An investigation spearheaded by the Tennessee Comptroller’s Office has put the spotlight on nearly $25,000 in questionable transactions linked to the Oak Ridge High School Navy JROTC Booster Club, according to WVLT. The booster club, now defunct since September 2023, was a nonprofit group driven by the efforts of parents and volunteers to support the Oak Ridge Navy JROTC. A report disclosed that from July 2020 to April 2022, 22 cash withdrawals, adding up to $21,943.18, were deemed dubious, with school representatives stating these funds went towards various school events but failed to produce supporting documents.
Findings further reveal that a former treasurer wrote checks amounting to $2,660.60 to himself without proper documentation, WIVK reports. These checks were claimed to be reimbursements, however, no additional explanations or supporting records were submitted. The collective sum of the transactions in question surpassed $24,600, as noted by WATE. Issues with how booster club officials managed the funds led to shortcomings in internal control and adherence to tax-exempt compliance standards, as outlined in the investigation findings.
This incident has prompted local school officials to remedy the procedural gaps that allowed such discrepancies to occur. The comptroller’s report cited deficiencies including failure to maintain booster club records accurately, the lack of dual-signature mandates on checks, and the omission to file Form 990-N with the Internal Revenue Service. In response to the investigation, school officials have signaled their intention to overhaul these deficiencies to prevent future mismanagement.
The situation reached a head when the remainder of the booster club's funds were transferred to the school upon the group's dissolution in September of the previous year. The investigative findings were subsequently turned over to Dave Clark, the 7th Judicial District Attorney General, for further action. As the school community grapples with the unrest these findings have brought to light, it is clear that a path toward more stringent financial oversight has been charted, though the journey to restore trust has only just begun.
