Um but even then to the point conflict in and of itself is not a problem like people are going to have conflict when we have differing opinions. That's um that's not an issue. making sure that we do have the kinds of processes to resolve and then continue productive collaboration during and after conflict that that that is important to me. But if I'm hearing that folks feel like we actually are fine and that we have these mechanisms in place, they are being utilized and folks are feeling great, then that delights me and I would say let's move on. Are there any other people who would like to make a comment or who have like strong feelings or All right, Member Childs and member Den. I agree with what's been said. Um, if we feel the need for team building or direct conflict, I have a really big video game library and I am happy to set something up for us.
I forgot the weekend." So it's like Got it for people who are used to So one calendar we saw did highlight all school days like a light blue and everything that was a school day was a color actually. But that could be tough, too. I mean A lot of color. A lot of color. So we're A lot of money. So realistically we're talking right now September 21st so then it would be one they would have one day off in September which would be Labor Day. And then we're talking March 26th would be off, right? That's two days. >> March 26th I couldn't even see when it was cuz I was looking at it in April. So I mean I'd be inclined to do that. I mean then it's you know, two months that are not affected by days off so So we Are we Am I hearing taking away the 21st September?
And then, when they went and lapsed the funds and and canceled the project, because they said that, "Oh, the state doesn't own the bridge. The county owns the bridge." Four years later, after they asked for the release, four years later, only now they know they didn't? And then, Jadine didn't CC anybody, didn't CC the principal, didn't CC the CAS, didn't CC anybody. Okay, so there's no communication going on. Mhm. And then, when we went to this, the tracking is not filled in. It says updated 5 20 2025. No update. No update. From 2021, no update. So, are you folks fixing this tracking system? Yes, that's one of the IT upgrades I'm talking about. >> So, when is this going to be online that we can see it? Cuz my understanding is the reason it's not being done is because personnel don't want us to know.
I am going to uh go over the highlights of of that letter as well. Um additionally the annual comprehensive financial report the ACFR that is the district's audited financial statements for the fiscal year. The single audit reporting package. So that is a result of the federal dollars the district receives. Um uh the single audit is required to be issued to the federal government each year reporting on the spending of those federal monies. And then the uniform system of financial records compliance questionnaire. Uh this is a report required uh to be submitted to the Arizona auditor general. Um they supply the questionnaire each year. Uh And it is our job as the external auditors to go through that ensure we can answer each question then report it back to them. Uh the scope of audit services. So uh we follow lots of rules and regulations. Um government auditing standards, uniform guidance which is federal rules and then generally accepted auditing standards.
So, I guess if we could cast our minds back to our training with Liz Leond, who said like don't spread rumors and say nasty things about people online, that would be great. And maybe like we could be a more mature body because it doesn't it reflects on all of us and it causes like not just hurt feelings but damage. So, we're all on a path together. We're moving forward. We can conflict. We don't have to like each other, but like civility is really important. And we've seen in civility, but we've also done more work than I've ever seen this committee ever do before, like ever. Like, we're doing massive amounts of work. So, like, I commend us for that. But like, let us be good examples to our students. about the things maybe not to do to each other. That would be great. All right.
>> Excellent. Remember Den? I mean, I guess I mean, I'm not like into spilling tea, but if I came to mediation, I would come with screenshots. Like, I have screenshots of abusive and harassing behavior from members. So, like, I can live with that. I'm an adult, but like that kind of stuff shouldn't happen. It shouldn't happen. I shouldn't have that, but I do. So, like if me saying this right now means that it won't happen again, then great. But if it continues, then I'm going to pursue mediation because I don't want that to happen, not just to me, but to anybody on the committee. So, I guess if we could cast our minds back to our training with Liz Lefond who said like don't spread rumors and say nasty things about people online, that would be great. And maybe like we could be a more mature body because it doesn't it reflects on all of us and it causes like not just hurt feelings but damage.
What if we take away September 21st, March 26th and we say the last day of school is June 11th. That way we're building in four snow days technically. Yeah. And then at the discretion of the board, if it doesn't snow, we move the days back to June whatever. Yeah. June 7th, 8th, 9th, whatever. And then the kids will be exhausted so will the faculty from no days off. Well, it would be June 7th. Um so then we would say Yeah, so I guess it would be Well, if we're I can't imagine no snow days, right? Like We don't live in a world anymore where The ice and the Yeah, yeah, yeah. Weird things happen that We've been to close at least one day every year. So in theory, yes, if we had no snow days, that last day of school would be June 7th. Do you feel comfortable voting on this tonight or should we go back to the calendar committee?
