Representatives with the state public examiners were in Selma Thursday to discuss mixed reviews in their findings with the city school board.

Theresa Diegel, a representative of the office, presented the report from the 2010 fiscal year.

“We issued a qualified opinion on the governmental activities and unqualified opinion on the general fund capital projects bond issuance fund and the aggregate remaining funds,” she said. “The qualified opinion on the governmental activities resulted because management has not maintained a complete and accurate detailed list to substantiate the capital assets balances reflected in the governmental activities.”

Diegel said examiners were unable to reasonably determine the capital assets for the governmental activities.

She said there were also findings related to the failure of schools to adequately use the purchase order system. Also included as audit findings in the report, was Selma High School purchasing unallowable meals for students and coaches and the board’s failure to retain adequate documentation for the average daily membership calculation. Diegel said they found no problems during audits of the major federal financial assistance programs, Title I, special education clusters, and the state fiscal stabilization funds.

“There were no problems with those programs,” she said.

Recommendations were included in the report, she said, and Jefferson has prepared a correction plans. The report can be viewed at www.examiners.alabama.gov.