HomeMy WebLinkAbout2014_10_22 Board MinutesIII DA Ilh.....� 0III: LLS S C Ilh.....� 0 0 L DIII IIIIII CT I .
BOARD OF TRUSTEES -- WORK SESSION
DISTRICT OFFICE BOARD ROOM — 7:00 P.M.
690 JOHN ADAMS PARKWAY
WEDNESDAY, OCTOBER 22, 2014
Present from the Board of Trustees:
Lisa Burtenshaw, Chairman
Dave Lent, Vice Chair
Deidre Warden, Treasurer
Larry Haws, Clerk
Bryan Zollinger, Trustee
Present from the Administration:
George Boland, Superintendent
Kelly Coughenour, Director of Elementary Education
Randy Hurley, Director of Secondary Education
Carrie Smith, Director of HR & Finance
Dan Keck, Director of Student Services
Gail Rochelle, Director of Student Achievement/School Imp.
Margaret Wimborne, Communication & Community
Engagement Coordinator
Debbie Wilkie, Recording Clerk
Chairman Burtenshaw called the meeting to order at 7:00 PM. The Pledge of Allegiance was led by Taylorview student
Zach Erickson.
ADOPT AGENDA
Trustee Zollinger made a motion to adopt the agenda. Trustee Haws provided the second. Motion carried 5 ayes, 0 nays.
WORK SESSION
a. Board In-service
i. Board Training
Chairman Burtenshaw shared that the training package offered through the Idaho School
Board Association, which is eligible for state reimbursement, has been changed from Package
A to Package B as requested. Training sessions will be scheduled after the Board of Trustees
return from the ISBA Convention in November.
10/22/2014 D91 Board Minutes Page 1 of 4
ii. Committee Reports
• Budget Committee
Chair Lisa Burtenshaw and Vice Chair Dave Lent participated in the budget committee
meeting held earlier this evening regarding findings of the 2014 Audit Report. Judy
Brower, CPA with Galusha Higgins and Galusha, provided and reviewed the audit
report in detail with the committee. Trustee Lent stated that the committee was
pleased with the results of the audit. Chairman Burtenshaw shared that she has a lot
of confidence in Judy and her staff and thanked them for their work. Lisa also thanked
Carrie Smith, Bryce Bronson and the business department for providing good
information for the board. Chairman Burtenshaw stated it felt good to know the
district has a balanced budget and do not have to use the reserve funds this year.
iii. Other Items
• ISBA Resolutions
Chairman Burtenshaw led a discussion regarding the proposed resolutions presented
by the Idaho School Board Association this year. Board members will be asked to vote
on the resolutions as part of business meeting at the annual convention in November.
A discussion was held regarding the Board's desire to bring forth a resolution from the
floor at that time related to the proposed tiered licensure rule. Board members will
send their ideas and suggestions to Trustee Bryan Zollinger who will draft a proposal.
At this time, the board voted to amend the agenda. Trustee Lent made a motion to
amend the current agenda to include as Action Item e. Approval to Develop a
Resolution to Present from the Floor at the ISBA Convention Regarding Tiered
Licensure and to move the current Action Items e. and f. down to Action Items f. and
g. Trustee Warden provided the second. Motion carried 5 ayes 0 nays.
Superintendent Boland reviewed the list of the 2015 Proposed Resolutions
representing the aims and purpose of the Idaho School Boards Association. A brief
discussion was held.
• ISBA Convention Auction
Chairman Burtenshaw led a discussion about what the board would like to donate for
the convention scholarship auction. The auction is held each year to help fund
scholarships for children or grandchildren of those serving as a school board trustee.
Chairman Burtenshaw offered to take the lead and get something to donate this year.
b. 2014 Audit Report —Judy Brower, Galusha, Higgins & Galusha, P.C.
Judy Brower and Ryan Ballain, Galusha, Higgins & Galusha, P.C. Certified Public Accountants, provided
handouts and reviewed findings from the 2014 Audit Report for Idaho Falls School District 91. Judy
commended the district for holding the public workshops to help create a plan for balancing the budget
and then sticking to that plan to get it done. Judy stated the district is in good financial standing and
was able to maintain 3.7 million dollars in the contingency fund. A discussion was held. The 2014 Audit
Report will be posted on the district webpage for patron review.
