I realize this is a long post but it is well worth reading. Please post your responses for after all it is your money. Allen Barrett
RESULTS OF AUDIT ENDING 30 JUNE 2007
UNCORRECTED FINDINGS FROM PRIOR AUDITS:
COUNTY: Government wide financial statements were not presented in accordance with generally accepted accounting principles.
COUNTY EXECUTIVE: Office had deficiencies in purchasing procedures.
DIRECTOR OF SCHOOLS: 1. Had deficiencies in purchasing procedures. 2. Office had accounting deficiencies.
OTHER FINDINGS: Duties were not segregated adequately in the Offices of Highway Commissioner, Director of Schools, Trustee, Clerk and Master, and Register.
SUMMARY OF AUDITORS RESULTS:
1. An adverse opinion was issued on the financial statements of Giles County.
2. The audit of the financial statements of Giles County and the Giles County School Department disclosed significant deficiencies in internal control. One of the deficiencies was considered to be a material weakness for the Giles County School Department.
3. Audit disclosed significant deficiencies in internal control over major programs.
FINDINGS GILES COUNTY:
Finding 07.01 - Giles County financial statements are not presented in accordance with generally accepted accounting principles, thus we have issued an adverse opinion on its fincial statements.
FINDING 07.02 – 1. The office had deficiencies in purchasing procedures. ITEM 2. Office issued purchase orders after purchases were made.
OFFICE OF DIRECTOR OF SCHOOLS
Finding 07-03 – The office had deficiencies in purchasing procedures. ITEM 1. In several instances purchase orders were issued after purchases were made. ITEM 2. In several instances disbursements were made without proper documentation of purchases. ITEM 3. Competitive bids were not solicited for sidewalks $15,100 built at two schools during the 2006-2007 year.
MANAGEMENT RESPONSE- DIRECTOR OF SCHOOLS: ITEM 1 Board of Education implemented purchasing procedures effective July 1, 2006 to provide more accountability and improved internal control. We are continuing to improve internal controls within our purchasing procedures to insure that purchase orders are not issued after purchases have been made. ITEM 2 We realize this is an area of concern and have established improved internal controls requiring documentation at the time a purchase order is requested.
Finding 07-04 – The office had accounting deficiencies audit disclosed. ITEM 1. Post-employment medical insurance benefits were not paid in compliance with the School Department’s negotiated agreement with employees. The agreement provides for the School Department to pay for retiree’s medical insurance premiums up to a maximum of $2,880.00 per year. Insurance premiums paid on seven retired employees exceeded this maximum by amounts ranging from $324.00 to $2,186.00. The total amount paid in excess of maximum of the year ended June 30, 2007 was $8,409.00. ITEM 2. Our examination disclosed a total of 223 journal entries that were posted to the general ledgers for the four funds maintained by the School Department. Many of these journal entries were not adequately explained. Such a high number of journal entries indicates weakness in internal controls over the recording of financial transactions. Fifty-four of these entries were to correct previous entries. In addition to these entries accounting personnel used the cash disbursements journal and the cash receipts journal to make various adjustments to the general ledger. The cash dispersements and cash receipts journals should not be used to adjust the general ledger. ITEM 3. Financial records of the general purpose school fund reflected a reservation of fund balance for the Basic Education Program (BEP) totaling $697,729.00 at June 30, 2007. However school personnel were unable to provide any documentation to support this reservation of fund balance. Our examination disclosed that there was no reserve for BEP at June 30, 2007. ITEM 4 During the year the School Department opened an escrow account to deposit funds withheld from contractor payments as required by Section 66-11-144, Tenn. Code Annotated. The funds held in the escrow account are paid to the contractor at the conclusion of the project if the contractor fulfills the terms of the contract. At June 30, 2007 the School Department had deposited the proper amount to the escrow account, however subsequent to June 30, 2007 construction billings indicate that the School Department should have deposited an additional $42,294.00 but it actually deposited an additional $109,276.00. Future deposits to the escrow account should be reduced by the overpayment of $66,982.00.
