MERCER COUNTY BOARD OF EDUCATION

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					         MERCER COUNTY BOARD OF EDUCATION
                                          Regular Meeting

                                               April 21, 2011
                                                 5:30 p.m.

                             To be held at: Mercer Co. Sr. High School Auditorium,
                                   1124 Moberly Rd, Harrodsburg, KY 40330
                                                                                                           Page
11.222 Call to Order – Roll Call                                            Jim Stinnett                   1
11.223 Approval of Agenda                                                   Jim Stinnett                   1
11.224 Recognitions                                                         Becky Holt                     2
11.225 Students Reading Poems from “Poetry Out Loud”                        MCSH Students                  2.1
11.226 Presentation on Gifted/Talented Programs KYA and KUNA                Betsy Fleischer                2.2
11.227 Reports
       a.       Superintendent Report                                       Chuck Hamilton                 3
       b.       Finance Officer’s Report                                    Ruth Ann Cocanougher           4
       c.       Attendance Report                                           Betty Sims                     5
11.228 Public Participation                                                                                6
                If you wish to speak on an item not listed on the agenda,
                you will be recognized at this time.

11.229 Consent Agenda Items:                                                Jim Stinnett                   7
       7a.    Approve Minutes: 3/17/11, 3/18/11, 3/28/11 & 4/11/11          Jim Stinnett                   7a
       7b.    Approve Invoices                                              Jim Stinnett                   7b
       7c.    Approve Second Reading of Direct Deposit Policy               Jim Stinnett                   7c
       7d.    Approve MCIS Fund Raiser                                      Jim Stinnett                   7d
       7e.    Approve Alternate Transportation – FCCLA                      Jim Stinnett                   7e
       7f.    Approve Facilities Request – MCIS Auditorium-Yeast            Jim Stinnett                   7f
       7g.    Approve Shortened School Day for KMS Student                  Jim Stinnett                   7g

11.230 Personnel Notification                                               Mr. Hamilton                   8
11.231 Audit Contract for 2011-12                                           Ms. Cocanougher                9
11.232 BG4-#10-117 MCES/9TH Grade Renovations                               Ms. Cocanougher                9.1
11.233 Review of SBDM Budgets                                               Hamilton/Cocanougher           9.2
11.234 Walk of Fame                                                         Paul Rains                     10
11.235 Commercial Advertising on Athletic Fields & Advertising Policy       Jaziel Guerra                  11
11.236 Approve Leave of Absence for 11-12                                   Mr. Hamilton                   12
11.237 Approve Items to Balance 2011-12 Budget                              Mr. Hamilton                   13
11.238 Enter Executive Session –Pursuant to KRS61.810(c)                    Jim Stinnett                   14
                - to Discuss Proposed/Pending Litigation
11.239 Exit Executive Session                                               Jim Stinnett                   14
11.240 Adjournment                                                          Jim Stinnett                   15
       SBDM Minutes
       End of Month School Reports


*Pursuant to Board Policy 01.421, persons wishing to address the Board must first be recognized by the
chairperson, and stand behind the podium. An individual or group granted the privilege of being heard must give
his/her name, address, and reason for speaking. The chairperson may rule on the relevance of the topic to the
Board’s Agenda and set the time limit to 5 minutes. The Board will only act on/respond to items on the published
agenda. If you wish to have an item placed on the agenda, you must first meet with the Superintendent.

4-21-11 REGULAR BOARD MEETING AGENDA
                                   STAFF NOTE
                                                             PRESENTER: Mr. Stinnett

SUBJECT:           CALL TO ORDER
                   ROLL CALL


____Jim Stinnett (Chair)                      ____Ron Betsher
____Pattie Burke (Vice-Chair)                 ____Billy Montgomery
                                              ____Larry Yeager




                                   STAFF NOTE

SUBJECT:    APPROVAL OF AGENDA


INTRODUCTION:            The agenda is being presented for approval. Any changes are to be
                         made at this time.

SUPERINTENDENT’S RECOMMENDATION:                      I recommend approval of the agenda as
presented.




On a motion by _____________________, second by ____________________, approved agenda
as presented.

VOTE: YES _____ NO _____



                                       1
                                        INFORMATION ITEM
                                                                       PRESENTER:          Becky Holt

SUBJECT:       RECOGNITIONS
INTRODUCTION: The following will be recognized by the Board of Education for their
              achievements.
  1. TITAN PROUD – No Exceptions - A student from each school (Mercer Elementary, Harlow
     Early Learning Center, Mercer Co. Intermediate School, King Middle School, 9th Grade
     Academy and Mercer County Senior High School) will be recognized each month at the board
     of education meetings for their efforts in the classroom, leadership skills and attitude. The
     student award recipient must meet the following guidelines:
     GUIDELINES
             Perfect attendance during the month student(s) are being observed.
             Completed all homework assignments and tests.
             Passing grade.
             No discipline issues.
             Student demonstrates good leadership skills.
          Student exhibits a winning attitude and spirit toward learning and peers.

          a) MERCER ELEMENTARY SCHOOL – Dawson Hartman, 2nd grade
          b) HARLOW EARLY LEARNING CENTER - Madison Medley, Preschool
          c) MERCER CO. INTERMEDIATE SCHOOL – Brenna Russell, 5th grade
          d) KING MIDDLE SCHOOL – Kyle Logdon, 7th grade
          e) 9th GRADE ACADEMY – Jessica Haralu
          f) MERCER COUNTY SENIOR HIGH – Adiel Coleman, 11th grade

  2. KMS – KYA/KUNA Winners –
       KYA – Kentucky Youth Assembly Winners
     KMS student, Nicholas McClain earned ‘Outstanding Speaker’ award at the KYA (Kentucky
     Youth Assembly). The ‘Delegation Team’ earned Highest Ranked Bill honors.
     Delegation Team members are (6th graders): Nicholas McClain, Tyler Moberly, Gage Young,
     Jae Blankenship, Jennifer Merchant and Hannah Williams.

        KUNA (Kentucky United Nations Assembly) Winners – KMS students Aalayah Purnell
     and Chaz Hockensmith earned ‘Outstanding Speaker’ awards. KMS had the top ranked
     proposal and also earned the “Outstanding Delegation” award which encompasses – the global
     village cultural booth display, the country brochure, native attire, Parade of Nations sign and
     flag presentation, proposal, overall comportment of the delegation, and participation in the
     debate.
     Delegation Team members are (7th graders): Lyric Brown, Lindsay Haralu, Katie Huffman,
     Kevin Loyall, Stephen Lynch, Dustin Mosko, Kaytlin Phillips, Beth Russell
     8th graders: - Ecasia Burrus, Gillian Casey, Chaz Hockensmith, Aalayah Purnell and Rachel
     Wheeler.
  3. KMS Student Michael Cox – Michael won 1st Place in the annual Kentucky Department of
     Agriculture Day Essay Contest.

  4. MCSH Titans Basketball Team - The Mercer County Senior High School Titans Basketball
     team will be honored for winning the 46th District Championship title. This is the first district
     title in Titans history.
     Clay Cinnamon              Nick Taylor                 Nathan McGinnis           Chris Goodman
     Austin Sagraves            Trey Compton                John Ingram               Russell Sims
     Aaron Lee                  Colin Buckner               Blake Pennington          Tommy Craig
     Matthew Banks              Austin Horn                 Jason Hardin
     Matthew Honchel            Matthew Hamilton            Jordan Duncan
     Head Coach: Brian Britt              Asst. Coaches: Jeremy, Britt Steve Quattrochi & Joey Milburn
  5. National Board Certification Recipients– staff members, Kimberlee Piazza and Alicia
     Katterheinrich just recently received National Board Certification.

                                                   2
                    INFORMATIONAL ITEM


                                           PRESENTER: MCSH Poetry Students


SUBJECT:   READING OF POEMS FROM “POETRY OUT LOUD”


INTRODUCTION:      March is National Poetry Month and MCSH competed in the State
                   Poetry Out Loud Competition on March 8th at Western Hills High
                   School. Michael Cotton represented us in that competition.

                   Since we had so many outstanding school level performers, we have
                   invited them to recite their poems for us at the April Board Meeting.




                                   2.1
                                INFORMATIONAL ITEM


                                                           PRESENTER: Betsy Fleischer



SUBJECT:      KYA and KUNA


INTRODUCTION: The Gifted/Talented Services has pullout classes for those identified in
leadership. In grades sixth through eighth we have two wonderful opportunities to use leadership
skills in the real world – the Kentucky Youth Assembly (KYA) where the state legislature is
taken over by students with issues concerning the Commonwealth; and the Kentucky United
Nations Assembly (KUNA) where global issues are confronted and debated as representatives of
various countries.

Ms. Fleischer will make a presentation to the board regarding these two opportunities for our
Gifted and Talented youth.




                                            2.2
1. Title:An act to enforce the regulations of the Clean Water Act
   of 1977 in the Commonwealth of Kentucky
2. Enacting Clause: Be it hereby enacted by the Annual Youth Legislature of the Commonwealth of Kentucky

3.   SECTION I: The purpose of this bill is to enforce the regulations of the Clean Water Act of 1977 in regards to
4.   Kentucky’s coal companies in order to protect the qualities of Kentucky’s water supply and to improve Kentucky’s
5.   already contaminated water supply. This is imperative to the Commonwealth because the toxic runoff from coal
6.   mining operations has sickened the human and animal populations and continues to do so. The toxic runoff has
7.   also damaged the environment and will continue as well if we do not act now.

8. SECTION II: The enforcement process will be as follows: An inspector from Kentucky’s Division of
9. Reclamation and Mining Enforcement (DRME) will go to each site to check on compliance. If the coal company
10. is found not to be in compliance, then the inspector will give the company representative a violation notice and
11. receive a $10,000 check from the company that same day. The company will have sixty days to come into
12. compliance. At the end of sixty days, the inspector will return to check on the company. If the company is still
13. not in compliance, then the company will pay $100,000 that same day, and be taken to court by the Secretary of
14. the Energy and Environment Cabinet who is charged with protecting the citizens and the Commonwealth’s natural
15. resources.

16. SECTION III: Funding for this enforcement will come from the violation payments. When the company gets a
17. violation notice from the DRME and has to pay that same day, that money will go to pay the inspectors and other
18. employees.

19. SECTION IV: Failure to comply with the Clean Water Act will result in the coal companies having the following
20. penalties:
21.    on 1st offense: the coal companies will receive a violation notice and must pay a $10,000 fine that same day
22.                       and shut down for sixty days
23.    on 2nd offense: the coal companies will receive a second violation notice and must pay $100,000 and receive
24.                      a company shut down for a minimum of six months and be taken to court
25.    on 3rd offense: the coal companies will receive a third violation notice and must pay $1,000,000 fine and
26.                     be shut down for a minimum of one year to come into compliance.
27.    on 4th offense: the coal companies will be closed permanently

28. SECTION V: Upon passage this bill shall go into effect December 11, 2011.




                                                    2.2a
TITLE: A proposal to build rehabilitation centers for abused
       women and children, who are rescued from the
       horrific worldwide industry of human trafficking.
BE IT HEREBY ENACTED BY THE GENERAL ASSEMBLY OF THE UNITED NATIONS

Justification clause: Mexico is the global hub of the human trafficking industry. This industry is one of the
fastest growing industries second to the drug industry. The Russian Mafia and the Cuban Mafia traffic young
women, boys, and girls into and out of Mexico from and to many other countries around the world. Human
trafficking generates 6.6 billion USD in Mexico alone. According to the International Labor Association (ILO)
there are 12.3 million victims of human trafficking around the world with 100,000 victims from Latin America
alone. These people are forced to live in horrible conditions: rancid, doorless bathrooms, bare foul mattresses,
and crowded rooms. The very few ones who are rescued or escape have no knowledge of any other way of life.
As a result of having no one to stand up for them and no safe place to go and having no other life or job skills,
they often return to the industry. We are proposing to build rehabilitation centers for these trapped slaves that
will not only be a home for them, but a place to learn important life skills, education, and job training to change
their future for the better.

Section I: The rehabilitation center will be a large facility in the center of the city. It will provide food, shelter,
medical care, counseling, education, and life skills training. The paid staff will be from the surrounding areas of
Mexico. They will be doctors and nurses, cooks, teachers, therapists, and counselors. The services the staff
will perform will help get the victims’ lives back on track so they do not have to go back to a life of prostitution.
There will also be volunteers from several organizations such as Doctors Without Borders, the United Nations
Volunteer Program, and the Peace Corps. People who stay at the rehabilitation centers will have weekly chores
that will motive through ideas and thoughts such as this is your home, you are safe here, take pride in your
home and you need to take care of it. This will not only teach them skills but help keep the facility maintained.

Section II: We are starting by building four (4) rehabilitation centers, two (2) in Mexico City, one (1) in
Tijuana, and one (1) in Guadalajara. Then we will build more in other affected areas such as Russia, England,
India, China, Indonesia. We will first bring the victims that are in jail and the young children to our
rehabilitation center. Also, when police raid brothels and bars the police will bring the victims that are in those
places to us. Mexico will be a pilot country. Once we find out how effective it is in Mexico, which will take a
period of 6-12 months, we will build more rehabilitation centers in other countries that are affected by this
horrific industry. This in turn will help change the lives of many women, and young children across the globe.

Section III: We will get the funding for this project from the United Nations Office for partnerships (UNOP),
and the United Nations Development Fund for Women (UNIFEM). Both of which help fund and organize
many programs to stop violence against victims of various crimes against women.

Section IV: This will go into effect six (6) months after passage.




                                               3.2b
                        INFORMATIONAL ITEM


                                                     PRESENTER: Chuck Hamilton



SUBJECT:   SUPERINTENDENT’S REPORT


INTRODUCTION:   Mr. Hamilton will report to the board at this time.




                                     3
                        INFORMATIONAL ITEM


                                                    PRESENTER: Mrs. Cocanougher



SUBJECT:   FINANCE OFFICER’S REPORT


INTRODUCTION:   Mrs. Cocanougher will present financial updates to the Board at this time.




                                     4
                                                   MONTHLY RECAPITULATION
                               FOR MONTH OF MARCH 2011
        1. Balance on hand beginning of month        Cash $         -0-
                                            Investments $5,071,251.96                             $5,071,251.96
                                            Voids in prior period                                     3,902.60

        2. Total receipts for month* (item F)                                                     $2,374,396.95

        3. Total cash, securities, and receipts (1+2)                                             $7,449,551.51

        4. Total expenditures for month** (item W)                                                $ 2,064,593.93

        5. Ledger balance close of month (3-4) month Cash $             -0-
                                               Investments 5,384,957.58                           $5,384,957.58



        6. Bank balance close of month (cash)                                                     $5,829,915.42

        7. Outstanding checks at close of month                                                     $444,957.84


        8. Actual balance close of month (3-4) month    Cash $                    -0-
                                               Investments $5,384,957.58                          $5,384,957.58


                INDIVIDUAL FUND BALANCES

        FUND 1         GENERAL FUND                          $4,168,382.74
        FUND 2         SPECIAL REVENUES                           6,775.36
        FUND 31        CAPITAL OUTLAY FUND                       11,021.57
        FUND 32        BUILDING FUND                         <361,685.97>
        FUND 36        CONSTRUCTION FUND                         96,968.31
        FUND 400       DEBT SERVICE FUND                      1,222,532.75
        FUND 51        FOOD SERVICE                             240,962.82
                       TOTAL                                 $5,384,957.58



       All of the information contained in this report is a true and accurate account of the financial condition of our
       school district as taken from the treasurer’s books which are fully posted and closed for this month.

       Signed ________________________________,
       Finance Officer, Mercer County Board of Education


       Signed ___________________________________,
       Treasurer, Mercer County Board of Education

       April 5, 2011




H:\B-Board Agendas\2011-Bd-Pkts\04Apr2011\4.1 BankRecMar2011.doc
H:\B-Board Agendas\2011-Bd-Pkts\04Apr2011\4.1 BankRecMar2011.doc
                                                                          MERCER COUNTY BOARD OF EDUCATION
                                                                         MONTHLY FINANCIAL REPORT FISCAL 2010-11
                                                                                   Month of March, 2011


      MONTHLY RECEIPTS                           Fund 1        Fund 2          Fund 31       Fund 32        Fund 36      Fund 400       Fund 51         TOTAL
Ad Valorem Taxes(Prop,MV,Delq)               390,383.84                                            -                                                 390,383.84
Utilities Tax                                  92,540.84                                                                                              92,540.84
Omitted Property Tax                                   -                                                                                                    -
Earnings on Investments                         6,069.57       103.61                                                                    457.39        6,630.57
Revenue from other local sources                 250.00       4,271.32                                                                   500.65        5,021.97
Restricted Rev-Intermediate Source                                                                                                                          -
SEEK Program/State Revenue                   916,916.00     142,032.47               -                                                             1,058,948.47
Bond Principal Proceeds                                                                                                                                     -
Other State Funding                                    -             -                                                                                      -
National Board Certification State Reimb               -                                                                                                    -
Revenue in Lieu of Taxes                                                                                                                                    -
Revenue for/on Behalf Pymt State                       -                                                                                                    -
Federal Reimbursement                                  -    660,691.35                                                                139,021.00     799,712.35
Indirect Costs Transfer                                                                                                                                     -
Interfund Transfer                                     -             -                                                           -                          -
Sale or Comp for Loss of Assets                 1,396.65                                                                                               1,396.65
TOTAL RECEIPTS                             $1,407,556.90   $807,098.75           $0.00         $0.00          $0.00          $0.00   $139,979.04   $2,354,634.69



  MONTHLY EXPENDITURES                           Fund 1         Fund 2         Fund 31       Fund 32        Fund 36      Fund 400       Fund 51         TOTAL
Instruction                                 $713,870.13    $365,063.80                                                                             $1,078,933.93
Student Support Services                     $56,466.04       $200.00                                                                                $56,666.04
Instructional Staff Support Services         $49,438.94     $88,794.23                                                                              $138,233.17
District Administrative Support              $13,050.03                                                                                              $13,050.03
School Administrative Support                $97,365.36                                                                                              $97,365.36
Business Support Services                    $28,458.14                                                                                              $28,458.14
Plant Operation & Management                $163,849.68      $5,566.57                                                                              $169,416.25
Site Improvement                                                                                                                                          $0.00
Student Transportation                      $122,280.74                                                                                             $122,280.74
Community Services                                          $20,787.51                                                                               $20,787.51
Food Service Operation                         $6,886.22                                                                             $132,670.78    $139,557.00
Building Construction                                                                                         $0.00                                       $0.00
Building Renovations                                                                                       $1,395.00                                  $1,395.00
Debt Service                                                                                                           $176,804.72                  $176,804.72
Fund Transfers                                                                                 $0.00                                       $0.00          $0.00
TOTAL EXPENDITURES                         $1,251,665.28   $480,412.11           $0.00         $0.00       $1,395.00   $176,804.72   $132,670.78   $2,042,947.89
                                                                                    MERCER COUNTY BOARD OF EDUCATION
                                                                                   MONTHLY FINANCIAL REPORT FISCAL 2010-11
                                                                                             Month of March, 2011




RECAP by FUNDS                        Beginning Balance      YTD Receipts    YTD Expenditures Ending Balance
General Fund                               $2,273,591.89      $13,751,784.83   $12,248,448.32      $3,776,928.40
Special Revenue Fund                               $0.00       $3,236,270.69    $3,229,495.33          $6,775.36
Capital Outlay Fund                                $0.00        $140,000.00       $128,978.43         $11,021.57
Building Fund                                 $14,867.16       $2,302,189.00    $2,678,742.13       -$361,685.97
Construction Fund                          $3,011,790.12               $0.00    $2,914,821.81         $96,968.31
Debt Service                                       $0.00       $2,678,742.13    $1,545,081.26      $1,133,660.87
Food Service                                 $375,750.14        $903,160.51     $1,002,716.43        $276,194.22
TOTALS                                      5,675,999.31       23,012,147.16    23,748,283.71       4,939,862.76

Balance Sheet Report                               Fund 1                Fund 2            Fund 31         Fund 32         Fund 36        Fund 400         Fund 51          TOTAL
Assets
 Cash in Bank                               4,168,382.74               6,775.36          11,021.57    (361,685.97)       96,968.31    1,222,532.75      240,962.82     5,384,957.58
 Inventory for consumption                                                                                                                               35,231.40        35,231.40
 Accounts Receivable                                 0.00                  0.00                                               0.00                                             0.00
        Total Assets                        4,168,382.74               6,775.36          11,021.57    (361,685.97)       96,968.31    1,222,532.75      276,194.22     5,420,188.98

Liabilities
  Accounts Payble                                    0.00                  0.00                                               0.00      -88,871.88            0.00        -88,871.88
  Accrued Salaries/Benefits Payable            -39,969.35                                                                                                                 -39,969.35
  Current Portion Accum Sick Lv              -351,484.99                                                                                                                -351,484.99
  Encumbrances                                190,299.48              64,169.10            1,227.53                       8,018.84    1,222,547.72      322,695.10     1,808,957.77
         Total Liabilities                   -201,154.86              64,169.10            1,227.53           0.00        8,018.84    1,133,675.84      322,695.10     1,328,631.55

Fund Balance
 Revenues Control                         -16,025,376.72        -3,236,270.69           -140,000.00   -2,317,056.16                   -2,678,742.13   -1,278,910.65   -25,676,356.35
 Expenditures Control                      12,248,448.32        3,229,495.33            128,978.43    2,678,742.13    2,914,821.81    1,545,081.26    1,002,716.43    23,748,283.71
 Reserved for Encumbrances                   -190,299.48              -64,169.10          -1,227.53                       -8,018.84   -1,222,547.72    -322,695.10     -1,808,957.77
 Restr for sick lv payable                           0.00                                                                                                                      0.00
 Restr for future construction                                                                                        -3,011,790.12                                    -3,011,790.12
 Unreserved Fund Bal/Net Assets                      0.00                                                     0.00            0.00                            0.00             0.00
        Total Fund Balance                  -3,967,227.88             -70,944.46         -12,249.10     361,685.97     -104,987.15    -2,356,208.59    -598,889.32     -6,748,820.53
    Total Liab + Fund Balance               -4,168,382.74              -6,775.36         -11,021.57     361,685.97      -96,968.31    -1,222,532.75    -276,194.22     -5,420,188.98

Instruction                           Reg Instr, Spec Ed, ESL, Homebound, Athletics
Student Support Services              Attendance, Nurses, Counselors
Instructional Staff Support           School Technology, Curriculum, Library
District Admin                        Board Activities, Supt Office
School Admin                          Principal Offices
Business Support                      Finance Office, PR Offices, District Technology
04/05/2011 11:35                    |MERCER COUNTY BOARD OF EDUCATION                                                     |PG     1
rcocanou                            |MONTHLY REPORT - FY 2011 Period 9                                                    |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GENERAL FUND (1)                                                 TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

          TOTAL 0999 BEGINNING BALANCE
                                                                         .00   2,273,591.89    2,273,593.00              1.11 100.0
RECEIPTS
REVENUE FROM LOCAL SOURCES
AD VALOREM TAXES
1111   GENERAL PROPERTY TAX                                     339,792.66     3,978,289.74    4,041,875.00         63,585.26 98.4
1113   PSC PROPERTY TAX                                           8,376.61       114,342.55      250,000.00        135,657.45 45.7
1115   DELINQUENT PROPERTY TAX                                      787.00       131,882.67       35,000.00        -96,882.67 376.8
1117   MOTOR VEHICLE TAX                                         41,427.57       313,974.63      510,000.00        196,025.37 61.6
          TOTAL AD VALOREM TAXES
                                                                390,383.84     4,538,489.59    4,836,875.00        298,385.41   93.8
SALES & USE TAXES
1121 UTILITIES TAX                                               92,540.84       792,118.00    1,220,000.00        427,882.00   64.9
          TOTAL SALES & USE TAXES
                                                                 92,540.84       792,118.00    1,220,000.00        427,882.00   64.9
OTHER TAXES
1191 OMITTED PROPERTY TAX                                                .00     26,004.56        10,000.00        -16,004.56 260.1
          TOTAL OTHER TAXES
                                                                         .00      26,004.56       10,000.00        -16,004.56 260.1
REVENUE OTHER LOCAL GOVERNMENT UNITS
1280 REVENUE IN LIEU OF TAXES                                            .00            .00             .00               .00    .0
          TOTAL REVENUE OTHER LOCAL GOVERNMENT UNITS
                                                                         .00            .00             .00               .00     .0
TUITION
1310 TUITION FROM INDIVIDUALS                                            .00            .00             .00               .00    .0
          TOTAL TUITION
                                                                         .00            .00             .00               .00     .0
EARNINGS ON INVESTMENTS
1510 INTEREST ON INVESTMENTS                                      6,069.57        54,350.58       50,000.00         -4,350.58 108.7
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG     2
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GENERAL FUND (1)                                                 TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

1511 INTEREST ON LONG TERM DEBT                                         .00           .00               .00               .00    .0
        TOTAL EARNINGS ON INVESTMENTS
                                                                 6,069.57        54,350.58        50,000.00         -4,350.58 108.7
OTHER REVENUE FROM LOCAL SOURCES
1911   BUILDING RENTAL                                                .00              .00              .00               .00    .0
1912   BUS RENTAL                                                     .00              .00              .00               .00    .0
1920   CONTRIBUTIONS/DONATIONS                                        .00              .00              .00               .00    .0
1980   REFUND OF PRIOR YR EXPENDITURE                                 .00         8,024.68              .00         -8,024.68    .0
1990   MISCELLANEOUS REVENUE                                       250.00         8,206.35              .00         -8,206.35    .0
        TOTAL OTHER REVENUE FROM LOCAL SOURCES
                                                                   250.00        16,231.03              .00        -16,231.03     .0
        TOTAL REVENUE FROM LOCAL SOURCES
                                                               489,244.25     5,427,193.76     6,116,875.00        689,681.24   88.7
REVENUE FROM STATE SOURCES
STATE PROGRAM
3111 SEEK PROGRAM                                              916,916.00     8,239,674.00    10,990,421.00      2,750,747.00   75.0
        TOTAL STATE PROGRAM
                                                               916,916.00     8,239,674.00    10,990,421.00      2,750,747.00   75.0
OTHER STATE FUNDING
3122   VOCATIONAL TRANSPORTATION                                        .00           .00         12,000.00         12,000.00     .0
3123   STATE VOCATIONAL SCHOOL                                          .00     48,890.00         87,000.00         38,110.00   56.2
3125   BUS DRVR TRAINING REIMB                                          .00           .00               .00               .00     .0
3126   SUB SALARY REIMB (STATE)                                         .00           .00               .00               .00     .0
3127   FLEXIBLE SPENDING REFUND                                         .00           .00               .00               .00     .0
3128   AUDIT REIMBURSEMENT                                              .00           .00               .00               .00     .0
3129   KSB/KSD TRANSP REIMBURSEMENT                                     .00           .00               .00               .00     .0
        TOTAL OTHER STATE FUNDING
                                                                        .00      48,890.00        99,000.00         50,110.00   49.4
EXPENDITURE REIMBURSEMENTS
3130 NATIONAL BOARD CERT STATE REIM                                     .00       3,278.05        18,000.00         14,721.95   18.2
3131 STATE MISC. REIMBURSEMENTS                                         .00            .00              .00               .00     .0
3132 REIMB (TRANS - FIELD TRIPS)                                        .00            .00              .00               .00     .0
        TOTAL EXPENDITURE REIMBURSEMENTS
                                                                        .00       3,278.05        18,000.00         14,721.95   18.2
UNDEFINED REV TYPE
3800 REVENUE IN LIEU OF TAXES/STATE                                     .00           .00               .00               .00    .0
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG     3
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GENERAL FUND (1)                                                 TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

3900 REV FOR/ON BEHALF PYMT STATE S                                    .00            .00               .00               .00    .0
       TOTAL UNDEFINED REV TYPE
                                                                       .00            .00               .00               .00    .0
       TOTAL REVENUE FROM STATE SOURCES
                                                              916,916.00      8,291,842.05    11,107,421.00      2,815,578.95   74.7
REVENUE FROM FEDERAL SOURCES
FEDERAL REIMBURSEMENT
4810 MEDICAID REIMBURSEMENTS                                           .00            .00               .00               .00    .0
       TOTAL FEDERAL REIMBURSEMENT
                                                                       .00            .00               .00               .00    .0
       TOTAL REVENUE FROM FEDERAL SOURCES
                                                                       .00            .00               .00               .00    .0
OTHER RECEIPTS
BOND PROCEEDS
5110 BOND PRINCIPAL PROCEEDS                                           .00            .00               .00               .00    .0
       TOTAL BOND PROCEEDS
                                                                       .00            .00               .00               .00    .0
INTERFUND TRANSFERS
5210 FUND TRANSFER                                                     .00            .00               .00               .00    .0
5220 INDIRECT COSTS TRANSFER                                           .00            .00         69,000.00         69,000.00    .0
       TOTAL INTERFUND TRANSFERS
                                                                       .00            .00         69,000.00         69,000.00    .0
SALE OR COMP FOR LOSS OF ASSETS
5332 LOSS COMP - BUILDINGS                                           .00        16,717.24               .00        -16,717.24    .0
5341 SALE OF EQUIPMENT ETC                                      1,396.65         2,800.15               .00         -2,800.15    .0
5342 LOSS COMP - EQUIPMENT ETC                                       .00        13,231.63               .00        -13,231.63    .0
       TOTAL SALE OR COMP FOR LOSS OF ASSETS
                                                                1,396.65         32,749.02              .00        -32,749.02    .0
       TOTAL OTHER RECEIPTS
                                                                1,396.65         32,749.02        69,000.00         36,250.98   47.5
       TOTAL RECEIPTS
                                                            1,407,556.90     13,751,784.83    17,293,296.00      3,541,511.17   79.5
       TOTAL REVENUE
04/05/2011 11:35                |MERCER COUNTY BOARD OF EDUCATION                                                         |PG     4
rcocanou                        |MONTHLY REPORT - FY 2011 Period 9                                                        |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GENERAL FUND (1)                                                 TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

                                                           1,407,556.90     16,025,376.72     19,566,889.00      3,541,512.28   81.9
04/05/2011 11:35                    |MERCER COUNTY BOARD OF EDUCATION                                                     |PG     5
rcocanou                            |MONTHLY REPORT - FY 2011 Period 9                                                    |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GENERAL FUND (1)                                                 TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
1000   INSTRUCTION
  0100   SALARIES PERSONNEL SERVICES                            651,332.72   5,872,183.24      9,436,185.00      3,564,001.76 62.2
  0200   EMPLOYEE BENEFITS                                       19,097.89     193,032.12        458,401.68        265,369.56 42.1
  0300   PURCHASED PROF AND TECH SERV                             7,088.67      40,407.48         36,283.46         -4,124.02 111.4
  0400   PURCHASED PROPERTY SERVICES                              5,695.84      72,804.47         92,417.26         19,612.79 78.8
  0500   OTHER PURCHASED SERVICES                                 5,613.28      98,711.58        141,236.97         42,525.39 69.9
  0600   SUPPLIES AND MATERIALS                                  22,831.90     341,255.61        421,353.13         80,097.52 81.0
  0700   PROPERTY                                                 1,349.01      29,059.25         40,133.00         11,073.75 72.4
  0800   MISCELLANEOUS                                              860.82      14,696.54        111,511.49         96,814.95 13.2
  0840   CONTINGENCY                                                   .00            .00          5,637.11          5,637.11    .0
         TOTAL 1000   INSTRUCTION
                                                                713,870.13   6,662,150.29     10,743,159.10      4,081,008.81   62.0
2100   STUDENT SUPPORT SERVICES
  0100   SALARIES PERSONNEL SERVICES                             52,893.18     492,166.93        666,689.00        174,522.07   73.8
  0200   EMPLOYEE BENEFITS                                        3,093.42      26,943.39         36,114.00          9,170.61   74.6
  0300   PURCHASED PROF AND TECH SERV                               124.41       1,892.20          2,072.00            179.80   91.3
  0400   PURCHASED PROPERTY SERVICES                                   .00            .00               .00               .00     .0
  0500   OTHER PURCHASED SERVICES                                   292.90       2,536.11          4,340.00          1,803.89   58.4
  0600   SUPPLIES AND MATERIALS                                      62.13       4,569.98          7,081.00          2,511.02   64.5
  0700   PROPERTY                                                      .00       1,174.63          1,260.00             85.37   93.2
  0800   MISCELLANEOUS                                                 .00            .00               .00               .00     .0
         TOTAL 2100   STUDENT SUPPORT SERVICES
                                                                 56,466.04     529,283.24        717,556.00        188,272.76   73.8
2200   INSTRUCTIONAL STAFF SUPP SERV
  0100   SALARIES PERSONNEL SERVICES                             47,417.10     415,120.96        575,308.00        160,187.04   72.2
  0200   EMPLOYEE BENEFITS                                        2,021.84      17,851.97         24,015.00          6,163.03   74.3
  0300   PURCHASED PROF AND TECH SERV                                  .00            .00             50.00             50.00     .0
  0400   PURCHASED PROPERTY SERVICES                                   .00            .00               .00               .00     .0
  0500   OTHER PURCHASED SERVICES                                      .00         749.42          2,300.00          1,550.58   32.6
  0600   SUPPLIES AND MATERIALS                                        .00         757.22          1,200.00            442.78   63.1
  0700   PROPERTY                                                      .00            .00               .00               .00     .0
  0800   MISCELLANEOUS                                                 .00            .00               .00               .00     .0
         TOTAL 2200   INSTRUCTIONAL STAFF SUPP SERV
                                                                 49,438.94     434,479.57        602,873.00        168,393.43   72.1
2300   DISTRICT ADMIN SUPPORT
  0100   SALARIES PERSONNEL SERVICES                             16,105.54     144,579.10        192,235.00         47,655.90   75.2
  0200   EMPLOYEE BENEFITS                                        1,591.20      56,901.74         68,775.00         11,873.26   82.7
  0300   PURCHASED PROF AND TECH SERV                             8,908.11     184,261.45        214,450.00         30,188.55   85.9
  0400   PURCHASED PROPERTY SERVICES                                303.56       3,066.20          4,200.00          1,133.80   73.0
  0500   OTHER PURCHASED SERVICES                               -14,177.38     175,957.39        231,050.00         55,092.61   76.2
  0600   SUPPLIES AND MATERIALS                                        .00      10,236.66         12,978.46          2,741.80   78.9
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG     6
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GENERAL FUND (1)                                                 TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

