001There's a light five presentation 5.1 Matt report everybody walk around by everybody. Okay. I page three and six and report. This is where we render our opinion on the financial statements and what this fourpage uh opinion letter states and our opinion the financial statements that come after this present during the financial position and the results of operations of the district as over for the year ended June 30th 2025 and it's a clean opinion unqualified which is exactly what you want to have. If it were something other than that I think I've said before I would have been talking to the governing board well before tonight. So with that said, I'm going to move to the financial data. We got a page document. So I'm going to what I [snorts] consider to be the more expanded
002information. So if you want to start on page 75 and page 75 and page 79, we got the results of the general fund. And I'm just going to get to here as we go along. Just a couple of comments I've got. Uh the format of these schedules will be the first column is the budget. Second column is the actual results. Right hand third from the left is the variance with the budget. The far right hand side is the 24 compared with actual. Um bottom of page 78 we've got the revenues of the general fund. Total revenues are budgeted at 1,621756. actual revenue 1,769 1 mill7,169479 for a better than budget variance of $547,723 a revenue compared to the previous year is up a little over $466,000. Um, one of the biggest items that I that
003that probably give you from an audience give us the most concern is about the middle of the page, general education aid, $11,358,710. That's not probably around 2/3 of the revenue of the general fund. Um, that number is subject to change. It seems to fluctuate probably all the way until probably May of 2026. Uh, and we have to estimate that or I should say Jackie estimates that at year end. And the last print out that's out there from MDE, uh, their general education computation through I think it was November 17th is about $1,100 difference. So from an auditing standpoint, makes me feel good. We're on 17 $11 million. We're within $1,100 most current information. So uh, that's the number that probably has the biggest fluctuation or biggest uh, uncertainty, if you will. So we're very close
004there. Um, and with that being said, I'm going to move to page 76. Start with the Expenditures are broken down into categories. The top of page 76, the first category we've got, uh, is the, uh, district and school administration. Uh, total administration was budgeted at a million73626. Actual was a,21006. Uh, so we're over budget by 147,380. Uh next category is district support services. That was 473 325 budgeted. was actual. So you were under budget by 24,932. Then we move the next category is regular instruction and that's made up of uh three different excuse me four different categories. The first category being districtwide about 2/3 of the way uh down page 76. Districtwide was budgeted at 66642. Actual was 718180 over budget by 51,538. Then the next category is elementary school at the bottom of page
00576. Budgeted was 3,223 actual was 3,228438. So very small variance there over budget by $5,438. And then the top of the next page is the middle school budgeted as a million185382. Actual was 950565. So we had a significant underbudget variance there of 234817. And then the very last category of regular instruction about the middle of page 77. Secondary was budgeted at 2,958288. Actual was 3,109 357. So there was a actual over budget by 1 $151,69. When we take all four of the the regular instruction categories, uh they were budgeted at 8 billion33,312. You were actually under budget overall by $8,6540. Uh so, excuse me, your actual was 8,0006540 and you were under budget collectively by 26,772. That works out to about 31%. So that's really very close on $8 million of expenses when you look
006at it collectively. Uh last category on that page is vocational instruction. 456275 was budgeted. Actual was 468127. So the district was a little over budget by 11,852. And then going on to page 78 exceptional instruction budgeted at 2,504687. actual came in at 2,363853. So under budget by 140,834 and then the middle of page 78 instructional support 949612 was budgeted 84 8.92478 was the actual so under budget by 57,134 and then the last category on page 78 is pupil support services uh which is the uh the old transportation category uh 1,713 650 was budgeted 1,752 2959 was the actual over budget by $39,39 which just which actually when you look at is just a little over 2% of the total budget. So again very close in the pupil support services and then on the top of
007page 79 site buildings and equipment this is basically the actual physical structure and insurance not insurance maintenance uh equipment uh employee uh wages for custodial staff and that type of thing. 2,86,367 was budgeted. 2,72,38 was actual. So you're under budget by $14,59. Again, a less than 1% budget variance there. And then fixed cost programs is the property insurance 1 mill 185,400 was budgeted. 177,812 was the actual. So you're under budget by $7,588. We take all the expenditures from the previous pages. Uh overall the general fund budget was 117,476254. Actual expenditures came at $17,43743,476. So overall the district is under budget in the expenditure [snorts] category by $72,778 and that works out to about4% of the overall budget. So expenditure wise very close very good adherence to the budget. When we subtract the expenses from the
008revenue on the first page we have an excess expenditures or a deficit of 233,997. District had budgeted for a deficit of 85498. So collectively actually did better than budget by 620,501. Then we've got under financing sources and uses uh which net out to a positive $1,48. So overall the general fund had a deficit of $232549 that had been budgeted at $850 $853,50. So overall the district did better than budget by $620,5001 giving you an ending general funding balance of 7 million 333,381. If I can get you to just kind of hold on to this page and switch to page 42. that 7 million 333 381 fund balance it is broken down into several restricted categories from paid 42 $82,274 of fund balances set aside for prepaid items. Those are items that will be recognized as
009expenditures in the 2526 school year. Top of page 43 where it says general fund, it starts with student activities and goes down to medical assistance. Those are the spending restricted categories within the general fund. For those restricted spending categories, student activity, staff development, and so on. And then on the bottom of the page, we have committed fund balance. There's $34,763 of that 7,333 that is set aside for committed fund balance for severance. And then on uh the next page, page 44, we have assigned fund balance. These are funds that are aren't necessarily legally restricted, but they're kind of set aside with an assignment. Uh, starting with the athletic health fund down to the PPK. Uh, total of that is 157288. And then just below that under unassigned fund balance, 5,490,199. Those are funds that are
010available for virtually any district expenditure. Totally unassigned. No legal restrictions. Uh, along with those funds, >> I don't know. What is VPK? [laughter] >> No, that's so those are legally segregated, but they are set aside with an assignment on them. So then I can get you to switch back to page 79. Uh the district has a policy that uh they want to maintain between 25 to 34% of a three-year average expenditures in unassigned fund balance. So a three-year average expenditure is a 16,643,000. Uh you've got 5,49199 in unassigned fund balance. So right now you're sitting at 33% when you compare that to your your uh your minimum that you want to maintain. So you're probably just close to the high end. I mean and that's I don't think that's excessive by any stretch of the
011imagination. Uh you know to have your fund balance approximately one/ird of what an average year's expenditures are. So you're you're in line with where you'd set aside. I say said in the past your job is not to accumulate fund balance. is to provide education and and have some what I call rainy day monies, but uh that you're full in full adherence with your policy in regard to minimum fund balance. So any general fun questions I can answer for anybody. If not, then the next category we're going to go to is on page 82, food service. same format budget actual variance and prior year actual uh food service had budgeted for revenues of a million146687 actual revenues came in at113859 so you were under budget by $32,828 then below that in expenditures were budgeted at 1,112796
