Frequently Asked Questions

Alabama public school systems are required by law to be financially transparent so the public can see how taxpayer money is spent. One major requirement is that school systems must post
monthly check registers online. These registers show details like the date, amount, and purpose of each payment. 

The goal is to promote accountability and trust, allowing parents and citizens to easily review how schools use their funds. However, to protect privacy and prevent fraud, schools are not required to include sensitive information like employee names or personal details. This balance helps schools stay open about spending while keeping personal and financial data secure. 

In Alabama, fiscal transparency in public schools is addressed primarily through Title 16, Chapter  13A of the Alabama Code, specifically sections related to school fiscal accountability and required reports. 

Here’s a more detailed breakdown:
Title 16, Chapter 13A: outlines the framework for fiscal accountability in Alabama's public schools. 

Section 16-13A-1: addresses fiscal management policies. 

Section 16-13A-2: deals with financial oversight by the State Superintendent of
Education, the appointment and duties of the Chief Education Financial Officer, and internal audits of schools and school systems. 

Section 16-13A-6: mandates that all local boards of education implement a standardized financial accounting program, as determined by the State Department of Education, to facilitate data collection and monitoring. 

Section 16-13A-6: also states that all financial documents are public and accessible to the public,
and that an annual budget and monthly financial statements must be available on the local school
system’s website. 

Section 16-13A-7: addresses audits. 

Section 16-13A-8: addresses the allocation of funds. 

Section 16-13-234: addresses the allocation of funds. 

Code of Alabama, Section 36: sets timelines for public entities in Alabama to respond to public records requests, which is considered a significant amendment to Alabama’s public records law.

Alabama public schools often do not list payee names on their online check registers to protect personal privacy and sensitive information. Some payments may go to individuals such as employees, students, or vendors whose names could reveal private matters—like medical reimbursements or special education services. By keeping payee names off public check
registers, schools follow state and federal privacy laws while still showing general details like the amount, date, and purpose of each expense.

This approach balances transparency with the need to protect individuals’ confidentiality.

Posting payee names on publicly available check registers can lead to attempted check fraud in
several ways:
1. Check counterfeiting: Fraudsters can use the payee name along with the check amount, date, and issuing school district to create fake checks. These counterfeit checks may appear legitimate and be used to deceive banks or businesses.
2. Identity theft: With a payee’s name and details about when and why they were paid, criminals can piece together personal information to impersonate the individual or organization, opening the door to financial scams.
3. Social engineering scams: Scammers might contact the payee pretending to be from the school or a bank, using the publicly posted information to appear credible and trick the payee into revealing more sensitive financial details.
4. Targeted phishing attacks: Public records showing who was paid and for what purpose can be used to craft convincing emails or messages that trick recipients into clicking malicious links or giving up login credentials.

For these reasons, some school districts choose not to list payee names online—to reduce the risk of fraud while still being transparent about spending.

In Alabama, the Alabama State Department of Education (ALSDE) oversees guidelines related to financial transparency in public schools, including the posting of financial documents such as check registers. The ALSDE enforces regulations that require local boards of education to prepare and submit various financial reports, ensuring accountability and public access to financial information.

Key Regulations:

· Alabama Code § 16-13A-6: This statute mandates that the State Board of Education establish regulations for financial reporting, including monthly financial statements, reports of receipts and expenditures, and annual budgets. It also requires the implementation of standardized financial accounting programs by local boards to facilitate consistent reporting and
monitoring.  
· Alabama Administrative Code r. 290-4-1-.01: This regulation emphasizes the importance of education accountability, highlighting that ethical conduct includes maximizing the positive effect of school funds through judicious use. It also notes that the chief financial officer shall assume duties related to fiscal operations, ensuring compliance with applicable Alabama
statutes. 
While these regulations ensure the preparation and submission of financial reports, they do not explicitly mandate the public posting of check registers online. However, adhering to these guidelines promotes transparency and allows for public inspection of financial documents upon request, aligning with the principles of open governance.

For specific requirements regarding the online posting of check registers, it is advisable to consult the ALSDE’s official communications or contact their office directly, as policies may evolve to enhance public access to financial information.

While the school system has experienced attempted check fraud, no funds have been lost thanks to the diligent efforts of our staff and strong partnerships with our financial institutions. Our use of a robust Positive Pay system has been a key part of these preventative measures, helping us detect and block fraudulent activity before any harm occurs.

Positive Pay is a security tool that helps prevent check fraud.

Here’s how it works:
When a school system (or any organization) writes checks, it also sends a list to the bank showing the check numbers, dates, payee, and amounts. When someone tries to cash or deposit a check, the bank checks it against the list. If the details don’t match—like the check number, payee, or amount is wrong—the bank won’t pay it.

In short: Positive Pay helps catch fake or altered checks before money leaves the account. It’s one way schools protect public funds.

