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personnel matter. It was discussed in executive session.”
Estabrook was asked whether the double-entry bookkeeping system recently adopted by the board to take effect during the 1982-83 fiscal year was complicating the system’s finances. “Not really,” he responded. There had been some resistence toward change as there is with any new system, he said. “It’s simply a change.”
He was then asked whether he is happy with the new procedure. “Not totally, no,” he admitted. “We’re trying to align more closely with the practices of the county treasurer’s office. -There’s an awkwardness with two kinds" of treatment of the same data.”
Estabrook added that Hahn has “already spent a good amount of time (with county treasurer Frances) Mrs. Foster” since she officially began her duties on October 27 working out what Estabrook termed a “compromise” system of bookkeeping — something to simplify rapport between the two offices without affecting the school system’s double entry requirements.
The procedures were approved at the June, 1981, school board meeting to provide an unqualified audit of the school activity and cafe
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