Sunday, April 15, 2012

Self Assessment Reflection


Reflection:
As I completed my self assessment, it became apparent pretty quickly that my scores were lower in some areas than I had scored them at the beginning of my  Lamar courses. At first this bothered me and I thought, “Shouldn’t my self assessment scores have gone up by the end of my certification classes? Is it going to look bad if I give myself an “I” in several areas?” Then it hit me.  Sometimes you don’t know what you don’t know.  When I started my courses and internship, I only thought I knew what a superintendent was responsible for knowing. Over the course of this year, I have worked on internship projects, assignments for class, attended Tuesday internship meetings with my superintendent, and was even recently promoted to the position of Area Superintendent for Mansfield ISD. Through it all, I have discovered all the things I don’t know. Sure, my strengths are still my strengths. They are curriculum, instruction, and staff development. But I have truly discovered my weaknesses are deep. It doesn’t mean they are insurmountable. I just haven’t been able to truly work with and build relationships with the school board. I haven’t truly been connected to a construction project. I haven’t really been responsible for a large budget, other than one for my campus. I have learned that some of these competencies will only be mastered through actual practice, not school assignments. The assignments have served to open my eyes and teach me about them in mostly general, and some specific, terms.  It has become even more apparent to me that I will likely always need to surround myself with people who I can trust to delegate important areas too, like budget and facilities management.  It is what it is. I am learning. I will always be learning. Therefore I will always need to improve. I will always show strength in some areas, competency in others, and a need to improve in others.


Domain I—Leadership of the Educational Community – Competencies 1 - 4
Competency 1 Area:
The superintendent knows how to act with integrity, fairness, and in an ethical manner in order to promote the success of all students.
The superintendent knows how to:
__S___serve as an advocate for all children.
___S__model and promote the highest standard of conduct, ethical principles, and integrity in decision making, actions, and behaviors.
_S____exhibit understanding and implement policies and procedures that promote district personnel compliance with The Code of Ethics and Standard Practices for Texas Educators.
___S__monitor and address ethical issues impacting education.
C_____apply laws, policies, and procedures in a fair and reasonable manner.
_S____ interact with district staff, students, school board, and community in a professional and ethical manner.
Competency 2 Area:
The superintendent knows how to shape district culture by facilitating the development, articulation, implementation, and stewardship of a vision of learning that is shared and supported by the educational community.
The superintendent knows how to:
__S___ establish and support a district culture that promotes learning, high expectations, and academic rigor for self, students, and staff.
_S____ facilitate the development and implementation of a shared vision that focuses on teaching and learning and ensures the success of all students.
_S____ implement strategies for involving all stakeholders in planning processes and for facilitating planning between constituencies.
_S____ use formal and informal techniques to monitor and assess district/school climate for effective, responsive decision making.
_S____ institute procedures for monitoring the accomplishment of district goals and objectives to achieve the district's vision.
__C___ facilitate the development, use, and allocation of all available resources, including human resources, to support implementation of the district's vision and goals.
_S____ recognize and celebrate contributions of staff and community toward realization of the district's vision.
_S____ maintain awareness of emerging issues and trends affecting public education and communicate their significance to the local educational community.
S_____ encourage and model innovative thinking and risk taking and view problems as opportunities.
_C____ promote multicultural awareness, gender sensitivity, and the appreciation of diversity in the educational community.
_C____ understand and support educational programs for all student populations, including students with special needs.
Competency 3 Area:
The superintendent knows how to communicate and collaborate with families and community members, respond to diverse community interests and needs, and mobilize community resources to ensure educational success for all students.
The superintendent knows how to:
__S___ serve as an articulate, effective communicator for the importance of public education in a free democratic society.
__C___ develop and implement an effective and comprehensive internal and external district communications plan and public relations program.
__I___ analyze community and district structures and identify major opinion leaders and their relationships to district goals and programs.
_C____ establish partnerships with families, area businesses, institutions of higher education, and community groups to strengthen programs and support district goals.
_C____ implement effective strategies for systematically communicating with and gathering input from all stakeholders in the district.
C_____ communicate and work effectively with diverse groups in the district and community; i.e., social, cultural, political, ethnic, and racial group, so that all students receive appropriate resources and instructional support to ensure educational success.
_C____ develop and use formal and informal techniques to gain an accurate view of the perceptions of district staff, families, and community members.
_C____ use effective consensus-building and conflict-management skills.
__C___ articulate the district's vision and priorities to the community and to the media.
C_____ influence the media by using proactive communication strategies that serve to enhance and promote the district's vision.
C_____ communicate effectively about positions on educational issues using effective writing, speaking, and active listening skills to ensure educational success for all students.

