001meeting were properly posted and provided to those who requested direct notification. Let the record show all board members are present except Mr. Hillier. We'll begin by a prayer that I will lead and then the pledge by Dr. Maples. Bow with me. Lord, we just want to thank you for the many blessings of this life for this beautiful day, the weather we've been having. We ask that you guide us through this meeting. Be with us. That everything we do will be pleasing unto you, Lord. We ask that you watch over our students and our staff. Keep them close to you, Lord. It's in your name we pray. Amen. Republic for which it stands. One nation under God, indivisible, with liberty and justice for all. >> We have an agenda before us. Do I hear a motion?
002>> I'll Mr. Young offers a motion. Do I hear a second? >> Second. >> Dr. Maple second. Any discussion? Hearing none. All those in favor? Motion passes. We will begin with the superintendent report. >> Thank you, Mr. Chairman. Um first, um under my report, we've got the presentation of the audit report um by the Alabama Department of Public Examiners and Malden and Jenkins. So, April, if you want to take over. >> Thank you. >> Good evening, everyone. My name is April Perser. I'm a manager for the state of Alabama. on the examiners of public accounts. >> The microphone right here. >> I'm sorry. I didn't mean to. >> No problem. Yes, sir. >> This better? >> Yes, ma'am. >> I'm April Perser with the state examiner's office. I'm here to present the audit report for
003tonight. in accordance with the provisions of act number 20061 196 acts of Alabama section 1613a7 commonly referred to as the school fiscal accountability act. I'm here on behalf of the state of Alabama to present to you uh Malden and Jenkins firm who conducted the annual audit of the Limestone County Board of Education for the audit period October 1st, 2022 through September 30th of 2023. This will not be the case every year. For future audits, the department will rotate which boards of education will be audited by the private CPA firms. Right now, I'd like to introduce Mr. Bentz with Malden and Jenkins and who will now present the results of the audit. Thank you for your time this evening. I hope you have a great evening. >> Thank you, Mr. >> Good evening, everyone. My name
004is James Pence. I'm a partner with Maldin and Jenkins and I was the engagement partner on your June uh June September 30th, 2023 financial audit. Uh we did complete your audit and we issued an unmodified opinion which is a clean opinion stating that the financial statements prepared by your management team were materially correct as presented. Uh we conducted our audit in accordance with government auditing standards as well as generally accepted auditing standards. uh which means that as your external auditors we issued our opinion on the financial statements but the m the information included in the financial statements were prepared by your management team. Uh we did not have any disagreements with management or we did not have any unrecorded adjustments. So uh we did have a couple of adjustments. Those have been included in your
005financial statements as well as reflected in the reports and your accounting system by management. Um because you have over $750,000 of federal expenditures, you're required to have a single audit each year. Uh we did audit your ESSER program as well as your special education cluster. Uh both programs received an unmodified opinion or clean opinion stating there were no material weaknesses and we did not identify any material non-compliance in those programs. So uh both of those programs received kind of the clean bill of health if you will. Um we have filed our report with the uh state as well as it's been filed with the federal audit clearing house. So the 2023 audit has been successfully submitted to all parties. Uh and if you all have any questions, I'd be happy to answer them. >> Just
006to be clear, this is the best you can do on an audit, right? >> No findings. Yes, sir. That is generally the check mark most people look at. They turn to the back and look for that. >> Thank you all. >> We thank you. >> Thank you. >> And Miss Hover, you're up next. >> I'm up next. So, I gave you two different financial statements. We're going to look at December and January. December since it's a short month because we closed down for Christmas. Um, a lot of times checks, electronic deposits, everything kind of crosses in the mail. So, I thought we'll just look at year-to- date in January. Um, if you look at that, we were like 33% of the way through the year. If you look at our local revenue, we'd collected 15.3
007million. And remember, we move 500,000 a month over to the capital projects fund. So, we already have $2 million we've put over there in addition to this 15 million and that's 50% of the revenue for the year that we have budgeted. But remember that the Avalorum taxes are all coming in in December and January. So, Avalorum is going to slow start slowing down some. Sales tax is still coming in just like it always has, but Avalorum is stacked up through January and February. So, if you look at our expenses, we're like at 33.8%. Um, and we're 33.3% of the way through the year. If you look at that, we were below in December. So, when we come back in January, we have to get make sure everything's paid through the end of January. So, the