012actual came in at $1,54,022 so you're under budget in the expenditure category by 58,574. When we subtract the expenses from the revenue above, we have the food service going forward or having excess revenues of 59,637. Food service ends the year with a positive fund balance of 1,10,326. And we'll talk about that because we got too much money in the food service. I in my management comments, we'll talk about that. And if anything good came out of CO, it was food services. And virtually all of my districts got healed up. I've got out of my four school districts, three of the four have too much money in their food service. So which many years ago, who no one would ever thought that? So a good problem to have, but we'll talk about that briefly in a
013second. Page 83 is a community service fund. Uh middle of the page, total revenues were budgeted at 268,289. Actual came in at 291,964. So you were over budget by 23,675. Expenditures were budgeted at 232783. Actual came in at 275198. So you were over budget by 42,415. Subtracting expenses from the revenue above the community service fund went forward by 16,766 gives it an end of the year fund of 568979. If I can get you to do one more flop to that fund balance page on page 43 that fund balance 568,979 about the middle of the page it says community service fund starts with community ed uh those are the expenditure categories in the community service fund uh community ed learning readiness and restricted that is the total of the 568 979 so virtually all of those
014funs are restricted for those categories. The learning readiness is a deficit of $19,07 and out of my four districts, every one of them has a negative learning readiness fund. It just there's no real revenue that goes in there. So, it just continues to to to be a negative number. It's just not a a revenue generating spending restriction. So, those funds in the in the community service fund are all restricted for those various categories. Okay. Then we have two more funds you need to deal with. Page 85 is that capital project fund. Uh this is where your your your current building project or the roof project is is taken care of. Uh typically there are bond proceeds that go in here. Bond proceeds went in in 24. So we we have just interest income at the
015top of the page of 127,892. Then we've got expenditures of $1,430,86. So we subtract that from the expenses above. We have a deficit of uh $1,32,914. We have to keep in mind that the bond proceeds came in previous year. The expenditures are coming out this year or next year. Uh end of the year fund balance in that capital projects fund is 1,48783 which I would assume will be more than likely expended in 2526. So these funds are temporary in nature. Once the uh once the activity is finished uh it's if it's short we need to transfer in. If it's long generally the any excess will get transferred to the debt service fund. And then on page 87 we've got the debt service fund. This fund exists strictly to bring in uh property taxes and state
016aids in relation to bonded indebtedness. So middle of the page we total budgeted revenue 2,24461 actual was 2,254 510. So we did better than budget by uh $10,049. Expenditures were budgeted at 2,192 952 and that was the exact actual expenditures. Uh so we have no variance there. We subtract the expenditures from the revenue above and we have a positive $61,558 excess revenues. End of the year fund balance is 484797. Uh in theory when this gets to the end the state will adjust your levy and the state aids which should theory come back to virtually zero at the time that the bonds are paid off. Uh we got three bond issues outstanding. The 2019 a building bonds have a balance of 21,335. Uh the outstanding lease payments we've got a balance of 264 264,000. And then
017the 2023A, which was uh received in 2024, uh has an outstanding balance of $2,510,000. Again, I have two quick letters we have to touch on here. Yep. Um starting on page 90, 92, and 91, 92, and 93. Uh this is our auditor report on internal control. We plan the with our prior knowledge of the district. We know how transactions move through the district. Uh we look at that. We also look at your compliance with government auditing standards. Publication called the Minnesota legal compliance audit guide for school districts which is put out by the state auditor's office and happy to report that there are no instances of non-compliance with either one of those publications. Uh we do have two findings with regard to internal control that we'll talk about in a second. Um, and then on
018page 94, 95, and 96, we've got briefly another larger report on compliance and internal control as it relates to major federal programs. Uh, the district spent over $750,000 in federal funds. So, you're required to have a single audit is called. And, uh, we have no instances of non-compliance with either uh the federally funded major program compliance requirements. they give us a set of publications we have to go through and we have no instances of non-compliance with those publications which is good. Um then on page 98 99 we have the uh the two findings that we had in regard to internal control. Um and these are have been in virtually every school district every city every nonprofit that are firm audits with the exception of the city pipstone. Uh we just recently had a poly review
019where we have a firm come in look at our auditing processes every 3 years and we always ask them if if we're still relevant and in putting these comments into our reports and they said yes by all means and because of the fact that we basically deal with small organizations. So on 2000 uh excuse me page 98 the finding 2025-1 uh internal accounting controls. We don't have an accounting staff that we've got breakdowns of enough people doing overlapping duties. So uh you really have a very good job with the number of staff that you've got. You segregate the duties. I tell my boards that you're part of the mitigating circumstances in this that if you've got questions, ask your questions. to get an answer to your questions because you're part of the oversight in the
020internal control process. Um, but there's really nothing we can do with this to segregate the duties other than hiring additional staff, which is generally not an option. That's it's but it's no reflection of the work that's done. It just has to do with the flow of information through the district. Then on page 99 uh 2025-002, if you have financial statements, um our responsibility as auditors is to go through that four-page audit report that we talked about and we're rendering opinion on our financial statements. Again, with the exception of the city of Pipstone, we also prepare the financial statements. Uh we were concerned that that was going to become an issue that we weren't going to be able to do that. We have to have a firm come in and do the financial statements. Then you
021come in and do the audit, which all it at this point in time would do is add another layer of cost for our clients. Our peer review, which we had two weeks ago, they said right now the profession is kind of laid laying back on that. And we're certainly hoping they do because we with our small clientele, we don't have people on that have people on staff that can prepare the financial statements. Uh it's no no reflection on Jackie or any of the people here. Uh but there's a lot of information and a lot of disclosures and checklists that go into preparing these. Um you just don't go to a half a day class and come back and prepare the financial statements. So um again, no reflection on the work that's done here. We're required
022to comment on it. Uh but as long as they allow us to continue to do it, we're going to just keep doing it until they tell us we can't. Hopefully they don't do that. Um [snorts] then we have two letters in the back report. They got stuck in there. First one says management letter. um middle page food service net cash resource limitation. We have got uh there should be attached to this a computation of the excess cash that you've got and according to our computation you're over like $37,511. So, um, I I I don't know if you've got a plan or if they contacted you on a plan or they they sent me a letter every year and then I tell them what we're going to spend our money on and somehow I'm okay. >>
023Like you like you said, not this problem since >> Yeah, exactly. That's the only good thing my school came out of was everybody and we're and and and we're kind of we're kind of stuck because with the with the elementary project the new building with the new kitchen and with the new kitchen servicing both buildings now we don't we can't even spend money on equipment. >> Yeah. RGR and we have upgraded the equipment that needed to be upgraded. And I know one of the questions that we'll get is, "Can't that money be used to pay off outstanding lunch balances?" And no, the answer is no, you can't. So >> they got a real restriction. >> So it's Yeah, you're kind of in a pinch point. Tough. I guess same thing. They got everything, you know,