MANAGEMENT RESPONSE - DIRECTOR OF SCHOOLS: TO ITEM 2 We made every effort to decrease the number of journal entries made in the general purpose school fund and in the central cafeteria fund. Also we will try to improve the supporting documentation for journal entries. TO ITEM 4 The overall contract was never overpaid, and the project was still ongoing at June 30, 2007. The funds in question were not accessible by the contractor. The excess deposits were corrected with the payment of the next pay request after we discovered the situation. At no time was the contractor over paid. We will be more diligent in the future concerning escrow calculations and deposits during construction projects.
FINDING 07-05 OFFICE HAD DEFICIENCIES IN ADMINISTRATION OF FEDERAL GRANTS
ITEM 1 – The School Department did not designate a person to be responsible for monitoring the request and subsequent receipt of grant reimbursements. This resulted in a May 2006 reimbursement payment ($6,327.00) for the Education Technology State Grants program being mistakenly deposited into the Improving Teacher Quality State Grants program. This error went undetected until discovered by auditors in Oct.2007. ITEM 2 – During the year, the School Department received Hurricane Education Recovering Act Grant funds of $21,780.00. These funds were posted to the School Federal Projects Fund however these grant funds should have been posted to the General Purpose School Fund. School Department personnel were not aware of this error until notified by auditors in Oct. 2007.
MANAGEMENT RESPONSE DIRECTOR OF SCHOOLS – ITEM 1 Federal projects grant administrators will monitor the projects that they are responsible for to ensure accurate reporting. ITEM 2 We will try to be more detail oriented in the future in regard to revenues. Sometimes there is a problem identifying specific non-recurring revenues due to revenue being reported on the monthly trustee’s repost as a total.
FINDING 07-06 EXPENDITURES EXCEEDED APPROPRIATIONS
ITEM 1 Expenditures exceeded total appropriations by the County Commission in the Central Cafeteria Fund by $19,915.00. ITEM 2 Expenditures exceeded appropriations in the Vocational Education Program ($546.00) and other Student Support ($25,998.00) major appropriation categories (the legal level of control) of the School Federal Projects Fund.
MANAGEMENT RESPONSE – DIRECTOR OF SCHOOLS ITEM 1 This has not occurred in the past in the Central Cafeteria Fund and every effort will be made to ensure that this does not happen again.
FINDING 07-07 GENERAL LEDGER PAYROLL LIABILITY ACCOUNTS – ITEM 1. General ledger payroll liability accounts were not reconciled with payroll reports and payments. The failure to reconcile payroll liability accounts on a regular basis allows errors to remain undiscovered and uncorrected. Records of the School Department reflected negative account balances in 23 payroll liability accounts at June 30 2007. The failure to reconcile these accounts led to these negative account balances not being corrected.
FINDING 07-08 OTHER FINDINGS DUTIES NOT SEGREGATED ADEQUATELY IN THE OFFICES OF HIGHWAY COMMISSIONER, DIRECTOR OF SCHOOLS, TRUSTEE, REGISTER AND CLERK AND MASTER.
ITEM 1 In the Director Of Schools and employee who was responsible for preparing and posting disbursements to the accounting records and reconciling disbursements with the trustee’s report also had access to the mechanical warrant signing machine for all funds administered by the Director of Schools. ITEM 2 In the Offices Of Highway Commissioner, Trustee, Register and Clerk and Master employees responsible for maintaining accounting records were also involved in receipting, depositing and/or dispersing funds.
MANAGEMENT RESPONSE
DIRECTOR OF SCHOOLS – Giles County is now under a centralized system of accounting resulting from the adoption of the County Financial Management System of 1981. This new system should ensure the segregation of duties for all county departments including the Office of Director of Schools.
REGISTER – The cost of hiring enough employees to segregate each step involved is not feasible for the Register Of Deeds Office. The budget will not allow us to increase our staff to comply with these guidelines.
