Polk County Education
12A Polk County Itemizer-Observer • January 17, 2018
Central audit
reveals needed
improvements
By Emily Mentzer
The Itemizer-Observer
EMILY MENTZER/Itemizer-Observer
Independence Elementary School principal Sharman Ensminger translates qualities desired in the next leader.
What do you want in a principal
Community members contribute to vision for new leader at CHS
By Emily Mentzer
The Itemizer-Observer
INDEPENDENCE — The
search is on for a new prin-
c i p a l a t C e n t r a l Hi g h
School. About 40 people
gathered in the cafeteria at
CHS on Jan. 9 to add their
ideas to what would make a
great leader.
Bilingual, part of the com-
munity, and diplomat were
just a few of the ideas con-
tributed by community
members to the growing list
of desired qualities.
The position was posted
on the Central School Dis-
trict’s website and other
media outlets on Monday.
Superintendent Jennifer Ku-
bista said it will remain open
“until filled.”
Kubista said she had al-
ready led information-gath-
ering sessions with high
school staff.
EMILY MENTZER/Itemizer-Observer
Top of people’s wish list for a principal were part of the
community and bilingual.
“We want a quality in-
structional leader, with good
management, but even in
those, do you want them
walking down the hallways
and knowing all the kids,”
Kubista said. “We want
someone who understands
how we use data and how
we drive that to support kids
academically, socially and
emotionally.”
She said she and the Cen-
tral school board hope to
close the position on Feb. 5,
but will base it on the appli-
cants received.
If all goes as planned, the
initial interviews will be the
week of Feb. 12, with final
interviews the week of Feb.
19, Kubista said.
Along the way, commit-
tees consisting of communi-
ty members, Central staff
and teachers will help with
the hiring process.
The community may get
involved in the process by
e m a i l i n g i n f o @ c e n t ra l .
k12.or.us, or calling the dis-
trict office at 503-606-2201.
INDEPENDENCE — The Central School District board
of directors learned the district has a few things to work
on when it comes to its finances, but Business Manager
Cec Koontz said most of them have already been ad-
dressed.
The audit was presented at the Jan. 8 board meeting.
The findings of Boldt Carlisle and Smith, certified pub-
lic accountants who conducted the district’s annual audit,
found that the district missed the mark in 2017 by not
publishing a notice of the budget committee meeting at
least twice five to 30 days before the scheduled budget
committee meeting, as required by ORS 294.401.
Koontz said this was caused by changes in staffing, and
it has been fixed, so shouldn’t happen again.
Another finding showed the district spent $49,812 more
than it had budgeted in the general instruction fund, pro-
hibited by ORS 294.435. The district had issued a supple-
mental budget for that money, but the representative
from Boldt Carlisle and Smith said supplemental budgets
are for unexpected revenue, not meant for miscalcula-
tions.
Koontz said the district cash basis of accounting means
that sometimes large expenses may be budgeted in one
year, ordered in June of that year, and not billed and paid
until the following fiscal year.
“In the past, the district adjusted for that in the follow-
ing fiscal year budget,” Koontz said in her audit com-
ments corrective action plan. “During the course of this
audit, that practice was deemed to be not in compliance,
and the budget adjustment was disallowed, creating the
variance.”
She said the district has changed practices to make sure
the excess expenditure does not happen again.
Other things the district is working on to comply with
the recommendations of the audit include adding a third
person to review eligibility of students on free or reduced
meals; and trying to further segregate duties in the payroll
department.
Superintendent Jennifer Kubista said she was not con-
cerned by the findings, noting the changes in personnel in
the district office making a learning curve. She said she
would be more worried if the accountants had found
nothing wrong with their books.
Koontz said the process was educational, and she
viewed the information as a way to improve the processes
used by the district.
To v i e w t h e a u d i t o r b u d g e t d o c u m e n t :
central.k12.or.us.
Please read, then recycle
this newspaper.