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Brunswick City School District Could Save $2 Million
Columbus – More than $2 million in potential savings were identified in a performance audit of the Brunswick City School District (Medina County) released today by Auditor of State Dave Yost.
“When a financial forecast calls for a snowballing deficit, it’s time to take precautions,” Auditor Yost said. “These recommendations, along with the district’s proactive approach, will help shovel a clear path to stable financial footing.”
In consultation with the Ohio Department of Education (ODE), the Auditor of State’s office selected the school district for a performance audit based on its projected negative 60-day cash reserves, operational expenditures exceeding revenues, and projected deficits.
According to the report, the district could consolidate bus routes and run a reduced number of active buses, which would reduce the number of buses the district needs to replace. By reducing its active bus fleet by nine buses, the district can save approximately $296,800 annually. To help the district track bus maintenance costs and identify optimal times to remove or replace vehicles, the report recommends the district install a computerized maintenance management system. The system would cost the district $11,500 for initial installment and an additional $1,500 each year for maintenance.
Auditors identified additional savings if the district:
- Reduces health insurance costs ($816,600);
- Reduces 9.5 full-time educational service personnel positions ($547,600);
- Reduces four full-time general education teacher positions ($200,100);
- Revises salary schedule and implements a salary schedule freeze ($81,600);
- Reduces two full-time maintenance positions ($64,700);
- Increases food service labor efficiency ($42,000); and
- Renegotiates collective bargaining agreement provisions ($35,800).
The district’s October 2015 five-year forecast projects a year-end deficit of $12,916,050 in FY 2019-20. This does not include the projected impact of renewal levies during the forecast period, which if passed, would result in a positive ending fund balance of $4,990,450 in FY 2019-20. If the district implements the recommendations within the performance audit, the deficit projected in FY 2019-20 could be reduced to $4,684,850.
A full copy of this performance audit may be accessed online.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.