Special Report Legislative Joint Auditing Committee April 16, Athletic Expenditures

Transcription

1 Special Report Legislative Joint Auditing Committee April 16, 2010 Athletic Expenditures Selected Arkansas Public School Districts For the Year Ended June 30, 2009 ARKANSAS DIVISION OF LEGISLATIVE AUDIT 172 State Capitol, Little Rock, AR Phone: Fax: Report ID: PSSR04610 / PSSR06410 Report Date: April 9, 2010

2 ARKANSAS LEGISLATIVE JOINT AUDITING COMMITTEE DIVISION OF LEGISLATIVE AUDIT Sen. Bobby L. Glover Senate Co-Chair Rep. Johnny Hoyt House Co-Chair Sen. Bill Pritchard Senate Co-Vice Chair Rep. Beverly Pyle House Co-Vice Chair Roger A. Norman, JD, CPA, CFE Legislative Auditor

3 Arkansas Division of Legislative Audit INTRODUCTION This report is issued to fulfill our responsibilities under Ark. Code Ann which was enacted to enhance accountability for athletic expenditures by public schools. The Code requires the Division of Legislative Audit to conduct an annual review of the athletic expenditures reported to the Arkansas Department of Education (ADE) on a rotating basis so each public school district is evaluated at least once every five years. A summary of districts tested with athletic expenditure reporting errors exceeding 10% is provided in Schedule 1, page 1-1. OBJECTIVES Ark. Code Ann (a) requires the local school board of each school district to certify annually by September 15 to the State Board of Education the amount of the district s total expenditures for interschool athletic programs paid from state funds for the previous year. Our objectives in preparing this report were: Determine the accuracy and completeness of athletic expenditures reported by public school districts in compliance with the rules and regulations of ADE; and Evaluate the consistency in calculating and reporting athletic expenditures from district to district. SCOPE AND METHODOLOGY This report encompasses the period July 1, 2008 through June 30, 2009 and includes findings and recommendations related to our review of athletic expenditures at 48 school districts selected for testing in the east and southeast region of the State and 20 school districts that had a review adjustment exceeding 10% during the review. The rotation of districts selected for testing is identified in Exhibit I on page v. To conduct the review, we first obtained a copy of the Athletic Expenditure Report for the 2009 school year issued by ADE based upon data reported by the school districts (provided at Appendix A). To test the accuracy and completeness of amounts reported, we independently extracted necessary data from the Arkansas Public School Computer Network (APSCN). Using APSCN accounting codes, we reclassified certain expenditures to provide consistency with the expenditure classifications listed in Arkansas Code (see Schedule 2 and Schedule 3, Column B). We also reviewed ADE rules and regulations related to calculating and reporting athletic expenditures. In testing the districts allocation of expenditures to athletics, we relied on the methods outlined in three memos issued by ADE: We reclassified certain expenditures to provide consistency with the expenditure classifications listed in Arkansas Code. Memo Number COM issued June 23, Includes instructions on allocating property insurance, utilities, student i

4 Athletic Expenditures Selected Arkansas Public Schools transportation, and all other maintenance expenditures (Appendix C); Memo Number COM issued March 28, 2007 Clarifies the question of spirit teams and other financial coding matters relating to athletic expenditures and includes an example of how to allocate the salaries and benefits of coaches (Appendix D); and Memo Number COM issued June 6, 2008 Requires all expenditures relating to athletics to be coded to program code 115 and outlines allocation methods for transportation, property insurance, utilities, maintenance, facilities construction/renovation, and salaries and benefits for coaches. These allocation methods, which were recommended for the school, were mandatory beginning with the school year (Appendix E). As a final step, we prepared a draft report and forwarded each school district the section of the report related to their individual district in order to provide a final opportunity for the districts to communicate any concerns related to information presented for their district. Any adjustments necessary to provide accuracy and consistency were made before the report was finalized. The methodology used in conducting this review was developed uniquely to address our stated objectives and, therefore, this review was more limited in scope than an audit conducted in accordance with Government Auditing Standards. CONCLUSIONS The conclusions discussed below are separated into two categories - districts initially reviewed in school year and districts that were revisited for the school year due to a review adjustment exceeding 10% noted in Districts Initially Reviewed for the School Year The review of athletic expenditures for the year ended June 30, 2009 was limited to 48 school districts with total reported athletic related expenditures of $19.7 million or approximately 15.9% of the $124.0 million reported to ADE by all of Arkansas s public school districts. Results from our review are summarized below. Total athletic expenditures reported to ADE before review adjustments for the 48 school districts tested were $19.7 million; Total athletic expenditures after review adjustments were $23.1 million resulting in total adjustments of $3.4 million (14.7%); and ii

5 Arkansas Division of Legislative Audit Expenditures for 23 of 48 districts reviewed were adjusted in excess of 10% as a result of our review. The total amount of adjustments for these districts ranged from $7,759 at the Stephens School District to $2.0 million at the Hamburg School District. Review adjustments were primarily made in the following expenditure categories: Allocation of Salaries and Benefits - We noted 27 of 48 districts initially tested in improperly allocated coaches salaries between athletics and instruction expenditures. By rule, the allocation is based on the ratio of athletic to non-athletic class periods (e.g. 2 of 7) and 100% of any stipend or contract days paid exclusively for athletic duties. Expenditures for 23 of 48 districts reviewed were adjusted in excess of 10% as a result of our review. Allocation of - We noted 9 of 48 districts initially tested in improperly allocated athletic-related construction costs. By rule the allocation is based on the ratio of square footage and hours the facility is expected to be used for athletic purposes as compared to academic purposes. We recommend the school districts allocate athletic expenditures in the manner prescribed by ADE rules. We also recommend ADE continue to provide training and assistance to the appropriate school district employees in the calculating and recording of the salaries and benefits of coaches and athletic-related construction. Management Response: ADE agrees with the recommendation and will continue to provide training and assistance to the appropriate school district employees in the calculating and recording of the salaries and benefits of coaches and athletic-related construction. ADE will emphasize the required allocation methods in the annual Tier 1 training provided superintendents and business managers and APSCN Financial Field Support personnel will continue to provide technical assistance to school districts that are failing to apply the correct allocation methods. In addition, ADE will issue a Commissioner s Memo that communicates the results of the most recent Special Report on Athletic Expenditures. Districts with Review Adjustments Exceeding 10% for the School Year The review of athletic expenditures for the year ended June 30, 2009 also included the 20 school districts with reported review adjustments exceeding 10% of reported athletic expenditures in the review. The 20 school districts revisited were: 1. Alma 2. Alpena 3. Bald Knob 4. Bergman 5. Bradford 6. Cedarville iii

6 Athletic Expenditures Selected Arkansas Public Schools 7. Flippin 8. Greenwood 9. Guy-Perkins 10. Huntsville 11. Lead Hill 12. Mansfield 13. North Little Rock 14. Omaha 15. Pea Ridge 16. Prairie Grove 17. Pulaski County Special 18. West Fork 19. White County Central 20. Yellville-Summitt Results from our review are summarized below. The North Little Rock School District and the Pulaski County Special School District have not accurately reported athletic expenditures for the third consecutive year. Total athletic expenditures reported to ADE before review adjustments for the 20 school districts revisited were $10.6 million; Totals after review adjustments were $11.9 million for total adjustments of $1.3 million (10.9%); and Expenditures for 4 of the 20 districts revisited were adjusted in excess of 10% as a result of our review. The total amount of adjustments for these districts ranged from $15,854 at the Lead Hill School District to $638,036 at the Yellville-Summit School District. Based on our site visits to the individual school districts and discussions with ADE officials, we conclude the parties involved are making an effort to improve the accuracy and reliability of athletic expenditure reporting. However, Schedule 1 on page 1-1 shows the North Little Rock School District and the Pulaski County Special School District have not accurately reported athletic expenditures for the third consecutive year. We recommend ADE take necessary steps to ensure the North Little Rock School District and the Pulaski County Special School District accurately report athletic expenditures in future reporting periods. Management Response: ADE will meet with officials of North Little Rock School District and Pulaski County Special School District for the purpose of explaining the deficiencies shown in the Special Report and in order to fully explain the sanctions that could apply if corrective action does not occur. Those sanctions include being placed in fiscal distress and accreditation citation. Both of these conditions, if not iv

7 corrected, could ultimately lead to state take-over and/or annexation. ADE will work closely with these two districts for the remainder of the school year in an effort to ensure accurate reporting of athletic expenditures. Arkansas Division of Legislative Audit Exhibit I School Districts Selected for Testing - By County 1. Jackson County Jackson County Newport 2. Woodruff County Augusta McCrory 3. Cross County Cross County Wynne 4. Crittenden County Earle Marion Turrell West Memphis 5. Prairie County Des Arc Hazen 6. Monroe County Brinkley Clarendon 7. St. Francis County Forrest City Hughes Palestine-Wheatley Tested Lee County Lee County 9. Arkansas County Dewitt Stuttgart 10. Phillips County Barton-Lexa Helena-W. Helena Marvell Tested Dallas County Fordyce 12. Cleveland County Cleveland County Woodlawn 13. Lincoln County Star City 14. Desha County Dumas McGehee 15. Ouachita County Bearden Camden Fairview Harmony Grove Stephens 16. Calhoun County Hampton 17. Bradley County Hermitage Warren 18. Drew County Drew Central Monticello 19. Union County El Dorado Junction City Norphlet Parkers Chapel Smackover Strong-Huttig 20. Ashley County Crossett Hamburg 21. Chicot County Dermott Lakeside v

8 LIST OF SCHEDULES The schedules included in this report are briefly described below. Schedule 1 Summary of Results Provides a list of school districts reviewed for the year ended June 30, 2009 with review adjustments exceeding 10% of reported athletic expenditures. Each of these districts will be revisited in conjunction with the review of athletic expenditures. Schedule 2 Schedule of Athletic Expenditures 48 School Districts Selected for Review Provides a compilation of athletic expenditures for the 48 school districts selected for initial review for the year ended June 30, Cost categories consist of salaries, benefits, purchased services, supplies and materials, property, other, maintenance, and travel. Column A includes the expenditure amounts as reported to ADE, column B includes amounts reclassified between expenditure categories for consistency with Ark. Code Ann , column C includes audit adjustments made as a result of our review procedures, and column D amounts are the total adjusted athletic expenditures. Additionally, the schedule presents related headcounts and full-time equivalent (FTE) positions, and a cost per FTE. Schedule 3 Schedule of Athletic Expenditures 20 School Districts Revisited Provides a compilation of athletic expenditures for the 20 school districts revisited for the year ended June 30, 2009 because their review adjustment exceeded 10% of reported athletic expenditures during the review. Cost categories consist of salaries, benefits, purchased services, supplies and materials, property, other, maintenance, and travel. Column A includes the expenditure amounts as reported to ADE, column B includes amounts reclassified between expenditure categories for consistency with Ark. Code Ann , column C includes audit adjustments made as a result of our review procedures, and column D amounts are the total adjusted athletic expenditures. Additionally, the schedule presents related headcounts and full-time equivalent (FTE) positions, and a cost per FTE. LIST OF APPENDICES The appendices included in this report are briefly described below. Appendix A - Arkansas Department of Education Athletic Expenditure Report for the year ended June 30, 2009 Appendix B - Act 255 of An act to revise accountability and review requirements concerning athletic expenditures by public school districts. Appendix C - Arkansas Department of Education Memo Number COM concerning expenditure allocation for athletic expenditures. Appendix D - Arkansas Department of Education Memo Number COM concerning financial coding and reporting of athletic expenditures. Appendix E - Arkansas Department of Education Memo Number COM concerning expenditure allocation and financial coding for athletic expenditures.

