At its regular meeting on October 19 the Moose Lake School Board received a positive audit review for the year ended June 30, 2009, as related by Janel Bitzen of the auditing firm Kern, DeWenter, Viere (KDV) of St. Cloud. According to the report, “The district is maintaining a healthy fund balance.”

The report, which was approved by the board, shows that the district’s unreserved fund balance for the general fund hovers at $1.15 million, which is up by about $248,000 from last year. The balance represents approximately 17.2 percent of operating revenues or just over two months of general fund expenditures. While expenditures increased by about $138,000 from last year to $6,479,151, costs were less than general fund revenues, which came in at $6,674,522, an increase of nearly $200,000 from last year.

However, if designated amounts are excluded from the fund balance, the report states that the district is not quite in compliance with its fund balance policy goal of two months of expenditures. In looking at the district’s unreserved and undesignated expenditures of about $5.85 million, the unreserved, undesignated fund balance comes in at $748,825, which is about $152,000 under the district’s goal of $900,707 that would reflect two months of expenditures in the fund.

“We’re getting there,” said business manager Linda Dahlman.

Bitzen commended the district in its budgeting for revenues last year. Currently the revenues are about $7,600 over budget. “And that’s good,” she said.

Youth basketball

The board unanimously approved ending the district’s sponsorship of the elementary basketball program. Superintendent Tim Caroline pointed out that since other youth extracurricular sports are operated outside the governing district, such as hockey and soccer, the elementary basketball program should follow suit.

“All sports are now on the same footing,” said Lesly Ramey.

Caroline stated that parents have recently come forward to head the youth program, which will continue to be held at the school facility. Parents and students can expect to receive more information about the newly led basketball program in the future.

Discussion opened over the Rebels Hoops Club and its advertising policies and whether the club intends to support the newly led elementary basketball program. Jamie Jungers asked, “How is the club’s money accounted for? How is it dispersed?”

It was decided that a representative from the Hoops Club respond to the board’s queries for a report at a future meeting.

H1N1 flu vaccine

Caroline reported that Carlton County plans to hold a H1N1 flu clinic at the school sometime in the near future, when vaccinations become available to the district. Students will be given high priority for receiving the vaccine, which will be free to all. “No one will be turned away,” said Caroline. He noted that parents must be present for students to receive the vaccine.