024schools got terribly old and they they replaced some stuff that they really probably didn't necessarily need to, but they got nicer stuff than what they Yeah. Then we've tried to make some investments like the the new salad bar that we purchased. Um later on tonight we're going to obsolete a grill. We've replaced that with a couple new grills that are shared for use with the food service. So you know trying but those are 300 $400 expenditures the the 20ome I think for the uh for the lunch buffet thing the food service buffet. But again it's just hard. I think we're going to do something with the freezer for >> Yeah, that that is something that we're looking at replacing. Yeah. >> I mean, it's a good problem to have, but it it's, you know, cuz
025I don't have you go back very many years and it was a struggle with >> So, yeah. >> Is it something that like, you know, I know we have, [clears throat] you know, all the kids get, you know, lunch, breakfast free, right? Unless they go back for seconds or whatever. Does does the state like mandate that you have to charge a minimum for that? >> So it's like we can't even like lower it. >> No. >> To try, you know what I mean? Like not make as much money cuz like that money goes into that account. Correct. Right. >> Yeah. >> And the state does mandate what you looked at trying to purchase equipment for the classroom. >> Yeah. Right. I don't know how much and it probably wouldn't even like bring it down. But
026what if you brought back second chance breakfast? I don't know how much money that even really costs and maybe that maybe a lot of kids didn't utilize that. I'm just I was just trying to think. Yeah, we throw in there. You can finish math. This one I'll be discuss later. But I was just curious as more was like would you lower the price? started went so far as you know I think contacted legislators just can you transfer any district even the district just any thing that could use a little help in the district it just pretty much got shot down in whatever direction you ask the same question >> yeah I'm sure you probably have to yeah I mean just grasping it straws trying to get something that even if they write some special legislation
027>> exactly >> you know they're just not open to it at all so and then the last comment on here is recommend adjusting journal entries behind this or the journal entries uh that have been posted to the financial statements. Um years ago, this list used to be very long. We actually taken as herself to to actually compute a lot of virtually all the state aid property taxes and some other things. So uh these are these are all posted to your records. They agree with the financial statements. Uh so the smart finance agrees to the penny with the uh audit report and that will get sent to the state and we'll be good to go in that regard. And then the last letter communication of those charge of governance conclusion of the audit. Look at this
028one briefly. Uh significant audit findings if there were significant findings we discussed that here there are none. Uh top of the next page accounting estimates. This is where my my discussion on the general ed and the special ed a eater are we're required to bring to your attention any significant estimates and the general education is by far the most significant estimate in the financial statements like I said on the $1 million within $1,100 of the last published number so I feel good there difficulties encountered in performing the audit there's no significant difficulties corrected not corrected misstatements I don't know why that's in there but they were required to if there were uncorrected misstatements in there I don't why I wouldn't fix them. Just to my knowledge, there are no disagreements. It always seems this understand
029there's a bunch of mistakes just went through um disagreements with management. No, no disagreements with management uh management representations. Uh we received a management representation letter from Jackie and superintendent. Basically, we've gotten all the information we requested. Uh top of the next page, management consultations with other independent accountants. Either the district or a firm thought it necessary to ever give a second opinion on the application of an accounting principle or something like that. We've discussed that here. There were no such uh consultations by either party. Um other audit financial issues. If there were anything else that that I thought should come to your attention, I would discuss that here. We kind of hit pretty much the highlights of the pluses and minuses as we went through the report. Um and other matters uh basically just
030outlining items from in regard to PP TRA uh and the uh OPAD computation that are in the report which are all computed by outside parties. Um and then I guess just my last comment is we can't make management decisions for the district but we're available all year long for consultation. So if you got any questions or something in this regard to this 100page document, there is a lot of information that holds together to get us to 100 pages. So if you're looking at something wonder, don't wonder give me a call. I would rather have you give me a call. We're around. So that's my presentation. Very good. >> Very good. >> What did you Thank you guys very much. And then that wraps up. I'd just like to give a shout out to Jackie because
031I know um a lot of what goes into this obviously comes through her office and goes on my head. What comes goes through. >> She does a great job. >> Great job. So, thank you, Jackie. >> Thanks, Jackie. >> Thank you. Thank you. Merry Christmas to you guys. >> So on this next one, do they need to be separate or can we tie together time together? >> Yes, please. >> Okay. Um 5.11 approval of audit report and journal entries. Can I get a motion to approve both? >> So second. >> I have a motion and a second. All those in favor signify by saying I. >> I. The same side. Motion passes. 5.2 2 public public hearing truth and taxation 5.21 um is a discussion of budget and property tax and then the question is
032public comment. So this is actually our official hearing for truth and taxation. So we'll walk through these slides. Um I'll just ask you Dev to advance them accordingly. And as we go through, I'll I'll just begin by saying that we worked with um PTMA and and Steve Pumper and his crew uh helped put together some of this information and then we also had some input from MRDA as part of this effort and obviously Jackie's available to answer questions that I might not be able to or vice versa. Um so here we go. As you look at slide two, it just again affirms that this is our public hearing time. um for what we're doing. It says a requirement. If we move on to the uh next one, the agenda, um this is review of the
033requirement. We'll go through that. Um we'll give our present year budget. We'll give a quick overview and then our proposed property tax levy. There is because this is a public hearing and opportunity for public comment. Um even if people did not sign up for the public comment section on the forum. So why do we have a truth truth and taxation meeting? It goes back to 1989. It was some legislation that was passed and the requirements are as it states there that we have tax statements that um go out. Counties will send out their proposed tax statements. Um and that includes everything that goes into the taxing jurisdictions, counties, cities, townships, school districts, etc. And we are required by statute then to have these public hearings um to present what is being deemed our payable [clears
034throat] levy and um some budget discussion obviously provide that opportunity to have comment on those tax statements. So when we move to the next slide, I think it's important just to put in context that um Minnesota is the the state of Minnesota is the largest source of funding for our district operations. And I think that's important just to point out because again a lot of people talk about their lo local property tax payments and again it's important to recognize that so much of it is driven by the state. Um saying that you look at the next slide. I think it's a a slide that's pretty telling on what's happened over the last 20 or so years with school funding and and in particular the basic funding formula allocation per pupil versus what inflation is. And
