1. education
2. school

LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD MEETING
MONDAY
April 13, 2015
6:30 P.M.
JERRY ROVEY DISTRICT FACILITY
19871 West Fremont Road
Buckeye, AZ 85326
BUILDING WORLD CLASS SCHOOLS IN YOUR NEIGHBORHOOD
LIBERTY SCHOOL DISTRICT No. 25
GOVERNING BOARD AGENDA
TIME:
PLACE:
April 13, 2015 – 6:30 PM
Jerry Rovey District Facility, 19871 West Fremont Road, Buckeye, AZ 85326 Pursuant to the Americans with Disabilities Act (ADA) the Governing Board endeavors to ensure the accessibility of its meetings to all persons with disabilities. If you need an accommodation for a meeting, please contact the District Office at (623) 474­6600 or [email protected] at least 48 hours prior to the meeting. A copy of the complete agenda with names and details, including available support documents may be obtained during regular business hours at the Jerry Rovey District Facility Superintendent’s Office at 19871 West Fremont Road, Buckeye, AZ 85326.
The Governing Board reserves the right to move into Executive Session for legal advice with its attorneys for any item listed on the Agenda, in person or by telephone, pursuant to A.R.S. 38­431.03.0.3. Members of the governing Board will attend the meeting in person or by telephone conference call, pursuant to Governing Board Policy BE. I. OPENING MEETING
1. Call to Order
2. Pledge of Allegiance
3. It is recommended the Governing Board approve the Regular Agenda Form and Consent Agenda consistent with Board Policy BEDB and temporarily suspend Governing Board Policy with which this agenda may be inconsistent.
Motion __________ Second __________ Vote __________
4. School Reports/Presentation/Recognition 


II. Westar Elementary School ­ Music Performance & Art Display
Westar Elementary School
Las Brisas Elementary School CALL TO THE PUBLIC Rule 6 of Arizona’s Open Meeting Law §38­431 states “A governing board may conduct an open call to the public but may not discuss or take legal action on a matter raised during a call to the public unless the matter has been placed on the meeting agenda.”
III. ADMINISTRATIVE REPORTS
1. Tuesday Tours & Facebook Ads
IV.
CONSENT AGENDA Report
Submitted By
1. Approval of Minutes of the March 2, 2015 Governing Board Meeting, March 16, 2015 Work Study Session and March 16, 2015 Special Governing Board Meeting Dr. Rogers
2. Approval/Ratification of Payroll Vouchers 127, 128, 129, 1027, 1028 & 1029 in the amount of $2,011,801.11.
Ms. Baysinger
BUILDING WORLD CLASS SCHOOLS IN YOUR NEIGHBORHOOD
3. Approval/Ratification of Expense Vouchers 1551, 1552, 1553, 1554, 1555, 1556, 1557, and 1558 in the amount of $1,995,226.12
Ms. Baysinger
4. Approval of Student Activity Fund for the Month of February 2015 Ms. Baysinger
5. Approval of Gifts and Donations for December 19, 2014 ­ March 30, 2015.
Ms. Baysinger
6. Approval of Personnel Action Items
7. Approval of FY2015­2016 General Statement of Assurance
V.
GENERAL BUSINESS
Ms. Baysinger
Report
Submitted By
1. Discussion/Consideration to Approve School Lunch Program Meal Price Increase for FY2015­2016
2. Discussion/Consideration to Approve the FY2016 Compensation Plan for All Employees
Mr. Ceja
3. Discussion/Consideration to Approve Employee Fringe Benefits for FY 2016
Mr. Ceja
4. Discussion/Consideration to Approve Work Calendars for all Employee Groups for FY 2016
Mr. Ceja
5. Discussion/Consideration to Approve the non­renewal of employment work agreements for fiscal year 2015­2016 due to budgetary reasons of the support staff listed herein and authorize Superintendent, Dr. Rogers, to issue notice of non­renewal.
Mr. Ceja
6. Discussion/Consideration to Approve Support Staff Work Agreements for FY 2016
Mr. Ceja
7. Discussion/Consideration to Approve Issuance of Administrator / Psychologist / Exempt Staff Contracts for FY 16
Mr. Ceja
8. Discussion/Review of Fiscal Year 2013­2014 Financial Audit Report
Mr. Ceja
VI. VII. Ms. Baysinger
Ms. Baysinger
GOVERNING BOARD COMMENTS ON AGENDA TOPICS OR RECOMMENDED AGENDA TOPICS ADDITION 1. Upcoming Agenda Topics:
Staff Recognition/Celebrations
Teacher of the Year
Retirees
8th Grade Promotion
UPCOMING GOVERNING BOARD MEETINGS:
May 11, 2015 ­ Regular Monthly Board Meeting BUILDING WORLD CLASS SCHOOLS IN YOUR NEIGHBORHOOD
VIII. ADJOURNMENT OF BOARD MEETING
Motion __________ Second __________ Vote __________
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
April 13, 2015
School Reports/Presentation/Recognition
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
 Westar Elementary School - Music Performance & Art Display
 Westar Elementary School
 Las Brisas Elementary School
Information
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
School Reports/Presentation/Recognition



Westar Elementary School - Music Performance & Art Display
Westar Elementary School
Las Brisas Elementary School
BOARD ACTION REQUESTED
This is an information item; no action will be taken.
SUBMITTED BY:
ACTION BY BOARD:
School Principals
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
I.4.
AGENDA ITEM:
Page
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LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
TO:
Governing Board
Dr. Andy Rogers
FROM:
Dave Bogart
SCHOOL: Westar ES
RE:
Governing Board Report
FOR BOARD MEETING ON: April 13
Happenings:
5/4
5/5
5/8
5/10
5/15
5/19
5/21
5/22
FDNO Peter Piper Pizza
5th Grade Field Trip ~ Chase Field
PTO Meeting @ 3:00 p.m. ~ Library
6th-8th Grade Field Trip ~ Rocking Climbing
8th Grade Catalina Field Trip
8th Grade Dance 5-7:00 p.m., Gymnasium
CC! Assembly by 3rd Grade
4th Grade 5K
FDNO Papa John’s Pizza
8th Grade Promotion 5:00 p.m. ~ Gym
Last Day of School! 
Notables:
Penny Wars ~ Thank you to all who participated in the Penny Wars. The students raised an amazingly
amount of money…$2,823.92. Plus, the bank donated another $1,200.00 towards
MDA for a total of $4,073.92. Good job Westar!!
PTO Move-A-Thon ~ A big Thank You to all the vendors who helped make
Westar’s Move-A-Thon a huge success. City of Goodyear, Zumba by Michelle,
EFHS and student volunteers, Estrella Youth Sports, Estrella Golf Club, Air
Medical for the use of their helicopter + many more. But especially to PTO, this
couldn’t have happened with your help. The students did an awesome job at
raising money with a total of $13,203.56. Congratulations to Mrs. Schafer, Mrs.
Loveless and Ms. Ainsworth for winning the grade level celebrations. Individual
prizes were also selected.
MAG Class ~ Ms. Ainsworth’s 5/6 grade class is currently working on a life-size chess gameboard. The
students designed the layout and are currently working on the format for the game pieces which will be
up to 3 feet tall.
Bugsy Malone Musical ~ Mr. Orme and Ms. Hackbert (7th Grade Math Teacher) have been working
endlessly to bring you a musical production of Bugsy Malone Junior, which will be staged in the Westar
Gym April 23rd & 24th @ 7:00 p.m.. Along with a matinee performance on April 25th at 4:00 p.m. Set
against the colorful and historically rich backdrop of 1920’s America, the musical has a lively and fast
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
moving storyline together with a wealth of catchy songs which are guaranteed to set the feet of the
audience tapping. Although a STEM school, Westar has always recognized the importance of the Arts in
helping to provide a wide all-around education for its students. The production of Bugsy Malone will
not only provide an excellent opportunity to showcase the musical and dramatic
talents of its 6th, 7th and 8th grade cast, but will also serve to further broaden
their artistic experience.
Art ROCKS!! ~ Exciting creations have been in the works in the Westar Visual
Arts Department! Students in 7th grade learned about the artwork of
international glass artist Dale Chihuly. Then, they created their own
collaborative sculpture based on his chandeliers. They colored water bottles
with sharpies, cut and curled them, melted them with a heat gun, and applied
them to a large chicken wire structure which now hangs from the ceiling in the front office! Photography
club has also been running for the past 5 weeks. Students have learned some technical terms of
photography, such as the rule of thirds and depth of field. Students learned about portrait, landscape, and
montage photography and famous artists who focus on said styles. Then, students took their own photos
around Westar Campus and on a hike at FINS Trails.
Westar Talent Show ~ Westar students have started preparing and practicing for our yearly talent show.
Performances will include: Dance, Vocals, Guitar, Instrumentals, Tumbling, and Gymnastics. A Special
Thank You goes to Ms. Eastman & Mrs. Hopkinson for organizing this year’s talent show. A special
performance will close the show with One Directionless showing their talent.
4th Grade ~ Started their Fitness Unit with 1,000 miles as their goal to reach this year! All three 4th grade
classes will be running and doing exercises each morning from about 8:15 to 9:00. 5K race will be on on
Friday, May 15th at 8:15am. Parent volunteers will outline the course at each water station. The
Goodyear PD will also be present. Westar classes will be cheering on 4th grade as they finish at the finish
line. An awards ceremony will take place following the race.
5th Graders ~ had a fabulous time at their second annual Colorado
River Rafting field trip. Black Canyon River Adventure gave Westar
students an amazing tour of the Colorado River starting below the
Hoover Dam. They learned about the history of the Hoover Dam, why it
was built, the impact it had on the environment, and the effects of
human migration to the area. Students also learned about the plants and
animals that are native to the area, as well as participated in a number of
activities in class prior to taking this field trip. The tour is in-line with
5th grade Arizona State Science and Social Studies standards.
Fire Pals along with Channel 10 News will be coming to Westar to demonstrate the importance of Water
Safety prior to summer beginning. K-4th will participate in this 40-minute session.
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
TO:
FROM:
SCHOOL:
RE:
Governing Board
Dr. Andy Rogers
Matthew Flagg
Las Brisas Academy
Governing Board Report
FOR BOARD MEETING ON: April 13, 2015
Happenings:
Tuesday Tours
Tuesday Tours have been an incredible success at the new school! We have met every Tuesday at
2:00pm near the construction site since January 20th. We have had families visit all but one of those
Tuesdays with students enrolling nearly every week. Providing a comprehensive tour at an active
construction site has been challenging, however we have adapted to provide parents and the community
with a comprehensive picture of what the school and programs will look like. Parents are provided a
folder with brochures highlighting key program components along with renderings and visual
representations of the school. In addition parents are walked through a keynote presentation via a big
screen television highlighting the architectural and schematic design of the classroom space and the
nearly 10,000 square feet of dedicated visual and performing arts space.
Families
We are receiving an overwhelming positive response to the construction updates and the program design.
Countless parents have called to inquire and many have thanked us for providing such unique and
innovative programs to all students considering the current budget climates around the state. The
response to both out Dual Language and Visual Performing Arts programs has been encouraging and both
parents and students alike are eagerly awaiting the opportunity to see it in action.
Lead Teachers
We had the distinct pleasure to be able to interview and hire two lead teachers in December. Luz
Rodriguez was hired as a lead teacher in the Dual Language Immersion program. Luz comes to Las
Brisas with over a decade of experience in teaching kindergarten dual language immersion in her previous
district. She has spent the last three years in the Liberty District teaching kinder and has served as ELL
coordinator as well as a myriad of other leadership roles. Amanda Lottes comes to Las Brisas with nearly
a decade of experience in both music and theater including having taught at the Studio 3 Performing Arts
Academy. She has spent the last three years in the Liberty District teaching music and has directed
school wide performances and is the conductor of the now famous Freedom Bucket Band.
Both Luz and Amanda have been incredible assets thus far to Las Brisas Academy in helping to shape and
develop the signature programs, visit other schools, evaluate curriculum, and assist in ensuring teachers
and students have the resources necessary come August.
School Logo
Las Brisas was fortunate enough to have Dan Budzban, a Rainbow Valley teacher and local graphic artist,
work on the design of the school logo. He spent countless hours over the course of a month developing
the logo and mascot:
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
Construction Update
Construction has been going extremely well. We meet weekly with the builder and architect to review the
status and progress of the construction as well as walk the site. DLR, Core, and Taylor Morrison have
been incredible to work with and have been extremely responsive to our needs.
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
Notables:
We have visited several valley Dual Language and Visual Performing Arts programs to see students,
teachers, and the programs in action. This has been extremely valuable and we have formed several
partnerships for both collaboration as well as professional development. These include Phoenix
Elementary School District, Cave Creek Unified School District, and Mesa Community College. We are
currently exploring other programs and partnerships to expand our reach and resources.
Las Brisas Academy
Vision
In partnership with the community, Las
Brisas students will engage as creative and
expressive learners through a rigorous
academic program emphasizing the arts and
dual language immersion.
Las Brisas Academy
Mission
Academic, Artistic, & Linguistic Excellence
Signature Programs
Update
Visual Performing Arts
&
Dual Language Immersion (Spanish/English)
Tuesday Tour
Update
New Location & Time
Overwhelming Positive Response
Logo Update
Designed by Dan Budzban
Construction Update
From Renderings to Reality!
Front of School
Aerial Front of School
Aerial Rear of School
Please Visit
Updates:
www.facebook.com/lasbrisasacademy
www.twitter.com/lasbrisasacad
www.lasbrisas.liberty.k12.az.us
Registration: http://bit.ly/lesdenrollment
Questions: [email protected] or 623.327.2860
V I S U A L P E R FO R M I N G A R T S & D U A L L A N G U A G E I M M E R S I O N
18 21 1 W E S T L A S B R I S A S D R I V E | G O O D Y E AR , AZ 8 53 38 | 6 23 .3 27 . 28 60 | F AX 62 3. 3 27. 2 86 9
April 7, 2015
Dear Families,
My name is Matthew Flagg and I am the Principal for Las Brisas Academy in the Liberty Elementary
School District. I feel honored and extremely excited to serve the students and community in the
newest in a growing portfolio of World Class Schools in Liberty School District.
Our district believes building world class schools includes providing parents school choice when
making decision in the best interest of their children – choice that takes students beyond the state
standards and curriculum. All of our schools offer the community a signature program that
enhances the educational experience that each and every child receives.
Las Brisas Academy will expand Liberty’s offerings and provide opportunities for students in the
areas of Visual & Performing Arts and Dual Language Immersion. Albert Einstein once said, “It is
the true art of the teacher to awaken joy in creative expression and knowledge.” It is our belief that
if we provide students with experiences and programs that help to awaken their creative expressions,
we can only further enhance their knowledge.
As the new school takes shape both physically and programmatically, I would encourage you to look
to our District website and social media outlets to receive updates on the construction progress and
program development.
Thank you for taking the time to visit the new school site and considering all that we have to offer.
As you decide placement for your student for the upcoming school year, I feel confident that Las
Brisas Academy will make a great home for your student as we are built on a foundation of family
and academic excellence.
Respectfully,
Matthew Flagg
M
F L A G G M.ED | PRINCIPAL
LAS BRISAS ACADEMY
A T T H E W
: 623.327.2860 | : [email protected] | : lasbrisas.liberty.k12.az.us
Visual
Performing
Arts
D UAL
L ANGUAGE
I MMERSION
[S PANI SH /E NGLISH ]
!
lkjasdfasdlfkj
Priority Enrollment
Ends Soon
OPENING AUGUST 2015
NOW ACCEPTING K-6 TH STUDENTS
Liberty Elementary School District’s School Number 6 will feature Visual
Performing Arts and Dual Language Immersion signature programs in a new
state of the art facility. Along with a world class education, students will have
access to innovative programs and unique learning environments including
nearly 10,000 square feet of performance and project labs, media studios, and
both indoor and outdoor theater/performance space.
ENROLL NOW @ BIT.LY/LESDENROLLMENT
VISIT US @ LASBRISAS.LIBERTY.K12.AZ.US
FOLLOW US @ FACEBOOK.COM/LASBRISASACADEMY
VISION: IN
LEARNERS
PARTNERSHIP WITH THE COMMUNITY,
LAS BRISAS STUDENTS
WILL ENGAGE AS CREATIVE AND EXPRESSIVE
THROUGH A RIGOROUS ACADEMIC PROGRAM EMPHASIZING THE ARTS AND DUAL LANGUAGE IMMERSION.
Academy
MISSION: ACADEMIC, ARTISTIC, AND LINGUISTIC EXCELLENCE!
LAS
BRISAS
18211 W LAS BRISAS DR
GOODYEAR, AZ 85338
623.327.2860
WHY VISUAL PERFORMING ARTS &
DUAL LANGUAGE IMMERSION?
The Arts can play a critical role in improving the academic
performance of students. Students with high levels of arts-learning
experiences achieve at higher academic levels in other areas like
math and reading.
Students who participate in a Dual Language
Immersion program develop better cognitive flexibility and problem
solving skills in addition to high academic achievement and
increased cultural sensitivity.
Both the Arts and Dual Language
Immersion provide students with increased awareness of self and
others, improved clarity and creativity in communication of verbal
and nonverbal ideas, and a deeper understanding of human
behavior, motivation, diversity, culture, and history.
Las Brisas Academy, Preparing Students to Become Creative Thinkers!
An Enriched Opportunity
Las Brisas Academy is the newest in
a growing portfolio of World Class
Schools in the Liberty Elementary School
District. The school is a distinctive place
were student learning and success will
take center stage. Parent, Community,
and School partnerships are critical to
the success of each and every student
who will attend this innovative and
enriched academy. Engaging learning
experiences, rigorous curriculum, and
Our Goal
student centered instruction are at the
heart of both programs.
Expanding access to the arts and
dual language education will inspire
students, build confidence, and deepen
critical thinking skills in all students. By
integrating rigorous curriculum and the
arts and through language immersion,
the program will provide a creative
environment with hands-on learning
experiences where students will learn
and thrive.
Each student will be provided a
latitude of opportunity to express their
own gifts and talents. Whether it be
through creative expression or linguistic
excellence, students will be afforded
• Engage students in integrated learning that focuses on inquiry, problem
solving, and creative expression.
• Engage students in enriched experiences that extends their thinking
beyond the core curriculum.
• Provide a creative environment with student centered, hands-on learning.
• Provide students with the necessary skills to excel academically,
artistically, linguistically, and personally.
By The
Numbers
Las Brisas
Provides Many
Unique and
Engaging
Opportunities!
Innovative
Technology
ExtraCurricular
Unique
Opportunities
100+
9+
10,000 ft2
Students use educational
apps to practice classroom
skills, research, and create
Extracurricular enrichment
opportunities will be offered
in all grades
Including a 200 seat theater
with retractable seating,
stage, digital marquee
rigging, and studio
equipment
2
1
1
Providing students with
opportunities with digital
arts opportunities
District program providing
students with before & after
school care
Beginning in Kindergarten
20+
7
2
Provide hands-on
technology integration and
engagement for students
Basketball, Volleyball,
Cheer, Soccer, Cross
Country, Baseball, &
Softball will be offered to
6th-8th grade students
Including a full size Kiln,
pottery wheels, wet lab, and
flexible classroom space
20+
6+
2
Provide students and
teachers a flexible tool to
model/display art,
classwork, etc
Including West Valley Arts
Council, Taylor Morrison,
Core, AZ Furnishings, DLR,
local artists, and more
Including musical instruments
and flexible space for
drama, chorus, rehearsals,
and other offerings.
30
3
5+
Provide a one-to-one
opportunity for students to
build a strong technical
music foundation.
Including NJHS, Student
Council, & Character
Counts.
Opportunities to engage
including performances,
open houses, gallery nights,
showcases, and more.
20+
15+
180
Chromebooks
Media Studios
SMARTBoards
Doc Cams & Projectors
Music Keyboards
Student Clickers
Interactive student response
system allowing students to
respond electronically to
teachers
Enrichment Clubs
Extended Day Services
Athletic Teams
Strategic Partnerships
Service Organizations
Teachers
Providing Extra
Curricular Tutoring &
Clubs.
Performing Arts Space
Dual Language
Immersion Program
Project Labs
Performance Labs
Community Events
Days of Rigorous,
Highly Engaging
Learning.
Las Brisas Academy – Contact Information
Parent/Guardian Information
Parent/Guardian Last Name: ___________________
Parent/Guardian First Name: __________________
Cell Phone Number: _________________________
Email Address: _____________________________
Student Information
Student(s) Last Name(s): ____________________________
Student(s) First Name(s):____________________________
Student(s) Grade Level(s) for 2015/16:__________________________
Is your child currently a student at a Liberty Elementary School District School? _________
If yes, what school does your child attend? ___________________________
Please Visit
Updates:
www.facebook.com/lasbrisasacademy
www.twitter.com/lasbrisasacad
www.lasbrisas.liberty.k12.az.us
Registration: http://bit.ly/lesdenrollment
Questions: [email protected] or 623.327.2860
Please Visit
Updates:
www.facebook.com/lasbrisasacademy
www.twitter.com/lasbrisasacad
www.lasbrisas.liberty.k12.az.us
Registration: http://bit.ly/lesdenrollment
Questions: [email protected] or 623.327.2860
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Tuesday Tours & Facebook Ads
Information
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
The following is displayed on the Liberty Elementary School District website:
The Liberty School District is excited to announce all schools are conducting school tours every Tuesday. The schools
invite you to attend the tours to get a glimpse of the remarkable learning happening at each and every school campus.
Tour hours are as follows:
8:00 AM Westar Elementary School, 17777 W Westar Dr, Goodyear, AZ
9:00 AM Estrella Mountain Elementary School, 10301 S San Miguel, Goodyear, AZ
10:00 AM Rainbow Valley Elementary School, 19716 W Narramore, Buckeye, AZ
11:00 AM Liberty Elementary School, 19818 W Highway 85, Buckeye, AZ
1:00 PM Freedom Elementary School, 22150 W Sundance Pkwy S, Buckeye, AZ
3:00 PM Las Brisas Academy, Tour to be held at Jerry Rovey District Facility, 19871 W Fremont Rd, Buckeye, AZ
BOARD ACTION REQUESTED
This is an information item; no action will be taken.
SUBMITTED BY:
ACTION BY BOARD:
Dr. Andrew Rogers
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
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FACEBOOK ADS
Tuesday Tours
START DATE END DATE
4/1/2015
4/9/2015
REACH
18,274
People
FREQUENCY IMPRESSIONS
6.74
123,166
Per Person
Total
CLICKS
854
Total
UNIQUE CLICKS
662
Per Person
CLICK-THROUGH RATE
0.693%
Per Impressions
UNIQUE CLICK-THROUGH RATE
3.623%
Per Person
ACTIONS
570
Total
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Approval of Minutes of the March 2, 2015 Governing Board Meeting, March 16, 2015
Work Study Session and March 16, 2015 Special Governing Board Meeting
Action/Consent
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
It is recommended the Governing Board approve the Minutes of the March 2, 2015 Governing Board Meeting, March 16,
2015 Work Study Session and March 16, 2015 Special Governing Board Meeting.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the Minutes of the March 2, 2015 Governing Board Meeting, March 16, 2015 Work
Study Session and March 16, 2015 Special Governing Board Meeting.
SUBMITTED BY:
ACTION BY BOARD:
Dr. Rogers
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
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BUILDING WORLD CL ASS SCHOOLS IN YOUR NEIGHBORHOOD
LIBERTY SCHOOL DISTRICT No. 25
Governing Board Minutes
TIME:
PLACE:
I.
March 2, 2015 – 6:30 PM
Jerry Rovey District Facility, 19871 West Fremont Road, Buckeye, AZ 85326
OPENING MEETING
1.
2.
3.
4.
Dr. Kathy Shelton, Governing Board President, called the meeting to order at 6:31 p.m. Governing Board
members constituting a quorum were present; Mr. Mike Greenfield, Mr. Daniel Higgins and Mr. Paul
Jensen. Absent was Mr. Mike Newman.
Pledge of Allegiance was led by Dr. Shelton.
A motion by Mr. Greenfield/Mr. Jensen was entered to approve the Regular Agenda form and temporarily
suspend Governing Board Policy with which this agenda may be inconsistent.
Approved
UNANIMOUS
School Reports/Presentation/Recognition Each administrator reported on happenings and notables on their
campuses. Below are a couple of events for the schools:
 Rainbow Valley Elementary School - Music Performance & Art Display – Rainbow Valley Band
students directed by Ms. Cinda Wood, Rainbow Valley Elementary School Music teacher, performed
“La Bamba” and a Calypso ensemble. Dr. Mike Cagle presented student art for Ms. Tammera
Wooten, Rainbow Valley Art teacher.
 Rainbow Valley Elementary School
o Rainbow Valley students and staff were active participants in the Leader in Me Symposium
that took place in Phoenix. Mauricio Munoz and Clara Portillo were student speakers. Staff,
Dr. Cagle, Ms. Julie Sowers, Ms. Deborah Canfield and Ms. Angela Williams and students,
Elise Jensen, Jessie Francia, Katylann Alkire, Lily Rojo Quintero and Samantha Wallace, cofacilitated a session. Daniella Mares, Daniel Armenta, Maria Ruelas, Amalie Giarusso and
Allison Lingenfelter served as greeters during the event.
o Rainbow Valley students again do an amazing job in leading the fight against cancer.
