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Union

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.

About Us

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.

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Pupil Accounting coordinates enrollment and manages student statistics, working closely with Teaching and Learning.

Finance, of course, also oversees payroll. See our Payroll Page for information for employees abut payroll issues and explanation of paycheck.

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.  

Union

Award Winning

For the 28th 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 2018-2019. - Spring 2020

The Finance Division also earned the Certificate of Excellence in Financial Reporting from the Association of School Business Officials (ASBO) International for the 29th year in a row. The is the highest recognition for a school district offered by ASBO, recognizing significant achievement in school system financial reporting. - May 2020

In March 2020, Finance received ASBO’s Pathway to the Meritorious Budget Award (MBA) for the 2019–2020 budget year, for a second consecutive year.

Revenues
& Expenditures

Approximately 80 percent of Union voters approved the district’s first 5- year series bond issue of $128.6 million in 2018. This action helped allow completion of Ellen Ochoa Elementary, implementation of the 1-to-1 initiative, fine arts, renovation of Tuttle Stadium, and safety improvements.

In total, the district's net position increased $18,753,802 for fiscal year 2019. The net position of governmental activities increased $18,753.802 which represents a 18.76 percent increase from fiscal year 2018.

General revenues accounted for $133,978,838 in revenue or 73.21 percent of all revenues. Program specific revenues in the form of charges for services and sales. grants and contributions accounted for $49,017,880 or 26.79 percent of total revenues of $182,996,718.

The district had $164,242,916 in expenses related to governmental activities: only $49,017,880 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 Accounting System (OCAS) coding structure.

Among the major funds, the general fund had $121,928,157 in revenues. $120,522.859 in expenditures. resulting in a fund balance increase of $1,588,880. This increase is primarily a result of an increase in state, local, and federal revenue collections. Bond fund revenues totalled $6 14,514. Net bond sale proceeds were $24,500,000. Expenditures in the bond fund totalled $23,826,711. The sinking fund had $26,202,463 in revenues and $27,098,437 in expenditures. The building fund became a major fund for Fiscal year 20I9 with $12, 726,318 in revenues and $8,884,613 in expenditures.

Based upon criteria established by the Governmental Accounting Standards Board. the building fund, a special revenue fund, was re-classified from a non-major fund to a major fund.

Internal 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.

100 Years

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.

Contacts

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

Jay Loegering
Jay Loegering
Executive Director
of Human Resources /
Biography 

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

Melissa Brock
Melissa Brock
Director of Human Resources
 Biography

Christine Bunyard
Christine Bunyard
Director of Payroll / Biography 

Sherri Fair 
Sherri Fair 
Director of Federal Programs / Biography 

Julie Harkrider
Julie Harkrider
Director of Accounting / Biography 

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

 

District Announcement

Return to School Plan

View in English or Spanish. The first day of school will be Monday, August 24. Visit our Coronavirus Section for details.

Summer Meals

Union Public Schools will continue to offer FREE drive-thru meal pick-ups at three Union sites through Aug. 13. Details.

District Calendar

Upcoming Events

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Contact Information

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

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