BRISTOL SCHOOLS State audit stresses district's need to pass levy

The district has been in fiscal emergency since last October.
BRISTOLVILLE -- A state financial audit of Bristol schools shows the district's reliance on taxpayers for funding and the need to pass a levy to sustain it.
Ohio Auditor Betty Montgomery's office released the audit of the school district covering July 1, 2002, through June 30, 2003, on Tuesday. The audit cites the district because of negative fund balances in the general and food service funds as of June 30, 2003, but notes that the district has been working with the oversight commission to remedy the situation.
District officials couldn't be reached.
The district was declared in fiscal emergency last October because of an anticipated deficit by year's end. A state commission was appointed to oversee district finances.
The district already has laid off employees, decided to close Farmington Elementary, instituted pay to participate and limited busing because of tight money.
"The district's taxpayers, as a whole, are by far the primary support for district students," the audit says.
Levy needed for funds
It is "in a situation where an operating levy has to be passed by district voters in 2004 in order for the district to obtain the necessary funds to meet its operating expenses in the future.
"Without the passage of an operating levy, further reductions in staffing are inevitable," the audit says.
Voters rejected levies in March 2004 and in November 2003. A 6.9-mill levy is on the Aug. 3 special election ballot.
Declining enrollment also is a factor in the district's finances.
"The district has lost over 20 students over the last three years," the report says. "When theses students leave, the state funding is also decreased."
Open enrollment, charter and electronic schools play a role in the declining enrollment.
"With decreased state funding, further cost cutting measures are inevitable unless other revenue sources become available (i.e., operating tax levy)," the audit says.