Students through Pennies for Patients have raised over $4,000.00.
 Liberty Elementary School
o Liberty Elementary School Ag Coach, Michelle Schilling, presented an update on the Ag
Program, Ag in the Classroom visit and the 2nd Annual Ag Showcase.
o Students from Ms. Rachel Stoltenberg’s classroom presented their Study of Plant
Population/Density. Students presenting were Elizabeth Vazquez, Robert Kelly and D.J.
Hicks.
II.
CALL TO THE PUBLIC
Ava Morin. Rainbow Valley Elementary School student, spoke of the importance of the reading program and
asked that the Governing Board take that into consideration when budget cuts are made.
Anitra Morin, Rainbow Valley Elementary School teacher/parent, spoke of the importance of the reading
program and asked that the Governing Board take that into consideration when budget cuts are made.
Heather Bryce, Estrella Mountain Elementary School teacher, spoke of the importance of Engage NY and asked
that the Governing Board take that into consideration when budget cuts are made. Requested that that the
district continue with Engage NY.
Kent Hegedus, Estrella Mountain Elementary School teacher, spoke of the importance of Engage NY and asked
that the Governing Board take that into consideration when budget cuts are made. Requested that that the
district continue with Engage NY.
III.
ADMINISTRATIVE REPORTS
1. Support Services Update
o Extended Day – Mr. Ceja presented an update on the Extended Day Program such as what is extended
day, what services it offers, what schools offer the program, hours of operation, who to talk to about
the program, what is coming up and their efforts to continually improve the program.
o 2014 Tax Credits – Mr. Ceja shared the 2014 Tax Credit donation summary which shows almost 31%
of donations are made by Liberty Elementary School District employees.
o Strategic Plan – Mr. Ceja presented the process and timeline to develop a strategic plan by June 2015.
BUILDING WORLD CL ASS SCHOOLS IN YOUR NEIGHBORHOOD
IV.
CONSENT AGENDA
A motion by Mr. Jensen/Mr. Higgins was entered to approve pull Agenda Item #7 and move to General
Business.
Approved
UNANIMOUS
A motion by Mr. Jensen/Mr. Higgins was entered to approve the March 2, 2015 Consent Agenda Items #1
through #6 as presented.
Approved
UNANIMOUS
1.
2.
3.
4.
5.
6.
7.
V.
Approval of Minutes of the February 9, 2015 Governing Board Meeting
Approved
UNANIMOUS
Approval/Ratification of Payroll Vouchers 126 & 1026 in the amount of $692,552.83.
Approved
UNANIMOUS
Approval/Ratification of Expense Vouchers 1546, 1547, 1548, 1549, and 1550 in the amount of
$1,106,893.19
Approved
UNANIMOUS
Approval of Student Activity Fund for the Month of January 2015
Approved
UNANIMOUS
Approval of Gifts and Donations for January 23, 2015 thru February 6, 2015.
Approved
UNANIMOUS
Approval of Personnel Action Items
Approved
UNANIMOUS
Approval of Overnight and Out-of-State Travel
Pulled and moved to General Business
GENERAL BUSINESS
1.
2.
3.
4.
5.
Discussion/Review of Program Reductions and Updated Budget Scenarios
This was an information item; no action was taken.
Discussion/Consideration to Approve the non-renewal of employment contracts for fiscal year 2015-2016
due to budgetary reasons of the staff listed herein and authorize Superintendent, Dr. Rogers, to issue notice
of non-renewal.
After discussion, no motion was entered. Agenda item Dies due to lack of motion.
Discussion/Consideration to Approve FY16 Certified Teacher Contract Issuance
After discussion, a motion by Mr. Greenfield/Mr. Higgins was entered to approve the FY16 Certified
Teacher Contracts as presented.
Approved
UNANIMOUS
Discussion/Review of Math Curriculum/Engage NY
This was an information item; no action was taken.
Discussion/Review of School Calendars
This was an information item; no action was taken.
(IV.7) Approval of Overnight and Out-of-State Travel
After discussion, a motion by Mr. Jensen/Mr. Higgins was entered to approve the overnight and out-ofstate travel as listed.
Approved
UNANIMOUS
VI.
GOVERNING BOARD COMMENTS ON AGENDA TOPICS OR RECOMMENDED AGENDA
TOPICS ADDITION
Upcoming Agenda Topics:
 Work Calendars for FY16
 Administration Contracts
 Employee Fringe Benefits
 Food Services Meal Increase
 Strategic Plan
BUILDING WORLD CL ASS SCHOOLS IN YOUR NEIGHBORHOOD
Board members expressed an interest in having another Board Study Session to review budget options,
Strategic Plan and requested another meeting to review Agenda Item V.2 Discussion/Consideration to
Approve the non-renewal of employment contracts for fiscal year 2015-2016 due to budgetary reasons of
the staff listed herein and authorize Superintendent, Dr. Rogers, to issue notice of non-renewal. Monday,
March 16, 2015 was tentatively scheduled for these meetings.
VII.
UPCOMING GOVERNING BOARD MEETINGS:
April 13, 2015 - Regular Monthly Board Meeting
VIII.
ADJOURNMENT OF BOARD MEETING
On a motion entered by Mr. Higgins/Mr. Greenfield and by unanimous vote the Governing Board Meeting
ended at 10:03 p.m.
Signed:
Date:
________________________________________________
April 13, 2015
B
U ILD ING
WO
RLD
CL
ASS
SC
H OOLS
IN
YOU R
NE
IGHB ORH OOD
LIBERTY SCHOOL DISTRICT No. 25
Governing Board Minutes For Work Study Session
March 16, 2015 – 6:00 PM
Jerry Rovey District Facility, 19871 West Fremont Road, Buckeye, AZ 85326
TIME:
PLACE:
I.
OPENING MEETING
1.
2.
II.
Dr. Kathy Shelton, Governing Board President, called the meeting to order at 6:01 p.m. Governing
Board members constituting a quorum were present; Mr. Mike Greenfield, Mr. Daniel Higgins and Mr.
Paul Jensen. Absent was Mr. Mike Newman.
Pledge of Allegiance was led by Dr. Shelton.
WORK/STUDY SESSION
1.
Budget
Dr. Rogers stated the purpose of the work study session is to give the Board the information regarding
budget implications and changes in budget scenarios since the last Budget Study Session, itemized
budget information, FY14 Auditor General Dollars to the Classroom Report, review of proposed
budget adjustments compared to previous years, proposed reductions to support staff, reduction of
Menu Monies FY16 renewals received, preliminary Benefit Package options, consideration of
compensation increases, and upcoming Board Meetings. At the upcoming Board meetings the Board
will consider in April, Administrative/Exempt contracts, benefits package, compensation increase
recommendations, survey register voters on Overrides and in May, Support Staff work agreements.
This gave the Board an opportunity to get additional information and ask questions as the
administration continues to build the budget for the upcoming year(s).
On a motion entered by Mr. Higgins/Mr. Greenfield and by unanimous vote the Governing Board
Work Study Session was suspended at 7:01 p.m.
The Governing Board Work Study Session was reconvened at 7:05 p.m.
2.
Strategic Plan
Processes for the Strategic Plan were discussed.
On a motion entered by Mr. Higgins/Mr. Greenfield and by unanimous vote the Governing Board Work
Study Session was suspended at 7:01 p.m.
The Governing Board Work Study Session was reconvened at 7:05 p.m.
III.
ADJOURNMENT
On a motion entered by Mr. Jensen/Mr. Greenfield and by unanimous vote the Governing Board Work
Study Session ended at 8:57 p.m.
Signed:
Date:
________________________________________________
April 13, 2015
BUILDING WORLD CL ASS SCHOOLS IN YOUR NEIGHBORHOOD
LIBERTY SCHOOL DISTRICT No. 25
Governing Board Minutes
March 16, 2015 – 7:00 PM
Jerry Rovey District Facility, 19871 West Fremont Road, Buckeye, AZ 85326
TIME:
PLACE:
I.
OPENING MEETING
1.
2.
Dr. Kathy Shelton, Governing Board President, called the meeting to order at 7:03 p.m. Governing
Board members constituting a quorum were present; Mr. Mike Greenfield, Mr. Daniel Higgins and Mr.
Paul Jensen. Absent was Mr. Mike Newman.
Pledge of Allegiance was not repeated due to being stated during the Board Study Session.
II.
GENERAL BUSINESS
1. Discussion/Consideration to Approve the non-renewal of employment contracts for fiscal year 20152016 due to budgetary reasons of the staff listed herein and authorize Superintendent, Dr. Rogers, to
issue notice of non-renewal.
After discussion, a motion by Mr. Greenfield/Mr. Higgins was entered to approve the non-renewal of
employment contracts for fiscal year 2015-2016 due to budgetary reasons of the staff listed herein and
authorize Superintendent, Dr. Rogers, to issue notice of non-renewal.
Approved
UNANIMOUS
III.
ADJOURNMENT OF BOARD MEETING
On a motion entered by Mr. Greenfield/Mr. Jensen and by unanimous vote the Governing Board Meeting
ended at 7:05 p.m.
Signed:
Date:
________________________________________________
April 13, 2015
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Approval/Ratification of Payroll Vouchers 127, 128, 129, 1027, 1028 & 1029 in the
amount of $2,011,801.11.
Action/Consent
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
DATE
3/5/2015
03/19/2015
VOUCHER
127, 1027
128, 1028
AMOUNT
$695,278.27
$719,156.59
04/02/2015
129, 1029
$597,366.25
TOTAL
$2,011,801.11
BOARD ACTION REQUESTED
Approval/Ratification of Payroll Vouchers 127, 128, 129, 1027, 1028 & 1029 in the amount of $2,011,801.11.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
IV.2.
1
of
1
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Approval/Ratification of Expense Vouchers 1551, 1552, 1553, 1554, 1555, 1556, 1557,
and 1558 in the amount of $1,995,226.12
Action/Consent
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
Date
2/24/2015
3/3/2015
3/10/2015
3/10/2015
3/12/2015
3/17/2015
3/24/2015
3/31/2015
Voucher
Amount
1551
$123,413.26
1552
$114,410.21
1553
$81,905.35
1554
$1,348,211.96
1555
$4,428.16
1556
$177,227.26
1557
$102,684.07
1558
$42,945.85
Total $ 1,995,226.12
BOARD ACTION REQUESTED
It is recommended the Governing Board approve and ratify expense vouchers 1551, 1552, 1553, 1554, 1555, 1556, 1557, and 1558 in
the amount of $1,995,226.12
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
IV.3.
1
of
1
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Approval of Student Activity Fund for the Month of February 2015
Action/Consent
POLICY REFERENCE DEF
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
It is recommended the Governing Board approve the Student Activity Fund for the Month of February 2015
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the Student Activity Fund for the Month of February 2015.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
IV.4.
1
of
1
Liberty School District Student Activity
Balance Sheet Detail
Feb 2015
Deposits
Maricopa County Treasurer
Estrella Mountain
Estrella Student Council
Total Estrella Student Council
Total Estrella Mountain
Expenses
6,567.60
1,825.04
Balance
118,600.42
35,762.85
35,762.85
40,505.41
6,567.60
1,825.04
40,505.41
Freedom School
Freedom Student Council
Total Freedom Student Council
2,222.00
2,098.07
22,900.71
22,900.71
23,024.64
Total Freedom School
2,222.00
2,098.07
23,024.64
Liberty School
Liberty Student Council
Total Liberty Student Council
4,166.27
1,071.77
5,243.83
5,243.83
8,338.33
Total Liberty School
4,166.27
1,071.77
8,338.33
Rainbow Valley
Rainbow Valley Student Council
Total Rainbow Valley Student Council
4,280.56
2,530.94
21,185.27
21,185.27
22,934.89
Total Rainbow Valley
4,280.56
2,530.94
22,934.89
Westar School
Westar Student Council
Total Westar Student Council
8,330.67
2,418.99
33,507.76
33,507.76
39,419.44
Total Westar School
8,330.67
2,418.99
39,419.44
0.00
0.00
0.00
25,567.10
9,944.81
134,222.71
Maricopa County Treasurer - Other
Total Maricopa County Treasurer
134,222.71
April 13, 2015 Board Meeting
Visions Cash Bal
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Approval of Gifts and Donations for December 19, 2014 - March 30, 2015.
Action/Consent
POLICY REFERENCE KCD
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
School
Date
Alan & Kate Krob
Estrella Youth Sports
Donor
Liberty
Liberty
2014-12-19
2014-12-19
Westar PTO
Westside Impact Pendergast
Elementary
Target
Wells Fargo
Gerado & Colleen
Pagnani
Kiwanis of Litchfield
Park
Wells Fargo
Wells Fargo
Wells Fargo
Wells Fargo
Westar
APS
Jeffrey Goodere
Futures Education
Virginia Piper
Charitable Trust
Virginia Piper
Charitable Trust
Hickman's Family
Farms
Target
Purpose
Item
$ 100.00
$ 100.00
2015-02-18
Gift cards to Wal-Mart for Liberty Food Closet
Gift card to Safeway for Liberty Food Closet
10 Canon Coolpix Cameras, memory cards &
cases
Estrella
Liberty
Liberty
2015-02-20
2015-02-24
2015-02-24
Mini Grant awarded to Joni Sheesley
Take Charge of Education Foundation
Wells Fargo Ed Matching Gift Program
$ 763.00
$ 44.36
$ 80.77
Liberty
2015-02-24
Donation made to the Liberty Food Closet
$ 100.00
District
Rainbow
Rainbow
Liberty
Liberty
2015-02-26
2015-03-02
2015-03-02
2015-03-10
2015-03-10
$$ 300.00
$ 300.00
$ 69.22
$ 69.24
Estrella
Liberty
District
2015-03-16
2015-03-18
2015-03-23
Rainbow
2015-03-24
Liberty
2015-03-24
Liberty
Westar
2015-03-26
2015-03-24
Snacks and drinks for district Fun Run Event:
RV Community Support - Mather Eyrich
RV Community Support - Mather Eyrich
Wells Fargo Ed Matching Gift Program
Wells Fargo Ed Matching Gift Program
Volunteer Matching Gifts Program - Alejandro
Reyes
Donation to Liberty PE
Donation to District Special Olympics Team
Donation to purchase clothing items,
undergarments & shoes for needy students
Donation to purchase clothing items,
undergarments & shoes for needy students
Donation of 5 dozen eggs for Liberty's Annual
Egg Toss
2015 Take Charge of Education
$-
$ 125.00
$ 100.00
$ 200.00
$1,200.00
$1,200.00
$$ 373.95
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the acceptance of the donations and authorize letters of appreciation to the donors.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
IV.5.
1
of
2
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
Freedom PTO
Watson Market Place
NNY, LLC
Jennifer Cooper
Estrella PTO
Freedom
2015-03-25
Sponsoring students for the following field trips:
Astro Camp $400.00 and Chauncey Ranch
$135.00
Freedom
District
Estrella
2015-03-25
2015-03-30
2015-03-30
Donation towards Astro Camp field trip
Donation to the Special Olympics Team
Donation to purchase chrome books and cart
$ 535.00
$ 53.42
$ 150.00
$6,300.00
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the acceptance of the donations and authorize letters of appreciation to the donors.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
IV.5.
2
of
2
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
POLICY
REFERENCE OR
STATUTORY
CITATION:
April 13, 2015
Approval of Personnel Action Items
Action/Consent
GCBC,GCF,GCG,GCK,GCQC,GDF,GDJ,GDQ FUNDING
SOURCE:
NA
COST:
$0.00
EXECUTIVE SUMMARY:
It is recommended the Governing Board approve Personnel Action Items which may include new
hires, resignations/terminations/retirements, change of assignment, leave of absences, supplemental
compensation. Information regarding the personnel action items is attached.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the Personnel Action Items as presented.
SUBMITTED BY:
ACTION BY BOARD:
Mr. Ceja
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
IV.6.
1
of
1
PERSONNEL ACTION ITEMS
April 13, 2015
CERTIFIED STAFF NEW HIRE:
Last Name
First Name
Hermann
Ybarra
Smith
Paul
Arthur
Paterno
Amy
Nichole
Martha
Nichole
Keri
Allison
Lane
Step
Location
Assignment
Start Date
Contract Amount
3
8
10
0
10
8
BA
MA
MA
BA
MA
MA
Estrella Mountain
Las Brisas
Las Brisas
Liberty
Liberty
District
3rd Grade Teacher
Kindergarten Teacher
Special Education Teacher
Special Education Teacher
Special Education Teacher
New Teacher Mentor
7/23/2015
7/23/2015
7/23/2015
7/23/2015
7/23/2015
7/30/2015
$34,500
$40,000
$40,500
$34,000
$40,500
$38,500
SUPPORT STAFF NEW HIRE:
NAME
Sparks, Jane
Hernandez, Elisa
Griffith, Christian
POSITION/SCHOOL
Temporary SLP
Learning Support Services
Temporary LEAP Site
Leader/Estrella Mountain
On Call Food Service
Worker/District
REPLACE
Yes
No
No
SALARY
$35 per hour not to exceed 40
hours per week for no more
$18.50 per hour not to exceed
5.5 hours per day
$8.40 per hour not to exceed 8
hours per day
EFFECTIVE
DATE
FUND
BUDGETED
3/16/2015
M&O
Yes
3/13/2015
M&O
Yes
4/6/2015
M&O
Yes
ADMINISTRATIVE/PROFESSIONAL/EXEMPT STAFF NEW HIRE:
NAME
POSITION/SCHOOL
REPLACE
SALARY
EFFECTIVE DATE
FUND
BUDGETED
Capps, Julie
Psychologist/District
Yes
$60,500
7/24/2015
M&O
yes
STAFF CONTRACT REVISION CERTIFIED:
EMPLOYEE
Neugebauer, Becky
Roubison, Penny
Personnel Action Items
POSITION
3rd Grade Teacher
3rd Grade Teacher
LOCATION
Westar
Liberty
REASON
ESL Endorsement
Gifted Endorsement
AMOUNT
$35,680
$44,411
CURRENT
STEP
BA
BA
NEW
STEP
N/A
N/A
Page 1 of 5
PERSONNEL ACTION ITEMS
April 13, 2015
ADMINISTRATIVE/CERTIFIED/SUPPORT STAFF RESIGNATIONS/TERMINATIONS/RETIREMENTS:
NAME
ASSIGNMENT/ LOCATION
REASON
Franco-Carbajal, Salvador
Field Support Tech II/Technology
Voluntary
Gomez, Sophia Pamela
Speech Language Pathologist/Rainbow & Liberty
Deceased
Engel, Marilyn
Substitute Teacher/District
Voluntary
Phipps, Laura
Teacher/LOA
Voluntary
Urrea, Tane
Teacher/LOA
Voluntary
Aguirre, Teresa
Special Education Teacher/Liberty
Retirement
Poe, Cindy
Psychologist/Special Services
Retirement
Aldridge, Megan
8th Grade Math Teacher/Freedom
Voluntary
th
Robinson Tucker, Kimberlee
6 Grade Teacher/Freedom
Voluntary
Brackin, Fernanda Priscilla
8th Grade Math Teacher/Estrella Mountain
Voluntary
th
Watkins, Stephen
6 Grade Teacher/Freedom
Voluntary
Hickman, Lisa
Reading Intervention Teacher/District
Voluntary
Cary, Casey
Special Education Teacher/Freedom
Voluntary
th
Stoltenberg, Rachel
4 Grade Teacher/Liberty
Voluntary
Hoffman, Carly
6th Grade Teacher/Westar
Voluntary
Kerr, Kristy
Kindergarten Teacher/Westar
Voluntary
Benson, Malinda
5th Grade Teacher/Westar
Voluntary
Schilling, Michelle
AgriScience Coach/Liberty
Voluntary
Knaggs, Madeleine
Reading Intervention Teacher/Rainbow Valley
Voluntary
st
Larm, Katherine
1 Grade Teacher/Rainbow Valley
Voluntary
Nelsen, Jamie
1st Grade Teacher/Rainbow Valley
Voluntary
th
Chambers, Jeremy
4 Grade Teacher/Freedom
Voluntary
Aaron, Jennifer
Counselor/Rainbow Valley
Voluntary
Sando, Brooke
6th Grade Teacher/Liberty
Voluntary
Westerson, Tammy
Kindergarten Teacher/Westar
Voluntary
Chambers, Jeremy
4th Grade Teacher/Freedom
Voluntary
Solorio, Jose
Custodian/ Westar
Voluntary
Sanchez, Consuelo
Food Service Worker/Freedom
Involuntary
Cagle, Michael
Principal/Rainbow Valley
Voluntary
Pinnell, Michael
Psychologist/District
Declined
Matsuura, David
Kindergarten Teacher/Las Brisas
Declined
Humphrey, Aimee
3rd Grade Teacher/Estrella Mountain
Declined
Personnel Action Items
HIRE DATE
3/25/2013
8/4/2003
11/29/2004
10/10/2006
7/25/2013
4/15/2013
7/25/2014
7/24/2014
7/24/2015
7/25/2013
8/4/2008
8/2/2004
3/21/2012
7/24/2014
7/25/2013
7/24/2014
7/27/2012
7/25/2013
8/8/2001
9/8/2003
7/25/2005
7/24/2014
1/24/2005
5/13/2010
7/25/2011
10/2/2012
7/22/2010
9/5/2008
7/30/1999
NA
NA
NA
RESIGNATION DATE
3/13/2015
3/13/2015
3/16/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
5/22/2015
6/30/2015
NA
NA
NA
Page 2 of 5
PERSONNEL ACTION ITEMS
April 13, 2015
CERTIFIED/SUPPORT STAFF LEAVE OF ABSENCE:
NAME
POSITION
LOCATION
st
TYPE OF LEAVE
START DATE
END DATE
Williams, Angela
1 Grade Teacher
Rainbow Valley
LOA
7/1/2015
6/30/2016
Fitzgerald, Donna
Instructional Coach
Westar
Half-Time LOA
7/1/2005
6/30/2016
CERTIFIED/SUPPORT STAFF CHANGE OF ASSIGNMENT:
PREVIOUS
ASSIGNMENT/
LOCATION
NEW ASSIGNMENT/
LOCATION
PREVIOUS WAGE
NEW WAGE
FUND
BUDGETED
Karafa, Mindy
School Secretary
Freedom
Principal Secretary
Las Brisas
$13.03 per hour not to
exceed 8 hours per day
$15.29 per hour not to
exceed 8 hours per day
M&O
Yes
Nager, Karen
Paraprofessional I
Math/Liberty
Paraprofessional II
SpEd/Rainbow Valley
$11.50 per hour not to
exceed 7 hours per day
$12.03 per hour not to
exceed 7 hours per day
M&O
Yes
Ybarra, Patricia
School Specialist
Freedom
School Secretary
Freedom
$16.68 per hour not to
exceed 8 hours per day
$16.97 per hour not to
exceed 8 hours per day
M&O
Yes
Kimbrell, Wendi
School Specialist
Liberty
School Secretary
Liberty
$11.98 per hour not to
exceed 8 hours per day
$12.76 per hour not to
exceed 8 hours per day
M&O
Yes
Ireland, Stephanie
Paraprofessional I
Rainbow Valley
Paraprofessional I
Rainbow Valley
$10.03 per hour not to
exceed 7 hours per day
$10.03 per hour not to
exceed 5 hours per day
M&O
Yes
Instructional
Coach/Westar
Instructional
Coach/Westar
$56,769
Full-Time Teacher
$28,385
Half-Time Teacher
M&O
Yes
NAME
Fitzgerald, Donna
Personnel Action Items
Page 3 of 5
PERSONNEL ACTION ITEMS
April 13, 2015
CERTIFIED/SUPPORT STAFF ADDENDA/STIPEND:
EMPLOYEE
LOCATION
TYPE OF WORK
Briscoe, Diane
Estrella Mountain
Science Club – Unit 2
Johnson, Vicki
District
Math Challenge Coach
Sowers, Julie
District
Math Challenge Coach
McLain, Antoinette
District
Math Challenge Coach
Harris, Rick
Estrella Mountain
Boys Baseball Coach
Hegedus, Kent
Estrella Mountain
Girls Softball Coach
Sheesley, Joni
Estrella Mountain
6th Grade Co-Ed Volleyball Coach
Athletic Director: Baseball, Softball, & 6th
Alvarez, Laura
Estrella Mountain
Grade Volleyball
Herrera, Jose
Freedom
Boys Baseball Coach
Freedom
McDaniel, Aubrie
Girls Softball Coach
Freedom
Roer, Shonda
6th Grade Co-Ed Volleyball Coach
Athletic Director: Baseball, Softball, & 6th
Nelson, Jessica
Freedom
Grade Volleyball
Marshall, Blake
Liberty
Boys Baseball Coach
Esposito, Jennifer
Liberty
Girls Softball Coach
Brophy, Kerry
Liberty
6th Grade Co-Ed Volleyball Coach
Athletic Director: Baseball, Softball, & 6th
Zumbro, Loretta
Liberty
Grade Volleyball
Budzban, Dan
Rainbow Valley
Boys Baseball Coach
Rainbow Valley
Canfield, Deborah
Girls Softball Coach
Rainbow Valley
Pomeroy, Laniray
6th Grade Co-Ed Volleyball Coach
Athletic Director: Baseball, Softball, & 6th
Morin, Anitra
Rainbow Valley
Grade Volleyball
Zorger, Craig
Westar
Boys Baseball Coach
Westar
McCubbins, Amy
Girls Softball Coach
Westar
Colleran, Joanna
6th Grade Co-Ed Volleyball Coach
Athletic Director: Baseball, Softball, & 6th
Paduano, Anthony
Westar
Grade Volleyball
Brandon, Erin
Freedom
Summer School Teacher Coordinator
Ptak, Stephanie
Liberty
Summer School Teacher Coordinator
Bamonte, Deborah
Rainbow Valley
Summer School Teacher Coordinator
Mendoza, Christine
Freedom
Student Council Advisor
Personnel Action Items
COMPENSATION
$145
$250
$250
$250
$1,200
$1,200
$500
FUND
Tax Credit
M&O - Ed Svs
M&O - Ed Svs
M&O - Ed Svs
M&O
M&O
M&O
BUDGETED
Yes
Yes
Yes
Yes
Yes
Yes
Yes
$625
M&O
Yes
$1,200
$1,200
$500
M&O
M&O
M&O
Yes
Yes
Yes
$625
M&O
Yes
$1,500
$1,200
$500
M&O
M&O
M&O
Yes
Yes
Yes
$925
M&O
Yes
$1,200
$1,200
$500
M&O
M&O
M&O
Yes
Yes
Yes
$625
M&O
Yes
$1,200
$1,200
$500
M&O
M&O
M&O
Yes
Yes
Yes
$625
M&O
Yes
$1000
$1000
$1000
$351.38
Title I
Title I
Title I
Tax Credit
Yes
Yes
Yes
Yes
Page 4 of 5
PERSONNEL ACTION ITEMS
McLain, Antoinette
Budzban, Stephanie
Harris, Rick
Berrelez, Cindy
Johnson, Amy
Ruiz, Stacy
Vassily, Jennifer
Herrera, Amanda
Rodriguez, Luz
Smithmier, Amanda
Gonzalez, Melissa
Personnel Action Items
Rainbow Valley
Rainbow Valley
Estrella Mountain
Estrella Mountain
Estrella Mountain
Estrella Mountain
Estrella Mountain
Estrella Mountain
Las Brisas
Las Brisas
April 13, 2015
National Junior Honor Society Co-Advisor
National Junior Honor Society Co-Advisor
Fitness Club
Science Club – Unit 3
Science Club – Unit 3
Science Club – Unit 3
Science Club – Unit 3
Science Club – Unit 3
Leadership Stipend
Leadership Stipend
Transportation
Bus Driver Trainee
$600
$600
$400
$145
$145
$145
$145
$145
$1,200
$1,200
$9.19 per hour not to
exceed 4 hours per day
M&O
M&O
Tax Credit
Tax Credit
Tax Credit
Tax Credit
Tax Credit
Tax Credit
M&O
M&O
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
M&O
Yes
Page 5 of 5
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Approval of FY2015-2016 General Statement of Assurance
Action/Consent
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
A General Statement of Assurance must be filed annually with the Superintendent of Public Instruction in order to
participate in any Arizona Department of Education (ADE) administered programs. The General Statement of Assurance
guarantees accountability to the United States and the State of Arizona by the recipients of Federal and State assistance
grants. It is required to receive Federal and State funding for projects/grants administered by ADE. Attached is the
FY2015-2016 General Statement of Assurance for your review.