  0700   PROPERTY                                                     .00             .00          3,000.00          3,000.00     .0
  0800   MISCELLANEOUS                                             319.00       12,875.95         14,800.00          1,924.05   87.0
  0840   CONTINGENCY                                                  .00             .00               .00               .00     .0
         TOTAL 2300   DISTRICT ADMIN SUPPORT
                                                                13,050.03      587,878.49        741,488.46        153,609.97   79.3
2400   SCHOOL ADMIN SUPPORT
  0100   SALARIES PERSONNEL SERVICES                            90,825.31      837,285.90      1,114,513.00        277,227.10   75.1
  0200   EMPLOYEE BENEFITS                                       6,540.05       57,731.24         74,016.00         16,284.76   78.0
         TOTAL 2400   SCHOOL ADMIN SUPPORT
                                                                97,365.36      895,017.14      1,188,529.00        293,511.86   75.3
2500   BUSINESS SUPPORT SERVICES
  0100   SALARIES PERSONNEL SERVICES                            23,551.02      217,509.02        291,327.00         73,817.98   74.7
  0200   EMPLOYEE BENEFITS                                       2,757.54       25,366.05         33,462.00          8,095.95   75.8
  0300   PURCHASED PROF AND TECH SERV                               75.00          869.94          4,565.50          3,695.56   19.1
  0400   PURCHASED PROPERTY SERVICES                                52.41        3,305.23         11,400.00          8,094.77   29.0
  0500   OTHER PURCHASED SERVICES                                1,857.17       15,450.75         20,549.90          5,099.15   75.2
  0600   SUPPLIES AND MATERIALS                                    165.00        6,117.72         13,759.60          7,641.88   44.5
  0700   PROPERTY                                                     .00       -2,400.00         82,735.00         85,135.00   -2.9
  0800   MISCELLANEOUS                                                .00          370.00            575.00            205.00   64.4
         TOTAL 2500   BUSINESS SUPPORT SERVICES
                                                                28,458.14      266,588.71        458,374.00        191,785.29   58.2
2600   PLANT OPERATION & MANAGEMENT
  0100   SALARIES PERSONNEL SERVICES                            55,818.51      522,964.22        723,474.66        200,510.44   72.3
  0200   EMPLOYEE BENEFITS                                      13,007.62      118,840.88        168,163.00         49,322.12   70.7
  0300   PURCHASED PROF AND TECH SERV                              767.70       20,052.02         23,410.00          3,357.98   85.7
  0400   PURCHASED PROPERTY SERVICES                            19,041.54      215,279.33        259,882.00         44,602.67   82.8
  0500   OTHER PURCHASED SERVICES                                   12.50          873.62         10,959.00         10,085.38    8.0
  0600   SUPPLIES AND MATERIALS                                 74,670.10      611,957.15      1,096,573.63        484,616.48   55.8
  0700   PROPERTY                                                     .00       15,749.98         21,000.00          5,250.02   75.0
  0800   MISCELLANEOUS                                             531.71          541.71          8,674.72          8,133.01    6.2
         TOTAL 2600   PLANT OPERATION & MANAGEMENT
                                                               163,849.68    1,506,258.91      2,312,137.01        805,878.10   65.2
2700   STUDENT TRANSPORTATION
  0100   SALARIES PERSONNEL SERVICES                            67,939.72      568,526.38        793,154.00        224,627.62 71.7
  0200   EMPLOYEE BENEFITS                                      16,303.20      135,852.35        192,185.38         56,333.03 70.7
  0300   PURCHASED PROF AND TECH SERV                              171.00        7,550.65          9,607.00          2,056.35 78.6
  0400   PURCHASED PROPERTY SERVICES                             4,218.66       51,344.39         42,750.00         -8,594.39 120.1
  0500   OTHER PURCHASED SERVICES                                   68.50       46,293.08         55,219.00          8,925.92 83.8
  0600   SUPPLIES AND MATERIALS                                 33,329.31      326,652.16        415,254.77         88,602.61 78.7
  0700   PROPERTY                                                     .00        2,500.00        160,058.00        157,558.00   1.6
  0800   MISCELLANEOUS                                             250.35        2,386.72          3,565.00          1,178.28 67.0
04/05/2011 11:35                      |MERCER COUNTY BOARD OF EDUCATION                                                   |PG     7
rcocanou                              |MONTHLY REPORT - FY 2011 Period 9                                                  |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GENERAL FUND (1)                                                 TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________


         TOTAL 2700    STUDENT TRANSPORTATION
                                                                  122,280.74      1,141,105.73    1,671,793.15      530,687.42   68.3
3100   FOOD SERVICE OPERATION
  0100   SALARIES PERSONNEL SERVICES                                5,634.10        42,713.48       65,000.00       22,286.52    65.7
  0200   EMPLOYEE BENEFITS                                          1,252.12         9,234.50       15,315.00        6,080.50    60.3
         TOTAL 3100    FOOD SERVICE OPERATION
                                                                    6,886.22         51,947.98       80,315.00       28,367.02   64.7
3300   COMMUNITY SERVICES
  0200   EMPLOYEE BENEFITS                                                 .00            .00             .00             .00     .0
         TOTAL 3300    COMMUNITY SERVICES
                                                                           .00            .00             .00             .00      .0
4100   SITE ACQUISITION
  0700   PROPERTY                                                          .00            .00             .00             .00     .0
         TOTAL 4100    SITE ACQUISITION
                                                                           .00            .00             .00             .00      .0
5100   DEBT SERVICE
  0800   MISCELLANEOUS                                                     .00     153,133.76      155,814.00        2,680.24    98.3
         TOTAL 5100    DEBT SERVICE
                                                                           .00     153,133.76      155,814.00         2,680.24   98.3
5200   FUND TRANSFERS
  0900   OTHER USES OF FUNDS                                               .00      20,604.50       54,050.00       33,445.50    38.1
         TOTAL 5200    FUND TRANSFERS
                                                                           .00       20,604.50       54,050.00       33,445.50   38.1
UNDEFINED FUNC
  0840   CONTINGENCY                                                       .00            .00      840,800.28      840,800.28     .0
         TOTAL UNDEFINED FUNC
                                                                           .00            .00      840,800.28      840,800.28      .0
         TOTAL EXPENDITURES
                                                                1,251,665.28     12,248,448.32   19,566,889.00    7,318,440.68   62.6
         TOTAL FOR GENERAL FUND (1)
                                                                  155,891.62      3,776,928.40            .00    -3,776,928.40     .0
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG     8
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
SPECIAL REVENUE (2)                                              TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

       TOTAL 0999 BEGINNING BALANCE
                                                                        .00           .00               .00               .00    .0
RECEIPTS
REVENUE FROM LOCAL SOURCES
EARNINGS ON INVESTMENTS
1510 INTEREST ON INVESTMENTS                                       103.61        1,039.47               .00         -1,039.47    .0
       TOTAL EARNINGS ON INVESTMENTS
                                                                   103.61        1,039.47               .00         -1,039.47    .0
OTHER REVENUE FROM LOCAL SOURCES
1920 CONTRIBUTIONS/DONATIONS                                     2,343.82       15,659.25            500.00        -15,159.25******
1951 MISC REV FRM OTH SCH DST IN ST                                   .00       11,537.50         17,000.00          5,462.50 67.9
1990 MISCELLANEOUS REVENUE                                       1,927.50       26,509.31         45,800.64         19,291.33 57.9
       TOTAL OTHER REVENUE FROM LOCAL SOURCES
                                                                 4,271.32       53,706.06         63,300.64          9,594.58   84.8
       TOTAL REVENUE FROM LOCAL SOURCES
                                                                 4,374.93       54,745.53         63,300.64          8,555.11   86.5
REVENUE FROM STATE SOURCES
RESTRICTED
3200 RESTRICTED STATE REVENUE                                  142,032.47      944,140.38        937,489.84         -6,650.54 100.7
       TOTAL RESTRICTED
                                                               142,032.47      944,140.38        937,489.84         -6,650.54 100.7
UNDEFINED REV TYPE
3900 REV FOR/ON BEHALF PYMT STATE S                                     .00           .00               .00               .00    .0
       TOTAL UNDEFINED REV TYPE
                                                                        .00           .00               .00               .00    .0
       TOTAL REVENUE FROM STATE SOURCES
                                                               142,032.47      944,140.38        937,489.84         -6,650.54 100.7
REVENUE FROM FEDERAL SOURCES
RESTRICTED THROUGH THE STATE
04/05/2011 11:35                 |MERCER COUNTY BOARD OF EDUCATION                                                        |PG     9
rcocanou                         |MONTHLY REPORT - FY 2011 Period 9                                                       |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
SPECIAL REVENUE (2)                                              TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________


4500 RESTRICTED FED THRU STATE                               660,549.05      2,223,168.81      3,702,260.88      1,479,092.07   60.1
4500 DUMMY CLEANUP                                                  .00               .00               .00               .00     .0
        TOTAL RESTRICTED THROUGH THE STATE
                                                             660,549.05      2,223,168.81      3,702,260.88      1,479,092.07   60.1
FEDERAL REIMBURSEMENT
4810 MEDICAID REIMBURSEMENTS                                     142.30        -23,700.53               .00         23,700.53     .0
        TOTAL FEDERAL REIMBURSEMENT
                                                                 142.30        -23,700.53               .00         23,700.53     .0
        TOTAL REVENUE FROM FEDERAL SOURCES
                                                             660,691.35      2,199,468.28      3,702,260.88      1,502,792.60   59.4
OTHER RECEIPTS
INTERFUND TRANSFERS
5210   FUND TRANSFER                                                  .00       37,916.50         54,050.00         16,133.50   70.2
5232   TITLE IV - SAFE/DRUG FREE SCH                                  .00             .00               .00               .00     .0
5233   TITLE V - INNOVATIVE PROG                                      .00             .00               .00               .00     .0
5234   TITLE II D EDUCATION TECHNOLOG                                 .00        1,185.80               .00         -1,185.80     .0
5241   FUND TRANSFER                                                  .00             .00               .00               .00     .0
5243   TITLE IV - SAFE/DRUG-FREE SCH                                  .00       -1,185.80               .00          1,185.80     .0
5244   TITLE V - INNOVATIVE PROGRAMS                                  .00             .00               .00               .00     .0
5245   TITLE IID EDUCATION TECHNOLOGY                                 .00             .00               .00               .00     .0
        TOTAL INTERFUND TRANSFERS
                                                                      .00       37,916.50         54,050.00         16,133.50   70.2
        TOTAL OTHER RECEIPTS
                                                                      .00       37,916.50         54,050.00         16,133.50   70.2
        TOTAL RECEIPTS
                                                             807,098.75      3,236,270.69      4,757,101.36      1,520,830.67   68.0
        TOTAL REVENUE
                                                             807,098.75      3,236,270.69      4,757,101.36      1,520,830.67   68.0
04/05/2011 11:35                    |MERCER COUNTY BOARD OF EDUCATION                                                     |PG    10
rcocanou                            |MONTHLY REPORT - FY 2011 Period 9                                                    |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
SPECIAL REVENUE (2)                                              TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
1000   INSTRUCTION
  0100   SALARIES PERSONNEL SERVICES                            317,579.92     2,094,300.53    2,835,692.60        741,392.07 73.9
  0200   EMPLOYEE BENEFITS                                       34,018.57       275,833.65      275,124.46           -709.19 100.3
  0300   PURCHASED PROF AND TECH SERV                               360.00        20,025.78       78,530.77         58,504.99 25.5
  0400   PURCHASED PROPERTY SERVICES                                   .00              .00        1,300.00          1,300.00    .0
  0500   OTHER PURCHASED SERVICES                                 4,109.90        33,596.91       52,636.99         19,040.08 63.8
  0600   SUPPLIES AND MATERIALS                                   8,155.69        96,097.71      294,872.10        198,774.39 32.6
  0700   PROPERTY                                                   839.72       198,135.85       32,329.00       -165,806.85 612.9
  0800   MISCELLANEOUS                                                 .00         3,230.10      500,322.01        497,091.91    .7
  0840   CONTINGENCY                                                   .00              .00             .00               .00    .0
  0900   OTHER USES OF FUNDS                                           .00              .00             .00               .00    .0
         TOTAL 1000   INSTRUCTION
                                                                365,063.80     2,721,220.53    4,070,807.93      1,349,587.40   66.9
2100   STUDENT SUPPORT SERVICES
  0100   SALARIES PERSONNEL SERVICES                                   .00          212.50              .00           -212.50     .0
  0200   EMPLOYEE BENEFITS                                             .00           40.79              .00            -40.79     .0
  0300   PURCHASED PROF AND TECH SERV                                  .00       17,111.62              .00        -17,111.62     .0
  0500   OTHER PURCHASED SERVICES                                      .00             .00           400.00            400.00     .0
  0600   SUPPLIES AND MATERIALS                                        .00          474.71           800.00            325.29   59.3
  0700   PROPERTY                                                      .00             .00              .00               .00     .0
  0800   MISCELLANEOUS                                              200.00        5,421.46         5,792.00            370.54   93.6
         TOTAL 2100   STUDENT SUPPORT SERVICES
                                                                    200.00        23,261.08        6,992.00        -16,269.08 332.7
2200   INSTRUCTIONAL STAFF SUPP SERV
  0100   SALARIES PERSONNEL SERVICES                             72,538.38      194,855.28       158,277.54        -36,577.74 123.1
  0200   EMPLOYEE BENEFITS                                       15,380.79       47,790.51        37,279.28        -10,511.23 128.2
  0300   PURCHASED PROF AND TECH SERV                                  .00        8,983.89        13,726.13          4,742.24 65.5
  0400   PURCHASED PROPERTY SERVICES                                   .00          221.50              .00           -221.50    .0
  0500   OTHER PURCHASED SERVICES                                   483.01        3,458.83         6,757.73          3,298.90 51.2
  0600   SUPPLIES AND MATERIALS                                     392.05       10,004.85        15,229.28          5,224.43 65.7
  0700   PROPERTY                                                      .00        1,078.32         1,143.00             64.68 94.3
  0800   MISCELLANEOUS                                                 .00          441.00              .00           -441.00    .0
         TOTAL 2200   INSTRUCTIONAL STAFF SUPP SERV
                                                                 88,794.23       266,834.18      232,412.96        -34,421.22 114.8
2400   SCHOOL ADMIN SUPPORT
  0100   SALARIES PERSONNEL SERVICES                                     .00           .00              .00               .00    .0
  0200   EMPLOYEE BENEFITS                                               .00           .00              .00               .00    .0
         TOTAL 2400   SCHOOL ADMIN SUPPORT
                                                                         .00            .00             .00               .00     .0
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG    11
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
SPECIAL REVENUE (2)                                              TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

2500   BUSINESS SUPPORT SERVICES
  0600   SUPPLIES AND MATERIALS                                         .00           .00               .00               .00    .0
         TOTAL 2500   BUSINESS SUPPORT SERVICES
                                                                        .00           .00               .00               .00     .0
2600   PLANT OPERATION & MANAGEMENT
  0100   SALARIES PERSONNEL SERVICES                             4,166.66       37,500.06         50,000.00         12,499.94   75.0
  0200   EMPLOYEE BENEFITS                                         909.91        6,067.05         10,506.94          4,439.89   57.7
  0300   PURCHASED PROF AND TECH SERV                                 .00             .00               .00               .00     .0
  0500   OTHER PURCHASED SERVICES                                  490.00        2,601.57          4,668.55          2,066.98   55.7
  0600   SUPPLIES AND MATERIALS                                       .00          115.88          2,653.00          2,537.12    4.4
         TOTAL 2600   PLANT OPERATION & MANAGEMENT
                                                                 5,566.57       46,284.56         67,828.49         21,543.93   68.2
2700   STUDENT TRANSPORTATION
  0100   SALARIES PERSONNEL SERVICES                                    .00           .00               .00               .00    .0
  0200   EMPLOYEE BENEFITS                                              .00           .00               .00               .00    .0
  0600   SUPPLIES AND MATERIALS                                         .00      1,082.86               .00         -1,082.86    .0
  0700   PROPERTY                                                       .00           .00        129,698.00        129,698.00    .0
  0800   MISCELLANEOUS                                                  .00           .00               .00               .00    .0
         TOTAL 2700   STUDENT TRANSPORTATION
                                                                        .00      1,082.86        129,698.00        128,615.14     .8
3200   ENTERPRISE OPERATION
  0600   SUPPLIES AND MATERIALS                                         .00           .00               .00               .00    .0
         TOTAL 3200   ENTERPRISE OPERATION
                                                                        .00           .00               .00               .00     .0
3300   COMMUNITY SERVICES
  0100   SALARIES PERSONNEL SERVICES                            12,790.38      114,071.72        150,108.80         36,037.08   76.0
  0200   EMPLOYEE BENEFITS                                         996.40        8,705.38         11,733.38          3,028.00   74.2
  0300   PURCHASED PROF AND TECH SERV                              113.00        6,923.00         11,986.00          5,063.00   57.8
  0400   PURCHASED PROPERTY SERVICES                                  .00             .00            750.00            750.00     .0
  0500   OTHER PURCHASED SERVICES                                  283.84        3,460.61          7,620.00          4,159.39   45.4
  0600   SUPPLIES AND MATERIALS                                  5,710.87       33,214.23         52,662.58         19,448.35   63.1
  0700   PROPERTY                                                     .00          185.00            500.00            315.00   37.0
  0800   MISCELLANEOUS                                             893.02        4,252.18         11,164.08          6,911.90   38.1
         TOTAL 3300   COMMUNITY SERVICES
                                                                20,787.51      170,812.12        246,524.84         75,712.72   69.3
5200   FUND TRANSFERS
  0900   OTHER USES OF FUNDS                                            .00           .00          2,837.14          2,837.14    .0
04/05/2011 11:35                |MERCER COUNTY BOARD OF EDUCATION                                                         |PG    12
rcocanou                        |MONTHLY REPORT - FY 2011 Period 9                                                        |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
SPECIAL REVENUE (2)                                              TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________


       TOTAL 5200   FUND TRANSFERS
                                                                     .00              .00          2,837.14          2,837.14    .0
       TOTAL EXPENDITURES
                                                             480,412.11      3,229,495.33      4,757,101.36      1,527,606.03   67.9
       TOTAL FOR SPECIAL REVENUE (2)
                                                             326,686.64          6,775.36               .00         -6,775.36    .0
04/05/2011 11:35                |MERCER COUNTY BOARD OF EDUCATION                                                         |PG    13
rcocanou                        |MONTHLY REPORT - FY 2011 Period 9                                                        |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
CAPITAL OUTLAY FUND (310)                                        TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

       TOTAL 0999 BEGINNING BALANCE
                                                                     .00              .00               .00               .00     .0
RECEIPTS
REVENUE FROM STATE SOURCES
RESTRICTED
3200 RESTRICTED STATE REVENUE                                        .00       140,000.00        283,882.00        143,882.00   49.3
       TOTAL RESTRICTED
                                                                     .00       140,000.00        283,882.00        143,882.00   49.3
       TOTAL REVENUE FROM STATE SOURCES
                                                                     .00       140,000.00        283,882.00        143,882.00   49.3
       TOTAL RECEIPTS
                                                                     .00       140,000.00        283,882.00        143,882.00   49.3
       TOTAL REVENUE
                                                                     .00       140,000.00        283,882.00        143,882.00   49.3
04/05/2011 11:35                     |MERCER COUNTY BOARD OF EDUCATION                                                    |PG    14
rcocanou                             |MONTHLY REPORT - FY 2011 Period 9                                                   |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
CAPITAL OUTLAY FUND (310)                                        TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
2600   PLANT OPERATION & MANAGEMENT
  0400   PURCHASED PROPERTY SERVICES                                      .00   49,948.43        184,852.00        134,903.57 27.0
  0500   OTHER PURCHASED SERVICES                                         .00   79,030.00         79,030.00               .00 100.0
         TOTAL 2600   PLANT OPERATION & MANAGEMENT
                                                                          .00   128,978.43       263,882.00        134,903.57   48.9
4100   SITE ACQUISITION
  0300   PURCHASED PROF AND TECH SERV                                     .00         .00               .00               .00    .0
         TOTAL 4100   SITE ACQUISITION
                                                                          .00         .00               .00               .00    .0
4500   NEW BUILDING CONSTRUCTION
  0800   MISCELLANEOUS                                                    .00         .00               .00               .00    .0
         TOTAL 4500   NEW BUILDING CONSTRUCTION
                                                                          .00         .00               .00               .00    .0
4600   BLDG RENOVATIONS/AD
  0400   PURCHASED PROPERTY SERVICES                                      .00         .00               .00               .00    .0
  0700   PROPERTY                                                         .00         .00         20,000.00         20,000.00    .0
         TOTAL 4600   BLDG RENOVATIONS/AD
                                                                          .00         .00         20,000.00         20,000.00     .0
5100   DEBT SERVICE
  0800   MISCELLANEOUS                                                    .00         .00               .00               .00    .0
         TOTAL 5100   DEBT SERVICE
                                                                          .00         .00               .00               .00    .0
5200   FUND TRANSFERS
  0900   OTHER USES OF FUNDS                                              .00         .00               .00               .00    .0
         TOTAL 5200   FUND TRANSFERS
                                                                          .00         .00               .00               .00    .0
         TOTAL EXPENDITURES
                                                                          .00   128,978.43       283,882.00        154,903.57   45.4
         TOTAL FOR CAPITAL OUTLAY FUND (310)
                                                                          .00    11,021.57              .00        -11,021.57    .0
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    15
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
BUILDING FUND (5 CENT LEVY) (3                                   TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

       TOTAL 0999 BEGINNING BALANCE
                                                                       .00      14,867.16               .00        -14,867.16     .0
RECEIPTS
REVENUE FROM LOCAL SOURCES
AD VALOREM TAXES
1111 GENERAL PROPERTY TAX                                              .00   1,868,175.00      1,868,175.00               .00 100.0
1113 PSC PROPERTY TAX                                                  .00            .00               .00               .00    .0
1115 DELINQUENT PROPERTY TAX                                           .00            .00               .00               .00    .0
       TOTAL AD VALOREM TAXES
                                                                       .00   1,868,175.00      1,868,175.00               .00 100.0
       TOTAL REVENUE FROM LOCAL SOURCES
                                                                       .00   1,868,175.00      1,868,175.00               .00 100.0
REVENUE FROM STATE SOURCES
RESTRICTED
3200 RESTRICTED STATE REVENUE                                          .00     434,014.00        843,922.00        409,908.00   51.4
       TOTAL RESTRICTED
                                                                       .00     434,014.00        843,922.00        409,908.00   51.4
UNDEFINED REV TYPE
3900 REV FOR/ON BEHALF PYMT STATE S                                    .00            .00               .00               .00    .0
       TOTAL UNDEFINED REV TYPE
                                                                       .00            .00               .00               .00     .0
       TOTAL REVENUE FROM STATE SOURCES
                                                                       .00     434,014.00        843,922.00        409,908.00   51.4
OTHER RECEIPTS
INTERFUND TRANSFERS
5210 FUND TRANSFER                                                     .00            .00               .00               .00    .0
       TOTAL INTERFUND TRANSFERS
                                                                       .00            .00               .00               .00     .0
       TOTAL OTHER RECEIPTS
04/05/2011 11:35                |MERCER COUNTY BOARD OF EDUCATION                                                         |PG    16
rcocanou                        |MONTHLY REPORT - FY 2011 Period 9                                                        |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
BUILDING FUND (5 CENT LEVY) (3                                   TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

                                                                     .00              .00               .00               .00    .0
       TOTAL RECEIPTS
                                                                     .00     2,302,189.00      2,712,097.00        409,908.00   84.9
       TOTAL REVENUE
                                                                     .00     2,317,056.16      2,712,097.00        395,040.84   85.4
04/05/2011 11:35                     |MERCER COUNTY BOARD OF EDUCATION                                                    |PG    17
rcocanou                             |MONTHLY REPORT - FY 2011 Period 9                                                   |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
BUILDING FUND (5 CENT LEVY) (3                                   TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
4200   SITE IMPROVEMENT
  0400   PURCHASED PROPERTY SERVICES                                      .00           .00       22,026.11         22,026.11    .0
         TOTAL 4200   SITE IMPROVEMENT
                                                                          .00            .00      22,026.11         22,026.11     .0
5100   DEBT SERVICE
  0800   MISCELLANEOUS                                                    .00           .00             .00               .00    .0
  0900   OTHER USES OF FUNDS                                              .00           .00             .00               .00    .0
         TOTAL 5100   DEBT SERVICE
                                                                          .00            .00            .00               .00     .0
5200   FUND TRANSFERS
  0900   OTHER USES OF FUNDS                                              .00   2,678,742.13   2,690,070.89         11,328.76   99.6
         TOTAL 5200   FUND TRANSFERS
                                                                          .00   2,678,742.13   2,690,070.89         11,328.76   99.6
         TOTAL EXPENDITURES
                                                                          .00   2,678,742.13   2,712,097.00         33,354.87   98.8
         TOTAL FOR BUILDING FUND (5 CENT LEVY) (320)
                                                                          .00    -361,685.97            .00        361,685.97     .0
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG    18
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
CONSTRUCTION FUND (360)                                          TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

       TOTAL 0999 BEGINNING BALANCE
                                                                        .00           .00               .00               .00    .0
RECEIPTS
REVENUE FROM LOCAL SOURCES
EARNINGS ON INVESTMENTS
1510 INTEREST ON INVESTMENTS                                            .00           .00               .00               .00    .0
       TOTAL EARNINGS ON INVESTMENTS
                                                                        .00           .00               .00               .00    .0
OTHER REVENUE FROM LOCAL SOURCES
1990 MISCELLANEOUS REVENUE                                              .00           .00               .00               .00    .0
       TOTAL OTHER REVENUE FROM LOCAL SOURCES
                                                                        .00           .00               .00               .00    .0
       TOTAL REVENUE FROM LOCAL SOURCES
                                                                        .00           .00               .00               .00    .0
REVENUE FROM STATE SOURCES
RESTRICTED
3200 RESTRICTED STATE REVENUE                                           .00           .00               .00               .00    .0
       TOTAL RESTRICTED
                                                                        .00           .00               .00               .00    .0
       TOTAL REVENUE FROM STATE SOURCES
                                                                        .00           .00               .00               .00    .0
OTHER RECEIPTS
BOND PROCEEDS
5110 BOND PRINCIPAL PROCEEDS                                            .00           .00        700,000.00        700,000.00    .0
       TOTAL BOND PROCEEDS
                                                                        .00           .00        700,000.00        700,000.00    .0
INTERFUND TRANSFERS
5210 FUND TRANSFER                                                      .00           .00               .00               .00    .0
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    19
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
CONSTRUCTION FUND (360)                                          TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________


       TOTAL INTERFUND TRANSFERS
                                                                       .00            .00               .00               .00    .0
SALE OR COMP FOR LOSS OF ASSETS
5332 LOSS COMP - BUILDINGS                                             .00            .00               .00               .00    .0
       TOTAL SALE OR COMP FOR LOSS OF ASSETS
                                                                       .00            .00               .00               .00    .0
       TOTAL OTHER RECEIPTS
                                                                       .00            .00        700,000.00        700,000.00    .0
       TOTAL RECEIPTS
                                                                       .00            .00        700,000.00        700,000.00    .0
       TOTAL REVENUE
                                                                       .00            .00        700,000.00        700,000.00    .0
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG    20
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
CONSTRUCTION FUND (360)                                          TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
4100   SITE ACQUISITION
  0700   PROPERTY                                                       .00           .00               .00               .00    .0
         TOTAL 4100   SITE ACQUISITION
                                                                        .00            .00              .00               .00    .0
4500   NEW BUILDING CONSTRUCTION
  0300   PURCHASED PROF AND TECH SERV                                   .00      5,400.00               .00         -5,400.00    .0
  0400   PURCHASED PROPERTY SERVICES                                    .00    124,946.57               .00       -124,946.57    .0
  0600   SUPPLIES AND MATERIALS                                         .00           .00               .00               .00    .0
  0700   PROPERTY                                                       .00      3,735.00               .00         -3,735.00    .0
  0840   CONTINGENCY                                                    .00           .00               .00               .00    .0
         TOTAL 4500   NEW BUILDING CONSTRUCTION
                                                                        .00     134,081.57              .00       -134,081.57    .0
4600   BLDG RENOVATIONS/AD
  0100   SALARIES PERSONNEL SERVICES                                  .00              .00              .00               .00    .0
  0200   EMPLOYEE BENEFITS                                            .00              .00              .00               .00    .0
  0300   PURCHASED PROF AND TECH SERV                            1,395.00       279,667.87        64,333.00       -215,334.87 434.7
  0400   PURCHASED PROPERTY SERVICES                                  .00     2,358,488.04       590,255.00     -1,768,233.04 399.6
  0600   SUPPLIES AND MATERIALS                                       .00         8,866.55              .00         -8,866.55    .0
  0700   PROPERTY                                                     .00       120,097.78              .00       -120,097.78    .0
  0800   MISCELLANEOUS                                                .00              .00        16,000.00         16,000.00    .0
  0840   CONTINGENCY                                                  .00              .00        29,412.00         29,412.00    .0
         TOTAL 4600   BLDG RENOVATIONS/AD
                                                                 1,395.00     2,767,120.24       700,000.00     -2,067,120.24 395.3
5200   FUND TRANSFERS
  0700   PROPERTY                                                       .00           .00               .00               .00    .0
  0900   OTHER USES OF FUNDS                                            .00           .00               .00               .00    .0
         TOTAL 5200   FUND TRANSFERS
                                                                        .00            .00              .00               .00    .0
UNDEFINED FUNC
  0100   SALARIES PERSONNEL SERVICES                                    .00            .00              .00               .00    .0
  0200   EMPLOYEE BENEFITS                                              .00            .00              .00               .00    .0
  0300   PURCHASED PROF AND TECH SERV                                   .00            .00              .00               .00    .0
  0400   PURCHASED PROPERTY SERVICES                                    .00            .00              .00               .00    .0
  0500   OTHER PURCHASED SERVICES                                       .00            .00              .00               .00    .0
  0600   SUPPLIES AND MATERIALS                                         .00            .00              .00               .00    .0
  0700   PROPERTY                                                       .00      13,620.00              .00        -13,620.00    .0
  0800   MISCELLANEOUS                                                  .00            .00              .00               .00    .0
  0840   CONTINGENCY                                                    .00            .00              .00               .00    .0
04/05/2011 11:35                |MERCER COUNTY BOARD OF EDUCATION                                                         |PG    21
rcocanou                        |MONTHLY REPORT - FY 2011 Period 9                                                        |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
CONSTRUCTION FUND (360)                                          TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________


       TOTAL UNDEFINED FUNC
                                                                     .00        13,620.00               .00        -13,620.00    .0
       TOTAL EXPENDITURES
                                                               1,395.00      2,914,821.81        700,000.00     -2,214,821.81 416.4
       TOTAL FOR CONSTRUCTION FUND (360)
                                                              -1,395.00     -2,914,821.81               .00      2,914,821.81    .0
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    22
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
DEBT SERVICE FUND (400)                                          TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

       TOTAL 0999 BEGINNING BALANCE
                                                                       .00            .00               .00               .00     .0
RECEIPTS
REVENUE FROM STATE SOURCES
UNDEFINED REV TYPE
3900 REV FOR/ON BEHALF PYMT STATE S                                    .00            .00               .00               .00    .0
       TOTAL UNDEFINED REV TYPE
                                                                       .00            .00               .00               .00     .0
       TOTAL REVENUE FROM STATE SOURCES
                                                                       .00            .00               .00               .00     .0
OTHER RECEIPTS
BOND PROCEEDS
5110 BOND PRINCIPAL PROCEEDS                                           .00            .00               .00               .00    .0
       TOTAL BOND PROCEEDS
                                                                       .00            .00               .00               .00     .0
INTERFUND TRANSFERS
5210 FUND TRANSFER                                                     .00   2,678,742.13      2,690,070.89         11,328.76   99.6
       TOTAL INTERFUND TRANSFERS
                                                                       .00   2,678,742.13      2,690,070.89         11,328.76   99.6
       TOTAL OTHER RECEIPTS
                                                                       .00   2,678,742.13      2,690,070.89         11,328.76   99.6
       TOTAL RECEIPTS
                                                                       .00   2,678,742.13      2,690,070.89         11,328.76   99.6
       TOTAL REVENUE
                                                                       .00   2,678,742.13      2,690,070.89         11,328.76   99.6
04/05/2011 11:35                     |MERCER COUNTY BOARD OF EDUCATION                                                    |PG    23
rcocanou                             |MONTHLY REPORT - FY 2011 Period 9                                                   |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
DEBT SERVICE FUND (400)                                          TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
5100   DEBT SERVICE
  0800   MISCELLANEOUS                                           176,804.72   1,545,081.26     2,690,070.89      1,144,989.63   57.4
         TOTAL 5100   DEBT SERVICE
                                                                 176,804.72   1,545,081.26     2,690,070.89      1,144,989.63   57.4
         TOTAL EXPENDITURES
                                                                 176,804.72   1,545,081.26     2,690,070.89      1,144,989.63   57.4
         TOTAL FOR DEBT SERVICE FUND (400)
                                                                -176,804.72   1,133,660.87              .00     -1,133,660.87     .0
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG    24
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
FOOD SERVICE FUND (51)                                           TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

        TOTAL 0999 BEGINNING BALANCE
                                                                        .00    375,750.14        165,984.00       -209,766.14 226.4
RECEIPTS
REVENUE FROM LOCAL SOURCES
EARNINGS ON INVESTMENTS
1510 INTEREST ON INVESTMENTS                                       457.39        3,589.85          4,256.00            666.15   84.4
        TOTAL EARNINGS ON INVESTMENTS
                                                                   457.39        3,589.85          4,256.00            666.15   84.4
FOOD SERVICE
1611   REIMBURSABLE SCHOOL LUNCH PROG                                 .00             .00        285,992.00        285,992.00     .0
1612   REIMBURSABLE SCH BREAKFAST PRG                                 .00             .00         88,032.00         88,032.00     .0
1621   NON-REIMBURSABLE LUNCH PROG                                 -10.50      357,063.84        377,916.00         20,852.16   94.5
1622   NON-REIMBURSABLE BREAKFAST PRG                                 .00       82,650.71         98,693.00         16,042.29   83.8
1624   NON-REIMBURSBLE A LA CARTE PRG                                 .00             .00               .00               .00     .0
1629   NON-REIMBURSBLE OTHER FOOD PRG                                 .00             .00               .00               .00     .0
1630   SPECIAL FUNCTIONS                                              .00             .00               .00               .00     .0
1631   CATERING                                                    511.15        2,065.65         10,136.00          8,070.35   20.4
1631   CATERING                                                       .00             .00               .00               .00     .0
        TOTAL FOOD SERVICE
                                                                   500.65      441,780.20        860,769.00        418,988.80   51.3
OTHER REVENUE FROM LOCAL SOURCES
1980 REFUND OF PRIOR YR EXPENDITURE                                     .00           .00               .00               .00     .0
1990 MISCELLANEOUS REVENUE                                              .00      1,310.46          9,379.00          8,068.54   14.0
1994 RETURN FOR INSUFFICIENT CHECKS                                     .00           .00            140.00            140.00     .0
        TOTAL OTHER REVENUE FROM LOCAL SOURCES
                                                                        .00      1,310.46          9,519.00          8,208.54   13.8
        TOTAL REVENUE FROM LOCAL SOURCES
                                                                   958.04      446,680.51        874,544.00        427,863.49   51.1
REVENUE FROM STATE SOURCES
RESTRICTED
3200 RESTRICTED STATE REVENUE                                           .00           .00               .00               .00    .0
        TOTAL RESTRICTED
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    25
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
FOOD SERVICE FUND (51)                                           TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