9 Schedule 1 Summary of Results For the Year Ended June 30, 2009

10 Schedule 1 Summary of Results School Districts with Athletic Expenditure Adjustments Exceeding Ten Percent July 1, 2008 through June 30, 2009 Year Districts Initally Tested Year Tested Review Adjustments Percent Amount Percent Amount Percent Amount North Little Rock 83.5% 1,248, % 444, % 170,662 Pulaski County Special 87.5% 2,481, % 475, % 425,433 Lead Hill Not Tested Not Tested 32.8% 15, % (15,854) Yellville-Summit Not Tested Not Tested 19.1% 78, % 638,036 Augusta Not Tested Not Tested Not Tested Not Tested 31.2% $38,732 Barton-Lexa Not Tested Not Tested Not Tested Not Tested 58.3% 58,373 Bearden Not Tested Not Tested Not Tested Not Tested 31.1% 40,885 Brinkley Not Tested Not Tested Not Tested Not Tested 42.5% 76,559 Cleveland County Not Tested Not Tested Not Tested Not Tested 18.9% 44,574 Dermott Not Tested Not Tested Not Tested Not Tested 20.7% 22,887 Dewitt Not Tested Not Tested Not Tested Not Tested 20.3% 70,060 Earle Not Tested Not Tested Not Tested Not Tested 28.4% 68,575 El Dorado Not Tested Not Tested Not Tested Not Tested 33.3% 386,292 Forrest City Not Tested Not Tested Not Tested Not Tested 15.2% 111,494 Hamburg Not Tested Not Tested Not Tested Not Tested 317.1% 2,030, Hazen Not Tested Not Tested Not Tested Not Tested 47.5% 31,760 Helena - West Helena Not Tested Not Tested Not Tested Not Tested 11.8% 65,445 Hughes Not Tested Not Tested Not Tested Not Tested -15.6% (32,875) Junction City Not Tested Not Tested Not Tested Not Tested 43.9% 59,648 Marion Not Tested Not Tested Not Tested Not Tested 37.5% 292,500 Marvell Not Tested Not Tested Not Tested Not Tested 28.0% 13,895 McCrory Not Tested Not Tested Not Tested Not Tested 20.8% 34,554 Newport Not Tested Not Tested Not Tested Not Tested 43.0% 117,490 Palestine-Wheatley Not Tested Not Tested Not Tested Not Tested 82.9% 41,397 Smackover Not Tested Not Tested Not Tested Not Tested 11.8% 35,596 Stephens Not Tested Not Tested Not Tested Not Tested 16.1% 7,759 Woodlawn Not Tested Not Tested Not Tested Not Tested 19.7% 44,435 Note: Districts with adjustments of 10% or more of reported athletic expenditures will be restested during the review. 1-1

11 Schedule 2 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009

12 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Augusta (489) Salaries $81,063 ($3,451) $17,059 $94,671 Benefits 19,991 (716) 4,237 23,512 Purchased services 3,341 (3,184) 157 Supplies & materials 10,410 (5,774) 4,636 Other 9,197 (4,188) 5,010 Maintenance 8,958 14,058 23,016 Travel 8,355 3,379 11,733 Total Athletic Expenditures $124,002 $0 $38,732 $162, % 4 3.6% $ $56,278 Barton-Lexa (769) Salaries $60,908 ($4,142) $29,682 $86,448 Benefits 14,113 (569) 7,081 20,625 Purchased services 25,030 (25,030) 0 Supplies & materials Other 4,711 4,711 Maintenance 2,137 21,610 23,747 Travel 22,893 22,893 Total Athletic Expenditures $100,051 $0 $58,373 $158, % 4 2.9% $ $65,

13 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Bearden (608) Salaries $84,496 ($1,526) $21,116 $104,086 Benefits 19,596 (250) 4,924 24,270 Purchased services 2,378 (2,378) 0 Supplies & materials 6,901 (6,169) 732 2,500 2,500 Other 15,766 (13,990) 1,776 Maintenance 8,547 14,845 23,392 Travel 15,766 15,766 Total Athletic Expenditures $131,637 $0 $40,885 $172, % 4 4.5% $ $53,482 Brinkley (735) Salaries $82,667 ($1,400) $39,367 $120,635 Benefits 18,628 (303) 8,877 27,201 Purchased services 19,276 (7,423) 11,853 Supplies & materials 58,890 (7,302) 51,588 Other 785 1,703 2,488 Maintenance 14,724 7,865 22,589 Travel 20,451 20,451 Total Athletic Expenditures $180,246 $0 $76,559 $256, % 4 4.0% $ $67,

14 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Camden Fairview (2,479) Salaries $504,159 ($24,749) $479,410 Benefits 122,108 (7,037) 115,070 Purchased services 64,054 (13,657) 50,397 Supplies & materials 45,250 (5,640) 39,609 17,570 17,570 Other 182,161 (177,742) 4,420 Maintenance 155,764 ($52,242) 103,522 Travel 73,061 73,061 (Reroof athletic complex) 35,384 35,384 Total Athletic Expenditures $935,303 $0 ($16,858) $918, % Clarendon (601) 4 4.5% $ $61,925 Salaries $94,561 ($900) $93,661 Benefits 23,660 (159) 23,502 Purchased services 10,380 (10,380) 0 Supplies & materials 19,371 (16,680) 2,691 Other 10,624 (9,540) 1,084 Maintenance 20,966 20,966 Travel 9,963 $3,851 13,814 (Softball field renovation) 6,730 6,730 Total Athletic Expenditures $158,597 $0 $3,851 $162, % 4 3.2% $ $58,

15 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Cleveland County (849) Salaries $134,370 $18,282 $152,652 Benefits 32,701 4,449 37,150 Purchased services 1,120 1,120 Supplies & materials 1,802 1,802 Other 65,506 ($62,506) 3,000 Maintenance 33,740 33,740 Travel 28,766 28,766 (Softball field) 21,843 21,843 Total Athletic Expenditures $235,499 $0 $44,574 $280, % Cross County (605) 4 4.0% $ $54,229 Salaries $92,700 ($2,235) $90,465 Benefits 21,468 (484) 20,985 Purchased services 19,634 (3,215) 16,419 Supplies & materials 25,340 (24,462) 878 Other 140 2,475 2,615 Maintenance 6,845 $6,064 12,909 Travel 21,075 21,075 Total Athletic Expenditures $159,282 $0 $6,064 $165, % 4 3.6% $ $58,

16 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Crossett (1,921) Salaries $266,499 ($5,500) $260,999 Benefits 66,151 (1,104) 65,047 Purchased services 140,165 (71,275) 68,890 Supplies & materials 98,436 (46,290) 52,146 11,757 11,757 Other 168,409 (158,745) 9,664 Maintenance 91,515 ($24,847) 66,668 Travel 102, ,094 (Baseball/softball complex) 89,306 89,306 Total Athletic Expenditures $751,418 $0 ($24,847) $726, % Dermott (473) 4 4.5% $ $61,518 Salaries $36,385 ($4,800) $15,382 $46,966 Benefits 7,707 (914) 3,308 10,102 Purchased services 13,447 13,447 Supplies & materials 22,310 22,310 Other 30,877 (24,028) 6,849 Maintenance 3,959 4,197 8,156 Travel 25,783 25,783 Total Athletic Expenditures $110,727 $0 $22,887 $133, % 4 2.8% $ $58,

17 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Des Arc (613) Salaries $91,720 ($545) $91,175 Benefits 20,168 (104) 20,064 Purchased services 15,173 (11,820) 3,353 Supplies & materials 35,861 (6,252) 29,609 Other 31,366 (29,751) 1,616 Maintenance 19,323 $4,324 23,647 Travel 29,150 (5,203) 23,946 Total Athletic Expenditures $194,289 $0 ($880) $193, % 4 3.9% $ $52,971 Dewitt (1,431) Salaries $135,922 ($797) $68,923 $204,048 Benefits 29,787 (114) 15,135 44,807 Purchased services 28,447 (9,207) 19,240 Supplies & materials 75,477 (15,296) 60,181 Other 75,380 (68,204) 7,175 Maintenance 37,429 37,429 Travel 56,190 (13,998) 42,192 Total Athletic Expenditures $345,013 $0 $70,060 $415, % 4 3.5% $ $65,

18 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Drew Central (970) Salaries $140,124 ($11,909) $128,215 Benefits 32,210 (2,224) 29,986 Purchased services 16,908 (2,546) 14,362 Supplies & materials 19,550 (8,959) 10,591 99,577 (47,881) 51,696 Other 47,871 6,045 53,916 Maintenance 25,134 25,134 Travel 42,340 ($12,818) 29,522 Total Athletic Expenditures $356,240 $0 ($12,818) $343, % 4 4.9% $ $57,319 Dumas (1,581) Salaries $358,174 ($21,908) $3,162 $339,427 Benefits 84,002 (5,568) ,171 Purchased services 510,550 (499,745) 10,805 Supplies & materials 98,902 (32,021) 66,881 2,442 2,442 Other 166,443 (150,225) 16,218 Maintenance 138,629 (49,462) 89,167 Travel 74,672 74,672 (Indoor football practice field and softball field; athletic complex improvements) 496, ,166 Total Athletic Expenditures $1,220,513 $0 ($45,563) $1,174, % 4 5.8% $ $63,

19 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Earle (778) Salaries $61,045 ($45) $2,731 $63,731 Benefits 14,571 (10) ,214 Purchased services 38,513 (3,067) 35,446 Supplies & materials 110,641 (15,177) 95,463 9,609 9,609 Other 7,185 7,185 Maintenance 17,699 9,557 27,256 Travel ,918 14,518 (Football field and track improvements; various bond issue-related projects) 41,716 41,716 Total Athletic Expenditures $241,563 $0 $68,575 $310, % 4 3.3% $ $28,603 El Dorado (4,607) Salaries $671,843 ($65,201) $15,629 $622,270 Benefits 164,646 (18,288) 3, ,129 Purchased services 120,315 (50,353) 69,962 Supplies & materials 77,484 (34,088) 43,396 24,479 (21,682) 2,797 Other 100,594 (96,377) 4,217 Maintenance 175,661 (68,619) 107,042 Travel 110, ,328 (Basketball arena) 435, ,512 Total Athletic Expenditures $1,159,359 $0 $386,292 $1,545, % 4 3.5% $ $63,

20 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Fordyce (1,009) Salaries $265,503 ($27,032) $13,250 $251,722 Benefits 59,694 (6,178) 2,992 56,508 Purchased services 4,071 (3,036) 1,036 Supplies & materials 13,598 (13,598) 0 Other 51,315 (50,750) 565 Maintenance 73,162 (29,279) 43,883 Travel 27,431 27,431 Total Athletic Expenditures $394,180 $0 ($13,036) $381, % Forrest City (3,421) 4 4.5% $ $50,529 Salaries $451,478 ($25,810) $10,446 $436,114 Benefits 103,258 (5,462) 2, ,195 Purchased services 58,919 (15,805) 43,114 Supplies & materials 108,843 (22,636) 86,207 10,527 (6,449) 4,079 Other 2,090 13,841 15,931 Maintenance 51,209 44,705 95,914 Travel 11,112 53,943 65,054 Total Athletic Expenditures $735,114 $0 $111,494 $846, % 4 2.9% $ $72,