BOARD ACTION REQUESTED
Approval of FY2015-2016 General Statement of Assurance as presented.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
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IV.7.
1
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1
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Consideration to Approve School Lunch Program Meal Price Increase for
FY2015-2016
Action/Discussion
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
Pursuant to sections 205 and 206 of the Healthy, Hunger-Free Kids Act (Public Law 111-296), School Food Authorities
(SFAs) participating in the National School Lunch Program (NSLP) are required to ensure enough funds are provided to
the nonprofit school food service account for meals served to students not eligible for free or reduced price meals. The
rationale behind the provision was that in some cases the average prices charged for paid lunches would be less than the
cost of producing those lunches; thereby, subsidizing the cost to produce paid lunches with monies derived from Federal
reimbursement for free and reduced lunches.
The provision became effective in July 2011 and outlined guidelines by which SFAs should comply. SFAs have three
options.
 SFAs can raise the paid lunch price to the equivalent of the difference between the Free Reimbursement Rate and
the Paid Reimbursement Rate (for FY2015-2016 the amount is $2.70), which qualifies as a discretionary increase
under section 205;
 SFAs may use a Paid Lunch Equity calculation to determine the price increase necessary to meet the required
price adjustment. If utilizing the calculation method, the maximum annual increase required per the calculation is
$ .10, but may be larger at the SFA’s discretion;
 Or finally, SFAs can offset the required increase utilizing other non-federal sources.
For the 2015-2016 school year, the District has reviewed the paid lunch amounts. The determination was that the reduced
lunch charge ($ .25) and the adult lunch charge ($3.00) remains compliant while the current amount charged per full paid
lunch continues to be significantly lower than the paid lunch equivalent amount. The established 2015-2016 paid lunch
equivalent is $2.70. The District currently charges $2.05 per paid lunch. In order to be compliant, based on the guidelines
as outlined above, the District has the following three options.
Option 1:
The District can use the Paid Lunch Equity calculation to determine the price increase necessary to meet the required price
adjustment. Utilizing this methodology, the required increase would be $ .10. This would increase the cost for the paid
meals from $2.05 to $2.15. This increase would require families to pay up to an additional $18.00 per child for the school
year.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the School Lunch Program Meal Price Increase for FY2015-2016 as presented.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.1.
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2
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
Option 2:
The District can increase the price for paid meals from $2.05 to an amount from $2.15 up to $2.70. If the District
increases the full amount, it would be an increase of $ .65 per paid lunch. This would require families to pay up to an
additional $117.00 per child for the school year. The advantage of this option would be that the prices could be increased
in such a way that increases may not required every year to be compliant. The disadvantage of this option would be that
families would be paying for increases that were not necessarily required to keep the District compliant and not required
per the current financial status to keep the program operating at a self sufficient level.
Option 3:
The District can continue to charge $2.05 per paid lunch and offset the required increase amount through other nonfederal sources provided to the nonprofit school food service program. This would be difficult to sustain under current
Non-federal budget constraints. Additionally, the overall goal of the food program is to be self sufficient and not require
any additional sources to subsidize its operations. Currently, the food program is self sufficient and maintaining the
maximum operating revenue allowable by Federal guidelines.
At this time, in order for the food service operations to remain compliant and create the least impact to families, we are
recommending that the Board approve the School Lunch Program Meal Price Increase utilizing the Paid Lunch Equity
Calculation (Option 1) thereby increasing the paid lunch prices from $2.05 to $2.15.
Additionally, based on the fact that the Healthy, Hunger-Free Kids Act only applies to paid lunch prices we will continue
with the same pricing for all other meals. Those prices are listed below.



“Paid” breakfast
Reduced breakfast
Adult breakfast
-
$1.00 per meal
$ .25 per meal
$1.50 per meal
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the School Lunch Program Meal Price Increase for FY2015-2016 as presented.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.1.
2
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2
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Consideration to Approve the FY2016 Compensation Plan for All Employees
Action/Discussion
POLICY REFERENCE GCB and GDB
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
The Arizona State budget was recently adopted. The adopted budget is consistent with budget scenario A with the
exception that the State has allocated an additional $200,000 to our district in the form of an inflationary adjustment. As
such, the administration proposes Board consideration of pay increases for all employee groups for the 2015-2016
school year. We ask that support staff be given a step increase as listed in the Support Staff Wage Schedule.
Additionally, we ask that support staff members who have reached the maximum on their respective wage level continue
to receive a $0.25 per hour longevity incentive award for the 2015-2016 school year (not a permanent pay increase).
We also ask that returning teachers and exempt support staff be given a 1% pay increase. Lastly, we asked that eligible
administrators move a step on the Administrator Salary Schedule as applicable.
As per Board policy, the Board would have final say on the salaries and benefits of all employees.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the 2015-2016 Compensation Plan as requested.
SUBMITTED BY:
ACTION BY BOARD:
Mr. Ceja
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
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V.2.
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1
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Consideration to Approve Employee Fringe Benefits for FY 2016
Action/Discussion
POLICY REFERENCE GCB & GDB
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
Consistent with budget scenario A, the recommendation below accounts for increased costs to health benefits while
maintaining a neutral budget impact. In order to mitigate increase costs of almost 10% to medical, dental, and vision
benefits, the administration recommends changes to the plans offered to employees. The district currently offers Liberty
employees Arizona School Boards Association Insurance Trust’s (ASBAIT) Classic Silver medical plan at no cost to the
employee. Employees are also offered the option to buy up to the CoPay Gold plan and the option to buy down to the
Value Silver plan. We propose employees be offered the Value Silver plan at no cost to them. We also propose
employees continue to have the buy up option to the CoPay Gold plan. However, we propose that the new buy down
option be the high deductible HDHP $1300 plan. Employees who buy down to the HDHP $1300 plan would also receive
$345 district contribution towards their health savings account (HSA) for the fiscal year. The amount would be prorated
for employees who work less than the school year accordingly.
It is also proposed that the offerings for vision and dental insurance for next year remain the same.
No changes are being considered to all other optional and district provided benefits. The eligibility requirements for
employees would remain the same for all benefits.
The budget impacts associated with the increases described above are within the budget amounts previously discussed for
FY2016. Therefore, I recommend that the Board approve the employee health benefits plan as presented.
Per Board policy, the Board has final say on the salaries and benefits of all employees.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the Employee Fringe Benefits for FY 2015-2016 as presented.
SUBMITTED BY:
ACTION BY BOARD:
Mr. Ceja
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.3.
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1
MEDICAL SCHEDULE OF BENEFITS – VALUE SILVER 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
LIFETIME MAXIMUM BENEFIT
Unlimited
CALENDAR YEAR MAXIMUM BENEFIT
CALENDAR YEAR DEDUCTIBLE
Single
Family
CALENDAR YEAR OUT-OF-POCKET MAXIMUM
(includes medical Deductible, medical Coinsurance,
medical Copays and PrecertificationPenalties –
combined with Prescription Drug Card)
Single
Family
Unlimited
$750
$750 per person
N/A
N/A
$6,000
$12,000
N/A
N/A
MEDICAL BENEFITS
Allergy Serum and Injections
75% after Deductible
Not Covered
75% after Deductible
$200 Copay per trip, then
75% after Deductible
75% after Deductible
Paid at the Participating
Provider level of benefits
Paid at the Participating
Provider level of benefits
Not Covered
Anesthesiologist
75% after Deductible
Not Covered
Anti-Embolism Garments (e.g. Jobst)
75% after Deductible
Not Covered
3 pairs
N/A
Cardiac Rehab (Outpatient)
75% after Deductible
Not Covered
Chemotherapy (Outpatient)
75% after Deductible
Not Covered
100% after $40 Copay per
visit; Deductible waived
Not Covered
20 Visits
N/A
Any Single Service Costing Less Than $500
75% after Deductible
Not Covered
Any Single Service Costing $500 or More
75% after Deductible
Not Covered
75%; Deductible waived
Not Covered
75% after Deductible
Not Covered
75% after Deductible
Not Covered
Facility Charges
75% after Deductible
Professional Fees and Ancillary Charges
75% after Deductible
Paid at the Participating
Provider level of benefits
Paid at the Participating
Provider level of benefits
Ambulance Services
Ground
Air Ambulance
Ambulatory Surgical Center
Calendar Year Maximum Benefit
Chiropractic Care/Spinal Manipulation
Calendar Year Maximum Benefit
Diagnostic Testing, X-Ray and Lab Services
(Outpatient)
Freestanding Laboratory
Oncotype Diagnostic Testing
Durable Medical Equipment (DME)
Emergency Services
Emergency Medical Condition
2015-2016
1
MEDICAL SCHEDULE OF BENEFITS – VALUE SILVER 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
Facility Charges
75% after Deductible
Not Covered
Professional Fees and Ancillary Charges
75% after Deductible
Not Covered
$50 Copay per orthotic, then
75%; Deductible waived
Not Covered
Non-Emergency Medical Condition
Foot Orthotics
Maximum Benefit
Age 19 and over - 1 every
12 months;
Under age 19 - 1 every 6
months
N/A
75% after Deductible
Not Covered
Hearing Aids (including any office visit and any
related services, includes cochlear Implants )
Maximum Benefit
1 aid per ear per 36-month
period
N/A
Hemodialysis (Outpatient)
75% after Deductible
Not Covered
Home Health Care
75% after Deductible
Not Covered
60 visits*
N/A
Calendar Year Maximum Benefit
*Home health care supplies are not subject to the Calendar Year Maximum.
Hospice Care
Inpatient
$250 Copay per admission,
then 75%; Deductible
waived
Not Covered
75% after Deductible
Not Covered
$250 Copay per admission,
then 75%; Deductible
waived
Not Covered
Semi-Private Room rate*
Not Covered
75% after Deductible
Not Covered
Outpatient
Hospital Expenses or Long-Term Acute Care
Facility/Hospital (facility charges)
Inpatient
Room and Board Allowance
Outpatient
*Charges for a private room, that exceeds the cost of a semi-private room, are eligible only if prescribed by a
Physician and the private room is Medically Necessary.
Infusion Therapy in Facility or Physician’s Office
75% after Deductible
Maternity (Professional Fees)*
Preventive Prenatal and Breastfeeding Support
100%; Deductible waived
(other than lactation consultations)
Breast Pumps
100%; Deductible waived
Lactation Consultations
100%; Deductible waived
All Other Prenatal, Delivery and Postnatal Care
75% after Deductible
* See Preventive Services under Eligible Medical Expenses for limitations.
2015-2016
2
Not Covered
Not Covered
100%; Deductible waived
100%; Deductible waived
Not Covered
MEDICAL SCHEDULE OF BENEFITS – VALUE SILVER 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
75% after Deductible
Not Covered
$250 Copay per admission,
then 75%; Deductible
waived
Not Covered
Medical Supplies
Mental Disorders and Substance Use Disorders
Inpatient
Facility Charge
75% after Deductible
Professional Fees
Outpatient Facility
75% after Deductible
Not Covered
Not Covered
Office Visits
Primary Care Physician
100% after $40 Copay;
Not Covered
Deductible waived
Specialist
100% after $50 Copay;
Not Covered
Deductible waived
NOTE: Emergency care (ambulance and Emergency Services/Room) will be paid the same as the benefits for
ambulance services and Emergency Services/Room listed above in the Medical Schedule of Benefits, however, the
Participating Provider level of benefits will always apply regardless of the provider utilized.
Morbid Obesity (Surgical Treatment Only)
Facility (Inpatient and outpatient)
$250 Copay, then 75%;
Deductible waived
Not Covered
75% after Deductible
1 Surgical Procedure
50% after Deductible
75% after Deductible
60 Visits
75% after Deductible
Not Covered
N/A
Not Covered
Not Covered
N/A
Not Covered
60 Visits
N/A
75% after Deductible
75% after Deductible
Not Covered
Not Covered
100% after $40 Copay*;
Deductible waived
100% after $50 Copay*;
Deductible waived
Not Covered
Professional Services
Lifetime Maximum Benefit
Nutritional Food Supplements
Occupational Therapy (Outpatient)
Maximum Benefit Payable per Calendar Year
Physical Therapy (Outpatient)
Maximum Benefit Payable per Calendar Year
Physician’s Services
Inpatient/Outpatient Services
Primary Care Physician
Specialist
Office Visits
Primary Care Physician
Specialist
Physician Office Surgery
Primary Care Physician
Under $1,000 - 100% after
$40 Copay*; Deductible
waived; $1,000 or more –
75% after Deductible
Specialist
Under $1,000 - 100% after
$50 Copay*; Deductible
waived; $1,000 or more –
75% after Deductible
*Copay applies per visit regardless of what services are rendered.
2015-2016
3
Not Covered
Not Covered
Not Covered
MEDICAL SCHEDULE OF BENEFITS – VALUE SILVER 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
Preventive Services
(includes the office visit and any other eligible
item or service billed and received at the same
time as any preventive service)
100%; Deductible waived
Not Covered
Routine Care
(includes any routine care item or service not
otherwise covered under the preventive
services provision above)
100% up to $300 per
Calendar Year, then 10%;
Deductible waived
Not Covered
Flu Shots/Pneumonia & Shingles Vaccinations
100%; Deductible waived
100%; Deductible waived
Routine Hearing Exam
100% after $40 Copay per
exam; Deductible waived
Not Covered
1 exam
N/A
Prosthetics (other than bras)
75% after Deductible
Not Covered
Prosthetic Bras
75% after Deductible
Not Covered
2 bras
N/A
Psychological and Neuropsychological Testing
50% after Deductible
Not Covered
Radiation Therapy (Outpatient)
75% after Deductible
Not Covered
$250 Copay per admission,
then 75%; Deductible
waived
Not Covered
60 days
N/A
$250 Copay per admission,
then 75%; Deductible
waived
Not Covered
60 days
N/A
75% after Deductible
Not Covered
60 Visits
N/A
$250 Copay per admission,
then 75%; Deductible
waived
Not Covered
75% after Deductible
Not Covered
Facility
75% after Deductible
Not Covered
Professional Services
75% after Deductible
Not Covered
Preventive Services and Routine Care
Calendar Year Maximum Benefit
Calendar Year Maximum Benefit
Rehabilitation Facility
Calendar Year Maximum Benefit
Skilled Nursing Facility
Maximum Benefit per 12 Month Period
Speech Therapy (Outpatient)
Maximum Benefit Payable per Calendar Year
Surgery (Inpatient)
Facility
Professional Services
Surgery (Outpatient)
(does not include surgery in the Physician’s office)
2015-2016
4
MEDICAL SCHEDULE OF BENEFITS – VALUE SILVER 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
Temporomandibular Joint Dysfunction (TMJ)
Lifetime Maximum Benefit:
Surgical Procedure
Appliances
Office Services
Transplants (Facility)
Urgent Care Facility
$50 Copay per occurrence,
then 75%; Deductible
waived
1 Surgical Procedure
1 appliance
$1,000
$250 Copay per admission,
then 75%; Deductible
waived
N/A
Not Covered
$50 Copay per visit, then
75%; Deductible waived
Not Covered
75% after Deductible
Not Covered
1 wig
N/A
75% after Deductible
Not Covered
Wig (see Eligible Medical Expenses)
Maximum Benefit per 24 Month Period
All Other Eligible Medical Expenses
2015-2016
(Subject to Usual and
Customary Charges)
Not Covered
5
Insurance Trust
PRESCRIPTION
DRUG
SCHEDULE
OF SILVER
BENEFITS
–
MEDICAL
SCHEDULE OF
BENEFITS
– VALUE
2015-2016
VALUE SILVER 2015-2016
BENEFIT DESCRIPTION
BENEFIT
NOTE: There is no coverage under the Plan for Prescription Drugs obtained from a Non-Participating pharmacy.
CALENDAR YEAR OUT-OF-POCKET MAXIMUM
(includes Deductible and Copays – combined with major
medical)
Single
Family
$6,000
$12,000
Retail Pharmacy: 30-day supply
Generic Drug
Preferred Drug
Non-Preferred Drug
Specialty Drug
Preventive Drug
Diabetic Medications
Generic
Brand Name
(Covered Persons must enroll in the Catamaran
Diabetic Sense Program to receive the Copay for
their diabetic supplies)
Mail Order: 90-day supply
Generic Drug
Preferred Drug
Non-Preferred Drug
Preventive Drug
Diabetic Medications
Generic
Brand Name
(Covered Persons must enroll in the Catamaran
Diabetic Sense Program to receive the Copay for
their diabetic supplies)
$15 Copay
20% Copay ($25 minimum, $80 maximum)
30% Copay ($40 minimum, $110 maximum)
20% Copay ($100 minimum, $150 maximum)
$0 Copay (100% paid)
$5 Copay
$10 Copay
$30 Copay
20% Copay ($50 minimum, $175 maximum)
30% Copay ($80 minimum, $225 maximum)
$0 Copay (100% paid)
$10 Copay
$30 Copay
Mandatory Generic Program
The Plan requires that pharmacies dispense Generic Drugs when available. Should a Covered Person choose a
Brand Name Drug rather than the Generic equivalent, the Covered Person will be responsible for the cost difference
between the Generic and Brand Name Drug in addition to the Brand Name Drug Copay, even if a DAW (Dispense As
Written) is written by the prescribing Physician. The Covered Person's share of the Prescription Drug cost does not
apply toward the Plan's Out-of-Pocket Maximum.
2015-2016
6
Insurance Trust
MEDICAL SCHEDULE OF BENEFITS – COPAY GOLD 2015-2016
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
LIFETIME MAXIMUM BENEFIT
Unlimited
CALENDAR YEAR MAXIMUM BENEFIT
CALENDAR YEAR DEDUCTIBLE
Single
Family
CALENDAR YEAR OUT-OF-POCKET MAXIMUM
(includes medical Deductible, medical Coinsurance,
medical Copays and Precertification Penalties –
combined with Prescription Drug Card)
Single
Family
Unlimited
N/A
N/A
$900
$2,700
$6,350
$12,700
N/A
N/A
MEDICAL BENEFITS
Allergy Serum & Injections
Injections (If no office visit charge)
100% after $5 Copay per
visit
50% after Deductible
Serum
100% after $40 Copay per
visit
50% after Deductible
100% after $50 Copay
per trip
100% after $200 Copay
per trip
100% after $75 Copay per
occurrence
100% after $50 Copay
per trip
100% after $200 Copay
per trip
50% after Deductible
Anesthesiologist
100% after $60 Copay per
occurrence
50% after Deductible
Anti-Embolism Garments (e.g. Jobst)
100% after $50 Copay per
pair
$50 Copay per pair, then
50% after Deductible
Ambulance Services
Ground
Air Ambulance
Ambulatory Surgical Center
Calendar Year Maximum Benefit
3 pairs
Cardiac Rehab (Outpatient)
100% after $30 Copay per
visit
50% after Deductible
Chemotherapy (Outpatient)
100% after $50 Copay* per
visit
50% after Deductible
*Copay applies to all related services and supplies related to a patient receiving chemotherapy even if
chemotherapy is not administered at the time the services are rendered.
Chiropractic Care/Spinal Manipulation
100% after $30 Copay per
visit
Calendar Year Maximum Benefit
2015-2016
20 Visits
1
50% after Deductible
Insurance Trust
MEDICAL SCHEDULE OF BENEFITS – COPAY GOLD 2015-2016
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
Any Single Service Costing Less Than $500
100% after $30 Copay
50% after Deductible
Any Single Service Costing $500 or More
100% after $50 Copay
50% after Deductible
Freestanding Laboratory
100% after $30 Copay
50% after Deductible
Oncotype Diagnostic Testing
100% after $50 Copay
50% after Deductible
100% after $30 Copay
(rental); 100% after $200
Copay (purchase)
50% after Deductible
Facility Charges
100% after $150 Copay*
Paid at Participating
Provider level of benefits,
unless otherwise required
by law
Professional Fees and Ancillary Charges
100% after $40 Copay*
Paid at Participating
Provider level of benefits,
unless otherwise required
by law
Facility Charges
100% after $150 Copay*
50% after Deductible
Professional Fees and Ancillary Charges
100% after $40 Copay*
50% after Deductible
Diagnostic Testing, X-Ray and Lab Services
(Outpatient)
Durable Medical Equipment (DME)
Emergency Services
Emergency Medical Condition
Non-Emergency Medical Condition
*NOTE: The Copay will be waived if the person is admitted directly as an Inpatient to the same Hospital utilized for
Emergency Services.
Foot Orthotics
100% after $50 Copay per
orthotic
Maximum Benefit
$50 Copay per orthotic, then
50% after Deductible
Age 19 and over - 1 every 12 months;
Under age 19 - 1 every 6 months
Hearing Aids (including any office visit and any
related services, includes cochlear Implants )
100% after $50 Copay
Maximum Benefit
$50 Copay, then 50% after
Deductible
1 aid per ear per 36-month period
Hemodialysis (Outpatient)
100% after $50 Copay per
occurrence
50% after Deductible
Home Health Care
100% after $30 Copay per
visit
50% after Deductible
Calendar Year Maximum Benefit
60 visits*
*Home health aid supplies are not subject to the Calendar Year Maximum.
