Audit sheds light on school district reserves

Among the items discussed at a briskly paced November meeting of the Big Horn County School District No. 3 board of trustees was the annual audit of its financial statements by Summit West CPA Group, Inc., of Lander.
In addition to identifying no material weaknesses and adequate internal controls, the auditors reported a decrease in the district’s general fund ending balance.
For fiscal year 2023, it was $2.61 million, down from $2.66 million in fiscal year 2022. In their report, the auditors wrote that “the continued uncertainty in the  property tax distribution was a bit of a concern, and ultimately the district was shorted $170,000 in taxes which had they been received, would have created an increase in (the) carryover.
“The district opted not to move any funds to the capital reserve account, but instead increased base salaries as the district demonstrated that the funds are available to sustain this over time.”
The fiscal year saw a shift in its reliance on county funds over state funds due to increased valuation, which reached its highest point since 2015.  From July 2022 to July 2023, the district’s valuation increased from $85 million to $106 million, the county’s from $248 million to $303 million.
Salaries and benefits made up approximately 80% of the general fund expenditures.
In other business:
• Jason Cook addressed the board during its community remarks segment.  His family and the board/administration have been at odds for months over the handling of a bullying incident that occurred during the 2022-23 school year. It led to the Cooks pulling their two children out of Greybull schools and enrolling them in the Powell district.
Citing family ties to the community that date back to the 1800s, Cook told the board he wasn’t going anywhere and informed them that he intends to start a 501c3 in January “to help families deal with the hardships of harassment and bullying.”  It’ll begin with the sale of T-shirts and other merchandise. The goal is to raise enough money to buy advertising space on billboards around town.
• The board honored the staff of the Paintbrush, which took first place in 1A/2A at its state convention.  Lynn Forcella is the staff advisor.
• Kate Decker was recognized as the middle school teacher of the month and Tami Wright as classified staff member of the month.
• Jesse Brown, Jackson Hunt and Kelsie McColloch earned sportsmanship awards from the WSHAA.
• The board thanked Amy Peterson for 21 years of service to the district. A paraprofessional, she announced that she intends to retire Dec. 22, 2023.
• Four home-school registrations and one out-of-district request were approved by the board.
•  The board accepted donations of $242 from Bank of Greybull and $50 from Darcie Wisehart.  The bank’s donation was earmarked for the FFA program and Wisehart’s for the junior homecoming float.
• The board approved a $1,000 stipend for certified staff who notify the district of their intent to retire or resign on or before Feb. 1.  The rationale is that it gives the district a jump start in the hiring process.
• The next work session was set for Thursday, Dec. 7, 5:30 p.m.
• Basketball games are going to look a little different this winter with the elimination of one-and-one free throws.  The change was announced earlier this year by the National Federation of State High School Associations (NFHS).
Moving forward, teams will enter the bonus when their opponent commits five fouls in a quarter. From there, teams will shoot two free throws. Fouls will reset at the end of each quarter.
Supt. Mark Fritz said college women’s basketball uses those rules and it seems to cut down on the number of free-throw attempts.
Under the previous rule, teams earned one-and-one free throws when their opponent committed seven fouls in a half. They were awarded two free throws after their opponent hit 10 fouls in a half.
An even more significant change could be on the horizon as Wyoming looks to add a shot clock for basketball games.  The NFHS is leading the charge, and to preserve its seat at the table, Wyoming would need to fall in line.
Fritz said it’s not imminent, with 3A and 4A looking at implementation for the 2026-27 season, but worth considering now if some cost savings could be realized.  
The downside is that the equipment would cost $10,000 per gym. The district would also need to hire an additional person to run the shot clock.
While she supports sports, Trustee Pam Flitner called the expense “ridiculous” for small school districts like Greybull, adding, “There should be pushback.”