Committee of the Whole-March

001There's my best friend. It would have been nice if Ronald still was in the bowling alley at 3:30. Wow, wow, wow. That's why everyone said they got 26 days off. Oh, it's 500 words. I have an old video of all of this supposed to I just did. So, you know we are live on YouTube, so Maybe I can erase this as well. Be aware. I don't really have to check that way. The computer was in charge of the plane. Beautiful punch. Mhm. I don't know. It's about time. I think we're good. This is just a joke. I don't mind. And reassignment letter. Yeah. It's about that. Sorry, doctor. Can be avoided, unfortunately. Oh, no. I'm the graduate student. Okay, keep the next one. How's the family doing overall with Yeah, I did once. >> All

002right. Roll call. It is 5:00. I'm calling to order this Committee of the Whole meeting for Monday, March 16th, 2026. At this time, I'm looking for a motion to approve the agenda. So moved. Seconded. We have a motion by Paulie, seconded by Katie. Any discussion? All those in favor, say I. I. Opposed? Moving on. Special appearances. Two Rivers Accounting, Brandon Williger Willger. >> it. Awesome. What do you got for us, sir? Well, I was asked to come present or come talk with the board, so I'll just move up over here. I'm in relation to the financial statement audit that we've completed. Um not knowing 100% what you would like to discuss, so I prepared um a few page summary. I believe it's in your board packet um that you should have received. Is there an

003extra one? I did not receive it. I've been out of town until 3:00 today. >> it. But, is it something you emailed or did this something Thank you. It might answer some of my questions or you can tell me where to find it on there, okay? We'll see. I'll go through this. I mean, just to kind of give you a general idea, this is kind of what I present, and I encourage questions along the way, whether they be while I'm presenting at the end, however you want to do it. Okay, thanks. >> Sounds good. All right. Um and I will um if you guys want to just email it to them at some point, or make copies when I'm done. Um so, if you see the report, or what I'm looking at, so generally I

004have the item item number one, um and then I have if you recall receiving like a couple of financial statements, >> We have that copy. We don't have then the copy So, this here summary will reference Okay. this document. So, it'll reference on here what page you can find that at. >> We don't have that one. I understand. Yeah, okay. So, I don't Do we want to make copies of it quick? Yeah. Do you know if they need one? Yes, please. We're okay waiting. You got that's Yeah, that's fine. Thank you. >> What's new in Siren? No. No, we got Yeah. Much as as Cumberland and Rice Lake got though. Oh, we got like 4 inches, so. Oh, really? >> Yeah, we didn't get any. Where are you from? Rice Lake. Rice Lake. Oh, really?

005They closed today. Oh, I know. >> [laughter] >> Were your children at home? Yeah. I don't know why they closed. I think once Cameron closes, there must be like a group of them that Yeah. put pressure on each other to close. Maybe. Our chance to close. As soon as they close, then it's like Rice Lake sitting in 10 hours. They closed at like 10 was and they never closed. Usually the last like 2 hours late, they never more than help. made us go to Siren. There was something going on in town that had like 4 or 5 inches of You guys closed with way more snow than what we got. Uh-huh. I I can't believe it got All the snow we got. Oh, wow. That's crazy. I mean, it's been really really windy, but Yeah.

006Yeah. I was going to have my old guy listen to some things. Who was listening to something? This afternoon, a friend of mine in Marshfield, they had 28 inches of snow, the wind was whipping at like 40 miles an hour, and they were still under warnings. Yeah. I have brother and sister-in-law in Mosinee, and they were in Madison yesterday. It took them like 4 hours to get to Mosinee. And they got to their road and it's literally one pass through. Wow. And there I should say the main road. So then they're like opt like they're I don't know cul-de-sac hadn't even been plowed. And it was mid-thigh when they walked through it to get to the house. Jesus. It's going to be 50 by Friday. Oh, it's going to melt. It was probably a foot.

007We were in the cities. We our flight was supposed to be yesterday morning. And then that was canceled. I bought a new flight for last night and then that was canceled and then this was morning we're like we're going home. Why we have travel insurance? Right. I know a lot of people that are delayed. They'll and I know there's tomorrow coming in. Oh, yeah. But they have pulled out so we used to be on a flight. Oh, it would be better staying in our flight home is Friday. Okay. Stuff with me. And we touched on the airline. And some people could have flown. You're welcome. They were supposed to come home Saturday night. They canceled so they They ended up sitting nothing and no. Here, I'll swap you. All night Saturday. I have those, too.

008So. Thank you. Thank you. I got the one you gave me today. Oh, just stop. All right, if everyone's got it. Brian, you good? Yep, go ahead. All right, so then just quick overview. Item one that's just the items on the list and then as you can see audit report page, that's where you can reference the full document with all the information um in there. So I'll just go ahead and get started pages one through four. This is an independent auditor's report. This talks about in a nutshell the responsibilities of the school district management and administration as it stands the board along with the responsibilities of the auditor. What I have to do to be able to opine on your financial statements. Okay? Um Just trying to think. So, overall, we've issued an unmodified opinion.

009What does that mean? Um ultimately, that means your financial statements are in accordance with GAAP. So, that means that as far as we're concerned, um as far as GAAP accounting goes, your financial statements adhere to that. That's essentially what an unmodified opinion means. Um that's the highest level you can receive in the financial reporting world. Um if there was major concerns, you would have known about it a long time ago as far as not being in compliance with GAAP. Um so, on that on that end of it, um unmodified just means that you're you're complying with generally accepted accounting principles. And that's from the paperwork that you were given, the statements and stuff you were given. Right? >> Based on all the information that we obtained, yes. Yep. Okay? Item number two, pages 14 to

01041. Um this is what's called the notes to the basic financial statements. The basic financial statements are essentially pages um five through um it'd be 13. Okay? That's In a nutshell, that's all you would have to issue in a very basic um under GAAP, you have to have footnotes, but essentially, that's the basic financial statements. The footnotes are there to help explain what's in the basic financial statements. So, it goes in detail about the the operations of the school district just in general. Like, as general as how many board members do you have, how many taxing districts are within your school district, all that type of stuff. It also talks about cash and investments, long-term debt, capital assets, Wisconsin retirement pension plan, OPEB or other post employment benefit plan, basically anything in additional detail that

011you wouldn't get just by looking at the face of the financial or the basic financial statements. So, a lot of detailed information in there. I generally don't cover that in this in the meeting itself, but if there's questions on anything in relation to what we're going over, I can certainly reference that as we go through. Um page number or item number three, pages 61 to 62. Items three and four kind of go hand in hand, 61 so we're looking at 61 through 65. The first one, independent auditor's report on internal control over financial reporting and compliance on other matters based on an audit of financial statements performed in accordance with government auditing standards. A big mouthful, okay? So, in a nutshell, essentially the school district is um regulated by the Wisconsin Department of Public Instruction.

012So, we have to do what's considered So, we have the financial There's really in a school district audit, there's three to potentially four different audits, if you want to call it that, all built into one. So, what you're looking at is one, the financial statement audit, which we covered in what pages one through four. 61 62, that's compliance with the requirements of Wisconsin Department of Public Instruction and the requirements of the state statutes related to school districts in the state of Wisconsin. So, every year we look at if the statutes change, if they did, do you still comply with them, yes or no? It's really basic. Yes, you comply, no, you didn't, because it's that cut and dry. Similar Similarly with the Wisconsin Department of Public Instruction requirements, they up the update those annually as

013well, and we literally go through a checklist. Are you in compliance or are you not? Okay? So, pretty basic there. Um there were no findings, well, I'll I'll on that. So, see schedule of findings and question costs. Um pages 63 to 65. Uh independent auditor's report on compliance for each major federal and state program and and on internal control over compliance required by uniform guidance, which is related to federal funds received, Wisconsin state single audit guidelines, and then again, the Wisconsin Department of Public Instruction. And that's brought in here as well. So, uniform guidance governs essentially federal funds that you've received. So, if you receive over $750,000 in federal aid, you're required to have what is called a single audit. A single audit is essentially a compliance audit over federal aid that you've received. So,

014like uh food service program, are you calculating your free and reduced lunch personnel correctly? In your case, everyone receives a free lunch based on being um at a certain poverty poverty threshold. Okay? Um so, then the free and reduced really isn't in play while you're under that program. Um Wisconsin state single audit, since you have a since you have a federal single audit or you're over that $750,000 threshold, you also have to have what's called a state single audit over the state aids that you get. Now, if you didn't have the federal single audit, you would still have you wouldn't have a state single audit, but you would still have to your your state aids received would still have to be in compliance with state requirements just because of the DPI aspect of it. So,

015no matter what, your state aids are always going to be looked at um and you're always going to be audited in compliance with public instruct or with the Wisconsin Department of Public Instruction. So, as relates to the compliance with federal and state awards, we really didn't have any issues there. Um you weren't You were not You were in compliance with the requirements of the federal grants that we tested. If that makes sense. Okay? We're not required to test 100% of all your federal aid. We're not required to test 100% of your state aid. We're required to test 40% of it. So, that's 40% of the dollars. So, in in the schedule of findings and questioned costs, we do outline what programs we tested. Um and I don't remember off top of my head which ones

016they were, but I believe one was impact aid. And the other was the the child nutrition cluster, so the food service program. So, 40% of it was, but not 60. So, the majority of it was not. Correct. So, so there's steps that we have to go through in a single a federal single audit that you're determined to be either a high-risk auditee or a low-risk auditee. Okay. >> Very seldom do I have anyone that qualifies to be a low-risk auditee. Why is that? Because I help prepare the financial statements. >> I thought that. Soon as we help do that, you're automatically a high-risk auditee. Okay? Does that make sense? And that's extremely common for almost all school districts in the state of Wisconsin unless you have enough staff on hand to write the financial statements.

