The Department of Education is to examine the book-keeping procedures of the National Parents' Council (post-primary) after receiving an auditor's report criticising its accounting operations.
Department of Education sources said the organisation would be examined closely over the next few weeks following the report, which criticised accounting procedures and the manner in which some expenses were paid to members.
There is no suggestion in the report of impropriety by anyone associated with the council. Rather, it suggests procedures need to be tightened. The seven-page report, prepared by auditors John M. Murphy and dated December 12th, 2000, found:
books of primary entry were not maintained.
the level of expenditure at any given time was not known.
no evidence that expenses claimed by directors were approved by another director before payment.
bank reconciliation statements were not prepared on a regular basis.
financial reporting did not fully accord with the requirements of the 1990 Companies Act.
Mr John Whyte, president of the group, told The Irish Times an accountant had been hired to tackle some of the problems identified. Any expenses he claimed were for travel and subsistence only and were supported by receipts. He presumed the same applied to other members of the group's board. He said the auditor had suggested the changes in October and many of them had been introduced since.
However, another member of the group, Ms Barbara Johnston, said she was concerned that the accounts might not be up to the best standards.
The council receives about £92,000 annually from the Department. Its members are all part-time. It is recognised by the Government in the Education Act as the official statutory voice for secondary school parents.
It is represented on the National Council for Curriculum and Assessment and all review bodies examining secondary education. It was represented on the Points Commission, which examined selection procedures for third level.
Like other bodies in receipt of public funds, the council is required to present a detailed audit report to the Department of Education every year.
In recent months the NPCPP has been riven by disputes among its five constituent bodies. Some, including the groups representing Catholic parents and minority religions, have been sharply critical of what they see as the council's cautious stance during the teachers' dispute. The council has distanced itself from actions by the Congress of Catholic Secondary Schools Parent Association (CSPA).
The CSPA organised a protest march during the ASTI dispute and is threatening to sue the State over the disruption to the education of students. The council has publicly taken issue with these tactics.