035and this has some impacts locally then because school districts are coming back and shoring things up with operating referendums. And again, you see what that number is. About a $1,400 discrepancy on inflation adjusted versus actual overtime. But at the same time, you can see what's going on with levies and local school versus non-school levies. The three different lines, you'll notice the green at the very bottom. There is a a small levy that started with the state back in in 2000. Um and there was a slight adjustment down then at that same time if you look at the blue line with the school district levies and you can see what has happened with the school district levy accordingly over time and then our non-school local government. So the local governments um cities counties uh represent the
036red dash line and they have much more authority than local school districts do when it comes to taxing and taxation. So, let's take a quick look at our fiscal year 26 budget. Um, some things that you've already heard this evening, the different funds, we have the general fund, we have food service fund, community ed or community services, excuse me, building construction, debt services, and then there are there is a fund called internal services. Um, really doesn't do much for Pipstone with regards to that. But then the budget overview looking ahead. Uh again, these are very preliminary numbers based upon all the data that we have that was compiled. Our general fund um revenue versus expenditures as things move forward. This is what we're what has been budgeted. Um food service again the problematic fund expecting
037growth at the end of this term with the with that fund. Um, community services, uh, we're expecting increase there. Building construction, as was already referenced by Matt in his presentation, that that will be spent down further. And then debt services, again, getting closer to that zero sum as we get closer to paying those things off. The next slide, slide 11, shows the sources of revenue for the district operations. Again, reflecting what was shared earlier this evening, 83% of that approximately comes from state aid or that per pupil allocation, a very small portion comes from federal grants, which I know has been a hot topic recently with all the discussions about the federal department of education. There's some other local sources that come into play that may be some donations and those types of things. And
038then you can see that we have about 12% of our school district budget that comes from the operating levy. And I know that that's a number that varies by district. Some districts have higher operating levies, some have less. So that number will fluctuate. That percentage at least will fluctuate based upon the local district. Some of the district expenditures um general fund expenditures. This is the focus. Uh you can see obviously the bulk of our as any school district is ties up is tied up in salary, wages and employee benefits. Um we have a little larger piece of the pie than some districts that might not fully utilize purchase services and have more employees. Um where that might come to bear is is some of the things that we may do through the service cooperative for
039example. Um, but then you can see we have very small percentage of capital expenditures. Um, and then supplies and materials. That's a pretty small amount as well. Jackie, anytime you want me to stop and you interject, just let me know. Property tax levy. Um, moving on. So, here's our levy timeline looking into the summer. Uh, we provide information on on some preliminary level levy calculations, excuse me. And then we do the certification. And as you may recall at that time we made the recommendation that we would certify at the max. Um because we were still in the understanding of what that number would be. Uh November 4th elections are held. We didn't have anything that was really transpiring. Then November 25th to December 30th we're doing what we're required to do which is hold our
040truth and taxation hearing and then property taxes are collected. um for 2026. So, uh that that's just the cadence of how it goes. So, the state of Minnesota, I think this is important to highlight, limits the local property tax levy by some statutory defined formulas and it's driven predominantly again by pupil count. There's some differences in eligibility of the property, obviously, population. There's some voter authority that goes into some of the things. Um, and overall property valuations are a big driver in what happens. There's a lot of small print here. I'm not going to take the time to read all this. If anybody from the public or the board wants to read more on this, this just gives a levy overview of what we expect. And as you look at the bottom, the green line
041at the bottom, total property tax levy, all funds, um, expected a change of 3.04%. So, here are some of the major highlights in what we anticipate driving some of the changes. Um, career and technical education. We we had a budget increase for fiscal year 2026 of about 51,000. Um, adjustments and abatements, so multiple priory adjustments. This comes back to LTFM. Some of the local option revenue um that was reduced by about 107,000 in debt service. And you'll see that that is increased largely due to authority to issue facility maintenance bonds or the bonding that we're going to use to help pay off um the portion of the roof. And that was offset then with egg to school credit. The next slide highlights that the percent change to tax levy does not result in a percent
042change to budget revenue. Again, that's driven predominantly by the fact of student enrollment and how that impacts the the ultimate bottom line. There are some efforts in in the state to do some things with equalization as the next slide shows um looking at property value divided by a student count. And it it really helps provide more state aid to districts with less property wealth per student. And where you see that being impacted tends to be up north and some of those areas don't have the wealthy egg the the wealthy egg land the high productive egg land that obviously generates a little more value. So you see those differences. This next slide just shows some valuation history over time. Um kind of an interesting slide when you look at uh what happened for example in 2024
043pay 2024 compared to where things are and and our net tax capacity um actually projected to go down a little bit. And then here's some timeline for taxpayers. And again, this would be for the public had the we had more public here, but taxpayers received their preliminary evaluation notice back in March of 2025. And then there's the appeals process that occurs through the through the early summer really um through the different agencies. Counties deliver their mail notices November 10th through the 24th and then obviously our truth and taxation hearing and then they start receiving their their pay 26 statements in March. The next slide shows what a tax statement will look like and how that is um presented to the public. And then the next slide shows the valuation notice that individuals receive as part
044of that statement process. On page or slide 24, there are three key variables that go into the entire process. Estimated market value, property classification, and then tax levy. Um again, those levies are established with your school district, your city, your county, and others. Slide 25 just shows again that property values do not rise uniformly across all properties. And that's a a question that comes up from time to time or if there's a 5% increase in in valuation in a school district. Does that mean everything is going up 5%. No. It may vary based upon the type of property whether it's commercial, whether it's a whether it's residential. And the next couple of slides show some of those valuation impact changes for illustrative purposes um and how the shift can occur based upon those changes in
045valuations and that we can keep sliding through to you know we can go to slide 29 those slides just give some illustrations. um two types of valuations again net tax capacity and then there's referendum market value and this is something that we benefit from because it excludes egg land and seasonal recreation properties. So again, those are different numbers and on the slide 30, you can see um some of those differences. our net tax capacity, which is of most all properties, and then the referendum market value, which excludes the egg lant. The estimated pay 2026 for residential, you can see on the that slide 31, what the impacts are and how it breaks down. Um, collectively, the estimated total estimated school tax is $440. And on the next slide, the estimated estimated uh estimated tax impact