008expenses are up just a little bit. If you look at our fund balance in the general fund, it was 47.6 million at the end of January. One month is 12.2 million. And so, we were sitting at 3.9 months fund balance at the end of January. And if you look at your um little chart that's in here, the pretty little chart, we had already collected, let me go to the right line so I tell you right interest. We've collected $689,000 for the year. We got 220 right at $224,000 the month of January for the interest on our money market, which is is still really really good. And if you look at my my little chart, you can see our fund balance is is going back up. I know when I was watching last month when I
009was sick and I could I could hear y'all and I kne I knew the questions. I know there were questions about there were 13 points on my chart. There's 13 points on my chart because when we start October one, I always put what the balance is as of October one. So when you So there's a starting point. So you have to have a starting point where we start. So you see it from September 30th and you see it go all the way through and you can see it's climbing. Our fund balance is climbing back up again. So do y'all have any questions? >> Remind me. I do. Do remind me what that peak was in August last year, please. >> What the peak was in August? >> No, we have a really high month in
010August. That's because we started we got that $15 million in for the advancement in technology money and that that came in in August and then sales tax was still really really good in August. But the big jump in that was getting in that advancement in technology. >> If you took that back out, would we be back to what we used to see where we kind of peaked in February? It looks like just a general rule >> that's you we usually do peak in in February because that's when all you see all the advalorum tax stacking up >> other current expenses come in >> monthly. So every month so it's still in 12. >> Uhhuh. That's still in twelves. >> All right. >> Anything that comes in through the foundation program and that's that's included in
011our state foundation money. That money comes in in twelves. >> Okay. About six years but it's gone. Yeah, it looks more like it used to, right, >> when we chart it. >> Any other questions? >> Thank you. >> You're welcome. One other thing I do I think I've got everybody's You won't have one. They're working on the April. They're working on my FY24 audit. So, there's a form for you to fill out the end. >> That concludes your It does. Yes, ma'am. >> Okay. Item six, consent agenda. Do I hear a motion? >> I'll offer. >> Offers. Do I hear a second? >> I'll second. >> Miss seconds. Do I hear any discussion? Hearing none. All those in favor? Motion passes. Item seven, uh, discussion, approval of personnel actions. Do I hear a motion? I'll
012offer. >> Mr. Young offers a motion. Do I hear a second? Everybody with us? Do I hear a second? >> I'll second. >> Miss Kilgore second. Any discussion? Hearing? None. All those in favor? Motion passes unanimously. Item eight, uh, accelerate accelerate learning STEM scopes for K through five science textbook adoption. Do I hear a motion? >> I make a motion. >> Accelerate. >> Yeah, my bad. Carpenter, um, did you make the motion, Dr. >> I made the motion. >> Dr. Maples made the motion. Do I get Do I hear a second? I'll second. >> I'll second. Any discussion? Hearing none. All those in favor? Passes unanimously. Item nine, adoption of the following high school science textbooks. Uh, what did I call it? Accelerate. I was going to try to say it again. Elevate science 6
013through 8 by >> Savis. Savas 9 through 12. Savas and AP science textbooks from BFW. Do I hear a motion? >> I'll make a motion. Dr. Maples makes a motion. Do I hear a second? >> I'll second. >> Mr. Young seconds. Any discussion? Hearing none. All those in favor? Motion passes unanimously. Item 10, alternate standards curriculum adoption committee. Do I hear a motion? >> That's a good question. Let's get it. Let's make a motion in a second and we'll get into discussion. Okay. But we That's a That'll be our first one. Anybody want to make a motion? >> I'll offer. >> Miss Kilgore offers. Is there a second? >> I'll second it. >> Dr. Mel second. >> Discussion. >> Dr. Hering off. >> So, I'm gonna let Alison answer that um since she's kind of
014heading up that committee. So that is for our students who are on that typically have an IQ of 55 or below and they may have other health disabilities. And so currently there's a a small piece that the state offers. We have bits and pieces of curriculum. We have pieces that teachers we have a Google drive but they do not have a set curriculum. It's been something that our teachers in those uh we typically call them like a triple A unit. it's been things that they have asked for and so we just wanted to be able to look and be able to see what's out there and see what we can purchase. So they have a way to be able to teach those standards to those students because their standards are very different than the general
015ed standards. So it's just an alternate pathway for those that have significant cognitive disabilities. >> So this is something they request >> the teachers have. Yes, sir. Isn't there a new law that's passed through the Senate about a different way for graduation? >> That that's correct. But that would not be for the students that are on the alternate standards. That's still for students that are on a regular Alabama high school diploma. >> And have we devised a curriculum for that or >> It's not really a separate curriculum. It's just the pieces that they are requiring for that. And I would be glad if y'all want me to do something on it at the April board meeting so I can share with you what that's going to look like. It's called So now it's one diploma.