49 Comments:
well written summary;
Is anyone surprised by a $697,729 entry for something that doesn't exist or the materiality (significance) of spending $546 more than authorized?
Would you be surprised if you found out that the 2007-8 school funding documentation was falsified by understating sales tax revenue by, perhaps $460,000? What if the falsification was openly protested in the initial county budget committee meeting, and again when it was sent to the commission for funding approval. What if the failed $838,000 tax increase request was based on the difference between falsely understated revenue and a spending plan that increased administrative salaries, nothing for teachers, and less for "workers"? What if the false "revenue shortfall" was the basis for approval to raid reserve funds? What if it remains contemptuously false to this day? What if the fund request documentation disclosure notes are riddled with false deceptive information? What if it's 'business as usual' - an annual event? Have you heard "no money"? The council did approve access to over $30 million in operating funds, based on that falsified revenue. That is fraud.
From an audit standpoint, $460,000 is "material" and unquestionably more than a $546 oversight noted in the audit. However, integrity is absolute when it comes to knowingly falsifying statements and information. The state apparently refuses to audit the single most important funding document in our county! The question is how a CPA or GASB certified accountant can walk away from this without censure? I've been retired for 14 years; but can't imagine the basic accounting essentials of honesty and integrity have been eliminated. Our newspaper knows of this; but will not report it or publish disclosure of it. The thumb of corruption seems to be everywhere to mask reality with illusion. According to the school data, (raid on reserves) they will be bankrupt at the end of the year and the taxpayers will be faced with huge tax increases.
I keep hoping that someone in a position of power will do something; but after 4 years of the same routine, it may be too late.
don m
UNCORRECTED FINDINGS FROM PRIOR AUDITS:
Government wide financial statements were not presented in accordance with generally accepted accounting principles. COUNTY EXECUTIVE: Office had deficiencies in purchasing procedures. DIRECTOR OF SCHOOLS: 1. Deficiencies in purchasing procedures. 2. Office had accounting deficiencies. Duties were not segregated adequately in the Offices of Highway Commissioner, Director of Schools, Trustee, Clerk and Master, and Register.
One of the things revealed by this audit is that each of the uncorrected findings from many past audits listed above will finally be corrected with the fully enacted Financial Management Act adopted overwhelmingly by voters last year. Unfortunately this act is in the process of being sabotaged by a group determined to keep their power regardless of the cost to the county.
The school system by far took the biggest hits. Some of these were explained by the director in written responses but how do you explain not taking bids for a project that by law you know must be done? But no explanation was given for this violation.
How do you explain over paying the insurance fund by over $8,000.00? No effort was made to explain.
How do you explain $697,729.00 in BEP fund balances that did not exist? No effort was made to explain.
How do you explain depositing $109,276.00 that should have been $42,294.00 into an escrow account? Is the explanation that “the funds were not accessible to the contractor” adequate?
How do you explain exceeding appropriations $19,915.00 in the Central Cafeteria Fund, $546.00 in the Vocational Education Program and $25,998.00 in the Student Support funds? Well, you just ignore $26,544.00 and say, “This has not occurred in the past in the Central Cafeteria Fund and every effort will be made to ensure that this does not happen again”.
Hope these audit reports will show up in the paper for all to see before they go to the polls and vote on the Financial Management Act. And can you believe Tee Jackson has the audacity to respond that audit problems will get corrected NOW that the Fin. Act is in place? For a start, its not due to be in place until July 1, then he, his school board buddies and many of this staff are going around trying to get the petition signed to revoke the Act. What a conniving and deceitful entity. Wasn't it Marshall county that got rid of their school director? Time Giles Co did the same thing. Enough is enough.
Yes - Marshall County dumped their director. to my knowledge he wasn't a crook
Something stinks in the land of milk and honey .
It's the Commissioners spending all our money
They spend it like it grows on trees
And brought to them by birds and bees
County residents make a pact
To KEEP Financial Management Act
A near total lack of accountability is the primary reason the school system is financially out of control. There are no measurements of short term trends, year to year trends, or even a comparison to an annual plan. There is no summary by account,activity, or function, thus no measure to evaluate administrative growth relative to teaching, staffing relative to BEP guidelines, or anything else of substance. The only incentives are raising more money and spending all but just enough to look good! It couldn't be more counterproductive.
