001it stands one nation under God indivisible with liy and justice for all okay any additions or changes to the agenda propos we got Ron James online are you both able to vote electronically yeah I'm good to go okay so I'll go move to approve the consent agenda present second motion second our computers my computer is not I left one meeting and went left the L and joined this and it's not right motion passes 70 move on to the public comment section I didn't do it but I'll just for just briefly I got on the tailing of your conversation and a couple years ago I had discuss with Mr re for he retired about this very same thing we we do see a direct correlation between the activities student participates in and how they do well
002how do in school but what we don't know is those students who who are busy like the plumber student is see there because his parents are encouraging him to study and prepare and we talked about it' be a great project for a grad student out of KU or in some place a good project to say what is the direct correlation and how can we measure that uh gr that he needs his project and that' be a good project for no other public comments we'll move on on to written Communications on administrative report start at BS questions for Dar Elementary School I heard great things about the programs yeah okay move on to the BMS report and this report actually talks about what you just mentioned about the HPA the students involved in activities so this
003is from the fall up to this point and then again in May we'll have a a whole list of of all our activities broken down to band choir as well we'll be part of that and if you one thing notice it as is Pretty routinely if you're involved you're 35 or higher um very routinely when that happens forart always this a fun one to watch participate we all survived Lo is the next any questions for Middle School on to high school questions comments phics meet was fun A lot of people so is I how might have might have Mr Wilson mentioned he posted the firstever baseb J yes yeah this is the first year you can host jam and all these different uh different sports before it was just football and so now you can
004host a jry anything so we hosted the first ever baseball softball jamy we had three schools here each one had a softball and a baseball team and we got repeated compliments on just how great the facility is both from people from Burlington because was the first time we had the parking lot the first time we had the pave portion and all that um and just the ease with which we could host things like that with all the turf because we were able to rotate like teams could warm up on the football field and then right away rotate onto the softball and baseball field do it efficiently and then I I just thought it was cool too during games if you look down at the football field it was like 50 kids playing duck up goose
005and football and all all the other things like just everything being used by so many different people and so many cars in the parking lot so it was a it was a huge success it was it was fantastic and we just did find out we are hosting High School softball regionals yes and who who's in it and that'll officially come out in here in the next couple weeks but yeah we're hoping we host at least baseball or softball either because we get it every year or because what happened last year and it gets ranged out somewhere else comes year it's good to bring people into the community special education report I don't really have a whole lot to add just that um since then we've had a few other resignations but um we also got
006some interviews lined up so things kind of keep working some of those aren't heard till the end of the year so we have time to prepare for next year but um we also did go to a career fair um in at pit State and there's been one person from there that been in contact with about getting up here um possibly for next year even but we were able to contact the kids that are two years out even so um and I've emailed all them since we been back because really what we found when we go is you're almost there for the two year out not for the next year people so many of them already have jobs so they were either red or yellow and it was there was lot of yell those which meaning
007they had something to finish in the fall and then we were given the name of an individual to contacted their state to say hey is there any way that they could come and we could pay them XOM amount and still do your classes and so it's every that's everybody very few Reds of kids that were ready to be hired right now right now but there are several for next year anyway I'm pretty helpful especially in terms of uh certified positions okay we'll move on to te report questions for the man behind the camera I'm good kind I share that I like to see the comments about how the Technologies being used that's I mean I like to see that just we that it's getting utilized well it's each month to see how different teachers use
008it differ yeah yeah it's nice to see the creative ways that right how they're all utilizing it differ speaking of Are We relaying that information to the other teachers if a teacher comes with the unique way doing it are we getting that information to other teachers as an idea yes I mean we often have you know we'll share out different things either through email or through inservice days yeah move on to superintendent report uh we uh have uh continued to look at the the document that we have that we a strategic planning document that uh we created uh through numerous meetings last year uh the item that the item I kind of want to look at is Recruitment and Retention information uh over the past eight years uh the tuition reimbursement program that we've utilized
009with the the the par professionals instructional AIDS trying to kind of grow our own program that has allowed us to you know have us have in this program we have one other that's going through the program currently and that grow your own situation that can be very very helpful for us and you know that's again with with people there's just fewer people getting involved in education kind of like what uh Matt Lindsay talked a little bit about but uh we just want to try to continue to do that for that recruitment retention growing our own uh We've also um tried to improve our salaries whether it be with licensed employees whether it be with classified employees we've done a lot of Improv with our hourly wages and our our base pay uh from eight years