016It's in the state of Alabama short synopsis of it is it's just pathway A which is our traditional and pathway B has got some other options. So but we we would be great to be able to do that the April board meeting if you would like. I would like to understand. >> We have received some guidance from the state, but um it is something new that every district is, you know, looking at now to see how to best implement it um for the best use from our students. So, >> but what we're voting on tonight is just putting together the committee that's going to look for the materials that you want to adopt. That's all we're doing. >> Correct. It's just to to approve a team that will look at all the different options out
017there and see what best meets the needs of those students, you know, and there's a wide range of students from kindergarten through 12th grade. So, actually, we carry them through year 13. So, they can stay through age 21. So, you know, it may be something that we get for a K5 classroom and then something different, but we want them to be able to look because they know what their standards are. Um, and so we just selected a team. Um, and they've all agreed to to work on the team. >> And this move you're doing is something that the state would approve of doing this type of this type of standard. That's correct. >> Yes, sir. They expect us to teach those standards to students, but there's not ever been like a regular adoption process to
018go through and look at the materials. There's been times in the past, I would say probably 12, 13 years ago, the district just bought Teach Town, which is completely online. It did have a few hands-on materials, but we're just seeing that the kids to meet their standards are still fairly rigorous um for them and for them to be able to meet the the criteria to master those standards. Like, they need more than to be on an online program all day long. And so we don't have that online program this current year. And so we would really like for them to look for something. I think it's very hard to ask them to teach this whole set of standards. And we provide only really what's provided from the state. And we have one other program Dr.
019Austin. I cannot remember the name of >> it. It's it's another online program that they have access to that it does do like it'll have multiple articles and it'll have something with science or social studies and it will have it in different readability levels for them but it's still >> news to you but it's very small like it it's not enough to meet those standards and so we would just like to be able to provide them something and have the training on it so we can make sure because when you look at our A CAP alternate scores, they count just as much as a regular AAP score or an ACT. And our scores there have stayed pretty stagnant. And so we would like to provide the teachers with curriculum that they can use to make
020sure we're providing them. And we push those kids as well um to to perform at their best as well. >> So who all a part of the committee? >> So So there's a list. So there's teachers from the different grade levels. Um, so all my all the teachers except for one are in self-contained units. Um, we do have some classroom teachers that are not self-contained that work with students on alternate standards. So, we asked a teacher to be on it that is not in a self-contained classroom because we would like to have their opinion as well. And we also have a mother that has a student that's in a AAA classroom on the committee as well because we want to hear parents thoughts about the curriculum that we choose. So it's it will be up
021to the team. We'll run it just like we do any of our other textbook adoptions where they look at all the things. We'll fill out evaluation forms and then we will v they will do a a secret ballot vote um is how we would we would run it just like even though we don't have to um we would plan to run it just like we would a regular textbook adoption. So for this example this year is science textbook adoption but we would like to run this particular one just like we would our science textbook adoption. for whatever they choose to order materials >> that will be, you know, part of, of course, the upcoming budget cycle. But yes, I would say we would have funds for that. The state actually is looking at providing some
022additional funds for special education um above what they've, you know, provided in the past for for special education, the Yale population. So, we should see an increase in funding um from the state if everything's approved at the state level in their budget. >> Thank you. >> You're welcome. >> Any other discussion >> hearing? None. All those in favor? Motion passes unanimously. Item 11, executive session. >> Mr. Chairman, I move that the board go into executive session to discuss the general reputation, character, physical condition, uh, professional competence or mental health of an individual. >> Do I hear a second? >> Second. After hearing seconds, any discussion hearing? None. All those in favor? Motion passes unanimously. Before we go, I have to read something. The board will now go into executive session. We anticipate that the exe
023executive session will last for approximately 20 minutes after which time we will resume the board meeting. Yeah. >> You come this way. >> I have the original I don't know about that. How' we do? Was it close to 20 minutes? >> No. >> Was it? I had no idea. Oh, it's nice and cool in here. That room was hot out here. >> 80° thing in there said 80°. >> Oh my gosh. >> Yeah, it it's this is drastically different when we got out. >> Yeah, >> a lot of hot air. >> Make me a good time. >> If I could have everybody's attention, we're going to bring this meeting back to order. We have one item left. Adjournment. Do I hear a motion? >> Over. I second. >> Motion. Not sure. Dr. Mel second. Any
024discussion? Hearing none. All those in favor? Motion passes unanimously. Thank you everybody.