The state audit (Giles County) comments on page 115 of the full report states the budget meets GAAP requirements. Perhaps, it does, as far as defining fragmented detailed spending limits determined by the county council, after various amendments during a fiscal year. A budget is supposed to be a financial plan with measurements of economic activity, etc. Raw numbers, without meaningful comparison & categorization provide no practical measure of activity. We have been living in a computer age where management information and comparisons are incredibly easy to provide at no added cost. In fact, it costs substantially less to do it right! Bottom line, the state doesn't require meaningful information, no one seems to know how to do it, while others with devious objectives want no information provided because they are doing things they shouldn't do. There is no control!
Page 113, State Audit Report, Schedule of Revenues and Expenses, provides more than a clue to the inadequacies and vulnerability of a broken financial control system.
1. The only comparison measurement is "Variance with Final Budget"! The final budget reflects amendments made in May, 2007 after school ended. It's called opportunity to manipulate!
2. Local taxes are $486,261 favorable to budget! Sales taxes were falsified in the original budget as amended and passed in September, 2006. No corrections were made when the May, 2007 amendment was passed, in spite of protest. The favorable illusions are deception, not truth!
3. Total expenditures are presented as $698,949 favorable (to the final budget). Reality says the comparison the original amended budget is $369,337 unfavorable! There is no disclosure of prior year spending of $26,216,594 and no indication that spending really increased $1,728,932 (6.6%) - almost 3 times the 2.3% the federal government used for SSI checks! The difference between the 2.3% inflation index on prior year spending is $602,982; thus, the real increase is $1,125,950 more than the 2.3% inflated basis! It defines deception! You can't believe anything!
4. The annual crowing contest about penny pinching, savings, and cost cutting is a result of deception and runaway taxation, not frugal spending. How can every expenditure category be favorable, when spending increased over $1.7 million?! Folks, there is no reality & hasn't been any!
5. The fluff does not reveal extreme increase trends in administrative salaries nor a declining proportion of teacher salaries to total spending.
6. Nowhere will you find reference to the $2,542,762 tax increase that was demanded and fought for through September 2006 - (based on falsified revenue)! It almost passed! According to the audit, they came up with $1,260,092 more revenue than they needed, without that tax increase. That's a reality difference of $3,802,884. They didn't fix the leaking school roofs. They built a new administration building! I call it fraud!
What level of outrage will this county tolerate? Is it true that low paid school employees did NOT get raises this year? Is their stocking going to be empty, while others overflow? Are school board members, the director, administrative employees, etc. out circulating petitions to scuttle financial accountability, so corruption can flourish?
donm
The State gave teachers a 3% raise, this any job that requires a Teacher's license, prinicipals, administration and etc. The other employees are paid strictly from county funds and were not included in the raise. The teachers have complained that the school system did not give them a raise but are they complaining that the low paid jobs got nothing. There have been several years that the low paid jobs got no raise, but teachers have always had either a state or a state and county raise.
Yes, the state gave teachers a 3% raise which hoists them right up to something like the 5th from the bottom of TN teacher salaries by county. But the school board gave teachers nothing which is what they think of them...however they do value inexperience because they intend to raise beginning teacher salary with zero yrs experience allegedly in an effort to recruit teachers. GCEA was told, "it's a start." Teachers with experience and advanced degrees sure felt "appreciated". Support personal didn't get a raise from anybody because the county pays their entire salary, the teachers salaries are partially funded by the state...bottom line is that the school board doesn't appreciate, respect, or care about any of their employees. The proof is there for all to see; as the saying goes, "money talks, b.s. walks."
6:39a & 5:33p
You really need to get the small BEP booklet - it defies the state matching process & local contribution required to obtain matching funds.
