BELLE — The Maries County R-2 School District received its first unencumbered audit, conducted this fall by Gerding, Korte, and Chitwood, CPA, since the 2018-19 school year. 

The district has been experiencing uncertain audits since former superintendent Dr. Patrick Call’s administration experienced a staff transition and software collapse that left district financials questionable. During that time, Call himself retired and current Superintendent Dr. Lenice Basham has been working with the board of education to correct the issue.

“We were very excited to have completed, a clean audit this year,” Basham said. “Sara Rehmert worked incredibly hard to make sure that our reconciliation was complete.

Rehmert is the board of education secretary as well as the administrative assistant to Basham.

“She worked with the auditors to make sure they had the correct information and accurate documents,” Basham continued. “She did an exceptional job and the district is very fortunate to have her in the position.”

During Dec. 20 board meeting, which was moved up a week due to the impending holiday season, Basham addressed the board with excitement that the audit came back good. 

“So this time I feel like you really need to applaud and give congratulations to Sara,” Basham said. “I feel like you need to buy her dinner.”

The district’s only issue was over the segregation of duties — a problem all rural school districts share as there are not enough funds or staff to segregate duties the way the state recommends. 

“It’s always going to be an issue because they are saying we don’t have enough people to segregate duties and when I asked, they said we would need at least seven office people in order to pass the proper segregation they are asking for,” Basham said. “I have not been in a school that doesn’t have this segregation when you are a small district. So, great audit. The only thing was we don’t have enough people to separate the financial part of it.”

Basham asked the board to approve the audit findings from Gerding, Korte, and Chitwood, CPA.

Director Amy Kiso made the motion and congratulated employees on their hard work to make the positive audit happen. Director Garett Bialzcyk seconded the motion.

“I really like these auditors,” Basham said. “They are very kind, very professional. They really knew what they were doing and they were great auditors.” 

The district advertised for a new auditor in May after its auditor Graves and Associates withdrew from their three-year contract a year early.

The district also renewed the Safe to Return to School Plan.

“We are required to continue to revise our Safe to Return to School Plan. There were no changes this time. The only thing we changed this time was the date to enroll in the second-semester virtual instruction,” said Basham. “Other than that, it is the same thing you approved in June.”

While the district is still spending its American Rescue Program Act (ARPA) funds it is required to keep an updated Safe Return to School Plan. The board passed the Safe to Return to School Plan with a 7-0 vote.

In addition to updating the Safe Return to School Plan in June and December, the district is also required to allocate a percentage of the ARPA funds to specific educational items. Board President Joey Butler II asked about a line item he thought was labeled cleaning supplies.

“How does the board spend 20 percent of its ARPA funds on cleaning supplies?” Butler asked.

“It is a learning loss, Basham said. “Learning loss is 20 percent. At least 20 percent of funds have to be spent on learning loss and that is tutoring and that sort of thing that we have been spending 20 percent of that.”

Board Director Dawn Hicks asked if the state still mandates the district pay for virtual learning.

“Yes, unless it is MOCAP,” Basham said. “They can enroll, but it doesn’t count for our instruction. MOCAP is us.”

Dec. 14 was the deadline to sign up for second-semester virtual learning.

The board passed the new deadline with a 7-0 vote.