010ago um again just trying to do better with benefits and and and leave situation and health insurance and so on and so forth uh you know it's a challenge obviously we're trying to do you know as well as we can and trying to move the needle forward with all aspects uh as far as the financial piece goes facility improvements again are very important to recruit uh and retain employees I had a good conversation with the Silver Lake Super attendent uh just about three months ago and he was talking about how they struggled to find an art teacher and he said they offered it to somebody and didn't get it they went to their second choice didn't get it I said first of all you had two choices for art that's a pretty good deal and
011he said yeah and he said but when they didn't get it and they couldn't fill it he went back and he called the two people when they didn't accept it and he asked why said well we had other offers and quite frankly your facilities were not anywhere close to what our other offers were so facilities are important people are looking for nice places to be um just good environments good learning atmosphere good good good place for people to be and work and good working conditions that has a very very important factor you know happiness Factor if you will satisfaction job satisfaction piece um again U we've done a lot of different things the Berlin gener Learning Center has helped us with a number of people with staff being able to have place for daycare and
012uh that's important hopefully helps us to recruit you know employees to our district we need we actually need more openings more spaces because we could use again um a number of other number of other openings for our kids uh we're at 55 now at the daycare recent just this most recent number with about a 45 46 47 waiting list right now and so uh again more we can do to helpfully make you know our place enticing for people to come care is important housing is important there's a lot of different things that are very important high schools good hospitals water par for the kids to play in the summer Recreation Center we got a lot of those things we just kind of need to keep working on that Recruitment and Retention for staff so that's
013very very important again you get really good people who are low maintenance who do a great job for the kids makes everything just that much better that much uh that much more smooth the process so anyway uh next item questions or comments on on the the planning document we're continuing to look at that and that's just something that we'll just continue to discuss and talk about if you guys have thoughts or ideas on how we can do even bigger and better things you know we can talk about it here at the table or we can discuss it when we have our Retreat dates or a fifth Friday EXC me fifth Monday try again fifth Monday meeting or you know whenever so I do have a question on number one the person that's in the right
014now are they finishing in May no one so remember good good question yes and doing quite well doing very well with grades doing very well with the uh with their programs so yes very positive okay we talked a little bit about this at the linkage again the future building possible building project that we may look at I've shared with you a couple of different options here um in the in board dos um um there could be other options um I guess I just more than anything kind of want to throw this out there for discussion for you guys on kind of what maybe if there is a Next Step are we kind of in a holding pattern I'm going to kind of throw out you know the potential again for what we were looking at
015maybe to to potentially have a new building we've talked about add-on renovation we've talked about the you know the different levels that we could be putting in a new building is it a birth to grade five is it pekk to grade five is it a prek-k to grade four we had those discussions with our with our side Council rage um I I I don't know if there's what I guess I'm kind of asking the direction that you guys would like to see going forward do we need a special work session meeting to discuss this uh again I'll throw up just for you guys I mean I don't think we need a session of all the B members because only what there was three or four of us advisory committee so I think we need to
016have meetings with the whole board I would think I would think a meeting with the whole board to make sure everybody's on the same page to discuss it and then I think the next step after that would be I personally think we should have a town hall meetings that we announce with plenty of time so people have the ability to come in and express their opinions and all their emotions and everything about it I mean I think we know the spread of what that will be you know from the I fully support it to you're not raising my taxes a dollar and we're going to get everything in between but I'd rather I'd rather them know that we want to hear their opinions than us just move on without listening to what the community wants
017I think the advisory committee served a great purpose in getting some of the message out there there's some of the feedback I've got is that uh this is solely contingent on if the chips plant comes in and that is absolutely not the fact and we need to do something to address facilities of bees and also prepare for our future so we need to do that in the most efficient way possible whether that's a new building or renovation so to make sure we have those discussions great if you're asking what did he say said agrees are you asking for an opinion on these options here I I I put some options down as possibilities now again these are just the possible options nothing again it's me it's what the community wants it's what you as a