                                                                       .00            .00               .00               .00     .0
UNDEFINED REV TYPE
3900 REV FOR/ON BEHALF PYMT STATE S                                    .00            .00               .00               .00    .0
       TOTAL UNDEFINED REV TYPE
                                                                       .00            .00               .00               .00     .0
       TOTAL REVENUE FROM STATE SOURCES
                                                                       .00            .00               .00               .00     .0
REVENUE FROM FEDERAL SOURCES
RESTRICTED THROUGH THE STATE
4500 RESTRICTED FED THRU STATE                                139,021.00       456,480.00        560,469.00        103,989.00   81.5
       TOTAL RESTRICTED THROUGH THE STATE
                                                              139,021.00       456,480.00        560,469.00        103,989.00   81.5
UNDEFINED REV TYPE
4950 CHILD NUTR PRG DONATED COMMOD                                     .00            .00               .00               .00    .0
       TOTAL UNDEFINED REV TYPE
                                                                       .00            .00               .00               .00     .0
       TOTAL REVENUE FROM FEDERAL SOURCES
                                                              139,021.00       456,480.00        560,469.00        103,989.00   81.5
       TOTAL RECEIPTS
                                                              139,979.04       903,160.51      1,435,013.00        531,852.49   62.9
       TOTAL REVENUE
                                                              139,979.04     1,278,910.65      1,600,997.00        322,086.35   79.9
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    26
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
FOOD SERVICE FUND (51)                                           TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
3100   FOOD SERVICE OPERATION
  0100   SALARIES PERSONNEL SERVICES                           47,262.91       375,075.57        597,145.00        222,069.43 62.8
  0200   EMPLOYEE BENEFITS                                     10,275.36        79,977.96        142,880.00         62,902.04 56.0
  0300   PURCHASED PROF AND TECH SERV                             470.00         1,220.00          9,716.00          8,496.00 12.6
  0400   PURCHASED PROPERTY SERVICES                           10,172.21        59,934.61         78,101.00         18,166.39 76.7
  0500   OTHER PURCHASED SERVICES                                 892.70         6,893.78         22,015.00         15,121.22 31.3
  0600   SUPPLIES AND MATERIALS                                63,299.60       446,574.12        671,728.00        225,153.88 66.5
  0700   PROPERTY                                                 298.00         9,834.57         10,062.00            227.43 97.7
  0800   MISCELLANEOUS                                               .00         5,893.82            350.00         -5,543.82******
  0840   CONTINGENCY                                                 .00              .00               .00               .00    .0
  0900   OTHER USES OF FUNDS                                         .00              .00               .00               .00    .0
         TOTAL 3100   FOOD SERVICE OPERATION
                                                              132,670.78       985,404.43      1,531,997.00        546,592.57   64.3
5200   FUND TRANSFERS
  0900   OTHER USES OF FUNDS                                           .00      17,312.00         69,000.00         51,688.00   25.1
         TOTAL 5200   FUND TRANSFERS
                                                                       .00      17,312.00         69,000.00         51,688.00   25.1
         TOTAL EXPENDITURES
                                                              132,670.78     1,002,716.43      1,600,997.00        598,280.57   62.6
         TOTAL FOR FOOD SERVICE FUND (51)
                                                                7,308.26       276,194.22               .00       -276,194.22     .0
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    27
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
DAYCARE (52)                                                     TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
0999 BEGINNING BALANCE

       TOTAL 0999 BEGINNING BALANCE
                                                                       .00            .00               .00               .00    .0
RECEIPTS
REVENUE FROM LOCAL SOURCES
UNDEFINED REV TYPE
1810 DAY CARE FEES                                                     .00            .00               .00               .00    .0
       TOTAL UNDEFINED REV TYPE
                                                                       .00            .00               .00               .00    .0
       TOTAL REVENUE FROM LOCAL SOURCES
                                                                       .00            .00               .00               .00    .0
OTHER RECEIPTS
SALE OR COMP FOR LOSS OF ASSETS
5341 SALE OF EQUIPMENT ETC                                             .00            .00               .00               .00    .0
       TOTAL SALE OR COMP FOR LOSS OF ASSETS
                                                                       .00            .00               .00               .00    .0
       TOTAL OTHER RECEIPTS
                                                                       .00            .00               .00               .00    .0
       TOTAL RECEIPTS
                                                                       .00            .00               .00               .00    .0
       TOTAL REVENUE
                                                                       .00            .00               .00               .00    .0
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    28
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
DAYCARE (52)                                                     TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
3200   ENTERPRISE OPERATION
  0100   SALARIES PERSONNEL SERVICES                                   .00            .00               .00               .00    .0
  0200   EMPLOYEE BENEFITS                                             .00            .00               .00               .00    .0
  0600   SUPPLIES AND MATERIALS                                        .00            .00               .00               .00    .0
         TOTAL 3200   ENTERPRISE OPERATION
                                                                       .00            .00               .00               .00    .0
         TOTAL EXPENDITURES
                                                                       .00            .00               .00               .00    .0
         TOTAL FOR DAYCARE (52)
                                                                       .00            .00               .00               .00    .0
04/05/2011 11:35                 |MERCER COUNTY BOARD OF EDUCATION                                                        |PG    29
rcocanou                         |MONTHLY REPORT - FY 2011 Period 9                                                       |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
FISCAL AGENT FUND (60)                                           TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
RECEIPTS
REVENUE FROM FEDERAL SOURCES
RESTRICTED THROUGH THE STATE
4500 RESTRICTED FED THRU STATE                                        .00             .00               .00               .00    .0
       TOTAL RESTRICTED THROUGH THE STATE
                                                                      .00             .00               .00               .00    .0
       TOTAL REVENUE FROM FEDERAL SOURCES
                                                                      .00             .00               .00               .00    .0
       TOTAL RECEIPTS
                                                                      .00             .00               .00               .00    .0
       TOTAL REVENUE
                                                                      .00             .00               .00               .00    .0
       TOTAL FOR FISCAL AGENT FUND (60)
                                                                      .00             .00               .00               .00    .0
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG    30
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
TRUST AND AGENCY FUND (70)                                       TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
RECEIPTS
REVENUE FROM LOCAL SOURCES
EARNINGS ON INVESTMENTS
1510 INTEREST ON INVESTMENTS                                            .00           .00               .00               .00    .0
       TOTAL EARNINGS ON INVESTMENTS
                                                                        .00           .00               .00               .00    .0
OTHER REVENUE FROM LOCAL SOURCES
1920 CONTRIBUTIONS/DONATIONS                                            .00           .00               .00               .00    .0
1925 REIMBURSEMENTS (NON-GVT)                                           .00           .00               .00               .00    .0
1990 MISCELLANEOUS REVENUE                                              .00           .00               .00               .00    .0
       TOTAL OTHER REVENUE FROM LOCAL SOURCES
                                                                        .00           .00               .00               .00    .0
       TOTAL REVENUE FROM LOCAL SOURCES
                                                                        .00           .00               .00               .00    .0
       TOTAL RECEIPTS
                                                                        .00           .00               .00               .00    .0
       TOTAL REVENUE
                                                                        .00           .00               .00               .00    .0
04/05/2011 11:35                    |MERCER COUNTY BOARD OF EDUCATION                                                     |PG    31
rcocanou                            |MONTHLY REPORT - FY 2011 Period 9                                                    |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
TRUST AND AGENCY FUND (70)                                       TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
1000   INSTRUCTION
  0600   SUPPLIES AND MATERIALS                                          .00          .00               .00               .00    .0
         TOTAL 1000   INSTRUCTION
                                                                         .00          .00               .00               .00    .0
2100   STUDENT SUPPORT SERVICES
  0300   PURCHASED PROF AND TECH SERV                                    .00          .00               .00               .00    .0
         TOTAL 2100   STUDENT SUPPORT SERVICES
                                                                         .00          .00               .00               .00    .0
2700   STUDENT TRANSPORTATION
  0600   SUPPLIES AND MATERIALS                                          .00          .00               .00               .00    .0
         TOTAL 2700   STUDENT TRANSPORTATION
                                                                         .00          .00               .00               .00    .0
2800   CENTRAL OFFICE SUPPORT
  0500   OTHER PURCHASED SERVICES                                        .00          .00               .00               .00    .0
         TOTAL 2800   CENTRAL OFFICE SUPPORT
                                                                         .00          .00               .00               .00    .0
3300   COMMUNITY SERVICES
  0600   SUPPLIES AND MATERIALS                                          .00          .00               .00               .00    .0
         TOTAL 3300   COMMUNITY SERVICES
                                                                         .00          .00               .00               .00    .0
         TOTAL EXPENDITURES
                                                                         .00          .00               .00               .00    .0
         TOTAL FOR TRUST AND AGENCY FUND (70)
                                                                         .00          .00               .00               .00    .0
04/05/2011 11:35                   |MERCER COUNTY BOARD OF EDUCATION                                                      |PG    32
rcocanou                           |MONTHLY REPORT - FY 2011 Period 9                                                     |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GOVNMNTAL ASSETS 1,2,31,32,36                                    TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

REVENUES
RECEIPTS
REVENUE FROM LOCAL SOURCES
OTHER REVENUE FROM LOCAL SOURCES
1930 GAIN/LOSS ON SALE/CAPITAL ASSE                                     .00     -6,442.97               .00          6,442.97    .0
       TOTAL OTHER REVENUE FROM LOCAL SOURCES
                                                                        .00     -6,442.97               .00          6,442.97    .0
       TOTAL REVENUE FROM LOCAL SOURCES
                                                                        .00     -6,442.97               .00          6,442.97    .0
       TOTAL RECEIPTS
                                                                        .00     -6,442.97               .00          6,442.97    .0
       TOTAL REVENUE
                                                                        .00     -6,442.97               .00          6,442.97    .0
04/05/2011 11:35                    |MERCER COUNTY BOARD OF EDUCATION                                                     |PG    33
rcocanou                            |MONTHLY REPORT - FY 2011 Period 9                                                    |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GOVNMNTAL ASSETS 1,2,31,32,36                                    TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
1000   INSTRUCTION
  0700   PROPERTY                                                        .00     4,456.42               .00         -4,456.42    .0
         TOTAL 1000   INSTRUCTION
                                                                         .00     4,456.42               .00         -4,456.42    .0
2100   STUDENT SUPPORT SERVICES
  0700   PROPERTY                                                        .00        53.20               .00            -53.20    .0
         TOTAL 2100   STUDENT SUPPORT SERVICES
                                                                         .00        53.20               .00            -53.20    .0
2200   INSTRUCTIONAL STAFF SUPP SERV
  0700   PROPERTY                                                        .00          .00               .00               .00    .0
         TOTAL 2200   INSTRUCTIONAL STAFF SUPP SERV
                                                                         .00          .00               .00               .00    .0
2300   DISTRICT ADMIN SUPPORT
  0700   PROPERTY                                                        .00          .00               .00               .00    .0
         TOTAL 2300   DISTRICT ADMIN SUPPORT
                                                                         .00          .00               .00               .00    .0
2400   SCHOOL ADMIN SUPPORT
  0700   PROPERTY                                                        .00       122.34               .00           -122.34    .0
         TOTAL 2400   SCHOOL ADMIN SUPPORT
                                                                         .00       122.34               .00           -122.34    .0
2500   BUSINESS SUPPORT SERVICES
  0700   PROPERTY                                                        .00        40.78               .00            -40.78    .0
         TOTAL 2500   BUSINESS SUPPORT SERVICES
                                                                         .00        40.78               .00            -40.78    .0
2600   PLANT OPERATION & MANAGEMENT
  0700   PROPERTY                                                        .00          .00               .00               .00    .0
         TOTAL 2600   PLANT OPERATION & MANAGEMENT
                                                                         .00          .00               .00               .00    .0
2700   STUDENT TRANSPORTATION
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    34
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
GOVNMNTAL ASSETS 1,2,31,32,36                                    TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

  0700   PROPERTY                                                      .00         193.31               .00           -193.31    .0
         TOTAL 2700   STUDENT TRANSPORTATION
                                                                       .00         193.31               .00           -193.31    .0
2800   CENTRAL OFFICE SUPPORT
  0700   PROPERTY                                                      .00            .00               .00               .00    .0
         TOTAL 2800   CENTRAL OFFICE SUPPORT
                                                                       .00            .00               .00               .00    .0
3300   COMMUNITY SERVICES
  0700   PROPERTY                                                      .00            .00               .00               .00    .0
         TOTAL 3300   COMMUNITY SERVICES
                                                                       .00            .00               .00               .00    .0
         TOTAL EXPENDITURES
                                                                       .00       4,866.05               .00         -4,866.05    .0
         TOTAL FOR GOVNMNTAL ASSETS 1,2,31,32,36 (8)
                                                                       .00     -11,309.02               .00         11,309.02    .0
04/05/2011 11:35                  |MERCER COUNTY BOARD OF EDUCATION                                                       |PG    35
rcocanou                          |MONTHLY REPORT - FY 2011 Period 9                                                      |glkymnth
                                                                  MONTH             YEAR              BUDGET         AVAILABLE   PCT
FOOD SERVICE ASSETS (81)                                         TO DATE           TO DATE            APPROP          BUDGET    USED
________________________________________________________________ _________________ __________________ ______________ _______________

EXPENDITURES
3100   FOOD SERVICE OPERATION
  0700   PROPERTY                                                      .00            .00               .00               .00    .0
         TOTAL 3100   FOOD SERVICE OPERATION
                                                                       .00            .00               .00               .00    .0
         TOTAL EXPENDITURES
                                                                       .00            .00               .00               .00    .0
         TOTAL FOR FOOD SERVICE ASSETS (81)
                                                                       .00            .00               .00               .00    .0
04/05/2011 11:35                |MERCER COUNTY BOARD OF EDUCATION                                                         |PG    36
rcocanou                        |MONTHLY REPORT - FY 2011 Period 9                                                        |glkymnth
                                                          REPORT OPTIONS

____________________________________________________________________________________________________________________________________



                                      Fiscal Year/Period for reports        2011   9
                                      Include page break between funds?        Y
                                      Include expenditure detail?              N
                                      Include Percent Used?                    Y
                                      Include Last FY Actuals?                 N
                                        Thru (P)eriod or (T)otal for Year
                                      Include Prior FY 2 Actuals?              N
                                      Include Encumbrances?                    N

                                     ** END OF REPORT - Generated by RUTH ANN COCANOUGHER **
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     1
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 1    GENERAL FUND                                                    FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             10       6101         CASH IN BANK                            157,910.44       4,168,382.74
                                                                   __________________ __________________
                   TOTAL ASSETS                                            157,910.44       4,168,382.74
                                                                   ================== ==================

LIABILITIES
               10     7421         ACCOUNTS PAYABLE                             -25.34                .00
               10     7461         ACCR SALARIES & BENEFT PAYABLE            -1,993.38         -39,969.35
               10     7472         FICA WITHHELD PAYABLE                          -.10               -.12
               10     7475         CERS WITHHELD PAYABLE                           .00            -125.12
               10     7493         CURRENT PORTION ACCUM SICK LEA                  .00        -351,359.75
               10     7603         ENCUMBRANCES                              39,986.59         190,299.48
                                                                    __________________ __________________
                    TOTAL LIABILITIES                                        37,967.77        -201,154.86
                                                                    __________________ __________________

FUND BALANCE
               10     6302         REVENUES CONTROL                      -1,407,556.90     -16,025,376.72
               10     7602         EXPENDITURES CONTROL                   1,251,665.28      12,248,448.32
               10     8753         RESERVED FOR ENCUMBRANCES                -39,986.59        -190,299.48
                                                                    __________________ __________________
                    TOTAL FUND BALANCE                                     -195,878.21      -3,967,227.88
                                                                    __________________ __________________
                    TOTAL LIABILITIES + FUND BALANCE                       -157,910.44      -4,168,382.74
                                                                    ================== ==================
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     2
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 2    SPECIAL REVENUE                                                 FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             20       6101         CASH IN BANK                            326,686.64           6,775.36
                                                                   __________________ __________________
                   TOTAL ASSETS                                            326,686.64           6,775.36
                                                                   ================== ==================

LIABILITIES
               20     7603         ENCUMBRANCES                             5,047.20          64,169.10
                                                                  __________________ __________________
                    TOTAL LIABILITIES                                       5,047.20          64,169.10
                                                                  __________________ __________________

FUND BALANCE
               20     6302         REVENUES CONTROL                      -807,098.75      -3,236,270.69
               20     7602         EXPENDITURES CONTROL                   480,412.11       3,229,495.33
               20     8753         RESERVED FOR ENCUMBRANCES               -5,047.20         -64,169.10
                                                                  __________________ __________________
                    TOTAL FUND BALANCE                                   -331,733.84         -70,944.46
                                                                  __________________ __________________
                    TOTAL LIABILITIES + FUND BALANCE                     -326,686.64          -6,775.36
                                                                  ================== ==================
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     3
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 310 CAPITAL OUTLAY FUND                                              FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             31       6101         CASH IN BANK                                   .00          11,021.57
                                                                   __________________ __________________
                   TOTAL ASSETS                                                   .00          11,021.57
                                                                   ================== ==================

LIABILITIES
               31     7603         ENCUMBRANCES                                  .00           1,227.53
                                                                  __________________ __________________
                    TOTAL LIABILITIES                                            .00           1,227.53
                                                                  __________________ __________________

FUND BALANCE
               31     6302         REVENUES CONTROL                              .00        -140,000.00
               31     7602         EXPENDITURES CONTROL                          .00         128,978.43
               31     8753         RESERVED FOR ENCUMBRANCES                     .00          -1,227.53
                                                                  __________________ __________________
                    TOTAL FUND BALANCE                                           .00         -12,249.10
                                                                  __________________ __________________
                    TOTAL LIABILITIES + FUND BALANCE                             .00         -11,021.57
                                                                  ================== ==================
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     4
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 320 BUILDING FUND (5 CENT LEVY)                                      FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             32       6101         CASH IN BANK                                   .00        -361,685.97
                                                                   __________________ __________________
                   TOTAL ASSETS                                                   .00        -361,685.97
                                                                   ================== ==================

FUND BALANCE
               32     6302         REVENUES CONTROL                              .00      -2,317,056.16
               32     7602         EXPENDITURES CONTROL                          .00       2,678,742.13
                                                                  __________________ __________________
                    TOTAL FUND BALANCE                                           .00         361,685.97
                                                                  ================== ==================
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     5
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 360 CONSTRUCTION FUND                                                FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             36       6101         CASH IN BANK                             -1,395.00          96,968.31
                                                                   __________________ __________________
                   TOTAL ASSETS                                             -1,395.00          96,968.31
                                                                   ================== ==================

LIABILITIES
               36     7603         ENCUMBRANCES                                   .00           8,018.84
                                                                   __________________ __________________
                    TOTAL LIABILITIES                                             .00           8,018.84
                                                                   __________________ __________________

FUND BALANCE
               36     7602         EXPENDITURES CONTROL                      1,395.00       2,914,821.81
               36     8753         RESERVED FOR ENCUMBRANCES                      .00          -8,018.84
               36     8766         RESERVED   FOR FUTURE CONSTR.                  .00      -3,011,790.12
                                                                   __________________ __________________
                    TOTAL FUND BALANCE                                       1,395.00        -104,987.15
                                                                   __________________ __________________
                    TOTAL LIABILITIES + FUND BALANCE                         1,395.00         -96,968.31
                                                                   ================== ==================
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     6
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 400 DEBT SERVICE FUND                                                FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             40       6101         CASH IN BANK                           -176,804.72       1,222,532.75
                                                                   __________________ __________________
                   TOTAL ASSETS                                           -176,804.72       1,222,532.75
                                                                   ================== ==================

LIABILITIES
               40     7421         ACCOUNTS PAYABLE                              .00         -88,871.88
               40     7603         ENCUMBRANCES                          -176,804.72       1,222,547.72
                                                                  __________________ __________________
                    TOTAL LIABILITIES                                    -176,804.72       1,133,675.84
                                                                  __________________ __________________

FUND BALANCE
               40     6302         REVENUES CONTROL                              .00      -2,678,742.13
               40     7602         EXPENDITURES CONTROL                   176,804.72       1,545,081.26
               40     8753         RESERVED FOR ENCUMBRANCES              176,804.72      -1,222,547.72
                                                                  __________________ __________________
                    TOTAL FUND BALANCE                                    353,609.44      -2,356,208.59
                                                                  __________________ __________________
                    TOTAL LIABILITIES + FUND BALANCE                      176,804.72      -1,222,532.75
                                                                  ================== ==================
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     7
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 51   FOOD SERVICE FUND                                               FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             51       6101         CASH IN BANK                              7,308.26         240,962.82
             51       6171         INVENTORIES FOR CONSUMPTION                    .00          35,231.40
                                                                   __________________ __________________
                   TOTAL ASSETS                                              7,308.26         276,194.22
                                                                   ================== ==================

LIABILITIES
               51     7603         ENCUMBRANCES                            94,559.90         322,695.10
                                                                  __________________ __________________
                    TOTAL LIABILITIES                                      94,559.90         322,695.10
                                                                  __________________ __________________

FUND BALANCE
               51     6302         REVENUES CONTROL                      -139,979.04      -1,278,910.65
               51     7602         EXPENDITURES CONTROL                   132,670.78       1,002,716.43
               51     8753         RESERVED FOR ENCUMBRANCES              -94,559.90        -322,695.10
                                                                  __________________ __________________
                    TOTAL FUND BALANCE                                   -101,868.16        -598,889.32
                                                                  __________________ __________________
                    TOTAL LIABILITIES + FUND BALANCE                       -7,308.26        -276,194.22
                                                                  ================== ==================
04/05/2011 11:33                 |MERCER COUNTY BOARD OF EDUCATION                                          |PG     8
rcocanou                         |BALANCE SHEET FOR 2011 9                                                  |glbalsht
                                                               FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 8    GOVNMNTAL ASSETS 1,2,31,32,36                                   FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             80       6201         LAND                                           .00       1,622,246.42
             80       6211         LAND IMPROVEMENTS                              .00       2,125,193.24
             80       6212         ACCMLTED DEPRECIA LAND IMPROVE                 .00      -1,100,085.41
             80       6221         BUILDINGS & BUILDING IMPROVEME                 .00      58,139,434.52
             80       6222         ACCUMULATED DEPRECIATION-BLDGS                 .00     -13,573,113.96
             80       6231         TECHNOLOGY EQUIPMENT                    408,585.26       3,145,007.54
             80       6232         ACCUM DEPREC-TECHNOLOGY EQUIP                  .00      -1,404,501.74
             80       6241         VEHICLES                                       .00       4,519,375.89
             80       6242         ACCUMULATED DEPRECIATION-VEHIC                 .00      -3,273,745.98
             80       6251         GENERAL EQUIPMENT                        19,031.58       2,205,079.29
             80       6252         ACCUMULATED DEPREC-GEN EQUIPME                 .00      -1,054,831.42
             80       8710         INVESTMENT IN GOVERNMENTAL AST         -427,616.84     -51,361,367.41
                                                                   __________________ __________________
                   TOTAL ASSETS                                                   .00         -11,309.02
                                                                   ================== ==================

FUND BALANCE
               80     6302         REVENUES CONTROL                              .00           6,442.97
               80     7602         EXPENDITURES CONTROL                          .00           4,866.05
                                                                  __________________ __________________
                    TOTAL FUND BALANCE                                           .00          11,309.02
                                                                  ================== ==================
04/05/2011 11:33                |MERCER COUNTY BOARD OF EDUCATION                                           |PG     9
rcocanou                        |BALANCE SHEET FOR 2011 9                                                   |glbalsht
                                                              FUND:

                                                                           NET CHANGE            ACCOUNT
FUND: 81   FOOD SERVICE ASSETS                                             FOR PERIOD            BALANCE
_________________________________________________________________________________________________________
ASSETS
             81       6231         TECHNOLOGY EQUIPMENT                      1,594.62          10,278.62
             81       6232         ACCUM DEPREC-TECHNOLOGY EQUIP                  .00          -5,779.40
             81       6251         GENERAL EQUIPMENT                         1,603.00         685,824.10
             81       6252         ACCUMULATED DEPREC-GEN EQUIPME                 .00        -532,903.02
             81       8711         INVEST IN BUSINESS TYPE ASSETS           -3,197.62        -157,420.30
                                                                   __________________ __________________
                   TOTAL ASSETS                                                   .00                .00
                                                                   ================== ==================


                                      ** END OF REPORT - Generated by RUTH ANN COCANOUGHER **
                         INFORMATIONAL ITEM


                                                     PRESENTER: Betty Sims



SUBJECT:   ATTENDANCE REPORT


INTRODUCTION:   Betty Sims will present attendance updates to the Board at this time.




                                      5
                                         Mercer County Schools
                      Attendance Report 2010 - 2011 Month 6 (1/19/11 - 2/22/2011)



SCHOOL                          Mbrship 07-08     Mbrship 08-09   Mbrship 09-10   Mbrship 10-11
MCES                                        844             843            759
MCES 1 - 3                                                                                  664
Harlow K                                                                                    221
Harlow K-5                                  583             587            588
Harlow 5th Only                             239             232            233
Mercer Intermediate 4th & 5th                                                               427
KMS                                         773             733            731              712
9th                                         263             269            269              229
MCSHS                                       708             704            701              721
HDT                                          35              30             30               27
MLC                                          14
Mercer Central                                                                                   20
DISTRICT TOTAL (w/out P)                 3220             3166           3157             3021


SCHOOL                          ADA 07-08         ADA 08-09       ADA 09-10        ADA 10-11
MCES                                  736.98            718.01         663.36
MCES 1 -3                                                                               616.43
Harlow K                                                                                201.33
Harlow K-5                            515.34            521.33         555.41
Harlow 5th Only                       228.54             219.4         240.06
Mercer Intermediate 4th & 5th                                                           401.22
KMS                                    748.8            698.69         677.06           674.06
9th                                   250.55            259.38         240.85           214.71
MCSHS                                 667.71             670.6         688.89            672.8
HDT                                    31.13             25.77           22.3            24.39
MLC                                    12.33
Mercer Central                                                                          17.48
DISTRICT TOTAL (w/out P)             2962.84           2893.78        2847.87         2822.42 /(2721.82 50% K)

SCHOOL                          Att % 07-08       Att % 08-09     Att % 09-10      Att % 10-11
MCES                                    95.94             94.65          96.14
MCES 1-3                                                                                 92.75
Harlow K                                                                                 91.25
Harlow K-5                              95.34             94.74          95.29
Harlow 5th Only                         95.78             94.64          96.00
Mercer Intermediate 4th & 5th                                                            93.88
KMS                                     96.26             95.26          94.96           94.56
9th                                     96.02             95.62          95.02           93.72
MCSHS                                   94.18             95.08          93.74           93.28
HDT                                     90.07             89.37          86.24           90.14
MLC                                     89.87
Mercer Central                                                                           87.25
DISTRICT TOTAL (w/out P)                                                                 93.37
                                         Mercer County Schools
                      Attendance Report 2010 - 2011 Month 7 (02/23/11 - 03/22/11)



SCHOOL                          Mbrship 07-08     Mbrship 08-09   Mbrship 09-10   Mbrship 10-11
MCES                                        851             836            759
MCES 1 - 3                                                                                  667
Harlow K                                                                                    220
Harlow K-5                                  566             593            626
Harlow 5th Only                             235             233            250
Mercer Intermediate 4th & 5th                                                               429
KMS                                         766             734            707              712
9th                                         261             268            251              228
MCSHS                                       692             702            733              716
HDT                                          37              30             29               27
MLC                                          18
Mercer Central                                                                                   20
DISTRICT TOTAL (w/out P)                 3191             3163           3105             3019


SCHOOL                          ADA 07-08         ADA 08-09       ADA 09-10        ADA 10-11
MCES                                  733.04            713.38         723.05
MCES 1 -3                                                                               639.25
Harlow K                                                                                203.51
Harlow K-5                            502.14            533.41         603.63
Harlow 5th Only                       227.03            224.51         241.32
Mercer Intermediate 4th & 5th                                                           411.04
KMS                                   731.17            691.05         674.97           679.82
9th                                   249.55            255.24         238.28           216.96
MCSHS                                 643.31            654.97         686.99           680.54
HDT                                    33.56             25.35          25.62            24.36
MLC                                    17.15
Mercer Central                                                                          17.22
DISTRICT TOTAL (w/out P)             2899.92            2873.4        2840.75         2872.70 (2770.95 Half K)

SCHOOL                          Att % 07-08       Att % 08-09     Att % 09-10      Att % 10-11
MCES                                    95.11             94.68          95.31
MCES 1-3                                                                                 95.87
Harlow K                                                                                 92.51
Harlow K-5                              95.79             95.88          96.39
Harlow 5th Only                         96.73             96.22          96.45
Mercer Intermediate 4th & 5th                                                            95.83
KMS                                     95.41             94.10          95.40           95.45
9th                                     95.63             95.22          94.89           95.09
MCSHS                                   92.94             93.24          93.74           95.17
HDT                                     91.20             85.35          85.43           88.94
MLC                                     95.01
Mercer Central                                                                           88.01
DISTRICT TOTAL (w/out P)                                                                 95.17
                             INFORMATIONAL ITEM


                                                       PRESENTER: Mr. Stinnett



SUBJECT:            PUBLIC PARTICIPATING IN OPEN MEETINGS - BOARD
                    POLICY 1.421


INTRODUCTION: Persons wishing to address the Board must first be recognized by the
              chairperson. An individual or group granted the privilege of being heard
              must give his/her name, address, and reason for speaking. The chairperson
              may rule on the relevance of the topic to the Board’s Agenda. The
              chairperson may also establish time limit of 5 minutes for speakers.


                    At this time the board will receive comments from the public.




                                         6
                                         STAFF NOTE

                                                                     PRESENTER: Mr. Stinnett


SUBJECT:       APPROVAL OF ALL ITEMS IN CONSENT AGENDA

INTRODUCTION: Several items have been placed in the section called “Consent Agenda”.
              These items will all be voted on with one motion and one vote. These are
              typically items that happen on a regular basis, are annual fees,
              or routine items in doing business.

The board may discuss any item they wish.

The board has the option to pull any item out for a separate vote.

CONSENT AGENDA
     a. Minutes of 3/17/11, 3/18/11, 3/28/11 and 4/11/11 Board Meetings
     b. Invoices
     c. Approve Second Reading of 03.121 and 03.221 – Direct Deposit
     d. Approve MCIS Fund Raiser
     e. Approve Alternate Transportation for FCCLA
     f. Approve Facilities Request-MCIS Auditorium/Café – T.Yeast
     g. Approve Shortened School Day for one KMS student


SUPERINTENDENTENT’S RECOMMENDATION:




On a motion by _____________________, second by ____________________, the board voted to
approve all items in the consent agenda.

Do a Verbal Roll Call Vote:
Pattie Burke (Vice-Chair)             Yes _____              No_____
Ron Betsher                           Yes_____               No_____
Billy Montgomery                      Yes_____               No_____
Larry Yeager                          Yes_____               No_____
Jim Stinnett (Chairperson)            Yes_____               No_____




                                              7
                                         RECORD OF BOARD PROCEEDINGS
                                              The Mercer County Board of Education
                                                Met at Mercer Co. Sr. High School
                                                 5:30 p.m. Board Meeting

                                                REGULAR MEETING MINUTES
                                                      March 17, 2011

11. 197            CALL TO ORDER/ROLL CALL –All present:
                   Jim Stinnett, Board Chair          Billy Montgomery
                   Pattie Burke, Board Vice-Chair     Larry Yeager
                   Ron Betsher

11.198             APPROVAL OF AGENDA

On a motion by Pattie Burke, second by Ron Betsher, the board voted to approve the agenda as presented,
including the addendum item.                                                       VOTE: 5 of 5

11.198.1           PRESENTATION OF CHECK FROM HARRODSBURG MERCER COUNTY
                   INDUSTRIAL DEVELOPMENT ASSOCIATION (HMCIDA)

Mr. Drew Dennis from the HMCIDA presented the high school with a check for $10,000 to help the Project
Lead the Way Engineering program at MCSH continue with a full time schedule next year, 2011-12. The
program was in jeopardy of being cut to half time until the HMCIDA heard about it, and decided to help.

