Jump to content
Billings Public Schools Forums

Budgeting For Results Committee - Jan. 10, 2011


Guest sullinss

Recommended Posts

Guest sullinss

School District No. 2, Yellowstone County

High School District No. 2, Yellowstone County

Billings, Montana

 

January 10, 2011

 

Call to order

 

The Budgeting For Results Committee of School district No.2, Yellowstone County and High School District No. 2, Yellowstone county, Montana met at Lincoln Center, 415 North 30th Street, Billings, Montana, on Monday, January 10, 2011. Committee Chair Joel Guthals called the meeting to order at 5:25 p.m. and led those assembled in the Pledge of Allegiance and a moment of silence to remember those injured and deceased in the tragic Tuscon, Arizona shootings. Committee members present were Joel Guthals, Sandie Mammenga, Rod Gottula, Barbara Bryan, Connie Wardell, Tom Bick, Joan Sleeth, Paige Darden, Deana Elder, Bruce MacIntyre, and Peter Grass. Committee members absent were Kelly Donovan, Don Stanaway and Charlie Loveridge.

 

Also in attendance were Thomas Harper, Rob Rogers and Mike Dilley.

 

Communication from the Public

 

No guests wished to address the Committee.

 

Considering the tragedy in Tuscon, Arizona, Chair, Joel Guthals will visit with Superintendent Beeman about reviewing our security procedures.

 

Chair, Joel Guthals encouraged all those present to attend one of the budget presentations at the schools being done by Superintendent Beeman, and to remind community members about the presentations.

 

Our school districts have received the Energy Star Award. On a percentage basis 11 of our schools ranked in the 91st percentile or above for energy savings. Everyone is to be commended for this accomplishment. The cost savings thus far have exceeded one million dollars with this year’s projected savings at $599,000.

 

Consent Agenda

 

Bruce MacIntyre moved to recommend the Board approve the Consent Agenda items as follows

1. BFR Minutes of November 8, 2010

2. Addition of Rachel’s Challenge Trust fund Account at Bitterroot

Joan Sleeth seconded the motion. The motion passed unanimously.

 

Bills Paid – December, 2010 (unaudited)

 

Chair Guthals stated the bills paid details are posted on the website and also on the School Board email; and, all bills paid for the month were reviewed and authorized in accordance with District regulations and are in compliance with school, state and federal laws, policies and procedures. Bruce MacIntyre moved to recommend the Board approve the bills Paid for November, 2010. Peter Grass seconded the motion. The motion carried unanimously.

 

Financial Reports – December, 2010 (Unaudited)

 

The Committee reviewed the Financial Reports for December, 2010 (unaudited). The year is 50% complete. Thomas reported that he and superintendent Beeman are working on a contingency plan for budgeting in the event that Exxon and Conoco-Phillips protest their taxes next year causing a shortfall in our revenue projections.

 

Committee member Bruce MacIntyre inquired about the possibility of doing internal accruals for our expenditures. Thomas said this had been discussed in the past but he would revisit that issue.

 

There was discussion regarding the Building Reserve Levy and the feasibility of running a levy for it this year. Barbara Bryan reported that the Strategic Planning Committee is considering the possibility of the Building Reserve Levy. There would need to be a good facility plan along with clear and concise communication with the public. Considering the time involved the issue should be given consideration now.

 

Health Insurance Financials

 

The total Liabilities and Fund Balance as of November 30, 2010 is $4,005,113.25. Revenues exceeded expenditures by $44,577.30. Thomas reported that the 6% budget increase should carry us through to the end of the year and, the district is in compliance with all the new insurance laws.

 

Purchasing Policy Changes

 

Mike Dilley, Director of Purchasing, was present to give an overview of the district’s purchasing policy.

There have been no major changes in the policies. A website has been created for district employees to view bids, compare prices and purchase supplies. The intent is for the purchaser to obtain the best price for the district. If they can find an object at a cheaper price somewhere else they are allowed to make the purchase as long as it is within the guidelines. Computers have specific rules and are standardized according to bids. Computer purchases must be approved by the technology department.

Mike stated that it is feasible that the warehouse store could be phased out in the future.

 

Audit Follow-up

 

The 2009-2010 Audit Report completed by Eide Bailly was reviewed and had previously been presented to the Audit Committee and Board of Trustees. Thomas explained the nature of the non-compliance comments. Most of the comments related to the Federal Funds received through the American Recovery and Reinvestment Act. The funds were received early but the guidelines came later on. Non-compliance was noted regarding the Davis-Bacon Act which regulates the prevailing wage for construction projects financed with Federal funds. Future contracts will specify the Davis-Bacon requirements. Committee member, Paige Darden questioned whether or not our district policy is in line with the State and Federal requirements.

 

 

 

It was found that Title I & II funds were drawn in advance. Diligence is used when estimating the amount of cash we will need, but the actual expenditures don’t always match the estimate of cash requested. The auditor recommended that supervisory review of cash requests be made. Thomas has been consulting with the Office of Public Instruction to amend the electronic cash request form to include supervisory approval.

 

With regard to allowable Costs, the District was in compliance with costs, but internal controls were not in place to prevent or detect some issues. Auditors tested 60 payroll transactions. 10 were related to the SFSF grant and eight did not have proper approval for salaries paid. 40 non payroll expenditures did not follow the purchasing policy for ordering items through the warehouse. Two transactions were initiated verbally and documentation was not sufficient, nor were purchases properly approved. The grant was properly charged. The auditors recommend proper oversight and training to ensure proper approvals are made on a timely basis. These issues have been addressed.

 

Two of 17 ECA account reconciliations did not agree to District records by approximately $16 and $14 and two account custodians did not send in monthly cash reconciliations. Two accounts did not perform periodic inventories for school stores. Thomas noted that monthly reminders will be sent to all schools, semi-annual notices for inventories and internal random audits will take place.

 

Comments and Announcements

 

Regarding the District’s Financial Report, there was discussion regarding enrollment numbers versus

ANB (Average Number Belonging) . Thomas explained the differences and the members were cautioned to not confuse the two when talking with the public.

 

 

Adjournment

 

There being no further business, the meeting adjourned at 7:45 p.m.

 

 

______________________________

Joel Guthals, Chair

 

 

____________________________

Donna Obie, Recorder

Link to comment
Share on other sites

Archived

This topic is now archived and is closed to further replies.

×
×
  • Create New...