Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the School Budget Audit topic
No spam. Unsubscribe anytime.
Farmington school leaders warn audit timing and Special Education billing complicate year‑end outlook
Summary
SAU Superintendent Giselle Pomeroy and Finance Coordinator Stephanie Ham told the Budget Committee that Special Education encumbrances, delayed billing and a pending auditor schedule make the district's year‑end reconciliations and fund‑balance picture uncertain.
Farmington — Superintendent Giselle Pomeroy and SAU Finance Coordinator Stephanie Ham told the Budget Committee on May 26 that the school district is watching encumbrances, special‑education billing and audit timing as it approaches fiscal year end.
Ham said April is traditionally high for payments because invoices and encumbrances post unevenly: “Special Ed is the hardest part of their encumbrances,” she said, noting that invoices for out‑of‑district and contracted services can arrive late and affect the apparent month‑to‑month results. She said staff will wait until the end of June to begin releasing encumbrances when invoices are received and reconciled.
On audits, Pomeroy said auditors had been scheduled to deliver a balance‑sheet audit for June 30, 2024 and that a full audit for 2024–25 was expected to start shortly. She told the committee that prior staff turnover slowed work and that auditors would be on site in early June to advance the files.
Committee members pressed the SAU on several specific items. Chairman Tim Brown pointed to what he described as large month‑to‑month increases in payroll and retirement lines at individual schools and asked whether payroll timing (for example, a three‑pay month), stipends, or misposted encumbrances explained the jumps. Ham said she would review payroll schedules and line‑item postings and Pomeroy said the SAU is focused on reconciliations and improved processes to capture billable services correctly in the year they occur.
Food service was another material issue. Ham said outstanding March and April invoices meant food service could show an operating loss of roughly $112,000 once all bills are paid; the town subsidy was budgeted at $56,564 and the vendor contract guarantees a $60,000 loss share.
Mary Barron, a Budget Committee member, reminded the panel that the Budget Committee in Farmington operates under RSA 32:14 and carries statutory responsibilities beyond a purely advisory role.
What’s next: The committee asked SAU staff to provide reconciled June 30 balances for recent years and to report back on payroll‑line reconciliations, Special Education billing capture, and specific transportation and vehicle‑repair line items that staff said they would check.
