001Well, you're on, so you take it over from there. You want us to shut everything down or down again? Just Like normal? Yep, that works out great. It's 6:00. Roll call, please. Um I guess now I will uh call to order the public hearing on the proposed tax levy. Uh this is our second budget hearing. Lisa, if you would call the roll, call please. Jodi Graff. Yes. Jenny Jordan. Yes. Josh McLeran. >> Yes. Chet Van Eenennaam. Yes. Chase Wroe. Yes. Uh at this time anybody uh we have no uh no public comment or oral comment. Are there any Did we get any written ones? Not that we're aware of. Yeah. I guess uh then we'll move Is there a motion to I assume you don't have a public comment on the budget. Nope, I've been
002there with the city. Okay. Uh is there a motion to adjourn that then if there we have no comments? So, move to adjourn. Wait. Is there a second? I'll second. Uh then do we Is that a Do we need to all be in favor? All in favor. All in favor. Aye. Aye. Okay, so the thing we're good. Okay, so now we'll move on to the uh special board meeting agenda for tonight. Um Lisa, if you would uh Roll call, please. Okay. Jodi. Yes. Jenny. Yes. Josh. Yes. Chet. Yes. Chase. >> Yes. Um is there a motion to approve the agenda? I don't think we have any to change, do we? We have an amended agenda at the 26 27 class size meeting brief. Right. That's right. So, that's uh towards the bottom of the action
003items. Uh We kicked that around last night, but that That group So, we need to add that. I move we approve the agenda as amended. Second. Okay, Jenny. Yes. Josh. >> Yes. Chet. Yes. Chase. Yes. Jodi. Yes. Okay, our presentation tonight is Dustin Opitz uh who is uh from the auditor's firm Bergan KDV, and he's going to present on our uh last year's audit. Auditors. Legislation. Okay. My name's Dustin. I'm an audit director with Bergan KDV. This is our third year with the district, so I'm super excited for the opportunity that we can present in front of you all cuz I don't think we've presented in front of you. So, if you have any questions as I go through my presentation, feel free to interrupt me. I have such a passion for school district finance,
004I'm a pretty passionate guy. I usually just will keep talking. So, I'm opposed to all of that. So, this uh PowerPoint is going to be a little bit unique. So, we issued 2024 in February, and then we just issued 2025 for December. And so, you can I'm talking with Lisa, it'll be a topic for you to have a meeting if you would like to meet with me both years. It's a It's a really unique issue. You know, from your um frame of reference, the way you know, way back, but from our frame of reference, they they both just got issued back to back to back. So, this first slide uh we start with the different reports that we issue. So, first one being the independent auditor's report. So, essentially what you pay us for is
005coming to test and examine and issue an opinion on your financial statements. So, both years we did give an unmodified opinion, which is the best thing an auditor can give to your auditors. It says that everything is fairly presented, you know, in all material respects. And then the next two slides are going to cover the the other reports that we've issued the last couple of years. Um so, starting with 2024, so the government auditing standards report, because we're a school district in the state of Iowa, we are required to look a little bit closer at compliance with laws, contracts, grant agreements, and internal controls. And so, the very top um the second line from the top is the internal control finding and material weakness. Um highest level finding that we have related related to the
006lack of segregation of accounting duties. It's a very common finding that we give. I would say 90% of school districts that we audit see that finding to some um fashion from us. And 100% of school districts are supposed to see it. And purely related to the size of district office staff. You don't have enough staff to, you know, properly segregate all of the different areas. Um So, we're not recommending any changes. It's more of an acknowledgement as the board of a school uh district that you do have some additional oversight responsibility because it might have to be that double check that goes into the school district office. The second bullet point, material instances of non-compliance. So, the office of the state auditor gives a series of checklists to check compliance with state statutes. Um and
007so, our couple findings related to that, that first one is, you know, on your your thousand students, you were four off. And so, um just related to the enrollment. Um very common finding I would say 99% of school districts have some kind of enrollment finding. Um and then the the second one is the certified budget was exceeded for one function. We'll see that a little bit later. So, in Iowa, there are four different functions of expenditures, and in Iowa code, they all have to individually be under as well as the total has to be under. So, for 2024, just one of those four functions exceeded its individual budget. So, we'll see that in a little bit. I think it was like $50,000 or something. It's very small. Uh 2025, exact same story. Enrollment again, 80
008students. So, um very consistent year over year. Nothing concerning. Um but yeah, otherwise, the exact same information there. The last three reports that we issue is the single audit report. So, because you expended over $750,000 of federal funds, we're required to pick on a couple of those significant programs um to check compliance with those specific programs. So, we picked on your child nutrition fund both years cuz that's your greatest program and probably will continue to be your greatest program. Um so, no internal control findings, no compliance findings. Uh a completely clean report for you with that assistance program. So, the the rest of this PowerPoint is going to be some analytical data used to help paint your picture. Um it's high level. Hopefully, you know, pretty charts and graphs and those type of things. If
