THE VIRGINIAN-PILOT 
              Copyright (c) 1996, Landmark Communications, Inc.

DATE: Tuesday, February 13, 1996             TAG: 9602130007
SECTION: FRONT                    PAGE: A14  EDITION: FINAL 
TYPE: Letter 
                                             LENGTH: Medium:   54 lines

CAN YOU BELIEVE THE BEACH SCHOOL BOARD?

The reinstatement of Virginia Beach schools' financial manager Mordecai Smith as the school district's director of budget development is the latest in a series of debacles by former and current School Board members and administrators.

Mr. Smith, as the chief financial officer and director of budget development, is one of the principle figures in the worst financial disasters in the division's history. Acting in this dual role, Mr. Smith had responsibility for creating the school district's budget and then making sure the budget was followed. It is clear that Mr. Smith is neither capable of producing accurate budgets nor ensuring budgets are adhered to.

Budgeting: Mr. Smith assured the School Board that the 1994-1995 budget year would end in a surplus only days before a $12 million shortfall was ``discovered.'' Further auditors found that ``the district's 1994-1995 budget document was essentially useless as a means to plan and track money.''

Adherence: Mr. Smith stated that many of his actions that led to the shortfall were taken at the direction of then-Superintendent Sidney Faucette. By this statement, Mr. Smith implies that he is incapable of exercising his fiduciary responsibility to stick to a budget.

As a result of the actions taken by Mr. Smith, other administrators and the School Board, Virginia Beach students and teachers are facing Draconian cuts. In that one of the primary responsibilities of local government is to provide education for its children, Virginia Beach and its leaders should immediately do the following:

1. Terminate the employment of Mr. Smith. He does not deserve any of the district's money.

2. Implement cuts that minimize the effect on students and teachers. The list you printed (Feb. 8) identified more than $3 million in possible savings while retaining spring athletics, child care and programs like the Summer Leadership Workshop.

3. City Council should divert money from other areas to fund the difference. Other than police and fire protection, education for our children must take top priority.

4. Financial management for the school system and the city should be merged. When looking for savings in the school district's budget, this is an obvious choice.

These actions, coupled with good fiscal management and common sense by the incoming superintendent, should ensure that students and learning, not administrators, are the first priority in Virginia Beach.

EDWARD BOHNSLAV

Virginia Beach, Feb. 8, 1996 by CNB