10/22/2014 D91 Board Minutes Page 2 of 4
c. Review of Current Graduation Requirements
Superintendent Boland led a discussion regarding science and technology graduation requirements.
Physical Science is currently listed as the 91h grade science requirement and Biology the 101h grade
requirement, the district has been asked to open Biology to 91h graders so those choosing the more
advanced classes can get in the pre -requisites in order to take those classes. A discussion was held
regarding the timeline for making changes to the course catalog, staffing changes, current state
requirements and the demand for biology. Superintendent Boland also reviewed the need to update
the current technology requirement to include a learning management system requirement in the near
future. The superintendent stated there are other items in Board Policy 603 — Graduation Requirements
such as the accreditation piece that are outdated and need to be changed. In order to meet the
timeline for printing the upcoming course catalog the science requirement will be added to the
November agenda as a proposal and then as an action item in December.
d. 2015-2016 Calendar Discussion
Superintendent Boland provided a fourth calendar option for the 2015-2016 school calendar and
reviewed that after speaking with Marjean McConnell, Deputy Superintendent of Instruction in
Bonneville District 93, and reviewing patron and staff feedback it made sense to include an option for
moving spring break one week earlier. The new option, Draft 4, has a start date of August 31St, the same
Thanksgiving and Christmas Breaks but Spring Break was moved up one week earlier to allow a full
week of instruction prior to the state assessment window and it would also make it the same week as
District 93 is proposing. All of the calendar options are available on the district webpage for patron
review and comments. The second reading for the calendar will be placed on the November 191h agenda
and then the Board is expected to make their final decision at the December 101h meeting.
ACTION ITEMS
a. Ratify Telephone Poll Conducted on October 13, 2014 Regarding Approval for September 2014
Payment of Claims
Trustee Zollinger made a motion to ratify the telephone poll conducted on Monday, October 13, 2014
regarding approval for the September Payment of Claims as presented. Trustee Haws provided the
second. Motion carried 5 ayes, 0 nays.
b. Wide Area Mower Purchase
Superintendent Boland reviewed documentation that the Kevin Klingler, Director of M & O, provided
seeking approval for a new wide area mower purchase. A brief discussion was held.
Trustee Warden made a motion to approve the purchase of a wide area mower from RMT Equipment in
Salt Lake City in the amount of $49,985.00 as presented. Trustee Lent provided the second. Motion
carried 5 ayes, 0 nays.
c. Taylorview Property Appraisal
Carrie Smith, Director of HR & Finance, explained that the Taylorview property appraisal was previously
done but just recently found out that the legal description included part of the existing soccer complex.
The property was resurveyed and plotted. This is the new appraisal brought before the Board for
approval. A brief discussion was held.
Trustee Haws made a motion to accept the updated appraisal for the Taylorview property as presented.
Trustee Warden provided the second. Motion carried 5 ayes, 0 nays.
10/22/2014 D91 Board Minutes Page 3 of 4
d. Surplus Property Disposal
Carrie Smith reviewed that two pieces of surplus property, the Music Building on 7t" & Holmes and the
old Erickson Parking Lot on Cleveland Street, were put out for bid and no offers were received. After
seeking legal counsel and putting it out for a second bid if no offers are received the administration is
asking for Board approval to engage a realtor to help with the sale of these properties.
Trustee Warden made a motion authorizing disposal of surplus properties by engaging a realtor
pending the outcome of the sealed bid process being conducted tomorrow October 23, 2014. Trustee
Lent provided the second. Motion carried 5 ayes, 0 nays.
e. Resolution Regarding the Proposed Tiered Licensure Rule
Trustee Haws made a motion to sponsor a resolution from the floor regarding tiered licensure at the
ISBA Convention in Boise on November 12-14, 2014. Trustee Warden provided the second. Motion
carried 5 ayes, 0 nays.
Chairman Burtenshaw called for a motion to go into Executive Session at 8:11 PM.