21 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Hamburg (1,937) Salaries $270,783 ($3,270) $267,514 Benefits 68,413 (717) 67,696 Purchased services 14,730 (3,630) 11,100 Supplies & materials 68,332 45, ,140 60,865 (60,865) 0 Other 157,223 (150,536) 6,688 Maintenance 63,480 ($11,584) 51,896 Travel 109, ,729 (Athletic complex) 2,042,015 2,042,015 Total Athletic Expenditures $640,347 $0 $2,030,431 $2,670, % Hampton (629) 4 4.2% $ $62,076 Salaries $90,084 ($1,851) $10,395 $98,628 Benefits 21,922 (354) 2,530 24,098 Purchased services 5,322 (1,231) 4,091 Supplies & materials 10,833 (6,450) 4,383 7,246 (1,252) 5,993 Other 37,683 (29,622) 8,061 Maintenance 22,174 22,174 Travel 18,587 (2,026) 16,561 Total Athletic Expenditures $173,089 $0 $10,899 $183, % 4 4.0% $ $68,

22 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Harmony Grove (1,037) - Ouachita County Salaries $139,942 ($4,301) $11,143 $146,784 Benefits 34,293 (873) 2,745 36,165 Purchased services 4,650 (1,930) 2,720 Supplies & materials 22,355 (6,200) 16,155 Other 40,095 (31,342) 8,754 Maintenance 8,130 21,187 29,317 Travel 36,515 (13,937) 22,578 Total Athletic Expenditures $241,334 $0 $21,138 $262, % Hazen (647) 4 3.3% $ $59,592 Salaries $53,656 ($36) $2,100 $55,720 Benefits 13,143 (9) ,648 Purchased services Supplies & materials Other Maintenance 14,652 14,652 Travel 14,494 14,494 Total Athletic Expenditures $66,799 $0 $31,760 $98, % 4 2.2% $ $53,

23 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Helena-West Helena (2,579) Salaries $273,974 ($32,988) $240,986 Benefits 62,515 (7,116) 55,398 Purchased services 49,972 (18,642) 31,331 Supplies & materials 127,237 (19,240) 107,997 2,064 2,064 Other 40,135 (2,012) 38,123 Maintenance 46,134 $14,481 60,615 Travel 33,865 50,964 84,829 Total Athletic Expenditures $555,898 $0 $65,445 $621, % Hermitage (494) 4 2.6% $ $64,292 Salaries $62,230 ($2,903) ($8,560) $50,767 Benefits 14,007 (580) (1,937) 11,490 Purchased services 3,072 (1,649) 1,424 Supplies & materials 15,212 (5,542) 9,670 Other 1,170 1,760 2,930 Maintenance 8,914 5,519 14,433 Travel 10,410 10,410 Total Athletic Expenditures $95,691 $0 $5,432 $101, % 4 2.8% $ $57,

24 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Hughes (450) Salaries $163,275 ($17,869) ($44,706) $100,700 Benefits 37,271 (3,848) (10,276) 23,147 Purchased services 704 (393) 311 Supplies & materials 8,909 8,909 Other Maintenance 22,109 22,109 Travel 22,107 22,107 Total Athletic Expenditures $210,194 $0 ($32,875) $177, % Jackson County (783) 4 4.0% $ $62,235 Salaries $77,033 $9,008 $86,041 Benefits 15,763 1,843 17,606 Purchased services Supplies & materials Other 41,245 ($41,245) 0 Maintenance 22,246 22,246 Travel 18,999 18,999 Total Athletic Expenditures $134,040 $0 $10,852 $144, % 4 2.5% $ $54,

25 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Junction City (584) Salaries $68,263 $20,539 $88,802 Benefits 16,950 5,100 22,050 Purchased services 2,824 2,824 Supplies & materials 7,012 7,012 2,093 2,093 Other 38,590 ($38,090) 500 Maintenance 6,830 16,694 23,524 Travel 31,260 8,495 39,755 (Indoor practice field) 8,820 8,820 Total Athletic Expenditures $135,732 $0 $59,648 $195, % 4 4.5% $ $56,848 Lakeside (1,251) - Chicot County Salaries $108,803 ($2,974) $105,830 Benefits 24,605 (597) 24,007 Purchased services 8,569 (1,965) 6,604 Supplies & materials 29,218 (6,240) 22,978 1,133 1,133 Other 9,802 (6,231) 3,571 Maintenance 8,205 $17,472 25,676 Travel 9,802 9,802 Total Athletic Expenditures $182,129 $0 $17,472 $199, % 4 1.9% $ $61,

26 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Lee County (1,134) Salaries $96,038 ($21,391) $74,648 Benefits 24,252 (4,497) 19,755 Purchased services 24,742 (6,005) 18,736 Supplies & materials 47,129 (562) 46,566 14,750 14,750 Other 1, ,976 Maintenance 22,086 ($6,025) 16,061 Travel 9,643 13,489 23,132 Total Athletic Expenditures $208,160 $0 $7,464 $215, % Marion (3,903) 4 2.0% $ $59,002 Salaries $431,225 ($19,029) $412,196 Benefits 105,810 (4,082) 101,728 Purchased services 57,707 57,707 Supplies & materials 19,621 19,621 Other 165,183 (143,832) 21,351 Maintenance 71,583 71,583 Travel 95,361 95,361 (Gymnasium) $292, ,500 Total Athletic Expenditures $779,548 $0 $292,500 $1,072, % 4 3.0% $ $70,

27 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Marvell (622) Salaries $29,342 ($6,178) $23,164 Benefits 6,662 (1,134) 5,528 Purchased services 4,757 (4,757) 0 Supplies & materials 8,835 (5,217) 3,617 Other 7,312 7,312 Maintenance 9,974 ($4,579) 5,395 Travel 18,475 18,475 Total Athletic Expenditures $49,596 $0 $13,895 $63, % McCrory (622) 4 1.0% $ $53,134 Salaries $81,812 ($989) $24,479 $105,302 Benefits 19,035 (311) 5,671 24,395 Purchased services 10,657 (1,598) 9,060 Supplies & materials 29,501 (4,369) 25,132 Other 25,001 (22,840) 2,160 Maintenance 14,455 4,404 18,860 Travel 15,652 15,652 Total Athletic Expenditures $166,006 $0 $34,554 $200, % 4 4.4% $ $61,

28 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures McGehee (1,164) Salaries $154,191 ($2,797) $151,393 Benefits 40,430 (617) 39,813 Purchased services 16,327 (2,048) 14,280 Supplies & materials 131,926 (63,738) 68,188 12,874 12,874 Other 2, ,949 Maintenance 8,921 $23,254 32,175 Travel 59,464 (24,109) 35,355 Total Athletic Expenditures $357,882 $0 ($855) $357, % Monticello (2,109) 4 4.0% $ $60,894 Salaries $467,297 ($38,214) $1,550 $430,633 Benefits 118,165 (11,134) ,418 Purchased services 49,471 (14,982) 34,489 Supplies & materials 118,662 (68,335) 50,327 73,207 (55,400) 17,807 Other 280,913 (170,278) 110,634 Maintenance 189,988 (91,121) 98,867 Travel 119, ,631 (Baseball and football field improvements) 48,725 48,725 Total Athletic Expenditures $1,107,714 $0 ($89,184) $1,018, % 4 6.1% $ $63,

29 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Newport (1,471) Salaries $179,964 ($9,803) $56,186 $226,347 Benefits 42,431 (2,124) 13,309 53,616 Purchased services 11,762 (11,107) 655 Supplies & materials 37,170 (18,285) 18,885 Other 2,200 6,715 8,915 Maintenance 29,428 22,209 51,637 Travel 5,176 25,785 30,961 Total Athletic Expenditures $273,528 $0 $117,490 $391, % Norphlet (441) 4 3.4% $ $53,839 Salaries $88,450 ($1,200) $87,250 Benefits 21,306 (254) 21,052 Purchased services 20,714 (7,608) 13,106 Supplies & materials 12,795 (12,795) 0 Other 500 1,454 1,954 Maintenance 12,223 $4,490 16,714 Travel 8,179 8,179 (Baseball and football field improvements) Total Athletic Expenditures $143,764 $0 $4,490 $148, % 4 4.4% $ $57,

30 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Palestine-Wheatley (617) Salaries $22,766 ($1,590) $28,403 $49,579 Benefits 5,518 (250) 6,884 12,152 Purchased services 3,788 (2,399) 1,389 Supplies & materials 16,731 (15,463) 1,268 Other 1,150 1,840 2,990 Maintenance 10,148 1,630 11,777 Travel 7,715 7,715 (Baseball field renovation) 4,480 4,480 Total Athletic Expenditures $49,953 $0 $41,397 $91, % Parkers Chapel (687) 4 1.9% $ $51,443 Salaries $153,108 ($1,650) $151,458 Benefits 43,051 (372) 42,679 Purchased services 14,696 (7,962) 6,734 Supplies & materials 32,969 (32,969) 0 97,775 (89,592) 8,183 Other 700 2,022 2,722 Maintenance 27,422 27,422 Travel 23,374 23,374 (Athletic complex additions) 79,727 79,727 Total Athletic Expenditures $342,300 $0 $0 $342, % 4 5.4% $ $62,

31 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Smackover (862) Salaries $157,897 $13,025 $170,922 Benefits 38,977 3,215 42,192 Purchased services Supplies & materials 37,525 37,525 2,737 3,900 6,637 Other 63,247 ($63,247) 0 Maintenance 39,215 39,215 Travel 24,032 24,032 (Football field sprinkler system) 15,456 15,456 Total Athletic Expenditures $301,282 $0 $35,596 $336, % Star City (1,698) 4 4.8% $ $57,289 Salaries $225,801 $2,526 $228,327 Benefits 56, ,962 Purchased services 274,196 (252,663) 21,532 Supplies & materials 94,315 25, ,749 48,486 (48,486) 0 Other 83,862 (79,262) 4,601 Maintenance 74,342 ($29,709) 44,633 Travel 50,458 50,458 (Baseball/softball complex) 227, ,094 Total Athletic Expenditures $783,065 $0 ($29,709) $753, % 4 4.5% $ $68,

32 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Stephens (375) Salaries $11,819 $12,470 $24,289 Benefits 2,927 3,088 6,015 Purchased services 20,157 ($16,256) 3,901 Supplies & materials 4,987 (4,467) 521 Other 8,160 (7,565) 595 Maintenance 4,722 (1,121) 3,601 Travel 23,565 (6,678) 16,887 Total Athletic Expenditures $48,050 $0 $7,759 $55, % Strong-Huttig (556) 4 1.5% $ $60,609 Salaries $32,289 $32,289 Benefits 6,991 6,991 Purchased services 16,530 ($1,893) 14,637 Supplies & materials 5,142 (790) 4,353 Other 43,951 (42,976) 975 Maintenance 10,157 ($4,373) 5,784 Travel 35,501 35,501 Total Athletic Expenditures $104,903 $0 ($4,373) $100, % 4 2.0% $ $58,

