We're required to disclose if there's any significant estimates in the financial statements. So estimates include those useful lies for depreciation, uh the claims payable for the district's employee benefit trusts as well as uh some assumptions in the pension liability for ASRS. So those are all just estimates uh in the financial statements we're required to disclose. And then we're also required uh to disclose if there was any audit adjustments. So any errors that we came across in the course of the audit that we had to recommend to the district uh make and I'm happy to report we did not in come across any adjustments that were required to be made to the district's accounting records last year. We do provide some non- audit services for the district which includes helping uh prepare the financial statements and then we also assist with the preparation of the schedule of expenditures of federal awards.
Um, so hopefully that will lead to some meaningful discussions. Yeah. And I liked that we sort of posed like a a problem and sort of looked for I mean I think not just sort of a rosy picture and we're reporting out. And I think people appreciated the opportunity. Uh, and you know, some of those anecdotal stories from either teachers or parents help add color, too. So, appreciated that. Um, yeah, it was my first one. I enjoyed it. It was very educational. Okay. Any other questions for Scott or our board members that were in attendance? All right. Okay. Item six. Hank, I'll turn this over to you. uh recognition of outgoing board members. Uh we have uh three board members that are choosing that that chose not to uh seek re-election and to step down off the board um after very distinguished terms of service. Uh and we'd like to the administration would like to recognize each of them.
Thank you. You are the heartbeat of our schools. You are the reason sidewalks are clear, classrooms feel safe, hallways feel alive, students are nurtured, and they feel seen. And this work is not easy. It asks for early morning, late nights, and sometimes more faith than answers. It asks for compassion in the face of challenge and courage when the path is unclear. And you still show up every single moment, every single day. To the families and community members of Asiggo, Planefield, Aurora, and Montgomery, thank you for your trust, for your voices loud and quiet, for the questions that pushed us further, and the ideas that sparked possibility. Ursula, you've been more than a colleague. You've been a mentor, a role model, and a source of constant reassurance during both the high points and the difficult times. And I'm very specifically not looking at you. Your over 25 years of selfless dedication to public education are nothing short of extraordinary.
I'm happy to answer any questions you have about that. Can you explain ESY? ESY is the extended school year program that our special education department runs. So students who um demonstrate um regression over the school year are eligible to attend summer school through the special education department. So this is outside of that scope. This is an optional program for students and for families who would like to keep their kids sort of in the routine of school um keep them kind of doing some academic enrichment work throughout the summer. And it is intended to um reinforce grade level skills. So our kiddos who are at the end of first grade, we will make sure that you know it's a reinforcement of those first grade skills. Make sure that those are solidified before we send them off to second grade. Okay, great. Thank you. So I'm just going to add again this is in response to the loss of ESSER funds.
So we do have to provide training to people um funding. It indicates that the district shall in its discretion allocate sufficient funding to satisfy the requirements of the policy. Right. Um so if you feel like it, you can fund it is basically what that says. But you know certainly the board and the central office team um has prioritized this sort of training is one of our goals. So um we have prioritized that it has been funded in Cheshure for many years. Um so uh we have to adopt and allocate adequate resources to support the plan adhere to the regulations in public act and then it identifies the school climate standards. Um we have to adopt policies that promote a a sound environment and um support you know re-engage disengaged students and uh school communities practices are identified. I think what in these um standards it's it's probably going to modify to a degree what those plans look like.
I know, like they said before, you're doing it. All of you, the three of you are doing it for the right reasons. You've been out there silently. I call you the silent assassin because that's what you are. People look and say, "Wait, where is she? Where? You're all over the place." I congratulate you. And I wish each and every one of you the best of luck. And Mr. Fogerino, long overdue, Allan. Long overdue. Let me tell you, when I was on the [Applause] board, Yes. Yes. I I've advocated for you to be my vice president. You know, it it didn't work out for whatever reason, but I always knew what you truly were about, and that's for the children. That's for the the staff, the teachers, everyone. You have a tremendous heart. And I want to congratulate Mrs. and Mr. Mr. and Mrs. Pogarino. Your son truly truly deserves that seat.
Um that third grade team was really doing some really good like team teaching so to speak. Like you had the third grade teacher, Miss Pente. You had Miss Romeo helping out with writing the third grade like kind of like doing like a guided writing table at the writing. But then also Miss Solano was working with the students looking at the oral oral reading fluency because that's a new part this year. So um they're in their hands on every day with that critical grade for the third. But we can look into uh how else we can [Music] just a question. Thank you. Any further on that? Next up, we have a classified resation as a professional. Our last day of work was April 11th. There's no board action necessary. This is a study session.