Hospice Care
Inpatient
100% after $250 Copay per
admission
$300 Copay per admission,
then 50% after Deductible
Outpatient
100% after $30 Copay per
visit
50% after Deductible
2015-2016
2
Insurance Trust
MEDICAL SCHEDULE OF BENEFITS – COPAY GOLD 2015-2016
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
100% after $250 Copay per
admission
$300 Copay per admission,
then 50% after Deductible
Semi-Private Room rate*
Semi-Private Room rate*
100% after $75 Copay per
occurrence
50% after Deductible
Hospital Expenses or Long-Term Acute Care
Facility/Hospital (facility charges)
Inpatient
Room and Board Allowance
Outpatient
*Charges for a private room, that exceeds the cost of a semi-private room, are eligible only if prescribed by a
Physician and the private room is Medically Necessary.
Infusion Therapy in Facility or Physician’s Office
100% after $40 Copay per
occurrence
50% after Deductible
Preventive Prenatal and Breastfeeding Support
(other than lactation consultations)
100%
50% after Deductible
Breast Pumps
100%
100%; Deductible waived
Lactation Consultations
100%
100%; Deductible waived
Maternity (Professional Fees)*
100% after $300 Copay per
pregnancy
* See Preventive Services under Eligible Medical Expenses for limitations.
50% after Deductible
Medical Supplies
Mental Disorders and Substance Use Disorders
Inpatient
Facility Charge
100% after $30 Copay
50% after Deductible
100% after $250 Copay per
admission
$300 Copay per admission,
then 50% after Deductible
100% after $30 Copay
100% after $40 Copay
50% after Deductible
50% after Deductible
100% after $75 Copay per
occurrence
50% after Deductible
All Other Prenatal, Delivery and Postnatal Care
Professional Fees
Primary Care Physician
Specialist
Outpatient Facility
Office Visits
Primary Care Physician
100% after $30 Copay
50% after Deductible
Specialist
100% after $40 Copay
50% after Deductible
NOTE: Emergency care (ambulance and Emergency Services/Room) will be paid the same as the benefits for
ambulance services and Emergency Services/Room listed above in the Medical Schedule of Benefits, however, the
Participating Provider level of benefits will always apply regardless of the provider utilized.
Morbid Obesity (Surgical Treatment Only)
Facility (Inpatient and outpatient)
100% after $250 Copay
50% after Deductible
Professional Services
100% after $75 Copay
50% after Deductible
Lifetime Maximum Benefit
1 Surgical Procedure
Nutritional Food Supplements
50%
50% after Deductible
Occupational Therapy (Outpatient)
100% after $30 Copay per
50% after Deductible
visit
Maximum Benefit Payable per Calendar Year
60 Visits
2015-2016
3
Insurance Trust
MEDICAL SCHEDULE OF BENEFITS – COPAY GOLD 2015-2016
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
Physical Therapy (Outpatient)
(Subject to Usual and
Customary Charges)
50% after Deductible
100% after $30 Copay per
visit
Maximum Benefit Payable per Calendar Year
60 Visits
Physician’s Services
Inpatient/Outpatient Services
Primary Care Physician
Specialist
100% after $30 Copay*
100% after $40 Copay*
50% after Deductible
50% after Deductible
100% after $30 Copay*
100% after $40 Copay*
50% after Deductible
50% after Deductible
Under $1,000 - 100% after
$30 Copay*; $1,000 or more
- 100% after $50 Copay*
Under $1,000 - 100% after
$40 Copay*; $1,000 or more
- 100% after $50 Copay*
50% after Deductible
Office Visits
Primary Care Physician
Specialist
Physician Office Surgery
Primary Care Physician
Specialist
50% after Deductible
*Copay applies per visit regardless of what services are rendered.
Preventive Services and Routine Care
Preventive Services
(includes the office visit and any other eligible
item or service billed and received at the same
time as any preventive service)
100%
Not Covered
Routine Care
(includes any routine care item or service not
otherwise covered under the preventive
services provision above)
100% up to $300 per
Calendar Year, then 10%
Not Covered
Flu Shots/Pneumonia & Shingles Vaccinations
100%
100%; Deductible waived
100% after $30 Copay per
exam
50% after Deductible
Routine Hearing Exam
Calendar Year Maximum Benefit
1 exam
Prosthetics (other than bras)
100% after $200 Copay per
item
100% after $200 Copay per
item; Deductible waived
Prosthetic Bras
100% after $50 Copay per
bra
100% after $50 Copay per
bra; Deductible waived
Calendar Year Maximum Benefit
2 bras
Psychological and Neuropsychological Testing
50%
50% after Deductible
Radiation Therapy (Outpatient)
100% after $50 Copay per
visit
50% after Deductible
2015-2016
4
Insurance Trust
MEDICAL SCHEDULE OF BENEFITS – COPAY GOLD 2015-2016
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
Rehabilitation Facility
100% after $250 Copay per
admission
Calendar Year Maximum Benefit
Skilled Nursing Facility
60 days
100% after $250 Copay per
admission
Maximum Benefit per 12 Month Period
Speech Therapy (Outpatient)
(Subject to Usual and
Customary Charges)
$300 Copay per admission,
then 50% after Deductible
$300 Copay per admission,
then 50% after Deductible
60 days
100% after $30 Copay per
visit
Maximum Benefit Payable per Calendar Year
50% after Deductible
60 Visits
Surgery (Inpatient)
Facility
100% after $250 Copay per
admission
50% after Deductible
100% after $75 Copay*
50% after Deductible
Facility
100% after $75 Copay*
50% after Deductible
Professional Services
100% after $75 Copay*
50% after Deductible
100% after $50 Copay per
occurrence
$50 Copay per occurrence,
then 50% after Deductible
Professional Services
*Copay applies per surgical session.
Surgery (Outpatient)
(does not include surgery in the Physician’s office)
*Copay applies per surgical session.
Temporomandibular Joint Dysfunction (TMJ)
Lifetime Maximum Benefit:
Surgical Procedure
Appliances
Office Services
Transplants (Facility)
1 Surgical Procedure
1 appliance
$1,000
100% after $250 Copay per
Not Covered
admission
Urgent Care Facility
100% after $50 Copay per
visit
$50 Copay per visit, then
50% after Deductible
Wig (see Eligible Medical Expenses)
100% after $50 Copay per
wig
100% after $50 Copay per
wig; Deductible waived
Maximum Benefit per 24 Month Period
1 wig
All Other Eligible Medical Expenses
100% after $50 Copay*
*Copay applies per eligible item, service or occurrence.
2015-2016
5
$50 Copay*, then 50% after
Deductible
Insurance Trust
MEDICAL SCHEDULE
OF BENEFITS
– COPAY
GOLD
2015-2016
PRESCRIPTION
SCHEDULE
OF BENEFITS
– COPAY
GOLD
2015-2016
BENEFIT DESCRIPTION
BENEFIT
NOTE: There is no coverage under the Plan for Prescription Drugs obtained from a Non-Participating pharmacy.
CALENDAR YEAR OUT-OF-POCKET MAXIMUM
(includes Deductible and Copays – combined with major
medical)
Single
Family
$6,350
$12,700
Retail Pharmacy: 30-day supply
Generic Drug
Preferred Drug
Non-Preferred Drug
Specialty Drug
Preventive Drug
Diabetic Medications
Generic
Brand Name
(Covered Persons must enroll in the Catamaran
Diabetic Sense Program to receive the Copay for
their diabetic supplies)
Mail Order: 90-day supply
Generic Drug
Preferred Drug
Non-Preferred Drug
Preventive Drug
Diabetic Medications
Generic
Brand Name
(Covered Persons must enroll in the Catamaran
Diabetic Sense Program to receive the Copay for
their diabetic supplies)
$15 Copay
20% Copay ($25 minimum, $80 maximum)
30% Copay ($40 minimum, $110 maximum)
20% Copay ($100 minimum, $150 maximum)
$0 Copay (100% paid)
$5 Copay
$10 Copay
$30 Copay
20% Copay ($50 minimum, $175 maximum)
30% Copay ($80 minimum, $225 maximum)
$0 Copay (100% paid)
$10 Copay
$30 Copay
Mandatory Generic Program
The Plan requires that pharmacies dispense Generic Drugs when available. Should a Covered Person choose a
Brand Name Drug rather than the Generic equivalent, the Covered Person will be responsible for the cost difference
between the Generic and Brand Name Drug in addition to the Brand Name Drug Copay, even if a DAW (Dispense As
Written) is written by the prescribing Physician. The Covered Person's share of the Prescription Drug cost does not
apply toward the Plan's Out-of-Pocket Maximum.
2015-2016
6
MEDICAL SCHEDULE OF BENEFITS – HDHP $1300 PLAN 2015-2016
Insurance Trust
PARTICIPATING
PROVIDERS
NON-PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
LIFETIME MAXIMUM BENEFIT
Unlimited
CALENDAR YEAR MAXIMUM BENEFIT
Unlimited
CALENDAR YEAR DEDUCTIBLE
(combined with Prescription Drug Card Deductible)
Single
$1,300
$2,500
Family
$2,600*
$5,000*
*Note: If you have Family coverage, the Family Deductible must be satisfied before the Plan will pay any benefits.
CALENDAR YEAR OUT-OF-POCKET MAXIMUM
(includes medical Deductible, medical Coinsurance,
medical Copays and Precertification Penalties –
combined with Prescription Drug Card)
Single
Family
$6,000
$12,000
$18,000
$28,000
Allergy Serum & Injections
80% after Deductible
50% after Deductible
Ambulance Services
Ground
80% after Deductible
$200 Copay per trip, then
80% after Deductible
Paid at Participating
Provider level of benefits
Paid at Participating
Provider level of benefits
80% after Deductible
50% after Deductible
MEDICAL BENEFITS
Air Ambulance
Ambulatory Surgical Center
Anesthesiologist
Anti-Embolism Garments (e.g. Jobst)
Calendar Year Maximum Benefit
80% after Deductible
50% after Deductible
$50 Copay per pair, then
50% after Deductible
80% after Deductible
3 pairs
Cardiac Rehab (Outpatient)
80% after Deductible
50% after Deductible
Chemotherapy (Outpatient)
80% after Deductible
50% after Deductible
Chiropractic Care/Spinal Manipulation
Calendar Year Maximum Benefit
80% after Deductible
50% after Deductible
Diagnostic Testing, X-Ray and Lab Services
(Outpatient)
Oncotype Diagnostic Testing
80% after Deductible
50% after Deductible
80% after Deductible
50% after Deductible
Durable Medical Equipment (DME)
80% after Deductible
50% after Deductible
2015-2016
20 Visits
1
MEDICAL SCHEDULE OF BENEFITS – HDHP $1300 PLAN 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
Emergency Services
Emergency Medical Condition
Facility Charges
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
80% after Deductible
Paid at Participating
Provider level of benefits,
unless otherwise required
by law
Paid at Participating
Provider level of benefits,
unless otherwise required
by law
Professional Fees and Ancillary Charges
80% after Deductible
Non-Emergency Medical Condition
Facility Charges
Professional Fees and Ancillary Charges
80% after Deductible
80% after Deductible
Foot Orthotics
Maximum Benefit
50% after Deductible
50% after Deductible
80% after Deductible
50% after Deductible
Age 19 and over - 1 every 12 months;
Under age 19 - 1 every 6 months
80% after Deductible
50% after Deductible
Hearing Aids (including any office visit and any
related services, includes cochlear Implants )
Maximum Benefit
1 aid per ear per 36-month period
Hemodialysis (Outpatient)
80% after Deductible
50% after Deductible
Home Health Care
Calendar Year Maximum Benefit
80% after Deductible
50% after Deductible
Hospice Care
Inpatient
Outpatient
Hospital Expenses or Long-Term Acute Care
Facility/Hospital (facility charges)
Inpatient
60 visits
$250 Copay per admission,
then 80% after Deductible
80% after Deductible
$250 Copay per admission,
then 80% after Deductible
50% after Deductible
50% after Deductible
50% after Deductible
Room and Board Allowance
Semi-Private Room rate*
Semi-Private Room rate*
Outpatient
80% after Deductible
50% after Deductible
*Charges for a private room, that exceeds the cost of a semi-private room, are eligible only if prescribed by a
Physician and the private room is Medically Necessary.
Infusion Therapy in Facility or Physician’s Office
2015-2016
80% after Deductible
2
50% after Deductible
MEDICAL SCHEDULE OF BENEFITS – HDHP $1300 PLAN 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
Maternity (Professional Fees)*
Preventive Prenatal and Breastfeeding Support
(other than lactation consultations)
100%; Deductible waived
Breast Pumps
100%; Deductible waived
Lactation Consultations
100%; Deductible waived
All Other Prenatal, Delivery and Postnatal Care
80% after Deductible
* See Preventive Services under Eligible Medical Expenses for limitations.
Medical Supplies
Mental Disorders and Substance Use Disorders
50% after Deductible
100%; Deductible waived
100%; Deductible waived
50% after Deductible
80% after Deductible
50% after Deductible
$250 Copay* per admission,
then 80% after Deductible
80% after Deductible
80% after Deductible
50% after Deductible
Inpatient
Facility Charge
Professional Fees
Outpatient Facility
50% after Deductible
50% after Deductible
Office Visits
80% after Deductible
50% after Deductible
NOTE: Emergency care (ambulance and Emergency Services/Room) will be paid the same as the benefits for
ambulance services and Emergency Services/Room listed above in the Medical Schedule of Benefits, however, the
Participating Provider level of benefits will always apply regardless of the provider utilized.
Morbid Obesity (Surgical Treatment Only)
Facility
Professional Services
Lifetime Maximum Benefit
$250 Copay, then 80% after
50% after Deductible
Deductible
80% after Deductible
50% after Deductible
1 Surgical Procedure
Nutritional Food Supplements
50% after Deductible
50% after Deductible
Occupational Therapy (Outpatient)
Maximum Benefit Payable per Calendar Year
80% after Deductible
50% after Deductible
60 Visits
Physical Therapy (Outpatient)
Maximum Benefit Payable per Calendar Year
80% after Deductible
50% after Deductible
60 Visits
Physician’s Services
Inpatient/Outpatient Services
Office Visits
Physician Office Surgery
2015-2016
80% after Deductible
80% after Deductible
80% after Deductible
3
50% after Deductible
50% after Deductible
50% after Deductible
MEDICAL SCHEDULE OF BENEFITS – HDHP $1300 PLAN 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
Preventive Services and Routine Care
Preventive Services
(includes the office visit and any other eligible
item or service billed and received at the same
time as any preventive service)
Routine Care
(includes any routine care item or service not
otherwise covered under the preventive
services provision above)
Flu Shots/Pneumonia & Shingles Vaccinations
PARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
100%; Deductible waived
Not Covered
100% up to $300 per
Calendar Year, then 10%
(Deductible waived)
Not Covered
100%; Deductible waived
100%; Deductible waived
80% after Deductible
50% after Deductible
Routine Hearing Exam
Calendar Year Maximum Benefit
Prosthetics (other than bras)
80% after Deductible
50% after Deductible
Prosthetic Bras
80% after Deductible
80% after Deductible
1 exam
Calendar Year Maximum Benefit
2 bras
Psychological and Neuropsychological Testing
Radiation Therapy (Outpatient)
Rehabilitation Facility
Calendar Year Maximum Benefit
Skilled Nursing Facility
50% after Deductible
80% after Deductible
50% after Deductible
$250 Copay per admission,
50% after Deductible
then 80% after Deductible
60 days
$250 Copay per admission,
then 80% after Deductible
Maximum Benefit per 12 Month Period
Professional Services
80% after Deductible
50% after Deductible
60 Visits
$250 Copay per admission,
then 80% after Deductible
80% after Deductible
50% after Deductible
80% after Deductible
80% after Deductible
50% after Deductible
50% after Deductible
Surgery (Outpatient)
Facility
Professional Services
2015-2016
50% after Deductible
60 days
Speech Therapy (Outpatient)
Maximum Benefit Payable per Calendar Year
Surgery (Inpatient)
Facility
50% after Deductible
4
50% after Deductible
MEDICAL SCHEDULE OF BENEFITS – HDHP $1300 PLAN 2015-2016
Insurance Trust
NON-PARTICIPATING
PROVIDERS
PARTICIPATING
PROVIDERS
Temporomandibular Joint Dysfunction (TMJ)
Lifetime Maximum Benefit:
Surgical Procedure
Appliances
Office Services
Transplants(Facility)
Urgent Care Facility
Wig (see Eligible Medical Expenses)
Maximum Benefit
All Other Eligible Medical Expenses
2015-2016
$50 Copay per occurrence,
then 80% after Deductible
(Subject to Usual and
Customary Charges)
50% after Deductible
1 Surgical Procedure
1 appliance
$1,000
$250 Copay per admission,
Not Covered
then 80% after Deductible
$50 Copay per visit, then
50% after Deductible
80% after Deductible
$50 Copay per wig, then
$50 Copay per wig, then
80% after Deductible
80% after Deductible
1 every 24 months
$50 Copay per occurrence,
50% after Deductible
then 80% after Deductible
5
Insurance Trust
SCHEDULE
BENEFITS
–
MEDICALPRESCRIPTION
SCHEDULE OFDRUG
BENEFITS
– HDHPOF
$1300
PLAN 2015-2016
HDHP $1300 PLAN 2015-2016
BENEFIT DESCRIPTION
BENEFIT
NOTE: There is no coverage under the Plan for Prescription Drugs obtained from a Non-Participating pharmacy.
CALENDAR YEAR DEDUCTIBLE
(combined with major medical Deductible)
Single
$1,300
Family
$2,600*
*Note: If you have Family coverage, the Family Deductible must be satisfied before the Plan will pay any benefits.
CALENDAR YEAR OUT-OF-POCKET MAXIMUM
(includes Deductible and Copays – combined with major
medical)
Single
$6,000
Family
$12,000
Retail Pharmacy: 30-day supply
Generic Drug
Preferred Drug
Non-Preferred Drug
Preventive Drug
80% after Deductible
80% after Deductible
80% after Deductible
100% (Deductible waived)
Mail Order: 90-day supply
Generic Drug
Preferred Drug
Non-Preferred Drug
Preventive Drug
80% after Deductible
80% after Deductible
80% after Deductible
100% (Deductible waived)
Mandatory Generic Program
The Plan requires that pharmacies dispense Generic Drugs when available. Should a Covered Person choose a
Brand Name Drug rather than the Generic equivalent, the Covered Person will be responsible for the cost difference
between the Generic and Brand Name Drug, even if a DAW (Dispense As Written) is written by the prescribing
Physician. The Covered Person's share of the Prescription Drug cost does not apply toward the Plan's Out-of-Pocket
Maximum.
2015-2016
6
DENTAL SCHEDULE OF BENEFITS 2015-2016
Insurance Trust
BENEFIT
PARTICIPATING
PROVIDERS
NONPARTICIPATING
PROVIDERS
(Subject to Usual and
Customary Charges)
CALENDAR YEAR DEDUCTIBLE (Combined
Deductible for Participating and NonParticipating Providers)
Single
Family
$50
$150
CLASS A, B, C AND D EXPENSES
COMBINED CALENDAR YEAR MAXIMUM
BENEFIT
$1,500 per Covered Person
CLASS D ORTHODONTIC LIFETIME
MAXIMUM BENEFIT
(Coverage is provided only to age 19)
$1,500 per Covered Person
DENTAL BENEFITS
100%; Deductible
Class A-Preventive Services
100%; Deductible waived
waived
Class B-Basic Services
80% after Deductible
80% after Deductible
Class C-Major Services
50% after Deductible
50% after Deductible
Class D-Orthodontic Services
50% after Deductible
50% after Deductible
(Coverage is provided only to age 19)
Late Enrollment Restriction
If you and your eligible Dependent(s) fail to enroll for Employee or Dependent coverage during your
original eligibility period or due to a Special Enrollment Event or Status Change Event, or later
terminate coverage and subsequently re-enroll, coverage will be limited as follows:
(1)
During the first 12 months, coverage will be limited to Class A-Preventive Services only (other
than restorative and endodontic services – certain Class B – Basic Services).
(2)
Coverage for certain Class B – Basic Services (restorative and endodontic services) is
available after you have been covered under the Plan for six (6) months. The six (6) month
waiting period may be waived if you provide a Certificate of Creditable Coverage from another
dental plan.
NOTE: The dental benefits provided under this Plan are limited-scope benefits and are
offered separately from any medical coverage offered under the Plan. You have a separate
right to enroll in the dental benefits under the Plan. If you choose to enroll in such dental
benefit, you will be charged an employee contribution amount that is separate from what you
are charged for any other benefit offered under the Plan. The amount of any employee
contribution will be communicated to you by your Participating School prior to the annual
open enrollment period.
Insurance Trust
VISION SCHEDULE OF BENEFITS 2015-2016
BENEFIT DESCRIPTION
BENEFIT
Eye Exams, One Exam per Calendar Year
Basic or complete
Contact lens fitting with eye exam (standard, disposable or enhanced
(toric, bifocal, gas permeable))
100% up to:
$60
Lenses, One Pair per Calendar Year
Single vision
Bifocal
Trifocal
Lenticular
Progressive
Contact lenses
One pair of lenses or one pair of contact lenses one (1) pair every
Calendar Year. Disposable contacts will be payable up to the
maximum benefit for contacts, but will not be subject to the “one pair
of lenses” maximum.
100% up to:
$45
$60
$120
$120
$120
$120
Frames, One Pair per 24 Month Period
$60
100% up to $70
NOTE: The vision benefits provided under this Plan are limited-scope benefits and are offered
separately from any medical coverage offered under the Plan. You have a separate right to
enroll in the vision benefits under the Plan. If you choose to enroll in such vision benefit, you
will be charged an employee contribution amount that is separate from what you are charged
for any other benefit offered under the Plan. The amount of any Employee contribution will
be communicated to you by your Participating School prior to the annual open enrollment
period.
ASBAIT
HSA Administration
An HSA is the tax-free way to save for qualified health care expenses.








HSA account administration by
Fully integrated with health plan
Employer must offer an ASBAIT high deductible health plan
Employee or Employer can contribute to the health savings account
Triple tax free
Funds are owned by the member
Funds rollover year to year
Customer Service available 24/7 - 365 days a year
WHO IS ELIGIBLE TO OPEN AND CONTRIBUTE TO AN HSA?
A. The requirements to be eligible to contribute to an HSA are:
Be enrolled in HSA-qualified health plan.
Have no other health coverage (see IRS Publication 969).
Not be enrolled in Medicare.
Not be claimed as a dependent on someone else’s tax return.
WHAT IS A QUALIFIED HEALTHCARE EXPENSE?
A. Qualified expenses are outlined in IRS Publication 502. For a complete list, visit
www.healthequity.com/QME.
CAN I USE MY HSA TO PAY FOR MY SPOUSE’S OR CHILDREN’S HEALTH CARE EXPENSES?
A. Yes. Your HSA can be used to pay for qualified health care expenses of your spouse and any family
member who qualifies as a tax dependent. Remember, if your spouse and/or dependents are not covered
by your health plan, their expenses will not apply to your deductible.
CAN I SPEND MY HSA DOLLARS ANY TIME?
A. Yes. You can withdraw your HSA funds at any time, tax-free, and without penalty when you are paying
for qualified health care expenses. If you withdraw funds for non-qualified expenses, you will pay income
tax plus a 20% penalty.
The following chart highlights the differences between HRAs and HSAs:
HRA's
HSA's
Contributions
Funded by the employer on a taxfree basis
Funded by employers and employees
on a tax-free basis
Contribution amounts are set by IRS
and limited annually
Plan design
Employees not required to be in
qualified HDHP to contribute
To contribute to an HSA, an employee
must be in a qualified HDHP
Eligible expenses
Set by IRS and includes all
§213(d) expenses and insurance
premiums
Employer may limit the use of
these funds to a certain list of
expenses, within the guidelines of
healthcare reform
Set by the IRS and includes all
§213(d)expenses
Tax advantages
Employer: tax-free contributions
Employees: tax-free withdrawals
Employer and employees: tax-free
contributions
Employees: tax-free withdrawals
Roll over and
portability
Employer determines portability
and whether balances roll over
annually
Balances are portable and stay with the
employee upon transfer, termination or
retirement. Balances roll over annually
CDHP participants appreciate the convenience
of the Health Equity debit card. When
participants use their debit cards to pay for
eligible products or services, the amounts are
automatically deducted from their HSA
balances.
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Consideration to Approve Work Calendars for all Employee Groups for FY
2016
Action/Consent
POLICY REFERENCE GCL
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
For the last seven years, the Board has approved and the administration has implemented work calendars for all employee
groups. The work calendar includes all scheduled work days. In your packet, I have provided you with a copy of the
proposed work calendars for all employee groups for next school year. The teacher work calendar reflects two less school
days which will be utilized for full-day professional development days. Consistent with this reduction in school days, the
10 month support staff work calendar is reduced to include 2 non-work/non-paid days. The 12 month work calendar
reflects a reduction in four work days as part of budget reductions. Lastly, the psychologist work calendar has minimal
changes to accommodate the school calendar. I recommend the Board approve the work calendars for FY 2015-2016 as
presented.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the work calendars for all employee groups for FY 2016 as presented.
SUBMITTED BY:
ACTION BY BOARD:
Mr. Ceja
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.4.