33 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Stuttgart (1,805) Salaries $389,321 ($31,388) $357,934 Benefits 90,539 (6,932) 83,607 Purchased services 18,693 (7,515) 11,178 Supplies & materials 62,383 (23,401) 38,982 Other 182,574 (180,898) 1,676 Maintenance 136,824 ($63,814) 73,010 Travel 109,949 (44,820) 65,129 (Gymnasium and press box renovations) 3,360 62,262 65,622 Total Athletic Expenditures $743,510 $0 ($46,372) $697, % Turrell (339) 4 4.8% $ $68,562 Salaries $24,209 ($520) ($8,489) $15,200 Benefits 5,606 (113) (1,969) 3,525 Purchased services 5,857 (5,857) 0 Supplies & materials 74 (74) 0 Other 4, ,433 Maintenance 5,931 (2,976) 2,955 Travel 12,620 12,620 Total Athletic Expenditures $40,546 $0 ($814) $39, % 4 1.4% $ $52,

34 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Warren (1,491) Salaries $295,420 ($11,409) $284,011 Benefits 75,028 (2,539) 72,489 Purchased services 22,642 (12,690) 9,953 Supplies & materials 114,803 (38,176) 76,627 20,207 (15,152) 5,055 Other 47,009 (35,695) 11,314 Maintenance 67,381 ($19,348) 48,033 Travel 48,279 (16,092) 32,187 Total Athletic Expenditures $575,110 $0 ($35,440) $539, % West Memphis (5,905) 4 4.5% $ $62,986 Salaries $616,163 ($65,475) $550,688 Benefits 134,607 (15,668) 118,939 Purchased services 1,865,000 (1,842,193) 22,807 Supplies & materials 65,524 (26,570) 38,954 31,086 31,086 Other 131,842 (111,344) 20,498 Maintenance 181,442 ($60,917) 120,526 Travel 40,981 12,255 53,237 (Basketball arena) 1,838,826 1,838,826 Total Athletic Expenditures $2,844,222 $0 ($48,661) $2,795, % 4 2.4% $ $69,

35 Schedule of Athletic Expenditures - 48 School Districts Selected for Review For the Year Ended June 30, 2009 Schedule 2 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Woodlawn (563) Salaries $85,929 ($447) $37,834 $123,315 Benefits 16,629 (97) 7,317 23,850 Purchased services 48,523 (45,711) 2,812 Supplies & materials 74,506 (46,804) 27,703 Other Maintenance 17,143 7,609 24,752 Travel 56,659 (8,324) 48,335 (Portable/temporary restrooms and concession buildings) 18,712 18,712 Total Athletic Expenditures $225,587 $0 $44,435 $270, % Wynne (2,908) 4 6.9% $ $54,105 Salaries $353,299 ($12,393) $340,906 Benefits 84,088 (2,482) 81,606 Purchased services 27,361 (12,461) 14,900 Supplies & materials 41,749 (5,258) 36,491 Other 68,171 (66,671) 1,500 Maintenance 28,519 $23,139 51,658 Travel 70,746 (24,786) 45,960 Total Athletic Expenditures $574,668 $0 ($1,647) $573, % 4 2.9% $ $71,

36 Note: Amounts may not total due to rounding. Endnote 1: Endnote 2: Endnote 3: Endnote 4: Endnote 5: School year rd quarter average daily membership (ADM) obtained from the Arkansas Department of Education (ADE). Reclassifications to provide consistency with expenditure categories included in Act 255 of Salary and Operating Fund expenditure information used to calculate percentage was obtained from ADE. Expenditure amounts are net of transfers to other Funds. Full-time equivalent position (FTE) is based on ratio of athletic salary to total certified or classified salary for each staff member included in athletic headcount. Total Salaries and Benefits per athletic staff FTE. 2-25

37 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited due to Review Adjustment Exceeding 10% in Fiscal Year 2008 Review For the Year Ended June 30, 2009

38 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Alma (3,367) Salaries $671,428 ($5,135) $666,293 Benefits 167,527 (930) 166,598 Purchased services 15,026 (8,584) 6,442 Supplies & materials 158,688 (29,244) 129,444 5,888 5,888 Other 185,025 (176,885) 8,140 Maintenance 121, ,455 Travel 99,322 99,322 (Basketball arena) $81,723 81,723 Total Athletic Expenditures $1,203,583 $0 $81,723 $1,285, % 4 5.5% $ $72,615 Alpena (579) Salaries $55,292 ($6,118) $49,174 Benefits 12,949 (1,718) 11,232 Purchased services 536 (536) 0 Supplies & materials 3,242 (2,571) 671 Other 21,390 (16,877) $6,187 10,701 Maintenance 10,813 (3,028) 7,786 Travel 17,005 17,005 Total Athletic Expenditures $93,409 $0 $3,160 $96, % 4 2.6% $ $54,

39 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Bald Knob (1,308) Salaries $209,628 ($7,565) $202,063 Benefits 47,750 (2,512) 45,239 Purchased services 6,948 (4,550) 2,398 Supplies & materials 12,854 (12,839) 15 Other 56,067 (51,995) 4,072 Maintenance 47,723 ($5,491) 42,232 Travel 31,737 31,737 Total Athletic Expenditures $333,246 $0 ($5,491) $327, % 4 4.0% $ $55,078 Bergman (1,058) Salaries $88,374 ($3,582) $84,792 Benefits 21,282 (765) 20,517 Purchased services 1,192 (1,192) 0 Supplies & materials 5,824 (4,859) 965 Other 18,712 (16,701) 2,011 Maintenance 18,999 ($2,795) 16,204 Travel 8,101 8,101 Total Athletic Expenditures $135,385 $0 ($2,795) $132, % 4 2.0% $ $58,

40 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Bradford (501) Salaries $23,327 ($540) $22,787 Benefits 5,050 (116) 4,933 Purchased services 1,681 (1,681) 0 Supplies & materials 12,394 (12,394) 0 Other Maintenance 4,554 4,554 Travel 10,177 10,177 Total Athletic Expenditures $42,452 $0 $0 $42, % Cedarville (937) 4 1.2% $ $46,201 Salaries $160,896 ($10,621) $150,275 Benefits 41,094 (1,689) 39,405 Purchased services 17,812 (9,436) 8,377 Supplies & materials 41,962 (13,310) 28,653 52,844 52,844 Other 37,432 (32,722) 4,710 Maintenance 22,589 $8,284 30,873 Travel 45,188 45,188 Total Athletic Expenditures $352,040 $0 $8,284 $360, % 4 6.2% $ $60,

41 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Flippin (873) Salaries $71,706 ($3,622) ($6,289) $61,795 Benefits 17,467 (746) (1,545) 15,177 Purchased services 168 (98) 70 Supplies & materials 769 (769) 0 Other 33,886 ($29,923) 3,963 Maintenance 9,263 10,560 19,823 Travel 25,894 (8,329) 17,565 Total Athletic Expenditures $123,996 $0 ($5,603) $118, % Greenwood (3,500) 4 1.8% $ $45,278 Salaries $764,040 ($63,109) $10,410 $711,341 Benefits 172,569 (18,603) 2, ,290 Purchased services 98,565 (87,665) 10,900 Supplies & materials 203,549 (203,549) 0 3,902 18,898 22,800 Other Maintenance 162, ,737 Travel 191,290 (69,999) 121,292 Total Athletic Expenditures $1,242,624 $0 ($57,265) $1,185, % 4 5.0% $ $74,

42 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Guy-Perkins (453) Salaries $44,663 ($3,392) $41,271 Benefits 8,809 (572) 8,237 Purchased services 7,420 (1,933) 5,486 Supplies & materials 12,476 (2,655) 9,820 Other 21,283 (18,494) 2,789 Maintenance 11,219 11,219 Travel 15,827 15,827 Total Athletic Expenditures $94,650 $0 $0 $94, % Huntsville (2,392) 4 2.4% $ $34,864 Salaries $511,816 ($55,749) $456,066 Benefits 111,511 (13,451) 98,060 Purchased services 7,057 (4,876) 2,181 Supplies & materials 37,921 (15,113) 22,809 Other 46,903 (43,511) 3,393 Maintenance 84,742 ($10,281) 74,461 Travel 47,957 47,957 Total Athletic Expenditures $715,207 $0 ($10,281) $704, % 4 4.3% $ $70,

43 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Lead Hill (360) Salaries $23,832 $23,832 Benefits 3,892 3,892 Purchased services 4,353 ($3,473) 880 Supplies & materials 19,013 (17,075) 1,938 65,373 (65,373) 0 Other 13,913 (13,913) 0 Maintenance 25,480 ($19,353) 6,127 Travel 8,981 3,499 12,480 (Softball field) 65,373 65,373 Total Athletic Expenditures $130,377 $0 ($15,854) $114, % 4 1.7% $ $55,449 Mansfield (988) Salaries $267,651 ($11,066) $256,585 Benefits 64,857 (2,390) 62,468 Purchased services 3,321 (1,202) 2,119 Supplies & materials 35 (35) 0 Other 90,390 (90,390) 0 Maintenance 46,060 46,060 Travel 59,022 59,022 Total Athletic Expenditures $426,253 $0 $0 $426, % 4 5.8% $ $66,

44 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures North Little Rock (8,581) Salaries $1,055,037 ($5,276) $1,049,761 Benefits 272,952 (848) 272,104 Purchased services 7,462 (285) 7,177 Supplies & materials 119,349 (50) 119,299 Other 50,217 (38,709) 11,509 Maintenance $170, ,662 Travel 45,168 45,168 Total Athletic Expenditures $1,505,017 $0 $170,662 $1,675, % 4 2.1% $ $73,031 Omaha (425) Salaries $50,198 ($2,358) $47,840 Benefits 11,657 (403) 11,254 Purchased services 778 (778) 0 Supplies & materials 9,955 (9,955) 0 Other 11,340 (9,019) 2,321 Maintenance 10,733 10,733 Travel 11,780 ($4,807) 6,973 Total Athletic Expenditures $83,928 $0 ($4,807) $79, % 4 2.4% $ $60,

45 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Pea Ridge (1,553) Salaries $183,695 ($7,311) $176,384 Benefits 43,387 (1,355) 42,032 Purchased services 5,334 (4,627) 707 Supplies & materials 19,470 (19,470) 0 Other 21,152 (19,830) 1,321 Maintenance 29,476 $9,603 39,079 Travel 23,117 23,117 Total Athletic Expenditures $273,037 $0 $9,603 $282, % Prairie Grove (1,700) 4 3.0% $ $61,010 Salaries $265,760 ($11,307) $254,454 Benefits 59,994 (2,735) 57,259 Purchased services 5,042 (5,042) 0 Supplies & materials 10,711 (10,711) 0 Other 44,833 (41,817) 3,016 Maintenance 35,557 $8,805 44,362 Travel 36,055 36,055 Total Athletic Expenditures $386,340 $0 $8,805 $395, % 4 3.5% $ $60,

46 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures Pulaski County Special (16,916) Salaries $1,041,552 ($6,444) $310,516 $1,345,624 Benefits 244,233 (1,432) 72, ,663 Purchased services 826,893 (826,791) 102 Supplies & materials 36,565 (36,565) 0 5,619 5,619 Other 577,499 (569,623) 7,876 Maintenance 209,107 42, ,162 Travel 284, ,240 (Fieldhouse construction and football field renovation) 947, ,509 Total Athletic Expenditures $2,732,361 $0 $425,433 $3,157, % 4 1.5% $ $67,808 West Fork (1,258) Salaries $258,795 ($9,777) $13,315 $262,333 Benefits 64,101 (2,087) 3,316 65,330 Purchased services 5,240 5,240 Supplies & materials 3,003 3,003 Other 80,750 (76,620) 4,129 Maintenance 54,136 54,136 Travel 34,348 34,348 Total Athletic Expenditures $411,890 $0 $16,631 $428, % 4 5.1% $ $68,

