The much talked about $400,000 excess fund balance in the Glen Cove School District funds, is the direct result of a surplus generated in the last school year's revenues over-expenditures. The surplus was just over 1 percent of the total budgeted expenditures. I have been preparing budgets and cash flow projections for clients over the past 15 years: from small clients to $75 million projects. I have never known budgeting to be an exact science and to have actual results exceed budget by 1 percent, is indicative of a carefully planned budget. I don't see any willful intention to fraudulently bloat the budget and tax levy. Had actual results created a shortfall, I'm sure there would be even greater hoopla.

As an interested citizen, I picked up a copy of the district's June 30, 1999 financial statements last fall. Not only did the district receive a "clean" opinion of its financial statements from its independent auditors, but the auditors, also, while performing the audit, found no instances of non-compliance with provisions of laws, regulations, contracts and grants that would require reporting under government auditing standards. Nor did they find any matters of material weakness involving internal control over financial reporting.

The name-calling, the accusations of lying, of conspiracy, of slush funds, reports to the commissioner of education, the sheer drama of it all is enough to make your head spin. Has all perspective been thrown out the window? The school board promoted a tax rate of 1.9 percent at the time of the budget vote last year, based on the actual assessed valuations as of March 26, 1999. Tax certiorari judgments recorded between March 26 and Aug. 1 reduced the overall assessed valuation in Glen Cove by $700,000 creating an increase of 1 percent in the tax rate. Had the board estimated final assessed valuation and missed the mark, would there still be as much hoopla? You bet. The board will never win in the eyes of some. Is our board of education out to set up slush funds, conspire against us, and blatantly lie to us? I don't buy it. Where is the motivation? The board members are not paid a salary or stipend. They are members of our community; would they collectively jeopardize their personal and professional reputations? For what? Is a school board position a stepping stone to a higher office? Not usually.

The negative rhetoric, the threat of being publicly maligned or sued, impedes the free flow of ideas. People become so cautious as to how their remarks may be interpreted, communication becomes shut down. The creative process is undermined, and the mission is put aside to combat the onslaught of accusations. I'm not saying that we can't disagree, but management by fear and intimidation is not the way for our schools to be run. When we vote for our school board candidates, I urge the voters of Glen Cove to consider carefully the type of person who will keep the best interests of our children and our community in mind, who will lead by example, who will be able to accomplish that task effectively, and who will treat each of us with the respect that we deserve.

Janet Bates-Wilkins, CPA