Auditor praises R-5 accounting practices

Thursday, December 11, 2003

The auditor for the Nevada R-5 School District, B.G. Wolfe, praised the school board for its management of the district's finances during a school board meeting dominated by finances. "The difference between the budget you started out with and the final budget figure is extremely small. I think this shows you've done an exceptional job of budgeting. This is an excellently run school district and I'm proud my children go to it," Wolfe said.

Wolfe told the board that this was the first audit that included the new Governmental Accounting Standards Board, GASB-34 (pronounced Gazby 34) requirements. "This is the first Gazby-34 audit for the school district, it's the first for us as well. I think Gazby-34 will make audits more concise. It helps bring governmental financial reporting more in line with private sector financial reporting."

One note that Wolfe said was always in audits of government agencies was the segregation of duties was inadequate to meet generally accepted accounting practices. "It seems that it's almost a law that has to be in an audit report, all audits I've ever seen of government agencies have it in there. One reason is that you can't hire enough people to handle requirements and if you tried to you would be out in the next election."

Christy Peterson, assistant superintendent, presented the board information on the schools innovative approach to curriculum and instruction. In introducing Peterson, Superintendent Ted Davis told the board that the districts good academic performance was a result of two basics, curriculum and instruction. "To achieve what we have, the accredited with distinction and other awards, it all comes down to curriculum and instruction," Davis said.

Peterson mentioned that because of inclement weather the demonstration of an interactive reading program was postponed. "It's too bad we couldn't do that tonight, it would have fit in well with what we're talking about. It's not enough to have the curriculum specified, you need to have the instructional ability to teach the material."

The state of Missouri has changed the way students are going to be tested and Peterson pointed out that Nevada R-5 had been doing essentially the same thing for several years. "We looked at the new requirements and we have had the same process for three or four years now. It might not be exactly what the state came up with but it is the same type of process. It helps to see what students are doing at each grade level instead of just measuring at third and letting the students slide until seventh grade. Now fifth graders are going to be tested, until now they've always gotten a pass on state tests," Peterson said.

The parents of a student suspended from athletics and put on probation for 365 days, Mr. and Mrs. Gerald Jones, addressed the board about their son's suspension and the schools policy on activities by students off of the school's property.

"Is it fair that one student is singled out for punishment and others who were at the same party and are also involved in other activities aren't? said Jones. "We weren't shown the policy that was used as a reason to do this and we weren't shown a letter we supposedly signed, we were shown a letter from some other parents whose names were blacked out."

Jones questioned the boards methods in applying discipline. "What do you have? A snoop who comes in and reports on someone and ignores other athletes and kids in other activities? Where's the proof? This is just hearsay. Why isn't someone in band or other activity treated the same way? I feel my son was discriminated against. This policy is vague and it's not applied to everyone the same way," Jones said.

Jones indicated that he had already consulted an attorney who suggested that the first step should be to try to work with the school board to try to work out a solution acceptable to all.

In other business the board:

* Set December 16, 2003 through January 20, 2004 as the filing dates for the two members whose terms are expiring.

* Approved using $25,000 to set up a scholarship fund in remembrance of Ella Maxwell who donated more than $300,000 to the school district

* Heard from Davis that while the district's balances were in good shape finances continue to be a concern with the amount of future state financing uncertain.

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