Thousands of dollars collected from Atlanta students for class dues, sports fees, field trips and fundraisers have gone missing from schools across the city. Financial oversight of Atlanta schools is so lax, the district can't say whether the money was stolen or just lost.

Internal auditors found that Atlanta schools’ handling of school activity funds, in some cases, makes it all too easy for mistakes or theft to occur or money to be lost.

At a middle school, hundreds of dollars collected for class dues and other fees are missing, and dozens of checks were written without proper documentation.

At one high school, more than $15,000 was paid to a football coach's volunteer personal assistant for catering team meals a parent said were not all served.

At another, neither the principal nor school secretary could get into a locked school safe after its combination was lost amid staff turnover. Its contents were unknown.

Year after year, internal audits have found similar problems. But Atlanta has referred just two cases to law enforcement in the past five years. And parents who have questioned how school staff handled school funds say they and their children have faced retaliation.

Atlanta Public Schools finance chief Robert Morales said his office is trying to improve controls.

“I suspect the majority of problems cited (in internal audits) are just procedural issues that should have been followed,” he said. “I think we have pretty good checks and balances to ensure those funds are appropriately accounted for.”