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The Finance Division is actually divided into several departments. These departments include Accounting, Payroll, Treasury, Financial Reporting, Federal Programs, and Human Resources.

The Finance Division develops and monitors the district’s budget, classifying revenues and expenditures correctly, and preparing all financial reports and statements. Staff also coordinate the annual audit and maintain compliance with all state and federal regulations and reports pertaining to the fiscal operations of the district.


The district’s finances are classified within several funds, including the General Fund, Building Fund, Child Nutrition Fund, the debt service fund, and Bond Funds. The largest of these, the General Fund, is used to pay salaries of teaching and support staff members, purchase classroom supplies and textbooks, and utility and insurance costs. On average, salaries and benefits make up more than 80 percent of general fund expenditures.

The Human Resources department manages employee relations and benefits.. Pupil Accounting coordinates enrollment and manages student statistics, working closely with Teaching and Learning.

Online payments

Union Public Schools is excited to offer online payments for non-child nutrition activities: InTouch Receipting - online payment service – provides a quick and easy way to pay for your student’s Extended Day Program (EDP) fees, retiree health insurance, facility rental invoices and substitute teacher workshops using a credit/debit card.  

GFOA and ASBO Award Winner

For the 24th year in a row, the Finance Division for Union Public Schools received the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association (GFOA) of the United States and Canada for its comprehensive annual financial report for 2017-2018. - Spriong 2019

The GFOA certificate of achievement is the highest form of recognition in the area of governmental accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management.

The Finance Division also earned the Certificate of Excellence in Financial Reporting from the Association of School Business Officials (ASBO) International for the 26th year in a row. The is the highest recognition for a school district offered by ASBO, recognizing significant achievement in school system financial reporting. - Spring 2019

Union Public Schools



Nearly 81 percent of Union voters approved the district’s 2016, $27-million bond issue, allowing for future building projects, including what is now Ellen Ochoa Elementary, as well as the districtwide purchase of items such as textbooks, instructional technology, buses, and equipment. More than 8- percent of the voters approved another phase of consturction of the school in February 2017.

In total, the district’s net position increased $9.8million. The net position of governmental activities increased $9.8 million which represents a 17.45 percent increase from fiscal year 2015.

General revenues accounted for $114.3million in revenue or 75.4 percent of all revenue. Program specific revenues in the form of charges for services and sales, grants, an contributions accounted for $37.35 million or 24.6 percent of total revenues of $151.63 million.

The district has $141.85 million in expenses related to governmental activities; only $37.35 million of these expenses were offset by program specific charges for services, grants, or contributions. Expenses are shown in programs that are easily identifiable utilizing the current Oklahoma Cost Account System (OCAS) coding structure.

Among the major funds, the general fund had $114.52 million in revenues, $112.15 million in expenditures resulting in a fund balance increase of $2.37 million. This increase is primarily a result of an increase in state and local revenue collections. Bond fund revenue totaled $70,474. Net bond sale proceeds were $27 million. Expenditures in the bond fund totaled $24.66 million. The sinking fund had $22.87 million in revenues and $21.75 million in expenditures.

The Building Fund was reclassified from a Major Governmental Fund to a Non-Major Governmental Fund. The Child Nutrition Fund was reclassified from an Enterprise Fund to a Non-Major Governmental Fund. The Gift Fund was reclassified from a Private Purpose Trust Fund to a Non-Major Governmental Fund. 

Union Public SchoolsInternal Control

Management of the district is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the district are protected from loss, theft or misuse and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles (GAAP). The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: 1) the cost of a control should not exceed the benefits likely to be derived; and 2) the valuation of costs and benefits requires estimates and judgments by management.

Long-Term Financial Planning

The Board of Education of Union Public Schools, in conjunction with the Superintendent and Chief Financial Officer, establishes a system of sound financial planning and management to assure that the district’s objectives are addressed and that funds are expended in accordance with plans expressed through the Board budget. The financial management system components include: 1) a planning process that consists of a review of state statutes, Board policies, concepts, ideas, problems, constraints, approaches and systems before dollar amounts are established in the budget; and 2) a budget that is the expression of the plans of the Board through three main budgets – the General Fund, a Special Building Revenue Fund, and the Child Nutrition Fund.

Budgetary Controls

The district utilizes budgetary controls to ensure compliance with legal appropriation limitations and to provide an operating plan for the district’s resources. The annual appropriated budget includes activity of the General, Special Revenue Funds, and Child Nutrition Funds. Capital projects activity is controlled with approval of project-length financial plans. Initial budgets are adopted at the beginning of the fiscal year with periodic amendments approved by the Board as necessary.

