EDLD Week 5 Final Reflection

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This course has introduced me to the scope of school finance. The lectures reiterated the importance of goal driven budgets and the assignments reinforced this idea. Through the assignments and the work with my wiki group I realize that there are numerous resources one can turn to in order to locate information. Whether it be a colleague in another district or the TEA website the resources are available and should be referenced when needed.

The assignments that utilized the summary of finance pages from different districts were the most interesting and at times the most challenging. It became very clear that a superintendent should do his research before entering a district blindly. The fund balance, current debt and other information could be invaluable to a superintendent’s entry plan.

As a future superintendent, I realize how important it is to build a strong administrative team that is willing to disagree with you when necessary. These team members can bring a plethora of ideas and knowledge to the table that may allow alternative solutions to problems that the superintendent may not have considered. A competent Chief Financial Officer is of paramount importance to this team. In the world of high stakes testing it is easy to overlook this l role but it is crucial if a district is to be competitive.

 


The process of developing consistent procedures and proper checks and balances was definitely reinforced during the week 5 part 1 exercise on the Code of Ethics. This is something that I will carry with me. Reviewing written policies is another task that a new superintendent must undertake if they are to be successful. Not only must they become familiar with the policies they must ensure that the Board of Trustees is familiar with them also. In conclusion, this course has been both challenging and informative. I am sure that I have much more to learn but now have a foundation to build upon.

EDLD Week 5 Part 1

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Example 1--Standard 1.2 of the Code of Ethics states that, “the educator shall not knowingly misappropriate, divert, or use monies, personnel, property, or equipment committed to his or her charge for personal gain or advantage. An example of a violation of this ethical standard would be a superintendent who directs the district lawn crew to go to his house and mow the lawn and weed the flowerbeds using district equipment. In this scenario the administrator would have used district personnel and property for personal gain.

Consequence— Both short term and long term consequences could result from this violation. The Board of Trustees could place the superintendent on administrative leave and conduct an investigation. Whether or not the allegation was substantiated the superintendent’s reputation in the community could be tarnished.  In the case where the allegations were substantiated the district could seek restitution. Additionally, the superintendent could be terminated and have a Code of Ethics violation filed with the Texas Education Agency. The long term effects of this violation could be devastating to one’s career.

Preventive action—Proper training should be provided for all educators on the code of ethics. District employees should knowledgeable of what duties fall within the scope of their job and what does not. Clear directions should be developed for employees to report code of ethics violations.



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Example 2—Standard 1.4 of the Code of Ethics states that, “the educator shall not use institutional or professional privileges for personal or partisan advantage.” An example of a violation of this standard would be a superintendent who holds religiously based trainings a regarding the biblical basis of teaching abstinence during school time. The Superintendent also directed employees to call parents to request their attendance at these meetings and submit their call logs to their campus principal. All of the handouts were from religious organizations and printed by district employees on district paper. This example is a violation of the Code of Ethics because the superintendent used his position to communicate information that was outside the scope of his duties and was of a personal nature.

Consequence— An educator should not use district materials for personal use. Nor should they utilize the district board room for religiously based abstinence trainings.  A violation of this type could result in disciplinary action being taken ranging from a reprimand to administrative leave or even termination of the contract.

Preventive action— School districts should develop ways to monitor district trainings and ensure that a staff development calendar of activities is placed in front of the school board for review. Additionally, staff should be reminded often that materials purchased by the school district are the property of the district and not for personal use.  The school district should also remind staff that one’s personal, religious and/or political views should be not be taught while they are at work.



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Example 3—Standard 1.5 of the Code of Ethics states that, “the educator shall not accept nor offer gratuities, gifts, or favors that impair the professional judgment or to obtain special advantage.” An example of this would be a superintendent who recommends a particular contractor to the board in exchange for getting some repairs done to his home for free.

Consequence— Both short term and long term consequences could result from this violation. The Board of Trustees could place the superintendent on administrative leave and conduct an investigation. Whether or not the allegation was substantiated the superintendent’s reputation in the community could be tarnished.  In the case where the allegations were substantiated the district could seek restitution. Additionally, the superintendent could be terminated and have a Code of Ethics violation filed with the Texas Education Agency. The long term effects of this violation could be devastating to one’s career.

Preventive Action— School district’s should follow an approved procedure when selecting contractors. A request for proposals should be published and the proposals should be opened in a public forum to ensure proper security.

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Example 4-   Standard 2.3. states, “The educator shall adhere to written local school board policies and state and federal laws regarding the hiring, evaluation, and dismissal of personnel.” An example of a violation of this standard would be a superintendent who decides not to follow the district developed evaluation tool. Instead, he develops his own evaluation tool which does not correspond to the district’s written policies. The superintendent then uses this tool, which the staff is unaware of, to evaluate all of the administrative employees and base their contract recommendations on these evaluations.

Consequence- This violation could result in grievance being filed under DGBA local. Additionally, it could result in lower staff morale and a lack of trust between administrators and the superintendent. A long term effect of this decision to utilize an unapproved evaluation tool could range from a breakdown in superintendent –school board relations to the recommendation for nonrenewal of the superintendent.

