At a crucial time when citizens are hurting financially, the Halifax County School Board recently requested a Supplemental School Tax be implemented for residents of the Halifax County School District.  The May 8th Primary will include an item on the ballot asking the citizens to VOTE for or against the establishment of this tax.

Although they are currently asking for $.19 per $100, this supplemental tax can go up to as much as $.50 per $100 on the assessment of a homeowner’s property.  This could result in a 22% - 70% increase to the Halifax Co. real estate tax already being paid. THIS IS OUTRAGEOUS!

Our research of public records and newspaper accounts of the last 5 years of the Halifax County School’s business and educational operation has revealed concerns to us as citizens and taxpayers in the Halifax County School District.

In September, 2007, the Halifax County Schools showed a deficit of $635,000 dollars. The School Superintendent asked the Co. Commissioners for a fund advance. Although they requested more than $500,000, they were given $280,000 from the general taxpayer’s fund.  At that time, concerned Commissioners requested a state audit of the Halifax County Schools but the state did not perform this audit.

The local audit of the Halifax County Schools for the next fiscal year, ending June 30, 2008, was not made available on time, as required by law, and was finally received 3 1/2 years later on November 9, 2011! The audit showed total Halifax School Board governmental activities generated total revenues of $48.8 million while expenses in this category totaled $50.2 million.   This is $1.4 million dollars of revenue shortfall.  Within this audit were 70 *deficiencies; some of which were violations of the law.  There were many questions as to how some funds were spent; As of November 2011, 41 deficiencies were still left unanswered.  THIS CONCERNS US.

The audit for fiscal year ending June 30, 2009 was again delinquent. (It was finally received by the County Commissioners over 2 1/2 years later, also November 9, 2011.) This audit showed revenue over expenses of $300,000. HOWEVER, within this audit were 65 *deficiencies listed;  0  have been addressed as of November 2011;  some of which were violations of General Statutes.

In summary, Halifax Co. Schools shows over a $1.7 million deficit as of ‘09, representing tax dollars that have not been accounted for, overspent, or misspent within the ’07 – ’09 budgetary process.  THIS CONCERNS US and leaves us with many unanswered questions.

That brings us to today, 2 years later, where once again, the ’10 and ’11 audits are overdue.  (They have been requested by the Co. Commissioners but not received by the Manager’s Office as of this writing.)  At this point, February 2012, there is no way for citizens to know the current financial status of the Halifax Co Schools.   Like us, I’m sure you have many questions about their past and present fiscal responsibility. ARE YOU CONCERNED, TOO?

Every local type government; county, city, town, Fire Department, School, is required under NC General Statutes to have their budgets audited annually. Halifax County, City of Roanoke Rapids, Towns of Weldon, Littleton, Enfield, Weldon City Schools, and Roanoke Rapids Graded School District all are current with their audits.  We praise them for their compliance!

In addition to the budgetary issues, in March ’09 it was determined by a Superior Court judge that there was “a complete breakdown in academics in Halifax Public Schools.”   Therefore, in May 2009, a Wake County Superior Court consent order required the State Board of Education and Dept. of Public Instruction come into the Halifax schools and address the needs of the school system, its teachers, and its students for a period of 3 years.  In May of this year the in-house assistance is scheduled to end. This was the first time North Carolina has directly intervened in a failing school district.  Future test scores will reveal the success or failure of this intervention by the state.

The fact that the Halifax County School Board is asking for a tax increase with ONGOING serious management and budgetary issues facing them as well as the last 2 year’s incomplete audits;  is incomprehensible .   We are further shocked that the administration, the statues, and budgetary processes within the NC State Board of Education would allow for one of its school operations to mismanage educational funds in this manner.  Halifax County students and the taxpayers who support their education deserve better!

Until there is accountability, proven success, and drastic changes made locally and at the state level that prove to NC citizens the education of the children is top priority; we will  VOTE NO on the Halifax County School  Supplemental School Tax at the May 8th Primary.

*Some of the 135 deficiencies found in Public Records of completed Halifax Schools’ audits:

  • Money collected or received by an employee or financial officer was not being deposited on a daily basis
  • Does not have an accurate system for accounting for an employee’s annual leave
  • Not withholding the applicable taxes on the payroll
  • Funds in which disbursements were made in excess of appropriate amounts with no evidence that the Superintendent or financial officer had authority to make the transfers
  • No indication interest earned with child nutrition funds was ever credited back to the Child Nutrition Program
  • Longevity pay not calculated correctly
  • Detailed accounting records had not been maintained during the year

Bill and Pat Croisetiere   Littleton, NC