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District Performance Audit
Results of State Auditor's District Performance Audit Announced
Marysville School District recently received results of a Performance Audit performed by the State Auditor's office. After unsuccessful levy requests in 2007 and 2008, the district's mandated five-year fiscal forecast predicted a negative balance. The district's financial outlook was further aggravated by the state's elimination of Tangible Personal Property Tax. The audit was requested by the district following submission of the May 2008 five-year financial forecast and also included updates after passage of the 4-mill levy in November 2008.
As school districts in Ohio foresee negative balances in their mandated five-year forecasts, many ask the State Auditor's office to complete a Performance Audit. The sole purpose is to provide a district a tool/report that suggests ways to "assist the Marysville EVSD administration and Board of Education in identifying opportunities for cost savings..." It is important that all readers of the report understand that the State Auditor's suggestions are based on using state minimum standards and its analysis of auditor determined "peer school districts."
"Bottom line", commented Jeff Mabee, President of the Board of Education, "this audit establishes what the State of Ohio feels could be reduced if future expenditures do not match future revenues. The recommendations are deep reductions. Whether our community and our parents want the severity of these reductions requires discussion. If such reductions were made, it would radically change the school district from a program and services standpoint. The reductions would move the district to a bare-bones, minimum offerings, minimum opportunity school district. Ultimately, that decision is the community's and parents' to make. What clearly strikes me as I read the report is that reducing the number of teachers reduces programs; reducing buses reduces transportation service; reducing aides will reduce student supervision and increase our district's liability; and making the extra-curricular programs pay for themselves means eliminating programs or charging a higher participation fee. That is consistent with what we have said all along. The choices are difficult and will definitely require careful examination and discussion."
Specifically, the audit suggested the following cost-saving measures if revenues do not increase:
"These reductions, especially the staff reductions, would not only eliminate educational programs, but could also place the district in serious liability situations due to reduced supervision of our students," said Larry Zimmerman, Superintendent of School. "A reduction of 12-21 teachers in the special areas like art and music, or technology, etc. would reduce those programs almost 50%. That would be a drastic reduction and eliminate many, many classes."
"Aides monitor before and after school duties, assist in classrooms, supervise the study halls and assist with student tutoring areas," continued Zimmerman. "If those positions are reduced, we will have limited supervision of the students and will need to pull teachers away from instruction. If teachers are pulled from classrooms, we will be forced to offer fewer classes and programs because there will be fewer teachers. Clearly, every decision made will impact another decision. Everyone needs to understand the repercussions. The district is required by law to supervise students, as well as serve all handicapped students and ones with unique health conditions. Whether the reductions as the auditors pointed out could be fully implemented would have to be studied closely. The district could find itself in violation of federal law and potential legal action. Law suits can cost much more than the cost of personnel."
The Performance Audit recognizes that revenue may change depending on the new state budget and other reasons, so some reductions may not be recommended or necessary. None the less, the report recommends a complete study be conducted to thoroughly analyze the data and comparisons found in the report. The auditors also suggested further study into whether their recommendations could be legally followed.
For instance, the audit report suggests eliminating four of the seven nurses working within the district. The auditors looked at the total number of students within the district vs. the number of nurses in the district, and made the recommendation based on averages of the other Peer Districts. The district commented that the auditor's recommendations do not consider the Individual Education Plans (IEP's) and/or critical health conditions of the individual students that require nurses' attention. Before a decision is made to reduce, the auditors expect the district to consider the individual needs of the students within the Marysville school district.
"We fully understand that other districts may operate with fewer nurses, but until we can analyze their student needs vs. our student needs the audit comparison is helpful only in a fiscal sense, not in an operational sense." commented Ellen Traucht, Director of Student Services. "One student may require nursing assistance or care while another student may not. By federal law we must serve each student's health condition. The same is true of the legal requirements the district must consider for the special education students. The district has a high handicapped student percentage and their educational needs are regulated by federal and state law. The district must look at costs but also at the severity of student needs, as they may vary from what is seen in the other peer districts".
"I think the State Performance Audit is helpful as a comparison study", said Dolores Cramer, Treasurer of the district. "We requested the study be done and we will use the data to study our future fiscal operation. I do caution using the report to make snap decisions and judgments because that is not the intent, by the state or by our district. The data is to be used to systematically study, compare and make informed decisions. The recommendations put forth by the auditor's office were a result of much time and study that took nearly a year to complete. Equal time and study must be given to determining if those recommendations should be accepted because there is little doubt that they change the district's services to kids. The suggested measures reduce spending, and spending reduces the district's program offerings and overall service."
There is no question that the district could cut back and emerge as a minimum level school district, agree district leaders. But they believe the question of " is that what we want for Marysville children?" needs to be asked. Clearly they see that program and staff reductions will save money, but will do so at the expense of program and services, and ultimately student success.
To quote the audit report, "as school district issues are often complex, users of this report are encouraged to examine the full findings and recommendations found in the detailed sections of the report." "We will take that recommendation seriously and study the Performance Audit over the next several months as we continue to study our fiscal needs vs. our program and student needs." added Mabee. "To just start eliminating program and positions without a full study would not serve the district or community well. Our community has never said they wanted minimum programs and services in the past. We need their input as we consider all aspects of our obligations to our kids. This report is not one that will gather dust on the shelf. We will use this tool. The auditor report suggests delving deeply into those comparisons as a way to further complete our fiscal and program plan, and we will do just that".
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