Preventive Action— School district’s should follow an approved procedure when conducting evaluations. Superintendents should ensure that all staff is knowledgeable of the evaluation tool that will be used and its basis in board policy. All evaluations should be sent to the Personnel Department for review to ensure proper compliance with board policy.

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Example 5 (F) Standard 2.6. states, “The educator shall not use coercive means or promise of special treatment in order to influence professional decisions or colleagues. An example of a violation of this standard would be a superintendent who informs a campus administrator that if they hire a particular individual it will be remembered when future central office openings take place. In other words, quid pro quo.

Consequence- In the short term the effects could range from a non-highly qualified staff member being placed in a classroom to the students simply receiving a less effective instructor. The long term effects could range from an internal investigation to even an EEOC investigation when a less qualified campus administrator is hired over someone else in order to repay the original favor.

Preventive Action— School district’s should follow an approved procedure when selecting employees. Proper protocols should be developed that include signature forms that require a group consensus. Administrative positions should require more than one level of interviews.

EDLD 5342 Week4 Part 5

Sheldon I.S.D. selects the external auditor through a process of announcing requests for proposals (RFP) in the paper. After the RFPs have been collected the Finance Office reviews the submissions and checks references in order to make a final selection. The final selection is made by selecting the auditor that has positive references and provides the district with the best value.  

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The auditor conducts the audit by reviewing the financial records of the school district and reviewing the processes used. Often times the auditors will choose a number of items and investigate those further.  Specific purchase orders may be requested or a group of purchase orders and other financial records from a specific budget code or department.  For instance, a few years ago the auditors chose to look at the activity accounts of each campus more closely than other budget codes. Last year, the auditors reviewed the entire budget but delved further into monies received from grants and the processes used for reimbursement and internal auditing of these funds.  Just because the auditors choose to investigate a specific item does not mean that there is a problem. They are simply evaluating the internal processes that are in place to ensure appropriate accounting and proper checks and balances.

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The auditors have consistently concluded that the district has appropriate financial accounting systems in place. The school district has consistently achieved superior FIRST ratings during the past six years. However, this school year the district received an Above Average rating. This was due to a lower than expected return on investments.  In the current economy this is not a surprise and the district is optimistic that we will again receive a superior rating in the near future.  

During our most recent audit a few recommendations were made by the auditors. First, the auditors recommended that a formal process be implemented for prior approval of all reimbursements. The district has implemented a PO2 system that now requires staff members to complete a PO2 prior to purchasing any item at a store for which they are planning on requesting reimbursement.  These PO2s must be approved at three administrative levels the same as a normal purchase order. Failure to complete a PO2 will result in no reimbursement being distributed. Secondly, a recommendation was made to conduct internal audits on all grant funds on a quarterly basis and submit reimbursement requests for the grant at that time. We have already implemented this practice and the district now submits documentation to the grantee on a quarterly basis.

 The results of the audit are presented to the Board of Trustees by the auditors. The results of the audit are placed on the agenda. The auditors report their findings directly to the school board. Additionally, the Chief Financial Officer holds a public forum every year to review the FIRST rating and field any questions from the public that may arise.  This public forum has always been an informative time that our district strongly encourages the public to attend.

EDLD 4342 Week 4 Part 4

I interviewed the Chief Financial Officer, Mr. Abraham George, in order to obtain information about the district’s financial system. Mr. George has worked diligently over the past year to provide staff with information on how the current financial situation affects our school district. During the interview I learned that approximately 80% of the school district’s budget is allocated for personnel. I realize that the district has taken steps over the past year to reduce the overall budget. However other than loss of positions through attrition and two change of program non-renewals the district did not cut positions. Attrition in 2011 allowed the district to reduce staffing by 30 positions. We have had numerous meetings to discuss staffing and the needs of each department and school over the next two years. As a position in the district is vacated the district is examining the necessity of replacement. We were even to able to open a new elementary school in august by staffing it with current staff members who were reassigned. The school district has made a concerted effort, in light of the financial situation of the state to review and monitor all expenditures. However, the school board has made a commitment to appropriately staff schools and department by looking at reductions in other areas.

A five percent salary increase would have both positive and negative impacts. Currently as we enter into the world of STARR and leave TAKS many teachers are stressed. Teachers in the classroom continually work hard to ensure that their students achieve the standards that have been set forth. A five percent raise would show these teachers that they are respected and valued.  A five percent raise may improve morale but only for the short term. Studies have shown that money is not a motivator.  A raise may assist the district in recruiting and retaining highly qualified teachers. This positive aspect of a raise may be good but must be balanced with other factors. For instance, if a teacher in one district makes $5,000 dollars more than a counterpart in another district but has 5 more students in each class is that a fair trade off?

 Giving a five percent raise in the current financial climate would not be wise. It would cause the district to cut staff, pass another TRE (our golden pennies have already been used so we would have to ask the voter to pass the copper pennies), or dip into the fund balance. These options have been reviewed and are not viewed in the most positive light by the school board at this time. If we used our fund balance we may be able to support a five percent raise for one year but without a clear understanding of what the next biennium will bring it would not be fiscally responsible.