11.199             RECOGNITIONS –Informational Item

INTRODUCTION:                 The following were recognized by the Board of Education for their achievements.
  1.     TITAN PROUD – No Exceptions - A student from each school (Mercer Elementary, Harlow Early Learning
         Center, Mercer Co. Intermediate School, King Middle School, 9th Grade Academy and Mercer County Senior High
         School) will be recognized each month at the board of education meetings for their efforts in the classroom,
         leadership skills and attitude. The student award recipient must meet the following guidelines:

         GUIDELINES
                  Perfect attendance during the month student(s) are being observed.
                  Completed all homework assignments and tests.
                  Passing grade.
                  No discipline issues.
                  Student demonstrates good leadership skills.
                  Student exhibits a winning attitude and spirit toward learning and peers.

                   a)   MERCER ELEMENTARY SCHOOL – Lyndsey Phillips, 1st grade
                   b)   HARLOW EARLY LEARNING CENTER - Laura Wiley, Kindergarten
                   c)   MERCER CO. INTERMEDIATE SCHOOL – Madison Ford, 4th grade
                   d)   KING MIDDLE SCHOOL – Delanie Crace, 6th grade
                   e)   9th GRADE ACADEMY – Mason Thompson
                   f)   MERCER COUNTY SENIOR HIGH – Megan Horner, 10th grade

  2.     MCSH Student, Zac Griggs – Zac won ‘Best of Show 3-D’ at the annual Bluegrass Regional High School Art
         Exhibition competition. There were more than 125 pieces submitted from various schools.
  3.     MCSH Student, Jacob Sexton - Jacob competed against more than 170 of the best high school welders in the
         nation and won first place, which includes a full scholarship to the Tulsa Welding School in Florida valued at
                                                                                                                   1



         $16,000.
                                                                                                                          Page




March 17, 2011 Regular Meeting Minutes
   4.   MCSH Students Seth Blevins & Jacob Record – Seth and Jacob also competed in the National Welding
        Competition and will be honored for making it to the national competition.
   5.   KMS 7th Grade Basketball Team - The King Middle School 7th grade boys basketball team will be recognized for
        winning the Salt River Conference Tournament Championship.
        Jackson Baughman                  Drew Davis               Nathan Parker
        Blake Hendren                     Will Hager               Will Rogers
        Austin Satterly                   Chase Moore              Tanner Robins
        Connor Souder                     Lex Burkhead             Dustin Baker
        Head Coach: Lisa Sparrow          Asst. Coach: Casey Sparrow
   6.   MCSH Lady Titans Basketball Teams– the Mercer County Senior High School Lady Titans basketball team will
        be recognized for winning the 46th District Tournament Championship title.
        LADY TITANS
        Madaline Bartley           Gentry Brown                      Taylor Readnower
        Hannah Logue                        Raegan Freeman           Tabby Shewmaker
        Kaylee Russell                      Taylor Schroeder         Cawood Dedman
        Missa Walker                        DeAnna Stinnett          Savannah Taylor
        Kandace Gash                        Carli Souder
        Catheryne Claunch                   Candace Kilgore
        Head Coach: Chris Souder Stat man: Landon Souder
        Asst. Coaches: Todd Claunch, Kelona Masterson & Spencer Tatum


11.199.1         RECOGNITION OF AG STUDENTS

Sylvia Moore recognized several Ag students who were instrumental in starting Mercer’s” Farm to School”
program on site last year in which they provided tomatoes to the MCSH cafeteria. This year 4 students went to
state conference to present information on their program. Next year the program will be expanded to provide
tomatoes for 9th Gr. Academy and MCSH. Other districts are calling and/or planning visits to Mercer to gain the
information to begin this program in their schools. Students recognized were Brooke Allen, William Sims,
Wyatt Bishop and Alissa Sowder. Teachers involved are Dan Stoltzfus and Kendra Horn.

11.199.2         POEMS READ BY “POETRY OUT LOUD” STUDENTS

The students who were to read their poetry were not able to make the March meeting. We will put them on the
agenda for the April board meeting.

11.200 Reports – Informational Items
       a. Superintendent Report
              1. The King Middle School KUNA Team (Ky. United Nations Assoc.) finished top overall in
                  the state this week presenting their legislation on Human Trafficking. We will recognize
                  this group at our April meeting.
              2. The second light pole at the AJ Field has fallen. On Mr. Anness’ advice, the Superintendent
                  recommended we have the other six poles brought down for safety concerns. We have
                  students use the facility for recess, extra-curricular events and community members who
                  walk the track. We hope to have this done in the next week. The board was in agreement
                  for Mr. Hamilton to proceed.
              3. School visits this week indicate staff and students are very much involved in teaching and
                  learning. Mr. Hamilton is very proud of the focus in our schools on academic achievement.
              4. Mr. Hamilton encouraged everyone to check out the district website to view information on
                  our students who just keep shining like KMS Michael Cox and his Ag Day Essay, Allison
                  Davis receiving her award from Commissioner Richie Farmer for her Ky. Dept of Ag
                                                                                                            2



                  poster, and Brandon Hartman’s $4,000 scholarship for welding to a school in Ohio.
                                                                                                                       Page




March 17, 2011 Regular Meeting Minutes
         b. Finance Officer’s Report

            Ruth Ann Cocanougher, Finance Officer, provided the monthly financial report for February, 2011.
            Ending cash balance was $5,071,252. Revenues and expenses for YTD February were discussed in
            detail, noting that we anticipate collecting 97% of property tax collections from the sheriff and have
            $356,000 outstanding at this time. Property assessment for the county increased $12 million from
            2009 to 2010 and $59 million from 2010 to 2011. That assessment is expected to remain at the
            current level for 2012. In expenses, electricity expense increased 9.6% from last year.

            Instruction expenses increased due to $84,000 in textbooks and $265,000 in salaries from prior
            year. In District Administration, unemployment costs were up $31,000 and insurance $46,000 from
            prior year. Transportation costs increased $22,000 in vehicle repair, $31,000 in diesel, and $27,000
            in bus repair parts.


         c. Attendance Report: There was no attendance report made at the March board meeting.


11.201          PUBLIC PARTICIPATION

Three people signed up to address the Board.
   1. Jennifer Ledford requested use of the MCSH auditorium for the Hazels’ Old School of Dance recital on
       June 3-4 or June 10-11. Ms. Ledford will fill out request paperwork and the board will check board
       policy and procedures regarding rental of this facility.
   2. Wilma Thomas addressed the board in regard to the proposed cut of the step increases on the 2011-12
       salary schedule.
   3. Gene Robertson also addressed the board in regard to the proposed cut of the step increases on the 2011-
       12 salary schedule.

    Board Chair, Jim Stinnett, thanked Ms. Thomas and Mr. Robertson for their input. He stated that this is a
    stressful time for everyone, including the Board, and encouraged people to send in their suggestions. All
    will be taken into consideration. He announced the working session on March 28, 2010 that will be devoted
    primarily to discussing the draft budget. Mr. Yeager voiced his support for the staff of Mercer County
    Schools.

11.202          APPROVAL OF CONSENT AGENDA ITEMS

On a motion by Larry Yeager, second by Billy Montgomery, the board voted to approve Items a, b, c, and d
listed in the consent agenda:
         a. Minutes of 2/17/11 and 3/7/11 Board Meetings
         b. Invoices
         c. Gifted and Talented Informational Item - presented by Sue Osbourn, Elementary Instructional
              Support. Ms. Osbourn distributed a Gifted and Talented manual to all board members. It is
              inclusive of procedures and forms for identifying students, as well as timelines and checklists. They
              have identifications twice a year – fall and spring. This manual will be finalized and brought back
              to the board in May.
         d. Approved Medical Leave Extension for Liz Smith until the end of the 10-11 school year.
                                                                                     Roll Call Vote: 5 Yes

         e. Approved selling 6 School Buses use the KISTA program.
                                                                                                          3



On a motion by Pattie Burke, second by Ron Betsher, the board voted to approve Item “e”, Approval to Sell 6
                                                                                                                      Page




School Buses using the KISTA Program, on the Consent Agenda.                   Roll Call Vote: 5 Yes
March 17, 2011 Regular Meeting Minutes
           f.   Approve the Heart Act Amendment whereby it allows American Fidelity to waive any penalty in
                the event an employee on active military duty wanted to withdraw funds without waiting until a
                certain age.

On a motion by Billy Montgomery, second by Larry Yeager, the board voted to approve Item “f”, Approval of
the Heart Act Amendment, on the Consent Agenda.                                      Roll Call Vote: 5 Yes

           g. National Assessment of Educational Progress
              Jana Stratton explained the NAEP assessment that we do every 2 years. The results of the NAEP
              are combined into a National Report Card and will show how Kentucky rates with the rest of the
              Nation. Ms. Stratton gave board members a web site whereby they can view the data in a multitude
              of formats.

11.203                NOTIFICATION OF PERSONNEL REPORT – INFORMATIONAL ITEM

KRS 160.390; KRS 160.38; KRS 160.370 The Superintendent is responsible for all personnel actions including hiring, assignments, transfer, dismissal,
suspension, reinstatement, promotion, and for reporting these actions to the board of education (KRS 160.390 (1)). All appointments, promotions and
transfers of principals, supervisors, teachers, and other school employees shall be made only by the Superintendent of schools, who shall notify the Board
of the action taken (KRS 160.380(2a).
All persons employed in this item have been hired for the 2010-2011 school year (unless
otherwise stated), pending completion of all necessary paperwork.
             NAME                                         POSITION                                       LOCATION                   EFFECTIVE
                                                                                                                                      DATE
 HIRED CLASSIFIED:

 HIRED CERTIFIED:

 HIRED AS CLASSIFIED SUBSTITUTE:
 Connie Preston                       Classified Sub                                              District                          2/25/11
 Sherri Hatter                        Classified Sub                                              District                          2/21/11
 Ollie Curry                          Classified Sub                                              District                          2/21/11
 Periann Blair                        Classified Sub                                              District                          2/21/11
 Patty Elliott                        Classified Sub                                              District                          2/25/11
 Catherine Wheat                      Classified Sub                                              District                          3/7/11
 HIRED AS CERTIFIED SUBSTITUTE:

 RESIGNATIONS:
 Diane Vonckx                         Student Employment Coordinator                              MCSH                              2/25/11
 Lynn Flach                           Volleyball Coach                                            MCSH                              2/23/11
 RETIREMENTS:
                                                                                                    th
 Karen Peavler                        Counselor                                                   9 Grad. Academy                   6/30/11
 HIRED AS COACH:
 Gary True                            Asst. Softball Coach                                        MCSH                              2/21/11
 Scott Bugg                           Asst. Girls’ Track Coach                                    MCSH                              2/21/11
 Duane Dunagan                        Asst. Boys’ Tennis Coach                                    MCSH                              2/15/11
 Whitney Robins                       Asst. Cheerleading Coach                                    MCSH                              2/15/11

 VOLUNTEERS:
 Michael Shewmaker                    Volunteer Asst. Softball Coach                              MCSH                              2/21/11
 Billy Moore                          Volunteer Asst. Track Coach                                 MCSH                              2/15/11
 Greg Brown                           Volunteer Asst. Baseball Coach                              MCSH                              2/15/11
 Brad Banks                           Volunteer Asst. Baseball Coach                              MCSH                              2/15/11
 Brian Rowland                        Assistant Football Coach                                    MCSH                              3/7/11
                                                                                                                                                4



 MISCELLANEOUS:
 Elaine Rogers                        Request for Family Medical Leave                            MCSH                              From: 2/21/11
                                                                                                                                                             Page




                                                                                                                                    To:   5/23/11
March 17, 2011 Regular Meeting Minutes
11.204           ACHIEVEMENT GAP REPORT – Informational Item

Jana Stratton gave a report to the board on the Achievement Gap. Each school previously reviewed the 2010
NCLB data to determine achievement gaps. Strategies to reduce gaps were identified from each school’s
Comprehensive School Improvement Plan to utilize in this report.


11.205          MERCER COUNTY SCHOOL DISTRICT 2011-12 CALENDAR

Betty Sims presented the recommended 2011-12 school calendar to the board for approval.

On a motion by Pattie Burke, second by Billy Montgomery, the board voted to approve the 2011-12 calendar as
presented which will include: 185 contract days for certified staff, 173 student instructional days, 4 Professional
Development days, 2 Instructional Planning Days, 1 Opening, 1 Closing and 4 Holidays. The first day for
students will be 8/10/11 and last day for students will be 5/16/12. Twelve make-up days have been added to the
end of the calendar. President’s Day will not be used as a make-up day. Harlow and Day Treatment calendars
will be adjusted accordingly. Harlow has 2 additional plan days in March and Day Treatment has 210
instructional days. The board also approved the adding of 5 minutes to the end of each school day which will
bank 2 additional days.                                                                              VOTE: 5 of 5

11.206          UPDATE ON MERCER COUNTY FOUNDATION FOR EDUCATION

Becky Holt presented an update on the status of the organization. To date, the Foundation has raised over
$100,000. Total distributions for 2010-11 were $7,669.93, with a grand total overall grants of $11,069.93 in two
years.

11.207          FIRST READING OF POLICY 03.121 AND 03.221 REQUIRING MANDATORY
                DIRECT DEPOSIT

First Reading only – no action taken.


11.208          ADJOURNMENT AT 7:15 P.M.

There being no further business, on a motion by Billy Montgomery, second by Larry Yeager, the board voted to
adjourn.                                                                                       VOTE: 5 of 5


                            The next meeting will be a Special Called Meeting on
                                      Monday, March 28th at 5:30 at
                                Mercer Co. High School auditorium



Signed____________________________                                Signed___________________________
         Board Chairperson                                                    Board Secretary
                                                                                                          5           Page




March 17, 2011 Regular Meeting Minutes
                                RECORD OF BOARD PROCEEDINGS
                                   The Mercer County Board of Education
                                       Met at Central Office Building
                                           371 E. Lexington St.
                                      3:30 p.m. Board Meeting

                                      SPECIAL MEETING MINUTES
                                            March 18, 2011


11. 209          CALL TO ORDER/ROLL CALL –All present:
                 Jim Stinnett, Board Chair          Billy Montgomery
                 Pattie Burke, Board Vice-Chair     Larry Yeager
                 Ron Betsher


11.210          ENTER INTO EXECUTIVE SESSION – PURSUANT TO KRS 61.810(F)
                EXPULSION HEARING

On a motion by Ron Betsher, second by Larry Yeager, the board voted to go into Executive Session to discuss
student discipline that could lead to an Expulsion Hearing.

After hearing all evidence the board met to make their decision.

On a motion by Billy Montgomery, second by Larry Yeager, the board voted to expel the student with services
as determined by Mr. Hamilton, (either at Harrodsburg Day Treatment or with Home Bound services).

The length of the placement will be determined by the staff at the Day Treatment Program or by the school, if
Homebound services are provided. The student will be evaluated and returned to the classroom when he/she has
made satisfactory progress.
                                                                                        Roll Call Vote: 5 Yes

11.211          EXIT EXECUTIVE SESSION

On a motion by Ron Betsher, second by Larry Yeager, the board voted to exit Executive Session.
                                                                                       VOTE: 5 of 5

11.212          ADJOURNMENT AT 4:40 P.M.

On a motion by Ron Betsher, second by Billy Montgomery, the Mercer County Board of Education voted to
adjourn.
                                                                                   VOTE: 5 of 5


Signed____________________________                                 Signed___________________________
         Board Chairperson                                                     Board Secretary
                                                                                                      1         Page




March 18, 2011 Special Meeting Minutes-Expulsion Hearing
                                RECORD OF BOARD PROCEEDINGS
                                   The Mercer County Board of Education
                                        at Mercer Co. High School
                                           371 E. Lexington St.
                                      5:30 p.m. Board Meeting

                                      SPECIAL MEETING MINUTES
                                            March 28, 2011


11. 213          CALL TO ORDER/ROLL CALL –All present:
                 Jim Stinnett, Board Chair          Billy Montgomery
                 Pattie Burke, Board Vice-Chair     Larry Yeager
                 Ron Betsher

On a motion by Pattie Burke, second by Billy Montgomery, the board voted to approve the agenda as
presented.                                                                     VOTE: 5 of 5

11.214    APPROVAL OF FINAL PAY APPLICATION FOR HARLOW CONSTRUCTION PROJECT

On a motion by Billy Montgomery, second by Larry Yeager, the board voted to release the final Pay Application
#7 to BCD, Inc., in the amount of $22,356 for the Harlow Early Learning Center construction project.
                                                                                       VOTE: 5 of 5
11.215 PUBLIC PARTICIPATION

Melanie Murphy – MCES Teacher addressed the board:
   1. Allow more funding for MCES to protect the five enrichment classes: P.E., Art, Music, Science, and
       Technology.
   2. Maintain salary step increases.
   3. Find positions for long-term employees who are losing the jobs at the board level.
   4. Help retain teachers who are one day away from getting tenure.
   5. Consolidate the buildings so we no longer maintain the Lexington Avenue building.

David Patrick – Attorney – addressed the board:
Spoke regarding the issue of cutting attendance staff at the board. He stated that our Attendance staff keeps our
attendance up and that keeps our funding up. He spoke that he needs all three ladies in our attendance office.
The court dockets are full and more and more burden is on the court. MCSD had 22 students on the docket
today and 30 on Wed afternoon. If he doesn’t have all three people to remain in our attendance office to support
the courts, he will have to subpoena our principals to be in court, taking them away from their buildings. We
need to keep all three in place.

David Stagner – Bus Mechanic - addressed the board:
Spoke to the issue of putting the grandfathered employees back on a regular salary schedule and how it would
affect him. Also spoke to the issue of not reducing the two part-time mechanics as it would cause safety issues
for the children on the buses. Concerned that we would not have enough people to do the job properly and
working beyond a reasonable speed of accomplishment – the employees would have a tendency to miss
something.
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March 28, 2011 Special Meeting Minutes-Budget Working Session
11.216 WORKING SESSION ON BUDGET

Jim Stinnett
After these folks addressed the board, Jim Stinnett told the audience that this is a tough time for everyone,
including the board members. They are taking all the emails, phone calls and letters seriously. Not making
decisions lightly. We have had a reduction in funds of $280,000 this current year. We have had a reduction in
students of 180, which amounts to $540,000 (which will require a reduction in staff), and we also have
approximately $343,000 in programs that are unfunded mandates. We must have a 2% contingency. We want to
be fiscally responsible. We regret no increases in pay and are looking at the possibility of no step increases.
When we merged, all salaries went up to the higher pay scale, which now puts us 44th in the state. Boyle is 79th,
Anderson is 58th, Washington is 81st and Jessamine is 96. Last year it was passed that we could reduce the
amount per student passed on to SBDM from $136 to $100. Last year the audit showed a carryover – only 1
school spent what was allocated. The board has asked this year that each school provide them with the
reasoning for their carryover and what they plan to spend it on.

Mr. Stinnett would like to reconvene the LPC to look further at the utilization of our buildings. When the use of
5 vs 6 buildings was voted on, he was the only board member to vote “no” on using all 6 buildings. Nothing
will be easy – we will all be affected. Keep in mind the students in the classroom. We want to keep our district
fiscally sound.

Ron Betsher – agreed with the recommendation to reconvene the LPC.
Jim Stinnett – stated last year we spent $150,000 in utilities.

Mrs. Dean asked if we could have an expedited re-visiting of the LPC because they made a decision last year on
inaccurate enrollment numbers.

Mr. Hamilton stated you do not have to go through KDE to quit using a building. Maybe for re-naming of a
building – but not to stop using a building. You have to go thru KDE if you are building a new building,
destroying a building or making major renovations to a building.

Jim Stinnett asked that we look at the cost of utilizing 6 buildings versus 5. Can we fit everyone into 5
buildings?

Billy Montgomery asked if we can re-convene the old LPC committee or do we have to make up a new one.

Mr. Hamilton stated the old LPC could be re-convened if the makeup of the committee had not changed.

Pattie Burke stated the problem with leaving a building empty was that it still had to be insured, vagrants tend to
inhabit it and vandals destroy it. We need to look at the cost of the old H.S. when it was empty. That will be the
same as now. What is our liability of owning a building and not occupying it. Make sure we can vacate the
building.

Larry Yeager stated he would rather save jobs that save a building.   Would like to see us save the step
increases, upgrade our teachers, and help moral.

Mr. Stinnett wanted it stated in the minutes that it was not a recommendation from Mr. Hamilton to close a
building.

Mr. Hamilton stated that MCSH was already packed, as well as KMS. The old HS has 9th/HDTP and Mercer
Central. When 5th and 9th were in the same building, it was not a good environment for these two grades to be
together. Need to put students together with better flow between teachers in the same building. Harlow might
                                                                                                            2



have room to add ½ a grade level. MCES possibly could get 1 whole grade level moved into that building – but
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March 28, 2011 Special Meeting Minutes-Budget Working Session
in closets. Is it a sound learning environment – No. It cost $250,000 to maintain MCIS building. There was
great deterioration at the old high school when it was vacant. The deterioration may outweigh cost of keeping it
and using it. To try to sell, you would have to practically give it away due to the cost of upkeep. We will still
have to run the HVAC if the building is vacated. It will not be a savings of $250,000.

Pattie Burke asked for a list of vacant rooms at each building – send to all board members.

Mr. Betsher mentioned there had been a proposal to close HDTP and save $140,000. Or move it to one-room
and that would vacate a whole wing of the old H.S.

Jim Stinnett stated we need to consider how many kids come out of HDTP and go back into the classroom. Are
we getting the bang for our buck. Staff are also in that.

If we close down Central Office and assign to schools, or move to the old H.S., that could possibly save
$50,000-$60,000 operational budget for Central Office.

Ron Betsher asked if the Technology Center would be a viable space for Central Office employees.

Hadden Dean, parent, stated that we had an enrollment of 3250 for the last LPC and the audit said we had a
surplus of space. Have we addressed that audit to see if surplus still exists? If another audit were done, would
we still have a surplus? This trend can’t continue. Weigh the option of cutting a building versus cutting
teachers. Our contingency is low, our capital outlay is low, our student enrollment numbers were incorrect.

Two issues need to be addressed:
    1. Need to balance the budget in the short run
    2. Look at 5 buildings versus 6 - and doing it quickly is important.
If we cannot do #2, then we will have to do what Mr. Hamilton has recommended.
Our test scores are in crisis and our salaries are 44th in the state – that does not go together.

Jim Stinnett stated we would look at 5 versus 6 – and that we need more information to do so.

Mr. Hamilton stated 78% of our budget is in salary and benefits and 22% is in Transportation and Services. Is it
viable to make changes in the 22% and not the 78%. When Mr. Hamilton was hired, he was told to get our
salary to 75% -- that is where sound budgets tend to run. To take care of the issue we must reduce salaries to
75%.

Ron Betsher stated if we lost “x” number of students and must reduce teachers, then we also need to reduce
other staff – also contract days. If a lower number of teachers, the stipends should be reduced. Teachers should
not take the hit. He asked that an analysis be done to reduce stipends and the number of contract days.

Mr. Stinnett stated that we have looked at some of these.

Mr. Betsher stated that we need to look further at other staff. Teachers should not take all the hit. Show fairness
across the board.

Mr. Stinnett referred to Mr. Stagner’s statements, and said he would not want to put his kids on an unsafe bus.

Mr. Betsher stated we can’t take for granted that we will get grants every year – is an uncertainty next year.
Most of our grants end June 2011.

Pattie Burke stated she contacted Betty Sims to get data. Our SEEK funding is based on our ADA. Received
                                                                                                           3



data on home visits and court visits.
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March 28, 2011 Special Meeting Minutes-Budget Working Session
        Becky Holt has done 160 Home Visits
        Court cases – 3-4 hours preparation involved before appearances
        Someone from our school is in court Mon – Tues- Wed and Thur.
        Then must return and put into Infinite Campus.
        Right now we have 151 open court cases.
        How can we reduce our lifeline to funding. No way two people can get it all done.
        We are shooting ourselves in the foot.

Mr. Betsher agreed.
Mr. Yeager agreed.

Mr. Stinnett said it is a hardship to reduce the DPP position. Principals need to be in the schools not in court.

Mr. Betsher stated it offsets the safety of our schools. Ms. Burke stated it ties into our goal of being in the top
10% in the state in attendance. Mr. Betsher said it also ties into our goal of graduation rate.

Mr. Stinnett stated our graduation rate for 09/10 was 93.56 while Danville is 88.41 and Boyle is 86%. We do
not want it to drop.

Mr. Stinnett stated this new position would be strictly DPP and we would re-negotiate some items – like web
page.

Athletic custodian affects the safety of our kids. We have reduced our mowing contract so we do not have as
much help there. Mr. Stinnett is not recommending we reduce the custodian at the athletic center. Mr.
Montgomery stated there are so many kids in that facility each day. We can’t afford to not keep the facility
cleaned for safety of our kids. He stated he had talked to Mr. Betsher and Mr. Yeager – and we need to watch
that.

Mr. Betsher suggested we look at reclassifying finance personnel at Central Office. And he hoped it was being
discussed for all such positions. Look at contract days. Staff is cross trained, have 2-3 in the office at the same
time in the summer. Need to look at that closely.

School Level
Jim Stinnett reminded the board that in the audit last year we had a carryover of $312,000.
Rentals – very small amount (Maintenance and bus mechanics)
Uniform purchases – We spent $70,000 for new sports uniforms after the merger.
Textbooks – possibly buying textbooks we don’t need.

Mr. Betsher stated he had heard of only 1 request for textbooks and that is for Math 5th grade. He also asked if
there was a” checks and balances” to approve request for textbooks so we don’t order books we don’t need.
Jennifer Miller stated that the approved textbook list is made available by KDE and then we purchase.
However, we have not purchased textbooks from the list for the past 3 years. Schools may have used their
money to purchase some.

Pattie Burke stated we used $43,000 out of capital outlay last year to purchase Math books.

Mr. Betsher stated he would like to revisit the issue of Assistant Principals versus Dean of Students. We must
be consistent. It is still unresolved. Want to see it on an agenda.

Jim Stinnett gave some statistics from KSBA eNews regarding other districts, and stated we are getting by pretty
                                                                                                             4



easy. Some schools cannot pay their summer salaries.
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March 28, 2011 Special Meeting Minutes-Budget Working Session
Paula Russell, Teacher at MCES, asked why the list stated there were no personnel lost at the School Level
when her school has lost 5 staff members. It was stated that those staff cuts were made as a result of dropping
enrollment, and not budget cuts. Those cuts were already taken into consideration in the draft budget that has
been given to the board members.

Staff /Salary
Pattie Burke stated at the recent District Advisory Committee meeting the group looked at the # of people at the
5, 10 15, 20 year levels and found that there are 36 certified staff who will bear the brunt of the $112,000 step
increase loss. We spend $14M a year on salaries. If we reduced every person and stipend by 1%, that would
save us $142,000. Mr. Betsher asked if that was all Certified and Classified to which Ms. Burke answered
“yes”.

Mr. Betsher asked for the figures to be given to him of how much that would save us with the Certified and how
much with the Classified staff – separately.

Ms. Burke stated 2011-12 Certified salaries are $10,181,820 – therefore a 1% savings will be $101,818.

Billy Montgomery stated he had met with Ms. Cocanougher last week and they came up with the figures of:
                1% cut = $100,000 savings
                1.5% cut = $150,000 savings
Step changes are unfair to a few people. Some have said they would take a 3% cut to keep teachers in the
classroom.

Mr. Betsher stated he has had phone calls, and emails of people willing to give up $10,000 or 40% of their
salary to help out.

Gayle Howard, MCES Bookkeeper, spoke representing the classified staff. An Instructional Assistant starts out
at 10.22/hr and after 22 years with the district ends up at 11.17/hr – a total raise in salary of $1.05/hr in 22 years.
A school bookkeeper begins at 10.98/hr and after 28 years can retire at 13.93/hr – a total raise of 2.95/hour in 28
years. Ask that we consider not doing an across the board reduction to include Classified staff as they already
deal with low pay.
Ron Betsher agreed. Jim Stinnett agreed.

Mr. Hamilton stated he would check with the board attorney to see if it is legal to reduce certified staff and not
classified staff. Mr. Stinnett read from the state law book that the reduction must be uniform for all Teachers. It
did not mention classified staff.

Ms. Peavler, counselor at 9th Gr. Academy, stated she did not see on the list on the overhead where the 2 days
being cut were listed. It was explained that the 2 days reduction have been reflected in the draft budget already
given to the board members. Ms. Peavler asked that they be mindful of that 2 day cut when they are considering
an additional across-the-board cut of 1% - 1.5%.

Mr. Hamilton stated that if we do the 2 days and a 1%, our salaries will still be ranked 86%. Regionally we will
still be in the middle.

Jennifer Meadows asked if the classified people will be reduced the 2 days also. Mr. Hamilton stated the 2-day
reduction was not calculated in the classified.

Ron Betsher asked that we look at the # of days and stipends for Administrative Classified people.
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March 28, 2011 Special Meeting Minutes-Budget Working Session
Mr. Stinnett recapped:
We want to remove the DPP/PR position and create a new position, possibly Asst. DPP, and decide the salary
schedule.
Athletic Custodian – look at keeping 4/hrs per day. (This person also works part-time at the 9th Gr Acad.)
If we reduced the part-time mechanics, we would not affect the other half of the job (Bus drivers). It takes 2
people to do an inspection. All 4 mechanics are Certified Inspectors.

Billy Montgomery stated he has a concern about reducing the ½ time mechanics due to the safety of the kids.
We don’t want to lack maintenance and inspections. He is concerned about retirement of our staff. If we
eliminate the “training” staff, in a couple of years we may not have enough staff.


Classified Staff Paid off Salary Charts

Jim Stinnett – until 2 months ago – he had not looked at these salary charts – and he was very shocked. There is
no good way of doing it. This is something that was done by the previous board. Mr. Stinnett said he was not
fully prepared to address this issue now.

Ms. Burke stated she wants to be equitable across the board. There are inequalities in our staff – very
uncomfortable place to be.

Mr. Stinnett stated one person began years ago with no salary chart. Others are not paid out of General Fund,
but out of a grant. We need to do soul searching on these issues.

Mr. Betsher agrees with Ms. Burke. The one person who is not on a salary schedule – see what that person
would be paid in other districts and take an average.

Jim Stinnett – the $40,000 paid on salary charts was done prior to this board.

Mr. Betsher – possibly look to make further cuts at Central office – there is a non-tenured person.

Jim Stinnett mentioned that we are losing a receptionist position at Central Office and have already cut over
$1M.

Jim Stinnett asked principals to go out to their staff and ask them to send in ideas. He also asked Mr. Hamilton
to ask Teachers to send in suggestions for additional cuts that won’t affect students.

Mr. Stinnett stated that when the board members accept the $75 stipend/meeting, the money goes back into the
schools.

Mr. Hamilton was asked by Wilma Thomas if the $12,000 for Superintendent Support Services was in the total
saving for the “Central Office/District Support” section. He stated it was not added to the total as that amount
was just added to the list. That would bring the total savings to $287,000. Mr. Betsher asked if we could also
reduce other Central Office staff – such as the finance office. Mr. Hamilton stated that the finance positions are
mid-range with districts around us. They are currently filled by tenured, experienced staff. They have had
specialized training and that is the reason for their higher salaries. Mr. Betsher asked if we couldn’t require
them to have a college degree for those positions.

Ms. Burke summarized that if we are considering keeping the DPP position, the athletic custodian and the 2 part
time mechanics, that only brings us to $205,000 in savings for the “Central Office/District Support” section –
leaving us to find another $70,000 in savings.
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March 28, 2011 Special Meeting Minutes-Budget Working Session
A Special Meeting was called for Monday, April 11th at 5:30 pm at MCSH.




11.217 ADJOURNMENT AT 7:25 P.M.

On a motion by Pattie Burke, second by Ron Betsher, the Mercer County Board of Education voted to adjourn.
                                                                                     VOTE: 5 of 5


Signed____________________________                              Signed___________________________
         Board Chairperson                                                  Board Secretary




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March 28, 2011 Special Meeting Minutes-Budget Working Session
                                 RECORD OF BOARD PROCEEDINGS
                                    The Mercer County Board of Education
                                         at Mercer Co. High School
                                            371 E. Lexington St.
                                       5:30 p.m. Board Meeting

                                       SPECIAL MEETING MINUTES
                                              April 11, 2011


11. 218   CALL TO ORDER/ROLL CALL –All present:
              Jim Stinnett, Board Chair                            Billy Montgomery
              Pattie Burke, Board Vice-Chair                       Larry Yeager
              Ron Betsher

On a motion by Pattie Burke, second by Ron Betsher, the board voted to approve the agenda as
presented.                                                                      VOTE: 5 of 5

11.219 PUBLIC PARTICIPATION

The only person who signed up to address the board was Jaziel Guerra

Public Participation

Jaziel Guerra – Teacher and Athletic Director at MCSH was the only person who signed up to address the board.
He stated he felt it was his duty to address the cuts to the Athletics budgets.
    1. Very grateful for the $27,000 from the board. This is listed as “Uniforms” but that is not all it is used
        for. We have 16 teams on a rotation basis. Only $10-12,000 is used for uniforms. The rest if used for
        start up funds. He gladly gives up the 27,000 but is very worried about the reduction of $30,000 in
        travel cuts. Half of next year’s schedule is already set. If we play in Pulaski Co. it is a $300 night for a
        bus. We have already cut out long distance games. If you do cut the $30,000, will you consider
        changing your policy that stipulates all student athletes must be transported by a bus to allow parents to
        transport students to games? He would really appreciate some help for travel for a couple of years.
        Thank you for keeping the custodian at the sports complex – it is so very important to disinfect the
        equipment to protect against the spread of MERSA. A clean up from MERSA would cost more than the
        custodians pay.
    2. Athletic Secretary position – Mr. Guerra teaches all day. He gets a stipend for athletic director. The
        secretary handles all paperwork – especially the sports physicals, which are very important! Mr. Guerra
        handed out the job description of the Athletic Secretary position. He stated he really needs help on
        game day to answer the phone and make arrangements. She handles sports budgets, Booster
        communication, PO’s and many other jobs. The Title IX compliance report takes 3 weeks to complete.
        This position is greatly needed.
    3. The high school athletics only affects a small percentage of students, but athletics is very big at MCSH
        and affects moral. We had over 200 students at the recent basketball tournament, and this carries into
        the hallways of the school. Mr. Guerra stated he does want to be self-sufficient – but must do it
        gradually. Please reconsider the reduction in travel. Athletics is the part of our perception in the
                                                                                                           1



        community. Certain kids – sports is why they are here. He feels he it is duty to fight for our kids.
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April 11, 2011 Special Meeting Minutes-Budget Working Session
    4. Maintenance issues on tracks and fields. AJ field needs lights, and the track needs to be re-paved.
       Please keep future maintenance issues in mind.

    Mr. Stinnett asked if we charge a player’s fee. Mr. Guerra stated not currently. That may be taken to the
    SBDM next year.
    Mr. Guerra stated the high school athletic programs cost $120,000 last year to run, and that does not include
    travel. It costs $300/night to pay officials. The Football gate money helps to support other sports.
    Billy Montgomery asked how much it would cost to re-light AJ field and if the $200,000 was pretty
    accurate.
    Mr. Hamilton stated that it was close as it costs about $50,000/pole.
    Mr. Guerra stated we need to re-surface the track before next year if we are going to host the Regional Track
    Meet. AJ Field is also used as the home field for middle school games – as well as used by the Junior
    League and the community.


