District
Written by: Paul Shaw

Auditor of State Recognizes Logan-Hocking Local School District for Excellent Financial Accountability

Hocking County – Auditor of State Dave Yost’s office presented Logan-Hocking Local School District officials with the Auditor of State Award with Distinction for their fiscal year 2011 audit. The Auditor of State (AOS) performed over 5,600 audits last year covering schools, libraries, townships, counties, etc. Only 104 “Awards with Distinction” were given (less than 2% of those audited), and only two (2) were awarded in the southeast region. This is the second year in a row for Logan-Hocking to receive this distinguished award. This is the highest award bestowed by the Auditor of State.

“Clean and accurate record-keeping are the foundation for good government, and the taxpayers can take pride in your commitment to accountability,” commented Yost. “My office looks forward to continuing to work with you to ensure clean, accountable and efficient government for all Ohioans.”

Paul F. Shaw CPA, Treasurer and Chief Fiscal Officer for the School District, accepted the award on behalf of the local school district. In doing so, he stated that it is truly a “district-wide award, extending from the Treasurer’s Office, to the Superintendent’s Office, to the Board of Education, to each school and location where all of our employees faithfully and dutifully perform their assigned responsibilities on a daily basis”. Shaw gave credit to his staff for providing leadership to the School District. Treasurer staff members are Brenda Gillespie, Cathy Kerns, Cindy Spangler and Karen Walton. Shaw noted it was especially gratifying to receive this award in a year where his staff, like others across the School District, has been reduced by one employee due to budget reductions. “Like so many others, we are doing more, with less,” commented Shaw.

Shaw added that this award is another indicator of the importance he and the School District place on accountability to the community and its taxpayers. He reminded those in attendance that in 2002 the State Auditors Office recognized the Logan-Hocking School District’s Treasurer’s Office as being the first in the State of Ohio to have its entire staff, including the Treasurer, receive Ohio Financial Accountability Certification (OFAC) upon individual completion of the related rigorous coursework.

Besides accounting for the nearly $95 million, ten year new school construction program that is near completion, the Treasurer’s Office accounts for a school district that is a major business enterprise and is a vigorous contributor to regional economic growth and the quality of life in Hocking County. Shaw pointed out that in Fiscal Year 2011:

- The School District is the largest employer in Hocking County (449 employees, down from 478 in 2008)
- That the gross payroll for the fiscal year was over $22 million
- That every two weeks, a payroll of over $840,000 is processed and paid to employees by the Treasurer’s Office
- That 855 W-2’s were sent for the calendar year 2011, meaning that this many individuals received some form of employee compensation from the School District.
- That more than 4,100 accounts payable checks were issued
- That the School District expended nearly $45 million dollars, of which $31.2 million was from the General Fund – and that all accounts were reconciled to the penny each month!
- That the Treasurer’s Office maintains and accounts for nearly 200 separate funds, ranging from the General Fund, to state and Federal grants, to student activity funds, to construction funds, to local scholarship funds, etc.
- That the Treasurer’s Office accounts for one of the largest, if not the largest, food service operation (restaurant) in the county, with revenues totaling nearly $1.9 million and nearly 550,000 meals served in the year
- That the Treasurer’s Office accounts for over $127 million in assets
- That the Treasurer’s Office continues to meet the ever increasing Federal, State and local mandates for cost accounting and accountability

Through continued professional development (such as the OFAC mentioned above), dedication and commitment, the Treasurer and his staff have sharpened their abilities to provide an effective and efficient business operation to the School District and its taxpayers.

With over one hundred and seven (107) years of combined experience in school business accounting, the Treasurer’s Office of the Logan-Hocking Local School District is well equipped and stands ready to meet the challenges of today and tomorrow.

For further information, contact Treasurer Shaw at 740.385.8510.25 or pshaw@lhsd.k12.oh.us.