J.D. Willis, chairman of the county Board of Commissioners, has said that if it turns out that the Scotland County School board needs $344,000 restored to its budget, it better come with more than hat in hand.

Willis, who says he is only speaking for himself, said honoring the school board's request would be contingent on a number of factors.

The chairman said before the county forks over any money, he would insist on a complete breakdown of how the school system spent local funds last year.

Sounding like a leery loan officer, Willis said he would need to see "backup documentation, the payroll ledger, the minutes that were voted on approving the spending of the funds and fund balance, the budget amendments, the budget and the actual trial balance sheet and a narrative of expenditures by department, including travel and other expenses and a summary of all contracts paid out of local, taxpayer dollars."

Willis said he also would expect a quarterly report from the school system's finance officer and a breakdown of how the school will spend the $344,000.

"All of that is pertinent information because it is taxpayer dollars and we need to have better accountability. I'm quite sure that the other six commissioners have items they would like to see presented as well."

We applaud Willis's effort to educate his board and hopefully the rest of us on how school dollars are spent. There have been some whispers that school officials themselves are curious about where some of the funding has gone.

Our only concern is why the county commissioners waited so long to begin putting this kind of oversight in place.

The county voted in June to provide the school system with $10.5 million. There was no hue and cry then about balance sheets and expenditures narratives. Nor has there been much effort in the past about holding school officials' feet to the fire when it comes to spending.

Many of our county commissioners seem as surprised as the rest of us when Willis revealed earlier this year how much former school Superintendent Shirley Prince was paid annually.

Yet Prince's salary as well as those of top administrators was part of the budget that the county board has signed off on year after year.

We think it is great that the county is now talking about greater accountability. The proposal gets an A for effort, but a failing grade for tardiness.