THE SCHOOL BOARD'S MARCH 13 RESPONSE

This is the response to the questions raised in Amy Randol's letter. This response was given to Randol during the school board meeting March 13, 1995.

TO: School Board Finance Committee

DATE: March 7, 1995

FROM: Tim Niggle/Larry Dew/Diane C. Howard

RE: Business office response to recent inquiries concerning selected financial transaction 1991-1994

Superintendent Clark has requested that the above individuals review Ms. Randol's recent correspondence and the business office records to provide the following information to this committee.

CONCERN 1: A question was raised concerning in-room movies, charged on two motel bills #11911 ($27.60) and #17409 ($15.90). As a matter of practice the school district considers in-room movies to be personal expenses. These personal expenses were overlooked when the bills were submitted for payment.

RESPONSE: The district has been reimbursed for the personal expenses.

CONCERN 2: An issue was raised concerning portions of bills #21986 ($8.22) and #14096 ($2.91). These charges were for alcohol. As a matter of practice, the school district considers alcohol a personal expense. These expenses were overlooked when the bills were submitted for payment.

RESPONSE: The district has been reimbursed for the personal expenses.

CONCERN 3: Ten items were identified as not having "adequate documentation." They are as follows:

A. Check #14123 was partially in payment of the expenses associated with Dr. Clark attending the American Association of School Administrators (AASA) annual conference between February 18 and February 25, 1992. An itemized bill from the hotel has been requested and is being forwarded to the business office.

B. Check #19115 was in payment of the following:

1. A meal at Shoney's in Arnold associated with a meeting in St. Louis with the school district's architects, Christener Partnership, in the amount of $24.86.

2. Dinner at the Capitol Plaza Hotel for Larry Dew, Mr. and Mrs. George Baker, and Dr. Clark when attending the governor's inauguration in Jefferson City.

3. Charges at the Stouffer Waverly Hotel in Atlanta while Dr. Clark attended the Eduquest Conference. An itemized bill was provided to the school district. This bill shows that the total charges were $307.80 which included two nights at the hotel, one meal charge in the amount of $12.86, one in-room movie costing $8.35 and long distance calls to the school district office and one long distance call to Dr. Clark's home. The school district's practice has been to allow, upon arrival, one call to the traveler's home to confirm the individual's safe arrival. The in-room movie charge was paid by Dr. Clark in cash at the time of check out with the balance of $299.45 being charged to the school district.

C. Check #20664 included payment for the following expenses:

1. Luncheon at the Holiday Inn in Cape Girardeau for Dr. Clark and Dr. Farmer, professor of education administration at Southeast Missouri State University, to discuss school district matters, totaling $14.72.

2. Luncheon at the Town House Inn for Dr. Clark and Lyle Davis regarding facilities issues totaling $13.24.

3. Two of Dr. Clark's meals at the Sheraton National Hotel while attending the Teach America Conference, one on April 28, 1993, for $26.16 and another on April 30, 1993, for $7.54.

4. A dinner with the attendees from Southeast Missouri State University to the Eduquest Conference at the Seaport Inn, totaling $46.34.

D. Check #13195 was in payment of expenses associated with Dr. Clark's attendance of the 1994 American Association of School Administrators meeting. These include:

1. Marriott Downtown, San Francisco for February 11 through 16, 1994, totaling $601.41. An itemized statement from the hotel has been requested.

2. Payment of $134 to AVW Audio Visual in Dallas, Texas, for audio/visual materials purchased at the conference.

3. $8.28 for long distance telephone calls. The personal phone expense of $8.28 was overlooked when the invoices associated with this conference were submitted to the district.

4. Payment of $70.00 for food and beverages at Stanford University during the AAASA conference.

E. Check #15234 was in payment of expenses associated with Dr. Clark attending the annual school administrator's conference in Bloomington, Indiana, including the following:

1. Indiana Memorial Union Hotel, in the amount of $164.30, for which an itemized bill has been provided to the business office. This charge included regular room rate plus tax for two nights, and no other charges.

