Laura Young
ECB Publishing, Inc.
The Jefferson County School Board held a workshop meeting on Monday, March 13, on the topic of monthly budget reporting. Acting Chief Financial Officer Carol MacLeod presented budget sheets for the first three months of the district's fiscal year: July 2022, August 2022 and September 2022. McLeod began by explaining the layout of the budget reports, which included an operating summary of all funds on one page, an operating summary of the General Fund on the next page, followed by several pages of expenditure and revenue details by function categories, such as instruction, curriculum development, staff training and so on. The budget reports that were presented can be viewed by going to jeffersonschools.org, clicking on School Board Information, then clicking on BoardDocs, then navigating to the Agenda for the March 13 Workshop.
MacLeod pointed out that with budget reports through September of 2022, the board could see that they were about one fourth of the year through the budget and about one fourth of the year through the funds, as a way of gauging if finances for the district were generally on track.
“What this helps us do, for you all in an oversight position, it helps you take a look at where we are spending our dollars, budget actual,” said MacLeod. “For us, what it helps us do is make sure we have coded things properly. The enormity of what you guys are doing this year is just kind of off the charts. I honestly can't look back and say where a district has been basically being reconstructed.”
In the previous five budget years, detailed accounting for school operations had been handled by the Somerset charter organization, while the school board oversaw only budgets for the district office. For 2022-23, the school district is once again handling the full budget, and financial responsibility is a critical component of the district regaining control of Jefferson County Schools.
MacLeod said that one reason it had been taking her so long to prepare the budget sheets for the board was that all of the payroll information had to be entered manually for around 150 new employees. In addition, MacLeod said she wanted input on the format of the reports.
“This needs to be a report that provides you guys with the information you need in a fashion that makes sense to you,” MacLeod said.
She asked the board if they had any questions about the report. Did it have the information they wanted? And was it laid out in a format that was useful to them? If this format would work for them, MacLeod said, she would continue to use it as she moved forward with subsequent budget reports.
District 1 Board Member and Chair Gladys Roann-Watson replied, “For one thing, what you've provided us with is six months behind. So how do we know, based on what you have given us to date, where we are and where we ought to be?”
MacLeod stated that reports for October, November and December were almost ready.
“It's nice that you give us this, but, I'm not speaking for me,” said Roann-Watson. “It doesn't serve to rectify all these months that you are behind.”
Roann-Watson went on to say that at the last meeting they had requested notice be given to MacLeod that the board has not been getting timely weekly and monthly updates as expected based on her contract.
“I feel we have been paying you a decent salary,” said Roann-Watson. “Most employees or folks who are being paid but don't perform over several months, it's...”
MacLeod then cut in to say, “I work at the board's pleasure. We've had extenuating circumstances this year. I'm not making excuses. I'm just trying to give information, but what the system has had to go through these past months is huge. We are behind. We are getting caught up, but you are absolutely right. You have every right to question.”
Roann-Watson then said that in the end people are only going to look at the five board members for what did or didn't get done.
District 4 Board Member Bill Brumfield said, “I think we need to let the state know why.”
On this point, Superintendent Eydie Tricquet said, “I can tell you that we have told the auditor. He is aware. We have talked because they sometimes have to give us guidance on what they are looking for and how things are set up. So we have been having conversations, and Carol and I have been having them...My goal is to have them all by the next meeting.”
Roann-Watson asked that the forthcoming reports be made part of the agenda for the public and provided in time for board members to read them before the meeting.
“Absolutely,” responded MacLeod, promising to do just that.
Roann-Watson said, “You've given us two months' budget material, and there's roughly six months missing, so what we're getting, to me, doesn't really tell us a whole lot. A lot has gone on. We have spent a lot, a lot of money, and we haven't had really any way to track it.”
“Correct,” replied MacLeod.
Roann-Watson continued, “So we appreciate you coming before us this afternoon, but this to me is not a lot of help... I just want to make sure it's on the record that I am not satisfied... In our minutes, we had set out to send you a letter. I don't know if you got a letter.”
“We spoke,” replied MacLeod.
“Probably should have gotten a letter just to make it official,” said Roann-Watson, “so that we know that you got it.”
MacLeod said, “It is on record that I had that conversation with the superintendent, and it was made very clear that it was not acceptable... Yes, you should have it. You do not have it. Is it my fault? Yes, it is.”
A video recording of the board's March 13 workshop meeting is available for viewing in its entirely on the school's Facebook page: www.facebook.com/JeffersonCountySchoolsK12/videos.
Budget reporting is expected to be on the agenda of the school board's next regular meeting at 6 p.m. on Monday, April 10.