Several financial accounts remain under review in the Fleming County School District.
According to Finance Director Greg Conway, one account is currently being investigated by Kentucky State Police, while four are being reviewed by an outside auditor.
Conway said district officials have combed through every financial account and only five had discrepancies in the accounting.
"You never know what you're dealing with," Conway said. "We have to determine if there was a lack of training or if it could be criminal activity. It could also very well be that someone used the money for what it was supposed to be used for, but didn't account for it properly."
Conway said he could not speak on the specifics of the accounts, but did say internal and external accounts were included.
The accounts were discovered after Superintendent Brian Creasman and Conway began delving into finances to make sure "every dollar was accounted for."
"We need to know where every dollar comes from and where it goes," he said. "I don't want to question where a single cent of the money goes. If we want to move forward and do better, we need to have accountability for all of our accounts."
Financial problems have plagued the school district since discrepancies in accounting were discovered during an audit in 2013.
In May 2013, cuts were made totaling $1.2 million, which included 17 positions. Former Finance Director Blake Price's position was included in those cuts.
In August 2013, Interim Finance Director Bodie Stevens informed former Superintendent Tom Price, who resigned July 2014, the school would lose an additional $250,000 in Support Education Excellence in Kentucky funding, as well as part of a $600,000 construction fund. At that time, 17 more cuts to classified personnel was made.
Since then, Conway has said the school district's finances are where they need to be and no cuts are present in the 2015-2016 draft budget.
"At this time in the year, we should be under 42 percent spending," he said in a December 2014 school board meeting. "We're well below that, so we're not spending a lot. That's good. That's what we need to be doing. Everyone seems to have taken the spending seriously and is buckling down. I've not had any problems with purchase orders. Everyone is using them for all of their purchases."
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