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Carteret
County Public School System
February 7, 2012
Attending the
meeting: Chair Al Hill and Board members David Carr, Adele Collins,
June Fulcher, Perry Harker and Shelley Sylivant. Vice Chair Cathy
Neagle was sick and attended the meeting by phone.
CLOSED SESSION Adele Collins provided the second and all members voted aye. David Carr made the motion to return to open session. Perry Harker provided the second and all members voted aye.
Shelley Sylivant led
the Pledge to the flag and the invocation.
Adele Collins made
the motion to approve the agenda.
CONSIDER APPROVAL
OF CONSENT AGENDA
The Consent Agenda
items were: B. Personnel Matters; C. Career and Technical Education Month Proclamation; D. Fund Raiser Requests; E. Sale of .068 Acre of Beaufort Middle School Campus to Department of Transportation for Right of Way for New Highway/Bridge Access; and F. Bond Projects – 1. Smyrna Elementary Roof Replacement Bids. Shelley Sylivant made the motion to approve the Consent Agenda. Adele Collins provided the second and all members voted aye.
Director of Testing and Accountability Allison Ballou shared information on the state’s Next Generation Accountability. She showed the evolution of the state’s new accountability model, and said the process started with a vision, which was the framework for change. The focus was on developing a new high school accountability model that includes the high school graduation rate, participation in high school Future-Ready Core, student performance in core subjects, and other measures of readiness for post-secondary education and skilled work. Ms. Ballou said North Carolina has moved from the intial vision to development. ACRE: Accountability & Curriculum Reform Effort is the state’s comprehensive initiative to redefine the NC Standard Course of Study for kindergarten through 12th grade students, the state assessment program and the school accountability model. Ms. Ballou said the initial model was titled Next Generation Accountability Model 2012-2013 and had the goal of instituting an accountability model that improves student outcomes, increases graduation rates and closes achievement gaps. Ms. Ballou reviewed indicators for the elementary, middle and high schools. She then presented a timeline and said the school system was in the interim accountability model at this time.
GOVERNED AND
SUPPORTED BY 21st CENTURY SYSTEMS Finance Officer David Millush presented the Carteret County Public School System’s Comprehensive Annual Financial Report for fiscal year ended June 30, 2011. Lou Cannon, Partner with McGladrey & Pullen, LLP, and firm representative Kristi Waters attended the meeting to present information regarding the audit. Mr. Cannon provide a board-level summary of the most significant items from the audit. Mr. Cannon focused on the General Fund listed on page 22 of the audit. He said the assigned and unassigned fund balances together equaled about $1 million and of that the school system had budgeted about $600,000 for use in 2011-2012, leaving only about $400,000 for emergencies. Mr. Cannon said that $1 million equates to about five percent of total operating needs, adding that was a viable amount in a general fund as long as there were no great disruptions in funding sources. Mr. Cannon said the benchmark for a fund balance is generally eight percent as a minimum, adding that the school system is below that amount. Mr. Cannon reviewed the Compliance Section, on page 77 of the audit document. He noted the firm of McGladrey & Pullen had issued an unqualified opinion on the school system’s financial statements, adding that an unqualified opinion is often called a “clean” opinion and is the highest positive opinion that can be issued. Mr. Cannon noted that although there were some findings, the school system still received an unqualified opinion. He reviewed several findings: Finding 11-1 – Mr. Cannon said the issue in Finding 11-1 is that certain allotment changes mandated by NC Department of Public Instruction, while incorporated into the Board’s budget software and operations, did not get formally approved by the Board of Education. He noted the issue was a budgetary process and not actual dollars spent. Mr. Cannon recommended school system finance department staff members monitor the NC Department of Public Instruction changes more closely and bring mandated changes to the Board for formal approval before recording them. Finding 11-2 – Mr. Cannon said this finding result was because of a misunderstanding of the Board of Education’s software, where attempted budgetary changes were actually moving expenditures between expenditure categories. Mr. Cannon noted that the former finance officer took a wealth of knowledge and experience with him when he retired. He said there are no questioned costs on this finding, but the Board needs to provide further continuing education to selected staff. Finding 11-3 – Mr. Cannon said in this finding there were questioned costs, but the long experience of the former finance officer in the Board’s year-end-closeout left a knowledge gap with the close-out for the fiscal year ended June 30, 2011. He recommended further training for finance department staff in this area and planning for the June 30, 2012, closeout process. Finding 11-4 – Mr. Cannon said this finding could be addressed by further education and continued monitoring of budgeted expenditures with actual expenditures. Findings 11-5 and 11-6 – Mr. Cannon said these findings indicated no money was misspent, but too much was drawn down from the state and then had to be returned. He recommended staff more closely monitor the state’s allotments as the end of the fiscal year approaches. Dr. Novey summarized by saying the findings were important and would be addressed; however, none of the findings indicated any misappropriation or misuse of funds. Adele Collins made the motion to approve the Carteret County Public School System’s Comprehensive Annual Financial Report for fiscal year ended June 30, 2011. Shelley Sylivant provided the second and all members voted aye.
CONSIDER BUDGET REVISION Finance Officer David Millush requested Board members consider one budget revision.