Competency 4 Area:
The superintendent knows how to respond to and influence the larger political, social, economic, legal, and cultural context, including working with the board of trustees, to achieve the district's educational vision.
The superintendent knows how to:
__C___ analyze and respond to political, social, economic, and cultural factors affecting students and education.
__I___ provide leadership in defining superintendent-board roles and establishing mutual expectations.
_I____ communicate and work effectively with board members in varied contexts, including problem-solving and decision-making contexts.
__C___ work with the board of trustees to define and consistently adhere to mutual expectations, policies, and standards.
C_____ access and work with local, state, and national political systems and organizations to elicit input on critical educational issues.
__C___ use legal guidelines to protect the rights of students and staff and to improve learning opportunities.
I_____ prepare and recommend district policies to improve student learning and district performance in compliance with state and federal requirements


DOMAIN II—INSTRUCTIONAL LEADERSHIP – COMPETENCIES 5 - 7
Competency 5 Area:
The superintendent knows how to facilitate the planning and implementation of strategic plans that enhance teaching and learning; ensure alignment among curriculum, curriculum resources, and assessment; use the current accountability system; and promote the use of varied assessments to measure student performance.
The superintendent knows how to:
_S____ facilitate effective curricular decision making based on an understanding of pedagogy, curriculum design, cognitive development, learning processes, and child and adolescent growth and development.
S_____ implement planning procedures to develop curricula that achieve optimal student learning and that anticipate and respond to occupational and economic trends.
C_____ implement curriculum design and delivery systems to ensure instructional quality, appropriate depth of learning, and alignment across the district.
_C____ develop and implement collaborative processes for systematically assessing and renewing the curriculum to meet the needs of all students and ensure appropriate scope, sequence, content, and alignment.
_C____ use assessment to measure student learning, diagnose student needs, and determine effectiveness of the curriculum to ensure educational accountability.
__C___ evaluate district curricula and provide direction for improving curricula based on sound, research-based practices.
_C____facilitate the integration of technology into the school district curriculum to enhance learning for all students
C_____ facilitate the effective coordination creative thinking, critical thinking, and problem solving by appropriate school district staff and other individuals involved in curriculum design and delivery.
C_____ facilitate the effective coordination of district and campus curricular and extracurricular programs.
_C____ ensure that staff members have a working knowledge of the accountability system and are monitoring its components to increase student performance.
Competency 6 Area:
The superintendent knows how to advocate, promote, and sustain an instructional program and a district culture that are conducive to student learning and staff professional growth.
The superintendent knows how to:
_S____ apply knowledge of motivational theories and strategies to encourage staff, students, families/caregivers, and the community to strive to achieve the district's vision.
__S___ facilitate the implementation of sound, research-based theories and techniques of classroom management, student discipline, and school safety to ensure a school district environment conducive to learning.
_S____ facilitate the development of a learning organization that encompasses high student engagement and learning with academic rigor through the use of effective planning and lesson design.
_S____ facilitate the ongoing study of current best practice and relevant research and encourage the application of this knowledge to district/school improvement initiatives.
_S____ implement and support student services and activity programs to address developmental, scholastic, social, emotional, cultural, physical, and leadership needs.
C_____ establish a comprehensive school district program of student assessment, interpretation of data, and reporting of state and national data results for improvement of student learning
_C____ apply knowledge of special programs to ensure that students are provided with appropriate resources and effective, flexible instructional programs and services.
_C____ analyze instructional resource needs and deploy instructional resources effectively and equitably to enhance student learning.
_C____ analyze the implications of various organizational factors (e.g., staffing patterns, class scheduling formats, school organizational structures, student discipline practices) for teaching and learning.
S_____ develop and use appropriate change processes to improve student and adult learning.
___C__ ensure responsiveness to diverse sociological, linguistic, cultural, psychological, and other factors that may affect student development and learning and create an environment in which all students will learn.
Competency 7 Area:
The superintendent knows how to implement a staff evaluation and development system and select appropriate models for supervision and staff development to improve the performance of all staff members.
The superintendent knows how to:
_S____ improve teaching and learning by participating in quality relevant professional development activities and studying current professional literature and research.
_S____ develop, implement, and evaluate a comprehensive professional development plan to address identified areas of district, campus, and/or staff need.
_S____ facilitate the application of adult learning principles to all professional development activities, including the use of support and follow-up strategies to facilitate implementation.
_S____ implement strategies to enhance the expertise and skill of staff at the district and campus levels.
_S____ work collaboratively with other district personnel to plan, implement, and evaluate professional growth programs.
S_____ deliver effective presentations and facilitate learning for both small and large groups.
_S____ implement effective strategies for the recruitment, selection, induction, development, evaluation, and promotion of staff.
_S____ develop and implement comprehensive staff evaluation models that include both formative and summative assessment and appraisal strategies.
S_____ assess and support the organizational health and climate by implementing necessary strategies to improve the performance of all staff members.