2. Meals during this conference at Little Zagreb Restaurant ($42.00) and Colonel Mustard's ($15.58). These are the only meals for which Dr. Clark sought reimbursement during this three day trip.

F. Check #14123 was a payment to Dr. Clark, in error, for a charge in the amount of #13.25 which had already been paid through the district's credit card.

G. Check #19115 was in payment for a lunch for two board members while in transit to a board certification meeting in Columbia. The total was $27.00.

H. Check #19431 in the amount of $98.73 was in payment of a dinner meeting with Dr. Clark, Professor Larry Campbell and Superintendent Vernon Johnson to discuss open enrollment strategies for redistricting during the annual AASA meeting.

I. A review of Dr. Clark's mileage reimbursements for the most recent year indicates no irregularities.

RESPONSE: The district has been paid $8.28 for the telephone calls and $13.25 for the erroneous reimbursement. Pending receipt of the detailed hotel bills, all other expenses appear appropriate. It is recommended that the itemized hotel bill be submitted to the business office prior to reimbursement or payment.

CONCERN 4: The complaint asserts that the superintendent was out of town for 136 days not including vacations over the last four years.

RESPONSE: The superintendent is entitled to 20 days per contract year (July 1 through June 30) vacation. A review of the school district records indicate that Dr. Clark has used forty-one (41) of his eighty (80) available vacation days. Since Dr. Clark's contract provides that vacation days are lost, and are not carried forward, if not used, he has lost thirty-nine (39) days of unused vacation. These vacation days are as follows:

July 1, 1991-June 30, 1993

May 13, 1992, One (1) day

May 18, 1992, One (1) day

June 9-12, 1992, Four (4) days

June 17-19, 1992, Three (3) days

June 22-23, 1992, Two (2) days

June 29-30, 1992, Two (2) days

July 14-22, 1992, Seven (7) days

TOTAL: Twenty days

July 1, 1992-June 30, 1992

September 16-17, 1992, Two (2) days

December 10-11, 1992, Two (2) days

TOTAL: Four days

July 1, 1993-June 30, 1994

June 22, 1993, One (1) day

July 12-16, 1993, Five (5) days

May 11, 1994, One (1) day

June 27-28, 1994, Two (2) days

TOTAL: Nine days

June 30, 1994, to present

September 16, 1994, One (1) day

September 19-22, 1994, Four (4) days

December 15, 1994, One (1) day

December 19-20, 1994, Two (2) days

TOTAL: Eight days

Dr. Clark was away from the district attending conferences, workshops, or events relating to school district business 75 weekdays over the 3 1/2 years in question. Dr. Clark was additionally involved in school district business, either in town or out of town, on 21 Saturdays or Sundays, over the same time period.

For the past fiscal year the school district established a budget of $7,500 for travel and other expenditures associated with the superintendent's professional development and other travel and meal expenses associated with the management of the district. Dr. Clark did not exceed this budget, but in fact spent 18 percent less money than the budget allowed for these purposes. The seventy-five weekdays are as follows:

July 1, 1991-December 31, 1991

October 14-16, 1991, Indiana University School of Education Board of Visitors Meeting, Three (3) days

October 31-November 1, 1991, Missouri State Teacher's Association Meeting, Kansas City, Two (2) days

November 6-7, 1991, Missouri State Department of Education New Superintendents Meeting, Kansas City, Two (2) days

November 12-13, 1991, Missouri State Department of Elementary and Secondary Education Administrators Assessment Center, Two (2) days

December 13, 1991, Missouri State Department of Elementary and Secondary Education Budget Meeting, Jefferson City, Two (2) days

TOTAL: Eleven days

January--December, 1992

January 27-29, 1992, IBM Executive Conference, Three (3) days

February 18-22, 25, 1992, AASA Conference San Diego, Five (5) days

March 5, 1992, Missouri State Department of Elementary and Secondary Education First Year Superintendent's Conference, Jefferson City, One (1) day

