In a year that included considerable bookkeeping challengings, including the transition to a new budget program and a case of embezzlement, it was with some relief that the Malta Bend Board of Education received and approved a good audit report for the fiscal year ending June 30, 2007.

Board President Art Madden said the auditor's report "basically states that it provides an unqualified opinion" on the school district's finances, and that's the best kind of opinion auditors issue.

Superintendent Melissa Vesser, who joined the district July 1, 2007, complimented Debbie Kiser, administrative assistant, for her handling of district record-keeping during a difficult year.

"It's not easy to learn a new system in the middle of mass chaos, but she did," Vesser said.

The "chaos" was caused not only by the usual difficulties of adapting to a new system but by something the transition revealed: a case of embezzlement by a former district employee.

In March 2007, Carla Jean Dankenbring was charged with felony stealing after work on the new computer system revealed discrepancies in the district's financial records.

Dankenbring is accused of transfering more than $56,000 of the district's money to personal bank accounts. She is scheduled to face a jury trial March 6 in Lafayette County Circuit Court.

The auditor's report suggests the district recovered well from the incident, noting that fund balance of $332,427 is up $129,542 over the balance for the fiscal year ending in 2006.

Other financial highlights noted in the auditor's report include:

-- Total revenues from government funds were more than $1.8 million, an increase of $434,475 over the previous year.

-- Expenditures increased more than $150,000 but remained within the district's budget.

-- Outlays for new capital assets were $4,625 for the year.

In other business, the board heard program evaluation reports from Renee Willis on the district's health services, from Lisa Nevels on guidance services, from Tammy Palmer on kindergarten class activities, from Vesser on the Parents as Teachers program and the transportation program.

The board approved each report.

Vesser also submitted district goals and superintendent's objectives, two documents that will not only guide her performance evaluation but will serve to guide her work throughout the year, she said.

Madden said he was very impressed with the documents because they are more thorough and focused than any administrator evaluation instrument he's seen.

Vesser, too, said she thought the documents would be useful for her, for principal Roger Feagan and for the board.

Vesser presented an updated crisis plan to the board and thanked Nevel for doing the revision work. She said copies would be made available to the staff, the board and to area emergency services.

The board's next regular meeting will be Thursday, Feb. 14 at 7 p.m.

Contact Eric Crump at marshalleditor@socket.net