“I think it was obvious at that time that the record-keeping was not good,” Hanks said. “At that point, the district stepped in to form a committee to handle an audit.”
The committee announced its findings in an audit report dated Nov. 13.
“An actual audit could not be performed because incomplete documentation needed for 2012-2013 was provided,” the report read. “While bank statements for September 2012 through May 2013 were provided, we did not have access to the following: a copy of the last audit report; the checkbook, cancelled or voided checks, and all unused checks for all accounts; copies of checks written and accompanying documentation; deposit receipts; treasurer’s books and ledgers; the annual financial report; and all receipts of bills paid.”
BBPC president Amy Munnell said the idea of conducting an audit was the plan all along, since Kirwin was planning to step down at the end of her term.
“The Blue Belles Parent Club had sat and talked about doing an audit just because we were getting ready to change treasurers,” Munnell said. “We knew she was going to step down and it was time for [current treasurer Erika Freeberg] to step in.”
Though the executive board members’ terms do not end until the end of the school year, Kirwin announced her resignation in December, and Freeberg took over as treasurer Jan. 7.
“It was just bad timing,” Munnell said. “For personal reasons, [Stephanie] took her daughter out of the district, then instead of waiting until the end of the school year and, because her daughter was no longer in Blue Belles, she could no longer be treasurer.
“She was in the process of moving and everything, including documents, was in storage. I made the decision to move forward with the audit with whatever we had because I thought it would make us better. I wanted to give everything to the next treasurer better than we found it.”