This is done through the Uniform System of Financial Records or the USFR and the USFR or audit compliance questionnaire. The current version of the USFR is 406 pages. The annual audit contains 171 questions in the compliance questionnaire that cover the 18 categories listed on the slide. I'm trying to tell you how hard it is. The auditor spent two separate weeks on site as well as additional offsite work to determine if sufficient evidence is obtained for each question in the USFR compliance questionnaire. Evidence is obtained through test work, observation, examination, and client assertion. We're pleased with the audit process and the results for fiscal year 2025. This slide shows the fiscal year 2025 compliance questionnaire. The blue bars are the total questions for each section. And the orange bars show the findings in each section. We had a total of 14 findings in eight areas. On the bottom right hand corner you can see our 5-year history of findings.
Just an update. Okay. My only question or thing that I guess I'd like to ask you to keep in mind as you work through that issue. Um I It seems like you'll come back to us with some recommendation or request at some point, but just think about the security issues, right? So, if if folks are we're going to have WACA personnel, other people involved in their activities coming to the school building, particularly during the school day. Um need to make make sure that that's We've had those conversations, and Kelly's been is part of these conversations as well. And um for the most part, it'll be afterschool hours, but not even but it'll be just like we had here, opportunities for us to to control environment for sure. Yeah. Absolutely. Yep. That was really the update. Okay, awesome. >> prepared today, so. Okay, we have some tri-board meeting minutes to review December 10th and January 21.
>> Swank >> like to note that she's one of the few that does have a budget line >> that covers like districtwide. Swank is allows for like streaming. So we're not doing any copyright infringement or anything. So that covers all the schools in the district but comes from the tech budget. But okay, >> that specific one is not AI specific, but um it's like a district price and we pay less as a district than we would with each individual school. >> Oh, it's like showing movies, the movie thing, >> right? >> The certificate on the wall. >> Yeah. So the next question was about how much we pay yearly for the yonder pouches. But if we want to punt this question to the next meeting where >> it's $9,993.75. >> How much? >> 9,000 almost 10 grand. >> Boy, we are in the wrong business.
Clearly she does. Um, but I'm not comfortable with the a singular person who is responsible for the entire city budget telling the schools, "This is what you've got to work with. Do it or else." Um, I don't think that that's I don't think that that's appropriate. Well, it doesn't have to be here. Um, doesn't have to be. Uh, past president doesn't dictate future action. Doesn't have to. Um, remember member Denise? >> Well, I don't think we're going to get 55%. I mean, we're going to get less of it. So, it's like it's neither here nor there whether like where it comes from what happens if we take the $500,000 away from prek. Like, how does that how does that affect us from prek revolving if we really could there? What what would that affect? That's a question we should know. We have a pre technically I would say it would just mean we would use another funding source to offset that whether it be school choice or potentially other whether or not they end up doing more say in the transation account and then freeze up money in the balance of so that 500,000 even though for the discussion purposes brought forward would almost completely exhaust cost of preschool revolving account.
Uh we've got multiple tracks going relative to the transition. One of the major ones is the legal analysis of all the assets, contracts, uh agreements. Uh that scope of work is nearing completion. Uh both Dr. Chun and I are in possession of a a draft report that needs to be vetted by both sides. And but my sense is we're within 60 days of completing that aspect of it. Um we're also doing a a uh transition looking at ways to accelerate the transition of the staff >> [clears throat] >> uh to make a full completion of staff transfers by July 1 of 2027, or 12 months before the uh the effective date of it. So, there are multiple tracks at work right now relative to that. The two biggest ones being the assets and uh the staff. Go ahead. Uh thanks. Just switching gears just for a moment on um the question of lease extensions.
Brandon Kinard. Uh oh, I'm sorry. She did not look like Ann Frederick. Okay, thank you. Yes, you do. Okay. Brandon Kinard, Hawaii Food and Policy Purple Mai'a Foundation in Support. Okay, Johnny May Perry in Support. Marcia Campbell in Support. 30 other individuals all in support. Um and only Shelby Pikachu, Billionaire Kingdom of Hawaiian Islands and Ohana Unity Party. Are you present on Zoom? Shelby? Not present, Chair. Okay, and Agricultural Steward of Hawaii, Amanda Shaw in Support. Anybody else wishing to testify on HB 1518?