018board want and what the community wants it's not what Craig Marshall wants because it's what what the community wants and we serve as a community so um I think it would be I mean if somebody wants to express their opinion obviously but I think we should probably all get together and talk beforehand because I haven't been to the past couple of the the uh meetings for this so I would like to hear if something came up that we hadn't discussed previously Ron you have any comments or questions I like the town hall meeting idea I think we will get more of a wide range of views than we are getting at the smaller meetings we can have that's what I support that I think that probably needs to happen at one of the schools not
019here so that there's room for everybody think we Elementary School that would make sense or um potentially at the high school where there would be a bigger you know that that multimedia room there the ideal room might work it just depends on how big a we might have the elementary does the elementary does give you the ability to show people the current status of everything that would be that's why I think it would be good to have it there do do you think we need a work session with the board just a work session where we don't take any action or anything and then a town hall type scenario or are you guys I think so because I we yeah I think we need to discuss what we're wanting to present to the public right
020I think either way I mean we might not have 100% agreeance but we need to have an idea of what we're proposing not go to the public with five ideas tell them to pick which one we will have an we'll have an early April board meeting on the 8th because again we push back this one due to Spring of break and it just so happens it's the earliest possible day it can be in April so it may be a challenge to try to have it before the next board meeting it may be really tough especially you guys are really those the wolf prak are really really busy with outage so I will I'll work on trying to schedule and I'll shoot you guys at a a couple possible couple possible dates for that okay okay
021very good uh we received an excellent audit report from our KSD Auditors again this was this was and we also have Kyle here from more Phillips that does our individual audit so um again very pleased with the information this is all with the buildings uh the directors the the staff of our buildings that put together the the the the information our our Tech staff is involved uh counselors everybody that's involved in our September 20th count dat uh again just an excellent audit she said it was one of the easiest and one of the best audits that she's had through the through the state department and so anyway uh that was really really good new and Kyle will be here to share some information on our individual audo from cherrymore Phillips tonight um open enrollment something
022we've talked about the legislature has done some changes as far as what they proposed last year to what they're saying now we are working on that we have a work session with our administrators this week to go over a couple of the adjustments that are occurring we will be looking to get you some information on on what the new information the new rules uh that are in play here in terms of uh in terms of uh enrollment counts capacities things like that so just to give you an example of one change before they said any out of District student would count against your out of District enrollment your seats they now have heard enough from last year to this year that uh I think that when they got back home to their you know their
023home home areas that the people did not like that at all and so they are now changing to where the people that are currently enrolled in your district from out of District they would stay they would be quote unquote his grandfather and if we wanted to keep those people they will not count against your outed District capacity seats so it's it's so they wouldn't have to worry about losing their spot in the district is the important part right exactly so that's that's and again as long as they're doing a good job with attendance grades behaviors things like that we want to keep those students so anyway uh so having said that we will have some information I'll probably try to get that out to you in in Friday notes as quick as I can maybe
024ahead of that April 8th meeting so if you had any questions we can uh you know you can be aware of those and you can talk to me about those in anticipation hopefully having something ready because we would have to have something published by May one the changes from the legislature have really caused us to to kind of hit pause button on this unfortunately and so I'm I'm I guess again wish we would uh I wish this would that came about a lot sooner than than now but we we will have something in preparation for I say the April 8th meeting for you guys to look at and that's all I have any questions that you guys have for me you guys got any questions online there I do not either move on to board
025reports anything board members wish to share add move to the a report just up yes exactly Kyle and his crew from Jerry gilar B do a tremendous job for us they work really well with our staff cannot say enough good things about about them and I say their work with us we appreciate the I would say the collaboration the constructive criticism the feedback we get from from Kyle and his people um because we want to do even you know better we want to get better and improveing and growing so kle thank you well we appreciate those comments for sure said I'm going to walk through your blue pack here just kind of walk you through kind of what happened during the year um in the front there's some letters we'll hit those at the end
