Frazier gets favorable audit report
PERRYOPOLIS – A Canonsburg accounting firm gave the Frazier School District a favorable audit report for 2006-2007 with the exception of a few coding discrepancies in the general fund and federal expenses. Steven J. Cypher, of Cypher and Cypher Public Accountants, presented the audit to the school board this month that also indicated a $30,272 loss in the cafeteria fund with $15,191 of that figure attributed to depreciation.
As a means to address the loss, Cypher suggested the district raise the cost of breakfast and lunch, which the board took prior action on in August by approving a 25-cent increase.
Tom Shetterly, business manager, said Cypher indicated the hike in meal prices in last year’s audit after finding the district was losing money.
“We looked at the numbers earlier on before the year started knowing that we were probably looking at a loss and would have to raise them,” said Shetterly.
While the district anticipated the loss last year, Shetterly said it was mid-way through the semester so decided to wait until this year to implement the increase.
“The biggest problem we’ve seen is the price of food and fuel surcharges and benefits have gone up so a lot of those things have increased while our revenue remained constant,” said Shetterly.
In regards to the coding, Shetterly said the auditors have recommended for several years that the district use a different procedure.
According to the report, “activity within the district’s books and records is frequently coded to the improper revenue and expenditure accounts.”
As noted in prior audits, the report stated, “Numerous instances were noted in which amounts were not included in the district’s correct budgeted line item, requiring a multitude of reclassifying journal entries.”
Cypher recommended the district review the current chart of accounts along with the methods used to code revenue and expenses and implement procedures to assure proper coding in the future.
Under federal programs, Cypher again recommended the district institute a procedure that would monitor the coding more closely in order to comply with equipment purchases exceeding $1,500 that need approved by the Pennsylvania Department of Education.
In a separate matter, the board approved an alternative education partnership between the district and the Holy Family Organization in Washington to occupy one classroom of up to 15 Frazier students in sixth through 12th grades starting next year.
The cost of the program would include $55,000 for a special education teacher and $35,000 for a crisis response manager for 12 special education and three regular students.
Martin said the class would not house extreme discipline students and would be cost-effective compared with the district currently having to spend $145,000 per year for six students as far as tuition and transportation.
The board also agreed to a request by the Frazier Education Association to extend the teachers’ four-year contract by another three years under the same provisions, which includes increases of 3.5 percent across the board for those with 17 years or more tenure and a 2.5 percent for those with fewer years.
Turning to other business the board approved the purchase of new football uniforms at a cost not to exceed $8,190 to be paid for from the athletic fund budget.
Under personnel matters, the board accepted a letter of resignation from Gerry Dawson, technology director, effective Feb. 8 and hired Dave Rock as acting technology director for an interim of six months effective retroactive to Feb. 11 at an annual salary of $40,000.
In addition, the board hired Joan Kopacko as a technology assistant at an annual salary of $30,000 with benefits also effective retroactive to Feb. 11.