The level of budgetary control is maintained by fund, project, and function of the OCAS (Oklahoma Cost Accounting System.) Individual line items may be adjusted without Board action, but total budgeted expenditures may not exceed appropriations at the major fund level without Board approval. The district utilizes an encumbrance system as a technique of budgetary control with encumbered appropriations lapsing at year end.

Independent Audit

Oklahoma state statutes require an annual audit by independent certified public accountants. The accounting firm of RSM US LLP, was selected by the Board to conduct the audit. In addition to meeting the requirements set forth in state statutes, the audit was also designed to meet the requirements of the Federal Single Audit Act of 1984 and related Uniform Grant Guidance (UGG). The auditor’s report on the basic financial statements is included in the financial section of the Comprehensive Annual Financial Report.


Dr. Trish Williams
Trish Williams
Chief Financial Officer/Treasurer / 
Senior Executive Administrative Assistant: Letha Estep


Jay Loegering
Jay Loegering
Executive Director
of Human Resources / 



Sherri Fair 
Sherri Fair 
Director of Federal Programs / 

Julie Harkrider

Julie Harkrider
Director of Accounting

Cathy Bentley
Cathy Bentley, CPA
Director of Financial Reporting
/Treasury / 

Christine Bunyard
Christine Bunyard,
Director of Payroll /


Rebecca Byers
Rebecca Byers,
Associate Director of
Budgeting & Treasury / 

District Announcement

Happy Holidays

Wishing you Joy and Peace at the Holidays and throughout the New Year.

Union Public Schools will be closed for winter break December 23-January 3, 2020. School will resume on Monday, January 6, 2020.

During the winter break, Union offices will be closed December 24-January 2, 2020.

May Joy and Peace be yours throughout the New Year.

Wishing you Joy and Peace at the Holidays and throughout the New Year.  Union Public Schools will be closed for winter break December 23-January 3, 2020. School will resume on Monday, January 6, 2020.  During the winter break, Union offices will be closed December 24-January 2, 2020.  May Joy and Peace be yours throughout the New Year.

Administrative Changes Announced

Scott Pennington named director of new Hope – Guidance – Social and Emotional Learning Department;   Clayton Hucke named interim 7th Grade Principal

Dear Union Parents and Guardians: 

I am excited to announce that Mr. Scott Pennington, principal at the Union 6th & 7th Grade Center, has been asked to lead a new department within Teaching and Learning entitled Hope – Guidance – Social and Emotional Learning. As you know, we are in the second year of our five-year district strategic plan. One of the elements of this plan is Union’s Learning Model that focuses on literacy, cognitive capacity, engagement, and social and emotional learning.

As we continuously evaluate our data, and hear from teachers and our site leaders, there continues to be a dominant narrative that more must be done to address the social and emotional development of our students. Collectively speaking, our teachers continue to do amazing work in providing dynamic learning experiences for our students. It is now time for us to articulate a tiered approach to addressing unwanted student behaviors and student trauma – at all grade levels – while also fostering greater hope and confidence in our students’ lives. The idea is that we will be more proactive in our efforts, providing counseling and guidance to address the social, emotional, and academic needs of our students. I firmly believe this will make a positive difference in our students’ lives and in the learning culture of our buildings.

Mr. Pennington’s work as a special education teacher, assistant principal, and principal make him uniquely qualified to lead in this new position. In addition to this change, I am also pleased to announce that Mr. Clay Hucke, assistant principal at Union High School, has been asked to serve as an interim principal at the Sixth & Seventh Grade Center. Mr. Hucke has done an outstanding job at the high school and he looks forward to serving the students, staff, and parents at this site.

Please join me in congratulating Mr. Pennington and Mr. Hucke. These moves will become effective January 1, 2020.


Kirt Hartzler, Ed.D.
Union Public Schools

Board of Education Considers Policy Changes

The Board of Education on first reading Monday, November 11, considered various board policy revisions, which may be viewed here. The Board will consider final approval at its next meeting, Monday, December 9. The Board will consider comments from the public. Please send comments to [email protected].

The Board of Education on first reading Monday, November 11, considered various board policy revisions. The Board will consider final approval at its next meeting, Monday, December 9. The Board will consider comments from the public. Please send comments to

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Contact Information

Union Public Schools
8506 E. 61st Street
Tulsa, Oklahoma 74133
Phone: 918-357-4321

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