009you have any questions as I go through it, feel free to shout them out. So, we start with your regular program district cost per pupil. So, in 2024, you received a 3% increase in that number. In 2025, you received an additional half percent increase in that number. In 2026, you received a 2% increase. That regular program district cost per pupil. Um we take that, and then we also look at your enrollment cuz those are the, you know, enrollment is obviously very big important number for school districts. And so, overall, an increase of 113 from 2021 to 2025. Um and then a pretty stable enrollment I would say the last two years, especially the last two years. Only decrease of about 19 students. Next, we look at your general fund. So, your general fund pays for
010everything that isn't required to be paid for under it. So, the capital funds that cost capital projects, you have debt service funds where you pay your bonds out of. Um the general fund is kind of the catch-all for everything that doesn't fall under one of those. So, starting with the revenues, 2024, and yeah, 2024 to 2025, increase of $954,000. State revenues increased related to that increase in the regular district cost per pupil as well as some of the local assistance. Federal revenues actually decreased. Um uh so, there were a lot of COVID funds in 2023 that were kind of one-time funds, and so, those those started to taper off. In 2024, um local sources increased related to the increase in the general fund portion of the property tax levy that year. Now, you look from
0112024 to 2025, and then it's almost uh like old that trend kind of got erased. So, 2025, your revenues actually decreased $801,000. Uh state revenues held pretty steady related to the increase in the regular burden district cost per pupil offset by uh some some enrollment changes. Federal revenues decreased to due to more of that COVID-19 funding going away. And then your local sources decreased related to the decrease in the the general fund property tax levy. On the expenditure side, uh 2023 to 2024, expenditures are up 2.7%. Almost all of that in the instructional category. Um Year over year, and that's just related to some labor increases as well as the adding additional positions for whole school drop-off assistants. And from 2024 to 2025, total expenditures increased by over $1.1 million. Um yeah, a lot of
012that in the instruction related to increased uh adding additional positions, cost of living adjustments, um increases in new teacher salary. There was some changes in legislation related to that. Operation maintenance of plant increased related to security and custodial salaries as well as security costs. We also look at your expenditures on you know, by function. So, the big one that we focus on is this big green bar. Um so, that's your regular, special, vocational, and then the other instructional costs. So, those made up 60% of expenditures for both 2024 and 2025. Um and so, that's actually above what we kind of see as as an average because they have been at 60 65% is pretty typical, but obviously that percentage should be higher. That's always good, too. And then all of that up with the general
013fund snapshot. So, in 2024, you had a nice fund balance increase. And then kind of looking at the very bottom number and the second from the bottom number. So, 2023 to 2024, overall fund balance increased by $1.1 million. Um At that point, you had $4.6 million in unassigned fund balance. Unassigned fund balance, from our understanding, is what's available for spending. It's not restricted by the state for anything. It It's your contingency fund. It's your cash flow. It's your 80-day fund. Um So, that made up about 23.7% of the expenditures for 2024. Then 2025, that amount did decrease by about 784,000. Um, and so at the end of 2025, you have about just under $4 million in that unassigned fund balance, which is about 19.1%. We also look at your property tax levy and your property
014tax rates. So, the blue bar is your rates, so that's falling over the last 5 years. And then your property tax levy has bounced around a little bit but overall stayed pretty consistent over the last 2 years. We also look at your school nutrition fund. Um, so school nutrition funds are called enterprise funds. So, enterprise funds on the governmental accounting side mean they're supposed to stand on their own. Hopefully, the amounts that they generate from the amounts that you're charging your students, as well as being reimbursed by the state and federal governments, are enough to sustain the operations of the fund and your capital needs. If not, then you've got to receive debt in the school nutrition fund, but if they ever have any debt, you know, hopefully the amounts you're charging and the aid
015you get reimbursed uh sustain that fund. So, this fund has been a weird for the last couple of years because of COVID. Um, there were huge reimbursement amounts from the the state and federal governments, um, way above normal. And so, that's what 2022 and 2023 were where you received higher than normal reimbursement rates, you received additional supply chain assistance. And so, um, schools all across the the state built up these big reserves in these funds that are now starting to be worked out because all of that extra funding has gone away, but the amounts you're paying for food and salaries and things are still pretty elevated. Um, so this very bottom number is kind of the profit loss for this fund for the year. So, 2024 it has a small gain, 2025 it has a
016small loss, um, just wanted to to bring to your attention. Is that Do you see that as a problem? I mean, we've talked about my whole time on the board we all like we have a lot of money in that fund and like we really can't spend it. And I mean, there's only, you know, because obviously, I mean, I know it is stand-alone, but I mean, is there Do you see other schools like like is there I mean, do you other schools have like I mean, that's pretty good for my dollar. Um, you know, is there Do you have any Is there any creative ways to try and something we could be doing that we're not to try and spend that down? Is it good to just sit on that? I I mean, it's just