When you get through figuring out the qualifying positions, value per position etc. you will get an idea of the funding process and what the level of staffing and pay should be. If you could find out the real staffing & individual pay amounts are, and compare it to the state "standard", you will find that the swarm of bureaucrats are getting what you should be getting! If anyone didn't get a raise in any of the past 4 years, blame it on gross mismanagement!
I've got a copy of the BEP booklet, the budget submitted to the state, the budget submitted to the commission, second hand information on what was told to GCEA regarding pay raises. (But it's pretty reliable second hand info.) I'm the 5:33 12/17 post.
5:33 12/17 The situation is far worse than you can imagine. The BEP booklet is a good place to start. The first page, second paragraph, second sentence says, "These components represent the level of support necessary for our schools to succeed." The calculation is a total cost necessary to succeed. I am not questioning what the state is saying, or the fairness of it.
Begin with "Instruction". If the objective is "Teaching" children, priority begins and ends with the first three blocks - regular, vocational, & special education ("teachers"). Let your mind wander as you absorb all of the other and administrative types of positions and elements in that category. The last page holds a key, with, "The current salary unit cost for Instructional personnel = $38,000." It seems reasonable to assume there is there is a big difference in individual position salaries, from the required number of bus drivers to number of teachers, supervisors, etc. You will note that the matching ratio is 30% local tax and 70% state tax, not the 25% / 75% that the legislature talked about, for teachers and this category. The BEP operating standard is driven by the number of students in the various categories, which is not growing.
According to the state board of education, the county board of education can spend the money anyway they want. The GCBE can spend more than the basic level if they can raise taxes; but the state will not match any of the excess! BEP is capped in total, and theoretically capped by the local tax funding required for matching. In the first case, if 10 teachers are needed, but 11 are hired, then there is only enough to pay all 11 roughly 90% of a fair wage. If 10 teachers are required and we hire an extra administrator at double the fair teacher salary, then the 10 teachers will only have enough to left for roughly 80% of a fair salary. Or, the same could be true of 20 bus drivers getting 80% of a fair wage if it's half of a fair teacher salary. If we knew the positions in the BEP calculation and the GCBE payroll positions & salary, we could easily find and solve the problem. However, all of that is a big secret - too complicated for peons. If fact, if you believe anything said, you will think the school is in a state of poverty. The opposite is true.
Looking at the 2007-8 amended budget (comparable - without pre-K), account 116 teachers is up 3.6% vs. 2006-7. Support (subs, mechanics, bus drivers, custodial, & maintenance) was CUT 3.1%. Principals up 11% & #101 &105 admin. / superv. up 20% vs. last year! More people, more money, & some with less! If you look at incremental spending vs. incremental BEP dollar patterns, spending has been out of control. The 2007-8 budget is not a credible financial statement, as stated elsewhere in this Blog.
I haven't made comparisons of audited 2006-7 spending yet, but the budget before "the after school amendment" will disclose problem patterns for the three years since 2003-4. Teacher salaries were up 19%. Is it 9% raises & 10% more teachers, or what? The support area is about the same as teachers. Administrative salaries are up 45%! Social salaries are up 30%. Total spending is up 28% (not all of the budget was spend last year). Inflation was about 10%. Budgeted spending was almost 3 times the inflation rate! It sounds like the rumors of big salary administrators, loyal friends, & busy work leaves nothing for the productive element or the taxpayer. I have the information - you're welcome to it. don m
I have the info, thank you....as I said, I am in the schools, which is why I remain anon. Cowardly, yes, but necessary...TEA has had an independent accountant look over the budget, nothing changes. Giles Co. apparently does not have to operate the way the rest of the world does, for some reason. It is a shame we can't share info directly, but that is impossible. I can tell you part of the huge salary increase for teacher in the budget was due to 15 teachers obtaining an advanced degree, which of course was paid for out of their own pocket, because GCBOE does not appreciate or reward excellence. Something to watch for after the holidays....a fifth grade teacher will move into a NEW position that has not been posted, a teacher who has repeatedly been documented for dereliction of duties.