11:220 WORKING SESSION ON THE BUDGET

Mr. Stinnett began the discussion on the budget.
We had a question on 1 Central Office position – the DPP position. It is the same position – for less money.
Yes, it is a $15,000 reduction with same duties.
The next issue was on staff salaries. The recommendation was no raises including the Step increases. Board
has had lots of emails. The District Advisory Committee recommended a 1% across the salary schedule
reduction instead. Ms. Burke stated that it would be more equitable that way. We realized we could cut only
certified. She asked if a 1% cut on the classified staff would be a significant number.
Ms. Cocanougher stated a 1% for classified is $30,000 and a 1% for certified is $109,000.
Mr. Stinnett asked Ms. Cocanougher if upon merger there were any significant raises to certified and classified
in salaries.
Ms. Cocanougher stated the certified salary table was brought up to the Harrodsburg level. Possibly a $4,000-
$5,000 range. Classified had a number of positions that were looked at and many were raised around $1/hour
(i.e. Instr. Asst and Nurses.) It appeared that there was possibly a committee that looked at classified salaries
across the board and make changes.
Ms. Burke asked if these raises were to equalize classified across the board, to which Ms. Cocanougher stated
that it looked that way. She stated you might have to talk to Joy Campbell to find out for sure.
Mr. Stinnett stated we needed to know that for sure before we could make any decisions.
Mr. Betsher asked when certain classified positions had the stipends rolled into the base salaries for. He has
found 2 positions like this. Before merger, 1 year it was separate, and the next year it was combined on the
salary schedule. Can we have them broken back out? If we do a reduction, we don’t want to reduce the
stipend. In the future if we raise salaries, it would be on the base, and, again, not including the stipend.
Mr. Hamilton stated he remembered that happening, and one position as the Finance Officer position. It looked
like a certified position but was classified. When we hired Ms. Cocanougher, that amount was taken out.
Mr. Stinnett stated if we do a 1% for Certified, it would bring us to $694,000.

Mr. Hamilton reviewed and asked board members to go item by item and say whether we are making any
changes to the last sheet that was distributed.

Information Technology           No Change
DPP/PR                           Salary reduction
Athletic Secretary               No change
Athletic Custodian               Keep this position
Accounts Payable                 No change
Receptionist/Personnel           No change
                                                                                                         2



Superintendent Support           No change
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April 11, 2011 Special Meeting Minutes-Budget Working Session
Maintenance Director             No change
Maintenance Secretary            No change
Part time mechanics              Keep for reasons of safety

Mr. Betsher stated that the Athletic Secretary is a very viable position, maybe keep for one more year. When
you look at all she has listed, it is a lot to do.

Mr. Montgomery stated that we can’t expect the part-time Athletic Director to keep up without help. He would
love to see us some day look into a full time Athletic Director – and maybe that way we could get by without a
secretary. But with Mr. Guerra being a full time teacher, we are asking him to do an awful lot.

Mr. Stinnett compared us to the other districts with the more students in athletics – and they do not have an
athletic secretary. We would need to put these duties into the high school staff.

Mr. Hamilton stated that other districts have their high school bookkeeper also serve as secretary to the
counselor and do the athletic secretary job.

Ms. Burke asked if Mr. Guerra had a planning period. Mr. Yates replied that he has additional planning time.
He has the regular plan plus 1 additional planning period. Mr. Yates also stated that their bookkeeper already
does help support athletics.

Mr. Stinnett stated we will attempt to do without this position and if need be, look at it later. He thinks we have
enough staff to handle it.

Mr. Betsher asked that since this secretary does 5 hours at the high school now – will she continue to do so.

Mr. Stinnett referred him to the bottom of the page where it stated that people whose positions were being cut
would be transferred to other positions according to seniority.

Mr. Betsher stated it is too bad she could not remain at the high school as she already knows the students.

Mr. Hamilton stated we are trying to recover $45,000 from the top section.


School Level
Mr. Hamilton recapped to confirm listed reductions:
$100/student to schools                 Yes
Reduce Extra-Curr. Transportation       Yes
Reduce Uniforms                         yes
Custodian Supply                        yes
Textbooks                               yes


Staff/Salary

Certified 1% = $109,000 instead of step increases
Classified staff paid off salary charts - $40,000

Ms Burke asked how many people the “Classified paid off salary charts” involves. Mr. Hamilton stated 16
people.
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April 11, 2011 Special Meeting Minutes-Budget Working Session
Mr. Hamilton stated we still need $45,000. If we did the 1% cut for certified and classified, that would about
equal what we need.

Mr. Stinnett stated that a suggestion was made to do away with HDTP. He stated he feels that program is
beneficial to all students, not just the only in that program. Does not feel we can do away with that program.

Mr. Stinnett also stated that closing of 1 building was mention. We do have some vacant rooms, but not enough
to move everything now. If we have more cuts next year, we might have to consider it. We don’t want the
taxpayers to put money into something we have to keep going back to.

Ms. Burke stated she wants to make decisions based on instructional needs, not just # of students divided by the
cap size. We also need room for Spec needs, G/T, RTI, OT, PT and Speech. Kids have to come first.

Mr. Stinnett agreed, but stated we need to look at the long range goals of how we use our facilities. If we get
more cuts, may have to look at facilities down the road. Leave it at 6 buildings for now.

Mr. Betsher asked how much it was costing to re-roof MCIS – which was stated $800,000. He asked if it is
needed? Ms. Cobb stated there are several leaks in that building. She also stated the $800,000 does not come
from General Fund. In her opinion, we need to do the re-roofing even if we plan to rent or sell the building.

Mr. Hamilton stated the reason it was brought up was that it is out of warranty and any repairs we make to it
currently, we must pay for. The C.O. side is still under warranty for 5 more years.

Mr. Hamilton stated we won’t know exactly what the cost will be until it goes to bid.

Mr. Yeager stated that a decision to close a building should not be done now. The students and teachers and the
community are wondering what is going to happen. Our teachers are in school and need to be thinking about
testing, and teaching children and not worrying about where they will be next year.

Mr. Stinnett stated we need to look at long range plans and get the LPC together in the next 6-8 months. If we
did not re-roof and spend that $800,000, that would keep our bonding potential up.

Mr. Hamilton stated we should not make a huge decision in a short amount of time.

Mr. Hamilton also addressed the suggestion that we go to a 4-day week. He referred to Webster Co. who has
done exactly that. Their test scores are not as good as ours. Their school make up is much different: (4) K-8
Schools and 1 high school. That would make for a much different transportation issues that Mercer.

At Mercer we would have to add 90 minutes on to each day to be able to go to 4-day week. That would mean
our first student would get on the bus at 5:45 am and the last student would get off the bus at 5:15 pm. Webster
Co. compensated for some of their classified people (that would be 200 staff for us) in that they had a lot of staff
who did dual jobs. That way getting their 180 days was not affected. Also – certified staff have to work on
those Fridays to get the 185-187 days in their contracts. Therefore you have to have heat and lights in the
buildings all 5 days. Ms. Burke stated she also checked test scores and that decision would not be academically
wise. Also a 6 year old cannot stay on task until 5 pm.

Mr. Betsher stated there would be a lot of domino effects to a 4-day week: day care needs, after school jobs,
practices, delayed times for games, etc.

Mr. Stinnett relayed another suggestion of cutting department head stipends. He asked if that is something we
need to look at.
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April 11, 2011 Special Meeting Minutes-Budget Working Session
Another issue mentioned was moving Central Office out to other buildings to save $50,000. He referred to Mr.
Hamilton for an updated estimate.

Mr. Hamilton stated it would save closer to $20,000 if we moved C.O. However, it would spread all
departments out over campus – everyone in different places – which would be harder for parents and staff to
find what they needed. As far as energy savings, the auditorium heat is attached to the old high school. If you
turn off one you turn off both. When asked, Ms. Cobb stated that the auditorium is not used on a daily basis –
but they do use it. The community also uses it.

Mr. Montgomery asked which side the cafeteria is attached to for heat, and Mr. Hamilton stated the side with the
school. We can vacate but must keep the heat on. In that building you either have heat or you don’t. No in-
between (boilers). Mr. Hamilton said we can pack up and move if that is what they want. The electricity use at
C.O. is less than any other building.

Mr. Yeager asked if we had looked at extended days and stipends.
Mr. Hamilton asked which positions,……coaches? Mr. Yeager stated yes, some of them.
Mr. Hamilton stated as far as coach stipends are concerned, we are mid range. None of them are significantly
over paid and none are significantly under paid. He then stated that as far as C.O. supplements are concerned,
we are the lowest paying district in the 18-county Co-op. We are significantly lower, so much so that when we
have an opening, almost no one internally applies. We are at the bottom of the 18 counties. Mr. Hamilton went
on to explain that as far as extended days, some districts get a stipend and some use an “index’. If you use an
index, it grows as the persons experience grows. With us, the stipend is the same no matter how many years you
are in that position.

When asked about strength coaches by Mr. Yeager, Mr. Yates stated that we have a girls' and a boys' strength
coach: Mr. Rains and Mr. Bredar

Mr. Stinnett stated that our coaches are equitable.

Ms. Burke asked what extra duties the department heads do, and Mr. Hamilton stated whatever the principals
assign to them. He also explained that with Senate Bill 1 KDE is continually talking about “Teacher leaders in
your building”. These people are continually called upon to undertake extra duties for SB1, in addition to duties
they are already handling.

Mr. Betsher stated he did not want to touch the stipends for people working with students. Does not want to
touch coaches’ stipends. But there are other positions with stipends and extended days that we need to look at.
The list of suggestions from MCIS had an equitable way to cut stipends and extended days.

Mr. Betsher asked if we have a lot of textbook in storage and if so, can we sell them. Also do we have books
that are ordered every year and not consumed? Cut down on these if they are not used. Ms. Cobb stated she
believed some of these suggestions could have been eliminated if the list had been sent to her first because there
is a lack of knowledge on them. Regarding old textbooks that are not adopted anymore – they are waiting for
the man to come and buy them back. It brings in a minimal account. Also the workbooks that are not used area
a gratis items. If you purchase textbooks, you get the workbooks free. These cost us nothing. Mr. Yates also
stated that every year the HS sells old books and may bring in a few hundred dollars. He also referred to the
gratis workbooks that come with textbooks and may not be used by every teacher.

Mr. Burke asked about AimsWeb versus Think Link. Ms. Stratton stated that the principals met and made a
decision to use Think Link as it has an RTI intervention program that comes with it next year free. Think Link
will be used for Math thru 8th grade. We will not use AimsWeb next year as we cannot afford both and it is
easier for the teachers to use only one set of data.
                                                                                                          5          Page




April 11, 2011 Special Meeting Minutes-Budget Working Session
Ms. Burke also mentioned another item that has been brought up – and that is that district vehicles should be left
at school. Mr. Hamilton stated there are only 3 district vehicles: One for Mike Preston, one for Mr. Stagner and
then his vehicle, for the Superintendent – listed in his contract.

Ms. Burke asked if we had roads where 3 buses might travel on the same road. Mr. Hamilton stated that if that
road has a preschooler/kindergartener, and also has a middle/high schooler and then has a special needs student
– yes – 3 buses could travel the same road.

Mr. Stinnett mentioned he had an email from a parent, and after he explained the situation, they totally
understood. That is what he likes about these working sessions – everyone can come and hear exactly what is
what and not depend on rumors.

Mr. Stinnett stated that he had taken a look at some classified salaries, i.e. Purchasing Secretary. That person
could work for us for 22 years and make a total raise of $1.24/hr. Some classified jobs would see an increase of
$4.30/hr over 22 years. Most are way less than $3/hr raise over 22 years. There was even one job that only saw
a 98 cent raise over 22 years. It is hard to look at classified salaries and think about reducing them. To look at
these is sad. 22 years and 98 cents. Need more info on classified salaries.

Mr. Stinnett also brought up something that the public will not like, but something we must think about. We
need to look at the tangible assessment. Tangible tax rate in 2010-11 is less than 2006-2007. Real Estate tax is
not even 2 cents different from 06/07. We as a board need to keep on the table to raise taxes. Estimated tax
rate is .586. Based on a $100,000 home that would mean an increase in annual taxes of $10. We’ve cut
everything we can without taking more teachers out of the classroom and more programs. The tax rate comes
out in July/Aug. We have shown the tax payers that we have done all we can by reducing expenditures.

Ms. Burke stated that she did not have children in the school system, but realizes that the most valuable
investment is children in our community.

Mr. Stinnett reiterated that we need to keep taxes as an option. He doesn’t see any where else to cut.
He also stated that over the past 3 years we have saved the district $1.2M by reducing days, no raises, 13%
reduction in transportation fleet, no mowing contract. We have made a lot of cuts already. Hope the tax payers
will see and understand that.

Mr. Yeager asked if we paid the Athletic secretary $30,000 for 4 hr/day. Mr. Hamilton stated it is an 8-hr
position. Elaine Rogers, Athletic Secretary, stated that the $30,000 is incorrect. She does not make that much.
Mr. Hamilton stated that the $30,000 included fixed charges. Ms. Rogers again stated that was incorrect. Mr.
Hamilton stood corrected and stated he would get the correct amount.

Mr. Montgomery asked where we stood now in the amount of savings we have come up with.
Ms. Cocanougher stated if we do the 1% cut on Certified only – we stand at $712,000. If we do the 1% of both
Certified and Classified – we stand at $742,000.
Ms. Burke then stated we still need to find $38,000

Mr. Montgomery asked which tax rate we used on the draft budget, to which Ms. Cocanougher stated we used
the current rate.

Mr. Betsher asked if we reach the $750,000, what will our contingency be? Ms. Cocanougher and Mr. Hamilton
stated it would be 3%. Mr. Hamilton stated it would give us a safeguard in case the state takes money back
again next year, like they have in the past two years. Billy Montgomery and Mr. Hamilton both stated they do
not want to go under 3%.
                                                                                                            6



Ms. Burke brought up a suggestion sent to her to sell the farm we own. She asked what it is used for.
                                                                                                                     Page




April 11, 2011 Special Meeting Minutes-Budget Working Session
Mr. Hamilton stated that FFA run cattle and have raised pigs at the farm. He also reminded the board that if
they voted to sell the farm, this is a one-time pot of money, and they would be looking to make additional cuts
next year to plug the holes.

Mr. Stinnett brought up the suggestion he received about doing away with One Call – save $10,000. He asked
Ms. Meadows her opinion, to which she stated the One Call is very valuable – especially when you need to
make a change quickly such as in bad weather. It alerts all parents quickly. Mr. Hamilton stated it can call up to
4 numbers per child – so mom, dad, and grandma all know when school is dismissed early. Ms. Meadows stated
her young children do not always get home with announcements and notes. Mr. Stinnett also stated coaches use
it – and he, as a parent, sees the value in it. Ms. Burke stated that many homes do not have computers but most
all homes have a phone. Mr. Hamilton stated it helps with immediate movement of over 3,000 students and
over 480 employees in emergencies. Ms. Burke also stated that he is a great way for the board members to
know what is going on in all buildings.

11.221 ADJOURNMENT AT 6:55 pm

On a motion by Billy Montgomery, second by Larry Yeager, the Mercer County Board of Education voted to
adjourn.
                                                                                   VOTE: 5 of 5


Signed____________________________                                Signed___________________________
         Board Chairperson                                                    Board Secretary




                                                                                                         7           Page




April 11, 2011 Special Meeting Minutes-Budget Working Session
                               STAFF NOTE


                                                                   PRESENTER: Mr. Stinnett




SUBJECT:            APPROVE PAYMENT OF CURRENT INVOICES




INTRODUCTION: A list of current invoices to be paid by the Mercer County School System has
              been distributed to each member for study and approval prior to the meeting.




SUPERINTENDENT’S RECOMMENDATION:




On a motion by _____________________, second by ____________________, voted to approve the
payment of the current invoices as presented.

VOTE: YES _____ NO _____



                                               7b
                                       STAFF NOTE
                                                     PRESENTER: Mrs. Cocanougher

SUBJECT:       Mandatory Direct Deposit – Second Reading of Policy Changes 03.121/03.221

INTRODUCTION: Before merger, the Mercer County Board voted to go with mandatory
direct deposit for new employees. At this time, 85% of our employees are on direct deposit.
Due to the increase in efficiency and potential reductions in staffing, I am recommending that all
employees be required to have direct deposit of their paychecks effective July 1, 2011. This will
eliminate having our staff travel to each school twice a month to deliver only a few checks and
will ensure timely distribution of paychecks.

The updated language for KSBA Policies 03.121 and 03.22 1 is found below:


CERTIFIED STAFF: 03.121
PAYROLL DISTRIBUTION
Checks will be issued according to a schedule approved annually by the Board.
Employees shall participate in direct deposit of payroll checks.                                     Formatted: Font: Bold

At the close of the school year, employees who have completed all responsibilities and duties
may request to be paid their remaining salary prior to the end of the fiscal year.


CLASSIFIED STAFF: 03.221
PAYROLL DISTRIBUTION
Checks will be issued according to a schedule approved annually by the Board.
Employees shall participate in direct deposit of payroll checks.                                     Formatted: Font: Bold

At the close of the school year, employees who have completed all responsibilities and duties
may request to be paid their remaining salary prior to the end of the fiscal year.




SUPERINTENDENT’S RECOMMENDATION:

On a motion by _____________________, second by ____________________, the board
voted to change KSBA Policy 03.121 and 03.221 to implement mandatory direct deposit for
all staff effective July 1, 2011.

Do a Verbal Roll Call Vote:
Pattie Burke (Vice-Chair)             Yes _____              No_____
Ron Betsher                           Yes_____               No_____
Billy Montgomery                      Yes_____               No_____
Larry Yeager                          Yes_____               No_____
Jim Stinnett (Chairperson)            Yes_____               No_____

                                              7c
                                 STAFF NOTE


                                                     PRESENTER: Jean Bryant
                                                                PTO President


SUBJECT:     APPROVAL OF MCIS FALL FUNDRAISER

INTRODUCTION:           We, the MCIS PTO, would like to request permission for the
                        students at MCIS to participate in a fall fundraiser through
                        Moore and Moore Fundraising out of Lexington. The funraiser
                        will consist of students selling cookie dough out of a pamphlet
                        provided by Moore & Moore. The pamphlet is attached.


SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____     No_____


                                       7d
                                 STAFF NOTE


                                                    PRESENTER: Dennis Davis


SUBJECT:     APPROVE ALTERNATE TRANSPORTATION FOR KMS & FRAC
             FCCLA

INTRODUCTION:            Students from KMS & FRAC have qualified to compete in the
                        national competition for FCCLA STAR Events. This will be
                        held in Anaheim, CA, July 8-15, 2011. Approval for alternate
                        transportation (airline tickets) is requested.


SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____     No_____


                                       7e
                                 STAFF NOTE


                                                     PRESENTER: Terry Yeast


SUBJECT:     USE OF MCIS AUDITORIUM AND CAFETERIA


INTRODUCTION:           The Centennial Baptist Church is requesting the use of the
                        MCIS auditorium and kitchen on 4/15/11 for the Pastor’s
                        Anniversary dinner.



SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____     No_____


                                       7f
                                    STAFF NOTE


                                                  PRESENTER: Emma Jean Tamme


SUBJECT:      SHORTENED SCHOOL DAY APPROVAL FOR (1) KMS STUDENT
              WITH DISABILITY FOR 2010-2011 SY

INTRODUCTION:

Based on special education procedures, the Admission and Release Committee (ARC) may
recommend an exemption from regular length of school day for students with disabilities
based on medical need. This ARC recommendation must be presented to the Board of
Education for approval of a shortened school day.

The ARC met for a KMS student and recommended a shortened school day. This was requested
 due to medical conditions which prevent endurance of a full instructional day. The ARC’s
decisions are supported by physician statement’s recommending a shorter school day.

Board approval is requested for a shortened school day based on ARC recommendation
with supporting medical documentation for ONE King Middle School student for
the remainder of the 2010-2011 School Year.

SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____       No_____


                                          7g
                                         INFORMATIONAL ITEM
 SUBJECT:             PERSONNEL NOTIFICATION:                                               PRESENTER: Mr. Hamilton
 KRS 160.390; KRS 160.38; KRS 160.370                   The Superintendent is responsible for all personnel actions including hiring,
 assignments, transfer, dismissal, suspension, reinstatement, promotion, and for reporting these actions to the board of education (KRS
 160.390 (1)). All appointments, promotions and transfers of principals, supervisors, teachers, and other school employees shall be made
 only by the Superintendent of schools, who shall notify the Board of the action taken (KRS 160.380(2a)).
 All persons employed in this item have been hired for the 2010-2011 school year (unless
 otherwise stated), pending completion of all necessary paperwork.

      NAME                                         POSITION                                        LOCATION                     EFFECTIVE
                                                                                                                                  DATE
HIRED CLASSIFIED SUB:
Melissa Hardin             Class. Sub                                                        District                       4/11/11
Makenzie Record            Class. Sub                                                        District                       4/11/11
Melinda Baker              Class. Sub                                                        District                       4/11/11
Justin Johnson             Class.Sub                                                         District                       3/25/11
HIRED CERTIFIED SUB:
Debora Jaggers             Cert. Sub                                                         District                       4/1/11
Tonya Barnard              Cert. Sub                                                         District                       3/22/11
Lazonia Walker             Cert. Sub                                                         District                       3/10/11
Candise Ortt               Cert. Sub                                                         District                       3/11/11
HIRED AS CERTIFIED:


HIRED AS CLASSIFIED:


RESIGNATIONS:
Wanda Dixon                Cook/Baker                                                        MCSH                           3/14/11
Sandy Pickett              Accounts Payable                                                  Central Office                 4/15/11
Beverly Robins             Food Service                                                      Harlow                         3/29/11
Laura Sallee               Instructional Assistant                                           MCES                           3/24/11
RETIREMENTS:
                                                                                              th
Karen Peavler              Counselor                                                         9 Grad Academy                 5/31/11


HIRED AS COACH:



MISCELLANEOUS:




                                                                8
                                   STAFF NOTE


                                                PRESENTER: Ruth Ann Cocanougher


SUBJECT:      AUDIT CONTRACT 2011-12

INTRODUCTION: Approved Audit Contracts are due to KDE’s Division of District
Support by May 28, 2011. I recommend to the board to approve the audit contract for the
2010-11 school year financial records with White & Company, PSC. White & Company,
PSC, will conduct the audit for $16,925, which is the same cost as last year and the year
before. In my experience with Charles White and Joe Montgomery, they do a very
thorough job and are on top of the continuously changing demands of GASB and KDE.
They audit approximately 6 other school districts.




SUPERINTENDENT’S RECOMMENDATION




On a motion by _____________________, second by ____________________, the board
voted to accept the audit contract with White & Company, PSC, for the financial year
2010-11 audit.


Do a Verbal Roll Call Vote:
Pattie Burke (Vice-Chair)         Yes _____            No_____
Ron Betsher                       Yes_____             No_____
Billy Montgomery                  Yes_____             No_____
Larry Yeager                      Yes_____             No_____
Jim Stinnett (Chairperson)        Yes_____             No_____




                                         9
file:///H|/B-Board%20Agendas/2011-Bd-Pkts/04Apr2011/9%20a%20fy%202010-2011%20Auditor%20Contract%20Item%20B%20(2).txt[4/15/2011 2:25:45 PM]
Kentucky Public School Districts’ Audit Contract and Requirements


                      Fiscal Year 2010-2011




                         March 17, 2011
                                Table of Contents

Requirements for Local School District Audits………………………………………...…1 - 2

Selected Kentucky Revised Statutes…………………..…………………………….….…3 - 5

Statement of Certification……………………….……………………………………………6

Annual Cycle for Local School District Audits………………………………………………7

Audit Acceptance Statement………………………………………………………………….8

Independent Auditor’s Contract………………………………………………………….9 - 11

Appendix I General Audit Requirements…….………………………………….…...…12 - 18

Appendix II State Audit Requirements…………………………………….…….…......19 - 28

Appendix III Audit Extension Request……………………….………………..….……29 - 30

Appendix IV Instructions for Submission of the Audit Report……..………………….31 - 32
                        Requirements for Local School District Audits

The Division of District Support is sending the enclosed audit contract and supporting
correspondence to school districts on behalf of the State Committee for School District Audits
(SCSDA). The purpose of this document is to acquaint you with statutory and regulatory
requirements for local school district audits and provide information regarding resolution of
exceptions.

KRS 156.265 authorizes the SCSDA to conduct audits of the financial records of local boards of
education. The audits shall be performed by a Certified Public Accountant (CPA), approved by
the SCSDA, and conducted according to standards established by the committee. Increases or
decreases in the scope of the audit are addressed in the Supplemental Agreements section of the
audit contract.

The audit shall cover ALL accounts of the local board of education including activity funds at all
schools and bank accounts in the name of the district’s finance corporation.

Costs incurred in the audit of federal grants, the federal school food programs, and school
construction accounts may, in most cases, be charged back to those funds. Determine which
grants allow audit costs as an administrative expense and in what amount. Recover all possible
costs from the grants, programs, and accounts. Districts receiving less than $500,000 in federal
funds may not charge audit costs to federal grants but may charge other programs and accounts
as appropriate.

By May 28, 2011 the FY 2010-2011 Audit Acceptance Statement and contract are due to
Kentucky Department of Education’s (KDE’s) Division of District Support.

The SCSDA shall notify the local board of education of approval or disapproval of the executed
contract on or before June 21, 2011.

Please review selected Kentucky Revised Statutes (KRS) 156.255 - 156.295; 156.480 as you
begin this process. You should obtain an engagement letter from the contracted auditor
confirming the following minimum requirements are understood. The engagement letter may
include additional items if you desire to address particular needs of your district’s audit.

   1. Audits shall be conducted in accordance with Generally Accepted Auditing Standards:
      Government Auditing Standards, issued by the Comptroller General of the United States;
      the provisions of Office of Management and Budget Circular No. A-133, Audits of States,
      Local Governments, and Non-Profit Organizations, Appendix I to the Independent
      Auditor’s Contract - General Audit Requirements, Appendix II to the Independent
      Auditor’s Contract - State Audit Requirement, Appendix III to the Independent Auditor’s
      Contract - Audit Extension Request, and Appendix IV to the Independent Auditor’s
      Contract - Instructions for Submission of the Audit Report and appropriately referenced
      in the various reports within the audit.




                                                1
2. Audits shall be conducted in accordance with the most current Statement of Auditing
   Standards (SAS). Auditors also need to be aware of recent Governmental Accounting
   Standards Board (GASB) changes. Refer to Appendix I.

3. It is the district’s responsibility to transfer by July 25 an initial Annual Financial Report
   (AFR) and Balance Sheet. In addition a second AFR and Balance Sheet, which are in
   agreement with the audit report, and the Statement of Certification with original
   signatures shall be transferred to KDE by November 15. It is the responsibility of the
   district’s management (superintendent and finance officer) to properly record all
   adjusting entries on both the first and second AFRs and Balance Sheets. This
   responsibility includes entries for on behalf payments, fixed asset transactions, accruals
   and deferrals, and all other financial transactions. The district shall also provide the
   auditor with an AFR and Balance Sheet which are in agreement with the audit report.

4. One (1) copy of the audit report, along with the Data Collection Form, shall be submitted
   by the district, directly to the Single Audit Clearinghouse, as prescribed in OMB Circular
   No. A-133.

5. Audit reports are due to the Kentucky Department of Education, Division of District
   Support, by close of business on November 15, 2011. If any difficulties are encountered
   while performing the audit, the auditor should inform KDE of the difficulties as soon as
   possible. If the audit cannot be completed by the deadline, the auditor shall submit an
   Audit Extension Request form, fully completed by both auditor and the district, to KDE
   by October 1, 2011. The form is provided in Appendix III.

6. 702 KAR 3:150 requires all local boards of education to report to the Commissioner of
   Education, ―in writing, progress being made to correct exceptions appearing in school
   audits authorized by the State Committee for School District Audits or, in writing, justify
   any failure to correct exceptions appearing in any school audit authorized by the State
   Committee for School District Audits.‖ The report shall be due to the Commissioner
   within 45 days of receipt of the final audit report by the local board, or no later than
   December 31 following the close of the fiscal year, whichever occurs first. The staff of
   the Division of District Support will review corrective action plans and monitor
   implementation of the plans by the districts.

The Annual Audit Cycle for Local School District Audits, containing significant dates, is
provided for your convenience and review.

If you have any questions, please contact Division of District Support at 502-564-3846.




                                              2
              Selected Kentucky Revised Statutes (KRS) 156.255-156.295; 156.480

156.255 Definitions for KRS 156.255 to 156.295.
As used in KRS 156.255 to 156.295:
(1) "Accountant" means a certified public accountant or a public accountant registered with the
State Board of Accountancy.
(2) "Board" means the board of education of a school district.
(3) "Committee" means the State Committee for School District Audits.
(4) "State board" means the Kentucky Board of Education.
Effective: July 15, 1996

156.265 State Committee for School District Audits.
(1) There shall be a State Committee for School District Audits comprised of the Governor, or a
    person designated by him, the Attorney General, the Auditor of Public Accounts, a person
    designated by the Legislative Research Commission to represent the Office of Education
    Accountability, and the commissioner of education. The Auditor of Public Accounts shall be
    the chair of the committee.
(2) The committee shall have the accounts of each board audited not less than once every fiscal
    year. The committee also may, at any time, cause to be made a comprehensive and complete
    audit of any board. Upon the written request of the state board, the commissioner of
    education, the Attorney General, the Auditor of Public Accounts, the Governor, or the Office
    of Education Accountability, the committee may cause the accounts of a board to be audited.
    Each audit shall cover such period of time, and shall include such auditing procedures and
    standards, as the committee may designate.
(3) Audits authorized under this section are in addition to any audits contemplated under KRS
    11.090 or 156.200 or KRS Chapter 43.
(4) The actual expense of any audit authorized under this section shall be borne equally by the
    district board of education and by the committee from funds allocated to it (no funds
    currently allocated).
(5) The committee shall meet at least quarterly. Additional or special meetings may be called by
    the chair.
Effective: July 14, 2000

156.275 Accountant -- Selection -- Reports.
(1) The committee shall select, to make the audit authorized under KRS 156.265, accountants
    who are qualified under KRS Chapter 325 and the administrative regulations promulgated by
    the Kentucky State Board of Accountancy.
(2) Immediately upon completion of each audit, the accountant shall prepare a report of his
    findings and recommendations in such form and in such detail as the committee may
    prescribe. The report shall be to the committee and in such number of copies as specified by
    the committee. The committee shall furnish one (1) copy to the Kentucky Board of
    Education, one (1) copy to the district board of education to which the report pertains, one (1)
    copy to the chief state school officer and one (1) copy to the Auditor of Public Accounts. The
    district board of education shall keep a copy of the report on file in the office of the
    superintendent of schools of the district and the report shall be open to inspection by any
    interested person, subject to reasonable rules as to time and place of inspection.
Effective: July 15, 1996

Source: Legislative Research Commission (www.lrc.ky.gov)

                                                     3
156.285 Access to records -- Witnesses -- Subpoena.
(1) The accountant shall have access to and may examine all books, accounts, reports, vouchers,
    correspondence files, records, money, and property of any board. Every officer or employee
    of any such board having such records or property in his possession or under his control shall
    permit access to and examination of them upon the request of the accountant.
(2) The committee may require information on oath from any person touching any matters
    relative to any account that the accountant is required to audit. The committee may
    administer the oath, or have it done by any officer authorized to administer an oath.
(3) The committee may issue process and compel the attendance of witnesses before it, and
    administer oaths and compel witnesses to testify in any of the investigations the accountant is
    authorized to make.
Effective: July 15, 1994

156.295 Offenses -- Penalties.
(1) Any officer or employee of a board or any other person who prevents, attempts to prevent, or
    obstructs an examination by the accountant made under KRS 156.265 and 156.275 is guilty
    of a high misdemeanor and shall, upon indictment and conviction in the Circuit Court of
    competent jurisdiction, be fined five hundred dollars ($500).
(2) Any person who fails or refuses to permit the examination provided for in KRS 156.285 or
    who interferes with such examination shall be fined not less than one hundred dollars ($100)
    or imprisoned in the county jail for not less than one (1) month nor more than twelve (12)
    months, or both. Each refusal shall constitute a separate offense.
(3) Any person who has custody of any books, accounts, reports, vouchers, correspondence,
    files, records, money, and property that the accountant is authorized to examine under KRS
    156.265 and 156.285 who fails or refuses when called upon by the committee for that
    purpose to permit the accountant to inspect any of such materials shall, upon conviction in
    the Circuit Court of competent jurisdiction, be fined not more than five hundred dollars
    ($500) and be subject to removal as provided by law.
(4) Any person who refuses to be sworn when required by the committee to be sworn for the
    purpose mentioned in subsection (2) of KRS 156.285 shall be fined not more than five
    hundred dollars ($500).
(5) Any witness called by the committee under subsection (3) of KRS 156.285 who fails, without
    legal excuse, to attend or testify shall be fined not more than five hundred dollars ($500).
Effective: July 15, 1994

156.480 Employees of department or school districts with decision-making authority
prohibited from supplying goods or services for which school funds are expended --
Penalties.
(1) No commissioner, associate commissioner, deputy commissioner, director, manager,
    purchasing agent, or other employee of the Department of Education with decision-making
    authority over the financial position of a school, school district, or school system shall have
    any pecuniary interest in the school, school district, or school system, either directly or
    indirectly, in an amount exceeding twenty-five dollars ($25) per year, either at the time of or
    after his appointment to office, in supplying any goods, services, property, merchandise, or
    services, except personal services that are in addition to those required by contract for
    employment, of any nature whatsoever for which school funds are expended. If any person
    specified in this subsection receives, directly or indirectly, any gift, reward, or promise of
Source: Legislative Research Commission (www.lrc.ky.gov)

                                                     4
    reward for his influence in recommending or procuring the use of any goods, services,
    property, or merchandise of any kind whatsoever for which school funds are expended, he
    shall upon conviction be fined not less than fifty dollars ($50) nor more than five hundred
    dollars ($500), and his office or appointment shall without further action be vacant. (OAG
    94-61 provides guidance for determining who has decision-making authority over the
    financial position of the school district.)
(2) No employee of any county or independent school district with decision-making authority
    over the financial position of the school district shall have any pecuniary interest, either
    directly or indirectly, in an amount exceeding twenty-five dollars ($25) per year, either at the
    time of or after his appointment to office, in supplying any goods, services, property,
    merchandise, or services, except personal services that are in addition to those required by
    contract for employment, of any nature whatsoever for which school funds are expended. If
    any person specified in this subsection receives, directly or indirectly, any gift, reward, or
    promise of reward for his influence in recommending or procuring the use of any goods,
    services, property, or merchandise of any kind whatsoever for which school funds are
    expended, he shall upon conviction be fined not less than fifty dollars ($50) nor more than
    five hundred dollars ($500), and his office or appointment shall without further action be
    vacant.
Effective: July 15, 1994




Source: Legislative Research Commission (www.lrc.ky.gov)

                                                     5
                                Statement of Certification

State Committee for School District Audits
Frankfort, KY

The                                                  School District certifies that all audit
adjustments have been entered into MUNIS and that an Annual Financial Report and Balance
Sheet, which are in agreement with the audit report, will be transferred to KDE in conjunction
with the audit report.