DOMAIN III—ADMINISTRATIVE LEADERSHIP – COMPETENCIES 8 – 10
Competency 8 Area:
The superintendent knows how to apply principles of effective leadership and management in relation to district budgeting, personnel, resource utilization, financial management, and technology application.
The superintendent knows how to:
C_____ apply procedures for effective budget planning and management.
_C____ work collaboratively with board of trustees and appropriate personnel to develop district budgets.
_I____ facilitate and evaluate effective account auditing and monitoring that complies with legal requirements and local district policy.
I_____ establish district procedures for accurate, effective, ethical purchasing and financial record keeping and reporting.
_C____ acquire, allocate, and manage resources according to district vision and priorities, including obtaining and using funding from various sources.
_C____ use district and staff evaluation data for personnel policy development and decision making.
C_____ apply knowledge associated with personnel management, including requirements related to certifying, recruiting, screening, selecting, evaluating, disciplining, reassigning, and dismissing personnel.
_C____ manage one's own time and the time of others to enhance district operations.
C_____ develop and implement plans for using technology and information systems to enhance efficiency and effectiveness of school district operations.
C_____ apply legal concepts, regulations, and codes as required.
_I____use revenue forecasting and enrollment forecasting to address personnel and budgetary needs accurately.
Competency 9 Area:
The superintendent knows how to apply principles of leadership and management to the district's physical plant and support systems to ensure a safe and effective learning environment.
The superintendent knows how to:
__I___ apply procedures for planning, funding, renovating, and/or constructing school facilities to support the district’s mission and goals.
_C____ implement strategies that enable the district's physical plant, equipment, and support systems to operate safely, efficiently, and effectively.
C_____ apply strategies for ensuring the safety of students and personnel and for addressing emergencies and security concerns.
_C____ develop and implement procedures for emergency planning and for responding to crises.
_C____ apply procedures for ensuring the effective operation and maintenance of district facilities.
_I____ implement evaluate appropriate procedures to ensure efficient, effective district transportation services, food services, health services, and other services.
_C____ apply legal concepts, regulations, and codes as required.
Competency 10 Area:
The superintendent knows how to apply organizational, decision-making, and problem-solving skills to comply with federal and state requirements and facilitate positive change in varied contexts.
The superintendent knows how to:
_S____ implement appropriate leadership skills, techniques, and group process skills to define roles, assign functions, delegate effectively, and determine accountability for goal attainment.
_S____ implement processes for gathering, analyzing, and using data for informed decision making to attain district goals.
_S____ identify, analyze, and resolve problems using appropriate problem-solving techniques and decision-making skills.
S_____ use strategies for working with others, including the board of trustees, to promote collaborative decision making and problem solving, facilitate team building, and develop consensus.
_S____ encourage and facilitate positive change, enlist support for change, and overcome obstacles to change in varied educational contexts.
__C___ analyze and use political influences to benefit the educational organization.