026of the presentation so we start on page one pages one through three is the independent audit report in this packet along with a couple other reports at the back of this uh this is the only thing that actually belongs to us as Auditors everything in here is the district's information District's numbers and we just take it and put it in the prescribed format that came at these first three paragraphs are kind of your most important ones that first one is what we audit which is the accompanying fund summary statement of ratory basis receipts expenditures and unencumbered cash balances for the year ended June 30 2023 next paragraph talks about an adverse opinion on us G financials uh since the district collects to follow the K Kansas Municipal audit and accounting which is mainly a cash
027basis of accounting we have to issue an adverse opinion on Gap financials because You' have material differences in your financial statement um you'd have debt show up on there accounts receivable things like that with KM you just simply have cash and accounts payable third paragraph that is the most important one and that's that unmodified opinion on regulatory basis of accounting we issued the unmodified opinion on the district's financial statement uh we believe that the numbers presented here in are mat accurate representation of what happened during the year sling ter clean opinion the best opinion that the district can receive on their financial stat next two paragraphs kind of talk about a little bit more about the adverse and unmodified opinion and then we roll into Management's responsibilities and our responsibilities as Auditors and then we
028talk about some supplementary information as well um with kmac there's some additional schedules at the back of this Auto report which we'll see when that also talks about how it put last year's information in here comparative purposes of what happened one year to the next and then also this final paragraph down at the bottom of page three talks about other reporting required by government auditing standards uh since the district receives and spends a large amount of federal grants you have to have what they call a single audit um this paragraph just basically says that we include all those reports within this packet you can actually do those separately we just choose to put it together just for ease of access so if you turn the page over to Pages four and five uh this is
029statement kind of that quick snapshot of what happened during the year for the district over there on the far left are all the various funds of the district and then you've got your beginning unencumbered cash balance or your cash carryover for Budget purposes next column is going to be receipts money coming in the door and then your expenditures money going out the door uh to get that ending unincumbered cash balance since the district follows km and the cansas municipality there's about a 10 page checklist of some various statutes and regulations they have to adhere to one of those is that as you glance through that column each fund should end in a positive cash balance as you're glancing through there about 2/3 of the way down you'll notice there are two that are negative um
030the state recognizes those are Grant funds you got to spin those up front before you get that reimbursement back so that is allowable um at state level so we have to report those but then we also cite the statute that says that it's allowable that next call are those accounts payable uh this is kind of that special caveat km these are those bills that are paid in July and August for services are tributable back to June 30 just to kind of get those expenditures in the right period for Budget purposes and then finally on the far right is your ending cash uh per Bank essentially um and then if you turn to page five down at the bottom you can see those totals are broken out by the various accounts held by the district always
031like to point out there at the bottom is that less agency funds slide essentially those are funds that the district holds in their account but they don't belong to the district some of activity fund your Student Activity funds things like that which we'll see a schedule of those as this as well turn over to page six now we get to the footnotes I'm just going to go through here and kind of highlight a few of these that are kind of the most important one footnote number one is mainly talks about that km mag kind of what it is um Kansas budget law things like that really doesn't change much year in year out it's good to reread it kind of re familiarize yourself with it but the biggest thing I want to highlight in this
032footnote is on page eight under that numbered list and there's a new paragraph in there that talks about that Revenue neutral rate since this was the first year with the budget that had to adhere to that where we just cite whether the district had a revenue neutral rate or or not of which the district did have a rate for this budget year footnote number two on page nine stewardship compliance and accountability um this footnote kind of relates to that checklist that I mentioned earlier that long paragraph it talks about those negative cash violations as Al as well those statutes that make it allowable and then we also the last couple or the last sentence there talks about a budget you know did you have any funds that were over budget of which there was one
033which was the rep commission fund um this just happens due to the fact that sometimes you collect more than you budgeted to pay out and the district just feels obligated to pay those funds to the recommission really nothing major I mean it's just a result of paying the recommission the funds you collected for them um but we just have to report it in the audit report footnote number three is deposits and investment um big thing on here is page 10 that last paragraph um Bigg thing to highlight is just that all of the district's funds at year ends were secured at year end whether that was through fpic coverage or pledge security so just meeting that requirement to have all your funds secured um another one I want to highlight is fitb number five that's
