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The School District Business Official

The School District Business Official. Office Organization. Assistant Superintendent For Business. Assistant Superintendent For Business. Roles & Responsibilities. Oversight Over Entire Business Office Personnel and Process Management and Administration Dramatic Changes in Last 20 Years

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The School District Business Official

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  1. The School District Business Official

  2. Office Organization

  3. Assistant Superintendent For Business

  4. Assistant SuperintendentFor Business

  5. Roles & Responsibilities • Oversight Over Entire Business Office Personnel and Process • Management and Administration • Dramatic Changes in Last 20 Years • Prior • Rising State Aid • Increased Assessed Values • Declining Enrollments • Sale of Facilities • Staff Reductions

  6. Bumps In The Road • Mid 80’s – “Rocky Rollover” • Early 90’s – State Reneges On Promised Aid in Mid Year • Drastic Reduction in Subsequent Year (Still Haven’t Recovered on Long Island) • Use of Fund Balances Make Up Deficit • Increasing Enrollments • Labor Contracts • Health Insurance • Challenges (Grievances/Certiorari) To Assessed Values

  7. Result • Dramatically Higher Property Taxes • Greater Public Scrutiny • Tax Pac • Board More Involved in Day-To-Day Operations (Micro Managing?) • School Business Official’s Role Changes • More Interaction with Board • More In-Public Presence and Questioning • Public Skepticism

  8. 2004/The Year of Scandal and Corruption • Roslyn • William Floyd • Investigations by State Comptroller • Indictments by District Attorneys • Newsday • Confirmed Public Suspicion

  9. Results • Public Skepticism Leads to Budget Defeats • More Scrutiny • Investigations by Comptrollers and District Attorneys • More Accountability • Legislative Action – Five Point Plan

  10. State Five Point Plan • Require District Audit Committees • Enhance External/Independent Audits • Require Competitive RFP Process For External Auditors at Least Every 5 Years • Create an Internal Audit Function and Appoint an Internal Claims Auditor • Require Training for All New Board Members in Financial Oversight, Accountability and Fiduciary Responsibility

  11. Accountability • Internal Claims Auditor • Audit Committee – Internal Auditor • Annual Independent/External Auditor • Audit by State Comptroller (Every 5 Years) • Reports to the Board • Monthly Expenditure/Revenue Status Report • Transfer Report • Budget/Fund Balance Forecast

  12. Accountability (continued) • Reports to the State • ST-3 • Prior Year Adopted Budget • Budget Adjustments • Final Revenues and Expenditures • Adopted Budget for Current Year • Annual Independent Audit

  13. Support • “High Wire Without A Net” • Colleagues are Key • Relationships with Auditors • BOCES Clusters and Regional Support • State and Local Association of School Business Officials (ASBO) – Nassau & Suffolk Chapters • Directors Associations • School Lunch • Transportation • Purchasing • Buildings and Grounds

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