Fairfield Ledger

Mt. Pleasant News   Wash Journal
Neighbors Growing Together | Nov 24, 2017

School district spends more than authorized

By VICKI TILLIS, Ledger news editor | Nov 09, 2010

The Fairfield school district ended fiscal year 2010 with a negative unspent authorized budget balance, and will be required to appear before the Iowa Department of Education’s School Budget Review Committee.

School board members approved allowing superintendent Don Achelpohl and business manager Kim Sheets to appear before the committee with a corrective action plan and a request for modified allowable growth in the amount of the negative balance.

Sheets said the negative number is currently $120,346, but the special education supplement has not been reviewed yet.

“How did this happen?” asked school board member Ralph Messerli.

“We spent money we didn’t have the authority to spend,” answered Sheets.

The spending authority is the amount a school district can spend per student from the General Fund. A district can only spend what Legislature says can be spent, plus the carryover. The carryover is the unspent balance of the spending authority that carries over from year to year.

In 2009, as in 2010, the district spent more money than it was authorized to spend. The district had a positive ending balance in its bank account, but did not have the authority to spend the extra money.

For the complete article, see the Wednesday, Nov. 10, 2010, printed edition of The Fairfield Ledger.

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