017And that's common. So, it's not a conflict of interest that you prepared the statements and audited statements. It is not, but I on my end I have to document what safeguards and what things I'm doing >> Okay. to make sure that that's okay. Okay. So, it's definitely a risk area. Um but some of the like one example I have is all the audits that we do as a firm and all the financial statements we have, I've actually contracted with a third-party firm that reviews all the work I've done. So, they're basically making sure that yep, I'm following audit procedures one, and two, the financial statements that we're helping prepare are in accordance with GAAP and are based on the audited the that we're getting. So, are you paid to do the statements separately from the

018actual audit? It It all is It's all one. Correct. >> Okay, thank you. Yep, it's all one. Yep. Okay. Um any other questions on items 1 through 4? Oh, I got all kinds of questions on all of [clears throat] those items. Okay, do you want to That would be a good time to address them. I'm on I'm on page two right now. It says conclude whether in our statements there are conditions or events considered in the aggregate that raise substantial doubt about the school district of Siren's ability to continue as a going concern for a reasonable period of time. Um I found that referenced in two other places. In number one, it's checked no. Um or I mean it's checked yes that there are significant concerns. Yep. And then on your note 17, it says

019the accompanying financial statements have been prepared using it assuming that the district will continue as a going concern. Okay, so when I looked back in that said as of June 30, um the district has experienced significant financial challenges including recurring operating deficits, declining enrollment, reductions in state funding. These conditions raise substantial doubt about the district's ability to continue as a going concern. Okay. So, I looked at last year's audit very briefly cuz like I said, I just got it home. And I noted that it wasn't a concern last year, but it is a concern this year. And I'm wondering how we got to be in this So >> situation that's now being described as catastrophic if it wasn't a concern last year. So, it was. And then I did have a conversation with Kevin in

020that regard. >> marked that it was not on the report. >> correct, but it was not to the level that we were required to disclose or put it in the financial statement. >> Okay. Because based on the information that we had the conversation about um going out for a referendum, you know, things of that nature, making cuts to programs that needed that there were going to be he felt there were needs and taking the operational loan. Correct. Areas where there would be cuts made that could basically keep you out of the going concern situation. Does that make sense? Reasons why it wasn't reported in the past. >> because it doesn't look like it was like anybody looked ahead. Um what if what if that loan had not gone through? >> So the loan had The

021loan was $2 million this fall. This fall. When I issued the financial statements for the previous audit, I had no knowing that that loan >> That's what I needed. It wasn't you didn't have that information ahead of time that that needed to be done to get us through this school year alone. Correct. Okay. So as soon as we found out that one you're going negative fund balance and two you're looking at it's showing a long-term loan for operations, automatic red flag. So there was when you discussed that with Kevin and it wasn't included in the report was any of that information shared with the board? >> That it was in a situation that was looking risky. That would have been whether or not he communicated that to you. Kevin? Was that >> Yeah, I did

022an executive summary. Of the talked about um our deficit due to um our salary schedule and then our fund balance was in jeopardy. You did that as a part of an audit report. >> I didn't do an audit report. You didn't do an >> not do an audit report. >> Okay. Okay. Okay. >> there there's just a lot of things that have changed in one year. >> Correct. >> You're saying that it was a big enough change that now we're in >> to be reported that way, yes. That it had You're not saying we weren't in that trouble. It what didn't have to be reported that way. Correct. Okay. I mean >> Cuz I'm saying we did not get in this So I've been So I'll give you an idea of how likely a going

023concern is stated. I've been doing this for almost 20 years. This is the first going concern I've issued in a government setting. So generally speaking, we have the conversations beforehand to hopefully that means you got to make the cuts, you got to do whatever to stay out of the going concern. But when I show up the following year and you're in negative fund balance in the general fund and you're taking out a $2 million operational loan, you're Yeah. >> Do I want to report a going concern? Absolutely not. But you're at that position where it had changed very quickly. And so Yes, that's kind of why it went from From nothing to seemingly nothing. >> I mean, you you go from you know, your fund balance decrease in '24 was 70,000 to your fund balance

024decrease in '25 was 409,000. Well, if you have a $70,000 decrease, you're still you know, the conversation's probably coming up again and we're evaluating it at that point. I don't think I was expecting a $400,000 loss after a $70,000 loss. Does that make sense? It does. >> It kind of I wasn't expecting to see that when I showed up either. It it Yeah, and it's concerning. I mean, that was significant. Yep, absolutely. What other questions do you have? We can probably skip over some of these. Just I think I answered one. I I noticed and I'm wondering if this was an error. This was listed in both of them on compensated absences. It's page 36 of this year's and it says any unused sick leave that accumulates over the maximum 95 days shall be paid

025out at the end of the school year at a rate of $50 a day. Any unused sick leave is forfeited upon voluntary or involuntary termination except as specified. And then it says um staff members are not paid out at retirement, but they are. So, I'm confused. Staff members are paid out at retirement. I'll have to look at the Okay. >> the wording. So, I will just update that. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. Yeah. >> Um for unused sick leave and it's And then the other thing is that rate per day that's not only $50 a day if you're admin, you get paid out $100 a day or something. It's Isn't it, Laura? It's It's a different amount. >> We'll have to double-check the policy and just update that.

026And I know you're only working with the numbers that were given to you. I understand that. So, what I'm saying is I feel like there are some misstatements not attributed to you. And it's possible I misread the policy in that regard, but um definitely it is common practice that they are paid out at retirement. >> Yeah, exactly. And so, I read that and knowing that I retired here 5 years ago, I know But it sometimes your policies and I don't remember yours off top of my head, so it's um sometimes policies will say you have to be an employee for a certain amount of times. Yeah, often. Right. So, if you were here for 30 years and the next person's here eight, it's a possibility that a person here for eight years won't get paid

027anything or would get paid anything. But there's still a certain amount of people that do. Correct. Yes. Okay. And then also, I'm skipping back to page three because while you keep saying that we're in compliance, it says the district omitted a management discussion and analysis and accounting principles generally accepted um required to be presented. And then twice in there it says that that was not done. Yeah. So, management discussion and analysis is it it is required by GASB. It's not and it's required by GAAP, but it doesn't bring it to the level of where it's going to modify the opinion on the financial statements. Okay. >> This is actually extremely common. Okay. Um I have several schools that have an MD&A and I have several schools that don't. It's completely preference. Um But it says

028it's required. That's why That's where I'm confused. If it's required, then it has to be done. It is required. >> done. I don't know how to best answer this question without throwing somebody under the bus that isn't in this room. Likely your previous audit firm asked to remove it. That's a yes. Yes. Okay. Okay. And so it's 15 pages probably of additional information. Just kind of high-level graphs and charts and Okay. >> whatever reason for whatever reason before me taking it over, that was eliminated and I have never been made to bring that back in. The decision has never been made to bring that back in. How long have you been doing the audit here? Um since 5 years maybe. Okay. 6 years. >> So, that's been an ongoing thing for 5 years that it

029hasn't happened. Correct. Okay. And that's that's a common Yes. You're not the only school district. You're not the only local government that doesn't have an MD&A. It's just basically that paragraph has to be in there if you don't have it included in your financial statements. It's not a It's not a compliance thing that's going to put you Is it going to raise any red flag with anybody? Okay. If that makes sense. Um deficiencies They're not the same as a noncompliance. Right. Less than a noncompliance. >> Correct. Okay. >> like item number five on the summary sheet. >> Mhm. Yeah. >> I'm guessing that's where you're going. Mhm. Do you want me to go through those? Yes, I do, actually. >> All right. Sounds good. So, >> [clears throat] >> item number five, pages 77 to

03086, and this is going to have a lot more detail than what I have what I'm going to say. Um Can you start on page 71? 71? >> That's the summary schedule of the prior year one. Yeah. So, I I will, but essentially they're all the same. Okay. So, rather than hash those out and then rehash them all and go through >> start where you wanted to. Um and I can double-check that to make sure that's the case. Well, they were also many of them were repeated findings from 2024 as well. Correct, and I'll cover that. I'll cover that. >> they're deficiencies that are ongoing that have never been addressed. And I will address that with you when we get there in a minute. All right. Uh and then the one other thing in those,

031which was on page 76, Yep. which was also Is that the prior year? Mhm. >> [clears throat] >> Okay. It says um one of them said it would be resolved by December 31st, '24, but yet it's a repeated finding, so does that mean it was never resolved when it was supposed to be? Correct. Okay. Now you can go ahead. Okay. >> And then the last question. All right, sounds good. All right, so 77 to 86, schedule findings and question costs. Um normally in a non-compliant or non uh yeah, compliance audit, non-Yellow Book audit, um this would be a separate letter to management and to governance, but since it's a Yellow Book, it's built right into the financial statements. So, uh finding 2025-01, lack of segregation of duties. Essentially, you have people in your staff that

032write write checks and reconcile the bank account. Okay, so that automatically puts you in lack of segregation of duties. What's the What's the way you can mitigate that risk? Approval of vouchers by the school board or by someone outside of that transaction cycle. Does that make sense? Yeah. So, when you sit in a small school district, in a small government, when you have a school board, some of that responsibility is going to fall on you. Whether that's the treasurer, whether that's the clerk, whether that's the uh president of the board or the uh chairman of the board, whichever you want to call it. Um some of that responsibility is going to fall on you to be actually reviewing the checks either after or before, preferably before they're written and sent out. Um that's one way