And 14 findings for fiscal year 2025 means that we were approximately 91% compliant to the 171 questions in the questionnaire. Out of the 85 districts that our our audit firm Heinfeld Meech audited last year, the average number of findings was 15. For the 14 findings on our compliance questionnaire, we we will work with each of the finding areas to develop corrective action plans and continue education on the USFR. I would like to praise our MUSD staff for continuing to work hard on training and practices to improve overall compliance. It's not necessarily the number of findings that matter the most. It's really the severity of findings. A guide to understand the severity of findings is in our single audit report. Paying attention to the findings or lack of findings on the single audit will reveal will reveal the severity of findings on our compliance questionnaire. Our single audit for fiscal year 2025's summary of auditor's results answered no to all of the following areas: significant deficiencies, material weaknesses, non-compliance, findings that are not that are required to be reported, and findings related to federal awards.
It should have been in the consent. Okay. Yeah. Yeah. So, we just move agree consensus to move it into the consent agenda? Okay. And so now we're there at the consent agenda. Do we have a motion to accept it? I'll move. Second. All in favor? I. I. We're done. Reports of school committee members, Abhishek. You're up. >> Yes, so at the high school recently there have been English MCAS that has just wrapped up today morning as well as seal of biliteracy testing for our seniors and juniors in which they can prove proficiency in a secondary language other than English by taking a test and getting a little badge on their diploma saying that they're they're proficient in that language. Additionally, we have had the beginning of spring sports really start to kick off and the first game should be coming up soon. So, we'll be sure to let you guys know when those start popping up.
We should have come up with that. >> That's yearly. >> Well, that was the amount for this rent. No >> replacements replacements >> and they'll give it to every single student even if they don't have a cell phone. >> Okay. Now this >> I've got a collector $6,000 grass at the high school. You're just waving the flag in front of me. >> We will be discussing I believe the next full. >> So save your fire for their end. >> Okay. The last question that I had. So, we all know that this budget season is going to be really hard on the town. We're going to have to make cuts. I wanted to know if we could get an idea of where we're looking to cut without going into public discussion of actual currently employed people and how our cuts relate to our budget priorities. >> Yeah, I think it's personally I think it's too early because and I understand preparing, don't get me wrong.
It also does charge and it does regenerate some tuitions every year. You know, this has been building up in past administration and kind of just used it as an say a contingency. So, available now and that's so chosen to do then by all means it can be regenerate slowly but then we do what I would call the legitimate shell meeting if we need to to make those moves. That's why I just think that this is silly. Like we know we're going to get less than this budget so it can go forward and get chopped up the way that it always gets chopped up and then we have to find a way to move it all around. It's like there's no great grand principle that's happening here if you decide that you want to lower the percentages to make the vote go through because we're not even going to get the 5.3%.
Um several prior bills this session have contemplated extending for a period of 10 years uh various leases and so forth for some of the properties. Um the AGs had recommended uh in the last measure basically requiring that process to start without by statute and force of the law forcing that extension. Um is that something that's been debated by the or talked about by the uh You know what? We've completed in the last year and a half uh 16 meetings in the community uh primarily on Hawaii Island and then on each major island. I would say that a blanket 10-year automatic extension um would I think jeopardize a lot of work that you guys have put in, the university has put in. I just think there would be a reaction to an extension of that that length. Now, I thought that the the amended started in bill 2593, uh where the authority was given um the responsibility of granting up to 10 years uh and could be handled on a case-by-case basis, made more sense.
Members, any questions? Okay, seeing none. Moving on. HB 2208 relating to food security. First up, Benny Lou Larson, Catholic Charities of Hawaii. Thank you very much. Hawaii Department of Agriculture and Biosecurity in Support. Thank you very much. Um Director Yamane, DHS providing comments. Thank you very much. Benson Medina, County of Hawaii Department of Research and Development in Support. Kealoha Fox, City and County of Honolulu Office of Climate Change, Sustainability, and Resiliency in Support. Hawaii Children's Action Network speaks. Nicole Woo in Support. Hawaii Appleseed, Daniella Spatola in Support. Good afternoon again, Daniella Spatola with Hawaii Appleseed. We are in support of this bill. Um we love this bill because it um kind of solves three intertwined problems. So it uh the price of local food, we know that this is often out of reach for many local families struggling to afford food. Second, it provides an additional stable market for local farmers and a revenue stream um which will help us read our reach our doubling our local food production goals by 2030.
And they also state that we are that we qualify as low risk. That concludes my report. Happy to answer any questions you may have. We are seeking a action to approve our our and accept our audits for fiscal year 2025.
But that's pretty much it at the high school. Looking forward to some some days we have off soon. Always. Awesome. Thank you. Marcy. I attended middle school site council today. Couple school updates, MCAS next week and week after. They had a very successful popcorn fundraiser and raised $20,000. Well, they raised 40,000, 20,000 they get to keep. Amazing. Which is going to offset I was going to say. field trip only a four day fundraiser going to offset field trip expenses for each of the three grades, which is great. Um Unified basketball started and the jamboree's next week and Ashland is hosting. So, they said that's been just awesome. Um Keith Tech, they filled 16 spots. They got 16 spots all filled. They had 40 over 40 applicants. So, um anyway, so that was good. And then they are working through a grade analysis, which I think is really well done and Aaron's going to present it to the faculty tomorrow.
