Shouldn't our Administrators be Able to Count and Calculate Averages?

We have been told the penalty we may have to pay of $145,000 is due to a spreadsheet error and our highly paid Assistant Superintendent of Business Services says they weren't aware of the error in the spreadsheet formula. She went on to say, "I'm not going to go on record to say formulas won't have any errors". Why not???

Take a look at the spreadsheet in the waiver request. I linked to it in my previous post. There were 18 classes being monitored and class sizes for 8 months were reported. That's 144 values. Of those, only nine were reported under the required average of 31 kids in a class. There was never more than 2 classes under the average in any month and almost all the classes were near the maximum, 33 students.

How can a a business professional look at that spreadsheet and not realize there is a problem. 135 out of 144 values are equal to or greater than the maximum average allowed. How can this be missed? I'd like to see the incorrect spreadsheet and review the formula error.

Eliminating class size reduction has been one of the most controversial decision made by the district to reduce budget deficits. The district was warned over and over by parents and teachers that the classes were exceeding the goal. Almost half of what the district gained by going with larger classes may be lost to incorrect monitoring of the class sizes. How can we accept the cabinet's explanation that this wasn't being reviewed by our directors and superintendents?  

Those kids who were provided less than optimal learning environments in kindergarten and third grade last year will never be able to get that year back. How long is this board going to continue to allow these irresponsible business practices to continue?