033you're going to mitigate the risk. You could hire another person. That's not usually financially fisc you know, um uh reasonable or financially uh possible in most cases. Um so, essentially, lack of segregation of duties, we look at who's doing what. Are they Are there areas where there's risks involved? And in most cases, there are. Of the seven school districts, eight school districts I work with, all of them have the lack of segregation of duties. That doesn't surprise me. weird. I did an audit at the county level, or when I used to do county level audits, counties have Why? Because there's a small department that has someone doing all the all the financial aspects of that department. Okay, so it's not you know, and if we go down to like the village or city, it's prevalent

034there as well, right? It's been on every one I've ever done. Sure. Yep. So that's item number one. Item number two, financial accounting and reporting under generally accepted accounting principles. Um that's because I help prepare the financial statements. Okay? Some audit firms make you sign a little document that can quote-unquote take that finding away. I don't feel that is appropriate. Anything I sign for you doesn't change my involvement in preparing these. Um so I'm always going to report that as long as I'm writing the financial statements. Are Are you on page 81 right now? I'm just following my notes, so I would be on page 81, yes. >> Okay. Or no, sorry. I skipped 81. Okay. Um I was >> Page 82, I'll come back to 81. >> Okay, good. Okay. Um So financial financial

035accounting and reporting. So essentially we help put the financial statements together, so that's why that's reported. Um I'll jump back to page 81. Um page 81, material audit adjustments. We determine materiality. Um when we're going through and doing our audit, we don't provide management or anyone what that level is. If we make a recommendation on a journal entry over that threshold, we report this finding. A lot of times it has to do with potentially accruing a grant claim. Generally we don't take those into to because your um Laura has submitted the grant claim just maybe due to the timing of when it were here hasn't had a chance to look at yet. Um there might be a reclassifying entry between revenue accounts to be in compliance with DPI. Does that mean that anything's wrong? Doesn't

036mean that anything was done wrong or done intentionally wrong. It's just a correction to get it in the correct bucket. Um some other things would be um maybe accruing expense for health insurance. So I don't know if you're familiar with how payroll works. Um you have 9-month staff that are essentially paid from uh September through June or that's how you're supposed to recognize it financially. Um and then you have 12-month staff that are recognized obviously 12 months out of the year. So when it comes to the 9-month staff you have to accrue back um one the payrolls um the generally the July and August health insurance bills depending on the timing of when that you're paying the health insurance bills and then any other benefits that related to your 9-month staff has to be accrued

037back to June 30th. So generally there's some journal entries related to that. Um when you have construction projects or building projects um a lot of times we'll have to help book back retainage on those accounts or on those contracts at year end. Um or if you know the June invoice came in mid-July and doesn't get paid till August generally that has to be booked back. Um so there's a lot of reasons why a journal entry can surface. Um if there if we would have felt any of them were intentional or fraud related I would have been in front of you way before now. So um that's that's where I'm at with that one. Any questions on that? Go ahead. >> That one says this finding will be resolved by the end of June. By the

038end of June 30th. By June 30th, 2026. When I asked the leadership how that was going to be done, they said they had no idea. Okay. So is that something that you advise on? It's something that we can help through, yeah. Okay. And then because during that it said the condition was during the audit we identified material misstatements in the financial statements that required audit adjustments to correct errors in account balances and disclosures were identified. There was a budgeting thing that had come up with $150,000. And Laura had put it based on what she believed you were telling her to do, 50,000 on top of each administrator salary. So it looked like Kevin, Carrie, and Jamie made an additional $50,000, which I know that they did not. Yep. Or I believe that they did not.

039They did not. Right. >> We did not. We I have been asking I I don't know where that $150,000 is. And if you're only looking at what they have and you're giving them a number and saying just put this somewhere, how does that help? How does what help? How does it help to balance it when you don't know where that money went? So I don't I have seen the journal entry and vaguely remember that conversation, but essentially what happened in that situation was there were journal entries that we made that didn't get reversed over a number of years. And so when she was reconciling at the time of that journal entry, that's when it was realized that the corrections weren't made in the correct period. So really it comes down to to make the current

040correct that the liability and all that in the correct period, it had to happen at that point. Um I guess I don't know how else to explain it to you other than that. Well, it seems like we're taking a number and we're we're going to balance our budget even though we don't know how we did it and that is a huge concern to me. I mean, I I don't just take so many thousand dollars and just say here, I'll just stick it under this cuz I don't know where it is. I'll just say I bought this. Well, I think we knew it related to accrued benefits from previous years that the journal entries that we provided weren't reversed. So, a lot of times what happens is when we book back an expense or create a

041liability for whatever's going on at that time, it already occurred in the following year. So, generally speaking, like so the easiest way to explain this is uh accounts payable related to a contract for a building project, let's say. So, let's say through the end of June, the contractor did $100,000 worth of work, okay? But that got paid in August of the following year, but it should still be booked back to as of June, okay? So, that check was already paid. We made a journal entry to increase liability, increase expense as of June, okay? The problem with that is that journal entry should have been reversed then in the following year, right? Right. >> Otherwise, it's what? Double counted. >> And it should have been balanced in the previous year. If this this happened over years,

042you're saying? It was over a year or two, yes. So, but it wasn't found on the previous year's audit. I I would have to go back and look at the journal entry in detail to answer that question to say yes or no. Okay. Okay. And then it says, "The material misstatements resulted from deficiencies in the district's internal controls over financial reporting, including inadequate review and reconciliation. Okay. So, you're saying that was a long-term thing. I'm saying that there are inadequate reconciliation procedures over Okay. some of them some of the account balances, yes. So, you will help resolve this by the end of June, and it won't show up as a repeated finding next year. That would be I can't >> desirable, right? That would be If it says it would be resolved, we wouldn't want

043it to show up again. Correct. >> But, this is the third year in a row that some of these have shown up. I would say it's probably the 20th year in a row that some of these have shown >> Okay. Okay. Okay, go on to But, that's it's So, to that point, material audit adjustments is also a very common finding at all school districts throughout the state of Wisconsin. They're They're not School District of Siren is not the only one that's occurring now. All the the state school districts I work with all >> one I'm concerned about. No, I'm But, I'm But, I'm What I'm trying to get at is I'm trying to give you some perspective that it's not just here. I accept that. I just think when it says it will be resolved,

044I would expect things to be resolved. Yep. And like I I mean, we can say it's a problem everywhere about everything, and it doesn't fix the problem in Siren. So, I understand that. >> Okay. Yep. And that's I mean, as you as a school board and administration, that's something that you guys have to work through together. I can't be the one driving the correction on your end, cuz then that's then I'm not I'm not independent No. of the situation. Does that make sense? Yeah, I I feel like the board hasn't received enough information, and that's not your problem. Okay. All right. Moving on to Um I mean, I don't know. Can he say something? I I don't know. If it's about that, yeah, go ahead. Basically, what you're talking about is reconciling the Yes. Yes.

045Basically, reconciling at the end of the year. Yes. Okay. Yeah. And it's it's common in all businesses. I mean, you're always going to have to I farm for many years. You get to the end of the year and you're like, well, I either spent a little bit too much or I have extra. So, where did that come go from? You have to go back and try to figure it out. And sometimes you can't. Right. So, so then you have to just put it in somewhere because you have to do your taxes. So, this is basically just reconciling the numbers. Okay. Okay. Page 83, uh, financial reporting. 82. Sorry, I thought we talked about 82. You did. I didn't clarify on that one, but you're going back to 81. Okay. Um, condition, during the audit it

046was noted that the internal control system does not include a process for preparing the annual audited financial statements and the related disclosures in accordance with GAAP. Cause, management doesn't have the training or skills to prepare the financial statements. I asked the leadership what training and skills they needed and they don't know. Can you help them understand that so that I understand that? Well, one, you have to go through, I mean, understand how the financial statements go together. Um, I think that they're definitely capable. I could walk them through how to do it. Um, but it's something until you sit down and do five or six of them, it's it can be very difficult to do. So, there isn't a specific training or something that they should be going to to learn that so that we

047can help them. How could we help them get the training and skills needed? I mean, I could probably look to figure out what training specific, but ultimately you'd have to be you'd have to be doing it to really learn how they work. All right. Gover- governmental accounting is quite a bit more difficult than your typical business when it comes to generating the financial statements. And this one says it won't be completely resolved. Exactly. I just when it says they don't have the training or skills I don't know what that means. Does that mean our people or is that a So, is this talking about our staff cuz it says internal control system? Or is this a system that we don't currently have that needs to be No, it's auditing our financial statements? No, so we're

048do- I'm doing the audit of your financial statements. Essentially, how it goes is I do the audit. I provide what we propose is audit entries related to all the work we've done. And then your staff would take the time to basically generate draft of this document. And then I would basically audit that document to make sure it matches what we have as audited information. Okay? So So, when it comes to the software thing There are very few districts that do it. I I think I think there's a little misunderstanding here that we just don't have the staffing to do some of these things that are required of you. We simply don't. Right. >> And we're being thrown under the bus because we're non-compliant. And when that fund balance came the way it was, we talked

049about that directly. Yes. Immediately. Yes. And and I gave you the cause of where it came from. And we talked about working with Bear and the $2 million loan that we had a plan to do and then call the referendum. Plan is being followed and we're doing that. There seems to be some impropriety that or some understanding that we're holding something back or in impropriety going on here. That is not in fact the case. We are fully transparent with you when you come in here. And we have discussions all the time when you come in here. We work very well together. So, I don't want to be misunderstood that we're not complying with the audit and we're doing something inappropriately. That is not the case at all. Period. We're doing as much as we can

