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A series of recently released audits shows questionable spending practices at some county high schools, even though school system officials raised a red flag on some of the same issues last year.

Although this year's audits spawned concerns, the findings were not as dramatic as last year's, when school system auditor Roger W. Pisha found that officials at Richard Montgomery High School spent $9,372 without the approval of Larry A. Bowers, the school system's chief operating officer.

The money was used to pay for 17 staff members to attend an administration leadership retreat. Of that funding, $5,148 was spent on restaurant meals for administrators; $1,142 was used to buy eight jackets for staff, booster club and PTSA members, and $1,066 went for other purchases.

The purpose of the audits is to bring attention to questionable spending practices at schools. They are conducted every 12 to 18 months.

The audits both years were obtained through a public information request by the county Parents Coalition, a Web-based advocacy group.

In some cases, the money earned through school-sponsored activities was not turned in to the schools' financial offices soon enough, thereby increasing the risk of loss or misuse. In other cases, funds were spent without the principals' approval.

In all cases at the respective schools, the money was taken from Independent Activity Funds, which are collected from classroom fees, event ticket sales and fundraisers. School system policy says that unless otherwise designated, the funds belong to the student body and may not be used to benefit staff or particular student groups.

At Watkins Mill High School, for instance, auditors found that the school's purchases were not always supported by receipts to show how it benefited from the sale. Of the 50 transactions reviewed by auditors, 12 did not have proper receipts, according to the audit.

Principal Kevin A. Hobbs said several improvements have been made to the school's spending controls. Administrators have put systems in place to hold staff more accountable and make deposits on time, he said.

At Walt Whitman High School, auditors noticed that the school's checking account was overdrawn four times, in part because of delays in recording receipts, according to the audit.

At Montgomery Blair High School, where staff made a purchase for walkie-talkies that exceeded $6,500 without Bowers' permission. Another check for $5,163 had no documents to support the disbursement, according to the school's audit.

Officials at Damascus High School made two purchases — both for more than $6,500 — without approval.

At James Hubert Blake High School, employees spent money on three drama productions without the approval of the principal, Carole C. Goodman. In his audit report, Pisha suggested that the school's drama sponsor find staff or a parent volunteer to handle the program's financial responsibilities.

Goodman said the situation has been taken care of, and most of the findings suggested tightening record keeping and paperwork.

With the emphasis largely on student achievement, administrators at the school level might not focus as much on spending controls, Pisha said.

Stephen L. Bedford, the system's chief school performance officer, said in an e-mail that each school has an action plan to address audit findings.

Depending on the audit findings, the community superintendent for the respective school might meet with school system auditors to review the status of the plan. Then, the school's principal and business manager are responsible for providing updates on the plan.