SUBMITTED, ___________________________ , 2011

                                                     Superintendent

                                                     Finance Officer



Original signed statement is due to KDE by close of business on November 15, 2011. Please
send to:
                                Division of District Support
                            Kentucky Department of Education
                              500 Mero Street, CPT 15th Floor
                                    Frankfort, KY 40601




                                                6
                              ANNUAL CYCLE FOR
                         LOCAL SCHOOL DISTRICT AUDITS

DUE DATE              RESPONSIBLE PARTY     REQUIRED INFORMATION

May 28                District              FY 2010-2011 Audit Acceptance Statement and
                                            signed contract to KDE (2 originals)
June 16               State Committee for   Approval of Audit Contracts
                      School District
                      Audits
July 25               District              Initial Annual Financial Report (AFR) and
                                            Balance Sheet (electronic reports) to KDE
October 1             Auditor               Audit Extension Request to KDE
November 15           Auditor               Audit Reports:
                                                     1 signed paper copy to school district
                                                     2 signed paper copies & 1 electronic copy
                                                     to KDE
                                                     1 signed paper copy to Single Audit
                                                     Clearinghouse
                                            See Appendix IV for submission instructions.
November 15           District              Second AFR and Balance Sheet (electronic
                                            reports) and Statement of Certification to KDE.
                                            Copy of Second AFR and Balance Sheet to
                                            Auditor.
November 15 -         KDE                   Audit Reports, AFRs and Balance Sheets
February 1                                  reviewed; corrective action plans received and
                                            monitored; Audit Reports, AFRs and Balance
                                            Sheets corrections received.
December 31st or 45   District              Corrective action plan per 702 KAR 3:150 to
days after district                         KDE
receives audit
reports, whichever
occurs first
March - May           KDE                   Corrective action monitoring continues


Use the following address for mailing items to KDE:
                     Division of District Support
                     Kentucky Department of Education
                     500 Mero Street, CPT 15th Floor
                     Frankfort, KY 40601




                                             7
                               Audit Acceptance Statement

State Committee for School District Audits
Frankfort, Kentucky

The                                                 Board of Education requests the financial
accounts of the Board be audited for FY 2010-2011 in accordance with the procedures adopted
by the State Committee for School District Audits. The Board has chosen the firm of:
Auditor:                                                       Phone #:
Address:                                                       Fax #:
Address:                                              Email:

The cost of the audit is:_________________


If there is an increase in the audit cost from last year, please provide an explanation:




SUBMITTED,_______________________________, 2011 ______________________________________________
                                                                  Board of Education
                                                     Chairman

                                                     Secretary
TWO (2) original signed statements are due to KDE by close of business on May 28, 2011.
Please send to:
                               Division of District Support
                           Kentucky Department of Education
                             500 Mero Street, CPT 15th Floor
                                  Frankfort, KY 40601


2200-047 2-93




                                                8
                                  INDEPENDENT AUDITOR’S CONTRACT

To provide for a school district audit in compliance with KRS 156.255, 156.265, 156.275, 156.285,
156.295, and 156.480, this agreement is made and entered into this ________ day of
_________________ 2011, between the _______________________________ Board of Education
(“BOARD”), and___________________________________________, (“ACCOUNTANT”), who is a
Certified Public Accountant or a Public Accountant registered with the Kentucky State Board of
Accountancy.

I.       DUTIES OF ACCOUNTANT

       A. ACCOUNTANT shall render an opinion on the financial statements of BOARD for fiscal year
          2010-2011. The scope and nature of the audit shall be in accordance with Appendix I to this
          Independent Auditor’s Contract - General Audit Requirements and Appendix II to this
          Independent Auditor’s Contract - State Audit Requirements. These audit procedures are
          incorporated as a part of this agreement.
       B. ACCOUNTANT shall address the audit report and written comments to BOARD and to the State
          Committee for School District Audits (COMMITTEE).
       C. ACCOUNTANT shall deliver the audit report in accordance with Section VII.A. DELIVERY OF
          AUDIT REPORT. If the audit report cannot be timely submitted, the ACCOUNTANT shall submit
          an Audit Extension Request in accordance with Section VI.A. AUDIT EXTENSION REQUEST.

II.      DUTIES OF BOARD

       A. BOARD shall make available to ACCOUNTANT no later than August 2, 2011 all books, accounts,
          reports, vouchers, correspondence files, records, money, and property under its control which
          may be requested by ACCOUNTANT in the course of performance of the audit.

III.     AUTHORITY OF COMMITTEE

       A. COMMITTEE and the Kentucky Department of Education may examine work papers of
          ACCOUNTANT and may perform quality control reviews of the audit procedures utilized during
          the course of the audit;
       B. COMMITTEE and BOARD may prohibit the use of any subcontractor by ACCOUNTANT. During
          the term of the contract, no subcontractor shall be used without the prior written approval of
          COMMITTEE and BOARD; and
       C. If tendered by October 1, 2011 by ACCOUNTANT, COMMITTEE will consider the Audit
          Extension Request submitted by ACCOUNTANT providing the explanation as to why the audit
          cannot be completed by the due date and, solely at its discretion, may allow for the audit to be
          submitted without penalty to KDE after November 15, 2011, if the COMMITTEE determines the
          delay is unavoidable and is due to factors beyond the control of ACCOUNTANT.

IV.      COMPENSATION

       A. ACCOUNTANT shall be paid an amount agreed upon between the ACCOUNTANT and BOARD
          which is incorporated herein for the successful completion of the work defined by this agreement.
       B. Final payment is predicated upon completion of the work as described in Section I. DUTIES OF
          ACCOUNTANT and delivery of documentation as described in Section VII. DELIVERY OF AUDIT
          REPORT.
       C. Compensation to ACCOUNTANT for any increase or decrease of audit scope by authority of
          Section V. SUPPLEMENTAL AGREEMENTS of this contract must be defined in said
          agreements and approved by COMMITTEE if said increase or decrease exceeds $1,000 or
          10% of the audit fee, whichever is less.
       D. ACCOUNTANT shall submit to BOARD an invoice for payment which shall be signed by
          ACCOUNTANT and contain adequate supporting documentation such as: detail of hours



                                                      9
           worked by each auditor classification (e.g., partner, manager, supervisor, senior, staff,
           etc.) in major audit areas or supervisory/administrative functions.

V.       SUPPLEMENTAL AGREEMENTS

       A. The scope of the audit may be increased or decreased by written supplemental agreement of
          BOARD and ACCOUNTANT if the reasons for the increase or decrease have first been reported
          in writing by ACCOUNTANT to COMMITTEE. The audit fee may be adjusted for the increase or
          decrease in the scope of the audit in accordance with Section IV.C. COMPENSATION.

VI.      AUDIT EXTENSION REQUEST

       A. If the audit cannot be completed by November 15, 2011, due to factors beyond the control of
          ACCOUNTANT, ACCOUNTANT shall electronically submit an Audit Extension Request form,
          fully completed by both ACCOUNTANT and the district to KDE by October 1, 2011. The form is
          provided in Appendix III Audit Extension Request.

VII.     DELIVERY OF AUDIT REPORT

       A. ACCOUNTANT agrees to begin the audit of accounts of BOARD on or about August 2, 2011 or
          15 days from execution date of this contract, whichever is later, and further agrees to complete
          and deliver a signed paper copy of the audit report to BOARD, two signed paper copies to
          COMMITTEE in care of Division of District Support, and an electronic copy to KDE in accordance
          with Appendix IV Instructions for Submission of the Audit Report on or before November 15,
          2011, or at a later date approved by the COMMITTEE. All electronic and paper copies of the audit
          report must be at the Division of District Support for it to be considered filed timely. If the audit
          report has not been received by the Division of District Support by November 15, 2011 or by the
          later date approved by the COMMITTEE, the audit will be considered late and penalties as
          outlined in Section VIII. PENALTIES shall be imposed at the discretion of COMMITTEE.

VIII. PENALTIES

       A. There shall be a 10% reduction of the audit fee if any one or more of the following occur: (1) the
          audit report is not submitted in accordance with VII.A. DELIVERY OF AUDIT REPORT; or (2) the
          audit report does not contain the information shown in Appendix I General Audit Requirements,
          Sections 7 and 9.
       B. ACCOUNTANT may be ineligible to conduct a school district audit for the upcoming fiscal year if
          any one or more of the stipulations in section A occur.
       C. COMMITTEE may waive penalties for delays caused by circumstances beyond the control of
          ACCOUNTANT.

IX.      EFFECTIVE DATE

       A. This agreement, between the ACCOUNTANT and the BOARD, shall not become effective until
          the COMMITTEE has approved the audit contract.

X.       TERMINATION

       A. The BOARD shall have the right to terminate and cancel this contract at any time without cause
          upon 30 days written notice served on the ACCOUNTANT by registered or certified mail. The
          BOARD shall have the right to terminate and cancel this contract for cause upon 5 days written
          notice served on the ACCOUNTANT by registered or certified mail.




                                                       10
      B. If cause exists to terminate and the BOARD does not terminate, the COMMITTEE may terminate
         and cancel this contract for cause upon 5 days written notice served on the ACCOUNTANT by
         registered or certified mail.
      C. “Cause” includes, but is not limited to:
         1. failure to commence work within 15 days of execution of the contract or August 2, 2011,
              whichever is later;
         2. previous history of extension requests by the same ACCOUNTANT for the same district;
         3. failure to submit the audit by November 15, 2011;
         4. failure to communicate to the Kentucky Department of Education in a timely manner
              problems encountered in conducting the audit.

Cause shall not include any factor wholly the fault of the BOARD.

XI.     CONFLICTS OF INTEREST

      A. ACCOUNTANT represents and warrants that (a) ACCOUNTANT is legally able to enter into
         contracts with BOARD, (b) the performance of this agreement would not violate any conflict of
         interest statutes, and (c) that ACCOUNTANT has no personal interest in the financial affairs of
         BOARD or any of its officers or employees.

AGREED TO BY:


                    BOARD OF EDUCATION                                    ACCOUNTANT

            BY:                                                BY:
                   SCHOOL BOARD CHAIRMAN                                     FIRM


                          SECRETARY                                        PARTNER


            STATE COMMITTEE FOR SCHOOL DISTRICT AUDITS

      BY:
               STATE COMMITTEE CHAIRMAN


TWO (2) original signed audit contracts are due to KDE by close of business on May 28, 2011.
Please send to:
                                   Division of District Support
                                Kentucky Department of Education
                                                          th
                                 500 Mero Street, CPT 15 Floor
                                       Frankfort, KY 40601




                                                     11
                                 APPENDIX I
                         GENERAL AUDIT REQUIREMENTS
1.   The State Committee for School District Audits requires all local school boards to have an
     annual audit of the fiscal records and accounts under the board's control. If the board
     members have also incorporated as a "Finance Corporation‖, that entity and related fiscal
     records and accounts are to be included in the audit.

2.   The audit shall cover an entire fiscal year ending June 30 unless otherwise specified by the
     State Committee for School District Audits.

3.   Except in cases where special audits are authorized by the State Committee for School
     District Audits, the local boards of education shall select the auditor. Selection shall be
     made from the current licensure list provided by the State Board of Accountancy of
     Kentucky.

4.   Each local board of education shall make application for an audit on forms provided by the
     Kentucky Department of Education (KDE). Two original contract forms are due to KDE by
     close of business on May 28, 2011 for approval by the State Committee for School District
     Audits. THE LOCAL BOARD OF EDUCATION DOES NOT HAVE A VALID
     CONTRACT WITH THE AUDITOR UNTIL THIS APPROVAL IS GIVEN.

5.   The audit shall be conducted in accordance with Generally Accepted Auditing Standards
     (GAAS); Government Auditing Standards1, issued by the Comptroller General of the United
     States; the provisions of Office of Management and Budget Circular A-133, Audits of
     States, Local Governments, and Non-Profit Organizations, and the audit requirements
     prescribed by the Kentucky State Committee for School District Audits in Appendix I of the
     Independent Auditor’s Contract - General Audit Requirements, Appendix II of the
     Independent Auditor’s Contract - State Audit Requirements, Appendix III of the
     Independent Auditor’s Contract -Audit Extension Request, and Appendix IV of the
     Independent Auditor’s Contract - Instructions for Submission of the Audit Report and
     appropriately referenced in the various reports within the audit.

6.   The scope of the audit shall include but not be limited to:

     (1)   General Fund;
     (2)   Special Revenue Fund;
     (3)   Capital Projects Fund;
     (4)   Debt Service;
     (5)   School Food Service;
     (6)   Internal Service Funds;
     (7)   Activity Funds;
     (8)   Fiduciary Funds;

1
  Government Auditing Standards require participation of the auditor in an external quality
review program and continuing education related to government auditing.


                                                 12
     (9) Fiscal Agent Funds; and
     (10) Fixed Assets as required by GASB 34.

     If, in the course of field work, it is determined that funds have been transferred to a school
     through the school based council allocation process, those funds shall be considered Board
     funds, not activity funds, and audited as part of the general fund.

7.   The report shall contain all control deficiencies identified during the audit which are
     considered significant deficiencies and/or material weaknesses, including significant
     deficiencies and material weaknesses that were communicated in previous audits. These
     control deficiencies must be appropriately segregated and identified in the report and coded
     by the fiscal year under audit (i.e. 2011-1, 2011-2). Control deficiencies presented as part
     of the report, as well as other matters conveyed in a separate management letter, shall be
     well developed and shall consist of the following components:

     (1)   A statement of finding(s).
     (2)   The criteria
     (3)   The cause
     (4)   The effect
     (5)   A recommendation
     (6)   Management’s response

     A written management letter is required to be submitted to the district and included as part
     of the audit that is submitted to KDE. Each management letter shall report on the status of
     previous management letter comments and the progress toward the resolution of concerns
     identified during the preceding audit.

8.   The official records and reports of the school district shall not be taken from the board of
     education office during the course of the audit engagement.

9.   Findings, questioned costs, management letter, School Activity Fund Schedule(s) and
     responses to findings and the management letter shall be submitted as a part of the audit
     report. The High School Activity Fund Schedule should categorize each individual activity
     fund by account, reflecting all activity funds of the high school. The High School Activity
     Fund Schedule must show receipts, expenditures, beginning balance and ending balance.
     Elementary and Middle School Activity Funds should be summarized showing receipts,
     expenditures, beginning balance and ending balance in a single line per school.

10. The district must record audit adjustments after the audit has been completed and before the
    revised AFR is submitted to KDE. The auditor should work with the district to ensure the
    revised AFR agrees to the audit report. Only the revised AFR that agrees to the audit report
    and submitted with the audit report will be utilized by KDE for end of year reporting.

11. It is the auditors’ responsibility to contact KDE with criminal activity concerns.




                                                13
12. One (1) copy of a bound audit report, along with the Data Collection Form, shall be
    submitted by the district, directly to the Single Audit Clearinghouse, as prescribed in OMB
    Circular No. A-133.

13. Auditors and districts are to follow and comply with all professional standards and
    pronouncements. Auditors are responsible for maintaining the proper knowledge of all
    accounting and auditing standards as they relate to school district audits.

     SAS No. 115, Communicating Internal Control Related Matters Identified in an Audit,
      supersedes SAS No. 112 of the same title and was issued to eliminate differences within
      the American Institute of Certified Public Accountants’ (AICPA) Audit and Attest
      Standards resulting from the issuance of Statement on Standards for Attestation
      Engagements (SSAE) No. 15, An Examination of an Entity’s Internal Control Over
      Financial Reporting That Is Integrated With an Audit of Its Financial Statements. SSAE
      No. 15 establishes standards and provides guidance to practitioners performing an
      examination of a nonissuer’s internal control over financial reporting in the context of an
      integrated audit. SSAE No. 15 aligns the definitions of the various kinds of deficiencies
      in internal control and the related guidance for evaluating such deficiencies with the
      definitions and guidance in Public Company Accounting Oversight Board Auditing
      Standards No. 5, An Audit of Internal Control That is Integrated with an Audit of
      Financial Statements. SAS No. 115, in turn, aligns the definitions and related guidance
      for evaluating deficiencies in internal control with the definitions and guidance in SSAE
      No. 15. This SAS is effective for audits of financial statements for periods ending on or
      after December 15, 2009.

     SAS No. 116, Interim Financial Information - This SAS amends AU section 722, Interim
      Financial Information (AICPA, Professional Standards, vol. 1), to accommodate reviews
      of interim financial information of nonissuers,11 including companies offering securities
      pursuant to Securities and Exchange Commission (SEC) Rule 144A or participating in
      private equity exchanges. For example, a nonissuer may, on a quarterly basis, prepare
      interim financial statements that conform with the requirements of Article 10 of SEC
      Regulation S-X. This SAS is effective for reviews of interim financial information for
      interim periods beginning after December 15, 2009.

     SAS No. 117, Compliance Audits - Governments frequently establish governmental audit
      requirements for entities to undergo an audit of their compliance with applicable
      compliance requirements. To address such governmental audit requirements, the
      Auditing Standards Board has issued Statement on Auditing Standards (SAS) No. 117,
      Compliance Audits, which supersedes SAS No. 74, Compliance Auditing Considerations
      in Audits of Governmental Entities and Recipients of Governmental Financial
      Assistance. SAS No. 117 was primarily developed in response to the results of a federal
      study on the quality of audits performed under Office of Management and Budget
      Circular A-133, Audits of States, Local Governments and Non-Profit Organizations (also
      referred to as single audits), which showed that improvements were needed in many
      areas.




                                               14
 SAS No. 117 establishes standards and provides guidance on performing and reporting
 (in accordance with GAAS, Government Auditing Standards, and a governmental audit
 requirement that requires an auditor to express an opinion on compliance) on an audit of
 an entity’s compliance with applicable compliance requirements of a governmental audit
 requirement. Examples of such engagements include single audits and audits performed
 under the U.S. Department of Housing and Urban Development (HUD) Consolidated
 Audit Guide for Audits of HUD Programs.
 SAS No. 117 updates SAS No. 74 to reflect changes in the compliance audit environment
 and incorporates the risk assessment standards. It requires the auditor to adapt and apply
 the AU sections of AICPA Professional Standards to a compliance audit and provides
 guidance on how to do so. It identifies the AU sections that are not applicable to a
 compliance audit, defines terms related to compliance audits and used in the SAS, and
 identifies the elements to be included in an auditor’s report on a compliance audit. This
 SAS is effective for compliance audits for fiscal periods ending on or after June 15, 2010.

SAS No. 118, Other Information in Documents Containing Audited Financial Statements -
 This Standard supersedes the requirements and guidance in AU Section 550. Among
 other requirements, SAS No. 118 eliminates the distinction between (a) other information
 that is included in an auditor-submitted document that contains the client’s basic financial
 statements and the auditor’s report thereon; and (b) other information that is in a client-
 prepared document. Additionally, this Standard establishes a presumptively mandatory
 requirement that the auditor read the other information of which the auditor is aware in
 order to identify material inconsistencies, if any, with the audited financial statements.
 The Standard also establishes presumptively mandatory requirements for report revisions,
 communications with management and/or those charged with governance, and other
 procedures as appropriate when the auditor identifies a material inconsistency.

SAS No. 119, Supplementary Information in Relation to the Financial Statements as a
 Whole – Together with SAS No. 118, this Standard supersedes the requirements and
 guidance in AU Section 551. In order to opine on whether supplementary information is
 fairly stated, in all material respects, in relation to the financial statements as a whole,
 SAS No. 119 establishes a presumptively mandatory requirement that the auditor perform
 certain procedures in addition to the procedures performed during the audit of the
 financial statements. Further, the Standard establishes presumptively mandatory
 requirements for the auditor’s reporting on the supplementary information, taking into
 consideration the type of report issued on the financial statements and whether the
 supplementary information is presented with the financial statements.

SAS No. 120, Required Supplementary Information - This Standard supersedes the
 requirements and guidance in AU Section 558. SAS No. 120 defines required
 supplementary information as information that a designated accounting standard setter
 requires to accompany an entity’s basic financial statements. The Standard establishes
 that the auditor’s objectives when a designated accounting standard setter requires
 information to accompany an entity’s basic financial statements are to perform
 procedures in order to (a) describe, in the auditor’s report, whether required
 supplementary information is presented; and (b) communicate therein when some or all


                                          15
         of the required supplementary information has not been presented in accordance with
         guidelines established by a designated accounting standard setter or when the auditor has
         identified material modifications that should be made to the required supplementary
         information for it to be in accordance with guidelines established by the designated
         accounting standard setter.

 14. The auditee is required by KDE to prepare a summary schedule of prior audit findings even
     if there are no matters reportable therein.

 15. Federal grants must be identified on the Schedule of Expenditures of Federal Awards
     (SEFA) with the full title from the Catalog of Federal Domestic Assistance and the CFDA #.
      If no number is available, refer to The Federal Catalog at http://www.cfda.gov/. Federal
      grants must also be identified with a pass through number. If one is not identified on the
      District Payment Register the MUNIS Project number is to be used.

16. Child Nutrition Cluster (CFDA # 10.553, 10.555, 10.556 and 10.559) and Special Education
    Cluster (CFDA # 84.027, 84.173) must be identified on SEFA with a total for the cluster,
    and also identified on the Schedule of Findings and Questioned Costs if deemed to be a
    major program.

17.   If two years are shown for a federal grant, the total for that grant must also be shown on
      SEFA.

18. The auditor shall verify that the school district is in compliance with Section 409A of the
    Internal Revenue Code. Section 409A was enacted in October 2004 and was generally
    effective on January 1, 2005. Section 409A applies to compensation that workers earn in one
    year but that is not paid until a future year.

19. The auditor shall ensure compensated absences are properly reported in the financial
    statements. GASB Statement No. 16, Accounting for Compensated Absences, as interpreted
    by GASB Interpretation No. 6, provides guidance for measuring liabilities for compensated
    absences, which are absences for which employees will be paid, such as vacation, sick leave
    and sabbatical leave. GASB Statement No. 16 provides different liability measures
    depending on the characteristics of particular benefits. It also provides alternatives – the
    termination payment method and the vesting method – for recognizing liabilities for sick
    leave and other compensated absences with similar characteristics. GASB Statement No. 16
    requires (a) the compensated absences liability generally to be measured using the pay or
    salary rates in effect at the reporting date and (b) additional amounts to be accrued for certain
    salary-related payments associated with the payment of compensated absences, for example,
    the employer’s share of Social Security and Medicare taxes and in some cases the
    employer’s contributions to pension plans. The government-wide and proprietary and trust
    fund financial statements should recognize compensated absences expenses when the
    liability is incurred. (AICPA Audit and Accounting Guide, Audits of State and Local
    Governments).




                                                  16
20. On-behalf payments should be coded accurately in the MUNIS accounting system so they
    are properly displayed in the audit report and fully disclosed in the notes of the financial
    statements. The following link may be used by districts to record on behalf payments on a
    monthly basis.

      http://www.education.ky.gov/kde/administrative+resources/finance+and+funding/school+fi
      nance/financial+information/on+behalf+payments.htm

21. GASB 54 - Fund Balance Reporting and Governmental Fund Type Definitions
    (Issued 03/09) The requirements of this Statement are effective for financial statements for
    periods beginning after June 15, 2010. The objective of this Statement is to enhance the
    usefulness of fund balance information by providing clearer fund balance classifications
    that can be more consistently applied and by clarifying the existing governmental fund type
    definitions. This Statement establishes fund balance classifications that comprise a
    hierarchy based primarily on the extent to which a government is bound to observe
    constraints imposed upon the use of the resources reported in governmental funds. The
    initial distinction that is made in reporting fund balance information is identifying amounts
    that are considered nonspendable, such as fund balance associated with inventories. This
    Statement also provides for additional classification as restricted, committed, assigned, and
    unassigned based on the relative strength of the constraints that control how specific
    amounts can be spent. Fund balance reclassifications made to conform to the provisions of
    this Statement should be applied retroactively by restating fund balance for all prior periods
    presented.

22.   GASB 55 - The Hierarchy of Generally Accepted Accounting Principles for State and Local
      Governments (Issued 03/09) The objective of this Statement is to incorporate the hierarchy
      of generally accepted accounting principles (GAAP) for state and local governments into the
      Governmental Accounting Standards Board’s (GASB) authoritative literature. The ―GAAP
      hierarchy‖ consists of the sources of accounting principles used in the preparation of
      financial statements of state and local governmental entities that are presented in conformity
      with GAAP, and the framework for selecting those principles. The GASB is responsible for
      establishing GAAP for state and local governments. However, the current GAAP hierarchy
      is set forth in the American Institute of Certified Public Accountants’ (AICPA) Statement
      on Auditing Standards No. 69, The Meaning of Present Fairly in Conformity With Generally
      Accepted Accounting Principles, rather than in the authoritative literature of the GASB.

23.   GASB 56 - Codification of Accounting and Financial Reporting Guidance Contained in the
      AICPA Statements on Auditing Standards (Issued 03/09) The objective of this Statement is
      to incorporate into the Governmental Accounting Standards Board’s (GASB) authoritative
      literature certain accounting and financial reporting guidance presented in the American
      Institute of Certified Public Accountants’ Statements on Auditing Standards. This Statement
      addresses three issues not included in the authoritative literature that establishes accounting
      principles—related party transactions, going concern considerations, and subsequent events.
      The presentation of principles used in the preparation of financial statements is more
      appropriately included in accounting and financial reporting standards rather than in the
      auditing literature. This Statement does not establish new accounting standards but rather



                                                  17
    incorporates the existing guidance (to the extent appropriate in a governmental
    environment) into the GASB standards.

24. American Recovery and Reinvestment Act of 2009 (ARRA) funds may increase audit
    requirements for auditors and districts. Because ARRA funds are federal, they must be
    included in determining if an entity must have an A-133 (Single Audit) for the year.
    Districts that have previously been exempt, may now be required to have an A-133 audit
    due to the additional consideration of ARRA funds.




                                               18
                                 APPENDIX II
                          STATE AUDIT REQUIREMENTS
   As part of the auditor's examination, the following procedures and tests are considered
required. These are not intended to establish minimum audit procedures, but are listed to
highlight their significance in a school district audit.

   1. Examination of Office of Education Accountability (OEA) reports and any KDE reports -
      KDE staff will notify the auditor when an OEA investigative report is received by KDE
      or if a report is issued by KDE for the district being audited. The auditor will use the
      OEA investigative report/KDE report to help identify any audit risks that would warrant
      increased audit testing in certain areas.

   2. Examination of Board Minutes, Insurance Policies, Contracts, Bids, and Collateral - An
      examination of these documents shall be made insofar as they affect the financial
      transactions of the district and the district's compliance with statutes and regulations. Of
      special concern are adherences to bid laws, risk management, conflict of interest, and
      contract approvals.

   3. Examination and Analysis of Sources of Income - Auditors having approved contracts
      with local boards of education receive a District Payment Register listing all payments to
      the district from the Kentucky State Treasurer. This report, sheriff's reports on tax
      receipts (sheriff's settlement), bond issues, interest recaps, and other documentation shall
      be used to verify and classify receipts. Auditors also receive health insurance, flexible
      spending account, life insurance, administrative fee, KTRS and Voc-ED information for
      their review.

       The auditor shall also be concerned with the propriety of the allocation of tax receipts
       between the general and building funds.

   4. Verification of District Posting Audit Adjustments to MUNIS – The district shall provide
      the auditor with an AFR and Balance Sheet that is in agreement with the audit report.
      Failure of the district to post all audit adjustments and generate an AFR and Balance
      Sheet that agree to the audit report will result in a written audit finding.

   5. Verification and Legal Authorization of Disbursements - Determine the propriety of
      disbursements on a test basis using the following documents:

       a)   Official minutes - (authorization);
       b)   Standard invoices (or reasonable facsimile);
       c)   Vendor invoices;
       d)   Orders of the Treasurer (or reasonable facsimile);
       e)   Cancelled checks;
       f)   Purchase orders (receiving slips, requisition forms);
       g)   Signed claims for reimbursement, advancements, etc.;
       h)   Payroll reports;


                                                19
   i) BG-1s (construction);
   j) Interfund transfer forms (or reasonable facsimile);
   k) Board orders;
   l) Contracts and/or lease agreements; and
   m) Board policy for pro rata allocation among funds and other board policy pertaining to
      disbursements.
   n) Auditors should consider reviewing employee contracts, overtime, extra duty pay,
      and hand-written payroll checks to confirm appropriate payments are being made to
      personnel in payroll, finance, and superintendent offices. Auditors should consider
      reviewing these items for other school employees through sampling.

6. Bonded Indebtedness (KRS 157.632) - The auditor shall confirm with the trustee the
   beginning balance, receipts, disbursements, and ending balance of each bond issue. The
   auditor shall determine if receipts were in agreement with amounts as specified in the pay
   schedules and if each bond account was reconciled for the period. The degree of
   compliance shall be disclosed. The composite bond schedule shall be reviewed, including
   all information relative to the various issues.

   Review any participation agreements between the board or the district finance
   corporation and the School Facilities Construction Commission (SFCC). The general
   wording of the agreement indicates the board is legally liable for the local portion and the
   SFCC portion of the bond issues. The total debt of the district shall be scheduled with the
   SFCC obligation segregated. The notes to the financial statements shall fully explain the
   agreement and debt.

7. Long-Term Leases - Examine any long-term lease agreements, lease-purchase
   agreements, or other multi-year funding arrangements for adherence to bid laws,
   payments being made from the proper fund, and terms and conditions meeting statutory
   requirements.

8. Budgets - A copy of the Tentative Budget and Working Budget, as adopted, with
   amendments, shall be given to the auditor at the beginning of the engagement.
   Comparison of actual income and disbursements with the budget may disclose fiscal
   management weaknesses or extraordinary events to be investigated. Full disclosure of
   findings is desired.

9. Accounts Receivable - Accounts receivable are recognized on the modified accrual basis
   of accounting. GASB 33 establishes general standards for the recognition of assets on the
   balance sheet (i.e., cash or accounts receivable) and the income statement (i.e., revenue).
   The asset recognition question arises when cash has not yet been received, and a
   determination must be made for recognizing the receivable as an asset on the balance
   sheet.

   Pursuant to GASB 33, there are eligibility and timing requirements to consider.
   Transactions are eligible to be recognized when measurable and probable. Transactions
   such as state and federal mandated programs, grants and donations are recognized when



                                            20
   all eligibility requirements are met. Property taxes are defined as imposed non-exchange
   transactions. Recognition of property taxes is based upon a timing requirement, which is
   ―when enforceable legal claim and period for which is levied.‖ Consistent with GASB
   33, real property taxes levied as of January 1, 2009 but not yet billed will not be recorded
   as receivables on the balance sheet of Kentucky school districts.

10. Accounts Payable - Accounts payable arise with the recognition of the liability of the
    school district to pay for goods received or services rendered, resulting in the
    identification of an asset or recording of an expense. Accounts payable are generally
    those liabilities whose liquidation is reasonably expected to require use of existing
    resources.

   Because school districts must order supplies and equipment in the spring for the
   following school year, care should be taken to discern the amounts to be classified as
   Purchase Obligations rather than payable. The fund balance may be proportionately
   shown as Assigned – Purchase Obligations (Current Periods 1 – 12) and Assigned –
   Purchase Obligations (Periods 13 – Year End). Those purchase orders and contracts
   expected to be honored in the new year with new year revenue should be classified as
   Purchase Obligations. No detail of Purchase Obligations need be provided. The
   measurement of accounts payable is principally from vendor invoices submitted to the
   school district for payment, from existing contractual arrangement, or from board orders.

11. Specific State Statute and Regulation Compliance Items - The Kentucky statutes and
    regulations contain many restrictions and requirements that school districts must follow.
    The auditor shall perform the necessary procedures to determine district compliance with
    the following items and any others that may come to their attention during the course of
    the audit.

   a) Nickels and Equalization (KRS 157.621) To accommodate districts with growing
      numbers of students, school districts meeting the criteria in KRS 157.621 can levy an
      additional nickel for building fund needs. This nickel is levied by districts that meet
      criteria of a growth district, which is based on growth in the number of students,
      bonded indebtedness, current student enrollment in excess of available classroom
      space, and facility plan requirements. The statute also provides the criteria for the
      district to levy the second growth nickel, Base Realignment and Closure (BRAC)
      nickel, recallable nickel, equalized facility funding nickel, and Category 5 nickel, and
      state equalization.

       Senate Bill 5 of the 2010 Special Session: Section 1. The provisions of 2010 First
       Extraordinary Session HB 1/EN are amended to read as follows:
       In Part I, C., 4., (18), delete paragraph (a) and replace with the following: "(a)
       Included in the above General Fund appropriation is $5,958,300 in fiscal year 2011-
       2012 to provide equalization funding for school districts that: 1. Have school facilities
       classified as Category 5 on May 18, 2010, by the Department of Education; and 2.
       Levy an additional five cents equivalent tax rate for debt service, new construction,
       and major renovation beyond the five cents equivalent tax rate required by KRS



                                            21
            157.440(1)(b), except as provided in paragraph (c) of this subsection. Equalization
            shall be provided at 150 percent of the statewide average per pupil assessment
            beginning in the fiscal year following the fiscal year in which the levy is imposed.
            The provisions of KRS 132.017 relating to recall may or may not apply. The local
            board of education shall have the option of levying this additional five cents
            equivalent tax rate without being subject to the recall provisions of KRS 132.017 or
            the local board of education may request the county board of elections to submit to
            the qualified voters of the district the question whether the rate shall be levied."
            Section 2. Whereas Section 1 of this Act amends 2010 First Extraordinary Session
            HB 1/EN, which takes effect upon its passage and approval by the Governor or upon
            otherwise becoming law, an emergency is declared to exist, and Section 1 of this Act
            takes effect upon its passage and approval by the Governor or upon otherwise
            becoming law.

        b) Use of Local District Capital Funds (HB 1 - 2010 Special Session) Notwithstanding
           KRS 157.420(4) and (6), 157.440, and 157.621, a local board of education may
           submit a request to the Commissioner of Education to utilize any capital funds,
           regardless of the source, for general operating expenses in fiscal year 2010-2011 and
           fiscal year 2011-2012 without forfeiting the district's eligibility to participate in the
           School Facilities Construction Commission program. Prior to August 1, 2010, the
           Kentucky Board of Education shall approve guidelines to be followed in considering
           such requests from local boards of education.

        c) Securance of a signed statement from each board member attesting that they have no
           knowledge of any conflict of interest or nepotism, as defined in KRS 160.180.

        d) Observance of approved single salary schedule (KRS 157.320(12) and 157.350(3);
           702 KAR 3:070)"‘Single Salary Schedule’ means a schedule adopted by a local board
           from which all teachers are paid for one hundred eighty-five (185) days and is based
           on training, experience, and such other factors as the Kentucky Board of Education
           may approve and which does not discriminate between salaries paid elementary and
           secondary teachers.‖ If the budget bill contains a minimum statewide salary schedule,
           no teacher shall be paid less than the amount specified in the biennial budget salary
           schedule for the individual teacher’s educational qualifications and experience.

        e) Compliance with applicable laws and regulations governing procurement.