050with what we know and what we have. I mean >> I'm simply trying to understand how this process works and how it got to be >> Or you're Yeah. such a significant issue. >> of the administrative Yes. We're working as much as we can with what we have with our auditors and we're doing our very best. And and and I I think you would echo that as well. I mean I mean the problem with the report is when you look at it from say more of an outside perspective, it looks like people need to go to training. It looks like they just need to sign up for a training and go to a training. >> training is there? But that's what we're asking. >> That's the point. Like Or is it a like is it

051a system we don't have or we can't have you know I know that a lot of times it's these old programs. >> for this? You have to do it, right? Isn't that what you were saying? >> We're just asking questions so we can understand more. Yeah, 100%. It's all about having a little more perspective on the whole situation. Yeah. And I think I mean we'd be happy to have board members involved. We'd be happy to. But we have we been asked? We didn't know all this. And and that's what I mean you're trying you're being defensive. So I I am being defensive cuz I feel like we're we're being targeted here cuz we're doing our very best. Don't feel like it's an attack or Well like I said that understand and I appreciate Brian being

052I mean some of us have been on the board how many years? I've never seen you yet. You've been the auditor for 5 years. I think we've been on the board what 4 years now? Yeah. And we've all we had prior to Brandon we had an auditor come all the time and then it just got to be at where either the auditors wouldn't come or or didn't want them to come anymore, so we just we did stop. We did stop doing them. And so that was I I mean I'll I'll take I'll take that, but the fact is we would love to have the auditor come every time, and we did for a period of time there. So, yes, that's that's on me. Well, like I said, the problem is is when you look at

053just the wording of it, it makes it sound way more simplistic than it actually is. As far as like just go to a training and get done on this or be able to delegate the duty to someone else or you know, and having the context of it's not just going to be like go to a 3-hour class and now you can prepare this report and we're good to go is something that we're needing to hear. And unfortunately for the administration when things are worded that way, it makes it be like, "Well, why don't you just go to the training? Why don't you just do that?" You know, so I'm glad he's here to explain this so we have this better understanding. >> as well. And when I asked the same question at the board meeting,

054and Laura said, "I would love to know if there's a training or something." And we would obviously love to support that. And that's why that's a question. If there's some specific training, and you're saying there probably isn't Correct. then then we would like to support that. Yeah, training for this would be really just going through it. Okay. >> Several times in a row. Cuz like I said, that That time All the rest of them maybe. That's a lot of years of doing the same thing to learn that. Yeah, I mean, I think I have I know of a couple districts that do it, but you're looking at people that they have CPAs, they been on the audit side for a number of years before going into the you know, into the school district side. Um

055I know there's some pretty big schools out there that have several CPAs on staff and don't write their own financial statements. So, I That's one thing being here helps give some perspective, and I know you're focused on Siren, but it's not a it's not a do or die situation when it comes to writing the financial statements. I know the wording is that way, and I know the wording is very based on the standard. So, it's going to seem more harsh than what the reality of it is, but I So, I get your understanding on that. You're reading this, you're like, "Holy God. World's on fire." Um and that's why I'm, you know, trying to give you the perspective on that, just to help hopefully ease some of the concern. Yeah, I appreciate that, and I

056was very grateful that you were able to come to Um anything else on page 82? No? Okay. So, page 83 kind of goes hand in hand with um 82. Um so, and I'll just jump forward so you kind of have an idea of what I'm looking at. So, on the the last four pages of the document that you were handed, and this is These are They're actually from the full the full document. But, since we're talking about this finding, I want to just pull these to the to the front. So, pages 66 and 67, this is your schedule of expenditures of federal awards, okay? Well, yes, it's within the financial statements, but we help put this together. We help figuring out, "Okay, um title title 1A basic grant, the ALN is assistant listing number 84.01A."

057So, we help make sure that the aids that you're getting from the feds line up with what they're saying it needs to be reported as. So, then when So, that when you look at the standards, this is a standalone thing that essentially it's just like preparing the financial statements. If we have any involvement in preparing this or helping prepare this, ethics say that I should be reporting it. Standards say that I should be reporting it. Um so that's the stance that we've taken on it. Hawkins has helped basically basically track down all the information for these based on their grant claims, based on all the funding they get. We make sure that it's lined up with the correct source. ALNs, they used to be CFDA number if you're familiar with that. They changed it a

058few years back to ALN, which is assistant listing number. So if you go out on the federal uh I think it's the OMB office of um budget and management website, you can find a list of thousands of these ALN numbers that say, "Oh, here, this is this number provides funding for housing. This number provides housing for DNR-related stuff." So it I mean, that's kind of what we're trying to do there cuz then when we get to page 84, financial reporting to the Federal Clearinghouse data collection form. So basically, we take the federal part of it and plug it into the federal the federal website saying, "School District has hired and received these this grant these grant funds." And we have to report that to them. And then we upload the financial statement. I certify it,

059Laura certifies it. Um and then if there's any issue, they would come to you and say, "Well, we have that we paid you X number of dollars. You only say you got this much." You know, if there's any discrepancies on their end, they're going to be reaching out as well. Okay, so that's 83 84 kind of all in together combined. Um so then page 85, cash reconciliation procedures. So essentially, um and this has kind of been ongoing the last couple of years. It was corrected, I think one of the first years I was doing the audit, we had it and then it resolved itself and then it kind of came back up. Um and I like I said before, I don't think there's anything fraudulent happening um when it comes to that. It's just helping

060getting it reconciled, whether it be year end or if there's an issue with um anytime during the year with with the month end. Um so if we have help or provide assistance in doing the reconciliation, it's our duty to report that. Now ideally, obviously with any of these findings, we would prefer not to report any of them, right? But the reality is, I feel that if we have an issue at all that we bring it to the surface so that it can be addressed. A lot of times these findings, um remember that DPI gets these financial statements and a lot of times Laura or Kevin will get emails related to these specific findings and what are you doing to fix them and all that type of stuff. So that is there as well. Um so

061what questions do you have in regard to that? >> And you're on 85 now. Correct. Yep. Um my my only thing on that one again is it says this finding will be resolved and this looks like it's something that the district can in fact resolve. Yep. So I know Laura's been working hard on it. Mhm. Um she's been calling me, asking me questions in regard to it and I think she's on the right track. Well then will we get a report when that is resolved? Yes, yeah. Okay. And then I do want to go back to one. It was another Before you carry on. So one one thing and I know I'm going to Laura might get mad at me, but um one thing you could do is once you have the cash reconciliation completed,

062you could provide that at the board meeting for the treasurer or maybe not at the board meeting, but let's say the treasurer comes in on whatever day, "Hey, I got it done. Come take a look at it." Um and whether you the treasurer or whoever that person is that goes in and approves it or reviews it, um if you feel it needs to come to the board, then that's your discretion. Um but that would be one way to kind of give you the inside scoop really on um if it's being done, when it's being done, all that type of stuff. Does that make sense? It does. Um I'm going to go back to page 76 just for one question because it was another one that I had asked um and Laura had said she would

063like to know what it was, but I think it was on this page. The district did not follow the controls established to maintain the proper monthly bank reconciliations. She said she didn't know what control she didn't follow. Well, as the control is just completing an accurate bank reconciliation, right? Okay, so it's not like a >> the same finding that we just talked about. >> a strategy. It's just Right. It's just Okay. Yeah, exactly. It's just doing it or not doing it or you know, completing it timely. Okay, I thought it was maybe some specific type of bank way to do it. Doing the reconciliation. >> That makes a lot more sense. Okay. Any other questions on item number five? So that's >> clear, so some of them it sounds like we're just always going to

064have those. They're never going to go away likely. And then some of them, a few of them, we're working with Laura to figure out what can be done. Yep. That's correct. Correct. So, like items 1, 2, 3, and 5, you're likely going to have long-term. So, those, even though it says they're going to be resolved, that's not actually real. >> Some of them may well Or likely The ones that are not likely, it probably says in there that they're not. There's not >> to be an ongoing thing. Okay. So, a couple of them, there's things that can be done to make some changes. >> audit adjustments and cash reconciliation procedures could certainly be eliminated. Okay. So, that >> That actually I have several clients that don't have them. Okay. But, the other ones are pretty

065common. Okay. And then, none of these findings got us out of compliance or anything like that. >> No. I would have noted it in that. Correct. That Okay. Yep. You'd have been a modified opinion. You would have had compliance issues with the state, but none of them got you to Those would have been times where the board would have been needed to be notified. Correct. Correct. >> Yeah. Yeah, if there's anything like fraudulent going on that is raised of my concern, you'll probably hear about it when we're here for audit. It actually says those are hard to find right in your own narrative. What's that? It says it's easy to find misstatements on the forms you're given, but it's more difficult to find anything that would be fraudulent. That is a true statement. >> Yep.

