School Board Approves New Funds Compliance Role To Address Audit Findings; One Member Votes No

Photo: Dickson County Schools Central Office (Justin Spurlock)

Dickson, TN — The Dickson County Board of Education approved a new finance oversight role aimed at strengthening controls over school-level funds and addressing recurring audit findings, though the decision was not unanimous.

At its Jan. 22, 2026 meeting, the board voted 5–1 to approve a new job description for a School Funds Compliance Clerk, a position designed to improve oversight, training, and consistency among school bookkeepers across the district. Board member Mrs. Sherri Thiel cast the lone vote against the measure.

District officials said the position is intended to address long-standing audit concerns, particularly issues related to segregation of duties, which have appeared in district audits for several years.

Strengthening oversight and training

Finance staff explained that the new role would focus on supporting and supervising school bookkeepers, many of whom rely heavily on the central office for guidance.

Valerie, who oversees finance operations, told board members that both bookkeepers and principals frequently reach out for assistance.

“I have bookkeepers reach out to me multiple times a day,” she said, adding that principals also regularly ask questions related to school finances. She noted that while she currently approves reconciliations, she is not able to do so as promptly or as thoroughly as she would like.

She said the new compliance clerk would allow for more consistent training—particularly when new bookkeepers or principals are hired—and would help ensure reconciliations and procedures are handled in a timely and standardized way.

“I feel like I’ve really fallen behind with the bookkeepers,” she said. “They need the oversight and the help that this person would be able to provide more than I could.”

District leadership emphasized that the position does not add a new salary line to the budget. Instead, it repurposes an existing, currently unfilled position in the finance department with a revised job description.

Board discussion and concerns

While most board members expressed support for the goal of improving financial controls, the discussion revealed unease about how well audit findings are understood at the board level.

Several members acknowledged that audit issues—particularly segregation of duties—have been cited repeatedly but said they lack detailed, individual understanding of the findings.

“As a board member, I don’t really know what those audit findings are,” one member said, despite recognizing the need to support finance staff and improve training.

Mrs. Theil, who ultimately voted against the measure, said her concern was not about denying staff support but about approving a new role without greater clarity and transparency around the audit issues the position is meant to resolve.

She also raised questions about the supervisory structure, noting that while principals technically supervise bookkeepers, many principals themselves are not trained in school finance procedures.

Finance staff responded that this gap is precisely what the new role is intended to address, providing consistent guidance and oversight across schools.

Vote and next steps

Following discussion, the board voted to approve the School Funds Compliance Clerk position, with Mrs. Thiel voting no and all other members voting yes.

District officials said the new role should free up finance leadership to focus on broader budget responsibilities while improving day-to-day oversight of school funds, training, and compliance.

Future audit results and follow-up reports will likely determine whether the new role achieves its intended goal—or whether additional changes are needed.