Wednesday, December 14, 2011

EDLD 5342 Week 5 Part 1-3

Part 1
Educators, including the Superintendent must be examples of ethical behavior in everything they do. This includes the development of programs that are good for students and their total development, the ethical behavior in the area of personnel, and ethical stewardship of district finances.
Example 1: Standard 1.3 states that “The educators shall not submit fraudulent request for reimbursement, expenses, or pay.” A somewhat tricky example of a violation would be a situation in which a large group of administrators and educators from a district registered for and traveled to a national educators conference. Registration fees and hotel costs were handled up front. At the conference a sizeable number of the attendees never attended a single session at the conference, enjoyed the tourist sites, etc. yet turned in records for reimbursement for their time at the conference. This behavior violates that standard, in spirit at the very least. Consequence:  The educators, if caught, could face written reprimand or other discipline based on the severity of the incidents. Prevention: Put procedures in place in the district for providing proof of conference and session attendance throughout the chosen conferences.
Example 2: Standard 1.2 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”. I am aware of two incidents that are examples of violating this standard. One is when a principal was apparently in the habit of accepting checks from entities like the school photographer or book fair company, on behalf of the school, but instead of allowing the campus secretary to deposit and account for the money, he would take them to the bank and “cash them”, never making the deposit. A similar incident happened involving another school activity account where money was taken in by the school in connection with certain projects like the school yearbook, but not accounted for properly and cash came up missing or checks were not deposited, but instead cashed. In both cases the principals were disciplined or removed from their position and procedures were tightened for collection and deposition of money across all campuses in the district. Consequences: The principal, or other district personnel, who violate this standard could be investigated, put on leave, or terminated, as was the case in the above example. Prevention: Establishment of procedures that demand daily deposit of funds, limited access to checks and cash by a limited number of personnel, and improving accounting procedures.
Example 3: 1.1 and 1.7 state that the “educator shall not intentionally , knowingly ,or recklessly engage in deceptive practices regarding official policies of the school, district,
etc.” and “the educator shall comply with state regs, written policies, and other state and federal laws. One example of a violation of this kind would be when a district employee uses a district credit card to buy personal items. As was the case several years ago with a Dallas ISD superintendent who bought personal furniture, it is a violation of district policy, the law, and ethics. Consequences: Investigation, termination, destruction of ones career are all possibilities. Prevention: Put in place stringent procedures for use of credit cards or eliminate them entirely.

Example 4: Standard 2.3 states that 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 would be when a superintendent does not follow the procedure for job postings and hires the “chosen one” that was “predetermined”, without following procedures for posting, interviewing candidates, etc. Consequence: This could result in grievances being filed, loss of trust within the district, and in possibly not getting the best candidate. Prevention: Separate, clearly define roles of each office and allow the HR department or applicable division to follow procedures for posting and hiring.

Example 5: 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 this would be when a superior tells a principal to hire a certain person for a position and promises they will be considered for a future promotion in return. Consequence:  Not hiring the best, losing trust in the organization and building a poor climate, grievances or complaints being filed. Prevention: Follow approved, written procedures for all hiring.

Reflection: The superintendent is responsible for the care of an entire district, for posterity. They must live with the decisions they make for kids, staff, and the financial health of the district. They must live with what they pass down to the future. Ethical leadership is essential


Part 2-
Competency 8 Area:
The superintendent knows how to apply principles of effective leadership and management in relation to district budgeting, personnel, resource utilization, financial management, and technology application.
The superintendent knows how to:
__C___ apply procedures for effective budget planning and management.
__C___ work collaboratively with board of trustees and appropriate personnel to develop district budgets.
__C___ facilitate and evaluate effective account auditing and monitoring that complies with legal requirements and local district policy.
__C___ establish district procedures for accurate, effective, ethical purchasing and financial record keeping and reporting.
__C___ acquire, allocate, and manage resources according to district vision and priorities, including obtaining and using funding from various sources.
__C___ use district and staff evaluation data for personnel policy development and decision making.
__S___ apply knowledge associated with personnel management, including requirements related to certifying, recruiting, screening, selecting, evaluating, disciplining, reassigning, and dismissing personnel.
_ C___ manage one's own time and the time of others to enhance district operations.
__C___ develop and implement plans for using technology and information systems to enhance efficiency and effectiveness of school district operations.
__C___   apply legal concepts, regulations, and codes as required.
_  C___  use revenue forecasting and enrollment forecasting to address personnel and budgetary needs accurately.

