Superintendent's Message for April 2024
The end of the 2023-2024 school year is just around the corner and we are ready to make a quick and strong
dash to the finish line. Before we wrap it up, we have many activities scheduled for all students so please take time to
check the school calendar on our website for all of the activities. The prom will be held at the Eagle’s Nest in Prescott
on April 13th and graduation is planned for May 19th at 2 p.m. in the Activity Center in Corning.
This month, I am going to continue the tour through the different funds we have within the school’s budget. Our
General Fund is very similar to your checking account. As mentioned last month, state aid, federal funding, and
property taxes, fund the general fund. We use general fund dollars on employee salaries and benefits, curriculum,
transportation, fuel, utilities, and special education. Two years ago, we joined the Iowa Local Government Risk Pool for our natural gas expenses for both districts. By doing this, we could shift our costs from the general fund to our
management fund.
The district has used our Physical Plant and Equipment Levy fund and our Statewide Penny Infrastructure Tax
to complete many facility and equipment updates. Recently, we improved our long jump pit area and the shot-put ring
at the track complex. We are replacing all of the doors at the activity center in the next two months. We also
purchased a new lawnmower. We are in the final stages of completing the HVAC replacement at the activity center.
Every year we continue to purchase new vehicles to transport our students. These funds also allow us to repair our
buildings when unexpected circumstances arise.
The Debt Service fund is used to account for the revenues, other financing sources, other financing uses, and
the related expenditures for long-term debt. This includes accounting for bond principal, interest, and other debt related
expenditures used for our buildings, athletic facilities, and scoreboards. Recently, both districts successfully passed
referendums for building projects. Payments are made annually to retire this long-term debt.
The Capital Project fund is used to account for financial resources used for construction projects in which bond
proceeds are invested. We pay vendors through the capital projects fund as the work is completed. This fund is
currently being used for the Corning elementary building, baseball, and softball project work. The project in Corning is
underway and the geothermal work will begin this month.
Next month, I will touch on some other accounts and how they are funded. Most of our accounts are funded
through property taxes and state aid. As a district superintendent, I hope they will always increase state aid so we can
provide more property tax relief to our stakeholders. Have a great April!
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