1
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1
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
10 Month Certified Staff Work Calendar
2015-2016
This Calendar is for Certified Teachers, Counselors, and Speech Therapists
Returning Teachers: July 30 - May 20 (184 Days)
New Teachers: July 23 - May 20 (189 days)
July
S
5
M
6
August
2 work days
T W T F S
1 2 3 4
7
8
9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31
S
M
2
9
16
23
30
3
S
S
S
March
#
S
M
No Work/Unpaid Day
21 work days
T W T F
1 2 3 4
6 7
8
S
5
9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30
S
S
May
15 work days
M T W T F
S
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
S
20 work days
M T W T F S
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29
June
S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
Teacher In-Service Day
July 23-24 & 27-29
July 30-31 & August 1
August 4
September 4
September 7
October 12-16
November 11
November 25-27
December 21-January 1
January 18
February 15
March 7-11
March 25
May 20
S
2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31
April
S
17 work days
M T W T F S
1 2 3
February
19 work days
M T W T F
1
21 work days
M T W T F
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
10 11 12
17 18 19
24 25 26
31
M
October
January
T W T F S
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31
17 work days
M T W T F S
1 2 3 4 5
6 7 8 9
13 14 15 16
20 21 22 23
27 28 29 30
4 5 6 7 8
S
December
14 work days
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
S
S
1
10 11 12 13 14 15
17 18 19 20 21 22
24 25 26 27 28 29
31
November
17 work days
M T W T F
21 work days
T W T F
September
S
0 work days
M T W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
New Teacher Induction
New Teacher Induction
All Teacher In-Service
First Day of School
Teacher In-Service
Labor Day
Fall Break
Veteran's Day
Thanksgiving Recess
Winter Break
Martin Luther King Jr. Day
President's Day
Spring Break
Spring Holiday
Last Day of School
*Specific dates for two (2) full-day Teacher In-Service Days to be determined
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
10 Month Support Staff Work Calendar
2015-2016
180 Workdays (July 31 - May 20) + 5 Paid Holidays = 185 Total Days
185 Workdays (July 24 - May 20) + 5 Paid Holidays = 190 Total Days
190 Workdays (July 17 - May 20) + 5 Paid Holidays = 195 Total Days
S
5
M
6
July
August
September
1 work day
21 work days
20 work days/1 paid holiday
T W T F S
1 2 3 4
7
8
9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31
S
M
T W T
F
S
1
2
9
16
23
30
3
4 5 6 7 8
10 11 12 13 14 15
17 18 19 20 21 22
24 25 26 27 28 29
31
S
M
6 7
T W T
1 2 3
8
October
F
4
S
5
9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30
17 work days
S
M
T W T F S
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
November
December
January
February
17 work days/2 paid holidays
14 work days
19 work days/1 paid holiday
20 work days/1 paid holiday
S
S
S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
T W T F S
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31
March
S
M
T W T
F
S
17 work days
M T W T F S
1 2 3 4 5
6 7 8 9
13 14 15 16
20 21 22 23
27 28 29 30
10 11 12
17 18 19
24 25 26
31
S
S
M
M
T W T
F
1
S
2
M T W T F S
1 2 3 4 5 6
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29
April
May
June
21 work days
M T W T F
15 work days
M T W T F
3 4 5 6 7
10 11 12 13 14
17 18 19 20 21
24 25 26 27 28
S
1 2
8 9
15 16
22 23
29 30
August 4
September 4
September 7
October 12-16
November 11
November 25-27
December 21-January 1
January 18
February 15
March 7-11
March 25
May 20
S
S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
S
0 work days
M T W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
First Day of School
Teacher In-Service
Labor Day
Fall Break
Veteran's Day
Thanksgiving Recess
Winter Break
Martin Luther King Jr. Day
President's Day
Spring Break
Spring Holiday
Last Day of School
*Specific dates for two (2) non-work, unpaid days to be determined
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
12 Month Support Staff Administrator Work Calendar
2015-2016
244 Work Days (July 1 - June 30) + 13 Holidays = 257 Total Days
July
August
September
October
22 work days/ 1 paid holiday
21 work days
21 work days/1 paid holiday
22 work days
S
M
T W T
5 6 7
12 13 14
19 20 21
26 27 28
F
S
1 2 3 4
8 9 10 11
15 16 17 18
22 23 24 25
29 30 31
S
2
9
16
23
30
M
3
10
17
24
31
T W T
F
4 5 6 7
11 12 13 14
18 19 20 21
25 26 27 28
S
1
8
15
22
29
S
M
6 7
T W T
1 2 3
8
F
4
S
5
9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30
S
M
T W T F S
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
November
December
January
February
17 work days/4 paid holidays
20 work days/3 paid holidays
19 work days/2 paid holiday
20 work days/1 paid holiday
S
S
S
S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
M
T W T
F
S
M
T W T F S
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31
March
April
22 work days
S
M
T W T F S
1 2 3 4 5
6 7 8 9
13 14 15 16
20 21 22 23
27 28 29 30
10 11 12
17 18 19
24 25 26
31
21 work days
S
M
T
W
T
M
T W T
F
1
S
2
M T W T F S
1 2 3 4 5 6
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29
May
June
21 work days/1 paid holiday
F
S
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
Paid Holiday
July 4
August 4
September 7
November 11
November 25-27
December 24-25
December 31- January 1
January 18
February 15
March 25
May 20
May 30
June 27-30
S
M
T
W
T
F
S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
No Work/Unpaid
Independence Day
First Day of School
Labor Day
Veteran's Day
Thanksgiving Recess
Winter Break
New Year's Holiday
Martin Luther King Jr. Day
President's Day
Spring Holiday
Last Day of School
Memorial Day
Summer Holiday
18 work days
S
M
T
W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
School Psychologist Work Calendar
2015-2016
192 Workdays (July 24 - May 27) + 5 Paid Holidays = 197 Total Days
S
5
M
6
July
August
September
October
6 work days
21 work days
20 work days/1 paid holiday
17 work days
T W T F S
1 2 3 4
7
8
9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31
S
2
9
16
23
30
M
3
10
17
24
31
T W T
F
4 5 6 7
11 12 13 14
18 19 20 21
25 26 27 28
S
1
8
15
22
29
S
M
6 7
T W T
1 2 3
8
F
4
S
5
9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30
S
M
T W T F S
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
November
December
January
February
17
16 work days/2 paid holidays
14 work days
19 work days/1 paid holiday
20 work days/1 paid holiday
S
S
S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
T W T F S
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31
March
April
S
M
M
T W T
F
S
17 work days
T W T F S
1 2 3 4 5
6 7 8 9
13 14 15 16
20 21 22 23
27 28 29 30
10 11 12
17 18 19
24 25 26
31
S
S
M
M
21 work days
T W T F
3 4 5 6 7
10 11 12 13 14
17 18 19 20 21
24 25 26 27 28
S
1 2
8 9
15 16
22 23
29 30
Paid Holiday
August 4
September 4
September 7
October 12-16
November 11
November 25-27
December 21-January 1
January 18
February 15
March 7-11
March 25
May 20
M
T W T
F
1
S
2
M T W T F S
1 2 3 4 5 6
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29
May
June
S
M
20 work days
T W T F
S
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
No Work/Unpaid
First Day of School
Teacher In-Service
Labor Day
Fall Break
Veteran's Day
Thanksgiving Recess
Winter Break
Martin Luther King Jr. Day
President's Day
Spring Break
Spring Holiday
Last Day of School
S
M
0 work days
T W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Consideration to Approve the non-renewal of employment work agreements
for fiscal year 2015-2016 due to budgetary reasons of the support staff listed herein and
authorize Superintendent, Dr. Rogers, to issue notice of non-renewal.
Action/Discussion
POLICY REFERENCE GDQA
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
WHO: Support Staff (Please see attachment)
WHAT: Non-renew employment work agreements for fiscal year 2015-2016 due to budgetary reasons of the support staff
listed herein and authorize Superintendent, Dr. Rogers, to issue notice of non-renewal.
WHEN: Not return for Fiscal Year 2015-2016
WHERE: Liberty District
WHY: Budgetary Reasons
HOW: The Board, or its designee, may provide notice to a support staff member of the Board’s intention not to offer a
work agreement for the ensuing year.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the non-renewal of support staff work agreements for fiscal year 2015-2016 due to
budgetary reasons to the support staff listed herein and authorize Superintendent, Dr. Rogers, to issue notice of non-renewal.
SUBMITTED BY:
ACTION BY BOARD:
Mr. Ceja
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.5.
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NextPage LivePublish
Page 1 of 1
G-9150
GDQA
SUPPORT STAFF
REDUCTION IN FORCE
The number and type of support staff positions required to implement the District's educational
program will be determined annually by the Board after recommendation from the Superintendent. In
the event the Board decides to release support staff members, the following guidelines will be in
effect:
 The Superintendent shall submit to the Board recommendations for the termination of specific
staff members. The criteria used in formulating these recommendations shall include, but shall
not be limited to:

Qualifications of staff members to accomplish the District's program.

Past contributions to the District.
Teacher tenure and seniority shall not be considerations in retention determinations.
Personnel to be released shall be notified as soon as practical.
Adopted:
March 8, 2010
http://policy.ctspublish.com/asba/public/lpext.dll/liberty/ceb/16ab?fn=document-frame.htm...
4/9/2015
Name
Riley Gannon
Jennifer Gonzales
Valerie Takacs
Rita Merrill
Emily Davis
Cameo Kirby
Michelle Nelson
Gracia Rodriguez
Location
Estrella Mountain
Estrella Mountain
Rainbow Valley
Rainbow Valley
Westar
Westar
Freedom
Freedom
Position
Paraprofessional I
Paraprofessional I
School Specialist
Library Aid
Paraprofessional II
School Specialist
Paraprofessional I
Paraprofessional I
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Consideration to Approve Support Staff Work Agreements for FY 2016
Action/Discussion
POLICY REFERENCE GDB
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
It is my honor to recommend to the Board the approval of support staff work agreements for the 2015-2016 school year.
The wages listed for support staff reflect a step increase consistent with the proposed compensation plan. The support
staff members referenced in your Board documents are in good standing with the District. In order to secure support staff
for next school year, I recommend the Board approve the issuance of work agreements for the staff listed herein.
Per Board policy, the Superintendent will provide to the Board recommendations on the salaries and benefits of support
staff employees in conjunction with the development of the District's annual budget. The Board will determine salaries
and benefits of support staff employees annually, differentiated on the basis of duties and responsibilities.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the Support Staff work agreements for FY 2016 as presented.
SUBMITTED BY:
ACTION BY BOARD:
Mr. Ceja
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.6.
1
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1
2015-2016 Support Staff Work Agreements
Name
Runyan, Barbara
Molitor, Christine
Marshel, Lisa
Gallegos, Reyna M
Reyes, Anthony
Kolberg, Karen
Luciow, Breann
Villanueva, Inez
Cano, Alma
May, Jo
Fuentes, Elvira
Mullen, Corina
Jesionowski, Lisa
Abramovich, Pamela
Mendoza, Rina
Harris, Amy
Acuna, Ruby
Wolverton, Debra J
Soto, Veneyda
Valdez, Aimee
Malagon, Adriana
Buckley, Mary
Flynn-Giles, Joanne
Vargas, Sarah
Ahumada, Marco
Esqueda, Yolanda
Garcia, Yoselin
Calleros, Maria
Lafleur, Barbara
Slusher, Terri Lynn
Birmingham, Bernice
Ayala, Maria
DeLaCruz, Gladys
Department
Business Services
Business Services
Business Services
Business Services
Business Services
Education Services
Education Services
Education Services
Education Services
Education Services
Education Services
Estrella Mountain Elementary
Estrella Mountain Elementary
Estrella Mountain Elementary
Estrella Mountain Elementary
Estrella Mountain Elementary
Extended Day
Extended Day
Extended Day
Extended Day
Extended Day
Extended Day
Extended Day
Extended Day
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Description
Accounts Payable Specialist
Business Department Specialist
Payroll Specialist
Procurement/Grants Specialist
Warehouse Specialist/Courier
Administrative Assistant - Educational Services
Educational Services Specialist
Educational Services Technician
Learning Support Services Admin Assist
Learning Support Services Clerk
Migrant Clerk
Custodian
Health Aide
Paraprofessional I
School Secretary
Principal Secretary
LEAP Primary Site Leader
LEAP Primary Site Leader
LEAP Site Assistant
LEAP Site Assistant
LEAP Site Assistant
LEAP Site Assistant
LEAP Site Leader
LEAP Site Leader
Food Service Intentory Clerk
Food Service Manager
Food Service Manager
Food Service Manager
Food Service Manager
Food Service Manager
Food Service Specialist
Food Service Worker
Food Service Worker
Hours
8.00
2.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
4.00
8.00
8.00
7.00
8.00
8.00
8.00
8.00
5.00
5.00
5.00
4.50
5.50
7.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
4.00
7.00
FY16
$15.39
$17.12
$15.55
$18.44
$13.82
$15.29
$12.76
$12.76
$14.08
$11.98
$11.19
$9.46
$11.45
$11.92
$13.03
$15.55
$15.65
$16.70
$8.40
$8.40
$8.67
$9.72
$12.50
$12.76
$10.93
$15.13
$13.55
$15.65
$14.08
$18.51
$12.24
$8.40
$8.67
Calendar Days
12 Month
257
12 Month
257
12 month
257
12 Month
257
12 Month
257
12 Month
257
12 Month
257
10 Month
195
12 Month
257
10 Month
190
10 Month
185
10 Month
190
10 Month
195
10 Month
185
10 Month
195
12 Month
257
12 month
257
12 Month
257
10 Month
185
10 Month
185
10 Month
185
10 Month
185
12 Month
257
12 Month
257
10 Month
190
10 Month
185
10 Month
185
10 Month
185
10 Month
185
10 Month
185
12 Month
257
10 Month
185
10 Month
185
2015-2016 Support Staff Work Agreements
Navarro, Roxana
Velez, Norma
Knappenberger, LaKendra
Keel, Beth
Gutierrez, Leticia
Blake, Monita
Franco, Maria E.
Boline-Hope, Stephanie
Ferguson, Pamela
Herrera, Alicia
Reynolds, Julia
Soto, Isabel
Martinez, Rosa
Robbins, Teresa
Bautista, Sofia
Rivera, Lorena
Yee, Kris
Scott, Lillian
Villa, Joe
Faulkinbury, Nicole
Wharry, Minnie
Svetz, Amy
O'Rielly, Stacey
Brunsch, Jill
Khalifeh, Najla'a
Robarge, Susan
Tolman, Heather-Noel
Massingill, Cynthia Maureen
Yates, Kristal
Ybarra, Patricia
Correa, Karina
Akin, Devy Lee
Daley, Jacy
Karafa, Mindy
Lloyd, Robert
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Food Service
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Freedom Elementary
Human Resources
Human Resources
Human Resources
Las Brisas
Liberty Elementary
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Food Service Worker
Custodian
LPN
Paraprofessional I
Paraprofessional I
Paraprofessional I
Paraprofessional I
Paraprofessional I
Paraprofessional I
Paraprofessional II
Paraprofessional II
Principal Secretary
School Secretary
District Office Receptionist
Human Resources Technician
Support Services Specialist
Principal Secretary
Custodian
5.00 $8.67
4.00 $8.67
5.00 $9.14
4.00 $9.14
5.00 $10.19
7.00 $10.40
5.00 $10.61
5.00 $8.67
4.00 $9.35
7.00 $10.40
4.00 $8.67
5.00 $8.93
8.00 $9.35
7.00 $9.14
8.00 $9.77
7.00 $9.77
3.50 $8.67
4.50 $9.14
8.00 $10.14
8.00 $21.63
7.00 $9.40
7.00 $9.82
7.00 $10.03
7.00 $10.24
7.00 $10.45
7.00 $10.45
7.00 $10.14
7.00 $13.75
8.00 $15.02
8.00 $17.47
8.00 $11.45
8.00 $14.60
6.00 $15.13
8.00 $15.29
8.00 $10.35
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
12 Month
10 Month
12 Month
12 Month
12 Month
12 Month
10 Month
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
190
195
185
185
185
185
185
185
185
185
257
185
257
257
257
257
190
2015-2016 Support Staff Work Agreements
Gonzalez, Dionne
Hill, Deborah
Cowhey, Kendra Ann
Hale, Whitney
MacLeod, Dawn
Busby, Donna
Foster, Rebecca
Dodge, Raquel Marie
Dudley, Rose
Moreno, Marie Soliz
Oliver, Janett
Shea, Lindsay
Kimbrell, Wendi
Shipman, Donnie
Solache, Othoniel
Brazil, David
Gates, Kevin
Young, Scott
Mosher, Troy
Morrell, Jerry Randolph
Duarte, Raul S.
Williams, Ebony
Sainz, Martha
Isaac, Thomas
Hernandez, Lourdes
Smiley, Carrie
Soto, Raquel
Ireland, Stephanie
Romhanyi, Andrew E
Giarrusso, Kimberly
Nager, Karen
Lloyd, Maria
Roberts, Kathleen Joy
McCoy, Steven
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Liberty Elementary
Maintenance
Maintenance
Maintenance
Maintenance
Maintenance
Maintenance
Maintenance
Maintenance
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Rainbow Valley Elementary
Technology
LPN
Paraprofessional I
Paraprofessional I
Paraprofessional II
Paraprofessional II
Paraprofessional II
Paraprofessional II
Paraprofessional II
Paraprofessional II
Paraprofessional II
Paraprofessional II
Principal Secretary
School Secretary
District Custodian
District Custodian
District Maintenance
District Maintenance
Groundskeeper
Mechanic
Mechanic - Lead
Groundskeeper
Behavior Technician
Behavior Technician
Custodian
Health Aide
Paraprofessional I
Paraprofessional I
Paraprofessional I
Paraprofessional I
Paraprofessional II
Paraprofessional II
School Secretary
Secretary - Principal
Field Support Technician II
8.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
8.00
8.00
8.00
2.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
8.00
7.00
7.00
5.00
7.00
7.00
7.00
8.00
8.00
8.00
$21.53
$10.87
$12.13
$9.72
$10.14
$10.35
$10.35
$11.19
$13.08
$14.25
$13.29
$15.29
$13.03
$10.56
$9.46
$16.86
$19.23
$11.98
$17.91
$21.81
$12.50
$17.39
$17.91
$10.56
$13.03
$9.82
$9.82
$10.24
$10.45
$10.35
$12.24
$13.82
$17.12
$14.08
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
12 Month
10 Month
12 Month
10 Month
12 Month
12 Month
12 Month
12 Month
12 Month
12 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
12 Month
12 Month
195
185
185
185
185
185
185
185
185
185
185
257
185
69
185
257
257
257
257
257
257
185
185
190
195
185
185
185
185
185
185
195
257
257
2015-2016 Support Staff Work Agreements
DeMoise, Lawrence
Munoz, Eloise
Bever, Barbara
Gonzalez, Melissa
Gates, Robert
Douglass, Azuree
Douglass, Ciera
Gonzalez, Melissa
Amparano, Ramon
Scharer, Gene
Gates, Robert
Villa, Denee
Cooper, Deborah Ann
Ferguson, Rosemary
Curtis, Bonnie Lou
Long, Angela
Brannan, Jane
Cooper, Deborah Ann
Ferguson, Jack William
Koverman, Sunni
Ready, Charisse
Shipman. Donnie
Frank, Yvonne
Ferguson, Rosemary
Solache, Othoniel
Sparks, Jesse
Upton, Junia J.
Zipprich, MaryAnn E
Bryan, Wayne
Solace, Crynn
Sprague, James
Leuba, Doris Mae
Edwards, Michele Elaine
Frasier, Darrell F.
Technology
Technology
Technology
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Junior Network Administrator
SAIS Data Analyst
Student Information Specialist
Bus Aid
Bus Aid
Bus Aid
Bus Aid
Bus Aid
Bus Aid
Bus Aid
Bus Aid
Bus Aid - ACES
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
Bus Driver
8.00
8.00
8.00
1.25
1.50
6.00
6.00
6.00
6.50
3.00
6.00
6.00
1.25
1.50
1.50
6.00
7.25
6.00
6.25
6.00
6.00
5.50
6.75
5.50
6.00
6.00
6.00
6.00
6.25
6.25
6.00
5.50
6.00
6.50
$16.34
$16.70
$13.29
$9.46
$10.35
$9.46
$9.19
$9.46
$9.93
$10.14
$10.35
$16.44
$14.76
$15.55
$19.48
$14.13
$14.50
$14.76
$14.76
$14.76
$14.76
$14.76
$15.29
$15.55
$15.55
$15.55
$15.55
$15.55
$16.07
$16.07
$16.07
$16.34
$17.12
$17.65
12 Month
12 Month
12 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
257
257
257
146
146
185
185
185
185
185
185
185
146
146
146
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
185
2015-2016 Support Staff Work Agreements
Curtis, Bonnie Lou
Ulmer, Don
Bia, Michelle
Shipman. Donnie
Giffen, Kim
Warriner, Elizabeth
Rogers, Sandra
Tarango, Amanda
Willars, Eden L
Marty, Monica
Eastman, Melissa Lynn
Kamarata, Minnie
Heaster, Alicia
Transportation
Transportation
Transportation
Transportation
Transportation
Westar Elementary
Westar Elementary
Westar Elementary
Westar Elementary
Westar Elementary
Westar Elementary
Westar Elementary
Westar Elementary
Bus Driver
Car Driver
LPN-Bus Aid
Transportation Custodian
Transportation Dispatch/Driver
Behavior Technician
Health Aide
LEAP Site Assistant
Paraprofessional I
Paraprofessional I
Paraprofessional II
Principal Secretary
School Secretary
5.25
6.50
6.00
2.50
8.00
8.00
8.00
5.00
7.00
7.00
7.00
8.00
8.00
$19.48
$9.72
$21.68
$10.56
$16.34
$17.91
$12.50
$8.67
$11.71
$12.34
$12.45
$15.29
$13.29
10 Month
10 Month
10 Month
10 Month
12 Month
10 Month
10 Month
10 Month
10 Month
10 Month
10 Month
12 Month
10 Month
185
185
185
185
257
185
195
185
185
185
185
257
195
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Consideration to Approve Issuance of Administrator / Psychologist / Exempt
Staff Contracts for FY 16
Action/Discussion
POLICY REFERENCE GCB
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
It is my honor to recommend to the Board the approval of administrator / psychologist / exempt staff contracts for the
2015-2016 school year. In order to secure administrators for next school year, I recommend the Board approve the
issuance of contracts for the staff listed herein.
Per Board policy, the Superintendent will provide to the Board recommendations on the salaries and benefits of
employees. The Board at any time may establish, within budgetary constraints of the district, the salaries and benefits for
all employees necessary for the succeeding year.
BOARD ACTION REQUESTED
It is recommended the Governing Board approve the Issuance of Administrator / Psychologist / Exempt Staff Contracts for FY 16 as
presented.
SUBMITTED BY:
ACTION BY BOARD:
Mr. Ceja
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.7.
1
of
1
LIBERTY ELEMENTARY SCHOOL DISTRICT #25
Name
Kristena Vanica
Cynthia G. Robinson
David Michael Bogart
Sharon Marine
Jennifer L. Gray
Matthew Flagg
Jennifer L. Cooper
Kelley Ann Baysinger
Shane Darr
Juan M. Ceja
2015-2016 Administrator Contracts
Position
Assistant Superintendent of Educational Services
Principal
Principal
Principal
Principal
Principal
Director of Learning Support Services
Director of Finance
Director of Technology Services
Executive Director of Support Services
Position Type
CERTIFIED
CERTIFIED
CERTIFIED
CERTIFIED
CERTIFIED
CERTIFIED
CERTIFIED
CLASSIFIED
CLASSIFIED
CLASSIFIED
FY 16 Amount Days
$97,920
257
$84,915
257
$89,250
257
$84,915
257
$81,600
257
$76,500
257
$73,440
257
$81,855
257
$67,320
257
$93,840
257
Name
Craig J. Zinkiewicz
2015-2016 Psychologist Contract
Position
School Psychologist
Position Type
CERTIFIED
FY 16 Amount Days
$56,560
197
Name
Robert Reinhard
Lupita Goodman
Terri Ann Griffin
Michael Wayne Slusher
Karina Matsuura
2015-2016 Exempt Support Contracts
Position
Position Type
Network Administrator
CLASSIFIED
Administrative Assistant to the Superintendent
CLASSIFIED
Transportation Supervisor
CLASSIFIED
Maintenance Supervisor
CLASSIFIED
Human Resources Supervisor
CLASSIFIED
FY 16 Amount Days
$59,819
257
$46,074
257
$48,419
257
$48,419
257
$46,359
257
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
BOARD MEETING OF:
TITLE OF AGENDA ITEM:
ITEM CATEGORY:
April 13, 2015
Discussion/Review of Fiscal Year 2013-2014 Financial Audit Report
Information
POLICY REFERENCE
OR STATUTORY
CITATION:
FUNDING SOURCE:
COST:
EXECUTIVE SUMMARY:
Arizona Revised Statute requires school districts that have adopted expenditure budgets of $2 million or more for the
Maintenance and Operation (M&O) Fund to contract for an annual audit. As part of these audits, districts are also
required to have the audit firm complete a Uniform System of Financial Records (USFR) Compliance Questionnaire. The
USFR has been developed by the Office of the Auditor General and the Arizona Department of Education pursuant to
Arizona Revised Statutes (A.R.S.) 15-271. The USFR prescribes the minimum internal control policies and procedures to
be used by Arizona school districts for accounting, financial reporting, budgeting, attendance reporting, and various other
compliance requirements.
