I am certainly not questioning the value of the Community School. I would, however, like to see some assurances that program revenues are sufficient to cover the related costs. Given the serious budget issues the entire Town faces, it would be grossly unfair to expect dollars from the K-12 education budget be diverted to teach water aerobics, or Ukranian Clog Dancing.
Specific items:
1) Complete the 2009 Audit report ASAP and publicly discuss and implement management suggestions, as appropriate.
2) Implement a cost study to properly allocate costs between the School District & the Community School and then between the various programs offered by the CS (This could be done with internal staff). Again -- the objective is to match related income and expense items.
3) Begin following Generally Accepted Accounting Principles (GAAP) to allow more accurate/relevant internal reporting.
4) Establish internal procedures that ensure no program will be offered UNLESS its projected revenue covers both the direct costs of providing the course and an appropriate share of the general overhead costs of operating the Community School.
5) Undertake a cost study of the existing Community School office with the intent of potentially reducing costs by increasing consolidation with the School District's Business Office.
Again ... I'm not suggesting that the Community School be closed. I am suggesting that it be carefully reviewed and that all involved reach an understanding that while the purpose of the Community School is to provide life long learning opportunities -- those opportunities must be paid for by those involved -- not the K-12 students and their parents.
3 comments:
Sure .....right after the voters turn down the shining of a couple of sneakers (debt exclusion). The golf course, Golden Triangle, Agilent property (amognst others) have RAISED taxes not lowered them as we were told. The CS can be added to the list.
Full Cost Accounting: "In general, the term "full cost accounting" refers to the process of collecting and presenting infomration to decisionmakers on the trade-offs inherent to each proposed alternative. The process can be especially important for government agencies that represent a variety of interest when deciding how to allocate public funds and/or natural resources." Decisons need to be driven, as pointed out above, by all the relavent data.
In the case of the Community School's relationship to the School District, the School buildings, and the town there may be trade offs that need to be accounted for and taken into consideration. Where the whole town is concerned, "that's the way it's always been and that's the way it's always going to be" needs to go out the window. We need to build a better mousetrap for the sake of the taxpayer and the town. Otherwise a service or function will go till it can't go any more and that will be that. Clearly we can work toward sustaining the services and infrastructure we need to progress and flourish.
Bobby how about teaching a few hunting and fishing courses. That may have more appeal then Ukranian clog dancing. At least that way when every one runs out of money they can turn back to the land for survival.
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