So that summarizes all of the federal monies the district spends um that was required to be sent to the federal clearing house every year. Other required communications there was no disagreements between us and management. Uh management provided us all the information all the documentation that were required to review for the audit. And then here's a brief summary of the reports uh that we issue. the annual comprehensive financial report that is the financial statements for the district, the single audit reporting package. This goes over internal controls. It's that federal compliance audit the district's required to have and then that uniform system of financial records compliance questionnaire. A few highlights from each of those. What you want to know for the annual comprehensive financial report is the district received an unmodified opinion. So, a clean opinion, that's the best opinion you can receive. Um, and in the you can see the page references there if you want to look through the different parts of the report.
So the first board member I'm going to recognize is Jenny Hstrom. [Applause] recognizing. Next up is Charerelle Fuller. We're recognizing her for eight years of service. And then someone that's been around for a day or two on the board. We are recognizing Terry Terry Pavis for 20 years. And in that time in her board service from 2015 to 2019 and 2023 to 2025 also served as board vice president and uh Terry was one of the board members on the board that decided to hire me. So running out of those board members. So thank you all for years of distinguished service. There was uh several of years in there that might have been some of the most difficult in public service uh that we could have had. Thank you for always putting students first. uh all three of you in the decisions that we were making and always come uh to the table willing to listen and to learn and to represent our students and our community in the decisions and the hard decisions that needed to be made.
District 308 has been profoundly fortunate to have someone of your integrity, wisdom, and character steering the ship behind the scenes. You have touched countless lives through your work. And you have been my rock in one of the most difficult seasons of my life. You showed up not just as a colleague, but as a friend, delivering meals to my family, adjusting your schedule to meet mine, and checking in, not out. Congratulations on your retirement. to our new board members. As I hand off the microphone and my well-worn seat at the table, I do so with a big smile. Serving on the school board has one been one of the most meaningful and occasionally bewildering adventures of my life. As a lifelong learner and a relentless reflector, I sat down to try and summarize what I've learned. But let's be honest, you can't be on a board for four years and create that list.
And when we think about that and we think about our budget and we start to think sort of holistically about our strategic plan, if you remember summer programming, afterchool programming, all of those things are part of our strategic plan and moving forward. The another reason for us to be having uh some serious discussions about the needs for the school department and how the budget is going to best be able to support those needs. But right now, in order to run this camp, we will need to ask for some um financial support on a sliding scale, of course. So, our students who receive free and reduced lunch would receive a reduced or free rate, right? Okay.
they'll probably be a little bit better defined to these standards um or at least identified and how how do we tie back what we're doing to meeting these standards and in future plans where it may not have had that level of of detail. So there's a lot here. Um it then goes into the regulation component which is the uh excuse me this is still still the policy I think is the forms. Yeah. And then it gets to the regulation I think is a separate separate. Yeah. Yeah. So this is still policy. So this is the boiler plate form and I don't know that this won't change at all. Um but this does reflect the um the uh the legislation and the policy. So basically an individual who submits this form either you could do it by name or anonymously. But uh the per if you do it um you know by and you name yourself then we have to return uh a response notification form describing the action steps taken within three school days after the assessment has been completed.
And uh do the right thing please. All of you. Congratulations. [Applause] Hi, I'm Ben Folkarino, Garfield resident for little over 80 years, long time. But, uh, I want to extend my, uh, appreciation to the board of education, the attorney, the superintendent, and of course, uh, Kathleen. I know you have a lot of work ahead of you. You have to learn how to work together. And I think you're doing it and I see it going on right now tonight. And I want to congratulate you all for being here and doing what you do in the long term. Congratulations to the new members. Uh a hardfought battle, but uh it's not a war. It's something we learn how to work with one another. Allan, your grandfather, three score in five years ago, he handed me my high school diploma as president of the board of education. I want to congratulate you and you I know you're going to do the right thing.