They don't want us to They don't want to be Be >> I hope that's not right. >> Um, that's what I'm telling is what I'm hearing. Yeah, that shouldn't be right. From inside inside the DOE, so I'm just relaying to you. You know, this is a small town and people know people and people talk. And so that's what they're telling us. Or telling me. I'll look into that. That's not good. Yeah, then it's not good, but I've been complaining about this for years. It's not been updated. Not been updated. I I don't understand. And so then we have this kind of resolution, and if you folks want to make sure that people are doing a good job, then why wouldn't you want them to put them the responsibility to know about these projects and manage help help keep track of it and monitor it for the schools.
And then again to answer the US form system of financial records USFR compliance questionnaire. Additionally just listing off all the various standards that guide the annual audit. So there are many different rules and regulations. So we have OM uniform guidance that's federal uh guidance and requirements that guide the audit. Governmental accounting standard boards that's financial uh requirements for governments statement of auditing standards. So as auditors there's several standards we have to follow that guide our audits and our procedures. And then more specifically there's specific government auditing standards. Audits that are done of governments have additional requirements that we follow at heel beach. Uh so just delineating uh the responsibilities of us the external auditors and uh district management. So as part of the audit process each year we have fraud communications inquiries regarding fraud and knowledge of fraud and non-compliance uh with various members of management including a board member each year other employees.
Thank you. Um, yep. I agree that we as a baseline, it is incumbent upon all of us to treat each other with dignity and respect like we would any other human being. Um and in the absence of people wanting to specifically resolve things right now or feeling like we can uh move forward and if other specific instances arise, we can deal with them as needed. Uh I would suggest that we maybe move on from this discussion um and go to item C. I really appreciate everyone for sharing their perspective. Um, and I appreciate this committee and its willingness to move forward and get work done on behalf of our students uh, and our community. So, thank you all for that. Let's set some meeting dates for our budget. We don't need to do that. Do we need to do that? >> Uh, no. I've been in constant communication with the mayor's office and they're working with the city council office if that makes any sense to you and they do not have dates yet from the city council in terms of what order of things would be happening in on what dates.
So, we're all on a path together. We're moving forward. We can conflict. We don't have to like each other, but like civility is really important. And we've seen in civility, but we've also done more work than I've ever seen this committee ever do before, like ever. Like, we're doing massive amounts of work. So, like I commend us for that. But like, let us be good examples to our students. about the things maybe not to do to each other. That would be great. All right. Thank you. Um, yep. I agree that we as a baseline, it is incumbent upon all of us to treat each other with dignity and respect like we would any other human being. Um and in the absence of people wanting to specifically resolve things right now or feeling like we can uh move forward and if other specific instances arise, we can deal with them as needed.
>> going to say are you going to go back to the calendar I would say that's That would be my recommendation. >> every the teachers don't see something we're not seeing or that the PD doesn't get screwed up by us doing this or Yeah. I know there was some members on the calendar committee that do celebrate uh the some of the holidays we're taking off and it won't be in school. And um I I know that will be impactful. I don't know um what I'd love to hear the >> that's it's hard to you know, reconcile those two things. It's Yeah. There are probably staff members who celebrate these we don't have off so that's hard, too. I'm sorry, staff members whose children are going to have those days off so they're going to They're going to have to deal with that. >> don't know if we saw a calendar without those.
Wouldn't that make it better? It couldn't hurt. Yeah, but then you guys are opposed. No, we're not opposed. We just Well, that's what you said. >> You don't want to do it. So, okay. Senator Dickerson, thank you. Last year the department was only able to complete 22 CIP projects. Um, and with what my colleague had mentioned about reorging, uh, is is that not a serious, uh, process you folks are looking at pursuing? I need to follow up on that number. We we completed hundreds of projects. Well, that was mentioned in a prior hearing. So, that was stated on the record. But if that was inaccurate, 22 CI CIP projects were completed. Is that a particular kind of project? Yeah, I need to follow up on that. Yeah, capital improvement Yeah. projects. Um, and so I think that currently when the department is, um, has unspent CIP funds in the billions of dollars, um, it calls for grave concerns.