066Yeah, I read it like three times. 100%. Yeah. Yeah. So, you're saying if there was fraud, we would be notified. If it was fraud, I'm saying I'd be aware of it. If I'm saying if I was aware of fraud, Yes. you would have been notified by now. >> Yes. But, by the information you're given, everything looks to be fine. Yes. Yes. Finished? Good there? Mhm. All right. Item number six. And you'll find it in a couple different areas. So, you have several different page numbers there. So, when I look at general fund, I'm talking fund 10 and fund 27 combined. Okay? But for financial reporting, since fund 27 takes a major transfer from the general fund, GAAP GASB requires that those funds be reported as one versus showing them as separate. Okay. So, we'll look

067at the general fund as of June 30th, 2025. Cash and investments were essentially zero. Taxes receivable just over 1.8 million, a little bit of accounts receivable, due from other governments 235,980. That's generally speaking your federal federal grants that have been claimed but haven't been received yet. And then other assets usually a prepaid or inventory 16,150. For total assets there are just over 2.1 million. Accounts payable 27,720, accrued payroll and related liabilities 660, 1,183. So, you can see kind of over time from 2022 to 2025, people are getting pay increases, you might have more staff on hand, all the things. Okay? But essentially that's that accrued payroll and related liabilities, that's for your 9-month staff to kind of that's what they're going to get paid in July and August. Think of it that way. Then you

068have short-term note payable just over 1.4 million and then other liabilities 284,471. A lot of times that other liabilities is just due between funds. So, since you have zero cash, that tells me that you had roughly 284,000 negative cash in the general fund. So, other funds are kind of covering that negative cash deficit. Um fund balance, total fund balance negative 278,357. Um general revenues for the year just It's 8.1 million, Expenditures just over 8.4 million. And then you have net other financing sources and uses 91,769 as of uses. >> [clears throat] >> So, you'll see 91 and 25 and 99 and 24. That's a majority of that's related to your food service fund. Okay? So, food service funds are not allowed to go negative. They have to be financed through the general fund if they

069are put in that position. So, essentially the the general fund has had to kick some money over to the food service since basically since post COVID. During COVID food service funds went way up. Um and then kind of now post COVID they've come back down and it actually went the opposite of what most of them were pre-COVID. So, that's where you're seeing that. So, there's a metric there on the bottom percent of unassigned fund balance to general fund expenditures. That's at a negative 3 and 1/2%. Obviously we'd like to see that better. 1.1, 2.1 over the last 4 years. Generally speaking, we're looking there's no like it has to be this or that. Case law holds 25 to 33% is like a general [clears throat] rule of thumb. A lot of times that's going to

070get you out of short-term borrowing needs. That's going to get you out of you know, the emergency you know, need short-term debt type of thing. And it's just really hard to operate when you're at basically zero. So, obviously we'd like to see that trend upward in the future. It has definitely trended downward since post COVID. And so there might be cuts that were added in COVID COVID years that you know, we still need to consider removing long-term or moving forward. Is the food service thing a in payment? It's cuz we have free and reduced lunch now, so we're not getting payments from the kids. They pay for staff, cuz they pay for the food. So, food service, let's just talk about that real quick. Um just cuz I know other schools have considered the program

071you're on. Um several other schools have decided not to do it. Now, I understand that that means all your kids get free lunch. Right. >> Okay. So, Um you're not getting reimbursed from the feds at the same rate that you would get reimbursed that would someone that is not qualified for free or reduced lunch and paying in the full price, you're actually getting less from them or for them when they're >> Somebody came and explained that at the last meeting. She did a great job with that. >> Sure. Okay. So, you're well aware of what that means and what that does. >> with that prepared about going back to the program and that and you've gone back and forth about it. But this point in time, they they felt it was better to leave it

072the way it is, but the other piece we have that's we struggle with is collection. Mhm. >> [clears throat] >> Um and being in a poverty area, you know, that's one of the factors that we we took we talk about all the time. Yeah, absolutely. And so, that's as long as you understand that that's the difference or that Right. could negatively impact you, that's I mean, that's really all it comes down to. And then from there, it's it's your guys' decision on how you want to approach it. Mhm. Any other questions on the general fund? Okay. Item number seven, special revenue funds, and you have one, two, three, four of them. So, you have the gift fund, which is fund 21. Total assets in that fund were 131,342. Fund balance um the same. So, revenues

073for the year 160,377 and expenditures 181,691 for a decrease there of 21,000 314. These special revenue funds are always going to fluctuate depending on right there for a specific purpose. So, generally speaking, if someone provides a gift to the district, it's going to be accounted for in fund 21. Um what used to be student activity funds, um if you remember those several years back, those got moved into the gift fund. Um so, a little bit of flexible or fluctuation there in fund 21. I don't see our fund 21 on our treasurer's report. Yeah, it's not I believe it's It's just that says activity fund? Yeah. Mhm. Okay. I'll have to look through it. I'm just not seeing it. Okay. Okay. Sorry, some of that I use the terminology from DPI. Okay. >> That's why I

074was throwing fund numbers. >> Right. And we just labeled them with like what they are, but you've got 10 months on that's all here. It's just that it's not in that book cash balances. All fund 21. Okay. You good there? >> Yep. >> Mhm. All right. Other special projects fund fund 29. So, this is used for the district's Indian education or title seven. Um so, essentially you get a grant in and the expenditures in that fund are strictly related to that grant. Total assets 11,402. And we had a little bit of liabilities there 7,665. Um in fund balance 3,737. Revenues for the year 34,859 and expenditures were the same. So, no change in that fund there. Food service, total assets 7,640, total liabilities 7,640 leaving you no fund balance. I should have to check that.

075I might have not did this on the right. That asset is in there only for cuz you have inventory on hand. Yeah, and it should be negative on assigned fund balance for the difference, so essentially that should be zero. Revenues for the year 313,619 expenditures 399,944 and other financing sources net 86,325, so what we looked on the front page 91,000 out of the general fund, 86 of that was for the food service. Community service fund total assets 56,494 revenues for the year 45,000, expenditures 36,000 leaving you an increase in fund balance there of 8,964. Any questions on special revenue funds? Okay. Item number eight, debt service funds. Debt service funds are really just there to service the debt. You have fund 38 and 39 are reported all as one. Total assets 115,474. You had revenues

076coming in of 403,506, expenditures going out of 439,221, other financing sources of 31,575 for a decrease in fund balance of 4,140. That 31,000, um, I'm assuming is a refinance or >> [clears throat] >> generally speaking. Item number nine, are there any questions on debt service? Item number nine, capital projects fund, that's fund 49. Assets 35,702. Expenditures for the year of 302,283 and you issued some long-term debt there of 302,283 as well. No change in fund balance. Capital improvement trust fund, fund 46. Total assets $27. We just had a little bit of income in there. Moving on to item number 11, long-term obligations. But you can see, uh, bonds just over So, this is all GO, general obligation debt. And our bonds 3.4 million, promissory notes 207,808. Uh, bond premium 133,012. And then the state trust

077fund loan 100,332. So, total general obligation debt 3,914,152. Um, other long-term obligations, you have lease obligations 23,085. Other post-employment benefits just under 1.8 million. Wisconsin retirement pension plan liability 313,545. Uncompensated absences 20,551. So, total long-term debt overall just over 6 million. You paid interest on long-term debt of 121,925 during the year. The equalized valuation of the district was 822,032,515. The debt limit related to that is just over 82.2 million. And that's subject to that limit, you're looking at 3 million 715 389. So, you're utilizing 4 and 1/2% of your debt your GO debt limit at at year end. Okay? Any questions on long-term debt? Okay? Haven't you ever been Is there even a long-term strategic budget plan? I don't know that. I think you have a long-term capital plan. Um as far as a strategic

078plan, that's a That is the question that I have. Yeah, we we do have that one. We have a strategic plan? And then that's your capital plan, not a capital plan. Okay. Can we get copies of those? Yeah, they Yes. Good. Yeah. So, that brings us back to page 66 and 67. And I generally just pull these right from the financial statements, so you can see them. Um 66 and 67, these are the federal dollars that you received. Um food service or the the child nutrition cluster from the Department of A, 300,898 across all types. So, that includes breakfast, um commodities would be the food distribution, um and then food service for lunch, and then the summer lunch program as well, which you didn't have any this last year. Then you got Title I one

079as another large one, Impact Aid 212,468, and then um grouped together, special education between the two programs, and then a newer one for you this year was bipartisan Safer Communities Act 152,000. So on page 67 there in total you received just over 1.2 million dollars that were related to federal dollars. Now you'll see on this schedule it says pass-through entity. A lot of those dollars come through the Wisconsin Department of Public Instruction. So the district's claiming them from DPI. DPI is saying we got you know this is your allocation. They provide proof that the dollars were spent and then you get reimbursed for them. Okay? So are you able with the impact aid? So that was the amount that we ended up getting last year for impact aid. Do you know like what percent we

080should be getting? Because that's something we can never count on whether we get 4,000 this year or 8 million next year. So >> Can I figure out how much you have when I show up? Okay. That's So there's nothing even with like the line of work you're in to look at our area and what land qualifies for impact aid and like what percentage we technically should be able to budget for cuz that's what we should be getting. There's no formula for you to even I don't. Okay. I don't know how they calculate it. I just on the little bit of research I did that too. It doesn't look like it looks like the formula changes for every district. I had a district that had never had it before pop up and get it this year.

