Saturday, April 23, 2011

2009 Community School Audit STILL not finished!


Countless inches of computer screen have been wasted here (and even in the CCT) talking about the fact the School Committee has still not finalized the 2009 audit of the Sandwich Community School.  This document seems to be following prior Management Letters from the Town's public accounting firm down the path to oblivion.

We are talking about real dollars in an environment of extremely tight budgets.  And, given the fact that any change in policy related to the current pool access procedures will likely have a material impact on the Pool's operating revenue, it is time for an independent outside party to finally resolve the issue.  


What does the pool cost to operate, and who is going to pay for it?

Forget the hysteria about the ability of strange naked adults to mix with the kids.  Forget the arguments by angry Seniors from other Towns demanding their rights to swim in a pool built and operated with Sandwich tax dollars.  Even forget the small-minded, vindictive, petty political bullshit that seems to swirl around every school-related issue.

What does the pool cost to operate and who is going to pay for it? 

Hopefully, the Massachusetts Office of the Inspector General will be willing to review this situation.  And, hopefully, the next School Committee will take its obligation to represent ALL of the Sandwich taxpayers  seriously.

----------------------------------------------------------------------------------

 March 8 , 2011


Mr. Gregory W. Sullivan, Inspector General
Commonwealth of Massachusetts
John W. McCormack State Office Building
One Ashburton Place, Room 1311
Boston, MA 02108


Email: MA_OIG@maoig.net


Re: Sandwich Community School

Dear Mr. Sullivan:

We are former members of the Sandwich School Committee , but we are submitting this inquiry only as individuals and as concerned taxpayers of the Town of Sandwich . 

Attached please find a draft copy of the most recent audit report of the Sandwich Community School which was completed by the accounting firm of Sullivan, Rogers and Company LLC for the year ended June 30, 2009. This audit was requested by the prior School Committee in February of 2010. 


A final audit report has never been issued because the current School Committee has never responded to the issues raised in both the audit report, and the accompanying Management letter. 

Also attached is a partial management letter issued by Thevenin, Lynch and Bienvenue LLC, the auditing firm engaged by Town of Sandwich, which outline similar concerns for the year ended June 30, 2006. Not attached is a draft AUP report issued by Thevenin for the year ended June 30, 2008. This report was never finalized because neither Bob Simmons, as School Committee Chairman at that time, nor the Superintendent of Schools, were willing to sign a General Representation Letter certifying the adequacy of internal control procedures for that period of time. 

The basic issue under contention is the potential diversion of local property tax dollars from the operation of the public K-12 school district to the operation of the local Community School program. More specifically, issues have arisen over the potential under-allocation of building operating costs to the Community School programs as well as the past allocation of revenue from School Facilities Rental fees to Community School operations, rather than K-12 building operations, as required by law. 

We represent many concerned Sandwich Taxpayers, none of whom want to see the Community School programs curtailed , but many of whom believe that Community School operations continue to be at least partially funded with K-12 school budget operating moneys in violation of Massachusetts law. While all of us believe in the importance of the community school philosophy, we do not support the use of scarce educational budget dollars to support such a program. 

We are requesting the involvement of your office to ensure that the audit report is finalized and that any required corrective actions, including appropriate policies, procedures and safeguards are implemented to ensure that all Community School operating costs and revenue are properly classified and reported and to ensure that no tax dollars budgeted for K-12 school district operations are being used either directly or indirectly to support Community School programs. 


Thank you very much for your consideration in this matter. 


Sincerely,

Robert F. Simmons, Jr. , Former Chairman, Sandwich School Committee, 2009-2010
Robert Guerin, Former Chairman, Sandwich School Committee, 2008-2009
Aleta Barton, Former Member of the Sandwich School Committee
Patricia Lubold, Former Member of the Sandwich School Committee