Comptroller investigators say the Blackman High School football boosters used a separate bank account in order to provide cash and purchase gift cards for its football coaches.
Text messages about the account appear to show that suspicious activity was occurring.
The additional account was opened eight days after the Rutherford County Board of Education approved a policy requiring salaries and supplemental payments from school support organizations to be paid through the School Department's payroll system.
Investigators identified $96,415.69 in unauthorized coaches' supplements and other questionable transactions that occurred between June 16, 2011 and March 27, 2015.