47 Schedule 3 Schedule of Athletic Expenditures - 20 School Districts Revisited For the Year Ended June 30, 2009 (A) (B) (C) (D) Reported to Reclassified Review Adjusted School District / (ADM 1 ) ADE Expenditures 2 Adjustments Expenditures White County Central (686) Salaries $55,060 $55,060 Benefits 10,443 10,443 Purchased services 846 ($750) 96 Supplies & materials Other 19,747 (19,247) 500 Maintenance 12,451 12,451 Travel 7,547 7,547 Total Athletic Expenditures $86,933 $0 $0 $86, % Yellville-Summit (860) 4 1.8% $ $72,780 Salaries $115,223 $33,637 $148,859 Benefits 28,949 8,451 37,400 Purchased services 9,100 9,100 Supplies & materials 23,887 23,887 Other 53,597 ($52,626) 971 Maintenance 23,766 6,076 29,842 Travel 28,861 28,861 (Multi-purpose facility) 589, ,873 Total Athletic Expenditures $230,756 $0 $638,036 $868, % 4 4.3% $ $64,

48 Note: Amounts may not total due to rounding. Endnote 1: Endnote 2: Endnote 3: Endnote 4: Endnote 5: School year rd quarter average daily membership (ADM) obtained from the Arkansas Department of Education (ADE). Reclassifications to provide consistency with expenditure categories included in Act 255 of Salary and Operating Fund expenditure information used to calculate percentage was obtained from ADE. Expenditure amounts are net of transfers to other Funds. Full-time equivalent position (FTE) is based on ratio of athletic salary to total certified or classified salary for each staff member included in athletic headcount. Total Salaries and Benefits per athletic staff FTE. 3-11

49 Appendix A Arkansas Department of Education Athletic Expenditure Report Program Code 115 Activity Funds Excluded For the Year Ended June 30, 2009

50 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Personal Services - Salaries Personal Services - Employee Purchased Professional and Technical Purchased Services Other Purchased Services Supplies and Materials Other Objects Other Uses of DISTRICT Benefits Services Funds Totals ACADEMICS PLUS SCHOOL DISTRICT $37,466 $8,423 $0 $0 $0 $2,767 $0 $0 $0 $48,655 ALMA SCHOOL DISTRICT 671, , ,499 12, ,688 5, , ,203,583 ALPENA SCHOOL DISTRICT 55,292 12, , , ,409 ARKADELPHIA SCHOOL DISTRICT 365,304 91, ,163 18, , ,469 ARMOREL SCHOOL DISTRICT 43,022 11, ,770 39,014 4,243 82, ,718 ASHDOWN SCHOOL DISTRICT 315,102 74,736 8,749 74,254 13,313 76, , ,500 ATKINS SCHOOL DISTRICT 176,759 42, ,675 1,838 11, , ,322 AUGUSTA SCHOOL DISTRICT 81,063 19, ,532 10, , ,002 BALD KNOB SCHOOL DISTRICT 209,628 47, ,268 3,679 12, , ,246 BARTON-LEXA SCHOOL DISTRICT 60,908 14, , ,051 BATESVILLE SCHOOL DISTRICT 410, ,514 11, ,935 44, , , ,573 BAUXITE SCHOOL DISTRICT 181,342 41, , ,055 3, ,149 BAY SCHOOL DISTRICT 46,563 11, , ,458 BEARDEN SCHOOL DISTRICT 84,496 19, ,106 6,901 2,500 15, ,637 BEEBE SCHOOL DISTRICT 420,690 99,789 12, ,210 13, ,895 34, , ,188,574 BENTON SCHOOL DISTRICT 586, , ,885 3,902 24,684 34,777 2,259, , ,464,996 BENTONVILLE SCHOOL DISTRICT 1,285, ,521 76,359 49,486 38, , , ,343,010 BERGMAN SCHOOL DISTRICT 88,374 21, , , ,385 BERRYVILLE SCHOOL DISTRICT 358,135 81, ,359 8,236 94,223 7,316 1, ,601 BISMARCK SCHOOL DISTRICT 68,588 15,572 4, , , ,331 BLEVINS SCHOOL DISTRICT 88,692 22, , , ,984 BLYTHEVILLE SCHOOL DISTRICT 406,248 96,950 16, ,058 87,081 8,923 3, ,661 BOONEVILLE SCHOOL DISTRICT 378,090 89,980 1,425 9,301 6,192 71,875 2, , ,678 BRADFORD SCHOOL DISTRICT 23,327 5, ,585 12, ,452 BRADLEY SCHOOL DISTRICT 15,810 3, ,934 9, , ,993 BRINKLEY SCHOOL DISTRICT 82,667 18,628 10,350 7,423 1,503 58, ,246 BROOKLAND SCHOOL DISTRICT 151,588 37,028 16, , , , ,513 BRYANT SCHOOL DISTRICT 860, , ,406 88, ,426 3, ,395,133 BUFFALO IS. CENTRAL SCH. DIST. 73,243 15, , , ,284 CABOT SCHOOL DISTRICT 1,224, ,897 38,098 16,551 15, , , ,917,346 CADDO HILLS SCHOOL DISTRICT 60,355 13,636 1, ,453 8, ,788 56, ,300 CALICO ROCK SCHOOL DISTRICT 44,308 11, , , ,293 CAMDEN FAIRVIEW SCHOOL DIST. 504, ,108 4,701 9,794 49,559 45,250 17, , ,303 CARLISLE SCHOOL DISTRICT 146,948 34, ,057 20,196 21,572 1,236 14, ,457 CAVE CITY SCHOOL DISTRICT 153,302 36,864 2,693 1,842 5,003 37, , ,076 CEDAR RIDGE SCHOOL DISTRICT 82,539 20, ,510 5, , ,093 A-1

51 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Personal Services - Salaries Personal Services - Employee Purchased Professional and Technical Purchased Services Other Purchased Services Supplies and Materials Other Objects Other Uses of DISTRICT Benefits Services Funds Totals CEDARVILLE SCHOOL DISTRICT $160,896 $41,094 $7,595 $1,247 $8,971 $41,962 $52,844 $37,432 $0 $352,040 CENTERPOINT SCHOOL DISTRICT 142,276 32, ,617 11, , ,607 CHARLESTON SCHOOL DISTRICT 200,636 47,017 4,060 32,469 9,261 36,459 90,931 44, ,061 CLARENDON SCHOOL DISTRICT 94,561 23,660 2,591 5,092 2,697 19, , ,597 CLARKSVILLE SCHOOL DISTRICT 404,008 92,893 1,360 5,674 22, , , ,800 CLEVELAND COUNTY SCHOOL DIST. 134,370 32,701 1, , , ,499 CLINTON SCHOOL DISTRICT 170,651 40, ,076 1, , ,865 CONCORD SCHOOL DISTRICT 44,793 10, ,497 3, , ,452 CONWAY SCHOOL DISTRICT 937, ,289 16,284 27,092 33,974 34,237 26,527 52, ,351,671 CORNING SCHOOL DISTRICT 237,868 56, ,345 41, , ,965 COTTER SCHOOL DISTRICT 38,243 8, ,789 1, , ,849 COUNTY LINE SCHOOL DISTRICT 85,752 19, ,777 7, , ,789 COVENANTKEEPERS CHARTER SCHOOL , ,448 CROSS COUNTY SCHOOL DISTRICT 92,700 21,468 8, ,159 25, ,282 CROSSETT SCHOOL DISTRICT 266,499 66,151 80,763 46,292 13,111 98,436 11, , ,418 CUSHMAN SCHOOL DISTRICT 28,904 6, ,865 1,298 26, , ,455 CUTTER-MORNING STAR SCH. DIST. 151,380 34, ,302 3,611 9, , ,043 DANVILLE SCHOOL DISTRICT 112,876 26,887 1,865 8,177 20,457 46,962 1,494 36, ,163 DARDANELLE SCHOOL DISTRICT 397,967 90,182 13, ,381 64, , ,312 DECATUR SCHOOL DISTRICT 67,765 15, , , ,505 DEER/MT. JUDEA SCHOOL DISTRICT 49,607 8, ,649 1,582 6,111 3,965 16, ,509 DELIGHT SCHOOL DISTRICT 46,835 11,201 9, ,284 10, , ,097 DEQUEEN SCHOOL DISTRICT 274,124 63, , , , ,418 DERMOTT SCHOOL DISTRICT 36,385 7, ,447 22, , ,727 DES ARC SCHOOL DISTRICT 91,720 20, ,263 11,491 35, , ,289 DEWITT SCHOOL DISTRICT 135,922 29,787 4,850 10,586 13,011 75, , ,013 DIERKS SCHOOL DISTRICT 77,712 17,516 10,370 9,543 5,174 35, , ,023 DOLLARWAY SCHOOL DISTRICT 152,057 37,115 5,217 40,078 4,645 61,632 3,134 50, ,734 DOVER SCHOOL DISTRICT 242,231 58,780 8,433 2,434 4,430 12, , ,561 DREW CENTRAL SCHOOL DISTRICT 140,124 32,210 9, ,959 19,550 99,577 47, ,240 DUMAS SCHOOL DISTRICT 358,174 84, , ,467 11,471 98,902 2, , ,220,513 EARLE SCHOOL DISTRICT 61,045 14,571 18,042 2,996 17, ,641 9,609 7, ,563 EAST END SCHOOL DISTRICT 144,634 34, ,384 2,400 31, , ,975 EAST POINSETT CO. SCHOOL DIST. 100,571 24,146 1, ,087 41, , ,162 EL DORADO SCHOOL DISTRICT 671, ,646 36,424 26,375 57,517 77,484 24, , ,159,359 ELKINS SCHOOL DISTRICT 113,031 26,142 1, ,673 4, , ,080 A-2