Trustee Lent made a motion to go into Executive Session as per Idaho Code Section 67-2345 (1) (b) Personnel. Trustee
Warden provided the second. A roll call vote was taken:
Lisa Burtenshaw —yes
Dave Lent —yes
Deidre Warden — yes
Larry Haws —yes
Bryan Zollinger — yes
EXECUTIVE SESSION
Superintendent Boland, Randy Hurley, Director of Secondary Education and the Board of Trustees met in Executive
Session pursuant to IDAHO CODE §67-2345 (1) (b) regarding personnel matters.
Trustee Warden made a motion to return to Open Session at 8:22 PM. Trustee Lent provided the second. Motion carried
5 ayes, 0 nays.
Employee 2014-2015F
Trustee Warden made a motion to place Employee 2014-2015F on probation as recommended by the
administration. Trustee Zollinger provided the second. Motion carried 5 ayes, 0 nays.
g. Employee 2014-2015G
Trustee Haws made a motion to release Employee 2014-2015G from their current contract as
requested. Trustee Warden provided the second. Motion carried 5 ayes, 0 nays.
Trustee Warden made a motion to adjourn. Trustee Zollinger provided the second. Meeting adjourned at 8:27 PM.
10/22/2014 D91 Board Minutes Page 4 of 4
Wilkie, Debbie -D91
(� I
From: Smith, Carrie -D91
Sent: Friday, October 17, 2014 5:53 PM
To: Wilkie, Debbie -D91
Subject: FW: FY 2015 Strategic Planning Request for Reimbursement (with the attachment)
Attachments: FY 2015 Strategic Planning Reimbursement Request.xlsx
From: Julie Oberle (mailto.jaoberle@sde.idaho.gov]
Sent: Monday, October 13, 201411:57 AM
To: School Finance
Cc: krissy@idsba.org; tracie.bent@osbe.idaho.gov
Subject: FY 2015 Strategic Planning Request for Reimbursement (with the attachment)
(This email is being sent to all business managers and charter school first and second contacts)
The Governor's Task Force for Improving Education recommended that each district be required to have
a strategic plan. Idaho Code 33-320, created during the 2014 Legislature, addresses this issue and
requires that each school district and charter school develop and maintain a strategic plan that focuses
on improving the student performance of the district or charter school.
Idaho Code 33-320 also states that the State Department of Education will distribute up to $2,000 for
the qualified training of superintendents/charter school administrators and boards or
trustees/directors on o reimbursement basis Please note that only the costs of qualified training
providers as identified by the State Board of Education who provided qualified trainings are eligible for
reimbursement.
To claim reimbursement, complete the attached Request for Reimbursement Worksheet and submit to
Public School Finance. Please note there are four worksheets included in the attached Excel
document. The first worksheet shows IC 33-320, the second shows Administrative Rule (IDAPA
08.02.01.801), the third is the reimbursement worksheet, and the last is a listing of charter school
numbers for completing the Reimbursement Request worksheet.
Please contact me if you have questions on completing the worksheet. I can be reached via email at
JAOberle@sde.idaho.gov or via telephone at 332-6840.
A current list of qualified trainers can be found on the State Board of Education website at
http://www.boardofed.idaho.gov/Training—For School Board.asp. Any questions on what constitutes
qualified trainings should be directed to Tracie Bent at the State Board of Education. Her telephone
number is 334-1582.
Julie Oberle
State Department of Education
Strategic Planning and Training
FY 2015 Request for Reimbursement
School Number: 0.0 School Name: 0
Idaho Code 33-320 requires that each school district and charter school develop and maintain a strategic plan
that focuses on improving the student performance of the district or charter school. The State Department of
Education will distribute up to $2,000 for the qualified training of superintendents/charter school administrators
and boards or trustees/directors on a reimbursement basis. Only the costs of qualified training providers, as
identified by the State Board of Education, are eligible for reimbursement. See IDAPA 08.02.01.801 for further
information.
Name of Qualified Training Provider(s):
Amount Expended on Qualified Training Providers for the:
Training for Strategic Planning:
Training for Finance:
Training for Superintendent Evaluations:
Training for Charter Administrator Evaluations:
Training for Ethics:
Training for Governance:
Total Spent on Qualified Training:
$
$
As required by Idaho Code 33-320 and IDAPA 08.02.01.801, I certify that:
--Documentation of the training has been retained by my school and includes: length of training in hours;
subject(s) covered by the training; the participants included in the training; and the curriculum, agenda, or
other documentation detailing the content of the training.
