SCHOOL DISTRICT'S CREDIT CARDS INVITE TOO MANY PITFALLS

The Cape Girardeau school superintendent has taken the high road since examples of questionable record-keeping were brought to the school board's attention by a concerned taxpayer. Dr. Neyland Clark sees the questions raised by Amy Randol as an opportunity to address problems that otherwise might never have come to light -- or might have produced even bigger problems down the road.

What Randol did over several months and at considerable personal expense was examine the district's procedures for handling the expense accounts of administrators and school board members. She especially took note of how American Express credit cards were being used, often with little other documentation, to keep track of these expenses.

The issue here is accountability and sound policies. District officials -- both administrators and board members -- acknowledge there have been problems. And it is evident that policies regarding the use of credit cards by district employees and elected officials are virtually nonexistent.

Randol's persistence and vigilance raised legitimate concerns: Why isn't there better control of the credit cards? How are allowable school-related expenses documented? Whose responsibility is it to see that good records are kept so that questions can be easily resolved?

What Randol did has been viewed as a hostile incursion by some administrators and board members. What she did, however, is simply exercise her prerogative as a taxpaying patron of the school district. She asked questions, and she expected answers. Her work on behalf of all taxpayers was exemplary and a role model for outstanding citizenship.

The accountability questions go well beyond finger-pointing at any particular individual. The system being used by the school district for monitoring travel expenses is fraught with potential abuse and serious shortfalls. As it stands, there are some questionable expenses that have been paid by the district since the credit cards came into use three years ago. Everyone involved has pledged to ferret out expenses, however small they may be, that shouldn't have been charged to the school district and make full restitution. That is the way it should be. But it shouldn't have happened.

The sums of money in question aren't the issue. What should concern taxpayers is whether adequate controls are in place to ensure unquestionable expense activity.

Responsibility for making sure the expenses are accurate and justified extends to everyone involved. Those who use district credit cards have a personal responsibility for making detailed reports of their travel expenses. The district's administrative staff has a responsibility to see that all district funds used to pay for travel expenses are properly spent.

Ultimately, it is the responsibility of the superintendent to see that appropriate records are kept so that, in the future, questions like those raised by Randol can quickly and easily answered. Superintendent Clark has taken full responsibility and has expressed the desire to do whatever is necessary to correct any deficiencies.

The first priority, no doubt, is a clearly written and detailed policy. It also would make good sense not to have so many credit cards, and it would make further good sense to make sure the credit cards can be used only in certain special situations, such as out-of-town travel. And it would make even more good sense not to allow cards assigned to individuals to be used by anyone else, thus destroying the paper trail the credit cards were intended to create.

Of course, it might be better in the long run for the school board not to have any credit cards at all. This would eliminate any concerns about how they are being used. In place of the plastic, the district needs clear-cut rules and regulations for how legitimate expenses incurred by authorized district employees and officials are reimbursed.