52 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Personal Services - Salaries Personal Services - Employee Purchased Professional and Technical Purchased Services Other Purchased Services Supplies and Materials Other Objects Other Uses of DISTRICT Benefits Services Funds Totals EMERSON-TAYLOR SCHOOL DISTRICT $61,960 $16,583 $15,748 $13,154 $3,932 $20,328 $1,422 $21,262 $0 $154,389 ENGLAND SCHOOL DISTRICT 153,689 35,345 4,922 4,821 2,197 20, , ,590 EUREKA SPRINGS SCHOOL DISTRICT 78,471 21,384 2, ,499 6, , ,724 FARMINGTON SCHOOL DISTRICT 366,626 88, ,481 2,163 29, , ,556 FAYETTEVILLE SCHOOL DISTRICT 1,151, , ,900 48, ,888 3, ,756,250 FLIPPIN SCHOOL DISTRICT 71,706 17, , ,996 FORDYCE SCHOOL DISTRICT 265,503 59, ,063 3,008 13, , ,180 FOREMAN SCHOOL DISTRICT 76,347 18, ,951 4,747 11, , ,470 FORREST CITY SCHOOL DISTRICT 451, ,258 16,804 8,064 34, ,843 10,527 2, ,114 FORT SMITH SCHOOL DISTRICT 1,946, , ,298 28, ,611 1,318, , ,745,159 FOUKE SCHOOL DISTRICT 150,911 36,294 1, ,153 48, , ,769 FOUNTAIN LAKE SCHOOL DISTRICT 331,827 76,811 37, ,174 20,335 53,608 20,190 82, ,149,295 GENOA CENTRAL SCHOOL DISTRICT 127,140 16,344 2, ,705 5,363 5,235 39, ,074 GENTRY SCHOOL DISTRICT 383,056 86,269 6,287 27,774 19,982 46,997 3,100 67, ,225 GLEN ROSE SCHOOL DISTRICT 249,971 53, ,197 2,635 12, , ,035 GOSNELL SCHOOL DISTRICT 176,789 38, ,533 29, ,703 2,706 66, ,133 GRAVETTE SCHOOL DISTRICT 260,185 59,527 3,380 7, , , ,501 GREEN FOREST SCHOOL DISTRICT 252,593 60, ,731 3,758 25, , ,250 GREENBRIER SCHOOL DISTRICT 635, ,003 9,469 4,043 7,033 47,251 4, , ,004,088 GREENE CO. TECH SCHOOL DIST. 458, ,156 28,619 13, ,113 87,423 8, , ,131 GREENLAND SCHOOL DISTRICT 116,852 27,907 2,660 24,833 6,125 27, ,329 GREENWOOD SCHOOL DISTRICT 764, ,569 11,800 68,357 18, ,549 3, ,242,624 GURDON SCHOOL DISTRICT 172,430 40, ,490 37, , ,320 GUY-PERKINS SCHOOL DISTRICT 44,663 8, ,046 6,374 12, , ,650 HAAS HALL ACADEMY ,055 HACKETT SCHOOL DISTRICT 140,153 33,009 11,806 2,894 3,987 15,305 1,000 57, ,321 HAMBURG SCHOOL DISTRICT 270,783 68, ,493 13,238 68,332 60, , ,347 HAMPTON SCHOOL DISTRICT 90,084 21, ,341 10,833 7,246 37, ,089 HARMONY GROVE SCHOOL DISTRICT 139,942 34, ,118 22, , ,334 HARMONY GROVE SCHOOL DISTRICT 120,011 26,613 20, ,836 1,676 87,535 2,644 41, ,363 HARRISBURG SCHOOL DISTRICT 99,546 24,051 10,858 22,400 9,062 24,443 3,007 58, ,928 HARRISON SCHOOL DISTRICT 551, ,913 20,000 4,377 7,824 33,621 5, , ,994 HARTFORD SCHOOL DISTRICT 45,925 9, ,433 8, , ,714 HAZEN SCHOOL DISTRICT 53,656 13, ,799 HEBER SPRINGS SCHOOL DISTRICT 373,759 86,830 6,976 29,610 16,062 39,344 8, , ,879 HECTOR SCHOOL DISTRICT 163,505 32, ,288 3,723 26, , ,298 A-3

53 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Personal Services - Salaries Personal Services - Employee Purchased Professional and Technical Purchased Services Other Purchased Services Supplies and Materials Other Objects Other Uses of DISTRICT Benefits Services Funds Totals HELENA/ W.HELENA SCHOOL DIST. $273,974 $62,515 $1,660 $1,156 $47,157 $127,237 $2,064 $40,135 $0 $555,898 HERMITAGE SCHOOL DISTRICT 62,230 14, ,251 15, , ,691 HIGHLAND SCHOOL DISTRICT 186,616 44, ,005 15, , ,713 HILLCREST SCHOOL DISTRICT 34,565 8, , , ,642 HOPE SCHOOL DISTRICT 290,165 70,349 28, , , ,091 HORATIO SCHOOL DISTRICT 170,403 40,387 1,783 1,532 4,259 45, , ,219 HOT SPRINGS SCHOOL DISTRICT 332,754 74,994 63,688 4,523 10,311 96, , ,327 HOXIE SCHOOL DISTRICT 215,584 48,293 1,485 6,597 8,069 51,155 10,096 33, ,257 HUGHES SCHOOL DISTRICT 163,275 37, , ,194 HUNTSVILLE SCHOOL DISTRICT 511, , ,566 4,460 37, , ,207 IZARD CO. CONS. SCHOOL DIST. 35,215 8, , , ,701 JACKSON CO. SCHOOL DISTRICT 77,033 15, , ,040 JASPER SCHOOL DISTRICT 105,103 24,601 3, ,763 6, , ,387 JESSIEVILLE SCHOOL DISTRICT 182,171 41, ,088 1,527 8, , ,531 JONESBORO SCHOOL DISTRICT 562, ,750 14,720 77,481 25, ,412 8,775 88, ,112,720 JUNCTION CITY SCHOOL DISTRICT 68,263 16, ,693 1,131 7,012 2,093 38, ,732 KIPP:DELTA COLLEGE PREP SCHOOL 15,438 1, ,357 2, ,329 KIRBY SCHOOL DISTRICT 57,359 13, ,577 3, , ,889 LAFAYETTE COUNTY SCHOOL DISTRI 192,943 49,955 7,050 4,144 10,587 51,243 2,126 48, ,035 LAKE HAMILTON SCHOOL DISTRICT 637, , ,811 36,075 9,949 53, ,322 LAKESIDE SCHOOL DISTRICT 108,803 24,605 1, ,560 29,218 1,133 9, ,129 LAKESIDE SCHOOL DISTRICT 473, , ,502 2,915 22, , ,663 LAMAR SCHOOL DISTRICT 159,515 37,100 4, ,946 2,898 17, , ,228 LAVACA SCHOOL DISTRICT 183,475 41, ,956 10, , ,470 LAWRENCE COUNTY SCHOOL DISTRIC 195,394 42,179 1, ,295 37, , ,603 LEAD HILL SCHOOL DISTRICT 23,832 3, ,673 19,013 65,373 13, ,377 LEE COUNTY SCHOOL DISTRICT 96,038 24,252 12,602 7,399 4,741 47,129 14,750 1, ,160 LINCOLN SCHOOL DISTRICT 154,748 38, ,464 5,762 52,724 12,916 32, ,815 LITTLE ROCK SCHOOL DISTRICT 850, , , ,702 22, ,072 1,260 14, ,819,377 LITTLE ROCK SD - MAGNET 124,803 28,259 11,410 19, , , ,936 LONOKE SCHOOL DISTRICT 299,848 70,048 21, ,098 2, ,753 21, , ,426,696 MAGAZINE SCHOOL DISTRICT 100,605 23, ,128 4,880 26, ,008 2, ,278 MAGNET COVE SCHOOL DIST. 180,234 39,106 4,734 53,486 5,289 39, ,250 15, ,660 MAGNOLIA SCHOOL DISTRICT 351,506 95,861 61, ,838 14, , , ,397,683 MALVERN SCHOOL DISTRICT 473, ,397 12,141 9,600 35,611 28, , ,102 MAMMOTH SPRING SCHOOL DISTRICT 9,588 2, , ,446 A-4

54 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Personal Services - Salaries Personal Services - Employee Purchased Professional and Technical Purchased Services Other Purchased Services Supplies and Materials Other Objects Other Uses of DISTRICT Benefits Services Funds Totals MANILA SCHOOL DISTRICT $145,581 $35,390 $815 $928 $5,747 $34,359 $36,343 $39,522 $0 $298,685 MANSFIELD SCHOOL DISTRICT 267,651 64, , , ,253 MARION SCHOOL DISTRICT 431, ,810 29, ,157 19, , ,548 MARKED TREE SCHOOL DISTRICT 156,222 35, , ,847 MARMADUKE SCHOOL DISTRICT 93,100 22, , , ,836 MARVELL SCHOOL DISTRICT 29,342 6, ,757 8, ,596 MAYFLOWER SCHOOL DISTRICT 253,408 58, ,116 4,585 38, , ,346 MAYNARD SCHOOL DISTRICT 33,829 8, ,944 8, , ,086 MCCRORY SCHOOL DISTRICT 81,812 19, ,215 29, , ,006 MCGEHEE SCHOOL DISTRICT 154,191 40,430 4,027 3,514 8, ,926 12,874 2, ,882 MELBOURNE SCHOOL DISTRICT 111,126 25, , , ,066 MENA SCHOOL DISTRICT 315,944 82, , , ,520 MIDLAND SCHOOL DISTRICT 45,030 11, , ,265 MINERAL SPRINGS SCHOOL DIST. 78,826 16, ,564 2,381 4, , ,081 MONTICELLO SCHOOL DISTRICT 467, ,165 7,702 23,701 18, ,662 73, ,653 1,260 1,107,714 MOUNT IDA SCHOOL DISTRICT 78,512 19, ,613 4, , ,394 MOUNTAIN HOME SCHOOL DISTRICT 910, ,060 2,755 63, , ,324 1,820 2, ,623,981 MOUNTAIN PINE SCHOOL DISTRICT 115,432 28, ,995 25,194 54, , ,673 MOUNTAIN VIEW SCHOOL DISTRICT 260,523 65,238 2,705 97,953 6,841 50,527 4,987 73, ,627 MOUNTAINBURG SCHOOL DISTRICT 156,972 35, ,430 4,372 10,243 3,836 36, ,131 MT. VERNON/ENOLA SCHOOL DIST. 53,504 11,663 5,646 47,931 1,895 16,525 6,880 27, ,587 MULBERRY SCHOOL DISTRICT 70,827 16, , , ,743 MURFREESBORO SCHOOL DISTRICT 104,172 24, ,714 5, , ,434 N. LITTLE ROCK SCHOOL DISTRICT 1,055, , ,623 3, , , ,505,017 NASHVILLE SCHOOL DISTRICT 373,192 89,320 88, ,133 2,929 38,030 2, , ,404,602 NEMO VISTA SCHOOL DISTRICT 51,817 12, , , ,508 NETTLETON SCHOOL DISTRICT 365,541 87,081 92, ,703 7,744 97,433 4, , ,680 NEVADA SCHOOL DISTRICT 24,458 6, , , ,898 NEWPORT SCHOOL DISTRICT 179,964 42, , , , ,528 NORFORK SCHOOL DISTRICT 37,622 9,010 2, , , ,740 NORPHLET SCHOOL DISTRICT 88,450 21,306 6, ,836 12, ,764 OMAHA SCHOOL DISTRICT 50,198 11, , , ,928 OSCEOLA SCHOOL DISTRICT 153,099 33, ,007 20,586 81,388 2,500 80, ,960 OUACHITA RIVER SCHOOL DISTRICT 98,246 23,856 5, ,504 29, ,362 OUACHITA SCHOOL DISTRICT 35,945 8, ,217 1,635 1, , ,327 OZARK MOUNTAIN SCHOOL DISTRICT 110,794 25, ,325 7, , ,686 A-5