046um residential and commercial um a 5.6% increase. A with a 0% increase again showing some estimations based upon those factors and what those might look like. And then it shows the estimated on the next slide 33 tax impact with 0% increase in valuations overall. So again, just some some variations there for illustration purposes. So, as we come to a close of our tax uh hearing, um truth and taxation hearing, wanted to provide these other resources that are out there for our public if they want more information about um taxes particularly in the state of Minnesota, some different uh classifications that go into it, some uh different programs are out there to support people with those things. And we would stand ready for any questions. As we go to the next slide, you can see the
047recommended certification amount, $4,428,218. Before I defer to any questions, Jackie, anything you wish to comment on or share that I may have missed or didn't highlight? >> Always very nice to get PM's help. and they did a great job supporting us. So I felt like I wanted to get a PowerPoint. Awesome. >> And then Jackie said, "Play, you can tell them all about it." >> So the 4,428,000 is the total tax dollars >> that we'll be collecting. >> Collect. Yes. There's some cents after it. I have it on Brad. Let me make a motion. And what is what is the increase from last year? [snorts] >> 3.3 >> 3.0 406 3.04. >> Remember when we approved the max back in September? It was like a negative. I told you that's because I hadn't been updated
048and the state were waiting for the state to make changes. And remember I told you that's not going to stay the same. Right. >> State had a few issues this year getting everything done on time. So that's why you always approve the max because if you don't approve the max then once they make those changes you won't be able to >> right you know slide 16 3.04 04. What are measures? So if if we were ever to look to lower that number, what are some things we would look at to do to do so? >> I guess >> you mean increase the amount of taxes, you know what, right? I mean, that's kind of what you're thinking, right? Like what can we lower%? >> I just >> clearly asking a question. Yep. >> Not saying
049I do or don't. I'm just >> asking a question. >> Right. Which is a good question. >> I So what what spurs the question is um I I had attended the county commissioners meeting on this a couple weeks ago. Uh and that percentage increase was was initially proposed pretty significant. Um they had done a lot of work on their end to to decrease that amount down a long long ways. Um, and so I'm wondering on RN2, if for some reason we're ever proposing a very large increase, what would we do to try to combat that? >> Couple differences. The county levies for everything. >> Mhm. >> We can only operate. We don't have a lot of choice that we can lobby for the county decides that they want to they pretty much I don't know
050what other aid they get but they don't have any they don't they can levy for example if if they lose um because the state will make some shifts once in a while from local government aid LGA and maybe reduce that, >> but they know that local counties then have the taxing authority to bring that back up, >> but they don't necessarily have to bring it up as much and we don't have that same type of authority that counties do. >> We we don't have the like how you said that they went back and then looked at things and adjusted. We >> we don't have what they have in order to reduce things. They didn't want to say we're going to reduce this or this. We You're not explaining it very well. >> Yeah, you are.
051We don't have any puff basically. >> Well, if the city wants a fixed and if the city wants to go out and redo two streets or whatever, they just increase. >> We don't they don't have a tax to vote for it. We don't have that, you know, taxing authority that the counties do. >> Gotcha. >> That's the biggest difference. If if we were truly wanting to reduce the levy, I' I've never been asked that question, so that's an interesting one. It's a good one. Um, I think we'd have to look back at all those factors that are on slide 31 and determine what of those things we're not going to do because that on that slide 31 it talks about um all those factors that go into the levy that we have. >> When would
052you technically have to have a revote to to stop the levy? you get under levy in an area. >> Oh, >> I don't know why you'd want to. >> And if you Yeah, if you underlevied, then your budgeting change significantly. [snorts] >> So, like when you like a lot of the items like if you if you go to that comparison sheet, I don't know which sheet that was on, it was prior to 31. Like when you when it's comparing the 25 pay and the 26 pay. >> Oh, that Yeah. What? >> Yeah. Keep going. Yeah. You're going the right way. >> Yeah. Keep going. Go back. Okay. So, can you see that right there? So, that's where our money's coming from. So, the operating referendum is what we voted on. Local optional money is what
053we get from the state. Equity and transaction. I really can't explain those. That has to do with the state adjustments. We have operating capital that we get. Achievement integration money. That's the grant. We have remployment insurance. That's that's not the insurance for the pair of professionals. That's the insurance like if the teacher relief or something, we can levy for that. Safe schools, we can love you for that. That's for instance like detectoring equipment and whatnot. They're all specific areas. The annual OPAD, that's basically has to do with health insurance, the LDFM, that's our money there. So, I don't know for sure what you would want to under levby is what I'm saying. I mean, I guess you could say we don't need all our operating capital. I don't know why. We've never been I've never
054been in a position saying that >> we have too much operating capital is what I say. >> There's always something to spend it on, >> right? >> I mean, >> right. And the same with community. Basically, we don't get a lot of state aid in community ed. Also, it's a levy. >> Well, I'm assuming once you under levied it, you'd have to go to a vote to get the levy back up or no? >> no. Okay. So, like you could LTFM, you could say, well, we don't need all that. We're going to >> and then next year we go back to the formula that they use. >> Gotcha. And then that creates a potential dilemma because then you see a big spike in the local levy. Yeah. >> If you go back up, then you're
055going to get >> Yeah. Then the debt service we really don't have any control. I mean the control you have over that is >> thank you. >> I don't know if I explain that again. as clear as it can be. >> A real fundamental difference is the difference in in local government aid and and those local governments, county, cities, and the the levy authority that they have in relationship to school districts. Ours are pretty much dictated by what the state does. The state can cut local government aid, but then the counties have all the authority in the world to levy whatever they want to make up that difference and then some. So, >> um, then we just don't have those same types of authority. And that's why the county has the ability to come back
056and say, "Yeah, we'll cut this, this, and this in the levy knowing that maybe it it is less money that they're providing towards um some of their human services, for example." >> Um, so I I I hope that helps. It just different mechanisms. >> Good question. Hold on. That's it for >> that's our hearing. >> Okay. Number six, consent agenda 6.1, approved minutes of regular schoolboard meeting of November 24th, 2025. Um, and then we'll do them together. 62 personal rep personnel report action required. Any questions or discussion on the consent agenda? Get a motion to approve the consent agenda. >> So moved. >> Second. >> I have a motion and a second. All those in favor signify by saying I. >> I. >> The same sign. Motion passes. Seven. Financials. 7.1. Review of budget year
057to date. Oh, good. I can see we're currently at 33% and last year at this time we're at 33%. So that always makes me feel um had a few insignificant budget transfers between object codes and other than that was it and then I'll go ahead and I'll review the budget like in detail in January and then if I had to prepare any amendments the February. So, I want to go back and now that we have better information on student accounts and better information on special ed estimates, I can go back and look at it. We don't we have some information when it's approved in June, but not yearly what we have now. >> Very good. 7.2 approved treasures report. Current cash balance is 8.6 million. Can I get a motion to approve the treasures report?