Self Assessment Reflection:  In no way, form, or fashion have I even begun to understand every detail I need to know about school finance. This class has been difficult because it lies in my area of weakness. I am an instructional leader, a professional development expert, and an inspirational servant leader. Examining the details of finance, summary of finance reports, etc. has had my head swimming. However, I have learned the basics. I am competent in every area and even more convinced that you must know a bit about everything, but can never know as much as you need to know. I am further convinced that you must hire those who compliment you. I rate the area of recruiting, screening, disciplining, evaluating personnel, etc. as a strength because I have been successful in raising expectations and holding people accountable on my campuses and can apply that to the next job.  I can not rate myself as anything more than competent in any other area, but feel I have grown. I feel I am strongest in the areas of collaboration and managing time.



Part 3
Final Reflection from EDLD 5342- As this class draws to a close, I am left with the understanding that you must surround yourself with people who complement your strengths and weaknesses. You must be able to trust those around you and hold them accountable for excellence. Finance will be the biggest area in which I have to use that philosophy. I found the lectures, videos, and transcripts to be informative, as always and particularly enjoyed hearing about the Economy of Scale and Differentiated Staffing. I may have been using different terms for them, but made an immediate connection in how I use paraprofessionals to organize and effective intervention system on my campus, one that has drawn much attention from visitors and much success.  I honestly found it difficult and tedious to search for numbers and figures on the various reports that we had to analyze but it did give me insight into the scope of the finance issue. It was interesting to learn about the sources of revenue, WADA, and levels of expenditures in districts and how they compare. I learned that we have a very inequitable system that needs to be fixed and am left wondering if anyone has courage in this country anymore to really fix our problems. I am left wondering if politics will always cripple us and actually feel somewhat hopeless on many levels in relation to the issue of whether or not we will ever solve our problems. Finally, I attempted to learn how to work with a wiki group that is very far away from me. At first, I did not understand how in the world you could have people who are so far away from each other and in online classes truly collaborate as a group. Dealing with everyone’s personal and business schedules, and with the complexity of some of the assignments left me frustrated in the early weeks. However, once I got the hang of it, I did enjoy and come to value members of my group.

Saturday, December 10, 2011

EDLD 5342 Week 4


Week 4 Part 1 - FIRST
The purpose of the financial accountability rating system of Texas or FIRST is to ensure that school districts are held accountable for the quality of their financial management practices. According to Chapter 109, Commissioner's Rules Concerning Financial Accountability, “The system is designed to encourage Texas public schools to manage their financial resources better in order to provide the maximum allocation possible for direct instructional purposes”. The system consists of five ratings ranging from Superior Achievement to Suspended- Data Quality. Overall, there are six “Critical” indicators on FIRST. However, in our opinion the three most important components are: Was there an unqualified opinion in the annual financial report, did the annual financial report not disclose any instances of material weaknesses in internal controls and finally, the examination of the general fund account. The first important component of FIRST that a Superintendent should be concerned with is whether or not there is an unqualified opinion in the annual financial report. While examining this area it tells a Superintendent if the district had any problem areas in the district’s financial statements. This would be a red flag that should be reviewed.The next critical area of FIRST is whether the annual financial report disclosed any instances of material weaknesses in internal controls? This lets the reader know if there are possible problems with the financial system that is in place at the district.  If there are weaknesses in internal controls there may be problems in the future. The last final important component in our opinion is examining the general fund account. The total fund balance minus the reserved fund balance in the general fund must be greater than zero.  This is extremely important because if the fund balance is zero then a district will have no cash to meet its liabilities or payroll obligations. The FIRST should be an important rating to a Superintendent. All districts should be managing their financial resources to provide the maximum allocation possible for direct instructional purposes and this rating system is used to help districts achieve improved performance in the management of their financial resources.
Reflection: I am pleased to work for a district with excellent FIRST ratings and a healthy fund balance. In talking with my superintendent, it is apparent that he takes the fiscal health of the district to be of the utmost importance….now and in the future.


