MLSD reviews finances, recognizes staff

MOSES LAKE – The Moses Lake School Board held its regular meeting Thursday and reviewed the district’s financial situation and took time to recognize food service and custodial workers in the district, among other business. 

Finances  

Interim MLSD Superintendent Carol Lewis reviewed the presentation that is being given during the community meetings that highlights how the district miscalculated over 9 million dollars in accounting errors.  

Lewis used metaphors to explain hypothetical financial scenarios, comparing them to everyday financial activities. The first analogy likened the general fund balance report presented to the school board to a household's personal financial records, like a checkbook. In contrast, the County Treasurer's report was compared to a monthly bank statement. These two records should ideally closely align, even if they are not exactly the same. 

In the case of the MLSD school board, they were reviewing the "checkbook" without receiving the accompanying "monthly bank statements." For instance, in March 2021, the "checkbook" showed the district had $15.3 million, while the "monthly bank statement" reflected $14.9 million. The discrepancy became stark by February 2024, where the "checkbook" indicated $14.1 million, but the "monthly bank statement" showed only $1.4 million. 

Lewis provided a second analogy to illustrate where the funds were misallocated. Imagine a person who earns $1,000 monthly but takes extra jobs in February, increasing their income to $3,000. Knowing they will receive the extra $3,000 in February, they spend $4,000 in January, dipping into savings, expecting to cover this with the February income. However, when February arrives, they spend the additional $3,000 again, despite having accounted for it in January. This results in double-spending, since the money was already spent. 

Lewis explained that something similar occurred at MLSD, attributed to the use of accrual accounting — a method widely used in school districts due to the unpredictable nature of funding. This system allows districts to temporarily use a "savings account" to cover expenses and replenish it when funds arrive.  

At MLSD, instead of replenishing the savings account when funds came in, they were spent again, mirroring the overspending mistake in the example provided, Lewis said. Measures have been taken to ensure that no longer happens. 

Lewis also reiterated some statements she received from the survey she conducted at the end of the first community meeting regarding how the school district and community can move forward. Most of them stated the regaining of trust and fiscal responsibility. 

Staff appreciation 

It was recently national food workers and custodial week, and Lewis wanted to take time to recognize the custodial and food service employees within MLSD.  

“We wanted to recognize the people who keep our buildings clean and ready to go for students and also serve our kids their meals every day,” Lewis said. “I think that it would be not appropriate for me to not acknowledge that due to all the budget cuts that we have had, those two departments have taken a significant cut to the staff and the hours they have to work. I want to say in spite of that, every day when our kids walk through the door at our schools, they are greeted by amazing workers both on the scene and behind the scenes.” 

Lewis then called up Food Service Manager Mel Lopez and Director of Maintenance Rachel Shae. Lopez brought her executive chef, Wes Schaffer, to the front of the room and Shae brought up the Sagepoint Day custodian Ray Chavez.  

“Our schools and school districts could not operate without the functions of all of these folks,” Lewis said. “We are grateful to these people for doing the jobs that they do and doing them so well. So, thank you”  

After an executive session, the board also voted to ask for a legal case related to former MLSD Superintendent Josh Meek to be moved forward. The Columbia Basin Herald has reached out to MLSD, the Moses Lake Police Department, Meek’s attorney and the Grant County Prosecutor’s Office and will publish a story once facts in the matter have been verified.