The IRS allows employers to withhold taxes on supplemental wages in one of two ways:

1.Treated as Regular Wages (method DCS has chosen to lessen the effects to our employees)  – If your employer combines your supplemental wages with your regular paycheck, they are taxed just like your normal earnings. This means  that income tax withholding is based onthe tax brackets and the information on your W-4.
2. Flat 22% Withholding – If your employer pays supplemental wages separately, they may withhold a flat 22% federal income tax (for amounts up to $1 million).

If you receive more than $1 million in supplemental wages in a year, any amount over that is taxed at a 37% rate.
While the withholding rate may seem high or low depending on your total earnings, it’s important to remember that your final tax liability is determined when you file your tax return. If too much was withheld, you may receive a refund. If too little was withheld, you may owe additional taxes. 

If you have questions about how this affects your specific situation, we recommend speaking with a tax professional or reviewing your W-4 elections to ensure the right amount is being withheld for  your needs.  

If you would like to adjust your withholdings, you can submit a revised W-4 form through TalentEd.
The IRS website also provides a helpful FAQ section on the W-4 form: IRS W-4 Information.

To access public bid documents approved for Dothan City Schools, please visit their official Bids & RFPs page at https://www.dothan.k12.al.us/departments/bids-rfps. This page provides information on current bids and Requests for Proposals (RFPs).

Board approved bids and RFPs may be found on the Simbli website at the method below.
How to Search Approved Board Agenda Items on Simbli:
1. Go to the Simbli Website:

Visit the Dothan City Schools Board of Education page:
https://www.dothan.k12.al.us/our-district/boardofeducation

 Click the link to access Board of Education Meetings and Agendas on Simbli.

2. Choose a Meeting Date:
On the Simbli homepage, you’ll see a list of meeting dates (past and upcoming).
Click on the meeting date you want to review.

3. Open the Agenda or Minutes:
Once you select a meeting, you can click to view the Agenda or Approved Minutes. These documents contain items that were presented and approved by the board, including contracts, bids, and policies.

4. Use the Search Bar:
Simbli typically includes a search box where you can type in keywords like “bid,” “contract,” or a vendor’s name to quickly find related agenda items.

5. Download or View Documents:
Many agenda items include attachments. Click on them to open bid documents, financial reports, or board resolutions.

Tip: Approved bids or financial decisions are usually found under sections like “Business and Finance,” “Consent Agenda,” or “Action Items.”

Alabama public schools are closely monitored to make sure they are using public money properly and following state laws. Here’s how it works, in simple terms: 
1. State Department of Education Oversight:
The Alabama State Department of Education reviews budgets, financial reports, and spending to ensure schools follow state rules.
2. Annual Audits:
Each school system is audited every year. Auditors review financial records, check for accuracy, and look for any problems or red flags.
 

In Alabama, city public school systems have the option to choose who performs their annual financial audit. They can either:
1. Be audited by the Alabama Department of Examiners of Public Accounts, which is the state’s official auditing agency,
or
2. Hire an independent Certified Public Accountant (CPA) firm that meets state requirements. The Dothan City Board of Education has chosen this option for our annual audit. The annual audit reports are provided at this link:
https://www.dothan.k12.al.us/departments/financial-services/financial-services-
information

3. Local School Board:
The local board of education also oversees financial decisions. They approve budgets, review spending, and follow up on audit findings.

4. Transparency Requirements:
Public school districts must post financial documents like check registers and budgets online, so the public can see how funds are being used. This process helps make sure school money is managed responsibly and that students, staff, and taxpayers are protected.

In Alabama, fiscal transparency in public schools is addressed primarily through Title 16, Chapter 13A of the Alabama Code, specifically sections related to school fiscal accountability and required reports. 

Here’s a more detailed breakdown:
Title 16, Chapter 13A: outlines the framework for fiscal accountability in Alabama’s public schools. 

Section 16-13A-1: addresses fiscal management policies. 

Section 16-13A-2: deals with financial oversight by the State Superintendent of Education, the appointment and duties of the Chief Education Financial Officer, and internal audits of schools and school systems. 

Section 16-13A-6: mandates that all local boards of education implement a standardized financial accounting program, as determined by the State Department of Education, to facilitate data collection and monitoring. 

Section 16-13A-6: also states that all financial documents are public and accessible to the public, and that an annual budget and monthly financial statements must be available on the local school system’s website. 

Section 16-13A-7: addresses audits. 

Section 16-13A-8: addresses the allocation of funds. 

Section 16-13-234: addresses the allocation of funds. 

Code of Alabama, Section 36: sets timelines for public entities in Alabama to respond to public records requests, which is considered a significant amendment to Alabama’s public records law.

 

Specific guidance may be found in the Alabama Ethics Law and the DCS Board Policy. Links have been included for your convenience.

These provisions aim to balance ethical standards with practical considerations, allowing public school employees to participate in professional events and accept modest hospitality without compromising their integrity or the public’s trust.