Any questions or comments? Next item up is classified resignation of assistant coach David. Mr. President, members of the board, David Leco verbally resigned his position as assistant software coach on April 2nd and in writing on April 3rd. There is no board action necessary. This is a study session. Question next position. Mr. the members of board the following individuals that expressed an interest in the corresponding extra paid positions. Buddy Hooser head football coach Scott Moore assistant football coach Lonnie Guthrie the third assistant football coach Nicholas Harry volunteer football coach and Mr. We'll say no action necessary. This study session at the moment on the next one which is approval of district signers for the North Bank. Mr. President, members of board to help the district guarantee checks and balances in our accounts with National Bank of Arizona. A request is being made. Recommendation from the auditor for the board to approve a change of signers on ADST's accounts.
But really just knowing the district received a clean opinion is what you want to know there for the single audit. Again, I'm happy to report there was no findings over internal controls that we were required to report as uh in the single audit. And then we did look at last year the special education grants or the IDA grants and the ESSER funding the districts received. So, those are the two programs um that we specifically reviewed last year. Or the USFR. Um just to give you an idea of how extensive it is, it's 31 pages, well over 200 questions with multiple procedures for each question. So, it is quite extensive. Um and these are just a few of the areas that it covers. So, governing board and management procedures, procurement, expenditures, cash receiping, student attendance, pretty much any operational area here at the district is covered under that USFR.
Uh well uh distinguished excellent service to your community uh over those years. So thank you to all of you. Thank you. Thank you. So, I think we're going to each just take a moment or two to say a couple of things and we'll go in order of shortest to longest term service. Um, thank you all very much. Um, I want to sincerely thank everyone um for the opportunity to serve on the District 99 Board of Education over the last four years. Um, it has really been an incredible experience and I've had the privilege of working alongside many dedicated and very inspiring individuals. Um, there have been countless highlights during my time on the board. Um, witnessing the outstanding work of our administration, teachers and students. Um, contributing to the progress and the growth of the district and uh, celebrating milestones like graduation. It's always a highlight.
But here are five truths that rose to the top. I hope they come in handy. They're not in any order except for maybe in the way that life delivers its lessons unexpectedly, unapologetically, but always right on time. Number five, be the same person in every room. Whether you're speaking at the mic, sitting around a community member's kitchen table, stopped in the grocery store, which you will be, or standing alone with your thoughts, integrity means showing up as one host one as your whole self. Masks are heavy, but the truth is light. Number four, there's no such thing as neutral when justice is on the line. Silence may feel safe, but it always sides with the status quo. And too often the status quo is hurting someone. Take a stand. Let your voice tremble if it must, but let it be heard. Number three, when something is right for our students and our staff, it clicks.
Any questions? No, you just answered my question. Okay. So, we're voting on um the cost of the camp, which would be $200 for four weeks with the sliding scale. Yes. Um so, a motion to vote. I'll make a motion that we approve this program for $200. Second. All in favor? I I I. Anyone opposed? Unanimous. Thank you. Um, and so the other consent agenda is the dig green volleyball and you all got that in your packets for this week. Um essentially it's um a skills building volleyball week and um again there is a cost and so we must vote on it and that is $180 per player which is five days of instruction. Um I don't remember what the cost was last year, but it does seem like it's considerably more than the other program we have. Yeah. If if um you'd like, I can give you a little background on it.
So it may take you more than three days, three school days to do an investigation depending on the sophistication of the issue. Um but once that's completed, we need to report back within three school days. So again, the the school climate specialist assesses the facts in that last paragraph before the red um of the challenging behavior in incident and completes the response processes notification form. This replaces our current forms. It does. Yeah. For next school year. Yep. And you can see, I'm sure Adam jumped ahead to look at the detail on these forms. Um, so who fills out these forms? The person making the complaint. Now, if it's a student, you know, they don't mean I worry that they wouldn't have the stamina to complete this form to be honest with you. like at what point do they say ah it's not worth it. Right?
Thank you. Are there any further public comments? Seeing none, are there any comments from the board? I would like to congratulate everybody coming in. Uh Mr. Focarino, Miss Patiri, uh congratulations on your win. Um, I hope that uh we find our way to move forward. We find our way to work together regardless of everything, regardless of emotions, that we can set everything aside and we can do the right thing continually for this public. Um, thank you for stepping up the bat. Good luck with everything and congratulations everybody. [Applause] Congratulations to the newly elected members. Uh, Mrs. Assan, Mr. Odto, Mrs. Peter, Mr. Peter, congratulations on vice presidency. Mr. Focarino, congratulations. Absolutely. Um, the politics are the politics, but I have no doubt in my heart and in my mind that we'll be able to find common ground and be able to work together to to do what's needed for the students and the teachers and the parents, you know, the taxpayers in this district.