Part 2

While comparing the two district snapshots this week the concept of economy of scale becomes evident. Economy of scale is  explained by thinking about bulk purchasing, as you buy more the cost per unit may go down. As a district becomes larger it can actually reduce infrastructure costs per student and in turn results in more instructional program revenue per student. It also allows for these efficiency savings to improve teacher salaries. Both districts had similar Total Revenue per pupil (a bit over $10,000) and Total Operational Expenditures per pupil. However, the average teacher salary in District 2 is much higher than District 1. One explanation to the differences in teacher salaries is economy of scale.
     Total Revenue per pupil in each district the totals are very similar. District 1 total revenue is slightly higher than District 2 at $10,529, while District 2 is at $10,316. Also, the Total Operational Expenditures per pupil are similar. District 2’s Total Operational Expenditures per pupil is only $297 more than District 1. Average teacher salary is much different in the two districts. District 2’s average teacher salary is $50,307 while District 1’s average salary is only $39,771. One explanation to the differences in the average teacher salary is economy of scale. District 2 is much more populous with over 32,000 students and 45 campuses. District 1, however, has less than 900 students over 3 campuses. Being a larger district gives District 1 an economy of scale advantage over the smaller district. Being a larger district allows cost of other expenditures to decreases making more funds available to provide a higher base salary and salary increases.


Part 3 Differentiated Staffing
         As stated in the lecture, differentiated staffing is a concept that proposes specialized use of personnel. It is similar to how the medical profession separates duties. Meeks (2011) noted that there was a rise in the interest of differentiated staffing in the 1960s to increase the cost-effectiveness of faculty dollars. The idea was a tiered-labor model ranging from educational aides to expert teachers. I have used this at both campuses I have led. I was able to hire aides to help with intervention time, save funds, and help teachers. The division of labor is accomplished with teacher’s aides,  Teacher’s aides at my school help with instruction and in smaller ways with classroom management, logistics. Each grade level/subject area has intervention time and gets 5 people who come to their level/subject area for an hour each day, then rotate. The teaching team is the expert in the curriculum, coordinates lesson planning, and assigns teaching roles. Overall, the number of staff members required for a certain number of students would is less. In addition, the number of regular certified teachers would be less. However, the number  aides increases. This  results in a smaller budget for staff salaries and benefits. The division of labor  improves job satisfaction of all staff members. They feel they are getting more done and we are seeing the results.

Part 4
Mansfield ISD appears to be in good shape, in spite of the recent legislative session. The district’s total expenditures are listed at $226,376,155. Payroll for all personnel totals $194,826.314. This is broken down in the following ways: Instruction $124 million, Instructional Administration $2,095,021, School Administration $13,840,169.  Other departments and salaries make up the remainder of the $194 million in expenditures. The average teacher salary in the district is $53,100. 
Providing an across the board pay raise of 5% in the district would result in an increase of $9,700,000 being added to the budget. In this current economic climate, an across the board raise of that magnitude would result in having to make choices to cut programs and positions. Currently our district is working on ways to deal with the loss of 13 million in revenue from the state this year and an additional 13 million next year. MISD was able to keep from laying off staff by moving people around in the district to fill openings and handle the cuts through attrition. In addition, we are moving to an 8 period day from intermediate school through high school. This allows the district to save teacher jobs and programs for kids. If we did not do this and kept the current 90 minute block schedule the district would have to pull ten million a year from the fund balance to cover the costs. Of course, pay raises are good for employees and provide a morale boost, as well as much needed support as the cost of living rises. However, a 5 percent raise would not be prudent at this time.
This assignment gave me some perspective. Who wouldn’t like a raise? We all would, but looking at the enormous impact of a raise for staff helped me to see the big picture of how that action would effect the entire budget.

