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Business office reports on KMHS radio fund, check register, special-education cash process and enrollment reconciliation
Summary
The district business office updated the board on KMHS radio station finances and plans for a dedicated fund, the use of a $200 special-education cash box for community-based student activities, and efforts to fix double-counting in enrollment reports.
The Coos Bay School District business office briefed the board on Oct. 13 about several financial and operational topics, including the KMHS radio station's fund, a $200 special-education cash box, check-register items and anomalies in the district's enrollment counts.
KMHS radio station: Business staff said the district is moving KMHS from a student-body account to a separate fund to make its revenues and expenditures easier to track. Station activity began July 1 with a balance of $24,380; revenue and ad sales have declined in recent years and the district said it is hiring a station manager to run sponsorship and advertising (a contract was out and staff expected a November start). The board was told the radio fund has incurred equipment replacement and encumbrances and that quarterly financial presentations will be made to the board and the radio advisory group.
Special-education cash process and check register: The check register included a $200 cash check to establish a locked cash box to support community-based activities and field trips for students in the district's life-skills/ISE program. Staff said the cash will be stored in a locked box with the ISC coordinator and reconciled with deposit documentation; the business manager flagged the unusual practice of writing a cash check and said she would inform the board when similar checks are issued.
Enrollment counts and double-counting: Staff explained that some students were double-counted in the student information system (Synergy) because students enrolled at Marshfield High School were also taking online classes (the district's online program), inflating the online count by 111 students in the most recent sheet. Staff said they are working to correct formulas and produce an accurate breakdown of fully online students versus hybrid students.
Estimated ending fund balance: The business manager provided an estimated ending fund balance for the prior fiscal year and noted a variance in the special-revenue fund due to community-schools foundation timing and other receipts. Staff said they are building a forecasting model in Forecast5 and will exclude one-time retroactive September payroll costs from forecasts.
Why it matters: The financial updates affect transparency for the board and public oversight for the radio fund, special-education activities and enrollment-based budget assumptions.