017No, it's a great question. Um, yeah, the state will send I don't know if the state has sent you any angry letters about having too much money in there, but they will eventually if um, if the the reserve gets above too much. Um, yeah, you know, evaluating new equipment, but yeah, that's I think we've done a pretty good job of that. I mean, over the, you know, it's just it just seems like a lot of money just sitting there in in that account to Yeah, some of our districts will do an indirect cost transfer where they basically can run your revenues and expenses through a calculation that will spit out a number and you can actually transfer that number from school nutrition to general fund to re- because obviously like leases and her time on
018school nutrition are always classified as being, you know, directly calculated here. So, I think that's been a pretty popular thing because yeah, for the first time, I guess since I started, this fund is bloody. Like for the longest time, you know, it was a fairly self-sustaining. So, I mean, you hate to see a good $25,000 this year, but it's kind of good. I mean, Yeah, cuz to your point, you add together all those surpluses the last 3 years, man, that's a pretty significant chunk of money. A significant chunk of money. Um, good question. So, budget to actual of 2024 and 2025, nothing I wanted to hit on too crazy here. Um, what generated that finding was the non-instructional programs all the way to the right that $55,000 deposit $55,000. So, you know, on a $22
019million budget, that one function was over budget by $55,000. So, yeah, nothing concerning, but just something we're required to to dig deeper on. And then 2025, our revenues were under budget by about 1.2% and expenditures were under budget by about 13.5%. Um, as far as the expenditures go, the bulk of it is in this other instruction other expenditures um, because that's where your construction is. And when you you know, budget pass a budget 13 months in advance of your year and your 15 months in advance of your year, you just never know how long those construction how far those construction projects are going to be. So, it's it's definitely pretty typical to see these amounts be way out of line. So, that will come to you later. That's me. Um, this is how you would
020get a hold of me. School finances is wild. Anything I can do to make your lives easier, absolutely here for it. Um, but I'll take any questions that you have. Do we just have to uh Is that an action item to do? Do we have to approve that as an action item at a later time? >> It's not, but we we should approve. >> I just I remember the past >> if you were ready to approve. >> that's fine then. Ask me to go first. >> [clears throat] >> Thank you. >> [laughter] >> You guys are in the numbers. I don't know if I have any minutes, but I I think we're good. You're good. Okay. You're nowhere close to 2 hours. I appreciate that. An electronic version of the of the audit and then
021I also we have paper copies as well if you'd like to take a paper copy with you. So, we'll go over the full audit. Thank you. Thank you all. Thank you. Thank you. Yes, thank you. Okay, so we're done with that. Let's go to action items. The first is the consent agenda. Um, actually, I think it's not a like a true consent agenda. It's just recommendations regarding the minutes. But we could take that as a uh full motion or one motion to approve all those. Or somebody wants to talk about a different one, they can. I move to approve consent agenda as stated. Okay. Okay, Josh. >> Yes. Chad. Yes. Chase. Yes. Jody. >> Yes. Jenny. Yes. Okay, the next item is uh a shared 280 agreement with Harland um, and the background information uh
022has been provided on that uh shared position. Uh Dr. Glass, if you want to speak to that. >> Sure. I shared a printout here and it kind of summarizes what this person would do for us. The position would be shared with uh I think four other school districts. This position that uh was originally um, the work that that this person uh is done by the AEA and so now we don't have that service with the AEA anymore. We have to now contract it. So, it it deals with that achieve, um, runs reports, does event like he he does compliance checks, uh helps with the Medicaid, any of the stuff that's listed there above. Um, the post contract on a shared agreement would be $17,500. Um, I think for some kind of administrative costs and total
023total costs received the balance of 17,558. Any questions on that? This is one of the 10 schools? Yeah, I had that question, too. >> Say it again. We're one of 10 schools utilizing this service? >> Two of them. I I was at this says I K8 and Manning, Harland, HSW, Nottoway. >> I think there's two There's two people. I think it's Okay. So, then there's five in each one. >> people are doing 10 school districts? Does that >> Mean they come once every 10 days for Well, I think one person will do five and the other person will do five school districts. Who does Medicaid right now? Um, right now it's our school nurse works on it. This is the person that also kind of provides that additional training and support. So, how often are
024they going to be here? And will they be here like will we provide them an office? >> Some of the time she would be here and some of the time she would be remote. Just like she would be like a AEA support person. So, one one one day out of the week. >> One day a week. Yeah. And we did also get I think Did you guys receive the email from Ms. Schmidt also? >> Yeah. So, more further explanation from her. This is the same person that she wrote about. I believe so. Is that right? I believe so. Okay. Yeah. I think that's what Yeah, I think she's providing further Okay. >> explanation also is the way I understood it. Okay. There was a Well, that makes more sense. There was a concern that came
025to me that um, we have a person in the district who basically she does this kind of thing, the special ed stuff, and that now we're spending more money at a time when we're doing budget cuts. Yeah. So, >> Good question. Can you address that? Good question. