MY EVERETT NEWS

After nine years of audits with no findings, Everett Public Schools’ May 14 state audit report includes a finding about the timing of some school construction expenses for the district capital fund.

“This is a finding about ‘timing,’” Executive Director of Finance and Operations Jeff Moore explains. “The nature of the finding is clear when one understands three things about guidelines for school financial reporting:

1. Each school district fiscal year ends on Aug. 31. Each new fiscal year begins Sept. 1.

2. School districts and other state agencies follow Generally Accepted Accounting Principles (GAAP). GAAP sets guidelines for when different expenses in the district’s five major funds should be reported – particularly when materials arrive and expenses are incurred very close to the end of one school year (Aug. 30) and the beginning of the next (Sept. 1).

3. GAAP reporting guidelines for the capital fund are not black and white. The district’s decision to create clarity by establishing a consistent cutoff date for “last year” and “this year” expense reporting prompted the auditor’s finding.

We set Sept. 9 as the cutoff date after carefully reviewing GAAP and the state accounting standards. We felt that this would be consistent and would give better information to our public,” said Moore.

The auditor disagrees with the district’s decision about Sept. 9. Instead, the auditor says the cutoff date should be Sept. 30, with some exceptions.

“We accept the auditor’s direction about Sept. 30. Doing so accomplishes what we set out to do in the beginning – that is, make our financial reporting consistent from year to year,” affirms Moore.

After nine years of audits with no findings, district is asked to change the timing of some expense reports

The auditor also felt that the district’s on paper value of school buildings was low by $85,000. The auditor recommended that the district add that amount to the current $462 million value of all district buildings, increasing the district’s property “book” values by .018 percent.

“State auditors play an important role in public accountability. Everett Public Schools has not had an audit finding in the last nine years. While we would have preferred to extend our ‘no findings’ status well into the future, receiving a finding is all part of continually improving the way we do business,” said Moore.

Director of State and Local Audit, Chuck Pfeil, was among the team who attended the audit exit meeting on Monday. In his closing comments he affirmed, “Over the last ten years, it has been clear that the district puts a lot of emphasis on doing things properly.”

Audit Manager Casey Dwyer assured the board of directors that the district’s “… financial statements are accurate; they accurately report your status … This is a timing issue.”

“We respect the role state auditors play in maintaining a high level of public trust in responsible accounting for public resources. We’ll continue to follow their instructions, even when they differ from the advice of our own CPA who was once a state auditor,” affirmed Superintendent Gary Cohn.

“Of course, we are all disappointed that this year’s audit finding after nine years of audits with no findings. Nevertheless, our outstanding finance and facilities teams will continue to build exceptional schools and earn awards for exceptional financial responsibility and reporting as they have for the past two decades,” Cohn added.

In his announcement of Dr. Peter Scott’s selection as an executive director, Superintendent Cohn noted Scott’s leadership success. “Under Peter’s leadership, Gateway has been one of the top performing middle schools in the state, consistently outperforming schools of similar size and demographics. Gateway has been a Washington School of Achievement for the last four years – a recognition given only to the state’s top 5 percent of high performing schools that consistently improve student achievement. Earning successive honors over time becomes more challenging each year,” noted Cohn.

In his new position, which will begin July 1, Scott will oversee a segment of the district’s 26 different schools. His selection to be an executive director followed closely his being named the state’s top administrator by the Washington Association of Educational Office Professionals (WAEOP).
“The coincidental close timing of Peter’s recognition by school staff office professionals and his selection to help lead student achievement efforts at the district level is a concrete affirmation of how widely regarded he is by everyone across the district. This is because of his focus on the needs of each student, his leadership skills, and the relationships he forges with staff, parents and the community,” said Cohn.

The accolades about Scott in Cohn’s announcement and the comments in the WAEOP nomination affirm Scott’s abilities.
Gateway’s registrar and counseling secretary Pam James was WAEOP’s area director for Snohomish County and is the current president-elect. She details Scott’s emphasis on continual improvement for each staff member as a way to support learning for each student. “He is enthusiastic when I talk about professional development events WAEOP plans and how we are helping other office professionals learn and grow. He welcomes classified staff to all general staff meetings and wants us to be part of the trainings and discussions offered to classroom teachers. We feel appreciated, respected and supported as integral to student success.”

Gateway’s lead math teacher Jessica Lutthans points to Scott’s connection with parents as one of the ways he’s fostered bridges between school and family. “He has continued to make connections with parents. Our PTSA membership levels have never been higher.” In 2010 the school PTSA recognized Scott with the Outstanding Educator Award.
Stacy Dachenhausen, seventh-grade language arts, reading and social studies teacher at Gateway, believes that student achievement at Gateway is “… a reflection of the hard work of students and staff …” and “… first and foremost a reflection of the high expectations Peter has for each of us as educators and students. Peter leads by example, expecting as much, if not more from himself, than he does from all of us.”
Lutthans notes that he is a role model for lifelong learning as well as a good sport. “Students learn he takes lifelong learning seriously when he schedules events and assemblies, and we celebrated the award of his doctoral degree, but they also know he has a sense of humor since he dresses up in costumes on Spirit Days. He once agreed to have a pie thrown in his face to the surprise and delight of the school audience, and he did a dance competition with a student to a Michael Jackson song. Students and teachers both know that Dr. Scott cares about them and has high expectations of them.”

Scott began his education career as a teacher in what he terms “… under-resourced urban schools. I was motivated then – as I am now – by a desire to ensure each student receives quality instruction, a safe classroom, an expanding world view, and preparation for a successful future, no matter what each student’s life circumstances might predict.” He was a special education teacher in Oakland, California, a math teacher in Boston and a team leader in Cambridge, Massachusetts. While he was in the Boston and Cambridge area, he earned a Master of Education degree from Harvard. Before becoming an assistant principal at Evergreen Middle School in 2006, he held that position for a school in San Diego.

In 2008 he moved from Evergreen to Gateway. In his time working with middle school students in this district, he earned a Doctor of Education degree in 2011 from the University of Washington – and celebrated that milestone with students and staff at Gateway. “Thinking systemically, trying to solve complex problems, working with parents and community members, helping students grow academically and socially … this is immensely fulfilling work,” Scott says of his work as a school administrator.