034the finance lease obligation this one's kind of a new one with that Turf lease um here we just break out those future payments on that lease um you can see in that little table broken by the years and then we subtract out that imputed interest to kind of get your principal balance on that lease and then we subtract out the current maturity kind of give you an idea of what those longterm those ones that are due after one year Turn the Page to page 11 uh you kind of see that same information in more of a table format here we just break it down listing it out you know your beginning balance any additions uh reductions and payments as well as down below kind of an important tool that's that future payment schedule which breaks
035it out between principal and interest just a really good tool to have when it comes to looking at the budget things like that give you an idea of kind of when those payments are coming new kind of when those bigger payments might be coming due to those are part of the on the page we'll hit fo note number seven uh this is the Capers footnote uh the first page they're on page 12 and carrying you over to page 13 it's just a lot of information is kind of what's going on at the state level with capers and what the legislation is doing things like that on page 13 that second paragraph we just talk about how much was remitted on behalf of the district's employees which was a little over 1.3 million and then always
036that scariest footnote in here that net pension liability that's the amount that would be on the hook for Capers were ever quit being funded by the state obviously we never see that happening but you can see that number is pretty large a little over $13 million um thankfully hopefully never happens but that's just due to Capers being underfunded at the state level another footnote that I want to touch on is footnote 11 the ones that I'm skipping over really are just kind of cookie cutter footnotes really don't change much here in in the a just kind of highlighting the ones that do kind of have some changes in them and this is in fund transfers always the biggest thing to take away here is just that all the transfers between funds have statutory authority to
037be made and then finally foot number 12 subsequent events uh kind of anything large or out of the ordinary uh that happens from the end of the fiscal year to when we issu the audit um and we just disclosed that you had agreed to a bid for some boilers at the high school and just disclos that amount just because it was kind of material for the audit now we're going to get into that supplementary information that I talked about earlier page 16 is schedule one this is your budgetary comparison schedule far left side lists out all the budgeted funds of the district then you've got your certified budget and then also your adjustments to comply with the legal Max uh which just comes from the state based on your enrollment next column is your ad
038for qualifying budget credits um these are what they call Budget extenders essentially uh reimbursed expenses Grant proceeds loan proceeds um anything that you're spending money on but you've got reimbursements coming in that the district isn't having to fund themselves you add those three columns to get that total budget which we compared to those expenditures charged to each of those grants and then you look that far right column that's your most important one one time that a negative number is a good thing and here as you glance through you'll see just that one that we had with the rep permission where we just money starting on the next page page 17 all the way back to page 41 or the individual fund summary statement schedules not going to go through these with you uh but really
039good information in here just goes into more detail all the individual funds and just breaks it down by various sources I mean fedil Aid grants tax dollars things like that as well as breaks it out the expenditures by the categories required by ksde this is where that prior information is in here just to kind of give you comparative purposes of you know what's going on one year to the next as well as your budget by line item and your variance over under by line item always like to highlight in there when you look at that variance over under by line item for Budget you're bound in total by the fund not by individual line items so you'll see some big swings between items but overall you're just looking in total at the fun is the
040big the big kicker of what you're trying to focus on all the way back on page 42 and 43 we get into agency funds that I talked about earlier here we just listed all those out all those different activities that the district's holding those funds and then we just have kind of the activity for the year your beginning balance receipts dispersements and your ending balances and then on page 44 kind of the same thing except these are those District activity funds that actually do belong to the district um things like gate receipts as well as other items Turn the Page now we get to that uh federal information that single audit stuff page 45 and 46 schedule of expenditures of federal Awards um this just basically breaks out all the grants received by the district
041um between the various Departments of the government uh Department of Ed Department of a etc and then we have your pass through identifying number um the federal cfda number which is is a five digigit number that the government assigns to each Grant provided to sub recipients um if you received any grants and then in turn passes on your cash re seats and then your dispersements uh so this just breaks it down all those special grants the ones that we did end up testing were your idea Grant and in your food service um in that testing we look at things like um expenses making sure those are allowable U meal reports making sure that you reporting exact number of meals that you're serving um verification making sure that you're testing um did people's income change did
042it affect their status things of those nature you turn over to the following page page 47 and 48 this is the government auditing standards report uh mainly focused on internal control over financial reporting um I don't spend a lot of time on this report because we don't issue an opinion in there um if we would have issues with things such as Banks not reconciling payroll not tying out this is where they'd be listed we didn't have any of those issues when it came to completing the audit good to read that kind of see those things we might talk about but I don't spend a lot of time on it because there's anything major to report next three pages are your report on compliance of your major programs um these are those grants that we tested
