STATE AUDIT

STATE AUDIT
Recommendations
To further improve Sebring schools' financial condition, state Auditor Betty Montgomery's office recommends:
Consulting with district legal counsel to seek reduction of up to four full-time regular teaching positions and three full-time education service personnel.
By reducing the teaching positions, the district could save approximately $244,000 annually in salaries and benefits. By reducing the education service personnel positions, the district could save about $175,000 annually in salaries and benefits. Montgomery noted that before making such decisions, the district should carefully weigh the impact of cutting teaching staff on the learning environment and the district's ability to accomplish its mission and goals.
Rearranging the grade structure and transferring students to the newer portion of B.L. Miller Elementary and leasing the old section of the building to other organizations. The audit suggests the district could save $80,000 annually by implementing this recommendation.
Eliminating one full-time food services position, one full-time office-clerical position, and reducing one full-time administrative position by using a supplemental contract for the athletic director position. These three reductions could save the district a combined $111,000 annually in salaries and benefits.
Negotiating a 10 percent employee contribution for full-time employees and/or alter plan benefits for health care. This would save the district $82,000 annually in health-care costs.
Negotiating to revise the reduction-in-force provision in the certificated contract. Furthermore, the district should seek to remove the provision prohibiting bargaining unit work from being subcontracted.
Improving the reliability and reasonableness of its forecasting methodology for real estate property taxes, unrestricted grants-in-aid, and personal services.