Nevada County Picayune and Gurdon Times Newspaper Archive

Campus cop considered; auditors examine books

Gurdon School District Curriculum Coordinator Bonnie Ross reported Gurdon schools may soon have an on campus police officer.

She has collaborated with City Marshal Don Childres and Gurdon Mayor Clayton Franklin to apply for a Cops on Campus grant. If approved the grant will pay an officer to be on campus for 30 hours a week for a four year period.

Ross said Cabe Middle School secretary Linda Gayle Hogue is working on Gurdon School District Website. Ross said the state is now requiring schools to have one by July 1 of this year.

Ross requested the rescinding of the fund raising policy approved during the May meeting.

Ross said she and the rest of the fund-raising committee felt the policy was not serving the purpose it was supposed to and the approved policy wouldn't serve for any purpose.

The board decided to table the topic until the next meeting in order to look into it further.

Superintendent Bobby Smithson reported the Middle School Gym floor being under repair at this time.

"The hardwood floors have begun to be repaired at the middle school. They have torn out most of the damaged material and are waiting until all the moisture dries. They will return in a few weeks to complete their job," said Smithson.

A copy of the May special school election was shown and discussed. 104 votes were cast for the 36 mill school tax and 8 votes were against it.

Smithson said, "I was a little surprised at the small number that turned out to vote."

Smithson said the bond sale to refinance three of the district's outstanding bond issues is scheduled for 1 p.m. on June 24, 2003.

Smithson said, "All of this process will be done at Stephen's, Inc., in Little Rock. They will contact me and advise me who is the successful high bidder. You as a school board will approve all the action relative to this bond sale at the next meeting."

The board then had to approve for Stephen's, Inc., to submit a bid on the district's bond sale.

The district was recently audited for the 2001-2002 school year. A list of the audit findings were sent to the school and the school sent a response back.

The findings list stated:

1. The District had inadequate control over cash transactions because of insufficient segregation of duties due to a limited number of personnel.

2. Betsy Hurst, District Treasurer, was paid $1,200 compensation from 21st Century Learning Center federal funds in two installments (November 30, 2001 for $600 and May 29, 2002 for $600). We noted no board minute authorization, no school employee's contract or addendum and no Tax Form W-2. The payments were not salary expense in the District's records.

3. At June 30, 2002, the District uninsured, uncollateralized funds in the amount of $239,683.

4. The district's bank account was not properly reconciled at June 30, 2002. The bank reconciliation reflected voided checks, checks outstanding that had cleared the bank and payroll checks with incorrect check numbers. Management is responsible for the maintenance of accurate financial records.

5. The District did not maintain appropriate general ledger accounts for federal programs or the 21st Century Learning Center, Vocational Education and Summer Food Program for Children. Revenues and expenditures were not posted to the appropriate fund. This reflects a material weakness in fiscal management, which precludes the accurate reporting of the financial position to the school board.

Smithson said, "This lady was doing her job to try and do what was best for our district, but she was a little nitpicky and harsh."

Betsy Hurst, District Treasurer said, "She was trying her best to find something missing, but she won't find that. I do my books right. I have never in 15 years seen an auditor like this."

The District's response read.

Finding #2: The budget of the 21st Century Grant included a $600 per year stipend for bookkeeping. The board approved this stipend as well as stipends for two other grants that are in the 2002/03 school year. This action was taken on January 21, 2003 in a regular board meeting. All stipends are now treated as payroll and all appropriate taxes and retirement and tax documentation will be accounted for. Addendums to the Contract will be done.

Finding #3: The First State Bank of Gurdon has been notified to increase the collaterized funding and has been asked to review this quarterly. This office will also monitor this condition.

Finding #4: The District bank account was properly reconciled. Due to computer input error the reconciliation had to be done manually. This was explained in detail to the auditor. After speaking with Apsen, corrections were made in the system and printouts were done.

Finding #5: The summer food program was loaned funds from operating until the reimbursement was received. When the funds came in, it was deposited to operating to repay the loan. If this happens in the future, the funds will first be receipted to food service and the loan will then be paid back to operating. The 21st Century Learning Grant is now set up as a federal fund in Apsen. Carl Perkins funding has been set up in the activity account for several years, and prior to this audit nothing was ever said for me to make a change. But in the future all federal grants will be handled through Apsen with appropriate coding.

Board member Billy Tarpley said, "Auditors tend to be more anal than we are."

Smithson, "Well they are here to help us."

In further business the board accepted a student insurance coverage for the coming year. The company is Student Insurance, A division of UICI.