058>> I move we approve the treasures report. >> Second. >> I have a motion and a second. All those in favor signify by saying I. >> I. Same sign. Motion passes. [clears throat] 7.3 approve 2023 a bonds treasures report. >> Okay. The current balance in the bond account is $835,657. >> Is that still Is that still growing with interest? >> The last one. >> There may have been an expense that came out of there, too. >> Oh, gotcha. >> So, yeah, we're still getting interest. >> Get a motion to approve. >> Come on. >> Second. Have a motion and a second. All those in favor signify by saying I. >> I. Same sign. Motion passes. >> 7.4. Approve regular bills. We see anything stood out have questions on hearing. None. Can I get a motion
059to approve? >> So moved. >> Second. >> Have a motion and a second. All those in favor signify by saying I. >> I. >> Oppos. Same sign. Motion passes. 7.5. Approve high school activity bills. [snorts] Did anything any questions? Anything stand out? I move to approve the high school activity bills. >> I have Sorry, I have a question. There was a lot of girls tennis that came in. Is that Is that normal to come in this late? >> Because it was on a credit card probably. I think it was some of their their >> Okay. >> Which was in October and then you get the credit card a month after that. >> Yep. >> So, >> okay. Sorry. Oh, good question. >> So, I had a motion. Did I have a second? >> No second.
060>> Second. >> I have a motion and a second. All those in favor signify by saying I. >> I. Post. Same sign. >> Motion passes. Number eight, board forum information 8.1, board reports and updates. Do we have anything? didn't have a policy meeting. I only need one of those scheduled, but we had a short amount of time um from our last board meeting till this one. So, uh we know that there are a couple of things policy-wise though that we need to uh need to get addressed. Um >> nothing. >> Pretty quiet group I know of. Yeah, it is quiet. >> Okay, moving on. Number nine, administrators report 9.1, superintendent's board report. >> All right. Um, not written, but I want to just start out by saying that on behalf of all of Pipstone area
061schools, we extend our our greatest prayers and thoughts with the Steuartville School District right now. Um, what has happened there is absolutely horrific. And um and again it just reinforces all the work that we do each and every day to keep our students and our schools safe. And um we've had a couple of conversations just administratively even how we would manage a circumstance like that um and how we can continue to find ways to improve and enhance student safety and security. So I know that all school districts across the state are grappling with that. And again, I just I just want to make a very public statement that our hearts go out to the Steuartville system because it's a a very hard thing. And I know in the wrestling community, it's a very tight community
062as well. And and I know there's a lot of grief in the in the wrestling community as a whole right now, too. So, um with that being said, I want to highlight a few things in the report that I think are are worth noting. um the elementary school flooring. We had um Hiller Flooring come in and they are a company that actually um Brad and I had a chance to visit with briefly up at MA. They do flooring all across the state of Minnesota and it was at the advice of legal that we would have somebody come in and give us another assessment and their preliminary feedback is that there are there are major issues with that flooring system and essentially a complete failure of the flooring. So it is something that we will need
063to have a facility committee about as well to discuss what our options and alternatives might be and how we can address that going forward because it it is the entire vinyl flooring system in that in that elementary school. Um we're seeing it peel up. It's bubbling up. Um, we've we've been creative with taping solutions and um, whatnot and and Len has been doing his work to try and figure out what we can do to maintain the floor as best we can. But, uh, that that's going to be a big discussion >> and cross Anderson has no legal >> we have not gone down that path yet. Um, but that's that's where the vision we >> we definitely need to I think because that's why we paid them we paid them lots of money to make
064sure that stuff was done right and >> that's a huge thing. >> Yeah, it is. It is. So that's that's why we need that facility. >> I remember during building that numerous times you guys don't need to worry about we are the ones checking these people out. We're making sure stuff's done correctly. I mean I remember that numerous times. So, um, some of the things that we've talked about before with strategic plan, I know later on we're going to have a conversation about setting a um, meeting around that. Uh, I need to give a shout out to all those that were able to attend. We had a great Christmas party. I know it it conflicted with some people's schedules and whatnot, but um, just our commitment on on culture and climate in the district, it
065was it was a lot of fun. and the white elephant gift thing was was a lot of fun, too. So, it was a good night. Um, the schoolboard leadership conference is coming up. I believe we have three board members attending. So, that'll be a great opportunity to learn and grow some more there as well. So, um, those are some things. And just closing out, uh, shared a picture of my family. Just want to wish everybody a very merry Christmas as we prepare for the holiday break and all the festive times that are to come. Any questions for Clint? >> All right. 9.2 principles board report. >> All right. Um the Oh, thank you. The entirety of my report revolved around a new initiative that I am planning on starting second semester for my middle school
066students. Essentially, it involves pairing a an adult, a trusted adult mentor to come into the school over lunch once a week on the same day once a week to build a relationship with students. I'm going to call in my report, I call them at risk students. What does that mean? That just means students that definitely could benefit from another adult that is caring and can build a relationship with them. In a past district where I headed this up, um we did data over the course of a two-year period and we found a significant correlation between attendance on those days where the the student's mentor came to school and um and other days that the student didn't come to school like they hardly ever miss. They did not ever want to miss times with the mentor.
067So, we usually do it over lunch um because it's it's less awkward when the student has something to do at first, you know, and once they get to know each other, then they typically just eat their food and then they'll play a game of Uno or play cards or just tell stories. Um, a lot of times they will end up just bringing them little gifts and things like that. So, um I've kind of just soft launched it on Facebook. I haven't done anything official in the paper or email um to all of our stakeholders. Um but I've already had two awesome adults contact me and say whatever the idea, count me in. I'll be happy to do that. And we also have a running list already going of students who would benefit from that. So
068that's starting next semester. Does anyone have any questions about that piece? I love the the concept and the idea. What are you what safeguards do you have in place? >> Well, great question. Awesome question. Those all of our volunteers do have to go through the process of a background check. Okay. So, I don't anticipate having like 50 people that are interested. I mean, that would be so exciting. I'd be so happy. But they will be asked to go through a background check and all of you are invited to take part in it too. It's a commitment. It's once a week and the students do get very disappointed if some something happens. So it is something that I would like to be fairly consistent. Um, a couple of other things I wanted to bring up that
069I did not um, type up is um, we are starting the very beginning stages of thinking about our course loads for next um, for next fall at the middle and high school. And so we have a few ideas running about right now. Um, one would be an AI class, how to leverage AI and not run from it. Um, floral design is something that we have right now, but that program we're thinking about moving that into like a business model, like where they're marketing, they're making the floral designs, and then they're selling them, and then that money comes back into the program. Um, advertising, delivering them. All of those things we'd have to like really logistically figure out, but we've started the conversation there. Um, another one would be a like introductory interpersonal communication um class.