55 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Personal Services - Salaries Personal Services - Employee Purchased Professional and Technical Purchased Services Other Purchased Services Supplies and Materials Other Objects Other Uses of DISTRICT Benefits Services Funds Totals OZARK SCHOOL DISTRICT $293,663 $65,336 $12,696 $0 $25,500 $4,537 $0 $93,119 $0 $494,850 PALESTINE-WHEATLEY SCH. DIST. 22,766 5, ,207 16, , ,953 PANGBURN SCHOOL DISTRICT 61,929 14, ,483 10, ,299 PARAGOULD SCHOOL DISTRICT 387,409 94,181 1,175 5,744 83,836 85,453 10,208 77, ,957 PARIS SCHOOL DISTRICT 266,405 65, ,133 34,875 14,492 73, ,091 PARKERS CHAPEL SCHOOL DIST. 153,108 43,051 5, ,403 32,969 97, ,300 PEA RIDGE SCHOOL DISTRICT 183,695 43,387 6,241-3,549 2,642 19, , ,037 PERRYVILLE SCHOOL DISTRICT 230,294 51, ,956 9, , ,261 PIGGOTT SCHOOL DISTRICT 193,948 49,820 3, ,859 27, , ,504 PINE BLUFF SCHOOL DISTRICT 586, , ,863 14,322 86, , ,055,121 POCAHONTAS SCHOOL DISTRICT 315,789 63,704 2, ,816 11,741 67, , ,255 POTTSVILLE SCHOOL DISTRICT 332,052 80, ,767 6,371 39, , ,486 POYEN SCHOOL DISTRICT 141,043 34, , , ,089 33, ,553 PRAIRIE GROVE SCHOOL DISTRICT 265,760 59, ,381 2,661 10, , ,340 PRESCOTT SCHOOL DISTRICT 203,612 49,051 22,097 7,716 15,679 85, , ,780 PULASKI CO. SPEC. SCHOOL DIST. 1,041, ,233 33, ,267 16,640 36,565 5, , ,732,361 QUITMAN SCHOOL DISTRICT 94,224 21, ,038 2,117 10,779 1,906 40, ,919 RECTOR SCHOOL DISTRICT 93,851 24, , , ,544 RIVERSIDE SCHOOL DISTRICT 65,580 15, ,080 3, , ,936 RIVERVIEW SCHOOL DISTRICT 213,717 50, ,366 2,532 37, , ,560 ROGERS SCHOOL DISTRICT 1,502, ,588-7,048 3,336 5, , , , ,128,930 ROSE BUD SCHOOL DISTRICT 175,268 41,060 3,689 6,761 4,227 77,306 3, ,441 RUSSELLVILLE SCHOOL DISTRICT 814, ,188 4,798 12,558 5, ,943 1, , ,262,802 SALEM SCHOOL DISTRICT 157,252 32, ,623 2,885 25, , ,069 SCRANTON SCHOOL DISTRICT 57,897 12, , , , ,227 SEARCY COUNTY SCHOOL DISTRICT 95,266 24, , , ,286 SEARCY SCHOOL DISTRICT 462, ,735 43, ,378 60, ,418 7, , ,528,970 SHERIDAN SCHOOL DISTRICT 593, ,615 1,163 15,293 14,692 72, , ,000,526 SHIRLEY SCHOOL DISTRICT 48,321 10, , , ,688 SILOAM SPRINGS SCHOOL DISTRICT 516, , , ,300 20,559 20,952 11, , ,342,521 SLOAN-HENDRIX SCHOOL DIST. 28,276 6, , , ,746 SMACKOVER SCHOOL DISTRICT 157,897 38, ,525 2,737 63, ,282 SO. CONWAY CO. SCHOOL DISTRICT 457, , , , ,254 SO. MISS. COUNTY SCHOOL DIST. 81,895 19,130 15,000 29,276 12,526 50, , ,164 SOUTH SIDE SCHOOL DISTRICT 48,856 12, ,392 1,044 11, , ,260 SOUTHSIDE SCHOOL DISTRICT 284,965 72,625 18,658 2,909 4,010 36,288 13,106 32, ,279 A-6

56 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Personal Services - Salaries Personal Services - Employee Purchased Professional and Technical Purchased Services Other Purchased Services Supplies and Materials Other Objects Other Uses of DISTRICT Benefits Services Funds Totals SPRING HILL SCHOOL DISTRICT $129,124 $32,937 $0 $5,443 $4,943 $40,293 $0 $20,516 $0 $233,255 SPRINGDALE SCHOOL DISTRICT 1,258, ,886 39,007 83,371 19, , , ,024,026 STAR CITY SCHOOL DISTRICT 225,801 56,405 8, ,212 20,409 94,315 48,486 83, ,065 STEPHENS SCHOOL DISTRICT 11,819 2, ,128 4, , ,050 STRONG-HUTTIG SCHOOL DISTRICT 32,289 6,991 3, ,217 5, , ,903 STUTTGART SCHOOL DISTRICT 389,321 90,539 3,360 7,285 8,048 62, , ,510 TEXARKANA SCHOOL DISTRICT 610, ,510 45,193 13,347 28,254 56, , ,162,099 TRUMANN SCHOOL DISTRICT 238,507 52,689 15, ,931 20, , ,107 TURRELL SCHOOL DISTRICT 24,209 5, , , ,546 TWIN RIVERS SCHOOL DISTRICT 12,467 3, , , ,516 TWO RIVERS SCHOOL DISTRICT 155,538 37,900 19,112 4,415 5,879 65, , ,442 VALLEY SPRINGS SCHOOL DISTRICT 81,677 18, , , ,730 VALLEY VIEW SCHOOL DISTRICT 234,503 56,931 2,125 39,072 11, , , ,542 VAN BUREN SCHOOL DISTRICT 1,174, ,362 74,442 80,003 42, ,911 79, , ,224,137 VAN COVE SCHOOL DISTRICT 44,262 11, ,483 2, , ,306 VILONIA SCHOOL DISTRICT 390,128 93,794 2,928 1,971 13,233 30, , ,692 VIOLA SCHOOL DISTRICT 48,919 10, , , ,973 WALDRON SCHOOL DISTRICT 284,355 70,780 79,025 1,031 4,162 42,004 8,494 95, ,759 WARREN SCHOOL DISTRICT 295,420 75,028 1,021 9,231 12, ,803 20,207 47, ,110 WATSON CHAPEL SCHOOL DISTRICT 443, , ,607 36, ,726 13, , ,309 WEINER SCHOOL DISTRICT 37,156 8, ,350 3, , ,521 WEST FORK SCHOOL DISTRICT 258,795 64,101 3, ,828 3, , ,890 WEST MEMPHIS SCHOOL DISTRICT 616, ,607 25,244 1,813,230 26,526 65,524 31, , ,844,222 WEST SIDE SCHOOL DISTRICT 60,916 14,343 7, , ,101 18, ,820 WESTERN YELL CO. SCHOOL DIST. 65,211 13, ,405 4,254 22, , ,324 WESTSIDE CONS. SCHOOL DISTRICT 202,695 46,751 6,683 7,880 14,678 38, ,406 WESTSIDE SCHOOL DISTRICT 134,959 32, ,239 2,592 8, , ,544 WHITE CO. CENTRAL SCHOOL DIST. 55,060 10, , ,933 WHITE HALL SCHOOL DISTRICT 437,773 95, ,391 27,388 87,337 2, , ,825 WICKES SCHOOL DISTRICT 81,914 18, ,840 1,641 28, , ,062 WONDERVIEW SCHOOL DISTRICT 37,237 8, , , ,422 WOODLAWN SCHOOL DISTRICT 85,929 16, ,904 16,619 74, ,587 WYNNE SCHOOL DISTRICT 353,299 84, ,126 10,900 41, , ,668 YELLVILLE-SUMMIT SCHOOL DIST. 115,223 28,949 4, ,707 23, , ,756 Grand Total $61,365,856 $14,576,798 $2,721,065 $10,746,903 $2,683,982 $11,671,709 $5,666,690 $14,464,346 $59,643 $123,956,992 Note: Athletic expenditures provided above consist of Program Code 115 expenditures excluding Fund 7 (Activity Funds) Source: Arkansas Department of Education (ADE) A-7

57 Athletic Expenditures Reported to ADE Fiscal Year Appendix A Object Code Legend: Personal Services - Salaries. Amounts paid to both permanent and temporary school district employees, including personnel substituting for those in permanent positions. This includes gross salary for personal services rendered while on the payroll of the school district Personal Services - Employee Benefits. Amounts paid by the school district on behalf of employees (amounts not included in gross salary by in addition to that amount). Such payments are fringe benefit payments and, although not paid directly to employees, nevertheless are part of the cost of personal services Purchased Professional and Technical Services. Services that by their nature can be performed only by persons or firms with specialized skills and knowledge. Although a product may or may not result from the transaction, the primary reasons for the purchase is the service provided. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, and accountants. It is recommended that a separate account be established for each type of service provided to the school district. Services purchased from another school district or from other government sources should be coded to one of the object codes from through Purchased Services. Services purchased to operate, repair, maintain, and rent property owned or used by the school district. These services are performed by persons other than school district employees. Although a product may or may not result from the transaction, the primary reasons for the purchase is the service provided Other Purchased Services. Amounts paid for services rendered by organizations or personnel not on the payroll of the school district (separate from Professional and Technical Services or Services). Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided Supplies and Materials. Amounts paid for items that are consumed, are worn out, or have deteriorated through use or items that lose their identity through fabrication or incorporation into different or more complex units or substances. Equipment that has a cost lower than the school district s capitalization threshold should be coded in this series instead of a 700 series code Expenditures for acquiring capital assets, including land, existing buildings, existing infrastructure assets, and equipment Other Objects. Amounts paid for goods and services not otherwise classified above. This includes expenditures for interest on debt, dues and fees, and insurance premiums Other Uses of Funds. These codes are used to classify transactions which are not recorded as expenditures to the district but require budgetary or accounting control, including but not limited to retirement of principal and interest on long term debt, housing authority obligations and fund transfers. A-8

58 Appendix B Act 255 of 2007 An Act to Revise Accountability and Review Requirements Concerning Athletic Expenditures by Public Schools.

59

60 Stricken language would be deleted from and underlined language would be added to the law as it existed prior to this session of the General Assembly. Act 255 of the Regular Session State of Arkansas 86th General Assembly A Bill Regular Session, 2007 HOUSE BILL 1460 By: Representative Pickett For An Act To Be Entitled AN ACT TO REVISE ACCOUNTABILITY AND REVIEW REQUIREMENTS CONCERNING ATHLETIC EXPENDITURES BY PUBLIC SCHOOLS; AND FOR OTHER PURPOSES. Subtitle AN ACT TO REVISE ACCOUNTABILITY AND REVIEW REQUIREMENTS CONCERNING ATHLETIC EXPENDITURES BY PUBLIC SCHOOLS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code is amended to read as follows: Definitions. As used in this subchapter: (1) "Athletic expenditures" means all direct and indirect expenses related to interschool athletic programs, prorated if necessary, including, but not limited to: (A) Salaries The proportion of salaries or supplemental pay for staff for or related to interschool athletic programs or organized physical activity courses as provided under , or both, excluding salaries received for duties as a classroom teacher; (B) All fringe benefits, including, but not limited to, medical and dental insurance, workers' compensation, pension plans, and any other costs associated with employment of staff for interschool athletic programs; (C) Travel, including bus-related operation and Appendix B *CLR113* B :49 CLR113

