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was charged with their implementtion.
The accountants recommended that dual signatures be required on checks; that the bookkeepers at each school reconcile the other schools’ bank statements; that closer controls be kept on vending machine keys and activity vouchers; that receipts for activity funds should include the name of the remittor; that each check be supported by an invoice; and that cash be kept in a safe or under lock of a deadbolt.
Estabrook said that each of these recommendations could be put into practice without much delay. Robert Eastham, Wakefield school board member, expressed alarm over the final recommendation. “Where is the cash presently kept?” he asked Estabrook. Chairman Beverly Massie objected. “This is not a question for open session,” she said.
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