Part 5
The Audit Financial Report is prepared to give the district and trustees an accurate picture of the financial condition of the district. The district has a schedule for rebidding specific types of professional services. Auditing services are not bid like products but are rather selected based on their qualifications. The district will issue a document called an RFQ (Request for Qualifications) for auditing services. The auditors will answer questions the district provides which include an estimate for external audit services. External auditors are not allowed to bid their fees.It can only be an estimate. These agreements typically span for more than one year or are obligated each year with an engagement letter. Our audit was conducted by Deloitte and Touche. In the report they describe the importance of the district’s integrity of procedures and that the audit is only as accurate as the district is honest. They conducted the audit “in accordance with auditing standards generally accepted in the United States of America”. The audit examined financial statements and found them to be free of material misstatement. They examined the internal and external controls over reporting. It also examined evidence supporting the amounts and disclosures in financial statements, examining all major funds, sources of funding, and expenditures. The audit report contains all the financial statements , a summary of the district’s assets and liabilities, a description of the district. I was able to read a bit about the recent years In Mansfield ISD and the increasing tax base associated with its growth. The audit opinion letters showed the district to be compliant with the law and regulations and in good shape financially, with a fund balance of 87 million dollars at the time of the report. Results are communicated to the board of trustees and district in the audit report and two audit opinion letters. I enjoyed working with Ms. Bowman on this assignment. She is a CFO in our district and was able to spend time discussing this with me. I found the report she gave me to be daunting and a little difficult to understand, but I did at least understand the gist of the report, that the district is compliant with the law and has appropriate procedures in place as well as healthy growth and a healthy fund balance.


 

Friday, December 2, 2011

EDLD5342 Week3 Part4

Mansfield ISD has a current M and O tax rate of $1.04 and total collections of $95,654,811.  This comes from the local property tax rate and is based on a tax base of over $9 billion.  The I and S tax rate collections total $41 million. Our revenue at the compressed rate is $5078 per WADA. The total cost of Tier 1 is $175, 339,987.
Allotments include: $15 million for special education, $10 million for CATE, $912K for GT, $12 million in Comp Ed., $1.5 million for Bilingual Ed., $2.2 million for transportation, $2.5 million for the high school allotment.
The local fund assignment is over $85 million and the state’s share of Tier 1 is over $90 million. Mansfield is not a recapture district. It appears that federal funds contribute over $3 million.
$139 million is allocated to directly to instruction. Funds seem to be adequately allocated to instruction and related services. It appears there is a direct correlation between the funds allocated from local, state, and federal sources into instructional programs that benefit children.
Mansfield ISD lost 13 million this legislative session, but was able to do so without laying off any employees in good standing on their campuses. Instead they moved staff from campus to campus as necessary. In an effort to save more money, the district is moving to an eight period day at the secondary level, moving away from the block schedule. 


MISD is in great financial shape and has a healthy $85 million fund balance.

Voters recently approved a bond election whose focus was “Equality”. 4 new campuses will be built to replace aging campuses and equip them with the latest….things that have become standard on buildings constructed in the last several years. The bond election will also make upgrades to facilities, technology, and security available across the district.

Thursday, December 1, 2011

EDLD 5342 Week 3 part 6

Compensatory Education funding for the poorer district runs $3.8 million while the wealthier district is receiving  $633K. The intent of this funding is to serve the needs of the children with the most needs. This does enable the poorer district to provide additional services to those children. However, when you look at the revenue per WADA of each, you discover that the wealthy district is at $7206 vs. the poor district’s $5044.  The difference allows the rich district to come out on top and hire more personnel or provide additional programs and services.

EDLD 5342 Week 3 Part 5

DPV-
Property poor district- $145,968,635
Property wealthy district- $2,916,187,709

I and S
Poor- $94, 871
Rich-  $8,836,256

Chapter 46 (EDA)
Poor- $572,716
Rich- 0

Total Available for Facilities-
Poor- $667, 587
Rich- $8,836,256

The poorer district has a much lower tax base than the wealthy district. They have less in the I and S, and less available for facilties. They may receive 500K in assistance for debt reduction, but one can conclude that the wealthier district probably has new, up to date facilities while the poorer one struggles to just maintain their current buildings. Once again, no equity.