The annual audit was conducted by Heinfeld, Meech, & Co., an independent CPA and Business Consultant, as of, and for
the fiscal year ended June 30, 2014. In accordance with auditing standards generally accepted in the United States and the
standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of
the United States, Heinfeld, Meech, & Co. audited the financial statements of the governmental activities, each major
fund, and the aggregate remaining fund information of the District, and the related notes to the financial statements, which
collectively comprise the District’s basic financial statements, and issued their report thereon. The audit resulted in
reports on internal control over financial reporting, on compliance, and other matters based on an audit of financial
statements.
The summary of Auditor’s review over the financial statements and Federal Awards resulted in an Unmodified Opinion.
There were no material weaknesses or significant deficiencies identified in either the financial statements or the Federal
Awards. There are no audit findings disclosed that are required to be reported in accordance with the OMB Circular A133. Additionally, based on these results, the District continues to qualify as a low risk auditee.
The USFR Compliance Questionnaire resulted in 7 comments out of approximately 280 compliance questions. Although
the District takes every comment very seriously and addresses each one, the nature and small number of comments speak
to the level of commitment by the District to ensure that financial matters are well managed and compliant.
Included in the Board Packet is a copy of the Single Audit Reporting Package and Management Letter for the fiscal year
ending June 30, 2014. Also, included is the USFR Questionnaire pertaining to the same fiscal year.
BOARD ACTION REQUESTED
Information item only - no action required.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.8.
1
of
2
LIBERTY ELEMENTARY SCHOOL DISTRICT No. 25
GOVERNING BOARD ITEM
A copy of the Comprehensive Annual Financial Report is also available for review by the public and Governing Board
Member upon request. The report is available in hard copy or can be accessed on the District website at
www.liberty.k12.az.us.
BOARD ACTION REQUESTED
Information item only - no action required.
SUBMITTED BY:
ACTION BY BOARD:
Ms. Baysinger
Motion:_______
SUPERINTENDENT:
Second:______
Vote:______
Dr. Andrew Rogers
AGENDA ITEM:
Page
V.8.
2
of
2
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
SINGLE AUDIT REPORTING PACKAGE
FOR THE YEAR ENDED JUNE 30, 2014
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
SINGLE AUDIT REPORTING PACKAGE
FOR THE YEAR ENDED JUNE 30, 2014
CONTENTS
Page
Report on Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
1
Report on Compliance for Each Major Federal Program; Report on
Internal Control Over Compliance; and Report on Schedule of
Expenditures of Federal Awards Required by OMB Circular A-133
3
Schedule of Expenditures of Federal Awards
6
Notes to Schedule of Expenditures of Federal Awards
7
Schedule of Findings and Questioned Costs
8
Summary Schedule of Prior Audit Findings
10
3033 N. Central Ave., Suite 300
Phoenix, Arizona 85012
Tel (602) 277-9449
Fax (602) 277-9297
Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with
Government Auditing Standards
Independent Auditor’s Report
Governing Board
Liberty Elementary School District No. 25
We have audited, in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States, the financial
statements of the governmental activities, each major fund, and the aggregate remaining fund
information of Liberty Elementary School District No. 25, as of and for the year ended June 30,
2014, and the related notes to the financial statements, which collectively comprise Liberty
Elementary School District No. 25’s basic financial statements, and have issued our report
thereon dated December 19, 2014. Our report included an emphasis of matter paragraph as to
comparability because of the implementation of Governmental Accounting Standards Board
Statement No. 65.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered Liberty
Elementary School District No. 25’s internal control over financial reporting (internal control) to
determine the audit procedures that are appropriate in the circumstances for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of Liberty Elementary School District No. 25’s internal control.
Accordingly, we do not express an opinion on the effectiveness of Liberty Elementary School
District No. 25’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, misstatements on a timely basis. A material weakness is a
deficiency, or combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the entity’s financial statements will not be prevented,
or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
Page 1
TUCSON • PHOENIX • FLAGSTAFF
www.heinfeldmeech.com
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Liberty Elementary School District
No. 25’s financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements,
noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the entity’s internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the entity’s
internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.
HEINFELD, MEECH & CO., P.C.
CPAs and Business Consultants
December 19, 2014
Page 2
3033 N. Central Ave., Suite 300
Phoenix, Arizona 85012
Tel (602) 277-9449
Fax (602) 277-9297
Report on Compliance for Each Major Federal Program;
Report on Internal Control Over Compliance; and
Report on Schedule of Expenditures of Federal Awards
Required by OMB Circular A-133
Independent Auditor’s Report
Governing Board
Liberty Elementary School District No. 25
Report on Compliance for Each Major Federal Program
We have audited Liberty Elementary School District No. 25’s compliance with the types of
compliance requirements described in the OMB Circular A-133 Compliance Supplement that
could have a direct and material effect on each of Liberty Elementary School District No. 25’s
major federal programs for the year ended June 30, 2014. Liberty Elementary School District
No. 25’s major federal programs are identified in the summary of auditor’s results section of the
accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts,
and grants applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of Liberty Elementary School
District No. 25’s major federal programs based on our audit of the types of compliance
requirements referred to above. We conducted our audit of compliance in accordance with
auditing standards generally accepted in the United States of America; the standards applicable
to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States; and OMB Circular A-133, Audits of States, Local Governments,
and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan
and perform the audit to obtain reasonable assurance about whether noncompliance with the
types of compliance requirements referred to above that could have a direct and material effect
on a major federal program occurred. An audit includes examining, on a test basis, evidence
about Liberty Elementary School District No. 25’s compliance with those requirements and
performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each
major federal program. However, our audit does not provide a legal determination of Liberty
Elementary School District No. 25’s compliance.
Page 3
TUCSON • PHOENIX • FLAGSTAFF
www.heinfeldmeech.com
Opinion on Each Major Federal Program
In our opinion, Liberty Elementary School District No. 25 complied, in all material respects,
with the types of compliance requirements referred to above that could have a direct and material
effect on each of its major federal programs for the year ended June 30, 2014.
Report on Internal Control Over Compliance
Management of Liberty Elementary School District No. 25 is responsible for establishing and
maintaining effective internal control over compliance with the types of compliance
requirements referred to above. In planning and performing our audit of compliance, we
considered Liberty Elementary School District No. 25’s internal control over compliance with
the types of requirements that could have a direct and material effect on each major federal
program to determine the auditing procedures that are appropriate in the circumstances for the
purpose of expressing an opinion on compliance for each major federal program and to test and
report on internal control over compliance in accordance with OMB Circular A-133, but not for
the purpose of expressing an opinion on the effectiveness of internal control over compliance.
Accordingly, we do not express an opinion on the effectiveness of Liberty Elementary School
District No. 25’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing
their assigned functions, to prevent, or detect and correct, noncompliance with a type of
compliance requirement of a federal program on a timely basis. A material weakness in internal
control over compliance is a deficiency, or combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected, on
a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of compliance
requirement of a federal program that is less severe than a material weakness in internal control
over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal
control over compliance that might be material weaknesses or significant deficiencies. We did
not identify any deficiencies in internal control over compliance that we consider to be material
weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other
purpose.
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
We have audited the financial statements of the governmental activities, each major fund, and the
aggregate remaining fund information of Liberty Elementary School District No. 25 as of and for
the year ended June 30, 2014, and the related notes to the financial statements, which collectively
comprise Liberty Elementary School District No. 25’s basic financial statements. We issued our
report thereon dated December 19, 2014, which contained unmodified opinions on those
financial statements. Our audit was conducted for the purpose of forming opinions on the
financial statements that collectively comprise the basic financial statements.
Page 4
The accompanying schedule of expenditures of federal awards is presented for purposes of
additional analysis as required by OMB Circular A-133 and is not a required part of the basic
financial statements. Such information is the responsibility of management and was derived
from and relates directly to the underlying accounting and other records used to prepare the basic
financial statements. The information has been subjected to the auditing procedures applied in
the audit of the financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to
prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated
in all material respects in relation to the basic financial statements taken as a whole.
HEINFELD, MEECH & CO., P.C.
CPAs and Business Consultants
December 19, 2014
Page 5
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2014
Federal Grantor/Pass-Through
Grantor/Program Title
U.S. Department of Education
Passed through Arizona Department of Education:
Title I Grants to Local Educational Agencies
Migrant Education - State Grant Program
Special Education Cluster:
Special Education - Grants to States
Special Education - Preschool Grants
Total Special Education Cluster
English Language Acquisition State Grants
Improving Teacher Quality State Grants
CFDA
Number
Pass-Through
Grantor's
Number
84.010
84.011
S010A130003
S011A130003
84.027
84.173
H027A130007
H173A130003
84.365
84.367
S365A130003
S367A130049
Total
Expenditures
and Transfers
Expenditures
and Transfers
$
$
426,554
20,117
446,671
86,031
54,622
Total U.S. Department of Education
997,621
U.S. Department of Agriculture
Passed through Arizona Department of Education:
Child Nutrition Cluster:
Non-Cash Assistance (Commodities):
National School Lunch Program
Summer Food Service Program for Children
Non-Cash Assistance Subtotal
Cash Assistance:
School Breakfast Program
National School Lunch Program
Summer Food Service Program for Children
Cash Assistance Subtotal
Total Child Nutrition Cluster
10.555
10.559
7AZ300AZ3
8AZ300AZ3
96,156
4,669
100,825
10.553
10.555
10.559
7AZ300AZ3
7AZ300AZ3
8AZ300AZ3
129,420
751,987
42,131
923,538
1,024,363
U.S. Department of Health and Human Services
Passed through Public Consulting Group, Inc.:
Medical Assistance Program
93.778
N/A
12,698
Total U.S. Department of Health and Human Services
Total Expenditures of Federal Awards
Page 6
396,940
13,357
12,698
$
See accompanying notes to schedule.
2,034,682
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2014
NOTE 1 – BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the
federal grant activity of Liberty Elementary School District No. 25 under programs of the
federal government for the year ended June 30, 2014. The information in the Schedule is
presented in accordance with the requirements of the Office of Management and Budget
(OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.
Because the Schedule presents only a selected portion of the operations of the District, it is
not intended to and does not present the financial position, changes in net position or cash
flows of the District.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures reported on the Schedule are reported on the modified accrual basis of
accounting. Such expenditures are recognized following the cost principles contained in the
applicable OMB cost principles circular, wherein certain types of expenditures are not
allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule
represent adjustments or credits made in the normal course of business to amounts reported
as expenditures in prior years. Pass-through entity identifying numbers are presented where
available.
NOTE 3 – CATALOG OF FEDERAL DOMESTIC ASSISTANCE (CFDA) NUMBERS
The program titles and CFDA numbers were obtained from the federal or pass-through
grantor or the 2014 Catalog of Federal Domestic Assistance. When no CFDA number had
been assigned to a program, the two-digit federal agency identifier, a period, and the federal
contract number were used. When there was no federal contract number, the two-digit
federal agency identifier, a period, and the word “unknown” were used.
Page 7
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2014
SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor’s report issued:
Unmodified
Internal control over financial reporting:
 Material weakness(es) identified?
 Significant deficiency(ies) identified?
yes
yes
X
X
no
none reported
Noncompliance material to financial statements noted?
yes
X
no
yes
yes
X
X
no
none reported
X
no
Federal Awards
Internal control over major programs:
 Material weakness(es) identified?
 Significant deficiency(ies) identified?
Type of auditor’s report issued on compliance for major
programs:
Unmodified
Any audit findings disclosed that are required to be reported in
accordance with section 510(a) of OMB Circular A-133?
yes
Identification of major programs:
CFDA Numbers
84.027, 84.173
10.553, 10.555, 10.559
Name of Federal Program or Cluster
Special Education Cluster
Child Nutrition Cluster
Dollar threshold used to distinguish between Type A and Type
B programs:
$300,000
Auditee qualified as low-risk auditee?
X
Page 8
yes
no
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2014
FINDINGS RELATED TO FINANCIAL STATEMENTS REPORTED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
None reported.
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS
None reported.
Page 9
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
YEAR ENDED JUNE 30, 2014
Status of Federal Award Findings and Questioned Costs
Reference Number: 2013-1
Program: Special Education Cluster
CFDA Numbers: 84.027, 84.173
Status: Corrected.
Page 10
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
Uniform System of Financial Records
Compliance Questionnaire
For Fiscal Year Ended June 30, 2014
5/14
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
Uniform System of Financial Records
Compliance Questionnaire
For Fiscal Year Ended June 30, 20141
Table of Contents
INSTRUCTIONS ............................................................................................................................. 1 BUDGETING ................................................................................................................................... 3 ACCOUNTING RECORDS ............................................................................................................ 4 CASH AND REVENUES ................................................................................................................ 4 SUPPLIES INVENTORY ................................................................................................................ 6 PROPERTY CONTROL .................................................................................................................. 6 EXPENDITURES ............................................................................................................................ 7 CLASSROOM SITE FUND .......................................................................................................... 13 PAYROLL...................................................................................................................................... 14 TRAVEL ........................................................................................................................................ 15 FINANCIAL REPORTING ........................................................................................................... 15 INFORMATION TECHNOLOGY (IT) ........................................................................................ 16 COOPERATIVE AGREEMENTS AND REGIONAL SERVICES.............................................. 16 STUDENT ATTENDANCE REPORTING................................................................................... 17 TRANSPORTATION SUPPORT .................................................................................................. 21 RECORDS MANAGEMENT ........................................................................................................ 21 FOOD SERVICE FUND................................................................................................................ 21 AUXILIARY OPERATIONS AND EXTRACURRICULAR
ACTIVITIES FEES TAX CREDIT FUNDS ................................................................................. 21 STUDENT ACTIVITIES FUND ................................................................................................... 22 GENERAL LONG-TERM DEBT ................................................................................................. 23 GOVERNING BOARD/MANAGEMENT PROCEDURES ........................................................ 24 1
This questionnaire must be used for fiscal year (FY) 2014 audits and thereafter.
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USFR COMPLIANCE QUESTIONNAIRE
INSTRUCTIONS
Arizona Revised Statutes (A.R.S.) §15-271 requires the Office of the Auditor General to inform any school district failing
to establish and maintain the requirements prescribed by the Uniform System of Financial Records (USFR) that it has 90
days to correct the cited deficiencies. To assist the Office of the Auditor General in determining whether a district has
attained an acceptable degree of compliance with the requirements of the USFR, the audit firm must complete this USFR
Compliance Questionnaire. A copy of the completed questionnaire must be submitted with the audit reporting package to
the Office of the Auditor General and the Arizona Department of Education (ADE).
In addition, A.R.S. §§15-213(F) and 15-914(G) require districts to have a systematic review of their purchasing practices
and average daily membership (ADM), respectively, performed in conjunction with their audit. The purpose of the review
is to determine whether the District is in compliance with the applicable procurement and student attendance laws and
rules of the State of Arizona. Districts meet these requirements by having their audit firm complete Expenditures
questions 7 through 18 and Student Attendance Reporting questions 3 through 20.
The USFR Compliance Questionnaire must be completed in accordance with the requirements prescribed below by the
Office of the Auditor General. Audits not meeting these requirements may be rejected.
 Sufficient, appropriate evidence must be obtained annually for each question to satisfactorily determine whether the
District is in compliance with the USFR, and the evidence must be included in the audit documentation.
 Evidence may be obtained through test work, observation, examination, and client assertion. However, client
assertion alone is not adequate evidence to support “Yes” answers to the questionnaire.
 Population size should be considered in determining the number of items to test, and the items selected should be
representative of the population. Also, additional instructions in the Expenditures and Student Attendance Reporting
sections prescribe minimum sample sizes that must be used for specific questions.
 The number of items tested must be sufficient to determine whether a deficiency was the result of an isolated
incident or a recurring problem. Therefore, testing one transaction, record, or item is not sufficient.
 The sample size should be expanded if the audit firm cannot clearly determine whether the District is in compliance
with the USFR on that question.
 If sufficient evidence has been obtained and documented during the current audit, that evidence may be referenced to
answer questions.
 For Governing Board/Management Procedures question 4, the audit firm should confirm management’s appropriate
action to resolve all allegations of theft, fraud, or misuse of district monies or assets by either examining copies of
the incident reports or communicating with the agency involved in investigating the allegation.
o
If the audit firm determines that district management was aware of allegations but did not appropriately resolve
them in a timely manner (e.g., no action was taken, actions were not documented, actions were delayed,
inadequate, or inappropriate to the circumstances), the audit firm should answer the question “No.” This includes
instances where an external investigation is underway for allegations, but district management did not request the
investigation, was not fully cooperating with the investigators, or was not otherwise attempting to resolve the
allegations.
o
If the audit firm determines that district management was not aware of any allegations (based on inquiry, review
of Governing Board minutes, search of local media coverage, and results of audit test work), the question should
be answered “N/A.”
o
If the audit firm finds evidence of theft, fraud, or misuse of district assets but does not find evidence that district
management was aware of the possible theft, fraud, or misuse, the audit firm should appropriately investigate and
report the theft, fraud, or misuse to the Office of the Auditor General, but this question would be answered
“N/A.”
 A “Yes” answer indicates that the audit firm has determined that the District is in compliance with the USFR on that
question and a “No” answer indicates the District does not comply. However, the final determination of compliance
on each question, as well as overall compliance with the USFR, is made by the Office of the Auditor General based
5/14
Page 1 of 24
USFR COMPLIANCE QUESTIONNAIRE
on the evidence presented in the questionnaire, audit reports, the audit documentation, and any other sources of
information available.
 All “No” and “N/A” answers must be adequately explained in the comments column or in an attachment.
Deficiencies must be described in sufficient detail to enable the Office of the Auditor General to determine the nature
and significance of the deficiency for: (a) assessing compliance with the USFR, (b) appropriately describing the
deficiency in a report, and (c) testing compliance during a status review. The description should include the number
of items tested and the number of exceptions noted.
 Cash and Revenues questions apply to all of the District’s cash and revenue, including food service, auxiliary
operations, extracurricular activities fees tax credit, and student activities receipts and bank accounts, as applicable.
Comments for “No” answers to these questions should indicate the type of receipt or bank account to which the
deficiency applies.
 The questions in this compliance questionnaire do not address all requirements of the USFR. If the audit firm is
aware of noncompliance with a requirement of the USFR, including the School District Procurement Rules and
ADE’s membership and attendance guidelines, that are not addressed in this questionnaire, the audit firm should
include the compliance findings in its reports issued in accordance with Governmental Auditing Standards and
Office of Management and Budget Circular A-133, if applicable, or an attachment to this questionnaire. Findings in
the attachment should include the same level of detail required for “No” and “N/A” answers as discussed above.
The resulting audit documentation supporting the audit firm’s answers on the questionnaire must be made available on
request for review by the Office of the Auditor General and ADE. To facilitate this review, the audit firm may wish to
include in the audit documentation a copy of the questionnaire with references to the audit procedures performed for each
question.
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Page 2 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
BUDGETING
1. Was the proposed expenditure budget submitted electronically to
the Superintendent of Public Instruction and the County School
Superintendent (CSS), unless waived by the CSS, no later than
July 5 or the date of publication or mailing of the notice of public
hearing? A.R.S. §15-905(A)
2. Was the notice of the public hearing and board meeting published,
electronically transmitted to ADE, or mailed no later than 10 days
before the meeting to consider the budget? A.R.S. §15-905(C)
3. If the proposed expenditure budget or summary of the proposed
budget and the notice of hearing were:
a. Published in a newspaper, were they published in a newspaper
of general circulation within the District?
b. Posted on ADE’s Web site, did the District provide a link on its
Web site to ADE’s Web site where the information could be
viewed?
c. Mailed, was a copy mailed to each household in the District?
A.R.S. §15-905(C)
4. Were the total budgeted expenditures on the adopted budget for the
Maintenance and Operation (M&O) and Unrestricted Capital
Outlay Funds less than or equal to the budgeted amounts on the
published proposed budget for each individual fund, respectively?
A.R.S. §15-905(E)
5. Was the expenditure budget adopted no later than July 15 and filed
with the CSS and the Superintendent of Public Instruction
(electronically) by July 18? A.R.S. §15-905(B) and (E)
6. If the District maintained a Web site, did the District provide a link
on its Web site to ADE’s Web site where the District’s proposed
and adopted budgets could be viewed? A.R.S. §15-905(A) and (E)
7. Was the adopted expenditure budget mathematically accurate and
did it include all funds?
8. If the Governing Board received notification that the budget was in
excess of the general budget limit or the unrestricted capital budget
limit by 1 percent of the general budget limit or $100,000,
whichever is less, did it give notice, hold a public meeting, and
adopt a revised budget before December 15 which did not exceed
those limits and file it with the CSS and the Superintendent of
Public Instruction (electronically) by December 18? A.R.S. §15905(E)
9. If the District revised the adopted expenditure budget, was the
revision completed before May 15 and filed with the CSS and the
Superintendent of Public Instruction (electronically) by May 18?
A.R.S. §15-905(I)
10. Were the total budgeted expenditures for the M&O Fund within the
general budget limit and were the total budgeted expenditures for
the Unrestricted Capital Outlay Fund within the unrestricted capital
budget limit? A.R.S. §15-905(E)
11. If the District had an over-expenditure in the prior year, did the
District reduce its budget by the prior year’s over-expenditure (or a
portion of the prior year’s over-expenditure, as approved by the
Superintendent of Public Instruction) or was the District actively
correcting its prior year’s data pursuant to A.R.S. §15-915, which
would reduce or eliminate the prior year’s over-expenditure?
A.R.S. §15-905(M)
5/14
COMMENTS
YES
YES
N/A
Posted on ADE’s website.
YES
N/A
Posted on ADE’s website.
YES
YES
YES
YES
NO
District determined a revision
was not required.
YES
YES
N/A
No prior year over-expenditure.
Page 3 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
ACCOUNTING RECORDS
1. Were responsibilities separated so that one individual did not have
complete authority over an entire financial transaction or process,
or if this was not possible due to the District’s limited staff size,
were adequate review procedures in place to compensate for
employees performing incompatible functions?
2. Was accounting information traceable from source documents to
the financial statements?
3. Were accounting records maintained in accordance with the USFR
Chart of Accounts?
4. Were journal entries supported by documentation, approved by
someone other than the preparer, and sequentially numbered?
5. If transfers were made, were they limited to those authorized by
A.R.S. or the USFR? (See USFR §III-F Chart of Accounts for a
complete list of authorized transfers.)
6. If the District was on-line with the CSS, did the District
periodically review and document its review of transactions
initiated by the CSS for propriety?
7. If the District was not on-line with the CSS:
a. Did the District properly reconcile its records of cash balances
by fund monthly with the CSS, and was the reconciliation
properly supported?
b. Did the District properly reconcile its records of revenues,
expenditures, expenses, and cash balances (as applicable), by
fund, program, function, and object code at least at fiscal year
end with the CSS, and was the reconciliation properly
supported?
8. Were the District’s records of cash balances reconciled to the
County Treasurer’s records at least monthly, by either the CSS or
the District?
9. Were any differences that resulted from reconciliations with the
CSS or County Treasurer’s records researched and resolved in a
timely manner?
CASH AND REVENUES
1. Were only the following authorized bank accounts maintained:
a. M&O Fund revolving bank account? A.R.S. §15-1101
b. Miscellaneous receipts clearing bank account(s)? A.R.S.
§15-341(A)(20)
c. Food Service Fund clearing bank account(s)? A.G. Opinion
I60-35
d. Food Service Fund revolving bank account? A.R.S. §15-1154
e. Auxiliary Operations Fund bank account? A.R.S. §15-1126
f. Auxiliary Operations Fund revolving bank account(s)? A.R.S.
§15-1126
g. Student Activities Fund bank account(s)? A.R.S. §15-1122
h. Student Activities Fund revolving bank account? A.R.S.
§15-1124
i. Federal payroll tax withholdings bank account? USFR page
VI-H-6
j. State income tax withholdings bank account? A.R.S. §15-1222
5/14
COMMENTS
YES
YES
YES
YES
YES
YES
N/A
District on-line with CSS.
N/A
District on-line with CSS.
YES
YES
YES
YES
N/A
No account.
N/A
N/A
N/A
No account.
No account.
No account.
N/A
N/A
No account.
No account.
YES
YES
Page 4 of 24
USFR COMPLIANCE QUESTIONNAIRE
k. Employee insurance programs withholdings bank account(s)?
A.R.S. §15-1223
l. Payroll direct deposits clearing bank account? A.R.S. §15-1221
m. Electronic payments clearing bank account? A.R.S. §15-1221
n. Grants and gifts to teachers bank account? A.R.S. §15-1224
o. Principals’ supplies bank account(s)? A.R.S. §15-354
2. List the name and purpose of any unauthorized bank accounts
below.
