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Kyrene presents detailed budget process, audits and high classroom-spending ratio to board
Summary
Director of finance Brian Lockery briefed the Kyrene Governing Board on Feb. 25 about the district—s year-round budget process, financial controls, independent audits and awards; he highlighted the district—s long record of high classroom spending and top bond ratings.
At the Feb. 25 Kyrene Governing Board meeting, Director of Finance Brian Lockery presented the district—s budget process, internal financial controls and external oversight mechanisms, describing a year-round approach to budgeting and multiple independent audits that together aim to ensure fiscal transparency.
Lockery reviewed district policy references (including district policy 3101c on budgeting), the district—s use of 0-based budgeting, rolling five- and ten-year capital plans, and an annual capital master plan and facility-utilization analyses…
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