--The Strategic Planning training session included a majority of my board and the administrator and included
students, parents, educators and the community as applicable to the training subject and format, the training
facilitator was physically present or had the ability to interact directly with all training participants, and time
was included that gave the participants the opportunity to discuss issues specific to my school.
--The expenditures reported above are only for the reimbursement of allowable training costs provided by
qualified training providers as identified by the State Board of Education.
Signature of Superintendent/ Charter Administrator or Board Chairman
Please return Reimbursement Request to:
State Dept. of Education, Public School Finance
PO Box 83720, Boise, ID 83720-0027
FAX: 208-334-2228
EMAIL: JAOberle@sde.idaho.gov
Contact Person
Contact Number
Questions on Completing this Form? Contact Julie Oberle at 332-6840
Questions on Qualified Trainings/Trainers? Contact Tracie Bent at the State Board of Education at 334-1582
2014-2015 Worksheet
FY 2015 Strategic Planning Reimbursement Request
10/20/2014
TITLE 33
EbUCATION
CHAPTER 3
SCHOOL DISTRICTS
33-320. STRATEGIC PLANNING AND TRAINING. (1) Each school district and public charter school in
Idaho shall develop and maintain a strategic plan that focuses on improving the student performance of
the district or public charter school.
(2) (a) The board of trustees and the superintendent shall collaborate on the plan and engage students,
parents, educators and the community as appropriate. The board of directors and the administrator of a
public charter school shall collaborate on the plan and engage students, parents, educators and the
community as appropriate.
(b) The strategic plan shall:
(i) Be data driven, specifically in student outcomes, and shall include, but not be limited to, analyses of
demographic data, student achievement and growth data, graduation rates, and college and career
(ii) Set clear and measurable targets based on student outcomes;
(iii) Include a clearly developed and articulated vision and mission; and
(iv) Include key indicators for monitoring performance.
(c) For the 2014-2015 school year, the strategic plan shall be adopted on or before September 1. The
strategic plan must be reviewed and updated annually no later than August 1 every year thereafter.
(d) The board of trustees or the board of directors shall continuously monitor progress toward the
goals by utilizing relevant data to measure growth. The progress shall be included in evaluations of the
district superintendent or administrator of a public charter school.
(3) The strategic plan must be made available to the public and shall be posted on the school district or
charter school website.
(4) Of the moneys appropriated in the public schools educational support program, up to two thousand
dollars ($2,000) shall be distributed to each school district and public charter school to be expended
for training purposes for district superintendents and boards of trustees, public charter school
administrators and boards of directors. Funds shall be distributed on a reimbursement basis based on a
process prescribed by the superintendent of public instruction. Qualified training shall include training
for strategic planning, finance, superintendent evaluations, public charter administrator evaluations,
(5) The state board of education shall be granted rulemaking authority to establish appropriate
procedures, qualifications and guidelines for qualified training providers and shall prepare a list of
qualified training providers within the state of Idaho.
IDAPA 08
TITLE 01
CHAPTER 09
08.02.01 - RULES GOVERNING ADMINISTRATION
801. STRATEGIC PLANNING AND TRAINING.
In accordance with Section 33-320, Idaho Code, every local education agency (LEA) shall develop and maintain a
strategic plan that focusses on improving the student performance of the LEA.
01 DEFINITIONS
a. Administrator. As used in this section administrator mean the superintendent of the school district or administrator
of a charter school.
b. Board. Board shall mean the Idaho State Board of Education.
c. Executive Director. Executive Director shall mean the Executive Director of the Idaho State Board of Education.
d. Local Education Agency Board. As used in this section local education agency or LEA Board means the board of
trustees of a school district or board of directors of a charter school.
e. Local Education Agency. As used in this section local education agency (LEA) means public school district or
charter school.
f. Strategic Plan. As used in this section, a strategic plan is one that focuses on continuous process improvement and
the analysis of data to assess and prioritize needs and measure outcomes.