070Uh, we it's part of our portrait of the graduate and a lot of our students still graduate and they don't have those essential skills. Those skills that I would call soft skills, but also the skills that help you get a job and help you keep a job. How to talk to somebody, how to respectfully disagree with someone, how to have a conversation, how to read body language, how to make eye contact, and those sorts of things. So, we've talked about that. Um, and then the last one is just offering a a physics class. I don't want to use the term watered down, but a a physics class for chem four for um sophomores because right now we have at the freshman level it's earth science required and sophomores take chemistry. Not everybody's cut out for
071chemistry. Um, juniors take biology. So, chemistry or physics can actually technically be um interchanged. They just need one or the other. Right now, our physics program is quite advanced, but Mr. Das is interested in maybe having having one that is more accessible, let's say, to kids if they're not into chemistry. So, we've got those four options going there. That's all I've got for you. I have any questions? Thank you. Greetings. Okay. Good evening. All right. So, we had a lot of fun at the elementary. Um Chris Player, she has some grandkids in the junior K program and she invited all of the junior K students to come and get a behindthescenes tour of the pizza ranch and make their own pizza. Kyle Hansen was gracious enough to donate the cost of everything for the trip
072there and the cost of the pizzas, which is wonderful. The third grade students did my houses with their families. This has been a long-standing tradition. I don't even know how long it's been, but it is so awesome to see all of the families connecting in the lunchroom making the gingerbread houses. We had our second terrific kid program. I love this. This is a great time when our community members come in and celebrate our kids. And our second graders just beam and they glow every time that they get nominated. I They tell me about it every single week, which is awesome. The gingerbread houses for our preschoolers was today and tomorrow. They love this time. You can see some of them in our little showcase if you check out the showcase there. Uh the kindergarteners and
073first graders had their Christmas concert. It was so beautiful. It was so wonderful having them to sing their hearts out. It's wonderful. Um, one of Miss Dawn's preschool students went and visited Ridgeville. They just spent the afternoon making gingerbread houses with the residents and just playing some games. It is so fun. I think we need to do a little bit more with um some of that. We have preschool screening coming up on this Wednesday. Uh, this will be our second annual Christmas breakfast that we are doing for the elementary staff. Scott and I started it last year, so I'm really excited to host another Christmas breakfast for the elementary staff. And December is our character trait of honesty and integrity. It is awesome just to hear and the teachers just reiterated that into the classrooms.
074I want to do what Dr. Robert said with the Christmas party. Um, great time that we can get together and build that culture and climate with our elementary staff and our high school staff. I've really enjoyed seeing the AIM Awards on um Facebook and stuff. I think it's great, especially when it's other your other co-workers celebrating other people. I mean, I think that's great. >> Thank you. >> Questions. >> Thank you. >> Uh 9.3 curriculum, teaching and learning report. >> Good evening. Uh my first part of my report is for the Wednesday early dismissals. Last week the high school teachers um took a look at the registration booklets just to make sure that all of the information there was updated so that when it's rolled out for the students to sign up for classes that
075all the information was um accurate. And then um this week we're going to have another portrait of a graduate design team meeting. We'll continue working on the grade band competencies and Laura from Knowledge Works will be joining us via Zoom to help facilitate that as well. And by um February 4th, we will be um rolling it out to all staff in the auditorium so that um they can see what the portrait of a graduate is all about. So that's exciting that we're getting close to the end of having that completed. And then with readback training requirement updates, phase one, I've received materials for our last four staff members to receive their phase one training and then we're looking at phase 2 training that is only required for ELA staff. However, we've had a few discussions
076that maybe we would roll this out to all content areas in grades 6 through 12 to make a systems change. um because reading isn't just in an English classroom, it's across all content areas. So, that's something that we're looking at um doing for next year. And then the next few pages of my report are MCA data trends, just some information that I put together so that we could see um across time how certain grade levels do as they progress through the grade levels. So this the same colors are the same class moving through the years and when you get to that ML sped and FRP that the numbers in parentheses are the number of students for that year. So you can see how those numbers have changed across time as well. And I did that
077for reading and math. I did not do science because the new science MCA was just this past year. So there's no trend data for that >> and this is an initial way to get that data. I know as we get more into our discussion about our strategic design and and plan this will be something that'll be pretty significant that we'll want to dive into pretty deeply looking at those trends over time and considering what systems changes or adaptations we need to make to bend that curve. It's actually interesting to see it like this. >> Yeah, it's it's it's a gives some unique perspectives that otherwise you don't have when you start to follow a cohort through the system, >> right? >> And some of the grades are missing just because the data wasn't >> like
078for grades 9 and 10. There are no assessments given at those grade levels. >> No state assessment data. >> Correct. This is all state assessment data, correct? >> Yeah, these are the MCAs. Yes. >> Are those two grades left out? >> State state dictates that they're not required to assess. >> Nth graders do not take any MCAs. 10th graders take the reading only. 11th graders take math only. And seniors do not take any. >> I want to ask why the state thinks that, but no, I'm not. >> I do not have that answer. There used to be a writing MCA in 9th grade, but they no longer do that. >> Feel [clears throat] like it's a big jump from middle school to high school. Seems silly that you don't >> measure that you wouldn't forget
07911. I mean, if you were going to leave out something Yeah. Yeah. Okay. >> Any other questions? >> Thank you for taking the time to do that. >> Yes. >> You're welcome. >> Yes. Thank you. 10 board action 10.1 resolution accepting donations. First Bank and Trust $100 to the Senior Kinder Buddy program. Quick Trip, $200 to the same program. Christ the King Lutheran, $100 to the wellness room. Peace United Methodist, $52018 to the wellness room. And Pipstone Publishing Company, $1,425 donation to the Athletic Help Fund. Um, I'd like to thank all these businesses and organizations for their generous gifts. We get a motion to approve these donations. >> So moved. >> Second. Have a motion and a second. All those in favor signify by saying I. >> I. >> Oppose. Same sign. Motion passes. 10.2.