I smell a full-scale investigation on the way. Wonder who is probably salivating at the opportunity?
If 15 teachers got $10k each, it would be $150k - not very much compared to a $1.7 million more 2007 spending!. Because the state provides the biggest share of school money, they make the BeP rules that say they'll only match money up to the "SuCcEsS" level & everything beyond that is not matched, plus, they care less if the local spenders spend it all on administration & none for teaching! Is it true if one gets a $10k raise, 10 teachers don't get their $1k raise? Does it mean the incentive for the one who gets it is tied to punishmenting 10 people who will do without? I see transportation in Instructional - is that why bus drivers got left out when the raises were passed out & Mr. J cancelled a new bus? What about all the new helpers & snoops who follow Mr. J around - is the other side of that more punishmenting? It sure don't pay for teachers to let anyone get smarter
To anonymous of 7:31 post. If you have read the audit results do you not believe that a "full-scale investigation" is warranted? What are your thoughts about the things revealed in the state audit findings?
Are you satisfied with the audit findings and the response by those found in violation of proper procedures?
wab..
I hate to remind you but it's not your place to be the judge, jury, and executioner in matters concerning local government. Don't you ever get tired of the witch hunts? Do you ever even consider the feelings of family members of those you malign on this blog? Who appointed you to be doing that anyhow?
As you have been told numerous times on this blog, there ARE law officials whose job it is to deliver lawbreakers to the judicial system for prosecution. IF you have anything, take it to them. At that popint, you have done your civic duty and hence, would need to butt out and stop causing trouble.
To Anonymous of the 24 Dec 5:33 post. You state, “I hate to remind you but it's not your place to be the judge, jury, and executioner in matters concerning local government.” Please, help me understand if not me then who? I grew up with the understanding that it is the responsibility of every citizen to be involved with their government and actively seek that it do the right thing. What do you consider to be your responsibility to our government? Do you have a responsibility to our government or do you just demand your rights without the responsibilities? As for the rest of your comment please see my response to you under the tread about the Financial Management Act. Allen Barrett
wab..
If not you then let's try the law enforcement institution of which you are NOT a part. You just don't get it, do you?
Hey dumbo you're the one that don't get it probably never have. I know you can't really be so dumb even if you keep trying to prove you are. Do you really believe it is not the responsibility of every citizen to do all they can to create a safe, secure and well functioning community? If you ever have a home invasion will you really do nothing until the police arrive to protect you? Wait I forgot who I'm talking to, of course you'd do something you'd sit in your easy chair watching TV then ask the police an hour later what they are doing there. A blank mind creates no thoughts.
anonymous..
All you need to do to find out is try breaking into my house while I am there. I'm afraid I'll not be serving you milk and cookies. Trust me on that.
Speaking of citizenship, I believe strongly that we have an obligation to obey the law and play by the rules and that those who do otherwise must be punished, not by me but by the legal system. Oh, and of course you would say that I am just another of the blind sheep, right? Should we act a fool just because we don't happen to like the speed limit or some other rule?
You continue to call me dumbo when I have about decided you are displacing your own feelings of inferiority onto me. I'll take that as a compliment. Think.
Come on Dumbo, If I broke in your house you'd be breaking a whole bunch of rules if you did more than throw your cookies and milk at me. Do you legally have a gun in your house? Don't you know there's a law against firing a gun inside city limits and in residential areas? Do you only believe others should obey the law and play by the rules but you are exempt? I wouldn’t call you a blind sheep and have you whine about being called a name, I’ll stick with calling you dumbo at least it’s worth your whining.
Hate to tell you but I ain’t got no feelings of inferiority about you I might have once but when you started telling what was on your mind I knew I must be superior to you. After all I still got all my brain working. To bad about yours being burned up with Mary J. Wanna
asecretary..
You prove the old saying that we might think someone stupid and never know for sure until he opens his mouth. I'm not impressed.
When did I ever tell you that I live in the city limits or in a residential area? As you said, you know the pitfalls of assuming, don't you.