March 23-25, 1992, North Central Association Meeting, Chicago, Three (3) days

April 15, 1992, Indiana University School of Education Board of Visitors Meeting, One (1) day

April 22-24, 1992, Missouri Association of School Business Officers Conference Lake of the Ozarks, Three (3) days

June 15-16, 1992, White House Conference on Education, Washington, D.C., Two (2) days

June 24-26, 1992, Indiana University Leadership Summer Workshop, Three (3) days

October 22-23, 1992, MASA/MSBA Fall Conference Tan-Tar-A, Two (2) days

November 4-6, 1992, MSTA State Convention Kansas City, Mo., Three (3) days

December 3, 1992, Jefferson City Conference, One (1) day

TOTAL: Twenty-seven days

January-December, 1993

January 7, 1993, Christener Partnership Office (Architect), St. Louis, One (1) day

January 11, 1993, Governor inauguration, One (1) day

January 15, 1993, Tretter Gorman, St. Louis (public relations for bond), One (1) day

January 25-27, 1993 Eduquest Conference Atlanta, Georgia, Three (3) days

February 1, 1993, MASA Workshop, St. Louis, One (1) day

February 9-11, 1993, Marketing Positive Images Seminar, Orlando, Fla., Three (3) days

February 12-15, 1993, AASA Conference, Orlando, Fla., Two (2) days

March 23, 1993, Meeting w/Dr. Burrello, One (1) day

June 10-11, 1993, Teach America II Conference Washington, D.C., Two (2) days

June 30-July 2, 1993, Indiana University Leadership Workshop, Three (3) days

July 27-28, 1993, MSBA Workshop, Jefferson City, Two (2) days

August 2-3, 1993, Cooperative Conference for Administrators, Jefferson City, Two (2) days

August 30, 1993, State Department Division of Finance, One (1) day

October 13, 1993, Seminar in St. Louis, One (1) day

November 5, 1993, MSTA State Convention, St. Louis, One (1) day

TOTAL: Twenty-five days

January 1, 1994 to present

February 5, 1994, Christener Partnership, St. Louis, One (1) day

February 11 & 14, 1994, AASA Conference, San Francisco, Two (2) days

March 28-29, 1994, North Central Association, Chicago, One (1) day

June 29-July 1, 1994, Indiana University Education Leadership Workshop, Three (3) days

July 15, 1994, Christener Partnership, St. Louis, One (1) day

August 1-2, 1994, Cooperative Conference for School Administrators, Jefferson City, Two (2) days

August 5, 1994, Board Planning Session, St. Louis, One (1) day

August 30, 1994, State Department of Elementary and Secondary Education Division of Finance Marketing, One (1) day

September 28, 1994, MSBA Workshop, Columbia, One (1) day

September 29, 1994, Hancock II meeting, St. Louis, One (1) day

November 4, 1994, MSTA Annual Convention, Kansas City, Mo., One (1) day

TOTAL: Fifteen days

Letter from Amy Randol

1991 18 days, 11 days

1992 51 days, 27 days

1993 33 days, 25 days

1994 34 days, 15 days

(Total) 136 days*

District records

1991 11 days

1992 27 days

1993 25 days

1994 15 days

(Total) 78 days*

*Total for 3 1/2 years.

Attached is an itinerary typical of a conference which Dr. Clark would attend, reflecting the considerable time spent conducting district business at such a conference.

CONCERN 5: Three bills were paid by the superintendent after a request was made to review the "accounts receivable notebook."

RESPONSE: Prior to making the accounts receivable records available to Ms. Randol, the business office was instructed to review those records. Upon review, the business office determined that a number of receivables were outstanding. They were then paid.

The business office has not been in the practice of invoicing employees, board members, or businesses for outstanding accounts. We recommend that the business office send invoices regularly to those individuals or businesses which owe money to the district.