081And how much did they get? >> They got minimal. So that tells me they had few negative Americans. What's minimal? Like 10 grand. Okay. So you've always received anywhere in that 100 to 200,000 range from what I recall. Right. But like there's other school districts that got like billions. And so it's like okay, what are they you know I don't know what else also Lake Superior. So I'm thinking because they're on Lake Superior, but I don't know that they actually have that much more land. I mean I'd have to look, compare the property. Honestly, I don't know how do calculate that aid. That's one that I do not have any Well, I know this year other school Well, you sent us that thing that Evers was complaining about like it was notified to him saying

082like that federal government cuz there was other school districts contacting him saying like, "Hey, we're not getting this money all of a sudden where That's a been a routine here." I don't know. Like Laura's always been like, "I don't know when we're getting it, if we're getting it, what we're getting." Right. So, I think some of the other school districts are contacting that. It's like they just start sending you texts when they feel like it. >> Well, and you've got one that was from like 2016 or whatever recently. So, how does that work accounting-wise if we get money Impact Aid, we always recognize it in the year you get it. >> you get it. Yeah, because we The DPI wants it. That's wild. That is Cuz you don't >> that's the only thing you can

083do is you can go back to 2016 like, "Oh, we're in the Yeah. We're in the green Yeah. So. Yeah, there's revenue recognition rules that just at that point so you recognize it in the year you get it. Yeah, I mean >> Especially when it's that far >> Especially when we're hurting and stuff that just and we know there's pockets of money like that out there. It just be really nice to understand like how much exactly we maybe should be getting, like what is the formula and then obviously to try to argue with the federal government about at what point >> Right. And of all the federal dollars you get, that's one of three that comes directly from the feds. If it come from DPI, they would probably be able to give you a really

084good idea, but it That's one That's one funding program that is has always been directly held with the feds. I wish there was a way we could estimate it. I don't The only way I would do it is maybe if you have If you can correlate with like maybe the number of kids you have compared to your total general population and then look at over last 5 years how much revenue like you'd have to do it over a period of time, and say you know what, in 2020, we got 100,000 and we had 20 kids, and now we got 200,000, we got 40 kids. But maybe it's It's land-based. land-based versus how many tribals or I mean, there's other reasons. >> not based on students No, I think it's supposed to collect for property taxes

085that aren't taxed because it's fed it's land that is in tribal trust land. And so men on the reservation make up or that You would have to count the kids that like >> Yeah, which is the application ask for the number >> how many kids you have in relation to but it like that it's weird that it'd be based on land mass cuz like application normally that's what they do the metric on and you they ask for how many native kids are spent special ed. It's probably a combination of both since it changes year to year as well. >> Well, the letter that I had from the senator was they take a calculation based on students, land, and overall population, and then they pay out a percentage. But Ashland got a pile of money last

086year, and so their calculation came in at like 29%, and we got the same amount as the year prior, and our calculation came in at like 7%. >> But Ashland, I so I actually do an audit for a township up [clears throat] in the Ashland school district. And I think you have to throw them out for last year because they just settled a major lawsuit up there. >> Well, I don't know how they can cuz Bad River the tribe closest to them has their own school, I thought. So, I'm not sure how many tribal kids are going to Ashland. >> Right. >> Obviously, there's something else going on, right there. And then plus of the dollar amount they got, the the question is more of the percentage, like percentage was If we're supposed to get

087100% and they got 25% and we got 7% what what causes that skew of the percentage of total cuz the the program's never been fully funded since the '50s. >> Mhm. Right. Yeah. Yeah, that's a good I don't know. There's someone in Washington with a little office that throws the numbers at a wall and then they don't pick this. >> [laughter] >> All right, so then pages 68 and 69 this is looking at just state state aid. Um obviously your largest one is the general aids cluster 960,000. Um then you have it's called handicap aid but categorically aid related to special education 271,000. Sparsity aid 159. A lot of these are just formulas based on this is your enrollment. This is how much we're going to give for that aid. You qualify so here you

088go. Um student achievement guaranteeing education, per pupil aid, high cost transportation. Go on total there you receive total financial state financial assistance of just over 2.1 million. Okay? Any other questions on anything we have not covered? Ask the board. >> categorical aid from CESA what is So we're even though we pay a lot of money to CESA for the programs we get back they're also like paying us. Right, so they're reporting eligible expenditures to DPI and when they get their aid they all the districts that pay them for that that are aid allowable they basically give the up to aid back to the school district. That's good. I mean that's CESA their office is on another line item tonight so it's interesting to see their receipt of it before too but They don't and if

089they can count it as an important enough Okay. Thank you. Right, correct. Any other questions? In general? Absolutely. I would have kept doing it. I do it I do it every time I pick up the computer as well. Oh, she let me up something. She's trying to scroll on the phone. Not the hard habit to It is. You looking for some still, Polly? Nope, not on the audit thing. Thank you very much. Appreciate you coming here today. Yeah, thank you, Brandon. Much appreciated. I'm more than happy to come and do this. I just got to let you know. Yeah. That would be great. Thanks again. All right. Moving on. Treasurer's report. Thank you. That's what I get for being late. So, anything with the Treasurer's report on this aside from looks like we got some

090money that came in. We did we got our taxes in, short-term debt and our our and that leaves us with 1,000,088,719. I have one question. Just what I don't know what it is. The accident fund. It has a 3,000. What was that? That is our workman's comp. Okay, thanks. Did you see 121? Did you Yes. I did Yeah, I see that they're on there. And And there are nice new um labels there. Our fund seven is labeled fund six. Or not fund but title title seven is labeled title six. I bet six and seven are pretty different. Fund 29. And then the book cash balance on the little box that has the labels up. >> fund six. Fund six. I thought we were that then the one that was just in here was said fund

091seven. So I think it's or is It used to be fund fund I think that's what it is. Just Tara works on her fund six so he has it. Brandon has it. Okay. Then I that's where I was going. That's what it was. Yeah. 29 to seven. I have no color fund. I have fund. Got it. Cuz on my Tara's side my Tara's is title six so I was and then yeah the tribal is title six. It is technically title six not fund. All the numbers that we can give and all the labels to the things. Okay. What we do with one, two, three I know and I get them mixed up every time I'm talking about them. Which one goes to which? Anyone else have any questions in regards to this for Laura? All

092right then I'll go on to the monthly meeting. >> [sighs] >> I meant to. And on the new business, Dan you're up. Um I think the first thing I'll talk about is this now and the help I need here. Mhm. [clears throat] So No. No. So over winter break I had in February I had that two burner vent replaced. As whoever put it in there glued it in where it's supposed to be able to You're supposed to be able to take replace it. So cut it and put a new one in. I had that replaced and I had the air handler um drain capped off for now. And you haven't heard anything since. Perfect. Sweet. One of those Confirm, yeah. I don't know it's possible because I don't want him to say anything. Was coming

093out of here. Hopefully it was just one of them. This is good to hear definitely cuz I know it was a plague down there. He done for a little bit, but I just think so, you know. Um So, we had like a Well, Anna Johnson out for our fire system cuz they came out to work on an area that will need to be reprimanded or wasn't working quite right. So, this was basically where the boys uh boys bathroom is. So, when they come back work something was not working quite right, but but apparently there is no telephone line hooked up to this system. So, if nobody's in the building and a fire alarm goes up, nobody will know about it. What? So, they were going to send me an information about how to do that.

094So, I'm like there was like three options. >> kind of a a line. One was hooking up the email or email somehow or then the other other possibility was on phone on our ticket. So, Is that through the security company or that's through the fire That's just the fire system. So, it's not it can't be tied into the security? >> Yeah, it can't be tied in. A lot of times your security can can alert you. It used to be where they were the same company. >> Okay. So, I guess it might maybe it used to be hooked up to that. So, then when it was when the comp- there was basically a different company that maybe they just unhooked it then. I don't know. What? Thanks for not letting us know. Oh, if we had

095a fire and someone wasn't here cuz we're not sprinkled. So, it's not going to be a sprinkler system that goes off, but do we have smoke detectors then in places? Like there's smoke detector. Yeah. Okay. Okay. Yeah. I was like well, most most fire systems are I think a sprinkler is the thing that would call. >> [laughter] >> It just it never got hooked up. Okay. Sure, that makes sense. the hookup So, it could send out you know, it would be hooked up to the school some the school technology center. And that would send out to a text or something. So, I don't know if that would be the most common to go nowadays. Are you requesting one or that what was Or did you get a new one? Okay. So, does this need to

096something need to go to the next month meeting for us to approve? Okay, so or is that something you guys just approve? I I can't approve. I just making sure. in conjunction Right. Yeah. Mhm. So, the number ice works really well to clean off the sidewalks, so. Yep. So, I just want to board wear of it, so just And that process itself is that or is just the bristles need to be replaced? You can't You can't really just replace the bristles. It's basically one piece. >> Ah, I see. >> Basically, you unbolt the bearing and you put the bearing on one end and then your hydraulic pump goes in. It's just a known issue. You take it out and you put it in on one end. I thought you had mentioned that you were going

097to be looking at having to get a new one if you remember right. Or he was going to see if he could put the bristle on it. But we could roll that into next year's budget and that would probably be best. I mean, you could make it through the end here now. Yeah. Yeah. This is not for next year. >> Next year. Got you. Mhm. Um, the boilers have been working pretty good for the most part. I am having a CO with alarm on boiler number two. So, I turned that one off and I've been running number one. And it's been functioning for the most part. It's shut off a couple of times on me, but I got uh the mechanical, whatever they are, out of the city just supposed to come out take a

098look at it. Um We still have a couple months, but It'll be 50 on Friday. Yeah. And stay hopefully. >> Yeah. We'll see. So, those kids in sweaters. But the banners they're not supposed to charge. I'm just getting close to Christmas now. You I think I recall that our chillers were just something was done to them, correct? Yeah, that was two years ago now. I think they had to They basically They basically were leaking. They had a bad leak. Okay. >> So, then Mhm. that type of freon was no longer available, so then they had to replace it with an updated freon. That cost a lot more than the old stuff. Okay. And then they found the leak. And >> Maybe that's what was leaking that that this fall? No, I think you have the

099locker room, the situation by the locker rooms. I don't remember what those were. Sure. What was the locker? What's the Oh, that air handler on the air handler Oh, yeah, it was yeah, we That was the spot. Is that what you're That might be. I'm not sure. I just thought I remembered something about the chillers. And I just that thing popped up that was like a memory from the last referendum that those chillers were replaced. Were they replaced and are they not very old? No, the chillers weren't. They weren't replaced in the last referendum. No. The roof was the last referendum. In the 2019 referendum, the chillers were a priority. Yeah, they were looking into So, they were not replaced during that. adding another one so that they could chill the the gym is what

100they were looking into. Cuz I know Craig had to figure out if the roof could hold it's hold the hold the weight. Okay. And that was when that and then the cost of a new one The referendum ran out of money or something. That was the structure. Okay. structure Yeah, I don't know. Thank you. How did our water look with the first snow melt on the playground? Been good? I mean, there was water back there, but it was a it was a nice easy melt, so it wasn't >> Yeah. Yeah. It wasn't a lake. This wouldn't be a measure to test it. >> [laughter] >> Yeah, was it puddle? Do we have puddle? >> Yeah, I'm just interested to see if that corner of the Well, I thought there was a puddle in the corner.