Name
Purpose
3. Were the authorized bank accounts used as prescribed by the
applicable statutes and the USFR?
4. Were unauthorized and inactive bank accounts closed?
5. Were bank charges paid only from the M&O Fund revolving bank
account, Food Service Fund revolving bank account, Auxiliary
Operations Fund bank account, and Auxiliary Operations Fund
revolving bank account(s) or, if bank charges were paid from bank
accounts other than those listed, were the bank charges reimbursed
from an appropriate district fund or bank account?
6. Were cash-handling and recordkeeping responsibilities, including
receiving, depositing, and recording revenues, separated among
employees to safeguard monies or, if adequate separation was not
possible due to the District’s limited staff size, were adequate
management review procedures in place to compensate for
employees performing incompatible functions?
7. Were all employees who handle significant amounts of cash2,
adequately bonded?
8. Was cash received supported by evidence of receipt (e.g., cash
register receipt or sequentially numbered handwritten cash receipt
forms)?
9. Were cash receipt summaries prepared to provide a reconciliation
of the amount of cash received to issued receipts?
10. Was cash received safeguarded in a locked cash drawer, cash
register, or other secure location immediately upon receipt, and was
access limited to only those employees who required access?
11. Was cash received deposited intact daily, when significant, or at
least weekly?
12. For all monies deposited in a district bank account, were validated
deposit slips or other evidence indicating the amount and date of
deposit retained and agreed to applicable bank deposit slips or other
deposit transmittal supporting documentation?
13. Were all monies deposited with the County Treasurer by the
District accompanied by a sequentially numbered deposit
transmittal form or a treasurer’s receipt?
YES/NO
YES
COMMENTS
N/A
YES
N/A
N/A
N/A
No account.
NO
See Appendix A #1.
N/A
YES
No such accounts.
No account.
No account.
No unauthorized accounts.
YES
YES
NO
See Appendix A #2.
YES
YES
NO
See Appendix A #2.
YES
YES
2
The term “cash” as used in this questionnaire includes currency on hand, such as petty cash funds and cash receipts not yet deposited;
negotiable instruments, such as drafts, checks, warrants, and money orders; and balances on deposit with financial institutions, such as
commercial banks and county treasurers.
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Page 5 of 24
USFR COMPLIANCE QUESTIONNAIRE
14. Were validated treasurer’s receipts or revenue posting reports for
all deposits with the County Treasurer reconciled to the District’s
accounting records and to copies of deposit transmittals or
treasurer’s receipts?
15. Were cash disbursements from authorized bank accounts made with
sequentially numbered checks or electronic fund transfers and was
supporting documentation retained for each disbursement?
16. Were disbursements from clearing bank account(s) made only by
electronic payment or check payable to the County Treasurer?
17. Were checks properly completed prior to issuance and not written
payable to cash or bearer?
18. Were unused checks physically safeguarded and access to them
limited to authorized personnel who were not check signers?
19. Were the signature stamps, facsimile plates, or electronic signatures
used for signing checks physically safeguarded and access limited
to only the employee whose signature they represent?
20. Were all bank accounts reconciled monthly by an employee not
involved in handling cash or issuing checks or were reconciliations
reviewed by an independent employee?
SUPPLIES INVENTORY
1. Were the responsibilities of receiving, issuing, accounting for, and
controlling inventory properly separated among employees or, if
this was not possible due to the District’s limited staff size, were
adequate review procedures in place to compensate for employees
performing incompatible functions?
2. Did the District properly safeguard supplies inventory from
unauthorized use, theft, and damage?
3. Were supply requisitions properly approved and were supplies
released from storerooms only with approved requisitions?
4. Was a complete physical inventory of supplies taken at least
annually for periodic inventories and at least once every 3 years for
perpetual inventories?
5. Were written instructions developed, distributed, and reviewed with
all personnel participating in the physical inventory?
6. If a perpetual inventory was maintained, were supplies inventory
records investigated and adjusted to account for significant physical
count differences when an actual physical inventory was
performed?
7. Was a supplies inventory list that included item and unit
descriptions, purchase document numbers, quantities, unit costs,
extended costs, page totals, and a grand total prepared at the end of
each fiscal year for all supplies, including donated items?
8. Was adequate documentation maintained to support the actual cost
recorded on the supplies inventory list?
YES/NO
YES
COMMENTS
YES
YES
YES
YES
YES
No facsimile plates or electronic
signatures.
YES
N/A
No supplies inventory.
N/A
N/A
N/A
N/A
N/A
N/A
N/A
PROPERTY CONTROL
1. Did the District prepare a capital assets list that included all land, YES
land improvements, buildings, building improvements, and
equipment with unit costs in excess of the District’s adopted cost
threshold for capitalization? (Capitalization threshold cannot
exceed $5,000.)
2. Does the capital assets list include the following information:
a. Location (school, department, building, room etc.)?
YES
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Page 6 of 24
USFR COMPLIANCE QUESTIONNAIRE
b. Identification number for equipment (tag number, serial
number, barcode, or other number that specifically identifies the
asset)?
c. Description (name, model number, size, color, etc.)?
d. Method of acquisition [purchase (construction, lease-purchase,
or trade) or donation]?
e. Source of funding (fund used to purchase the asset)?
f. Acquisition date (month and year the asset was received or
constructed)?
g. Purchase document number (purchase order, voucher, or other
document number that can be traced to documents that support
the information recorded on the list)?
h. Actual cost, estimated historical cost, or fair market value at the
time of donation?
3. Was the capital assets list maintained by separate asset category
(i.e., land, land improvements, buildings, building improvements,
and equipment)?
4. Was documentation to support the information recorded on the
capital assets list retained for all items on the list?
5. Did the District maintain a stewardship list for items costing at least
$1,000 but less than the District’s capitalization threshold?
6. Did the stewardship list include the location, identification number,
description, and acquisition date?
7. For equipment items recorded on the stewardship and capital asset
lists, did the location and identifying number affixed to the asset
agree to the information recorded on the corresponding list?
8. Did the District establish physical controls to help prevent theft,
loss, misuse, or damage of district property?
9. Did the District update the stewardship and capital assets lists at
least annually for acquisitions, transfers, and disposals?
10. Did the District reconcile capitalized acquisitions to capital
expenditures at least annually?
11. Did the District reconcile the previous year’s June 30 capital assets
list to the current year’s June 30 capital assets list?
12. Was a physical inventory of all equipment taken at least every 3
years and reconciled to the stewardship and capital assets lists?
13. Did the District follow R7-2-1131(C) when disposing of
stewardship and capital asset items except as authorized by A.R.S.
§15-342(7), (18), and (35)?
14. Did the District maintain adequate insurance coverage for all
insurable school property, as required by A.R.S. §15-341(A)(6)?
YES/NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
See Appendix A #3.
YES
YES
YES
YES
YES
N/A
No disposals.
YES
EXPENDITURES
1. Were the responsibilities of expenditure processing (voucher YES
preparation, recordkeeping, and authorization) separated among
employees or, if this was not possible due to the District’s limited
staff size, were management review procedures in place to
compensate for employees performing incompatible functions?
2. Did the Governing Board obtain voter approval for the construction N/A
of buildings and purchase or lease of school sites unless otherwise
exempted by A.R.S. §15-342(25)?
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COMMENTS
No such expenditures.
Page 7 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
COMMENTS
3. Did the District ensure that sufficient cash was available in cash- YES
controlled funds and budget capacity was available in budgetcontrolled funds, except as authorized in A.R.S. §§15-207, 15-304,
15-907, and 15-916 before authorizing expenditures from them?
4. Were sequentially numbered purchase orders prepared before goods YES
or services were ordered for all District expenditures (except for
exempted items such as salaries and related costs, utilities, and instate travel, or when a written contract was otherwise prepared),
and were they approved by personnel authorized by the Governing
Board before issuance to vendors?
5. If the District used blanket purchase orders, did they cover a YES
definite time period and specify an expenditure limit?
6. Were district monies that were restricted to specific purposes used YES
only for allowable expenditures of these monies?
For Expenditures questions 7, 10, and 11, the audit firm must select and test a specified number of expenditures
based on the District’s ADM as shown in the table below. Each expenditure selected may include multiple
transactions and vendors. All purchases of like items should be considered a single expenditure in applying the
sample size. The total like-item purchases made during the year or to be made for the duration of the contract
award, whichever is longer, should be used to determine the appropriate level of competitive purchasing required
and, accordingly, for which question the expenditure should be tested.
The listed sample sizes represent the minimum level of required test work. The audit firm should use their
judgment in determining whether a larger sample is needed.
District ADM
Sample Size
<1,000
5
1,000-5,000
10
>5,000
15
In the parentheses provided in question 7, 10, and 11, indicate the actual number of expenditures tested. If all
expenditures were tested, indicate such in the “Comments” column. For question 7, at least 40 percent of the
number of expenditures tested must be for purchases made through competitive sealed bids and at least 40 percent
of the number of expenditures tested must be for purchases made through competitive sealed proposals. If these 40
percent thresholds cannot be met due to an inadequate population size, the audit firm must test all expenditures
made through competitive sealed bids or made through competitive sealed proposals. Of the expenditures selected
above, at least one expenditure should be for traditional construction (design-bid-build), and at least one
expenditure should be for construction-manager-at-risk, design-build, job-order-contracting (question 7.d), or
qualified select bidders list (question 7.e), if applicable.
7. Based upon review of (2) expenditures (0) competitive sealed bids
Population exhausted.
and (2) competitive sealed proposals for the procurement of
construction, materials, and services that exceeded $50,000,
($100,000, effective for purchases after October 28, 2013) did the
District follow the School District Procurement Rules (R7-2-1001
et seq)?
a. For purchases made through competitive sealed bidding or
competitive sealed proposals, did the District:
1) Give adequate notice of the invitation for bid (IFB) or request YES
for proposal (RFP)? R7-2-1022 or R7-2-1042(C)
2) Compile and maintain a list of prospective bidders that YES
requested to be added to a list of prospective bidders, if any?
R7-2-1023
3) Issue the IFB or RFP at least 14 days before the time and date YES
set for bid opening or the closing date and time for receipt of
proposals, as applicable, unless a shorter time was determined
necessary? R7-2-1024(A) or R7-2-1042(B)
4) Include all required information in the IFB or RFP? YES
R7-2-1024(B) or R7-2-1042(A)
5/14
Page 8 of 24
USFR COMPLIANCE QUESTIONNAIRE
b.
c.
d.
e.
f.
g.
5) Stamp sealed bids or proposals with the time and date upon
receipt and store bids or proposals unopened until the time
and date set for opening? R7-2-1029 or R7-2-1045
6) If a multiple award was made for the IFB or RFP:
i. Determine, with the specific reason(s) in writing, that a
single award was not advantageous to the District and
retain documentation that supported the basis for a multiple
award?
ii. Limit contract awards to the least number of suppliers
necessary to meet the requirements of the District?
7) For contracts where only one responsive bid or proposal was
received, determine that the price submitted was fair and
reasonable and that either other prospective offerors had
reasonable opportunity to respond or there was not adequate
time for resolicitation, and retain documentation that
supported the basis for the determination? R7-2-1032 or
R7-2-1045(C)
For purchases made through competitive sealed bidding, did the
District award contracts to the lowest responsible and responsive
bidder whose bid conformed, in all material respects, to the
requirements and evaluation criteria set forth in the IFB?
R7-2-1031
For purchases made through competitive sealed proposals, did
the District:
1) Determine that the use of competitive sealed bids was either
not practicable or not advantageous to the District based on
one or more of the criteria in R7-2-1041, and retain
documentation that supported the basis for the determination?
2) Award the contract to the offeror whose proposal was
determined, with specific reason(s) in writing, to be most
advantageous to the District based on the factors set forth in
the RFP and retain documentation that supported the basis for
the determination? R7-2-1050
If the District used construction-manager-at-risk, design-build,
or job-order-contracting to procure construction services, did the
District comply with the requirements of R7-2-1116 and
Laws 2010, Chapter 283?
If the District used a qualified select bidders list to procure
construction services, did the District comply with the
requirements of R7-2-1110?
If the District procured goods and information services using
electronic, on-line bidding, did the District comply with the
requirements of Title 41, Chapter 23, Article 13 and the rules
adopted by the Arizona Department of Administration (ADOA)
in implementing that article until the Arizona State Board of
Education adopts rules for these procurements, after which the
District should comply with those rules?
For purchases made through the Simplified School Construction
Procurement Program (R7-2-1033), did the District:
YES/NO
YES
N/A
No multiple awards.
N/A
N/A
No such contracts.
N/A
No sealed bids.
YES
YES
N/A
No such procurements.
N/A
No such procurements.
N/A
No such procurements.
N/A
1) Ensure that construction costs did not exceed $150,000?
2) Submit solicitations to bid and all other information related to N/A
the project to all vendors included in a list maintained by the
CSS?
3) Open the bids at a public opening?
N/A
5/14
COMMENTS
No simplified school
construction.
Page 9 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
N/A
4) Keep the bids confidential until the public opening?
5) Encourage competition to the maximum extent possible?
N/A
h. If the District used an advisor(s) to assist with the specifications N/A
or procurement in specific areas, did the District comply with the
requirements of R7-2-1007?
COMMENTS
No advisors used.
Complete question 8 if the District acted as the lead district (e.g., obtained bids/proposals) in a purchasing
cooperative.
8. Based upon review of at least 2 purchases in question 7 for which N/A
District did not act as lead.
the District was the lead District in a procurement, or by selecting
additional lead district procurements that total 2, did the District
follow the procurement procedures required for competitive sealed
bidding or competitive sealed proposals, as applicable, and take
into consideration the total estimated volume of purchases for all
public procurement units in the group?
9. Did the District refrain from purchasing goods or services using YES
another district’s or cooperative’s contract in which it was not a
part of the original invitation/request where the additional purchase
by the District would have materially increased the estimated
volume stated in the original invitation/request?
10. Based upon review of (10) purchases costing at least $5,000 but YES
less than $25,000, ($10,000 but less than $50,000 for purchases
after October 28, 2013) did the District obtain and document oral
price quotations from at least 3 vendors and follow the guidelines
for oral price quotations prescribed by the USFR?
11. Based upon review of (3) purchases costing at least $25,000 but YES
Population exhausted.
less than $50,000, ($50,000 but less than $100,000 for purchases
after October 28, 2013) did the District obtain written price
quotations from at least 3 vendors and follow the guidelines for
written price quotations prescribed by the USFR?
12. If the District used multi-term contracts for any of the expenditures
tested in questions 7, 10, or 11:
a. Were the terms and conditions of renewal or extension, if any, YES
included in the solicitation for bids, proposals, or quotations, and
were monies available for the first fiscal year at the time of
contracting? A.R.S. §15-213(K)
b. For materials or services and contracts for job-order-contracting N/A
No such contracts.
construction services that were entered into for more than 5
years, did the Governing Board determine in writing that a
contract of longer duration would be advantageous to the District
before the procurement solicitation was issued? A.R.S. §15213(K)
13. Based upon review of all emergency and sole source procurements:
a. Was the basis for each emergency procurement reasonable and YES
did the District retain a written statement documenting the basis
for the emergency, the selection of the particular contractor, and
why the price paid was reasonable, and was such statement
signed by the individual authorized to initiate emergency
procurements? R7-2-1057
b. Was the basis for the sole source procurement reasonable and YES
did the District retain the Governing Board’s written
determination that there was only one source for required
materials, service, or construction items purchased? R7-2-1053
5/14
Page 10 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
14. Based upon review of all purchases from employees and Governing
Board members:
a. Did the District follow the School District Procurement Rules,
regardless of the expenditure amount, for any purchase of goods
or services from district employees?
b. Did the District follow the School District Procurement Rules,
regardless of the expenditure amount, for any purchase of
services from Governing Board members?
c. For purchases of supplies, materials, and equipment from
Governing Board members, did the District follow the School
District Procurement Rules if the purchase exceeded $50,000
($100,000 threshold for purchases after October 28, 2013), or if
the purchase was below the threshold, were the guidelines for
written and oral price quotations followed? A. R. S. §38-503(C)
15. If a Governing Board member, officer, or employee had a
substantial interest in any contract, sale, purchase, or service, did
the individual submit a conflict of interest statement and refrain
from voting upon or otherwise participating in any manner as an
officer or employee in such contract, sale, or purchase? A.R.S. §38503
16. Were purchases under current General Services Administration
(GSA) contracts authorized by the Governing Board and limited to
items included in contracts on GSA schedule 70-IT and
schedule 84-Law Enforcement?
17. Did the Governing Board determine in writing that all of the criteria
listed in A.R.S. §15-213(J) applied before authorizing purchases
under a GSA contract?
18. Did the District perform adequate due diligence for each
cooperative the District made purchases through during the audit
period to help ensure that those purchases were in compliance with
the School District Procurement Rules? (Note: Indicate below each
cooperative the District purchased through and whether due
diligence was adequate based on the guidelines provided on USFR
page VI-G-13.)
Cooperative:
Mohave
State
GPPCS
SAVE
TCPN
19. Were receiving reports prepared for all goods and services received
(except for exempted items such as salaries and related costs,
utilities, and in-state travel) that documented the date of receipt,
quantity received, and signature of the recipient?
20. Did the accounts payable function include maintaining
documentation and matching receiving reports, vendor invoices,
and purchase orders before payment?
21. Did the District develop specific policies and procedures to account
for and control district credit cards and purchasing cards (p-cards)
in accordance with USFR pages VI-G-15 through 20?
22. For credit cards and p-cards:
a. Did the District maintain separation of responsibilities for
issuing cards; requesting, authorizing, and executing purchases;
and payment processing?
5/14
COMMENTS
N/A
No purchases from employees.
N/A
No purchase of services from
Governing Board members.
N/A
No purchase of goods from
Governing Board members.
N/A
No such items.
N/A
No such purchases.
N/A
YES
YES
YES
YES
No p-cards.
YES
Page 11 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
COMMENTS
b. Did the District issue cards only to those employees with a YES
legitimate district purpose and with appropriate purchase limits
based on the types of transactions for which the card was to be
used?
c. Did the District maintain a complete list of card users to track YES
possession of all cards?
d. For cards issued in the District’s name, (e.g., fuel cards) was a YES
specific employee designated to track the cards and account for
all the cards’ transactions?
e. Did the District require and document training for all card users YES
and employees involved with processing transactions?
f. Did the District require and retain signed card user agreements YES
that outline receipt of the district card use policies and
procedures, including possible disciplinary actions for misuse?
g. Did the District receive and review all supporting documentation YES
from card users at least monthly?
h. Were monthly billing statements sent directly to the District as YES
well as the card user, if applicable?
i. For transactions, such as Internet, phone, and fax transactions YES
that resulted in card charges before goods or services were
received, did the District verify and document the receipt of any
prepaid items?
j. Did management conduct periodic reviews to monitor purchases, YES
vendor usage, and compliance with applicable procurement
rules?
23. For p-cards:
a. Did the District use Merchant Category Codes to block N/A
No p-cards.
unauthorized vendors or purchases and apply the purchasing
limits necessary to meet operating requirements?
b. If the District used p-cards to pay for previously acquired goods N/A
or services, were supporting documentation and billing
statements received and reconciled by someone other than the
card user before payment was made to the card issuer?
For question 24, the audit firm must judgmentally select at least 3 monthly credit card/p-card (including fuel card)
statements in total (from different cards/accounts, if the district has more than 1 card/account) and scan the
statements for unusual or inappropriate purchases, or purchases not made within the District’s policies and
procedures. Then judgmentally select at least 5 individual transactions in total to review from the statements
selected above, in addition to any unusual or inappropriate purchases noted on the statements selected.
24. Based on a scan of the statements and a review of the judgmentally YES
selected transactions, were credit card and p-card purchases only
for expenditures for authorized school purposes, within the dollar
limits authorized for the employee making the purchase, and
supported by appropriate receipts that clearly identify the employee
making the purchase? (Note: If the answer is “No”, the
“Comments” should specifically indicate which of the above
requirements were not complied with.)
25. Were credit card and p-card statements paid timely to avoid finance YES
charges and late fees?
26. Were warrants and electronic payments compared to the applicable YES
voucher and warrant/payment register before distribution?
27. Were vouchers and supporting documentation, including invoices, YES
stamped “paid” or otherwise marked to help prevent duplicate
payments?
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Page 12 of 24
USFR COMPLIANCE QUESTIONNAIRE
28. Did the District prepare, for all levy funds, a list of liabilities by
fund (and program for the M&O Fund) for goods or services
received but not paid for by June 30 and file an Advice of
Encumbrance based on the list with the CSS by July 18?
29. If the District used building renewal monies for routine
preventative maintenance,
a. Did the expenditures meet the definition of “routine
preventative maintenance” as defined in A.R.S. §15-2031?
b. Did the District limit spending out of the Building Renewal
Fund for routine preventative maintenance to 8 percent of the
building renewal amount calculated in A.R.S. §15-2031?
c. Did the District use the monies to supplement and not supplant
expenditures from other funds for the maintenance of school
buildings?
30. If the School Facilities Board found the District’s facilities were
inadequately maintained pursuant to the District’s routine
preventative maintenance guidelines, did the District use Building
Renewal monies pursuant to A.R.S. §15-2031 to return the facilities
to compliance with the guidelines?
31. Did the District use monies received from a Joint Technology
Education District (JTED) only for vocational education and to
supplement, rather than supplant, its base year vocational education
spending? (See USFR Memorandum No. 219)
CLASSROOM SITE FUND
1. Did the District properly allocate total Classroom Site Fund (CSF)
revenues among the following funds: 011 – Base Salary
(20%), 012 – Performance Pay (40%), and 013 – Other (40%), as
required by A.R.S. §15-977?
2. For Fund 011, were expenditures only for teacher base salary
increases, employment-related expenses, and registered warrant
expense?
3. For Fund 012, were expenditures only for performance-based
teacher compensation increases, employment-related expenses, and
registered warrant expense, in accordance with the performance pay
plan adopted by the Governing Board as required by
A.R.S. §15-977?
4. For Fund 013, were expenditures only for class size reduction,
teacher compensation increases, AIMS intervention programs,
teacher development, dropout prevention programs, teacher liability
insurance premiums, and registered warrant expense?
5. For Fund 013, were monies spent for class size reduction, AIMS
intervention, and dropout prevention programs used only for
instructional purposes as defined under the instruction function in
the USFR Chart of Accounts and not used for school sponsored
athletics?
6. Were teacher base salary increases (Fund 011), performance-based
teacher compensation increases (Fund 012), and monies spent from
Fund 013 for teacher compensation increases paid only to
employees possessing a teaching certificate and employed to
provide instruction related to the District’s educational mission?
7. Did the District record CSF revenues and expenditures in the
separate CSFs (011-013) throughout the fiscal year, as monies were
received and expended, rather than at year end?
5/14
YES/NO
YES
N/A
COMMENTS
No Building Renewal Fund.
N/A
N/A
N/A
District facilities adequately
maintained.
N/A
No JTED revenues.
YES
YES
YES
YES
N/A
No Fund 013 monies used for
these purposes.
YES
YES
Page 13 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
8. Did the District use CSF monies to supplement, rather than YES
supplant, existing funding from all other sources (See USFR
Memorandum No. 194 for guidance on CSF)?
9. If the District coded expenditures to any of the individual CSFs N/A
(011-013) that caused the District to exceed the CSF budget limit or
the appropriate percentage allocation for the individual funds, did
the District reclassify the expenditures to the M&O or other
appropriate fund?
10. If the District had a budget balance remaining at year-end in any of YES
the three CSFs (011-013), were balances carried forward in the
same funds to ensure that the restrictions placed on the original
allocation of revenues is applied in future years?
COMMENTS
No over-expenditures.
PAYROLL
1. Were payroll processing responsibilities (payroll preparation,
payroll authorization, and warrant distribution) adequately
separated among employees or, if this was not possible due to the
District’s limited staff size, were adequate management review
procedures in place to compensate for employees performing
incompatible functions?
2. Were written personnel and payroll policies and procedures
established by the Governing Board and available to employees?
3. Did the District establish a delayed payroll system that allowed
adequate time for payroll adjustments to be made if needed
between the end of the pay period and the payment date?
4. If the District provided prorated compensation payments to
employees:
a. Were elections for prorated compensation made before any work
was performed and not changed after work began?
b. Were any adjustments to the annual compensation of employees
who were receiving prorated wage payments based on the
employee’s official rate of pay?
c. Did the District ensure that at no point during the year was an
hourly employee paid for more than actual hours worked to
date?
5. Did individual personnel files include appropriate supporting
documentation, as listed on USFR pages VI-H-2 through 4?
6. Did the District ensure that all employees who met membership
criteria were enrolled in the Arizona State Retirement System
(ASRS), and did the District withhold employee contributions and
remit employee and district contributions in accordance with the
ASRS Employer Manual?
7. Did
the
District
accurately
calculate
and
remit
alternative contribution rate payments to ASRS for
all
applicable
positions
filled
by
ASRS
retirees?