That's standard audit practice. But the annual audit is not geared to uh find fraud. But if fraud is found during an audit, we incorporate it into the audit. But ultimately, the responsibility of fraud rest with district management and the board. Additionally, uh our audit is designed to provide reasonable but not absolute assurance. Um and that uh the financial statements that are issued that do have an audit opinion are responsibility of the district management. Um so starting on uh district results. So please report that there were over the course of the audit there were no uh audit adjustments to the district's uh audit accounting records to ensure uh clean audit opinion. So if there were audit adjustments that were found, essentially known financial statement errors that were found during audit procedures, we would be required to notate them at this time, but there weren't. Additionally, uh we had no disagreements with management over the financial accounting audit matters.
Okay. >> Um they're going to be presented with the budget on April 22nd. They believe most things would have be happening in May and June. So once we get those they are working on that right now. Once we get those uh we'll be in contact with everybody if there are if there are additional dates in May that we may have to discuss and and or pass or do things with the budget. So nothing tonight. >> Great. Thank you. Um I actually would like to postpone item D again. Um, mostly because I think I was supposed to be bringing this as trying to resolve something that was brought up under the last chair, but I actually need to refresh my own self on what we're what we're actually doing with that motion uh before I present it to you. Um, so can I get a vote to take uh postpone item D to May?
Uh I would suggest that we maybe move on from this discussion um and go to item C. I really appreciate everyone for sharing their perspective. Um, and I appreciate this committee and its willingness to move forward and get work done on behalf of our students uh, and our community. So, thank you all for that. Let's set some meeting dates for our budget. We don't need to do that. Do we need to do that? >> Uh, no. I've been in constant communication with the mayor's office and they're working with the city council office if that makes any sense to you and they do not have dates yet from the city council in terms of what order of things would be happening in on what dates. Okay. >> Um they're going to be presented with the budget on April 22nd. They believe most things would have be happening in May and June.
So we have to just think about like that's all the all the staff with families that aren't here are going to have to manage. >> And all the surrounding areas have You had said that so That's You said the surround All of them have that. No, that's what I thought. No one took those away. Okay. It's a Monday and a Friday so you have week-long weekends and stuff like that. You're You're going to have staffing issues. >> [laughter] >> It would be a bit of an issue but I'd love to hear what the calendar committee has to say for sure. Okay. Then maybe we can discuss it at the special meeting. Cuz we do have to get this approved pretty soon. >> We do, yeah. Cuz that's something that we need to We can add to the special meeting agenda. >> we're going to have to.
And so that means that our facilities in our communities are not getting the attention it needs, which poses a safety hazard. And so right now, um these are the projects in my community, okay? That's the deferred maintenance. >> Deferred maintenance, CIP, all of that. I I don't want to get into caught up into the semantics cuz I I I feel like you tend to want to stay there, um but basically >> because deferred maintenance are not not projects. They estimated estimates to of what we need to get to. And when we get when it's prioritized by CASs and principals of the district, then we come in and ask for CIP to get those done. And then, you know, they become actual projects, right? So, it it's important to make the distinction cuz we want to get through wall. Okay. Uh so, I think my point that I'm trying to make here is that the department is not uh reflecting confidence to be able to complete these projects.
If we did have disagreements, we'd be required to communicate that with you, the board. Uh, additionally, um, we, uh, have an engagement letter that's signed at the beginning of the audit that delineates responsibilities and then a representation letter signed at the end of the audit process which the district signs and provides authorization that audit is everything has been submitted to the auditors as required and the audit opinion can be issued. So the annual comprehensive financial report um very large report uh the independent auditor's report was an unmodified opinion. So that's accounting lingo in non-technical accounting terms the district received a clean audit opinion uh which is uh the desirable audit opinion to receive but the technical term is an unmodified opinion. I don't plan to particularly go through any of these pages in particular, but just notating the highlights of the different sections of the report in the annual comprehensive financial report.
>> So moved. >> Second. >> Great. A motion to second. >> Good one. >> Can you please call that vote? >> Secretary Webb, I'm a yes. Vice Chair Childs, >> yes. >> Member Deneive, >> yes. >> Member Dyman, >> yes. >> Member Goodwin, >> yes. >> Chair Ston, >> yes. >> Passes unanimously. >> All right. Um, okay. Revisiting item E. Motion from member Den to support the Mass Foundation Budget Review Commission. >> I think that this one is not in the materials again. which is fine. Um, I mean, I'm happy to read it. It'll just take me a second to find it. >> Why Why would that not be there? >> Uh, I sent it the month before and then it didn't make it in. So, I was saying, uh, this is based on the public comment that we received. We were all here for that public comment.