District's financials get clean bill of health

The USD 234 Board of Education heard some good news Monday from a local auditor concerning the district's finances.

Terry Sercer, of Diehl, Banwart and Bolton CPAs, appeared before board members to inform them a recent audit of the district's finances showed no violations of state or federal statutes. Sercer said the audit received an "unqualified opinion" from the firm, which is the "highest level of opinion you can get."

Sercer said he was glad to report to the board the unqualified opinion and that no state or federal violations were found.

"It was a good, clean audit report," Sercer said, adding the clean audit will "look good" for the district as it is in the process of issuing bonds as part of a recently-approved $40.8 million bond issue to make district-wide improvements starting next year.

Voters approved the bond issue by a vote of 2,299 to 1,784 during the Nov. 4 general election.

Sercer said the audit included an overview of all of the district's funds, expenses and revenues.

"It's pretty much in line with last year's. Some are up, some are down," he said. "It's about the same amount of cash. And you have no money going back to the state for the district."

As board members flipped through pages of the audit report, Sercer said, "Nothing should surprise you as far as cash balances."

As part of the audit, Sercer said the firm also must verify that the district is not violating any state or federal statutes.

"And you'll see a very short paragraph there which means there was no violation of Kansas statutes," he said. "We're also required to audit federal funds. I think I looked closer than I ever have this year. There were no violations of federal statutes. There's another very short paragraph, which I'm glad to point out, means you followed federal regulations, too."

Board President Jordan Witt thanked Sercer for his work and presentation on the audit.

"It's been a pleasure to work with you over the years," Witt said.

"I'm always glad to come here and present the audit, so thank you," Sercer said.

In other business Monday, the board:

* Heard a report on the local Kansas National Education Association chapter from Fort Scott Middle School teacher and FS-KNEA representative Stephanie George.

"We feel positive about the direction of the district," George said.

George said she has appreciated USD 234 Superintendent Bob Beckham's attendance at recent KNEA council meetings.

"We can address small concerns before they become big issues," she said.

* Approved various employment matters, including a resignation request from Kim Messer, preschool paraprofessional, and a leave of absence request from Anna Swank, Winfield Scott at-risk teacher. The board also hired Angie Kemmerer as Early Steps to Success coordinator beginning Jan. 1, and Kim Cochran as a preschool paraprofessional and Becky Johnson as Eugene Ware school nurse for the remainder of the 2014-15 school year.