(https://www.azasrs.gov/content/alternate-contribution-rate)
8. Did the District maintain a system to account for the accrual and
use of vacation, sick leave, and compensatory time for all
employees?
9. Did the District’s policies governing leave time include prescribed
accrual rates for specified years of service, maximum amounts to be
accrued, and disposition of accrued time upon termination of
employment?
5/14
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
Page 14 of 24
USFR COMPLIANCE QUESTIONNAIRE
10. Were attendance records, such as time sheets or timecards, prepared
for each pay period for each employee subject to the Fair Labor
Standards Act and approved by the employee and the employee’s
supervisor?
11. Were payroll registers supported by properly authorized
notifications of employment, terminations, pay rate changes,
withholding and voluntary deduction authorization forms, and work
attendance records?
12. Were completed payroll registers or prepayroll registers reviewed
and approved?
13. Did employees participating in the various stages of processing
payroll, preparing and approving vouchers, and distributing
warrants document the steps (preparation, review, approval) they
performed?
14. Were payroll warrants, warrant registers, direct deposit amounts,
and payroll registers compared to the prepayroll register and
voucher prior to distribution to employees?
YES/NO
YES
COMMENTS
YES
YES
YES
YES
TRAVEL
1. Did the Governing Board prescribe policies and procedures for YES
reimbursing travel expenditures [lodging (exclusive of taxes),
meals, and incidentals] incurred for District purposes, and were the
amounts within the maximums established by the Director of
ADOA?
2. Did the District reimburse mileage at the standard rate established YES
by ADOA?
3. Were all meal reimbursements for travel with no overnight stay or N/A
no substantial sleep/rest reported as a taxable employee benefit?
No such reimbursements.
FINANCIAL REPORTING
Questions 1 through 7 should be answered based on review of the annual financial report (AFR) for the audit year.
1. Was the AFR, and the AFR summary (if one was prepared), filed YES
with the CSS and the Superintendent of Public Instruction
(electronically) by October 15? A.R.S. §15-904(A)
2. If the District maintained a Web site, did the District provide a link YES
on its Web site to ADE’s Web site where the District’s AFR could
be viewed? A.R.S. §15-904(A)
3. If the District did not maintain a Web site, was the AFR or the AFR N/A
District used its website.
summary published in a newspaper of general circulation within the
District or in the County’s official newspaper, or mailed to
each household in the District on or before November 15? A.R.S.
§15-904(C)
4. Did budgeted expenditures as reported on the AFR agree with the NO
See Appendix A #4.
District’s most recently revised, adopted expenditure budget?
5. Did actual revenues and expenditures as reported on the AFR agree NO
See Appendix A #5.
with the District’s accounting records?
6. Was all required information included in the AFR?
YES
7. Was adequate documentation retained to support amounts reported YES
on the AFR and in the financial statements?
5/14
Page 15 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
INFORMATION TECHNOLOGY (IT)
1. Was adequate separation of functions, duties, and responsibilities
maintained for the authorization, programming, and operation of
the IT system or, if this was not possible due to the District’s
limited staff size, were adequate review procedures in place?
2. Did the District establish and document IT policies and procedures
that address:
a. Programming, operating, and modifying the system, and was
such documentation available to the appropriate personnel?
b. IT systems internal control and specific risks, such as Internet
use and wireless access?
c. Prevention and detection of technology-related issues and
include guidelines on its response to specific incidents?
d. Ensuring terminated or transferred employees’ access had been
terminated or modified?
3. Were IT system software and hardware physically safeguarded
from improper access, theft, and environmental hazards, and did
backup procedures ensure uninterrupted operations and minimal
loss of data?
4. Were application and general controls adequate to safeguard the
integrity and reliability of the District’s data (i.e., accounting,
student attendance, and payroll)?
5. Did the District limit access to applications or software based on
the needs of the individual’s job function to prevent unauthorized
access to critical systems?
6. Was data properly authorized and approved prior to processing, and
was the processing of data periodically reviewed by a designated
employee to ensure the completeness and accuracy of processed
data?
7. Did the District have password security policies that require strong
passwords, repeated failed access attempt notifications, and require
passwords to be periodically changed?
8. Did the District’s system provide an audit trail that enabled tracing
of electronic transactions from inception to final disposition?
9. Did the IT system generate error reports for data submitted for
processing, and were these reports routinely reviewed and the
necessary corrections submitted for approval?
10. Did the District have a formal disaster recovery plan, and was it
periodically tested to identify and remedy any deficiencies?
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
COOPERATIVE AGREEMENTS AND REGIONAL SERVICES
1. Did the District have a fully executed copy of each YES
intergovernmental agreement (IGA) on file?
2. If the District was the fiscal agent, were the IGA monies N/A
maintained in the appropriate fund at the County Treasurer, and
was a monthly financial report of receipts and disbursements
provided to participants?
5/14
COMMENTS
District was not the fiscal agent.
Page 16 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
COMMENTS
STUDENT ATTENDANCE REPORTING
If test work performed in questions 3–17, and 20 of this section discloses a net overstatement or understatement of
membership and/or absence days, based on A.R.S. and ADE’s membership and attendance guidelines, report the
net overstatement or understatement in the “Comments” column next to each applicable question.
1. Was school in session for at least 180 days or did the Governing YES
Board adopt a calendar with an equivalent number of minutes of
instruction per school year based on a different number of days of
instruction? A.R.S. §15-341.01
2. Did the District ensure that [A.R.S. §§15-808(I)(1)
and 15-901(A)(1)]:
(Note: Instructional hours do not include periods of the day in
which an instructional program or course of study is not being
offered, including, but not limited to lunch, recesses, home room
periods, study hall periods, and early release or late start hours. )
a. Preschool children with disabilities were enrolled in a program YES
that met at least 360 minutes a week?
b. Kindergarten was in session for at least 356 hours or 346 hours YES
for Arizona Online Instruction (AOI) Programs?
c. Grades 1 through 3 were in session for at least 712 hours?
YES
d. Grades 4 through 6 were in session for at least 890 hours?
YES
e. Grades 7 and 8 were in session for at least 1,000 hours or 1,068 YES
hours for AOI Programs?
f. Grades 9 through 12, other than AOI Programs, were in session N/A
Elementary district.
at least 720 hours?
g. Grades 9 through 12, other than AOI Programs, include at least N/A
four subjects, each of which if taught each school day for the
minimum number of days required in a school year, would meet
a minimum of 123 hours a year?
h. Grades 9 through 12 of AOI Programs include at least four N/A
courses throughout the year that meet at least 900 hours during
the school year?
For Student Attendance Reporting questions 3–17, the audit firm must select and test the specified number of
transactions (records, entries, withdrawals, or days) as shown in the sample size instructions before each section.
Those samples should include 3 or more grade levels and 3 or more schools, where applicable. The listed sample
sizes represent the minimum level of required test work. The audit firm should use its judgment in determining
whether a larger sample is needed. All student attendance records tested in questions 3–12 and 17 should be
selected from the 100th day reporting period.
In the parentheses provided in questions 3–17, write the actual number of transactions tested. If all transactions
were tested, indicate such in the “Comments” column.
For questions 3–5, select at least 3 student attendance records.
3. If the District had an early (pre-) kindergarten program, based upon YES
review of (3) early (pre-) kindergarten students’ attendance records,
does the District only calculate and submit membership/absence
information for this program for students with disabilities? A.R.S.
§15-901(A)(1)(a)(i) and USFR Memorandum No. 175
4. Based upon review of (3) students’ attendance records in YES
kindergarten programs, if the instructional time for the year was
between 356 and 692 hours, were students not in attendance for at
least three-quarters of the day counted as being absent or, if the
instructional time for the year was 692 hours or more, were
students not in attendance at least one-half of the day counted as
being absent? A.R.S. §§15-901(A)(1)(a)(i) and 15-901(A)(5)(a)(i)
5/14
Page 17 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
5. If the District had an early first grade program, based upon review N/A
of (0) early first grade students’ attendance records, did the District
calculate and submit membership/absence information for this
program as it would for kindergarten? A.R.S §§15-901(A)(1)(a)(i),
15-901(A)(5)(a)(i), and USFR Memorandum No. 175
For questions 6 and 7, use the following sample sizes:
Student Attendance
District ADM
Records
<1,000
5
1,000-5,000
10
>5,000
15
6. Based upon review of (10) students’ attendance records at NO
elementary and junior high schools in which attendance was based
on half days, were students in attendance for less than one-half the
day counted as being absent for one full day; were students in
attendance for at least one-half day, but less than three-quarters of a
day, counted as being absent for one-half day; and were students in
attendance for at least three-quarters of a day counted in attendance
for a day? A.R.S. §15-901(A)(5)(b)(ii)
7. Based upon review of (0) students’ attendance records at N/A
elementary and junior high schools where attendance was based on
quarter days, were students in attendance for more than threequarters of the day counted in attendance for a day and students in
attendance for three-quarters of the day or less counted in
attendance for each quarter of the day in attendance?
A.R.S. §15-901(A)(5)(b)(i)
For questions 8–14, use the following sample sizes:
Student Attendance
District ADM
Records
<1,000
3
1,000-5,000
5
>5,000
7
8. Based upon review of (0) high school students’ attendance records
whose attendance was reported in terms of absences, for all absence
days reported in a 1 month period, did the District report absences
in accordance with the method(s) provided by ADE?
9. For schools approved to report minutes of attendance, based upon
review of the attendance records for a 1 month period for (0)
students whose attendance was reported in minutes, did the District
report minutes of attendance only for actual classroom instruction
attended by the students?
10. Based upon review of (0) high school students’ attendance records,
did the District prorate the membership of the students enrolled in
less than four subjects?
11. For students enrolled in a program provided by a JTED in a facility
owned or operated by a school district:
a. For school districts – Based on a review of (0) students’
attendance records, did the District report the actual enrollment
and attendance data for only the District classes the student was
enrolled in at that school (excluding JTED program classes)
under the District’s CTDS number?
5/14
N/A
COMMENTS
No such program.
See Appendix A #6.
Attendance based on half days.
Elementary district.
N/A
N/A
N/A
No JTED students.
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USFR COMPLIANCE QUESTIONNAIRE
b. For school districts – Based on the review of (0) students’
attendance records for all absence days reported in a 1 month
period, did the District calculate absences in accordance with the
method(s) provided by ADE and based on the number of District
classes the student was enrolled in and attended (excluding
JTED program classes)?
c. For JTEDs – Based on a review of (0) students’ attendance
records, did the JTED report actual enrollment and attendance
data for only the JTED program classes the student was enrolled
in at that satellite location (excluding school district classes)?
[Note: Total membership claimed for the school district and the
JTED satellite locations for each student should not exceed
1.25. A.R.S. §15-393(P)]
12. For students enrolled in both a school district and JTED course(s)
offered to eligible students in each member district of the JTED:
a. For JTEDs – Based on a review of (0) students’ attendance
records for students enrolled in a JTED course provided at a
qualifying centralized or leased centralized campus as
described in A.R.S. §15-393 that meets for at least 150 minutes
(not including any breaks) per class period, was the
membership reported by the JTED as 0.75? A.R.S. §15-393(Q)
b. For school districts and JTEDs – Based on a review of (0)
students’ attendance records for students enrolled in both the
school district and in JTED courses [including JTED courses
provided at a community college pursuant to A.R.S.
§15-393(K)], was the sum of the ADM no more than 1.75 and
was the amount claimed by either entity no more than 1.0?
A.R.S. §15-393(Q)
13. For school districts offering an AOI Program, based upon review of
(0) AOI students’ attendance records for 4 weeks:
a. Was the guardian-approved or District computer-generated daily
log describing the amount of time spent by the student on
academic tasks maintained by the participating AOI school?
A.R.S. §15-808(E)
b. Did the hours reported to ADE agree to the guardian-approved
or District computer-generated daily log?
c. Were all students who participated in an AOI Program, residents
of this state? A.R.S. §15-808(B)
14. Based upon review of (5) students’ attendance records (all grades)
for students withdrawn for having ten consecutive unexcused
absences, was the student only counted in membership through the
last day of actual attendance or excused absence? A.R.S.
§15-901(A)(1)
For questions 15 and 16, use the following sample sizes:
District ADM
Entries/Withdrawals
YES/NO
N/A
COMMENTS
N/A
N/A
N/A
N/A
No AOI program.
N/A
N/A
YES
<1,000
5
1,000-5,000
10
>5,000
15
15. Based on review of (10) entries (Note: Enrollment forms are not
required for continuing students at the same school.):
a. Were entry dates entered into the District’s computerized YES
attendance system within 5 working days after the actual date of
entry and was documentation maintained to support the date of
data entry?
5/14
Page 19 of 24
USFR COMPLIANCE QUESTIONNAIRE
b. Did the entry date in the computerized attendance system agree
to the entry form?
c. Did the teachers’ attendance registers, if used, and other
documentation support the entry date in the computerized
attendance system?
d. Did membership begin on the first day of actual attendance or,
for continuing/pre-enrolled students, the first day that classroom
instruction was offered, provided that the students actually
attend within the first 10 days of school?
e. Did the school obtain and maintain verifiable documentation of
Arizona residency upon enrollment? A.R.S. §15-802(B)(1)
f. If a student was not an Arizona resident, was the student
excluded from the school’s student count and state aid
calculations? A.R.S. §15-823(J)
16. Based upon review of (10) withdrawals:
a. Were the withdrawal dates entered into the District’s
computerized attendance system within 5 working days after the
actual day of withdrawal and was documentation maintained to
support the date of data entry? (Note: “Day of withdrawal” for
determining timely data entry means: a. the later of the student’s
withdrawal date or the day the District was notified the student
will not be returning; or b. the 10th day of unexcused absence
for students withdrawn for having ten consecutive unexcused
absences.)
b. Did the withdrawal date in the attendance system agree to the
withdrawal form? (Note: If the computerized attendance system
requires the District to input the day following the withdrawal
date for a student to be counted in membership through the last
day of actual attendance or excused absence, the withdrawal date
on the system should be the school day following the withdrawal
date on the form.)
c. Did the teachers’ attendance registers, if used, and other
supporting documentation agree to the withdrawal date in the
computerized attendance system?
d. Was an Official Notice of Pupil Withdrawal form prepared and
retained for each District withdrawal and signed by a District
administrator? A.R.S. §15-827
For question 17, use the following sample sizes:
District ADM
Days
YES/NO
NO
COMMENTS
See Appendix A #7.
N/A
Computerized system.
YES
YES
N/A
YES
YES
N/A
Computerized system.
YES
<1,000
3
1,000-5,000
5
>5,000
7
17. Based upon review of (0) days for various schools, grades, and N/A
classes in the computerized attendance system, did the student
absences from each day agree to the teachers’ attendance registers,
absence slips, or other supporting documentation, if used?
18. Did the District have adequate electronic or manual controls in YES
place to ensure that any changes to the original record of student
attendance data were properly authorized and documented,
including the names or identification numbers of the persons
making and authorizing the changes?
5/14
No such students.
District used only a
computerized attendance system.
Page 20 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
19. Was the District’s membership/absence information submitted to YES
ADE electronically at least once every 20 school days for
membership and 60 days for absence information through the last
day of instruction (with the first 20 and 60 day periods beginning
on the first day of school or the opening of SAIS for current fiscal
year data submission, whichever is later)? A.R.S.§§15-901(A)(1)
and 15-1042(H)
20. Based upon review of the District’s 40th and 100th day information YES
uploaded to ADE (ADMS 75-1), did the membership and absences
agree to the District’s computerized attendance system records?
(Note: For an AOI Program, review year-end attendance
information.)
COMMENTS
TRANSPORTATION SUPPORT
1. Did the District retain documentation to support the amounts YES
entered on the Transportation Route Report submitted to ADE?
2. Did the students reported as eligible students on the Transportation YES
Route Report meet the definition in A.R.S. §15-901(A)(8)? (If test
work discloses a net under/overstatement of eligible students, report
the net amount of the under/overstatement in the “Comments”
column.)
RECORDS MANAGEMENT
1. Did the District retain and dispose of records in accordance with the YES
General Retention Schedules for Education K-12 published by
the Arizona State Library, Archives and Public Records?
(http://apps.azlibrary.gov/records/general.aspx)
2. Did the District have policies and procedures to address the YES
maintenance and disposition of confidential records, such as student
information and social security numbers?
FOOD SERVICE FUND
1. Were meal cards or tickets sequentially numbered, and adequately
safeguarded prior to issuance?
2. Were daily reports prepared that document a reconciliation of meal
sales to cash collections, and were cash overages and shortages
resolved?
3. Did the actual expenditures as reported in the M&O Fund 001 and
Capital Fund 610 columns on the Food Service page of the AFR for
the audit year agree with the District’s accounting records?
4. Were expenditures reported in the M&O Fund 001 and Capital
Fund 610 columns on the Food Service page of the AFR for the
audit year classified in accordance with the USFR Chart of
Accounts?
AUXILIARY OPERATIONS AND EXTRACURRICULAR
ACTIVITIES FEES TAX CREDIT FUNDS
1. Did the Auxiliary Operations Fund include all monies raised in
connection with the activities of school bookstores and athletics?
2. Were extracurricular activities fee tax credit monies included in the
Auxiliary Operations Fund or a separate Extracurricular Activities
Fee Tax Credit Fund?
3. Did the District use an auxiliary operations ticket log to control the
issuance of tickets for athletic events?
4. Were receipt forms and tickets sequentially numbered?
5/14
N/A
No such items.
YES
YES
YES
YES
YES
District used separate EAFTC
Fund.
N/A
Admission to athletic events not
charged.
YES
Page 21 of 24
USFR COMPLIANCE QUESTIONNAIRE
5. Did the District prepare daily sales summaries of bookstore
operations and athletic ticket sales that provided a reconciliation
between recorded sales and actual cash collected and daily cash
receipt summaries of extracurricular activities fee tax credit monies
that provided a reconciliation between cash receipts and actual cash
collected?
6. Were Auxiliary Operations Fund bank account checks signed by
two employees designated by the Governing Board?
7. Were Auxiliary Operations Fund revolving bank accounts and petty
cash funds established from the Auxiliary Operations Fund in
amounts approved by the Governing Board, and operated on an
imprest basis?
8. Did the District expend extracurricular activities fees tax credit
monies only for activities that qualify as eligible activities under
A.R.S. §§43-1089.01 and 15-342(24) and Laws 2011, Chapter 195,
§4? (See the Arizona Department of Revenue’s Web site for
guidance on the appropriate use of extracurricular activities fees tax
credit monies.)
STUDENT ACTIVITIES FUND
1. Did the Governing Board appoint a student activities treasurer and,
if applicable, assistant student activities treasurers?
2. Did the Student Activities Fund include only monies of student
clubs, organizations, school plays, or other student entertainment
that were raised through the efforts of students with the approval of
the Governing Board? (Note: Raffles, bingo, and other forms of
gambling are not legal events for student clubs.)
3. Were all Student Activities Fund monies deposited in a bank
account designated as the Student Activities Fund bank account?
4. Were reports prepared that reconciled sales to cash collected at
student activities’ events? (When applicable, sales should be
documented using tickets, sequentially numbered cash receipts, a
cash register, or count of items on hand before and after a sale.)
5. Was cash available in the student club accounts verified before
disbursements were made?
6. Were disbursements from the Student Activities Fund bank account
and intrafund transfers (transfers of monies among student clubs)
properly authorized by or on behalf of the student members of a
particular club and documented in the club minutes?
7. Were checks drawn on the Student Activities Fund bank account
signed by the student activities treasurer or assistant treasurer and
one other person authorized by the Governing Board? A.R.S.
§15-1122
8. Was a Report of Cash Receipts, Disbursements, Transfers, and
Cash Balances of the Student Activities Fund submitted to the
Governing Board monthly?
5/14
YES/NO
YES
COMMENTS
N/A
No such account.
N/A
No such accounts.
YES
YES
YES
NO
County Treasurer Fund used.
YES
YES
YES
No intrafund transfers.
N/A
Same process as other warrants
processed through County
Treasurer.
YES
Page 22 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
GENERAL LONG-TERM DEBT
1. If the District issued bonds during the year:
a. If the bonds were approved by the voters before April 15, 2011,
was class B bonded indebtedness less than the greater of $1,500
per student count or 10 percent (20 percent for a unified district)
of the assessed valuation of taxable property used for secondary
property tax purposes within the District at the time the
bonds were issued? A.R.S. §15-1021(D) and Laws 2011,
Chapter 344, §24
b. If the bonds were approved by the voters on or after
April 15, 2011, was class B bonded indebtedness less than the
greater of $1,500 per student count or 5 percent (10 percent for a
unified district) of the assessed valuation of taxable property
used for secondary property tax purposes within the District at
the time the bonds were issued? A.R.S. §15-1021(B) and
Laws 2011, Chapter 344, §24
c. Was total bonded indebtedness 15 percent (30 percent for a
unified district) or less of the assessed valuation of taxable
property used for secondary property tax purposes within the
District at the time the bonds were issued? A.R.S. §15-1021 (B)
and (D)
2. Did the District refrain from expending bond proceeds for items
having useful lives less than the average life of the bonds issued
or 5 years? A.R.S. §15-1021(F)
3. If the District had outstanding bonded indebtedness and a balance
remained in the Bond Building Fund after the acquisition or
construction of facilities for which the bonds were issued, did the
Governing Board transfer the balance to the Debt Service Fund?
A.R.S. §15-1024(B)
4. If the District had no outstanding bonded indebtedness and a
balance remained in the Bond Building Fund after the acquisition
or construction of facilities for which the bonds were issued, did the
Governing Board transfer the balance to the General Fund?
A.R.S. §15-1024(B)
5. Were all monies earned as interest or otherwise derived from the
investment of the proceeds of the sale of bonds credited to the Debt
Service Fund or to the Bond Building Fund if authorized by the
voters or federal laws or rules require the interest to be used for
capital expenditures? A.R.S. §15-1024(C)
5/14
N/A
COMMENTS
No bonds issued during the year.
N/A
N/A
N/A
No Bond Building Fund.
N/A
N/A
N/A
Page 23 of 24
USFR COMPLIANCE QUESTIONNAIRE
YES/NO
GOVERNING BOARD/MANAGEMENT PROCEDURES
1. Were written minutes prepared or a recording made of Governing
Board meetings? A.R.S. §38-431.01(B)
2. Did the District maintain a conflict of interest file for employees
and Governing Board members who have made such conflicts
known to the District? A.R.S. §38-509
3. If any purchases were made from vendors identified on documents
in the conflict of interest file, did the individual with the conflict
refrain from voting upon or otherwise participating in any manner
in such purchase? A.R.S. §38-503(B)
4. Did the District’s management appropriately resolve all allegations
of theft, fraud, or misuse of district monies and assets in a timely
manner? (Note: If the answer is other than “N/A”, the “Comments”
column should include a summary of the allegation and action
taken by district management.)
COMMENTS
YES
YES
N/A
No such purchases.
N/A
No allegations of theft, fraud, or
misuse during fiscal year 201314.
This questionnaire was completed in accordance with the requirements of the Office of the Auditor General as set forth in
the instructions on pages 1 and 2.
5/14
Heinfeld, Meech & Co., P.C.
Audit Firm
December 19, 2014
Date
Eric S. Taylor, CPA, CGFM
Preparer (AUDIT FIRM Representative)
Partner
Title
Page 24 of 24
LIBERTY ELEMENTARY SCHOOL DISTRICT NO. 25
UNIFORM SYSTEM OF FINANCIAL RECORDS
COMPLIANCE QUESTIONNAIRE
FOR FISCAL YEAR ENDED JUNE 30, 2014
COMMENTS
1.
One of five M&O Fund revolving bank account disbursements reviewed did not require an immediate
outlay of cash.
2.
One of five student activities cash receipts reviewed, one of five auxiliary operations receipts reviewed, one
of five extracurricular activities fees tax credit receipts reviewed, and one of five gift and donations receipts
reviewed were not deposited within one week of receipt. Additionally, for one of five gifts and donations
cash receipts reviewed, we were unable to determine the monies were deposited timely, as evidence of
receipt was not documented by the District.
3.
One of three items selected from the stewardship listing could not be located on the School premises.
4.
Budgeted expenditures reported in the AFR for the Civic Center, Community School, Auxiliary Operations,
Extracurricular Activities Fees Tax Credit, Gifts and Donations, and Career and Technical Education and
Vocational Education Projects Funds do not agree to the District's revised budget.
5.
Actual revenues reported in the AFR for the Title I Grants Fund do not agree to the District's accounting
records by $11,071. Additionally, actual expenditures reported in the AFR for the Gifts and Donations Fund
do not agree to the District's accounting records by $9,355. The $9,355 was reported in the Career and
Technical Education and Vocational Education Projects Fund in the AFR.
6.
For two of 10 elementary and junior high attendance records reviewed, the District did not correctly report
absences resulting in a net overstatement of absences of 0.
7.
For one of 10 entries reviewed, the date on the entry form (1/28/14) does not agree to the date in the
computerized system (1/27/14). 5/14
APPENDIX A