                School district purchasing procedures must comply with KRS 424.260 (Bid Law)
                unless they have adopted KRS Chapter 45A, the Model Procurement Code, by
                formal action of the board.2

                Bid Law KRS 424.260 and 702 KAR 3:135. The Bid Law requires districts to
                advertise for sealed bids for any contract, lease or other agreement for materials;
                supplies except perishable meat, fish and vegetables; equipment; or for

2
    Model Procurement has been adopted by three-fourths of the school districts.


                                                 22
              contractual services other than professional, involving an expenditure of more
              than $20,000. The $20,000 threshold applies to district wide purchases rather than
              individual schools and is deemed to apply to items which can be purchased from
              the same vendor or can be grouped together by expenditure code such as teaching
              supplies.3 Contracts for construction of new school buildings and additions and
              repairs to existing buildings which exceed $7,500 must be awarded by
              competitive sealed bidding (KRS162.070).

              Model Procurement Code (KRS Chapter 45A.080). The Model Procurement Code
              also requires that all contracts or purchases be awarded by competitive sealed
              bidding unless a determination is made by the board in writing that sealed bidding
              is not feasible. A brief summary of alternative purchasing procedures follows:

                   Competitive Negotiations (KRS Chapter 45A.370) are possible when
                  specifications cannot be made sufficiently specific to permit award on the
                  basis of either the lowest bid price or the lowest evaluated bid price; sealed
                  bidding is inappropriate because available sources of supply are limited; or the
                  bid prices received through sealed bidding are unresponsive or unreasonable.

                  Noncompetitive Negotiation (KRS Chapter 45A.380) may be used when a
                  written determination is made that competition is not feasible due to the
                  following circumstances:

                  1)   An emergency exists;
                  2)   There is a single source within a reasonable geographic area of the
                       product or service to be procured;
                  3)   Contract is for professional services other than construction management
                       services;
                  4)   Contract is for perishable items purchased on a weekly or more frequent
                       basis;
                  5)   Contract is for replacement parts;
                  6)   Contract is for proprietary items for resale;
                  7)   Contract is related to selling by students as an educational experience;
                  8)   Contract is related to authorized travel outside the school district;
                  9)   Contract is for purchase of supplies for sale at public auction;
                 10)   Contract is for group health and life insurance, worker's compensation
                       and unemployment insurance;
                 11)   Contract is for supplies which will result in a savings to the district

                  Small Purchase (KRS Chapter 45A.385) procedures may be used when the
                  aggregate amount of the contract does not exceed $20,000. Policy must be in
                  writing and available to the public.



3
  For example, $4,000 expenditure for like item from each of six school’s activity funds would
exceed the $20,000 limit aggregated.


                                               23
           State Price Contracts (KRS Chapter 45A.420) may be used when the result is
           a savings to the district.

 f) Conflict of interest as specified in KRS 156.480.

       No employee of a school district with decision-making authority over the
       financial position of a school, school district, or school system shall have any
       pecuniary interest in an amount exceeding twenty-five dollars ($25).

g) Payment to the board of interest earned on investment of school tax revenues while in
   possession of the sheriff (KRS 134.140(3)).

       If the sheriff invests local tax receipts, he must turn over to the board of education
       a proportionate share of interest earned.

h) Collection of School Taxes KRS 160.500-.510

       Tax collector is entitled to a fee equal to his expenses but not less than 1.5 % and
       not to exceed 4% for the collection of school taxes. The tax collector will, on or
       before the tenth day of each month, pay the depository of the board of education
       the amount of the school tax collected up to and including the last day of the
       preceding month. The amount paid, along with the classes of property from which
       it was received, is to be reported in writing to the treasurer of the board. This
       means that the sheriff or other property tax collector is not to deduct his fee from
       the taxes collected.

i)   Bonds, penal sum:

       Fidelity bond, penal sum: As stipulated in Kentucky Administrative Regulations
       702 KAR 3:080 Section 2. (1) A local board of education shall require a fidelity
       bond from the board treasurer, the finance officer, and others holding similar
       positions who are responsible for district funds. (2) A local board of education
       shall determine the amount of the penal sum of the fidelity bond for all employees
       by July 1st of each year. (3) The local board of education shall submit the fidelity
       bonds to the Commissioner of Education for approval no later than July 31st of
       each year. Review districts’ personnel that have access or responsibility for local
       board funds and ensure that the districts comply with the administrative regulation
       by having that person(s) bonded appropriately.

       Depository bond, penal sum: As stipulated in Kentucky Administrative
       Regulations 702 KAR 3:090 Section 1. A local board of education, on the advice
       of the superintendent, shall determine the penal sum of the bond of depository at
       least thirty days prior to the depository entering upon its duties and by July 1 of
       each year. Section 2. The depository bond must be approved by the Commissioner
       of Education. Section 3. The penal sum of the depository bond shall be at least
       equal to either 103 percent of the current daily balances in each account as they


                                         24
      may fluctuate throughout the life of the bond or the highest daily balance in each
      account each month for all accounts in the previous year.

j) Payments to substitute teachers per KRS 157.390 and 702 KAR 3:075.

       Boards of education shall adopt a per diem pay schedule for substitute teachers
       which will take into account their training and experience.

k) Transportation of non-public school (private or parochial) children and
   reimbursement agreements per KRS 158.110 and accompanying attorney general
   opinions.

l) Payment of salaries to school employees.

       All school employees working on a continuing, regular basis shall be paid
       regularly on dates determined by the board of education during the school year or
       during the fiscal year for 12 month employees. (KRS 160.291 and 702 KAR
       3:060)
       KRS 161.011 requires that districts provide contracts for all classified employees
       and that job descriptions are consistent with KDE Classification Plan for
       Classified Employees.

m) Publication of annual financial statement and budget.

       KRS 424.220 requires that local boards of education publish annual financial
       statements which shall include the total amount of funds collected and received
       during the fiscal year from each individual source and the amount dispersed
       during the fiscal year to each individual payee and the purpose for which the
       funds were expended. The amount of salaries paid to district employees shall be
       shown as lump sum expenditures.

       KRS 424.250 requires that local boards of education publish the tax rates levied
       by the district after approval by the Kentucky Board of Education.

n) Extension of credit by the Board of Education as prohibited in Sections 177 and 179
   of the State Constitution.

o) Incompatibility of offices and employment as stated in Sections 165 and 237 of the
   State Constitution. Refer also to KRS 61.080, 160.180, and 160.345.

p) Exceeding of budget per KRS 160.550.

       No expenditures are permitted in excess of the income and revenue of any year.

       A district is deemed to be deficit if it ends a fiscal year with a negative fund
       balance in the General Fund as reported on the district’s Annual Financial Report.


                                       25
q) Per Diem and expenses allowed board members (KRS 160.280).

r) Adherence to budget cycle outlined in KRS 160.470, including allocations to school
   councils (KRS 160.345; 702 KAR 3:246).

       KRS 160.470(5) states, ―Within thirty (30) days after the district board of
       education has received its assessment data, the rates levied shall be forwarded to
       the Kentucky Board of Education for its approval or disapproval. The failure of
       the district board of education to furnish the rates within the time prescribed shall
       not invalidate any levy made thereafter. KRS 160.345(2)(f) and 702 KAR 3:246
       require local boards to make an allocation to school councils by March 1 of each
       year which shall include the amount for certified and classified staff based on the
       district's staffing policy and the amount for instructional supplies, materials, travel
       and equipment.

       KRS 160.470(6)(a) also requires boards of education to adopt a tentative working
       budget for the subsequent fiscal year by May 30 of each calendar year. The
       budget must contain a minimum 2% reserve based on the district's total budget.
       Evidence of board action can be found in the board's official minutes.

       Finally, KRS 160.470(6)(b) requires local boards to adopt a final working budget
       and submit it for State Board approval by September 30 of each calendar year.
       Evidence of board action can be found in the official minutes of the board.

s) Board designation of depositories of school funds and executed Bond of Depository
   per KRS 160.570(1) and 702 KAR 3:090. ―Each board of education shall appoint a
   bank, trust company, or savings and loan association to serve as its depository, and if
   its annual receipts from all sources exceed one hundred thousand dollars ($100,000),
   it may designate three (3) depositories, except boards of education of school districts
   in counties containing cities of the first class may designate up to six (6) depositories.
   The depository may be designated for a period not to exceed two (2) years, and before
   entering upon its duties shall agree with the board as to the rate of interest to be paid
   on average daily or monthly balances.‖

t) Leases per KRS 65.944, 160.160 and 702 KAR 3:300.

       All leases in excess of $100,000 must be reviewed by the Division of District
       Support and approved by the Commissioner of Education. Technology lease
       agreements of any amount must be reviewed by the Division of District Support
       and approved by appropriate personnel in the Office of Knowledge, Information
       & Data Services.

       No board may lease a building or public facility that has been or is to be financed
       at the request of the board or on its behalf without approval of the Department.



                                         26
u) SFCC participation (KRS 157.611-.640)

       The School Facilities Construction Commission was established to help local
       school districts meet their school construction and education technology needs.
       The commission administers two separate programs: the school construction
       funding program and the education technology program. Funds appropriated for
       each program to the school district are to be maintained and audited separately.

       For the School Facilities Construction program, noncompliance of KRS
       157.611(2), .615(1), .620(1-3), .622(5), .625(4), .627(1-3), or .632(1) shall be
       noted.

       For the Education Technology Funding program, refer to KRS 157.650-.660 and
       Administrative Regulation 750 KAR 2:010. Expenditures from the technology
       fund must be consistent with the district's approved technology plan.

v) Per KRS 65.944, notification and approval of leases by state local debt officer or
   chief state school officer is required for the following:

       In addition to the notification required by KRS 65.117, no county, except an
       urban-county, shall enter into a lease if the lease price exceeds five hundred
       thousand dollars ($500,000) without first receiving the approval of the lease
       from the state local debt officer. The state local debt officer may prescribe
       procedures and adopt regulations for granting approval of the leases.

       In addition to the notification required by KRS 65.117, no school district shall
       enter into a lease if the lease price exceeds one hundred thousand dollars
       ($100,000) without first receiving the approval of the lease from the chief
       state school officer. The chief state school officer shall recommend administrative
       regulations to the State Board of Education for implementation of KRS 65.940 to
       65.956.

       The state local debt officer may provide technical and advisory assistance regarding
       the entering into leases by a governmental agency whose governing body requests
       assistance.

       Local school districts may borrow money on short term basis subject to the
       restriction imposed by KRS 160.540.


w) Interest earned on Restricted Accounts per KRS 157.615 and KRS 157.620.

       The school district shall transfer all available local revenue, as defined by KRS
       157.615(1), to a restricted account for school building construction, to be utilized
       for the priorities defined by the approved school facilities plan.



                                        27
              Interest earned on funds deposited in the restricted accounts required by KRS
              157.620(2) shall be deposited in the restricted account and shall become a part of
              the restricted funds.

       x) Compliance with applicable statutes and regulations governing the Kentucky
          Teachers’ Retirement System (KTRS) and the County Employees’ Retirement
          System (CERS). The statues and regulations can be found at link:
          http://ktrs.ky.gov/05_publications/index.htm.

       y) Insurance required per KRS 160.105 and 702 KAR 3:030 The school district shall
           provide for fire & extended insurance coverage on each building owned by the board
           that is not surplus to its needs as shown by the approved facility plan. This coverage
           must be an amount equal to the estimated replacement cost per square foot as
           provided below.

                                   July-December 2010       January-June 2011

              Elementary schools       $197.60                   $200.20
              Middle schools           $201.50                   $204.10
              High schools             $214.50                   $217.10
              Vocational schools       $204.10                   $205.40
              Central office           $200.20                   $202.80
              Bus garages              $166.40                   $167.70
              Storage buildings        $110.50                   $111.15

      z) Unused sick leave per KRS 157.420(3) provides guidance to school districts for
         funding a restricted escrow account, and compensating teachers or employees, for
         unused sick leave. A district that compensates its teachers or employees for unused
         sick leave at the time of retirement, pursuant to KRS 161.155, may create an escrow
         account to maintain the amount of funds necessary to pay teachers or employees who
         qualify for receipt of the benefit. The fund is limited to not more than fifty percent
         (50%) of the maximum liability for the current year to be determined according to the
         number of staff employed by the district on September 15. Interest generated by the
         account shall be calculated as part of the total amount. The funds shall not be used for
         any purpose other than compensation for unused sick leave at the time of retirement
         and shall not be considered as part of the general fund balance in determining
         available local revenue for purposes of KRS 157.620. Full disclosure of findings is
         desired.

The report on state compliance may be combined with the Report on Compliance with Laws and
Regulations Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards by including the following:

          In addition, the results of our tests disclosed no instances of material noncompliance
          of specific state statutes or regulations identified in Appendix II of the Independent
          Auditor’s Contract - State Audit Requirements.




                                               28
                                       Appendix III
                                  Audit Extension Request

Firm Name: ____________________________________
District Name: __________________________________
Audit Year: ___________
Requested Extension Date: __________

Extensions are being carefully scrutinized by the State Committee for School District Audits, and
are by no means automatically approved. It is of utmost importance that the audits be completed
by the due date, and that the audits agree to the districts' AFRs, per the audit contract.

               THIS SECTION MUST BE COMPLETED BY AUDIT FIRM

1. What are the specific reasons the audit cannot be completed by November 15?

   A) Audit Firm Issues?

   B) School District Issues?

2. When did the audit firm begin work on the audit?

   A) Summarize work completed to date.

   B) Summarize work yet to be completed.

3. Has the firm encountered any difficulties working with the district personnel or their
   financial records?

4. Does the audit firm or district need assistance from KDE field staff in order to complete the
   audit on time?

5. How many school district audits is this firm performing for the 2010-11 fiscal year?

6. Has the audit firm requested extensions for any other districts?

   A) If yes, how many?

   B) What reasons are given for the other districts' extension requests?

7. Was an extension requested by this audit firm for this district for the 2009-10 audit? If yes,
   what were the reasons given for the extension request?

8. Was an extension requested by this audit firm for any other districts for the 2009-10 audits?
   If yes, what were the reasons given for the extension requests?


                                                29
                                      Appendix III
                                 Audit Extension Request

Firm Name: ____________________________________
District Name: __________________________________
Audit Year: ___________

        THIS SECTION MUST BE COMPLETED BY THE SCHOOL DISTRICT

1. Were you aware that your audit firm has requested an extension?

2. Does the audit firm or district need assistance from KDE field staff in order to complete the
   audit on time?

3. Have there been any difficulties or problems between the district and the audit firm?

4. Has the district completed everything that the audit firm has requested, including the
   Management Discussion and Analysis?

5. Does the district believe that an extension is necessary?




   If the audit cannot be completed by the deadline, the auditor shall submit an Audit Extension
   Request form, fully completed by both auditor and the district, to KDE by October 1, 2011.
   This form is provided and must be completed and submitted electronically as follows:

                              Finance.Reports@education.ky.gov
                with the ―DISTRICT NAME AUDIT EXTENSION REQUEST‖
     in the subject line (SUBJECT: DISTRICT NAME AUDIT EXTENSION REQUEST)
                           Carbon copy School District Superintendent



                                                30
                               APPENDIX IV
                       INSTRUCTIONS FOR SUBMISSION
                           OF THE AUDIT REPORT
ELECTRONIC COPIES:

  One electronic copy of the audit report, letters, notes, findings, and schedules must be
  submitted to the following e-mail address: Finance.Reports@education.ky.gov with the
  ―DISTRICT NAME AUDIT‖ in the subject line (SUBJECT: DISTRICT NAME AUDIT).
  Audit report, letters, notes, and findings - Text documents shall be submitted in
  MICROSOFT WORD, AND/OR ADOBE ACROBAT (PDF) with the file name AUD<3-
  digit district code number>. 11 (or appropriate year) to the referenced e-mail address. The 3-
  digit district code numbers are attached.
  Audit report schedules – Spreadsheet documents shall be submitted in MICROSOFT
  EXCEL, AND/OR ADOBE ACROBAT (PDF) with the file name SCH<3-digit district code
  number>. 11 (or appropriate year). The 3-digit district code numbers are attached.
  No more than three files total (text and spreadsheet) will be accepted electronically, unless
  arrangements are made through the Division of District Support.
  If the documents are sent in PDF format they must be saved directly in PDF form, not
  scanned. KDE will require resubmission of documents that are not submitted in the proper
  format.

SIGNED PAPER COPIES:

  Send two signed paper copies to the Division of District Support at the following address:
                 Division of District Support
                 Kentucky Department of Education
                 500 Mero Street, CPT 15th Floor
                 Frankfort, KY 40601
  Deliver one signed paper copy to the school district.
  Send one signed paper copy, along with Data Collection form, to the Single Audit
  Clearinghouse as prescribed in OMB Circular No. A-133.




                                              31
                                         Appendix IV continued

Code   DISTRICT              Code   DISTRICT             Code   DISTRICT           Code   DISTRICT
   1   Adair Co.              152   Elizabethtown Ind.    341   Lincoln Co.         522   Russell Ind.
   5   Allen Co.              155   Elliott Co.           345   Livingston Co.      523   Russellville Ind.
   6   Anchorage Ind.         156   Eminence Ind.         351   Logan Co.           524   Science Hill Ind.
  11   Anderson Co.           157   Erlanger Ind.         354   Ludlow Ind.         525   Scott Co.
  12   Ashland Ind.           161   Estill Co.            361   Lyon Co.            531   Shelby Co.
  13   Augusta Ind.           162   Fairview Ind.         365   Madison Co.         533   Silver Grove Ind.
  15   Ballard Co.            165   Fayette Co.           371   Magoffin Co.        535   Simpson Co.
  16   Barbourville Ind.      171   Fleming Co.           375   Marion Co.          536   Somerset Ind.
  17   Bardstown Ind.         175   Floyd Co.             381   Marshall Co.        537   Southgate Ind.
  21   Barren Co.             176   Fort Thomas Ind.      385   Martin Co.          541   Spencer Co.
  25   Bath Co.               177   Frankfort Ind.        391   Mason Co.           545   Taylor Co.
  26   Beechwood Ind.         181   Franklin Co.          392   Mayfield Ind.       551   Todd Co.
  31   Bell Co.               185   Fulton Co.            395   McCracken Co.       555   Trigg Co.
  32   Bellevue Ind.          186   Fulton Ind.           401   McCreary Co.        561   Trimble Co.
  34   Berea Ind.             191   Gallatin Co.          405   McLean Co.          565   Union Co.
  35   Boone Co.              195   Garrard Co.           411   Meade Co.           567   Walton-Verona Ind.
  41   Bourbon Co.            197   Glasgow Ind.          415   Menifee Co.         571   Warren County
  42   Bowling Green Ind.     201   Grant Co.             421   Mercer Co.          575   Washington Co.
  45   Boyd Co.               205   Graves Co.            425   Metcalfe Co.        581   Wayne Co.
  51   Boyle Co.              211   Grayson Co.           426   Middlesboro Ind.    585   Webster Co.
  55   Bracken Co.            215   Green Co.             431   Monroe Co.          586   West Point Ind.
  61   Breathitt Co.          221   Greenup Co.           435   Montgomery Co.      591   Whitley Co.
  65   Breckinridge Co.       225   Hancock Co.           436   Monticello Ind.     592   Williamsburg Ind.
  71   Bullitt Co.            231   Hardin Co.            441   Morgan Co.          593   Williamstown Ind.
  72   Burgin Ind.            235   Harlan Co.            445   Muhlenburg Co.      595   Wolfe Co.
  75   Butler Co.             236   Harlan Ind.           446   Murray Ind.         601   Woodford Co.
  81   Caldwell Co.           241   Harrison Co.          451   Nelson Co.
  85   Calloway Co.           245   Hart Co.              452   Newport Ind.
  91   Campbell Co.           246   Hazard Ind.           455   Nicholas Co.
  92   Campbellsville Ind.    251   Henderson Co.         461   Ohio Co.
  95   Carlisle Co.           255   Henry Co.             465   Oldham Co.
 101   Carroll Co.            261   Hickman Co.           471   Owen Co.
 105   Carter Co.             265   Hopkins Co.           472   Owensboro Ind.
 111   Casey Co.              271   Jackson Co.           475   Owsley Co.
 113   Caverna Ind.           272   Jackson Ind.          476   Paducah Ind.
 115   Christian Co.          275   Jefferson Co.         477   Paintsville Ind.
 121   Clark Co.              276   Jenkins Ind.          478   Paris Ind.
 125   Clay Co.               281   Jessamine Co.         481   Pendleton Co.
 131   Clinton Co.            285   Johnson Co.           485   Perry Co.
 132   Cloverport Ind.        291   Kenton Co.            491   Pike Co.
 133   Corbin Ind.            295   Knott Co.             492   Pikeville Ind.
 134   Covington Ind.         301   Knox Co.              493   Pineville Ind.
 135   Crittenden Co.         305   Larue Co.             495   Powell Co.
 141   Cumberland Co.         311   Laurel Co.            501   Pulaski Co.
 143   Danville Ind.          315   Lawrence Co.          502   Raceland Ind.
 145   Daviess Co.            321   Lee Co.               505   Robertson Co.
 147   Dayton Ind.            325   Leslie Co.            511   Rockcastle Co.
 149   East Bernstadt Ind.    331   Letcher Co.           515   Rowan Co.
 151   Edmonson Co.           335   Lewis Co.             521   Russell Co.



                                                         32
33
                                 STAFF NOTE


                                             PRESENTER: Ruth Ann Cocanougher


SUBJECT:      MCES/9th Grade Interior Renovations BG#10-117

INTRODUCTION: Approval of BG-4 for MCES/9th Grade Interior Renovations per
              Mitch Hunter, architect.


SUPERINTENDENT’S RECOMMENDATION:




On a motion by _____________________, second by ____________________, the board
voted to approve the BG-4 for MCES/9th Grade Interior Renovations (BG #10-117).


Do a Verbal Roll Call Vote:
Pattie Burke (Vice-Chair)       Yes _____          No_____
Ron Betsher                     Yes_____           No_____
Billy Montgomery                Yes_____           No_____
Larry Yeager                    Yes_____           No_____
Jim Stinnett (Chairperson)      Yes_____           No_____



                                       9.1
                   INFORMATIONAL ITEM


                                              PRESENTER: Mr. Hamilton
                                                         Ms. Cocanougher


SUBJECT:   REVIEW OF SBDM BUDGETS


INTRODUCTION:      SBDM budgets have been provided in the board packet for
                   Board Members’ to review.




                                 9.2
                                 STAFF NOTE


                                              PRESENTER: Paul Rains


SUBJECT:     Walk of Fame

INTRODUCTION:           Mercer County Football Boosters would like to upgrade football
                        facility by building a walkway from complex parking lot to
                        track at endzone of football field. This is the same area the team
                        has traditionally walked in years past. However at the present
                        time it is basically mud, gravel and ditch lines. We are planning
                        to grate path area, and put pack gravel down, after which we
                        will sell walking stones with names of past players, classes,
                        boosters or business to be laid from the track working back. We
                        will start this year and yearly to this project of adding stones.
                        We also would like to build two brick pillars with a wrought
                        iron arch, saying TITANS, that the players will walk through.
                        We may also try to build a low 2 foot high type wall out 20 ft.
                        distance form pillars to improve looks of area. Thirdly we want
                        to hang signs in this area, that will players that have been
                        inducted into the “new” Mercer Football Wall of Fame. Players
                        from both Mercer and Harrodsburg will be selected, by a group
                        of 5 people each year. Head football coach, AD, one of
                        Principals, business leader from Harrodsburg High, and one
                        from Mercer Co. High.

SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____     No_____


                                       10
                                  STAFF NOTE


                           PRESENTER: Jaziel Guerra, High School Athletic Director


SUBJECT:     COMMERCIAL ADVERTISING ON ATHLETIC FIELDS / DISTRICT
             COMMERCIAL ADVERTISING POLICY

INTRODUCTION:           I would like to request permission of the board to sell commercial
                        advertising in the High school Gym, at the High School football
                        field, Soccer field, Baseball and softball field. Also requesting that
                        signage at the soccer, baseball and softball fields can be viewed
                        from Moberly road. I ask that the permission granted will also allow
                        the middle school

                        Also attached is a tentative district wide policy for your approval
                        which could benefit all schools wanting or choosing to sell
                        commercial advertising in their buildings as well the distribution for
                        materials with in each building.
                           • Page 1 is a policy for the distribution of materials in
                               individual schools.
                           • Page 2 is a policy for the selling of commercial advertising.

                        Also attached is a tentative plan for the selling of advertising at high
                        school athletic venues and how the high school athletic budget and
                        other organizations will benefit from the selling of advertising.


SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____     No_____


                                         11
                                  District Commercial Advertising Policy

                                       Distributing Materials in Schools
In accordance with rules adopted by the board, the superintendent reserves the right to refuse distribution to
students any material by outside individuals or groups which creates a material or substantial interference with
normal school activity or appropriate discipline in the operation of the school.

Materials Produced by Outside Groups
The principal may establish rules and regulations which control the time, place, and manner in which non-
school/educational materials, including religious materials, are displayed and disseminated in the building or on
school property. No student shall be forced to participate in the distribution or receipt of any non-school
materials in the schools.

Political Campaign Material
The board encourages responsible use of political materials as part of the board approved curriculum. No
student shall be forced to participate in the distribution or receipt of any political materials.

Advertising in the Schools
No advertising for commercial purposes shall be permitted in the school buildings or on the grounds of the
district without prior approval of the superintendent or designee. Advertising in student publications shall be
regulated by rules and regulations developed by the superintendent or designee. The principal in conjunction
with sponsors of the various publications shall develop a list of products deemed unacceptable and submit
them to the superintendent for yearly review. Nothing in this policy shall be deemed to prevent the principal
from banning a product not listed for review. Ads, including but not limited to the promotion of the sale of any
controlled substance, drug paraphernalia, alcohol, tobacco, other illegal material or activity, suggestive or
obscene language, violent acts, racial harassment or intimidation, or sexual harassment or intimidation are
prohibited in any school sponsored publication
The superintendent reserves the right to refuse any advertising which creates a material or substantial
interference with normal school activity or appropriate discipline in the operation of the school.

Mailing Lists
No mailing lists of students shall be given to individuals, organizations, or vendors for the purpose of
distributing materials.
No mailing lists of students or employees of the district shall be given to individuals, organizations, or vendors
for the purpose of distributing materials without a written request and approval of the appropriate records
custodian as provided for in JR and JRB.




                                                      11.1a
                                    District Commercial Advertising Guidelines
It is not the intent of these guidelines, to endorse, support or recommend the commercial advertisers who pay
to represent their information. Nor is it the intent of the sale of commercial advertising by the district to act as a
public forum regarding the expression of controversial matters which are inconsistent with the educational
mission of the district, or which could be perceived as bearing an endorsement by Mercer County Schools. The
district retains discretion to decline any advertising inconsistent with these objectives or its educational
mission.

Commercial Advertising
The district will permit commercial signage or advertising at certain specified locations on district owned or
leased property. District-approved signage locations are non-public forums intended for the sole purpose of
generating revenue for the Mercer County School district by way of supplementing the athletic budget. All
commercial advertising, regardless of location, must receive district leadership approval prior to distribution or
posting and must following the guidelines as described below. The Superintendent or designee reserves the
right to amend or disallow any advertising it deems inappropriate.
Commercial advertising shall be permitted on a limited and space-available basis only, for the sole purpose of
supporting district schools, students, programs, teams and other extracurricular activities and is not for the
purpose of establishing a forum for communication.
Before any signage or advertising is produced, the athletic department by way of the high school principal/
athletic director will enter into a contract with the advertiser, which will specify the terms and conditions of the
proposed signage or advertising, including the fee to be paid to the district for the signage or advertising as
well as the term of the contract.

Guidelines

1. All signage or advertising must be consistent with the educational nature of the district. Permitted advertising
is limited to goods and services. It is not intended to open Mercer County Schools or its facilities or grounds to
advertising outside the scope of goods and services. Advertisements addressing controversial topics or
positions are prohibited by this policy.


2. Advertising will not be accepted from businesses, individuals or organizations:

a. Whose goods and services are illegal if possessed by or sold to a minor (i.e. alcohol, tobacco, etc.) provided
that businesses which sell alcoholic beverages, tobacco, or other such products incidental to the sale or
delivery of non-objectionable products or services shall be permitted so long as the advertising does not
feature the prohibited products or services (i.e., Eddie Montgomery’s Steak House, Wal-Mart, Applebee’s, etc).

b. Whose goods and services are prohibited by district policies.

c. Whose theme or messages are inconsistent with the curriculum or educational mission of the district.

d. Whose theme, message, goods and services are deemed inappropriate for the school community as
determined by the Board of Education, superintendent, or superintendent’s designee.

e. Whose policies or practices discriminate on any basis prohibited by law.

f. Whose message contains expression that:

- is libelous, slanderous or obscene
- commands, requests, induces, encourages, commends or promotes conduct that is defined by law as a crime
or conduct that constitutes a ground or grounds for suspension or expulsion of
students
- creates a material or substantial disruption of the normal school
activity
                                                       11.1b
- is inconsistent with high standards of English and journalism
- includes hate language
- violates intellectual property rights (i.e. copyright, patent, trademark, trade secret, etc.)
- improperly invades the privacy of students and staff.

3. Signage or advertising at each visibility level will be of a specific and uniform size for all advertisers at that
level. Signage or advertizing at each visibility level will be of a specific and uniform production quality, with
similar installation methods, for all advertisers at that level.


4. In general, any signage or advertising will be deemed in need of maintenance or repair when it evidences
chipped paint, significant fading, or physical damage.


5. District leadership has the right to refuse any signage and/or advertising based on these guidelines or on the
basis of businesses, services or individuals whose product, service, image or message is not consistent with
the district’s educational mission.




                                                        11.1c
                                 STAFF NOTE


                                              PRESENTER: Mr. Hamilton


SUBJECT:           APPROVAL OF LEAVE OF ABSENCE FOR 2011-12

INTRODUCTION:           Delora Severance, KMS Math Teacher, requests a leave of
                        absence for the 2011-12 school year to remain at home with her
                        newborn son.


SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____     No_____


                                       12
                                 STAFF NOTE


                                              PRESENTER: Mr. Hamilton


SUBJECT:           APPROVAL OF ITEMS TO BALANCE THE 2011-12 BUDGET

INTRODUCTION:           The list of changes will be approved that will balance the 2011-
                        12 budget.


SUPERINTENDENT’S RECOMMENDATION:




On a motion by ____________, second by ________________, voted to approve

VOTE: Yes_____     No_____


                                       13
                                  STAFF NOTE
                                                      PRESENTER:           Mr. Hamilton

SUBJECT:            ENTER EXECUTIVE SESSION PURSUANT TO KRS 61.810(C)
                    To Discuss Proposed/Pending Litigation

INTRODUCTION:            The Board will now go into Executive Session to discuss possible
                         litigation.

SUPERINTENDENT’S RECOMMENDATION:



On a motion by ____________, second by ________________, voted to approve going into
Executive Session, pursuant to KRS 61.810(c) to discuss pending/proposed litigation.

VOTE: Yes_____     No_____




                                  STAFF NOTE
                                                      PRESENTER:           Mr. Hamilton

SUBJECT:            EXIT EXECUTIVE SESSION

INTRODUCTION:            To return to the regular board meeting, we must exit the
                         Executive Session.

SUPERINTENDENT’S RECOMMENDATION:



On a motion by ____________, second by ________________, voted to exit Executive
Session.

VOTE: Yes_____     No_____



                                        14
                             STAFF NOTE


                                                             PRESENTER: Mr. Stinnett



SUBJECT:            ADJOURNMENT



There being no further business to conduct, on a motion by ______, second by __________,
the Mercer County Board of Education voted to adjourn.

VOTE: YES _____ NO _____          TIME: ______a.m.       ______p.m.




                                        15
                                   Mercer County 9th Grade Academy
                                    SBDM Council Meeting Minutes
                                          February 14, 2011
Minutes

The 9th Grade Academy SBDM Council met on Monday, February 14, 2011 at 5:45 pm in the Media Center

The following members were present for the meeting: Dennis Davis, David Sullivan, Monnie Berger, Tammy
McGinnis, Dee Dawn Jenkins, Mary Lee and Dee Dee McCrosky. Chantal Joyce was also in attendance.

     1. Opening Business
         a. Approval of Agenda- The SBDM council approved the February agenda by consensus.
         b. Approval of Minutes: The SBDM Council approved the January minutes by consensus.
         c. Good News Report-Mr. Davis discussed his recent visits to classrooms, where he spoke to the
            students about respect and compassion. Mr. Davis obtained approval for the students to go on
            a field trip to the Ragged Edge Theatre to see Shakespeare in February. The Youth Service
            Center has agreed to donate five hundred dollars towards the cost of the tickets.
         d. Public Comment- None

     2. Second reading of School Writing Policy- Monnie Berger made the necessary requested changes to
        the policy. The SBDM council conducted the second reading and approved the School Writing Policy.

     3. Budget Report-Mr. Davis distributed and reviewed the monthly budget report. Mr. Davis spoke
        about the possibility of purchasing an Electric Winch/Hoist with Keyed Switch for the Basketball
        Goals with Athletic funds. The SBDM council approved this purchase by consensus.

