SWCS Board Approves 2012-13 Audit Report

The 2012-13 audit report for the Southwestern Central School District has been met with board approval.

During its meeting earlier this month, the Board of Education approved the financial statements and supplementary information for the fiscal year – ending June 30 – as submitted by the district’s contracted certified public accountants, Buffamante, Whipple and Buttafaro, P.C.

The audit was reviewed via a presentation made by Scott Reed, a CPA with BWB. In his presentation, Reed reported no compliance findings within the district and only one internal control finding relating to the district’s outsourcing for the preparation of the annual financial statement.

“In a perfect world, a district would put this together and we would come in and audit it and pass blessing on it,” Reed said. “In reality, it doesn’t really work that way. When we do the audit, you then outsource to us (the act of) putting this document together. That really makes a lot of sense because there’s an awful lot of state requirements that are involved, and a lot of different schedules and reports. Frankly, it’s most cost-effective to do it the way you’re doing it.”

Reed concluded his presentation to the district by making suggestions in the way of forecasting, supplies inventory in the buildings and grounds area, transferring money from trust agency accounts into the district’s general fund account, the distinction between encumbrances by the end of June compared to accounts payable and how to improve upon that in moving forward.

Other business included the approval of several personnel appointments and one resignation.

Jaclyn Haskell and Cassandra Schrope were approved as respectively certified and uncertified instructional substitutes for the 2013-14 school year. Several individuals were approved as elementary school volunteers for the school year, including: Ericka Carpenter, Christopher Dole, Sheron Grijalva, Nancy Jones, Corie Maxson, Brooke Robinson, Gregory Rogers and Jamie Rogers.

The resignation request of Tina Anderson for the purpose of retirement was also approved, effective Oct. 31, after 14 years of service to the district as a teacher aide and teacher aide substitute.

Also approved were Committee of Special Education and Committee of Preschool Special Education recommendations from August and September.