By Tina Snell, Staff Writer
Monday night, Kern DeWenter Viere’s (KDV) auditor Janel Bitzan said in her report that the Little Falls School District reported its financial statement accurately as of June 30. No instances of noncompliance under the government auditing standards were found.
“These statements are the responsibility of the District’s management,” the report said. “(KDV’s) responsibility is to express opinions on the financial statements based on the audit.”
The board members voted unanimously to accept the annual audit presented by Bitzan.
The financial highlights included:
• Overall revenues in the general fund were budgeted at $23.6 million. Actual revenues were recorded at $23.8 million. The total expenditures exceeded revenue by $905,804;
• Actual expenditures in the general fund were less than budgeted expenditures by $8,815;
• The federal special education program expenditures were $676,260 with revenues of $676,452;
• The audit showed an ending general fund balance of $3.5 million, a 20 percent decrease from the $4.4 million fund balance as of June 30, 2011.
The unassigned portion of the general fund balance equals $2.6 million; and
• The food service fund saw revenues of $1.17 million and expenditures of $1.06 million. It had an ending fund balance of $357,848, or a 43 percent increase over last year.
The community service fund had revenues of $827,600 and expenditures of $841,546. It had an ending fund balance of $56,704, a 20 percent decrease from 2011.
The audit found a deficiency in the segregation of accounting duties that may not allow employees to prevent or detect misstatements on a timely basis. According to the auditor, this issue is due to a fewer number of personnel than necessary to perform all the duties.
Little Falls School Board briefs
Other business conducted by the Little Falls School Board Monday night included:
• Hearing a report from Director of 21st Century Learning Barb Muckenhirn on where Resources to Engage All Learners (Project REAL) is heading. She said the district is taking steps to ensure each course in each grade will be aligned. Each teacher, student and parent will be aware of the course outline, the expected essentials necessary to succeed and the progress in each subject. The goals expected and accomplished will be posted on the school’s Web site. Muckenhirn said the new method through Google documents is the most efficient way to align students with class requirements she has seen in her two decades of curriculum alignment;
• Learning 150 or more educators from around the state will be at the Little Falls Community High School (LFCHS) Tuesday to learn more about Project REAL from teachers, administrators and students;
• Voting to hire Sharon Keeton as a kitchen assistant at the LFCHS, Susie Rojas as a student lunchroom monitor at Lindbergh Elementary School, Bonnie Saari-Tholen as a cleaner at the Little Falls Community Middle School (LFCMS), Wilma Wolters as a kitchen assistant at the LFCHS, Dawn Golombecki as a teacher for the learning disabled at Lincoln Elementary School; Lisa Smith as a .15 remediation teacher at the LFCHS and the Student Council adviser at the LFCMS, JoAnn Fletcher as a transportation assistant, Angela Johnson as a .5 media teacher in the elementary buildings and Cheryl Moor as a title I teacher at Lindbergh Elementary School;
• Voting to accept the resignations of Sharon Keeton, kitchen assistant at the LFCHS; JoAnn Fletcher, transportation assistant; LeeAnne Grosso, eighth grade volleyball coach; Cynthia Casillas, seventh grade volleyball coach; Anne Horne, eighth grade softball coach; and Becky Smieja, seventh grade softball coach;
• Voting to hire Gerard Wenzel as a long-term substitute teacher in the industrial technology department at the LFCMS and eliminating Jean Repulski’s position as the early childhood family education/school readiness paraprofessional; and
• Accepting donations from Spectrum Printing ($100), Funding Factory ($54.60), Zion Lutheran Women ($65), Kemps Nickels for Schools ($15) and Coborn’s ($50).
The next regularly scheduled school board meeting will be held Monday, Dec. 17, at 5:30 p.m. in the Morrison County Government Center.