     4. Staffing-Mr. Davis presented the council with the staffing cuts for the 2011-2012 school year. The 9th
        Grade Academy staffing allocation given for next year is 15.3. An Art position of .3 will be cut, and a
        Weightlifting position of .3 will be cut. The high school has agreed to allow 9th graders to fill the art
        spots at the high school if any are available. Mr. Davis also informed the SBDM council that Mrs.
        Peavler will be retiring this year.

     5. Scheduling Packet- Mr. Davis informed the council that we would gather information and begin
        preparation of the scheduling packet to be ready to discuss for the next SBDM council meeting.

     6. MAP Test- Mr. Davis spoke about MAP testing and discussed how the test had been administered
        twice and students would be given the test one more time before the end of the year. Mr. Davis
        informed the council that he had distributed the results of the MAP testing to each teacher regarding
        their students. Mr. Davis discussed the use of RTI to help students who scored at the bottom 10%, in
        accordance with RTI policy.




The SBDM Council adjourned by consensus.
Our next meeting is scheduled for March 14, 2011.
                         Mercer County 9th Grade Academy
                        Special Called SBDM Meeting Minutes
                                  February 7, 2011
                       Mercer County High School Media Center
                                       5:00 pm




Minutes

The 9th Grade Academy SBDM Council met on Monday, February 7, 2011 at 5:00 pm in the
Media Center at the Mercer County High School for a Special Called SBDM meeting.
The following members were present for the meeting: Dennis Davis, David Sullivan, Monnie
Berger, Tammy McGinnis, Bill Cruce, Dee Dawn Jenkins, Mary Lee and Dee Dee McCrosky.
Chantal Joyce was also in attendance.


Mr. Davis called the meeting to order. Mr. Davis turned the meeting over to Monnie Berger,
to present the School Writing Policy.
Monnie Berger distributed the School Writing Policy and discussed the details with the
SBDM members. Mrs. Berger stated that we would need to amend our SIP to align with the
School Writing Policy. The SBDM Council approved the School Writing Policy by consensus.

The council meeting moved from the media center to the auditorium where the School
Improvement Plan was presented.

Meeting was adjourned by consensus.

The next regularly scheduled meeting will be February 14, 2011 at the 9th Grade Academy.
                           Mercer County 9th Grade Academy
                               SBDM Meeting Minutes
                                   March 14, 2011
                            5:45pm. Library Media Center


Minutes:

The 9th Grade academy SBDM Council met on Monday, March 14th, 2011 at 5:45 pm in the
Library Media Center.

Members Present:                                          Members Absent:
Dennis Davis                                              Dee Dee McCrosky
Tammy McGinnis
Bill Cruce
David Sullivan
Mary Lee
Dee Dawn Jenkins

   1. Opening Business:
      a. Approval of Agenda- The SBDM approved the February agenda by consensus.
      b. Approval of Minutes- The SBDM approved the February minutes and the minutes of
         the February Special called meeting by consensus.
      c. Good News Report- Mr. Davis discussed the Drunk Driving Simulator. Also, Mr.
         Sullivan discussed the field trip to the Ragged Edge theatre (Romeo & Juliet) and the
         good behavior of the students. Mr. Davis also spoke about the Mercer Revue at
         MCSHS and shared that several freshman participated. He said that we had some
         very talented freshman and that he really enjoyed the show.
      d. Public comment-none.

   2. Scheduling Packet- Mr. Davis gave the parent representatives a copy of the scheduling
      packet. Mrs. Berger stated that next year, The Legacy, the yearbook will be a club not a
      class. Mr. Davis told members that Art and Intro to Engineering will be offered at the Sr.
      High on an as available basis. Also, he discussed that he would like to consider next year
      changing the credits so that they will be received at the end of a class being completed.
      This change has been discussed with the faculty and there no major objections. Mrs.
      McGinnis shared with the council that the progression of math will be Algebra I →
      Geometry → Algebra II beginning Fall 2011. According to the state at this time, 25% of
      the Algebra II grade will be based on the end of course exam. There is a meeting
      immediately following this site-based meeting for parents and current 8th grade
      students.
   3. Weekly AA Schedule for 2011-2012- Mr. Davis brought data from Mrs. Smith stating
      that all teachers (10) that replied to a survey would like AA set in the schedule for next
      school year. This can easily be done and it was understood that this will make it easier
      for teachers to schedule things.


The SBDM council adjourned by consensus.
Our next meeting is scheduled for April 11, 2011.
               Mercer County 9th Grade Academy
                       SBDM Meeting
                       March 14, 2011
                          5:45 PM
                        Media Center


 1. Opening Business
   a. Approval of Agenda
   b. Approval of Minutes
   c. Good News Report
   d. Public Comment
2. Scheduling Packet
3. Weekly AA Schedule for 2011-2012
                                     King Middle School
                                    SBDM Council Meeting
                                     KMS Media Center
                                      February 9, 2011
                                          4:30 p.m.

Minutes:

The King Middle School Site Based Council met on Wednesday, November 10, 2010 at 4:30 p.m. in
the King Middle School media center.

   The following council members were present for the meeting: Terry Gordon, Christie Devine,
   David Roberts, Robin Beams, Michael Harris, and Tina Huffman. Sheila Burns, Robert Green,
   Esther Hayslett, and Brian Pendygraft were also in attendance.

   1.   Opening Business
           a. Agenda approval-The SBDM Council approved the February agenda by consensus.
           b. December/January minutes approval - The SBDM Council reviewed the
               December/January meeting minutes and they were approved by consensus. The
               council also noted that the December Special Meeting with the Board of Education
               was cancelled. The KMS SBDM regularly scheduled January meeting was cancelled
               due to snow as well as the January Special Meeting with the Board of Education.
               The February meeting held before the Special Meeting with the Board of Education
               on February 7th had no quorum.
           c. Good News Report- Mr. Gordon reported that the Academic Team competed in the
               Salt River Conference with a very young team. He is still waiting to hear from Coach
               Phelps on which students qualified for the Regionals in the written portion of the
               tests. The 6th, 7th, and 8th grade boys’ basketball teams were all in the semi-finals
               of the Salt River Conference Tournament. Mr. Roberts stated that he was very
               happy to have Mr. Robert Green as his student teacher. Mr. Harris stated that all
               of his computers were going to be imaged on February 10th. Mrs. Beams said that
               the students were adjusting quite well to the snow days we had missed.
           d. Public Comment- None.

   2.   Student Achievement
           a. Think Link Data- Mr. Gordon stated that the teachers have been using their Think
              Link Data and have been communicating it with their students. The next scheduled
              Think Link Tests will be administered on February 21, 22, and 24.
           b. RTI updates (Mrs. Hayslett) - Mrs. Hayslett discussed the Academic side of RTI in
              which they have been using the Think Link data in putting together Special
              Education Referrals. On the behavior side of RTI Mrs. Burns stated that she and
              Dr. Rowe had identified numerous students that participated in group counseling.
              There were 5 groups before Christmas and 3 groups currently. At the Tier 2 Level
              teachers are doing behavior tracking on identified students and those students are
              being rewarded for good behavior. At the Tier 3 Level students are receiving 1 on 1
            intensive counseling and through other school site visits appear to be in line with
            what needs to be occurring at this level.

3. Planning
       a. Family Night and Book Fair (March 21-25)- Mr. Gordon stated that the Book Fair
           will be held during March 21-25 and that Family Night would be on one of those
           dates. This night will be determined at a later date.
       b. Youth Risk Behavior Survey (Mrs. Peyton)- Mr. Gordon stated that this survey would
           be conducted on February 17th with a select group of students.

4. Budget Report
      a. Activity Report- Mr. Gordon reviewed the activities account report. Mr. Gordon
          noted that football had extensive damage ($5,000) to football helmet pads being
          eaten by mice. (See attachment)

5. Committee Report
      a. KYCID update- Mr. Gordon reviewed the KYCID report. (See attachment)

6. New Business
      a. Staffing for 11-12-The SBDM Council discussed staffing for 2011-2012. This
          discussion was tabled for the next SBDM meeting. (See attachments)
      b. Writing Policy (First Reading)- Mr. Gordon reviewed the proposed Writing Policy.
          (See attachment) Robin Beams made the motion to approve the first reading of the
          Writing Policy while Tina Huffman seconded the motion. The SBDM Council approved
          Unanimously.
      c. Senate Bill 168- Mr. Gordon reviewed the Senate Bill 168. (See attachment)
      d. FRYSC Midterm Report (Mrs. Peyton)- Mr. Gordon reviewed Mrs. Peytons FRYSC
          Midterm Report. (See attachment)
      e. Daytime ESS Services using EduFunds (Gordon)- Mr. Gordon reported these funds
          allowed us to hire Mrs. Cole full time in the area of Language Arts and Mrs.
          Lawrence part time in the area of Mathematics. An Instructional Assistant, Ms.
          Dunn has also been hired in the FMD Unit for the remainder of this school year.
      f. Consultation of new part time staff members- Mr. Gordon reported that Mrs. Cole,
          Mrs. Lawrence, and Ms. Dunn had been hired for the remainder of the year.
      g. School Improvement Funds- Mr. Gordon stated that the school was getting back
          around $56,000 that the school kept for not making AYP this last school year.
          (See attachments) Mr. Gordon hopes to use this money to fund Laying The
          Foundations and possibly some KAGAN training.
      H. Other

7.   The SBDM meeting was adjourned. David Roberts made the motion to adjourn and Michael
     Harris seconded the motion.
8.   The next scheduled SBDM meeting will be a special called meeting held on February 17,
     2011 at 3:30 pm in the King Middle School Media Center.
                                      King Middle School
                                     SBDM Council Meeting
                                     Special Called Meeting
                                      KMS Media Center
                                       February 17, 2011
                                           3:30 p.m.

Minutes:

The King Middle School Site Based Council met on Thursday, February 17, 2011 at 3:30 p.m. in the
King Middle School media center.

   The following council members were present for the meeting: Terry Gordon, Christie Devine,
   David Roberts, Robin Beams, Michael Harris, and Tina Huffman. Numerous staff was also in
   attendance.

Agenda

   1.    Writing Policy second reading- Mr. Gordon reviewed the 2nd reading of the Proposed Writing
         Policy. (See attachments) David Roberts made the motion to approve the second reading of
         the Writing Policy while Christie Devine seconded the motion. The SBDM Council approved
         unanimously.

   2. Renovation update- Mr. Gordon reported that the Superintendent recommended stopping
      the current renovation plans at King Middle School until the economy improved.

   3. Staffing for 11-12- Mr. Gordon clarified the difference between certified and classified
      staff and stated that the council would only work on the certified staff tonight. (See
      attachments) David Roberts presented a proposal of suggested cuts based on some of the
      certified staff and their response to a survey. Not all staff participated. (See
      attachments) Christie Devine made the motion to cut the positions of Student Support,
      Math RTI, and Reading RTI with the Physical Science Lab becoming a Literacy Lab while
      Robin Beams seconded the motion. The SBDM Council approved unanimously.

   4. The SBDM meeting was adjourned. David Roberts made the motion to adjourn and Tina
      Huffman seconded the motion.
SBDM Council Meeting
February 21, 2011
Jennifer Meadows, Chair

Call to Order: Jennifer Meadows called the meeting to order. Those in attendance were Danon Camic,
Emily Guerra, Cindy Ransdell, Dana Ross, Jeff Weldon and Melanie Murphy.

Approve Agenda: Agenda was approved by consensus.

Approve Minutes: January 10th minutes were approved by consensus.

Approve By Laws & Policies: Committee agreed to table reviewing until next scheduled meeting.

Student Achievement: Reviewed 1st grades Think Link results. Committee agreed upon a letter for
student’s individual results to be sent to parents and reviewed Achievement Gap Report.

Budget: Committee agreed to move monies from 0338 Registration Fees and 0646 Tests to cover
negative balances. Mrs. Meadows will disperse the monies accordingly.

Staffing: No changes, hope to have more information for next meeting.

Committees: Reviewed committees minutes.
      A. School Climate Committee: appointed Julie Hammons as Secretary, Kim Kerr as
           Chairperson. The committees discussed morale builders and themes for the staff. It was
           decided they would meet on the first Monday of each month.

        B. CSIP Committee: Reviewed and discussed CSIP on the ELMO. Marked each page and
           labeled each component whether or not it was being implemented.

        C. Practical Living/Voc. Studies Committee: Committee unanimously nominated Andy
           Tessandori as the chair of the committee.

FRC/Mrs. Bray: Reviewed I&R for our FRYSC grant. Committee agreed Mrs. Bray is doing an excellent
job.
Information Items:
       A. Third grade will be going to Louisville Mega Cavern.
       B. Discussed Arts Program
       C. Notification for new SBDM parent, nominations and elections were sent out. These will be
            held at the March PTO meeting.


Motion to adjourn by consensus.


The next regularly scheduled meeting will be Monday, March 14th, at 3:45 PM in the MCES Media
Center.
                             Mercer County Intermediate School

                     Sight Based Decision Making (SBDM) Meeting Minutes

                                     February 08, 2011

Members Present                      Members Absent                  Guest (s)
Dana Cobb                            Teresa Castle                   David Morris
Kimberlee Piazza                                                     Terrie Long
Karen Pridey
Mary Alice McClain
Tiffany Yeast

Mrs. Cobb called the meeting to order.

1. Approve/Revise Council Agenda

      The Council reviewed the proposed agenda for today’s meeting. Mrs. Cobb asked to
add the review of the Achievement Gap Report to the agenda. Mrs. Cobb made a motion to
approve the revised agenda with the requested change. Karen Pridey seconded the motion.
The motion was approved by consensus.

Addition-Review Achievement Gap Report

       Mrs. Cobb reviewed the Achievement Gap Report. Jana Stratton had requested
information from Mrs. Cobb to add to the report. The report showed that Mercer County
Intermediate School, in conjunction with Harlow and Mercer County Elementary School, did
not meet the adequate yearly progress in reading but met the adequate yearly progress in
math. The report also showed the strategies from the CSIP to meet gap reduction. Mrs. Cobb
asked for input on any other specific strategies that could be done to meet gap reduction.
The Council had discussion about how it’s hard for teachers to target students on free and
reduced lunch when they aren’t given access to the free and reduced lunch information.
Kimberlee Piazza made a motion to approve the Achievement Gap Report. Karen Pridey
seconded the motion. The motion was approved by consensus.


2. Approve SBDM Minutes from Previous Meetings

      The Council reviewed the minutes from the January 11, 2011 regular meeting and the
February 07, 2011 special called meeting. Mrs. Cobb informed the Council that Kristy
Drakeford and Jay Anderson were very pleased with their extra duty pay for STLP and
STC/Troubleshooting. Mary Alice McClain made a motion to approve the minutes from the
meetings. Tiffany Yeast seconded the motion. The motion was approved by consensus.

3. Good News Report

       Good news was discussed under item #14-updates.
4. Public Comment

      There was no public comment.

5. School Improvement Planning Report: Review CSIP I & I (2nd Twelve Items)

        The second twelve items were reviewed by committees and compiled by David Morris
before the Council meeting. Mrs. Cobb reviewed each objective label, the progress of each
label, and the evidence/impact that each has for MCIS. Tiffany Yeast asked Mrs. Cobb to
send her information on ESS so that she could add it to her church newsletter.

6. Review & Approve Financial Reports

       The Council reviewed the financial report for 01/31/11. Tiffany Yeast made a motion
to approve the financial report. Karen Pridey seconded the motion. The motion was
approved by consensus.

7. Review Committee Minutes (Including Student Council Submitted By Student Kate
   Bryant)

       All committee minutes were reviewed. Kimberlee Piazza questioned the Science
Fair/Health Night on May 11th & 12th. Kimberlee was not aware of a Health Night on those
two days. Mrs. Cobb will check with Lisa Combs on this issue.

8. Review FRC Minutes

       FRC Advisory Council minutes were reviewed.

9. Review Attachment I Amendment for By-Laws

       The Council reviewed the Attachment I amendment for the by-laws. On item #14
under Article 6 Elections, the wording should be changed from a PTO member shall submit a
state and national fingerprint-supported criminal history background check to say that a
SBDM council member shall submit to a state and national fingerprint-supported criminal
history background check.

10. Review Outcome from First Thinklink Scores

       Mrs. Cobb reviewed the outcome of the first Thinklink scores. The data was in graph
form showing novice, apprentice, proficient, and distinguished scores in math,
reading/language arts, science, and social studies. The graphs showed different categories in
each subject and how well each student performed in each category. Mrs. Cobb shared that
number computation is low throughout the district which is where our EKU K-9 automaticity
program comes into effect.

11. Policy Report or Review:
    Second Reading for Instructional and Non-Instructional Staff Time Assignment, Principal
    Selection, Program Appraisal, Writing, and Wellness Policies
    First Reading for Classroom Assessment, Homework, and Technology Use Policies
       Second Reading for Instructional and Non-Instructional Staff Time Assignment Policy-
Kimberlee Piazza made a motion to approve the Instructional and Non-Instructional Staff
Time Assignment Policy. Mary Alice McClain seconded the motion. The motion was
approved by consensus.
       Second Reading for Principal Selection Policy- Karen Pridey made a motion to approve
the Principal Selection Policy. Tiffany Yeast seconded the motion. The motion was approved
by consensus.
       Second Reading for Program Appraisal Policy-Tiffany Yeast made a motion to approve
the Program Appraisal Policy. Mary Alice McClain seconded the motion. The motion was
approved by consensus.
       Second Reading for Writing Policy-On the first page of the writing policy, change
SDBM to SBDM. Kimberlee Piazza made a motion to approve the Writing Policy with the
requested change. Mary Alice McClain seconded the motion. The motion was approved by
consensus.
       Second Reading for Wellness Policy- Karen Pridey made a motion to approve the
Wellness Policy. Tiffany Yeast seconded the motion. The motion was approved by
consensus.

        First Reading for Classroom Assessment Policy-Kimberlee Piazza stated that letter
grades differ from novice, apprentice, proficient, and distinguished performance levels.
Tiffany Yeast asked Mrs. Cobb if KASC could reword their policies. Mrs. Cobb will check on
this.
        Under Evaluation of Performance Levels, the policy should be changed to say:
At the end of each assessment period, each teacher will determine each student’s
performance level in each subject taught, using the state definitions of novice, apprentice,
proficient, and distinguished for the grade where the student will next be tested in that
subject. Each determination should also indicate whether the student is close to progressing
to the next level.
        Under Reporting of Performance Levels, the policy should be changed to say:
Each teacher will report his or her performance levels to the principal (or principal designee)
in a report that lists each student’s name, gender, race, performance level, and grade in that
subject for that grading period. This spreadsheet will be provided to all teachers
electronically by office/data person.
        Under Principal Responsibility, the first sentence should be changed to say:
Within two weeks after each grading period ends, the principal (or principal designee) will
use the ongoing assessment data from teachers to create a report.
        First Reading for Homework Policy-Mary Alice McClain asked if students could be
rewarded for turning in homework on time, such as ice cream or snow cones. The Council
thought that this was a good idea. Kimberlee Piazza asked if we could create a “pink slip”
that would be sent home with students who failed to do homework. This pink slip would be
a duplicate form that the student would fill out. The pink slip would be stapled to the agenda
book and the duplicate copy would stay with the teacher. Parents would be required to sign
the pink slip. Kimberlee Piazza said she would design the pink slip so Terrie Long could get a
quote to get them printed.
        Under Teacher Responsibilities, item #9 should be changed to say:
Keep accurate records of homework assignments and pink slips.
        Item #10 should be added to say:
At the end of each grading period, teams will turn in names of students to the office who
have turned in all homework assignments on time.
       Under Student Responsibilities, item #3 should be changed to say:
Late work assignments will be reflected in the student agenda book by using the pink slip.
Parent signature will be required. The remainder of item #3 should stay the same.
Item #3 states that after the 3rd day late, the student will receive a zero. Each team needs to
address this issue and decide when a zero should be given.
       Under Parental Support, change item #5 to say:
Checking to see that work is complete and signing the agenda daily.
       Item #8 should be changed to say:
Students who miss multiple days in a row, parents may call the office or email each team
teacher for assignments to be picked up the following day.
       Item #9 should be added to say:
Students missing only one day will pick up assignments when they return to school.
       First Reading for Technology Use Policy-In the sentence above Acceptable Use, Plan
does not need to be capitalized.

12. Update Report on Playground Status from Mr. Morris

        Mr. Morris reported that work is ready to begin on the playground area at the back of
the school. A 90’ x 190’ area will be leveled with a slight grade so that it will drain properly.
The price for asphalt was too expensive for this area. The area will be surrounded with a
protective border so that Class I sand can be placed within the border. Class I sand can be
compacted but may be a little dusty at times. The football team will be asked to level the
sand around the border and students would acquire community service hours if they help
with this project. There will be a free play area, soccer area, volleyball area, and a kick ball
area. Mrs. Cobb will contact Mark Bryant at Anderson Dean Park to see if he could donate a
soccer goal. The PTO is holding $10,000.00 for this project and Central Office has $10,000.00
set aside for this project. Mr. Morris said the playground should be complete by the end of
this school year.

13. Approve Student Council Field Trip for Bluegrass Community Project at Lion’s Club and
    Lunch at LaFonda’s.

       Karen Pridey made a motion to approve a field trip for the Student Council for the
Bluegrass Community Project at the Lion’s Club and lunch at LaFonda’s. Mary Alice McClain
seconded the motion. The motion was approved by consensus.

14. Updates:

       Jan. 20-5th grade attended Ragged Edge’s Beauty and the Beast. Several MCIS
               students were involved in the play. Students and teachers reported that it was
               a great performance.
       Jan. 25-School spelling bee was held. Top two 4th grade students from MCIS were
               Kaitlyn Butler and Jamie Smith. Top two 5th grade students from MCIS were
               Kyleigh Coy and Rowen Whitt. They advanced to the district-wide spelling bee
               at KMS on Feb. 07, 2011. Kyleigh Coy was runner-up and will compete on Feb.
               23, 2011 at the countywide spelling bee at MCIS @ 6:00 pm.
          Jan. 25-Math Night (coordinated by 4th grade teacher Katie King). Each 4th and 5th
                  grade teacher facilitated a session for families and students. Pictures are on
                  the school web page.


15. New Business

             o Due to snow days, the Academic Team quick recall match against Camp Dick
               was canceled. MCIS won both matches against Junction City on 01/06/11.
               MCIS won a match and Woodlawn won a match on 01/27/11. MCIS won both
               matches against Perryville on 02/03/11. The match against Burgin was
               rescheduled for 02/08/11.
             o Kickoff for PTO DQ fundraiser cards started on 01/25/11, orders due 02/09/11.

16. Set Next Council Meeting Date

          The next SBDM meeting will be on Tuesday, March 08, 2011 at 5:30 p.m. in the media
center.

17. Adjourn

      Tiffany Yeast made a motion to adjourn the meeting. Mary Alice McClain seconded
the motion. The motion was approved by consensus.
                             Mercer County Intermediate School

                     Sight Based Decision Making (SBDM) Meeting Minutes

                                         March 08, 2011

Members Present                      Members Absent                  Guest (s)
Dana Cobb                                                            Terrie Long
Teresa Castle
Kimberlee Piazza
Karen Pridey
Mary Alice McClain
Tiffany Yeast

Mrs. Cobb called the meeting to order.

1. Approve/Revise Council Agenda

      The Council reviewed the proposed agenda for today’s meeting. Teresa Castle made a
motion to approve the agenda. Karen Pridey seconded the motion. The motion was
approved by consensus.


2. Approve SBDM Minutes from Previous Meeting

      The Council reviewed the minutes from the February 08, 2011 regular meeting.
Kimberlee Piazza made a motion to approve the minutes from the meeting. Mary Alice
McClain seconded the motion. The motion was approved by consensus.

3. Good News Report

       Good news was discussed under item #16-updates.


4. Public Comment

      There was no public comment.

5. School Improvement Planning Report: Review CSIP I & I (1st Twelve Items-Impact)

       The first twelve items were reviewed for impact by committees and compiled by David
Morris before the Council meeting. Mrs. Cobb reviewed each objective label and the impact
that each has for MCIS.

6. Review & Approve Financial Reports

       The Council reviewed the financial report for 02/28/11. Karen Pridey made a motion
to approve the financial report. Tiffany Yeast seconded the motion. The motion was
approved by consensus.
      Mrs. Cobb also shared that the extra duty pay for Kristy Drakeford and Jay Anderson
was $11.53 over the $500.00 approved by the Council in an earlier meeting. This was due to
Medicare, KTRS, and unemployment costs per Debra Yates.

7. Review Committee Minutes (Including Student Council Submitted By Student Kate
   Bryant)

       All committee minutes were reviewed. Teresa Castle’s name should be added to the
Planning/Literacy Committee Minutes dated 03/02/11.

8. Review Attachment I Amendment for By-Laws

       The Council reviewed the Attachment I amendment for the by-laws that had been
revised by the PTO.

9. Review MCIS Gap Report

        Mrs. Cobb reviewed the MCIS Gap Report for 2010/2011. This report was more
specific than what was reviewed at the last Council meeting. Under 5th Grade Writing Tier I
Interventions, change the first word on bullet 5 from revise to revised. Tiffany Yeast asked
about the students on free and reduced lunch and how we can help those students. Mrs.
Cobb said that most of these students are in RTI where additional interventions are
addressed.

10. Review Thinklink Strategies/Interventions (From Scores Reviewed Last Month)

       Mrs. Cobb reviewed Thinklink strategies/interventions submitted by the teachers.
Results are not sent home to parents, but teachers would be more than happy to review
upon request. Mrs. Piazza, as well as other teachers, meets with her students to tell them
how they did on the tests and encourages them to do better for the KCCT tests.

11. Policy Report or Review:
     Second Reading for Classroom Assessment, Homework, and Technology Use Policies
     First Reading for Curriculum, School Space Use, and School Day & Week Schedule
Policies

        Second Reading for Classroom Assessment Policy -Kimberlee Piazza made a motion to
approve the Classroom Assessment Policy. Mary Alice McClain seconded the motion. The
motion was approved by consensus.
        Second Reading for Homework Policy- There was not a motion made this month until
the policy could be reviewed again. Under teacher responsibilities, item #10 may change
based on the decision of how to reward students. Under student responsibilities, item #3
may change after teachers discuss late work assignments.
        Second Reading for Technology Use Policy-Teresa Castle made a motion to approve
the Technology Use Policy. Mary Alice McClain seconded the motion. The motion was
approved by consensus.
        First Reading for Curriculum Policy-Under curriculum revision on item #3, vertical
articulation needs to be changed to vertical alignment.
        First Reading for School Space Use Policy-No changes were necessary.
       First Reading for School Day & Week Schedule Policy-No changes were necessary.
Mrs. Piazza commented that she likes the team concept.

12. Review Bully/Drug Free Offerings/Programs for MCIS and Other Schools in the District

       Mrs. Cobb provided information on bully/drug free programs at MCIS and other
schools in the district.

13. Approve Spring Intersession Trip to The Kentucky Horse Park on April 5th.

       Kimberlee Piazza made a motion to approve a field trip for students during
intersession to The Kentucky Horse Park and Carriage Station Farm on April 05, 2011. Karen
Pridey seconded the motion. The motion was approved by consensus.

14. Approve Mrs. Wendell’s Class Trip to CiCi’s Pizza and the Grocery Store

       Teresa Castle made a motion to approve a field trip for students to CiCi’s Pizza and the
grocery store on March 23, 2011. Mary Alice McClain seconded the motion. The motion was
approved by consensus.

15. Approve May Field Trips

       Kimberlee Piazza made a motion to approve the following May field trips:
               Healthy Kids’ Day (4th Grade to Anderson Dean Park)
                Earth Day (5th Grade to Mercer County Extension Office)
                SWORD Reward (4th Grade to Legend’s game)
               SWORD Reward (5th Grade to Anderson Dean Pool)
Karen Pridey seconded the motion. The motion was approved by consensus.
May 6th is Derby Fun Day at MCIS. Tiffany Yeast suggested that Kentucky tourism personnel
be involved in field day activities. Tiffany Yeast will send an email to the tourism
department.

16. Updates:

       Correction-Only the top two from the district advanced on to the county-wide spelling
                  bee. Kyleigh Coy and Rowen Whitt were not in the overall top two.
                  Kyleigh Coy was the top school winner.
       AARP Essay-5th Grader, Chelsea Moore, not only won the AARP Grandparent Essay
                   contest for MCIS, but she also won at the district level. Her essay will
                   now go on to be judged at the state level.
       Art Contest-MCIS Conservation Art Contest winners were:
                   3rd Place-Emma Davis
                   2nd Place-Mackenzie Ezell
                   1st Place-Kaylea Meredith
                   Kaylea Meredith was also the county winner.
       Student Council Trip-The Student Council trip on February 8th to Bluegrass Community
                            Project at Lion’s Club was changed to March 10th.
       Academic Team-Due to inclement weather and difficulty rescheduling, MCIS Academic
                        Team did not get to compete in the quick recall matches against Camp
                             Dick and Burgin. MCIS did compete in the Governor’s Cup district
                             competition on Saturday, February 26th. MCIS had several students
                             who placed in Composition and Written Assessment categories, and
                             will advance on to the regional competition on Saturday, March 19th.
          Book Fair-Family Night Book Fair was changed from Monday, February 28th to
                      Thursday, March 3rd due to inclement weather. The fair was a great success.
          PTO Fundraiser-The PTO Dairy Queen Fundraiser brought in $2,100.00.
          Feb. 22-Bradley Reynolds from Real Science shared his collection of lizards, snakes,
                    turtles, etc. Connections were made with students’ previous experiences, as
                    well as experiences from their science curriculums.
          Mar. 04-As an enrichment activity for Arts and Humanities, Jeff Robins Mountain
                     Music was able to share with students.
          Recognition-Along with our newly National Board Certified Teachers (Kimberlee Pizza
          and Alicia Katterheinrich), Mrs. Cobb was also able to attend a recognition program at
          the Governor’s Mansion and at the state capitol building in honor of them receiving
          this elite teaching certification.

17. New Business

             o Mr. Hamilton will soon be finalizing staffing within the district and plans to
               have individual conversations with those who will be affected.
             o As another Arts and Humanities enrichment activity, MCIS will be having the
               Chautauqua program on March 9th with emphasis on Miss Dinnie Thompson
               (born into the Speed estate in Louisville and eventually was freed…).
             o Rescheduled spring pictures from April 13th to March 11th.
             o Spring Thinklink testing-March 14th through March 17th
             o 5th Grade Wax Museum-March 22nd from 5:30 p.m. to 7:30 p.m.
             o Pie in the Face week-Family Resource Center Muscular Dystrophy Fundraiser
             o 4th Grade Help with Science Fair Family Night-March 24th from 5:00 p.m. to 7:00
               p.m.
             o 3rd grading period Honor Roll Recognitions-March 25th
             o Spring Break-April 4th through April 8th
             o Spring Intersession-April 4th and April 5th from 8:30 a.m. to 3:00 p.m.

18. Set Next Council Meeting Date

          The next SBDM meeting will be on Tuesday, April 12, 2011 at 5:30 p.m. in the media
center.

17. Adjourn

      Teresa Castle made a motion to adjourn the meeting. Kimberlee Piazza seconded the
motion. The motion was approved by consensus.
                                MERCER SENIOR HIGH
                                  February 21, 2011
                               Regular Monthly Meeting
                                   SBDM MINUTES

Terry Yates called the meeting to order at 5:00 in the MSCH Media Center. Members present
were: Terry Yates, Susan Brown, Brian Britt, Lucinda Collins, Jerome Gallt and Michelle Dunn.
Others present were Malissa Hutchins, Terry Yeast, the Harrodsburg Herald, Mary Lee, Billie
Hullings, Sherry Russell, Duane Flora and Julia Snellen. Mr. Yates shared the minutes from the
February 7, 2011 meeting and they were approved by the council. Minutes will be sent to Ms.
Simmons to include in the monthly board packets and will be posted on the school website.

The meeting began with the public forum/hearing for the gap report. Mr. Yates identified gaps
that were 20 or more points between the general population and the other population groups.
Our 2 gap areas are Special Education students in reading and math and Free/Reduced Lunch
students in reading and math. Copies of the gap report were given to members. The council
discussed several of the strategies mentioned throughout the report. This report will be
forwarded to Ms. Jana Stratton at central office.

The council then moved into its regular monthly meeting. Mr. Yates shared some good news
with the council: the dance team will be competing this weekend in its state competition.
Tucker Joyce won his regional academic competition and will now compete at the state level in
Math and Lee McGinnis did well in his regional competition also.

Staffing program options were then discussed. The SBDM received a letter from the HMCIDA to
fund $10,000 for the Project Lead the Way program. This is a onetime gift at this time with
future possible funding beyond that. This is the .25 that we needed to cut. The other .25 is the
Junior Guard program. A teacher will be assigned to supervise Junior Guard but the National
Guard would send the instructor. This is a .15 cut. The SBDM currently funds .10 which is
about $4,000. This would cover all of our cuts at this time. SBDM agrees to accept the $10,000
for a .25 PLTW position, .15 cut of Junior Guard with SBDM picking up the other .10 cut, with 1
English cut and .5 Social Studies cut.

The testing window was discussed. ACT will be given on March 15, 2011 to all juniors. Seniors
will be doing their Career Day then and sophomores will be doing an on-line ACT practice test.
The KCCT testing window is the week of April 18, 2011. The current plan is for juniors to test all
day on April 19 and test for a half day on April 21 and 22. The sophomore will test all day on
April 20. Make-ups will be given the following week. There was some discussion on what the
last day of school will be. It looks like graduation will be on June 3, 2011.

There was some discussion about budgets. Mr. Gallt had asked some questions at a previous
SBDM meeting and Mr. Yates provided the council with those answers. The current budget
includes: $22,500 for general supplies (classroom instructional); $12,000 for summer school;
$12,000 for copier rental; $3,500 for substitutes; $5,000 for fees and registrations for MAP
assessment; and 20% or about $19,000 to the media center for books, on-line resources and
other resources.

Mr. Yates then discussed the COMPASS test. Any senior student that did not meet the
qualifying ACT scores can take this free of charge to bypass remedial classes if they get a
qualifying score on it. Students will be encouraged to take this. Starting next year, students
taking our college readiness classes without qualifying scores will be able to take it free of
charge also.

Mr. Yates then discussed scheduling packets and the scheduling process. The master schedule
will be finalized next week and Ms. Sparrow will begin meeting with classes. We hope to have
scheduling for next year completed by spring break.

The next regular monthly meeting will be March 21, 2011 at 5:30 in the media center. The
meeting was adjourned at approximately 7:15.