"A Board of Education member's fiduciary responsibilities are advisory; to approve or disapprove the financial documents produced by those charged with fiscal duties:  the district Business Manager, District Treasurer and staff.  It is not the responsibility of a BOE member to organize, analyze and sort such information.  Attempts by BOE members to do this can most charitably be described as micromanagement.  A less charitable and more accurate view would be that they are meddling and interfering. 

The BOE has entrusted day to day financial and budget development tasks to Business Office staff, Central Office staff under the watchful and critical eye of the Superintendent of Schools.  The district's financial activities are reviewed by internal and external auditors and auditors reports are provided to BOE members on a regular basis.  A Board of Education member's role is that of forming and keeping a "big picture" in mind in comparing the district's performance to that "big picture".  Board members who are engineers or businessmen or accountants bring important skills to their advisory roles, but those skills must be used for philosophical rather than physical intervention in district affairs."