I'm not oblivious to the fact that we're not going to get $1.7 million. On the flip side, we don't know what we're going to get. So, to start to scare people or cut things right now, I don't think is is appropriate to do publicly. There's no doubt we've started to think about areas to do it. Um, and it will definitely work. Obviously, we have no choice. I mean in a nice way and I would do it anyway, but work with the mayor and the city council and the schools committee to do what's best in keeping our budget priorities. We hear now about reading. You're going to we're going to hear from every every area and every constituency, right? Member Goodwin wants to talk about reading, right? Appropriately so, right? We'll hear somebody talk about special education services. We'll hear somebody else say, "We need to save athlet athletics, band, music, said everybody wants to save everything." And that's 1.7, right?
So, we could be here all night carving out percentages and it's still going to be the same end game. >> Let us vote on this revised percentage. >> That's great. Chair Son, >> yes. Secretary Webb, I'm a yes. Vice Chair Childs, >> yes. >> Member Dene, >> yes. >> Mayor Disorder, >> abstain. >> Member Goodwin, I mean, wait. Member Dy, >> yes. >> Member Goodwin, >> abstain. >> All right. So, I think it passes with two abstensions. >> We have a number. >> All right. Thank you all for that. Our next item is a vote to enter executive session pursuant to Mass General Law Chapter 3A. >> No, you don't vote to call the question. You You call the question and then you vote. >> Question and then voted. You called the question, but you didn't actually have a vote. >> The chair is in charge.
Uh but I am concerned that >> [clears throat] >> from our vantage point, an automatic 10-year extension is problematic. Okay. Thank you. Okay. Any other questions for us? How How How realistic is it that you folks are going to When do you have to have this all done by? What's our deadline? July 1, 2028. So, [clears throat] we are in month 33 of a 60-month uh transition period. Okay, and how realistic is that these are going to all be completed, and at that time that you folks the authority is going to be ready up and running to be able to take over this whole responsibility? Because what I'm hearing is that the confidence of that happening is very low. Comprehensive management plan will be completed. Um Administrative rules will not. Uh that'll require more time. When you say more time, how much time? That I would say like 18 to 24 months beyond that.
And finally, it strengthens a critical but often overlooked supply chain, which is the emergency food system um and something that we have seen over and over again in recent years as the rate of climate disasters continue to increase. So we really encourage you to support this bill. Thank you. Okay, next we have um Lauren Zerbol, Hawaii Food Industry Association in Support. Lauren? Not present, Chair. >> on Zoom? No. Brian Miyamoto, um Hawaii's Farm Bureau in support via >> Brian Miyamoto on behalf of the Hawaii Farm Bureau will stand on our written testimony in support. Okay, thank you very much. Hunter Heavlin, Hawaii Farmers Union in support. And Frederick in support. Okay, for HAPA. And I the culture stewardship Hawaii Amanda Shaw, are you present on your present in person? Can you be Muma, Hawaii Hunger Action Network? In support. Local Food Coalition in support. Christopher Dean Clean the Pacific in support.
Any questions? I have um Mr. Harmon, so were there repeat issues from last year to this year that weren't that you found that weren't addressed last year and we're going to tidy those up? Yeah, we have a few yes, sir. We have a few areas that are that are difficult that tend to have similar findings every year. Some of our some of them are in our student attendance because of how many records there are. So part of our our work with those other departments is to see how we can develop corrective action plans to nip this in the bud and not have this this repeat. Another area that we have findings that are very similar are in our our our our capital assets because inventory is difficult to manage and you know, we'll dispose of an item that might not get removed from our from our books.
But the and I'm sure she's going to come present it to all of us. But the goal is to break down grades between the concepts of academic mastery and then habits of learning. And so, as you tear up in the grades, like so sixth grade, you'd have more emphasis on habits of learning, which is like I, you know, I'm a good steward and uh you know, work ethic is good and I listen to my teacher and I turn in my homework and that's work ethic. And as you go up to eighth grade, that percentage ramps down. And the mastery of learning is your tests and your quizzes and really exhibiting that, you know, you're fulfilling your and demonstrating academic success. And it's very, very clear. It sounds like there's a lot of spirited discussion amongst the faculty. But I, as a parent listening to this for the first time, I think it's a great step forward again at the middle school.