MVSD audit

(L-R) Phil Nuxoll and Tom Luper, accountants with Presnell Gage, PLLC, face the MVSD 244 school board Oct. 22, when they presented the year’s financial report.

GRANGEVILLE – “Our job is to confirm that what you’re seeing on a monthly basis is accurate – and that’s the case for 2019,” Tom Luper told the Mountain View School District board Oct. 22.

Luper is an accountant with Presnell Gage, PLLC, and presented the 2018-10 financial report for the district

Financial highlights in the report were listed as the following:

*The district’s net position increased by $1,486,903 for the year ended June 30, 2019, compared to an increase of $1,403,943 for 2018. MVSD No. 244 has net position of $11,709,683 and total assets of $15,871,265. Total assets include $6,159,630 in capital assets.

*The total cost of district operations amounted to $13,997,228 (excluding PERSI – benefit and retirement -- actuarial charges) for the year ended June 30, 2019, of which $2,031,593 was generated from operating grants and contributions, and $365,477 from charges for services. General revenues amounted to $12,342,961.

*The district has outstanding liabilities of $4,998,782, of which $1,458,259 are for salaries and benefits to be paid in July and August, and $2,920,000 is for the actuarial liability due to PERSI. Approximately 58 percent of 2019 governmental fund revenue was provided by the State of Idaho Foundation Program, which is based upon student enrollment and attendance.

*District revenue and expenditures were up about 5 percent for the year. Total revenues increased by $38,035 after an increase of $1,821,189 in 2018 – primarily due to the renewal of the Secure Rural Schools and Community Act of 2000. The district increased expenditures by $372,963 to $14,378,072, primarily due to budgeted capital improvements.

In 2019, property taxes collected totaled $2,785,898, as compared to $2,778,068 in 2018 and $2,781,690 in 2017.

State revenue was $7,856,100 in 2019, as compared to $7,746,407 in 2018 and $7,260,378 in 2017.

Federal forest and in lieu of revenue for 2019 was $1,187,969. In 2018, this amount was $1,174,813, and in 2017, it was $108,584.

Other revenue included $512,994 in 2018; $551,456 in 2018; and $521,778 in 2017.

Revenue total for 2019 was $14,740,031.

Program expenses for instruction in 2019 totaled $7,419,456. Support services in total for 2019 were $6,057,153. In all, expenses totaled $13,253,128.

The report showed district enrollment for 2019 was 1,248. Additional year’s enrollment are as follows: 1,149 in 2010; 1,192 in 2011; 1,166 in 2012; 1,170 in 2013; 1,160 in 2014; 1,209 in 2015; 1,224 in 2016; 1,291 in 2017; and 1,305 in 2018.

“I want to reiterate how easy it is to work with [business manager] Becky Hogg and get all the information we need to do the report,” Luper said. “Overall, the whole audit report is very clean and that’s due in great part to very clean records.”

“You didn’t find any hidden money?” joked trustee Mike Dominguez. “Things are pretty transparent?”

“I wish I could tell you different,” laughed Luper. “But no – no hidden money.”

The board – consisting only of Dominguez, chair Lot Smith and trustee Casey Smith this night – voted unanimously to approve the report.

The report will be available on line at A hard copy will also be available for viewing at the district office: 714 Jefferson Street, Grangeville; call 208-983-0990.

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