Budget Revision 4 –
This revision adjusts the 2011-2012 Operating Budget to account for
state, federal and local, and Child Nutrition allocation changes
subsequent to the Budget Resolution of August 2, 2011, and revises
budgeted amounts to more accurately project expenditures of the
various allocations for the remainder of the fiscal year. In his
documentation, Mr. Millush noted that subsequent to the approval of
the 2011-2012 Budget Resolution by the Board of Education, the
Carteret County School System’s allotments for the numerous
federally funded programs were adjusted by both the NC Department of
Public Instruction and the federal government. Changes ranged from
as little as a decrease of $1.53 for IDEA Targeted Assistance for
Pre-kindergarten to more than $266,000 in ARRA Education Jobs Bill
funding. Budget Revision 4 records those allotment adjustments for
each of the affected allocations and makes the various budget
adjustments needed to record properly both revenues and planned
expenditures within all the appropriate program areas. Mr. Millush said the changes requested in the local (general) fund, as recommended in Budget Revision 4, are the result of a complete, detailed analysis of the payroll assignments of all personnel. This study was undertaken with the expressed purpose of identifying every efficiency that would maintain the same number of employed personnel; maximize the use of available 2011-2012 state and federal allocations; and allow the maximum effective use of the general revenue funds entrusted to the Board by the taxpayers of Carteret County. He said the changes recommended are results of this analysis, and added that the recommended changes are necessary to reflect more accurately the actual and anticipated expenditures within the specified program area. Mr. Millush said of particular note, the number and detail of the changes reflected in Revision 4 are based on the recommendation of the school system’s independent auditors. Mr. Millush said the assistance provided by the independent auditor in recommending changes to reporting and journaling of the accounts had been invaluable in making certain that the finance office is maintaining records in strict accordance with the standards, procedures and polices established by the Governmental Accounting Standards Board.
June Fulcher made
the motion to approved Budget Revision 4 as presented in order to
remain compliant with the budget report. LEADERSHIP WILL GUIDE INNOVATION IN SCHOOLS
RECEIVE
MAINTENANCE UPDATE
RECEIVE BOND
UPDATE Renovations in the East Carteret High School auditorium lobby are taking place with ceiling and floor updates being made. Dr. Novey said funds that remained from the bond because of efficient spending enabled several roof repair projects to take place. Dr. Novey noted that on the consent agenda, the Board had approved bids for the Smyrna Elementary School roof replacement. COMMENTS FROM SUPERINTENDENT Superintendent Dr. Dan Novey shared a number of comments with the Board. Dr. Novey noted that February was Black History Month and several schools had programs planned. He congratulated several Broad Creek Middle School staff members for being recognized by the North Carolina Middle School Association as Region 2 outstanding employees. Deborah Johnston was named Region 2 Teacher of the Year. Laura Corraro was named Region 2 Support Person of the Year. The Bulldog Exceptional Childrens’ Team, made up of Nova Austin, Jenny Blaylock, Stacy Boucher and Kim Condie, was named Region 2 Team of the Year. Dr. Novey said he recently attended a town meeting in the western end of the county that focused on young people’s involvement in drugs and other negative life choices. Dr. Novey said as a direct result of the meeting a special speaker had been contacted and would present several programs in the county on March 7. Nationally recognized speaker Ron Glodoski will speak to students at Broad Creek Middle School in the morning. He will speak to teachers, principals and school administrators from the county and across the district in the afternoon. Mr. Glodoski’s evening presentation, titled The Real Deal On Turning Kids Around, is designed for parents and community members. It will is scheduled from 7-8:30 p.m. in the auditorium at Croatan High School and is open to all interested parents and community members from across the county and region. COMMENTS FROM BOARD MEMBERS
Chair Hill invited
Board members to make comments. Adele Collins – Mrs. Collins said she attended the meeting about drugs that Dr. Novey referenced earlier in the meeting and she said it was very informative. June Fulcher – Mrs. Fulcher thanked the West Carteret High School cafeteria for providing soup for the meeting. She reported that the three East Carteret High School students were in a terrible accident. Mrs. Fulcher updated the Board members on the health situations of the students and urged people to keep the young men in their thoughts and prayers. Perry Harker – Mr. Harker thanked the individuals who spoke at the public comment time and shared concerns about the budget. Mr. Harker also expressed concern for the health of the three East Carteret High School students. Mr. Harker said he took part in the January 30 Black History Celebration that took place at the Civic Center. He said the group recognized 43 African-American public school students for their academic achievement. Mr. Harker also noted that on the Consent Agenda was the approval of a proclamation for Career and Technical Education Month and he congratulated the students that take part in that program. Shelley Sylivant – Mrs. Sylivant expressed concern for the health of Mrs. Neagle’s husband Yates. She noted the importance of observing Black History Month. David Carr – Mr. Carr recognized Boy Scout Tyler Patterson, who attended the Board meeting to work on his Citizenship Badge. Mr. Carr said Mr. Patterson was working on the distinction of Eagle Scout. Chair Hill – Mr. Hill thanked all those associated with the school system for their dedication to the students of the school system. Mr. Hill noted that Mrs. Fulcher’s husband, Clay, will have surgery Thursday and he wished him well. Mr. Hill also wished Yates Neagle the best in his coming medical procedure. Mr. Hill noted that when a career person such as former Finance Officer J. Ipock retired, years of knowledge and experience leave with him. Mr. Hill said the education budget is difficult and the school system knows where the errors were made and those have been corrected.
REMINDERS
CLOSED SESSION Adele Collins provided the second and all members voted aye. RETURN TO OPEN SESSION June Fulcher made the motion to return to open session.
Adele Collins
provided the second.
ADJOURNMENT
Perry Harker
provided the second and all members voted aye.
APPROVED PERSONNEL MATTERS – FEBRUARY 7, 2012 Licensed EmployeesNew Hires
Kathryn Adams,
Guidance Counselor, White Oak Elementary School TransfersKelli Joyner, P/T Speech Pathologist, Bogue Sound Elementary School
(01/09/2012) F/T
Speech Pathologist, Bogue Sound Elementary School Retirees Rehired
Becky Ackert,
English Teacher, West Carteret High School Resignations
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