043that I just talked about this report is set up in that same exact format as the very first report we looked at where those opinion paragraphs are at the beginning um that second one is that most important one where we talk about our opinion in which we say that we believe that based on our testing uh the district complied with all the federal requirements for the grants that we tested and then it just goes into that kind of that same format uh that basis for opinion Management's responsibility auditor responsibility and so on and so forth turn to page 52 you'll tell me just skip those reports next time and just go straight to this page it's got all that information just in a quick snapshot up at the top we talk about what the auditor's
044opinion was on the financial statement I'm adverse on gap unmodified on the regulatory basis you've got your internal controls over financial reporting in which there were none any issues with Federal Awards which there were none that opinion on our compliance with major federal Awards any audit findings no the breakdown of those grants that we tested like I mentioned and then I always like to point out this one on here too that audity qualified as low a or low risk audity it'll always be no for a district um one of the requirements to meet that is that you have to follow Gap or a state required basis of accounting kmx is optional and the district elects to follow that so it's always going to be no you're going to be high risk all it does is
045just change the percentage of grand dollars that we actually have to test part of the audit so really no impact on the district just on the auditor and then finally the last thing to highlight there is page 53 which are your prior audit findings um there was two of them last year that we had one of those was misreported checks um it stemed from the split checks that you use that has since been stopped we didn't have any issues with that in 2023 so that issue has been resolved and then the second one being some meal reporting um we just had some meal reports that the numbers weren't matching up and we didn't have any issues when we tested those meal reports in 2023 so happy to report that none of those issues rared their
046ugly heads again in the next year finally we're going to touch on that packet of letters there at the front first letter is two pages on the letterhead this is what they call the presentation letter um essentially in the past if we had issues in the audit and getting it done um disagreements with management things of those nature we just could disclose those orally to the board now we just Reed put those in writing we didn't have any issues we always enjoy coming here and working with your staff but I encourage you to read through there kind of see those things we might talk about but like I said nothing major to report there that third page are your audit adjustments um really once again nothing major to point out here um just some transfer
047adjustments um and then to record a bank account the coffee can account where that money flows in and flows out at the end of the year so nothing major that I feel like needs to be pointed out as uh different or unusual for the district finally these last couple pages that are front and back letter is what we call the management representation letter each one of those number points we should have talked about at some point during the audit with a member of the board a member of the district management things of those nature so we kind of like to call us on the reminder letter uh really good to reread it each year kind of stick those points in the back of your mind uh so as a year goes on if some some
048of that stuff does happen um you can make sure and tell the auditor about it that being said you have any kind of questions or comments I know that's kind of fast but try to be as concise as I can I like to see that any issues that we have resolve we definitely take their recommendations and try to come up with a a solution they're good to work with to help us if we're not quite sure what we need to do we work together so any questions thank you all right good evening do we need to make a motion to approve that I'll make a motion to approve the 20 22 20 23 is presented motion second to approve 202 22 23 a presed second Compu 7 move on to contract approvals and appointments for
049maining pH and their fees did go up slightly from last year ,000 yes from 9,000 $10,000 make a motion to approve the engagement letter with j Gil Philips PA for the 2023 2024 FIS audit not to exceed I'll second okay he any motion for ex session we'll to final resolution termination you need a motion no there's one possible motion I move to adopt the final resolution termination of the teaching and supplement contracts with M motion second motion passes has move on to 11 session for negotiations and that would only be if you feel like I've shared with you a couple of a couple of documents if you feel like we need to discuss for a few minutes1 receive okay you have any discussion regarding [Music] negotiations move on to Li closing items yeah I like
050to hear any of the mistakes that we tripped up on last year were cored for this year had a clean audit that's really nice to see absolutely I don't know if this is appropriate time to talk about or not but um can we get the school board meetings placed on the school calendar I had several people contact me saying they were having trouble finding when the school board meeting would start and that's where they were primarily looking and I unfortunately you talking like the school has the days that we all look at for kids going School yes I I made the mistake of saying no there the second Monday and then of course this time it was the third Monday so I had to get on apologize on the district on the district we will
051work on that good point thank you okay great