PATA History Pages

Performance Audit of the PLSD pg. 1

conducted by the office of State Auditor

requested by PLSD

District Overview

Pickerington Local School District Performance Audit
Executive Summary 1-1
Executive Summary
Project History
In May 2002, Pickerington Local School District (Pickerington LSD) recognized future financial deficits and, instead of being placed in fiscal caution, contracted with the Auditor of State’s Office (AOS) for a performance audit of several areas of District operations for early identification of potential cost savings. Initial evaluations determined that the proposed new revenues from the November 2002 7.5 mill ballot issue would extend District solvency only one year, until FY 2004-05. Therefore, the performance audit contains additional recommendations that will require considerable deliberation by the District and stakeholders. AOS developed a letter of arrangement, setting forth details of the proposed project. Based upon a review of information from Pickerington LSD and conversations with administrative staff, the following four functional areas were selected for evaluation:
Financial Systems
Human Resources
Facilities
Transportation
AOS initiated fieldwork in early July 2002.
District Overview
Pickerington LSD is a suburban district located in Fairfield and Franklin counties. The District covers 36 square miles. In FY2000-2001, Pickerington LSD served about 7,500 students and employed 762.0 FTE employees, including 435.0 FTE regular and special needs teachers. Pickerington LSD has a total of nine buildings. These include five elementary schools, two middle schools, one junior high and one high school. Pickerington LSD is meeting 27 out of 27 ODE performance standards, categorizing it as an excellent school district. Pickerington LSD’s per pupil operating expenditures (governmental funds) were $7,331 in FY 2001-2002. Over the past 10 to 15 years, Pickerington LSD has experienced rapid growth in its student population. Pickerington LSD is located in a predominantly residential area, with limited commercial or industrial activity. The majority of funding for Pickerington LSD is derived from property taxes and ODE state foundation funding. The limited local funding, coupled with the growth at Pickerington LSD, has caused concern among District administrative staff that available funding may not be keeping pace with future District expenditures. Pickerington LSD is addressing the rapid growth of its student population through the addition of a series of new school buildings. In November 2000, Pickerington residents passed a $77.5
million dollar bond issue to build a new high school and a new junior high school. Construction is currently in progress and the buildings are scheduled to open in FY 2003-04. The District is finalizing building boundaries. The opening of the new high school and junior high school addresses the need for secondary education capacity, but elementary and middle school space continues to be a concern. The District has also placed a combined operating levy and bond issue on the November 2002 ballot. The $27 million bond issue component would be used to build two new elementary buildings. Construction on the elementary buildings is scheduled to begin in the fall of FY 2003-04 with completion in approximately two years.

Performance Audit reveals potentials

– the full 94 page document is available electronically by contacting PATA or following the link within the Lancaster Eagle Gazette article of 10/16/02 . The full report can be downloaded from the Internet at www.auditor.state.oh.us using the "audit search" tool.

cost savings potential identified.

Pickerington schools can cut staff - $14,000,000.00 in cost savings potential identified.

** see links to related articles.

Links

Lancaster Eagle Gazette article 10/18/02