61 Appendix B HB maintenance, to and from any interschool athletic program event for students, faculty, spirit groups, band, or patrons of the school district; (D) Equipment; (E) Meals; (F) Supplies; (G) and medical insurance; (H) Medical expenses; (I) Utilities; and (J) Maintenance of facilities related to interschool athletic teams and spirit groups, excluding bands; (2) "Classroom teacher" means an individual who is required to hold a teaching license from the Department of Education and who is engaged directly in instruction with students in a classroom setting for more than seventy percent (70%) of the individual's contracted time; (3) "Interschool athletic program" means: (A) any Any athletic program which that is: (i) organized Organized primarily for the purpose of competing with other schools, public or private; or (ii) Subject to regulation by the Arkansas Activities Association; and (4) "State funds" means all money derived from state revenues, specifically including, but not limited to, distributions from the Department of Education Public School Fund Account and ad valorem property taxes distributed to a public school or school district. SECTION 2. Arkansas Code (b), concerning certification of the athletic expenditure report by public school districts, is amended to read as follows (b)(1) Any school district failing to comply with the provisions of this subchapter and the rules adopted by the state board for the implementation of this subchapter shall be identified by the department to be a school in fiscal distress in accordance with the Arkansas Fiscal Assessment and Accountability Program, et seq. (2) Any report required by this subchapter shall be subject to a yearly audit which shall be filed as set forth under et seq. (3)(A) The Division of Legislative Audit shall conduct a review B :49 CLR113

62 Appendix B HB of any report required by this subchapter to determine compliance with this subchapter and any rule established by the Department of Education in accordance with (B) The division shall conduct the review under this subdivision (b)(3) annually on a rotating basis so that each public school district is evaluated at least one (1) time every five (5) years. (C) If the division determines that it has insufficient staffing to conduct the scheduled reviews under this subdivision (3) in a given year, the executive committee of the Legislative Joint Auditing Committee may establish the priority and number of public school districts that can reasonably be reviewed with available staff resources for the given year. APPROVED: 3/9/2007 B :49 CLR113

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64 Appendix C Arkansas Department of Education Memo Number: COM Subject: Expenditure Allocation - Athletics

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66 Appendix C Memo Number : COM Date Created : 06/23/2006 Attention: Superintendents Co-op Directors other: District Business/Financial Officers Type of Memo: Response Required: Informational No Section: APSCN - Bill Goff, Director Subject: Expenditure Allocation-Athletics Contact Person: Kathleen Crain Regulatory Authority: Ark. Code Ann. Sec et seq. (as ammended by Act 52 of 2nd Extraordinary Session of 2003) Phone Number: kcrain@arkedu.k12.ar.us A spreadsheet is attached that shows total certified salaries and benefits paid from the Teacher Salary Fund and the Operating Fund, total certified athletic salaries and benefits paid from the Teacher Salary Fund and Operating Fund, and a column headed Percentage Athletic." This percentage was calculated by dividing total certified athletic salaries and benefits by total certified salaries and benefits. This percentage can be used by school districts to allocate a portion of Insurance, Utilities, and Maintenance expenditures to athletics. This percentage allocation method is optional. A district may use its own method to allocate these expenditures as long as the method used is reasonable and well documented. Step 1-Allocation of Insurance: Total District Cost of Insurance x Allocation Percentage = Insurance to Charge to Athletics AT THIS TIME DISTRICTS ARE NOT REQUIRED TO CHARGE THIS TO THE CAMPUS LEVEL. Example Journal Entry: DR XX $?.?? ( Insurance) CR XX $?.?? ( Insurance) Step 2-Allocation of Utilities: C-1

67 Appendix C Total District Cost of Utilities x Allocation Percentage =Utilities to Charge to Athletics AT THIS TIME DISTRICTS ARE NOT REQUIRED TO CHARGE THIS TO THE CAMPUS LEVEL. Example Journal Entry: DR XX $?.?? (Water & Sewer) $?.?? (Natural Gas) $?.?? (Electricity) CR XX $?.?? (Water & Sewer) $?.?? (Natural Gas) $?.?? (Electricity) Step 3-Allocation of All Other Maintenance Expenditures: Total District Charges to Operating Fund Function 26* Less Insurance and Utilities x Allocation Percentage = Maintenance to Charge to Athletics AT THIS TIME DISTRICTS ARE NOT REQUIRED TO CHARGE THIS TO THE CAMPUS LEVEL. Example Journal Entry: DR XX $?.?? (Indirect Cost) CR XX $?.?? (Indirect Cost) The account number for Indirect Cost is recommended. The other option would be to debit and credit each separate account in function 26*. Caution: This calculation should result in the TOTAL athletic portion of maintenance expenditures (other than property insurance and utilities). If other maintenance expenditures have been charged directly to athletics, subtract those amounts before entering this journal entry. Step 4-Allocation of Student Transportation Expenditures: For allocating athletic bus transportation costs, the statewide transportation cost per mile for is used. Expenditures charged to functions were divided by annual transportation route miles per Cycle 6 of The daily route miles reported by districts in Cycle 6 were multiplied by 178 days to determine annual miles. If a district failed to report any route miles in Cycle 6, that district's expenditures were not included in calculating the state's average cost per mile. The average statewide transportation cost per mile for was $3.25. For a district may use $3.25 or the district's average cost per mile based on district records. If the state average is not used, the district must maintain detailed documentation supporting the amount used. In order to record the allocation of student transportation costs to athletics, it is recommended that object code be used and defined as Allocated Charges. The journal entry would be: DEBIT CREDIT C-2

68 Appendix C Attachments: Athletic Allocation Percentages Back to the Customer List Copyright 1997 Arkansas Department of Education. All rights reserved. Department of Education Home Page C-3

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70 Appendix D Arkansas Department of Education Memo Number: COM Subject: Financial Coding and Reporting of Athletic Expenditures

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72 Appendix D Memo Number : COM Date Created : 03/28/2007 Attention: Superintendents Co-op Directors other: District Business/Financial Officers Type of Memo: Response Required: Regulatory No Section: APSCN - Bill Goff, Director Subject: Financial Coding and Reporting of Athletic Expenditures Regulatory Authority: Ark. Code Ann & (as amended by Act 255 of 2007) Contact Person: Kathleen Crain Phone Number: kathleen.crain@arkansas.gov State Board of Education Rules Governing the Arkansas Financial Accounting and Reporting System, and Annual Training Requirements were adopted August 2005 and can be found on the Arkansas Department of Education (ADE) web page at Section 3.12 of these rules define Interschool Athletic Programs as: Any athletics program which is organized primarily for the purpose of competing with other schools, public or private; or any athletic program which is subject to regulation by the Arkansas Activities Association (AAA). A complete listing of AAA regulated athletic programs can be found on the AAA web site at Athletic programs regulated by AAA include spirit teams such as cheerleaders, drill teams, dance teams, etc. Those programs listed as non-athletic on the AAA web site are not included in the definition of Interschool Athletic Programs. No financial coding changes relating to athletic expenditures are necessary for HOWEVER, the attached Microsoft Word document contains information reminding districts of currect financial coding requirements for athletic expenditures. Please review this document carefully. It is imperative that school districts comply with the financial coding requirements regarding athletic expenditures or risk consequences ranging from audit exceptions to being placed in fiscal distress. D-1

73 Appendix D Attachments: Required Financial Coding for Athletic Expenditure Back to the Customer List Copyright 1997 Arkansas Department of Education. All rights reserved. Department of Education Home Page D-2

74 Appendix E Arkansas Department of Education Memo Number: COM Subject: Expenditure Allocation and Financial Coding for Athletic Expenditures

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76 Appendix E Memo Number : COM Date Created : 06/06/2008 Attention: Superintendents Co-op Directors other: General Business Managers Type of Memo: Response Required: Informational No Section: APSCN - Bill Goff, Director Subject: Athletic Expenditures and Allocations Contact Person: Kathleen Crain Regulatory Authority: A,C.A & (amended by Act 255 of 2007)A.C.A (amended by Act 1006 of 2007) Phone Number: kathleen.crain@arkansas.gov Act 255 of 2007 requires the Division of Legislative Audit to conduct an annual review of the athletic expenditures reported to the Arkansas Department of Education (ADE) on a rotating basis so that each public school district is evaluated at least once every five (5) years. During the school year, Legislative Audit reviewed the athletic expenditures of 50 school districts and presented its findings to the Legislative Joint Auditing Committee on February 8, A copy of that report can be found on Legislative Audit s web site at Look under Special Reports and do a search on Athletic Expenditures. One of Legislative Audit s recommendations was that ADE require a uniform method for districts to employ allocating and reporting all athletic expenditures. Some district expenditures relate to multiple programs and/or functions and the amount pertaining to each program and/or function must be estimated by the use of an allocation method. The following allocation methods pertaining to athletic expenditures are recommended for the school year and are required beginning with the school year: Transportation - Multiply bus miles pertaining to athletics by the statewide average cost per mile. The rate for the school year is based on expenditures and route miles and equals $3.56 per mile. Act 255 of 2007 defines athletic transportation as Travel, including bus-related operation and maintenance, to and from any Interschool Athletic Program event for students, faculty, spirit groups, band, or patrons of the school district. Of the $3.56, $1.42 relates to salaries and benefits of bus drivers. In E-1

77 Appendix E some cases, a bus for an athletic event may be driven by a volunteer or by a coach who receives a coaching stipend that includes driving buses for athletic events. If the bus driver is not compensated for the athletic trip, or if the compensation is included in a stipend already charged to athletics, the rate of $2.14 ( ) per mile should be applied. Insurance, Utilities, and Maintenance Expenditures - After the last payroll for the year, total all expenditures charged to athletic certified salaries (Fund 1, Program Code 115) and divide by all certified salaries (Fund 1 total expenditures). Multiply this factor, carried to five decimal places, times total Insurance expenditures to determine the portion of Insurance to allocate to athletics. Multiply this factor times total Utilities expenditures to determine the portion of Utilities to allocate to athletics. Multiply this factor times all other Maintenance expenditures (Functions , Other than Insurance and Utilities) to determine the portion of all other maintenance expenditures to allocate to athletics. Facilities /Renovation (multi-purpose facility) - Estimate the total number of hours the facility will be used during a complete school year. Estimate the total number of hours the facility will be used for athletics during the school year. Divide athletic hours by total hours to determine the percentage of time pertaining to athletics. Multiply this percentage times the total cost of the multipurpose facility to determine the portion that should be allocated to athletics. If the multipurpose facility is included in a project that contains other facilities, the project architect, general contractor or construction manager should be able to provide documentation relating to the cost of the multipurpose facility. Salaries and benefits of coaches 100% of any stipend or contract days paid exclusively for athletic duties should be charged to athletics. The base contract amount (per teacher salary schedule) must be allocated between athletics and non-athletics if, during the school day, the coach is assigned to classes that are especially for students participating in an Interschool Athletic Program. For purposes of allocating the salaries and benefits of coaches, preparation periods in excess of one must be allocated to athletics. If any other allocation method is used for the school year, the school district, when audited, will have to provide documentation and justification for the method being used. Only the above allocation methods are allowed for the school year and thereafter. All expenditures relating to athletics, regardless of fund, source of fund, function, location, subject area or object code, must have program code 115 included in the budget unit being charged. The most appropriate fund, function, location, subject area, and object codes should be used in addition to program code 115. Function code 1150 is only for "direct instruction," and therefore, should not be used for expenditures relating to transportation or maintenance. Failure to include program code 115, or use of incorrect function codes, will result in an erroneous athletic expenditure report and likely audit findings. If a material misstatement occurs for two consecutive years, the school district shall receive a probationary violation in the district s Standards for Accreditation report issued by the Arkansas Department of Education. A material misstatement is one in which the submitted data has more than a five percent variance from the correct data. Please refer to Commissioner s Memo COM , dated March 28, 2007, for more detailed directions regarding the Financial Coding and Reporting of Athletic Expenditures. E-2

78 Appendix E Attachments: None Back to the Customer List Copyright 1997 Arkansas Department of Education. All rights reserved. Department of Education Home Page E-3

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