As for milk and cookies, you are once again wrong. I would not be throwing milk and cookies at you. Just come on out and try breaking in, and you will find that I am not all that cordial to (being politically correct here) "nontraditional house guests".
With all your name-calling, I'm wondering if you aren't cut from the same bolt of cloth as clinton or gore? And how arrogant of you to say that all of your brain is working when clearly it's not. Can you not see the arrogance in sugggesting that anyone who disagrees with you or finds fault with your hero has a less than fully functioning brain? How incredibly arrogant.
Hey Dumbo, I've never had a problem with anyone disagreeing with me I just don't like people who let feeling over rule reality which you clearly do. If you want to change that then simply start supplying some supportive factual information to support your positions. Just because you don't like someone or something doesn't make it dislikable.
You see that is our biggest disagreement I want to see some evidence, some proof to support your assertions I've never been much for trusting feelings, especially people I don't know.
secretary..
What are we really talking about here? You want supportive facts in defense of my position? Well how about your hero's calling people such names as idiot, buffoon, knucklehead, liar, etc. as proof? You can even read most of these things right here on this blog./ Pretty good proof, I'd say. And all the other derogatory things he and others in his band have said about county officials.
Incredibly, you are wrong once again in saying that I go with my feelings rather than with the facts. Do you ever just "go with your gut" about some things?
How many times does it have to be explained to you that my dislike is not with your hero as a person but with his antics. Why is that so difficult to understand? Some people apparently love to intimidate and humiliate others, and I've never understood why. But be assured that I will speak out against such low-down meanness as long as the Lord gives me strength to do so. Surely, you can respect that and not call me a name?
One thing for sure, when you go for the gut, we clear out, We know cause you always grunt first.
Y'all need to read the audit! The state people says Jackson raised $561,143 more revenue than the budget & spent $698,949 less than budget. He put$1,260,092 in the reserves! If we gave him a 10% bonus, he would get $120,000 & we would still be over a million to the good! I'll bet the malcontents still want to fire him.
To anonymous of the 6 Jan, 9:54 post. I read the audit before I posted it and what I read was a strong rebuke of the School Director for manipulating monies in the budget. Your statement that, “Jackson raised $561,143 more revenue than the budget & spent $698,949 less than budget. He put$1,260,092 in the reserves!,” is as close to totally absurd as one can get while remaining semi-sane. First Mr. Jackson did not raise any money. It was given to him on the basis of a budget and comments he made to the county commission. Yes, he spent less than was budgeted but the budget was inflated and you can ask most any teacher, teacher’s aide, bus drive, mechanic, lunch room worker, custodian or maintenance worker in the school system why that money wasn’t spent. Now ask yourself how much of the money for the new office building came out of those reserves and you can begin to see the picture more clearly. Allen Barrett
All that MONEY!
Drippin with honey!
What's so funny?
Is the puddin runny?
suppose whose bear
be slurpin at the tree
leavin nothin there
for you and me
not what's paint
it be what ain't
Having that much money left over is not good when you ask for that much, but we all know that you cannot give raises out of reserve. You have to have reacurring funds to give raises. If money was left over from previous years you cannot use it for raises.
If the money had been used for raises it would not have been left over and ended up in the reserve. There are many items needed in the classroom, the lunchroom and bus garage that would have benefited teachers, other workers and students. By law the amount of money given to the school system this year must be matched every year everafter.
I see the Riddler is back in grand form. Almost Robert Frost quality there!
6:08 & 8:31
There is no Giles County School funding crisis! Actual 2006-7 audited revenue is up 23% in three short years since 2003-4, a period when the CPI index rose 9%! Property tax is up 32%! Sales tax is up 19%! If your income increased over 2 to 3% a year, you are a lot luckier than most! Increasing taxes at a rate of over 2.5 times the inflation rate, is ridicuous! Check it out in the state audit reports - compare 2006-7 with 2003-4! It is public information!
There is no crisis in not enough money to buy pencils! Don't rely on what anyone says, check the state audit.