02 REIMBURSEMENT ELIGIBILITY. LEA's may request reimbursement for training conducted pursuant to
section 33-320, Idaho code. To be eligible for reimbursement the training and trainer must meet the following criteria:
a. Training. The training must cover one or more the follow subjects:
Strategic planning, strategic planning training shall include, but is not limited to, training on continuous process
improvement, use and analysis of data, and methods for setting measurable targets based on student outcomes.
Il. School finance
iii. Administrator evaluations, including but not limited to specifics on the Idaho state evaluation requirements and
framework.
Iv. Ethics
v. Governance
b. Documentation of Training. Training records shall be kept by the LEA showing:
I. the length of the training in hours,
ii. the subject(s) covered by the training,
iii. the participants included in the training,
iv. the curriculum, agenda, or other documentation detailing the content of the training
c. Format. Training sessions must include a majority of the LEA board and administrator at a minimum and include
students, parents, educators and the community as appropriate. The training facilitator must be physically present or
have the ability to interact directly with all training participants. Time must be included that gives the participants the
opportunity to discuss issues specific to the LEA.
d. Trainer Qualifications.
1. May not be a current employee of the LEA
ii. Shall have three (3) years of documented experience providing training in the area of training they are conducting
for the LEA
Ill. Provide at least three (3) recommendations from participants of past training conducted.
Recommendations must be included with the application for determining qualifications.
e. Qualified Trainers. Qualifications of all trainers must be determined prior to the submittal by the LEA for the
reimbursement of costs. Qualifications will be determined by the Office of the State Board of Education. The State
Board of Education will maintain a list of qualified trainers and the subject areas in which they are qualified.
Individuals or companies may submit an application for consideration to be placed on the list of qualified trainers or
LEA's may submit the application on behalf of the individual or company. Applications must be submitted to and in a
format established by the Executive Director.
03 REIMBURSEMENT. Reimbursement to the LEA shall be based on actual expenditures related to the training
delivered up to $2,000 per state fiscal year.
04 AUDIT. If requested LEA's shall provide training documentation or other information to verify eligibility prior to
reimbursement.
T �� GALUSHA
HIGGINS
& GALUSHA,
EST. 1919
A PROFESSIONAL CORPORATION OF
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS
October 16, 2014
To the School Board of
Idaho Falls School District #91
Idaho Falls, Idaho
1220 Whitewater Drive, Idaho Falls, ID 83402
P.O. Box 50699, Idaho Falls, ID 83405
Phone (208) 523-5953
Fax (208) 523-8995
H-%,vw.ghg-cpa.com
We have audited the basic financial statements of Idaho Falls School District #91 as of and for the year ended
June 30, 2014, and have issued our report thereon dated October 16, 2014. Professional standards require that we
advise you of the following matters relating to our audit.
Our Responsibility under Generally Accepted Auditing Standards
As communicated in our engagement letter dated April 21, 2014, our responsibility, as described by professional
standards, is to form and express an opinion about whether the financial statements that have been prepared by
management with your oversight are presented fairly, in all material respects, in conformity with accounting
principles generally accepted in the United States of America. Our audit of the financial statements does not
relieve you or management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable,
rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit
of financial statements includes consideration of internal control over financial reporting as a basis for designing
audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we
considered the internal control of Idaho Falls School District #91 solely for the purpose of determining our audit
procedures and not to provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our professional
judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not
required to design procedures for the purpose of identifying other matters to communicate to you.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical
requirements regarding independence.
Qualitative Aspects of the Entity's Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the
significant accounting policies adopted by Idaho Falls School District #91 is included in Note A to the financial
statements.
To the School Board of
Idaho Falls School District #91
October 16, 2014
Page 2
There has been no initial selection of accounting policies or changes in significant accounting policies or their
application during June 30, 2014. No matters have come to our attention that would require us, under professional
standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the
effect of significant accounting policies in controversial or emerging areas for which there is a lack of
authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management's current judgments. Those judgments are normally based on knowledge and experience about past
and current events and assumptions about future events. Certain accounting estimates are particularly sensitive
because of their significance to the financial statements and because of the possibility that future events affecting
them may differ markedly from management's current judgments.
