The
Anderson County School District’s 2012-2013 external audit shows improvement
despite declining revenues. The district received an "Unmodified
Opinion Letter" from auditor Denise M. Keene, which is the best type
of report an auditee can receive from an external auditor.
Three schools, Ezra Sparrow Early Childhood Center, Emma B. Ward Elementary and Saffell Street Elementary, showed no findings, meaning they had a completely clean audit. Anderson County High School showed major improvement with only 3 management points, a large decrease from 14 of the previous year. Additional management points at Central Office (3), Anderson County Middle School (4) and Robert B. Turner Elementary (2) bring the district total to 12 overall, 13 less that the 2011-2012 audit.
“I am pleased with the improved audit results and will continue to work with schools and departments to enhance our procedures and practices so that we can continue to decrease our management points,” said Chief Financial Officer Nick Clark.
Notwithstanding the improvements and continued work and adjustments, Superintendent Sheila Mitchell said the district could be looking at some tough decisions in the coming year. “Decreases in state and federal funding and continued unfunded mandates from the state place more burden on local school districts,” she stated. “School districts are receiving less federal and state support but the cost of doing business continues to rise.”
Support Education Excellence in Kentucky (SEEK) funding from the state, which equates more than 50% of district funding has dropped 10% over the last 2 years. Funding for Text Books, Extended School Services, Professional Development, Transportation, Safe Schools and more have all decreased while the requirements for compliance in these areas have continued to rise. The district will also be affected by Federal Sequestration, which will cut funding by 10% a year over ten years for a cumulative 50% cut to federal programs.
In her presentation to the Anderson County Board of Education, auditor Denise Keene emphasized that it would most likely be necessary to increase taxes to keep up with ongoing costs.