080Adopt levy limitation and certification 2025 payable 2026. Um, this is at 4,428,2184. Got the number when you make a motion. You got to say it. I'm not doing that. It's >> blow that baby up. I don't like the last I can't read. >> It's not the problem. >> What do you want me to make a motion? >> I make a motion that we adopt the levy limitation certification 2025 payable for 4,428,2184. That was up there. Good job. One second that >> I believe we will print out a report to certify the money. Okay, that's why I have a motion second. All those in favor signify by saying I >> oppose same side. Motion passes. 10.3 set date for January work session. >> January 19 is out because that is Martin Luther King. So we cannot
081have any meetings that I believe is our regular meeting. The 5th is organizational meeting. >> 15th and 16th we're 14th. 15th 16th we're gone. Which the fifth is what? >> Organizationalizational meeting. >> Yeah. Where you become nominate? Got to make sure THAT [laughter] other things. I think there's a game. We're going to nominate you for a lot of things. >> Is it? [laughter] It's in Eden. WHAT TIME IS THE MEETING? USUALLY, RIGHT? >> 6 I THINK. It's usually 1. >> Yeah. Yeah. 6:30. Can we change the different time for her so that she's here? >> That's she wants to be here. >> Motion tonight. >> I mean, it's not that long of a meeting, >> right? >> When's the game? >> Well, Matt plays at 7:15, it says. So, >> you're 7 5:30. >> I'm
082going to everybody be here. >> Can everyone be here at 5:30? >> Yep. >> Does that work for everyone? >> Are you fine? Your nephews? Yeah. Well, I can I can go there and come back. >> This is a January 5th one you're talking about? >> Yes. >> Yeah, that's fine. >> Thank you. >> Okay. 5:30. >> And we'll need a motion for that. >> I make a motion we have the organizational meeting January 5th at 5:30 p.m. in room 11:40. >> 48. >> Second. >> If you wanted me to be that specific. I have a motion and a second to move the organizational meeting time. All those in favor signify by saying I. >> I. >> Both same sign. Motion passes. >> Now a work session. >> Work session. >> When is the >>
083what did you say that we were going to have the regular school board meeting at? >> 26th. >> 26. Okay. Sorry. I just want to get these in my >> We can't meet the 19th. So, I'm wondering do you It's like the 20th, 22nd. I know we've tried to stay away from Wednesdays. I know we struggle around games, too. >> Matters for me, but I can't be here on a Wednesday night. So, >> Tuesday [snorts] the 20th, Matt has they they're here in town. So, I mean, >> what time frame? Like how long are you anticipating you want us to? >> I'm thinking that just so that we can >> Yeah, I think I think like an hour and a half hour because I think it's a time just to talk about what are kind
084of the the guard rails that the board wants to have as we go forward and put together um or find a facilitator for our strategic planning process. You know, laying out here are some expectations that we have. how much community involved and how much that generally lays things out. >> What do you all are thinking? She said it's in town, but >> yep, it's in town. And I'm trying to remember what day I put down for I'm doing a team supper, but I [laughter] remember the 22nd look like that Thursday. >> That's the day I'm doing team supper. [laughter] But I mean I can that's at 5 5:45 I think. >> No, we'll stay away from that. >> Yeah. >> I mean if we do the 20th, are you fine with that? If we do
085it at >> I mean can we do 5:30 again you guys? I don't know what you guys' work schedules the 20th. >> If you do the 20th at 5:30 >> or if we do it at 6, you can always boogie out. >> Yeah, since it's here. Yeah, right. Yep. >> That work. What would you what would be wrong with doing it on the fifth and just doing it earlier the fifth? >> We already moved up the fifth. >> Yeah, we go five o'clock or something. >> He needs an hour and a half. >> I was going to say that's going to be >> well but 12th or the 13th. Was there anything too? >> The 12th and I'm going to be on those days. November. >> So that whole week as you guys are on
086the last half too than right. >> Yes. That whole weeks. >> I'd rather do it earlier than later. >> So like why a Wednesday just doesn't work for you to be here. So >> yeah, I mean it's a work session. It doesn't matter. I just >> 6th or eighth. >> What about the eighth? I'm free the eighth because Matt's in Denver. So I'm not going to this game. >> I do some basketball games. >> Oh yeah, THAT'S RIGHT. THAT'S RIGHT. YOU'RE A BLACK BALL, TOO. >> ALL about some things. >> I don't I have no event in my calendar. I don't know what it is. >> THERE'S it done with >> on the 6th. That's Tuesday. >> Yeah. From 6:00 to 7. I think there's no like boys like big kids. There's just little kids.
087>> Yeah. Six is open for me. Maybe you forgot me. >> I got someone from sex. >> I've got to drive my parents somewhere during the day. I feel like one of them has having surgery that day, but I should be back by that night once I find out what the heck it is FOR [laughter] 6 a.m. So, I should be saying, "What time? What time? I'm 5:30. I'm 56. I don't know. >> 5:30 was my vote. Just >> I need to do Yeah. I like I like to get it done. Me, too. 5:30. >> Can you be here, Tyler? 5:30. >> All right. >> Great. >> Okay. >> So, somebody has a motion for this. >> I don't think we need >> Okay. >> Yeah. organization session. >> This is just >> so January
0885 >> uh 5:30 and January 6th 5:30 for work session in a row. >> Oh yeah. Okay. You people >> everybody got it? >> Got it. >> Super. All right. 10.4 declare food service grill surplus. speak to it. >> Yeah, it's it's it's our great big grill. Um, and the reason it's it's it's a big thing and the reason we're declaring it surplus, it hasn't served us real well as of late. Um, and what we did is we were able to utilize food service funds and we purchased two pit boss grills that we utilize now. Um, and we can use food service funds for that because the food service also utilizes the grill for grilling burgers and that kind of thing with kids. So, um, this one we we weren't able to use it this
089last year for our our staff appreciation grill out that we do. We, uh, actually had to have a couple of people volunteer their growths to make that happen. So, um, we're ready to ship it out to greener pastures. >> Maybe needing a couple flat tops as well. >> That's the flat top. >> Yep. Any questions or comments? Can I go to get a motion to declare these that grill surplus? >> So second. >> Have a motion and a second. All those in favor signify by saying I. >> I. Both same sign. Motion passes. Number 11. Can I get a motion to adjurnn? So move. >> Second. >> I have a motion and a second. All those in favor signify by saying I. I same sides. Motion passes.