BERNE — The Berne-Knox-Westerlo School District passed its annual audit with flying colors.
"Everything is according to general accounting principals," said Neil La Mere, of the district’s auditing firm, Washburn Ellingwood Sheeler Thaisz & Pinsley. "I can tell you your business office does a super job."

At a school board meeting last Monday, the auditor said, besides BKW, he is responsible for auditing 17 other school districts.
"BKW is doing as well as anyone," he said.
In the audit report given to the school board and district administrators, the firm wrote, "We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses."
The report does note a few "immaterial matters," all having to do with extracurricular activities.

Based on a review of receipts, clubs are not properly preparing profit or loss statements for fund-raisers, the report says, or proper inventory tabulation forms for fund-raisers involving product sales. The report recommends that clubs be required to do those things.

The report also recommends shutting down inactive clubs, if it is found that the clubs will continue to be inactive. The report found three inactive clubs: the elementary music club, the foreign-language club, and the bowling club.

Two clubs, bowling and the Athletic Association, have negative balances, which the report recommends eliminating. It also recommends that the district review all its clubs to verify that they meet the regulations of the State Education Department.
"If the activity does not meet SED regulations, it must immediately comply with regulations or be removed from the Extraclassroom Activity Funds," the report says.

At last Monday’s meeting, board member Maureen Sikule asked La Mere if he thought it was a problem that the school’s deputy treasurer is also the superintendent, Steven Schrade. Sikule had brought this issue up at a previous board meeting.
"There are enough controls from an internal control standpoint that it’s not a problem," La Mere said, noting that, in small school districts, officers are often forced to serve different functions.

Other business

In other business at the Oct. 3 meeting, the Berne-Knox-Westerlo Board of Education:

—Heard a report from Business Administrator Gregory Diefenbach on the rising price of gas.

The district budgeted $2 per gallon for this school year, Diefenbach said, but paid $2.49 per gallon in September.
At this rate, he said, "We’ll run out of money for gasoline in May."

Deifenbach said he would keep the board informed of the situation;

—Discussed the makeup of the facilities’ planning committee. The committee will be responsible for investigating the long-range facility needs of the district.

The board decided it should consist of 10 people, including staff, teachers, board members, community members, and a student or two.
Sikule recommended seeking out committee members who "are knowledgeable about facility-related issues";

—Tentatively approved a spring-training trip to Florida for the baseball team. The team requested permission to take the trip during spring break of 2008.

Baseball coach Jeff Teats said no more than 15 players, the varsity squad, would take the trip. Each player would be guaranteed to play in the spring-training games, he said.

Board members asked about players who cannot afford the trip.
"My only concern is everybody gets to go," said board member Edward Ackroyd.

Teats said that, by starting fund-raising early, it would ensure there would be enough to pay for players from lower-income families.
"I think we could find a way to do it," he said. "I think we have enough positive around here."

The board asked that, before fund-raising begins, Teats have parents of players sign a statement acknowledging that they understand money spent toward the trip is not refundable if their children become ineligible for disciplinary reasons.

Teats said he has talked to some travel agents, but was told it is too soon to predict what the trip will cost; and

—Recognized Diefenbach for being selected for the board of the Municipal Bond Investors Association.