The most sensitive accounting estimates affecting the financial statements is depreciable lives and depreciation
expense. Management's estimate of the lives used and depreciation expenses is based on historical experience
and current common practices in the governmental environment. We evaluated the key factors and assumptions
used to develop the depreciation expense and determined that it is reasonable in relation to the basic financial
statements taken as a whole.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely
misstatements identified during the audit, other than those that we believe are trivial, and communicate them to
the appropriate level of management. Further, professional standards require us to also communicate the effect of
uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or
disclosures, and the financial statements as a whole and each applicable opinion unit. Management has corrected
all identified misstatements.
In addition, professional standards require us to communicate to you all material, corrected misstatements that
were brought to the attention of management as a result of our audit procedures. See the attached Schedule #2 for
material misstatements that we identified as a result of our audit procedures that were brought to the attention of,
and corrected by, management.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or
not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be
significant to Idaho Falls School District #91's financial statements or the auditor's report. No such disagreements
arose during the course of the audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter,
dated October 16, 2014.
To the School Board of
Idaho Falls School District #91
October 16, 2014
Page 3
Management's Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters.
Management informed us that, and to our knowledge, there were no consultations with other accountants
regarding auditing and accounting matters.
Other Significant Findings or Issues
In the normal course of our professional association with Idaho Falls School District #91, we generally discuss a
variety of matters, including the application of accounting principles and auditing standards, operating and
regulatory conditions affecting Idaho Falls School District #91, and operational plans and strategies that may
affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as
the District's auditors.
This report is intended solely for the information and use of the School Board and management of Idaho Falls
School District #91 and is not intended to be and should not be used by anyone other than these specified parties.
Sincerely,
Galusha, Higgins and Galusha, P.C.
Certified Public Accountants
Schedule 2
To adjust LGIP to market value
100.112.128.000.000 Cash in State Treasurer 14,766.00
100.415.000.000.000 Earnings on Investments 14,766.00
Total 14,766.00 14,766.00
To adjust bond funds in LGIP to market value
410.112.131.000.000 Cash in State Treasurer -Bond 14,388.00
410.415.000.000.000 Earnings on Investments 14,388.00
Total 14,388.00 14,388.00
To adjust DBF to market value
100.112.129.000.000 Diversified Bond Fund 11,587.00
100.415.000.000.000 Earnings on Investments 11,587.00
Total 11,587.00 11,587.00
To adjust property taxes and record the personal prop tax receivable
100.111.110.000.000
Cash in US Bank
44,703.00
100.113.120.000.000
Deliquent Taxes
157,617.00
100.114.110.000.000
State Apportionment
57,907.00
100.221.000.000.000
Deferred Revenues
43,860.00
100.411.300.000.000
Emergency Levy
67,009.00
100.411.400.000.000
Tort Levy
81,071.00
100.413.000.000.000
P/I Delinquent Taxes
5,295.00
310.113.120.000.000
Deliquent Taxes
86,537.00
310.113.130.000.000
Collected-Unremitted Taxes
13,174.00
310.114.300.000.000
Interest Receivable
30,203.00
310.413.000.000.000
P/I Delinquent Taxes
1,776.00
420.113.120.000.000
Deliquent Taxes
63,560.00
420.113.130.000.000
Collected-Unremitted Taxes
2,691.00
420.114.500.000.000
Other Receivables
20,462.00
420.221.000.000.000
Deferred Revenues
16,391.00
420.413.000.000.000
P/I Delinquent Taxes