101I'm in the wall. It was slow, it was plenty of water there. Okay. I figured this would be a good week to watch it this week. And that's what we're waiting to see if we're going to do some drainage Yeah, that was my thought. I was wondering the same thing. This is a good year to check it because we have snow. It all soaked in. It all yeah, there's no frost this year to hold it. So, it's actually not the greatest thing. Oh, I see. I think it's so much snow. No, it's everything's absorbing in really well but no frost isn't there. Our state has actually been able to drive on them for the first time in forever. >> Yeah. But, we'll see with this quick melt off how potentially that does at least moving

102the water. >> to be I don't know whether but it isn't I mean if the the pipes under the ground are not froze. So, it's going to move through there. Okay, okay. That's all. All right. Thanks, Dan. Thank you, Dan. Thanks, Dan. We'll let you know. Thank you very Yeah, it's summer window for me. I can hear you guys. That's what we need, Kurt. I'm good now. >> [laughter] >> Barb, I'm from the auditorium. All right. On to the next item, summer school 2026. Um so, I'll just start. Um the reason I asked Carrie to look into this for put this out was so you all could you guys could see it. But, um I went to chamber uh to do my random presentation uh this past week or the week before or whenever it

103was, the third and it was and uh Tex happened to be there and the chamber was meeting and we were talking about the road construction cuz they were trying to update us. You know, and they're continually talking about that at the chamber meeting. So, I just asked them point blank. I said, you know, with the routing and that that they're doing, I mean, what do you guys suggest about our summer school? And Tex immediately said, you know, I I I postpone it this year, wouldn't have it and then some of the other encybers the ex-chief too was on chamber and they were just kind of mentioning that maybe it wouldn't wouldn't be best due to the recent rerouting that maybe it wouldn't be in your best interest to do it this year. So, that's when

104I talked to Carrie and then asked her to put it in a letter or whatever and let the board see it. So, that's where that came from. Where are they routing it? Right in front of the It'll be up the the northbound traffic will be up 4th, the southbound traffic will stay on the highway, and will move from either the southbound or northbound lane as they're doing I was told I was told though that cuz I was asking about the fall, too. Like, hey, you know, this is a concern not only now, but for the fall. They said So, it's a time >> They are on penalty if they don't finish Mhm. by fall. What's Yeah, what's the other I was told that's what the change was. >> I've heard too that the um Monarch

105some of it's on Monarch to do to do the paving portion, and they might be start starting as soon as road restrictions come up. He told me it should be done by school, so >> Yeah, so they're going to start the roundabout to the the pork chop. That's the big wide part at the lake. Mhm. Um that that might get its remill uh right away this spring, and that portion would be done before this portion starts. Is the Village of Siren doing the sewer with it, too? No. That tagged into it? It wasn't? >> No. Not like Frederick. Do you have a picture of what I don't even know what I know it's been talked I remember Eric talking about it, too. Then you guys talked about it, but I haven't seen. So, it's They

106have to do it before that. That's going to tear it up, isn't it? It's It is going to include the trucks. I know that um most of the towns for Old 35 are keeping the road restrictions up for the summer to force the trucks not to go up the road. There's no rules on them putting the restrictions off, so that would keep the truck traffic over here. No. The townships can keep road restrictions any time. Yeah, maybe the county can't, but they can keep them posted. They have to take them off for 24 hours like in this type of year for us when it cools down and back up, they can take them off for 24 hours and reinstate them for 6 weeks at a time. So, most of the villages play that game of

107taking them off temporarily and then yep, but then I have to take them off and put them back on Monday night. So, 4,000 will be poured up, though. Haven't had any trucks on it. I I know some of the townships were taking pictures of the roads to um submit for uh state aid to have it replaced. So, hopefully the village it will Good evidence. Yeah, like before and what it looked like after. That makes sense. And then they can put especially it being the actual detour route. Um they should be able to recount. But that's on the village to be able to do. Yeah. And and it was not our choice as the school to have this as Right. And that's been a rumor out there as well that we chose this as the detour

108site that the village and the school agreed to it, and no one was given an option. It was just told by the state that this is how it will be. Mhm. Yeah, I think if we had a choice we would not have it go past our school. Yeah, there's a street where That's right. Why can't they use that? That's what Fred- Frederick had done. I mean, I usually did the second one cuz there wasn't any stop signs, but the first one was the one that Frederick had. Um I was just wondering if there was a date thinking maybe we could potentially try to do some type of summer school right before school would start, but think with not knowing when the road construction So. And there is the information meeting tomorrow um at Joshua Geans.

109For the road construction. >> Right. So, if anyone has any questions, that'd be a good place to maybe get them answered. I think we can all agree though that we would love to get back to having a summer school offering here. And uh hopefully after this last hiccup uh we'll be able to get back to that. Anyone else in regards to Carrie's letter here before we move on to the next thing? I definitely understand the concerns of the public with the lack of child care and with food insecurity, but I also can understand the disaster of the street. Um Well, and then insurance safety. Mhm. Well, and And I this was talked about, I know, last year at the time that the decision was made that summer school was going to be canceled last year.

110This was talked about as it probably would be for the world this year, too. So, I I do think that people have had planning time to consider it. I don't like it, but I think that it has it's not a brand new Mhm. wrench in the fire. Did we do like the hunter safety, snowmobile safety ones last year? Who puts those on and who does >> last year. >> Right. I know we didn't do summer school, but I can't remember if those classes got put on still at all, either. Okay. Which maybe in the past Well, I don't know if we want kids in the school, but Webster's one who's taught the hunter safety. I don't know if we do snowmobile safety, but we've done Webster's From Web- Webster's normally the one that does it,

111and he didn't do it. He didn't redo it at a different location last year. Maybe maybe it's worth an ask to see if he would still want to do it if we could find a different location to try to keep something happening. Is what he told me. He would. >> But he'd have to be paid and Oh, he'd have to be paid. Because in the summer school program we have summer school funding. He gets paid. And he gets paid, too. Got it. So, I had asked him if he was willing to do like an after school class or something just cuz there is a high demand for it in the area, but I don't know that we have funding to do >> Yeah, could we do it through Fund 80 through Q and make it

112a community class? We could. >> I don't know. >> Yeah. That would That would be a really good >> again to see if he wanted to do like a spring after Well, I guess it's kind of late now, but like a different time or a different location maybe, but then we'd have to I mean, we'd have to find someone that would let us do it there for free or whatever, you know. >> But Becky would be able to set that up. True. I think it used to be done out at Southworth. Mhm. >> There's another one at Cultures. There's There's a different There are other options. Yeah, they have other cuz he's he's used Coyland as his on Saturdays. I don't know if people would want to go out there. Being that we Q with

113Webster School District, maybe even he I don't know if he'd be willing to, but maybe Webster School District >> kids would have to pay through Q, which would potentially work, and then he gets paid a portion of that as an instructor. Um or the funds could come directly out of the Q budget if they want to do that. Well, I'll mention it to him again just when I had asked there was talk of it, so Then at least something's I'm trying to We're trying to give options. I mean, it's yeah, it's select kids, but yeah, I know Sophia did it through Matthias just did a tribal, so Mine are good. If you are looking If anyone's looking to try, they usually have one end of September, early October out at the They have it at

114the clinic. They have hunter safety. There's like a week sometime in October. Huh? Do they have to be 10? >> I think they can have it at any time. I don't know So, I don't know. There's different area because Trish Cat took it when they were eight and nine. >> [laughter] >> And Sophia did it at like 11, and Matthias just did it at 10. But I feel like my niece and nephews at St. Croix Falls, like they're not allowed to do it till they're 12. I don't I don't know. >> it when you're older than 12. >> I thought it was 10, though. I think that maybe different places set different age limits. I think that's what it is. >> Walter took it at South Fork and it was 10. Yeah, I don't And

115I think Brian only wanted those well than a 12. Right, and it could be a yeah, it could be a fragrance other things. When Sophia yeah, I think I can't remember what year she took Well, she was 11 Right, it was 11 or 12 she took it with Brian. And Matthias took it out there, but of course with it being tribal and with Khan's position it's kind of like I don't know like I said no cat and church took it out there and they were literally like eight and nine cuz they If any other teacher were passionate and wanted to teach a class of some kind, we could also help steer them through you as an option for them to set their own class up and own cost potential too. So But we'd still need

116a location cuz I got thinking She would be able to help orchestrate that. Um between, you know, any of the the spots around. But uh you know, if if So I guess that's what I'm saying. Yeah, that they want to be able to do something. It's basically we're going to close down the school again like we did. Are we going to set the plan for the summer with the road construction like we did last year even though the construction was going on here? Well, I had And not have open gym because they were able to use that door and I feel like our coaches and athletes are still going to want open gym. Yeah, I know. I think and the weight room. I was just thinking if we're doing cute like even if we did