It's a matter of choices. You have the Admin building on the side of the hill & roofs that leak becuse the money went that-a-way!
You have added a new army of bureaucracts with their hands in the salary till - doesn't leave any money for the janitor who needs to feed their children.
If there is a 3% raise for everyone, but you add people and reward good follower "upper classes", there isn't anything for the "lower class".
If you had financial management reports, you might know that. If you had detail & summary data by account, etc. it could jump out & bite. If you knew, you would also be a pain in the rear end. That's why the chair person of the board of education and councilman Lovell were out getting signatures to kill the financial management act!
the point of that comment is - corruption hates informed people. Uninformed people have been easy targets!
The petition is to eliminate the financial management act before it gets in place! If you are a teacher or any school employee fighting for a raise, you are in a mess because there has been no financial control or management in the school system. Your only "hope" of fairness is making sure the financial management act remains in place.
Isn't it wonderful that so many want to tell us what to think and then their friends come along and further interpret that point for us. We don't have sense enough to think for ourselves so please tell us what to do. I am only a dumb redneck hillbilly. Administrators get the same percent raise that teachers do. Maybe there are more administrators than there were. Other counties are in the process of being audited on their At-risk spending maybe Giles will be next.
Any dumb redneck hillbilly can tell you what's going to happen when you have a ditch to dig, one shovel, three workers, three lounge chairs, three twelve packs, & a boss who doesn't know the shovel end from the handle end. It's real hard to get a concessus decision on which one's going to shovel & who's going watch! By the time the boss figures out which end works best in the ground, the three hillbillies will think it's Saturday night & whip his butt for not saying please!
In the school's case, they'll hire three more hillbillies to load the other three in the truck at quittin' time. - Result: One shovel, six hillbillies, six lounge chairs, six twelve packs, and a boss who just got a promotion because he has twice as many employees! (He didn't get a measly 3% raise, he's moved up from a tender to a super tendeder)
wonder if he's favorable to budget?
I thought those who are doing the complaining thought we were all just a bunch of redneck hillbillies who need their wisdom?
nope - just think you are a crook & need tar & feathering
How ridiculous. You don't even know me.
This be one corn crib the rats sure don't want to get near!
Must be literal poison in this subject - even the hungriest rats won't touch the message!
Like the morning sunshine to the vampire hiding in darkness!
Riddler,
Are you disappointed because nobody responds and gives you a chance to smear them? Probably so.
Liberalism is a mental disorder!
Giles County found the cure!
I wonder if Mr. Wheel Tax had a good morning?
So, anyone who has a different belief or opinion from the "enlightened few" is considered a liberal? That is a load of bunk. One of the main tenets of a democratic society is the right to disagree. And you call those who exercise that right a liberal? Nonsense. Actually, and by definition, a liberal is one who takes something and puts a spin on it to make it mean something different. People who take such "liberties" are the true liberals. And they have always been intolerant and belittling toward those who disagree with them. Now who is the real liberal?
532 self analysis & confession of a true liberal!
Wrong again, my leftist friend. Why don't you wipe the tears from your eyes (whining) and go look up the definition of a liberal? It IS the liberal who is intolerant of opposing views. It IS the liberal who has to put a spin on practically everything. It IS the liberal who constantly beats his own drum and arrogantly says he "knows best" how people ought to live and what they should think. It IS the liberal who claims concern and love for mankind when, in reality, he has contempt for those he perceives to be of lesser importance than himself.Finally, it IS the liberal who keeps people in chains of darkness while promising them light.
Question. Are you a liberal?
Congratulations!!! You have just completed your self analysis and scored an "A", as in "atta boy!"
You provided the exact words, just in the wrong order - "YOU ARE A LIBERAL!" by ony changing the ? to a !, a simple process that ends doubt with emphasis, and describes what you are.
Wrong again, my liberal friend. I despise what they stand for. However, if people like you are conservative, I'm not so sure I wouldn't rather be a flaming liberal. Ouch!
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