1,564.00
100.113.130.000.000
Collected-Unremitted Taxes
37,335.00
100.411.200.000.000
Supplemental Levy
1,065.00
100.411.200.000.000
Supplemental Levy
361,155.00
100.438.200.000.000
Pers Prop Tax Replacement
57,907.00
310.111.110.000.000
Cash in US Bank
24,189.00
310.221.000.000.000
Deferred Revenues
48,161.00
310.412.500.000.000
School Bond & Int. Levy
29,137.00
310.438.200.000.000
Pers Prop Tax Replacement
30,203.00
420.111.110.000.000
Cash in US Bank
20,514.00
420.412.100.000.000
School Plant Facility Levy
453.00
420.412.100.000.000
School Plant Facility Levy
63,239.00
420.438.200.000.000
Pers Prop Tax Replacement
20,462.00
Total
693,820.00
693,820.00
Adjusting Journal Entr
100.310.600.000.000
Reserve for Inventory
24,405.00
251.114.100.000.000
100.320.200.000.000
Undesignated Fund Balance
24,405.00
Total
10,314.00
24,405.00
24,405.00
�Adjusting Journal Entries
JE # 14
257.114.100.000.000
To move the principal payment to the appropriate code to match the budget
114,767.00
310.911.610.000.000
Debt services - Principal
1,000,000.00
310.912.620.000.000
Debt Service - Interest
18,986.00
1,000,000.00
Total
Intergovem. Receivables
1,000,000.00
1,000,000.00
To record the federal receivables
Other Receivables
33,423.00
251.114.100.000.000
Intergovem. Receivables
240,841.00
253.445.100.000.000
Chapter I ECIA
10,314.00
33,423.00
255.114.100.000.000
Intergovem. Receivables
4,869.00
257.114.100.000.000
Intergovem. Receivables
114,767.00
258.114.100.000.000
Intergovern. Receivables
21,358.00
270.114.100.000.000
Intergovem. Receivables
18,986.00
271.114.100.000.000
Intergovem. Receivables
44,856.00
476.00
251.445.100.000.000
Chapter I ECIA
240,841.00
253.114.100.000.000
Intergovem. Receivables
952.00
10,314.00
255.445.100.000.000
FEDERAL GRANT
4,869.00
257.445.600.000.000
Handicapped Ed. (94-142)
114,767.00
258.445.600.000.000
Handicapped Ed. (94-142)
21,358.00
270.445.100.000.000
Chapter I ECIA
18,986.00
271.445.900.000.000
Other
44,856.00
Total
455,991.00
455,991.00
Subsequent receipt - remaining Voc Ed award
243.114.500.000.000
Other Receivables
33,423.00
243.432.400.000.000
Professional Technical
33,423.00
Total
33,423.00
33,423.00
Adjusting Journal Entries
JE # 20
To move expenditures per Bryce (expend should meet or exceed grant award amount)
100.111.110.000.000
Cash in US Bank
476.00
263.519.410.000.000
PTE - Supplies
476.00
100.519.410.000.000
PTE - Supplies
476.00
263.111.110.000.000
Cash in US Bank
476.00
Total
952.00
952.00
Adjusting
To zero out the Drnrer"s Education fund
100.920.000.000.000 FUND Transfers
241.111.110.000.000 Cash in US Bank
100.111.110.000.000 Cash in US Bank
241.460.000.000.000 Interfund Transfers -In
Total 1 U,7 Z4.UU
5,062.00
5,062.00
5,062.00
5,062.00
10,124.00
fr
To clean up cash accounts vs interfund payables at year end
100.111.110.000.000
Cash in US Bank
75,548.00
241.211.200.000.000
Interfund Accounts Payable
17,398.00
249.211.200.000.000
Interfund Accounts Payable
245,032.00
251.211.200.000.000
Interfund Accounts Payable
58,856.00
253.211.200.000.000
Interfund Accounts Payable
101,034.00
255.111.110.000.000
Cash in US Bank
2,572.00
257.111.110.000.000
Cash in US Bank
375,097.00
258.211.200.000.000
Interfund Accounts Payable
424.00
263.211.200.000.000
Interfund Accounts Payable
42,729.00
271.111.110.000.000
Cash in US Bank
12,256.00
100.114.200.000.000
Interfund Receivables
75,548.00
241.111.110.000.000
Cash in US Bank
17,398.00
249.111.110.000.000
Cash in US Bank
245,032.00
251.111.110.000.000
Cash in US Bank
58,856.00
253.111.110.000.000
Cash in US Bank
101,034.00
255.211.200.000.000
Interfund Accounts Payable
2,572.00
257.211.200.000.000
Interfund Accounts Payable
375,097.00
258.111.110.000.000
Cash in US Bank
424.00
263.111.110.000.000
Cash in US Bank
42,729.00
271.211.200.000.000
Interfund Accounts Payable
12,256.00
Total
930,946.00
930,946.00
To adjust the transfer account for the last $95 to be cleared out
246.960.900.000.000 Unappropriated Fund Bal. - Unappropriated 95.00
246.611.315.000.000 Attendance/Guidance/Health - Professional Development 95.00
Total 95.00 95.00