Dolton School District 149 Pioneers Local “Model of Transparency” with Bill Payables Public Hearing

(Calumet City, IL) – Proud of an independent auditor’s “clean bill of health" of Dolton School District 149’s most recent financial audit, the district’s school board recently took a step further to spotlight its financial management and ordered a deeper dive of district finances at a “unprecedented” public hearing.

“Not only did Dolton 149 receive an unqualified opinion on our financial statements for the fiscal year that ended on June 30, 2016 – a clean bill of health ­– the district ended with a small surplus in the bank,” said Dolton 149 board president Darlene Gray-Everett. “Still, the board wanted to deepen the confidence of local taxpayers and parents in our current financial management; so, we decided to hold an unprecedented public hearing and review each-and-every bill paid over the last three years.”

At its regular monthly board meeting on January 26, the Board voted 6-1 to establish an ad hoc committee to review the district’s billing procedures and each board-approved expenditure from January 2014 through 2017 at a public hearing that occurred on March 17 at the district middle school. The review panel was composed of the district’s financial consultant, legal counsel, and external auditor.

“The ad hoc committee is a local model of transparency,” said Gray-Everett.

At the hearing, Dolton 149 business manager Cedric Lewis explained to the committee that the district’s purchase-to-payment procurement system follows national standards.

“We follow national best practices on procurement,” Lewis said. “From purchase requisition (request) to check issuance, Dolton School District 149 adheres to the uniform procurement process that is used throughout the United States, a system that has multiple checks-and-balances, which means multiple eyes review purchase orders and confirm receipt of goods and services.”

In fact, as an example of the district’s procurement cost-consciousness, Lewis noted that the school board approved at its January 26 meeting a new photo copying proposal that will save the district $45,000 each year.

“The board’s approval of a new copier services and equipment agreement with Gateways Business Systems will save more than $45,000 per year,” said Lewis. “That’s money that can go back into the classrooms.”

John Kasperek, CPA, the district’s external auditor, noted that his firm has “never” detected any irregularity in district’s finances.

“Each year, I am required to sample the bills payables from the inception of the purchase to check issuance to make sure all applicable regulations were followed, and never has my firm found any issues with any payable. Never. By law, I must notify the Board of Education of any material breaches,” Kasperek said. “Of the 16 districts that I audit, Dolton 149 is one of only two that has received the highest rating from my office.”

At the hearing, the ad hoc committee examined district payables from January 2014 to the present, and any invoices, where descriptions were unclear, they were targeted for intensive review.

“All bills over the last three years were scrutinized by the panel and none were found to have any irregularities,” Lewis said.

Gray-Everett hailed the ad hoc committee initiative as a symbol of the board’s commitment to transparency and sound financial management, saying that it is “fundamental” to the district’s commitment to a quality education for the district’s students.

“The board’s number one priority – and my personal priority during my nearly 25 years on the board – is the commitment to providing a quality education to our children,” said Gray-Everett. “Therefore, transparency and financially sound management of the district’s finances are fundamental to delivering on our commitment of a quality education, and our committed teachers and administrators are delivering on both.”

davidormsby@davidormsby.com