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Making budget cuts for Northland Community Schools has been a tough undertaking for the Board and administration the past few years. Brad Falteysek, representing Abdo, Eick, and Meyers, LLP, the district's auditing firm, Thursday, proved to the board their diligence has paid off, as shown in the annual audit.

At Thursday's Board of Education meeting, Falteysek, said the district's fund balance at the end of the 2011-2012 school year, was $1.6 million, compared to $1.3 million at the end of the 2010-2011 school year. Falteysek said the district has a reserve fund balance of around 28 percent, which equals 2.5 months of reserve. The state recommends school districts have a minimum of reserve funds to operate the school for three months. Falteysek credits the building of the fund balance since the end of the 2009 school year, to the board and administration's work on making significant cuts in the past four years.

In the management letter from Abdo, Eick and Meyers, LLP, the district had some minor deficiencies, but nothing significant. The district has been noted for having a deficiency in "Segregation of duties," in the past. "It's standard with small schools," Falteysek said, because of the lack of staffing to divide the duties of processing money received by the district from start to finish. Another area the district was noted as having deficiencies, was having support receipts with credit card purchases on statements. The auditors found two credit card purchases that were paid, but did not have a receipt to match the amount on the statement. He said although the two findings were small in dollar amount, it is not acceptable. Board member Ione Boor, noting the district had been issued this citation in the past, asked how the district could fix the problem. Falteysek said the person who makes the credit card purchase without providing supporting receipts, should be held responsible for the charge and reimburse the district. The letter also listed two findings of invoices entered into district books, that were not paid within the state mandatory 35 day period.

In other school business, Northland Principal Joe Akre, along with a team of staff members recently attended a two day PBIS (Positive Behavior Intervention Support) training session, where together they identified areas where PBIS improvements were needed. Hallways, cafeteria and arrival and departure from the building were priorities on the list.

For the safety of all students in grades 7-12, the school recently revised the lunch period, whereas all students must stay in the cafeteria the entire period. Formerly, students had access to the high school gym and hallway. With only one staff member to watch over the cafeteria, gymnasium and hallway, it was determined it was better for the students to be in the lunchroom the full period.

Coming out of the training session, the PBIS team developed a plan for changes with the cafeteria, and asked some staff and students for opinions. The consensus was to make changes in seating, from the long rectangle cafeteria tables with 12 stools affixed to it, to round tables with padded chairs. Akre said the CAD class made a digital model of the cafeteria, which will become the school's Commons area, and determined the cafeteria could accommodate 13 60-inch round tables with eight chairs at each. The tables can be folded up to be moved and the chairs stack.

Akre said in addition to the new seating, the school has a flat screen television that hasn't been used since the TelePresence room was completed. The television could be mounted to a wall in the commons, and hooked up to cable and the students would have limited access to television programs. The commons area will eventually include a game cart, with chess, cribbage, and other board games available to the students during the 30-minute lunch period. Akre said the tables are currently sale priced at $480 each; and the chairs are $42.20 each. He estimated the cost to get the television mounted and wires run from the closest room, more than likely the office, would be roughly $500; no estimate on the game cart, however it was suggested students and staff my have games to donate to the cart. Shipping of the tables and chairs had not yet been determined. With a motion by Board Chair, Terry Gross to approve the upgrade to the commons area, seconded by Etta Shepard, the board voted 7-0 in favor of the change. The total cost is estimated to be roughly $12,000-$13,000.

The next regular meeting, which will include the Truth in Taxation meeting, will be held at 6:30 p.m., On Thursday, Dec. 20, at the High School.[[In-content Ad]]

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