117hunter safety would it be an issue having it here? Or if like say if she said like if Heather wanted to do a class in the faith, you know, or someone else. I If the entrance can come through the elementary side or off of B um it could be a better than this And and it was the construction and the fact that we didn't have a playground as last year's like combining pieces and fire escape and and all that stuff. >> difference to have eight kids coming to the building to have 80 kids coming to the building. So and vehicles. Yeah, exactly. Safety wise if there's a different entrance to the Yeah. Thank you. All right. So, if we need a vote on this let's send it to monthly. Do we need a vote? I

118don't know. Mostly we do actually, but Thank you. Is it going out mail mail or email? Did you want to make a motion to bring that to Okay. Oh, we don't need to do that now. Okay. The most reliable way to have every other >> [laughter] >> Like one we need to do it the next I know I should know if we needed to pass a motion to bring it to the regular meeting. No. All right. This one's hitting me. Perfect. There's nothing else for that. Moving on, C 11, shared services for 2026-2027. So, I just go through when I asked admin and we reviewed the contract together. You know, absolutely as it was. For the most part, this contract resembles that of last year. With the exception, I did talk to Mr. Olson, our

119new technology person, and felt like the cybersecurity piece wasn't quite the punch >> That was my only That was more policy directed rather than hoping for more trouble shooting. Yeah. That's what I was thinking and that's not how it's done. And it's not an insurance like if we get hacked. That That is part of an insurance somewhere else, isn't it? We had that came on as one of our new insurances, yeah. But I was I guess part of the reason I did that was because I was worried we weren't going to have a tech person. Yeah. So, I thought maybe he could consult somebody with other things. But then Lorraine and I I just talked to him forward we didn't need to keep that piece. But So I mean on our instructional support and professional

120development, I mean are are these things really getting utilized? Like when we have the science math resource center and they can send stuff out for that. I mean we're going to pay $2,800 and and we think we're we're utilizing that enough type of thing. >> Oh actually the one those Is that the one? Yeah, I was wondering the same thing. I mean we we do the same contract just about every year and I just want to you know make sure that you know sometimes we forget that we have access to different things and that the teachers are really getting their money's worth out of Even the ELA teacher, you know, like the was I'm assuming maybe it was Miss Clark that cuz she was new you know, was she getting the one-on-one coaching? Like did

121we utilize everything we can in those contracts? And then like she said too, are we bringing in those resources? Like we can do in um power dissemination, you know, are we teaching kids like the broad area? Like we don't have an egg department. Are we utilizing some of those resources to come here? Or like one of them is like five fishing rods and stuff. Natalie in particular takes a lot of her kids to like the open heart surgery. Those things and the medical procedures and things like that where they get to go to see stuff like be lives even like the surgeon and stuff. Um and then we send out like stuff for our field trip and stuff that they have and then teachers are able to use them at all grade levels. Awesome. Cool.

122And not that I want to lose any type of counseling but like with the health safe and respectful school, with that one at 2895 I got isn't I feel like it's kind of duplicate of like what Miss McNally is doing with some of our grants, with what is it, the Youth Coalition, and then like AODA? Like, are we getting enough out of that that we're not or is that like a subsidy of the other things we're already doing and that's what makes it work here? Um so, that one would be like they hold a mental health summit. Um And who attends that and how is that? >> All of our counselors. Okay, so it's more professional professional network where Yeah, that where they get their so one of the things I always have heard through

123the years is we have to remember that we're we're really rural and we don't have resources and CESA provides us >> No, and I don't want I'm just personally thinking of our budget and how so I'm like making sure like okay, I'm like okay, we have grants for some of this stuff. Is there potentially grant money that maybe could cover that portion of the CESA and/or pay for another training for them to go to and maybe this year we don't do this portion of CESA. Maybe it's too late to make those. >> like Ms. McNally next year at all. Okay. I mean other than her volunteer work through YWCA because we don't we won't have the stronger connections grant anymore. Okay, so even with the whole squad she's no longer going to be a part

124of the She will be volunteering on the Hope Squad. But we will still have people that are going to be able to benefit Well, is that well That is actually the AODA grant so we still have the AODA grant but the AODA grant was like $5,000 >> Okay. Don't hold me on that but but yeah, the stronger connections was the one that was like $250,000. >> Yeah, okay. And that's not like a recurring or we weren't able to or they just didn't have it again. Okay. It was a two-year deal and Okay, has speaking of has Larson found any thing grant wise? Yeah. For anything that we've applying we just haven't There was an athletic grant that um he's gotten through and things like that for kids and that, but it's Been small stuff? >>

125No. How does that work? >> Some. But it's kind of it comes in shifts, so we don't really know. It's like a big warehouse and then Oh, I heard him talk about that. So he's really active on that and he's really been soliciting Does he know like what size? So is he like talking to one of the coaches? and brings them in and says, "Here you go." Yeah. Okay. Like really been pretty substantial grants, especially for kids in need. And it's good. tennis shoes And so with this we have to what? Make a decision? Was it March 27th? So I mean that sucks, too, cuz like a week later is when we have a referendum. And I mean the fact that We could always add services on the front. Well, no, I'm not even worried

126about adding. I'm just one Well, I mean I guess if we take something away, I just not knowing what we're going to have for staff. It's just Mhm. They're pretty close to the end of the year. Okay. What's good to know? So if we decide we maybe want to drop something or obviously if we need to add something, which I guess we kind of dealt with this year, too, because of the speech and the PT. I'd apologize to Brandon just tell him we're holding. You know, for the most part they've approved the contract, but we're holding on the referendum and just say, Yeah, I don't I mean I don't know if there's anything that like we we don't we don't need. I just want to make sure we're like utilizing as much as apologize to

127Brandon just tell him we're holding. Check the following year based on the need. Mhm. I mean if you say that they're flexible with adding or removing things, I I would be okay going ahead with it and it would be more likely that things would get the possibility of added rather than removed, anyway. We have gone down to the bare bones through the years since Calvin and I have been here doing this. >> Yeah. Um the the old contract used to have like 25 days of and district consultants come in and >> And we're losing that. So, I mean we've kind of gone down to bare bones on a lot of that, too. So. Mhm. Anything else? So, for the building systems of support for excellent teaching and leading, like which teachers are using that program?

128So, it's like 702? I'm not familiar with title two. Title two. >> Title two. Title two A. Or title two. Oh, so Don't No, go ahead. Um What is it called? >> Title two A. Oh, so we use That's part of our title one funds that come in and those get um delegated to either professional development and or homeless funds and um What was one other thing I was thinking of? >> Wasn't professional development one of the things that we dropped from the budget? >> Correct. Okay. Um >> But I asked these specific professional development or title one funds. Yeah, title two. Okay. Yeah. So, you don't have you can't just tell me like a second grade teacher or a certain staff that's using >> I can't off the top of my head. I don't.

129Yeah. So, Becky, even though she's title one, she's also utilizing the title two. So, it's more her specialty versus or like Danielle versus some of our classroom teachers. >> Yeah. I mean, do you think that's something I I don't know what the percentage is cuz it's 4.95, but maybe is that something because we already have the title one that we can look to maybe not renew? No, that's There's a lot of work to those grants. >> Yeah. So, it's worth So, if we have a title, get the grant. Later. Title one and title two go hand in hand. Okay. So, whenever you guys talk about title one, there's a title two even though you're not mentioning it. Okay. Yes, basically. Um it used to be part of title one always, and now they called it

130title two. They renamed titles. So, those those funds in title one and title two and really title three, if we were to get funds for title three, which we don't cuz we don't have any We don't have any EL L students. So, should we be renewing the title three? We have to We get those small amount of funds. I'm probably saying all this wrong. So, stop me, anyone. Um we get a small amount of funds that we relinquish to CESA 11. Correct? >> Okay. Yeah. And then there's a small amount of funds that they relinquish back to us, apparently, but they're out of date. Okay. And last year, we did not get any so we didn't have to relinquish money to them. Title two is very specific in how we delegate those monies. So, it's

131used for our family nights. It's used for professional development. It's used for the homeless grants. Um we have to set aside certain amount of money for each of those pieces. Okay, so that's where that comes from. >> And then we take that little percentage, pay to CESA, CESA gives those people additional training, which will hopefully get them more grant dollars for the per as they learn how it things are processed. >> do all of this behind-the-scenes face work for lies and DPI for us. Not CESA, our people. CESA >> Oh, CESA does it, too? >> Yeah. Got it. CESA works behind the scenes with with us. Okay. Yeah. Thanks. That's clarification. That helped a lot. Take that one to the monthly. Yep. Okay. Thank you. I'll go to the monthly in case and hear it

132loud enough for approval. Um At this time, I'm looking for a motion to convene in a closed session under Wisconsin state statutes 19.851E, 1C, E, F, G to consider employment, promotion, compensation, or performance evaluation data of any public employee over which the governmental body has jurisdiction or exercises responsibility, considerations of financial, medical, social, or personal information, and to confer with legal counsel who is rendering oral or written advice. I'll make that motion. I'll second it. A motion by Jamie, seconded by Amy. Heard her first. Sorry, Corey. Uh during this closed session, uh topics to be discussed are retirement of high school teacher, uh retirement of elementary teacher, resignation of elementary teacher, and another resignation of an elementary teacher, all of which fall under, I believe it is C and F. Any discussion? Corey, you take

133the roll. Corey. Yes. Corey, yes.