Former football coach, teacher and now School Board member elect, Mark Stone will not be prosecuted in connection with findings in a special state comptroller’s audit of the CBHS football program.

According to a press release from the office of District Attorney General Steve Bebb, “this office will not present a case against Mark Stone to the Polk County Grand Jury.” The audit had automatically been forwarded to his office for consideration in July. Bebb said the decision was made after a review of the audit and conversation with the Comptroller’s office.

“The auditor basically found that Mark Stone was responsible for $3,367 in school funds that could not be accounted for, but indicated it would be very difficult to prove that Stone actually took any money,” Bebb said.

He went on to say that most of the problems involved the failure of the Board of Education to comply with state law and the policy manual that accompanies it. “As long as proper procedures are not in place, it would be impossible to prove that any one person committed theft,” Bebb said.

Stone, who was recently elected to the School Board, was fired by the School Board in May, 2007 for unprofessional conduct and neglect of duty in connection with mishandling of school funds. He had been suspended by Director of Schools James Jones in August 2006 and was told a year earlier that he would not return as football coach. Stone appealed the firing and a Chancery Court hearing was held in June. No decision has been handed down yet.

The audit refers to the incidents that led to the firing but also includes additional instances of money not properly accounted for to make up the total $3,367. “However,” it concludes, “because of the lack of records, we were unable to determine if Mr. Stone remitted all other school money he collected to the school bookkeeper for deposit into a school bank account.”

The audit continued with a list of findings and recommendations relating to fundraising activities, including collections not remitted to school, non-school items purchased through the school, fundraiser procedures not followed, inadequate collection records on file, money not deposited within three days, lack of purchasing controls, and Board policy regarding booster clubs not enforced.

Auditors recommend the School Board enforce policies on school support organizations, including requirements that organizations maintain bank, financial and tax-exempt status separate from the school.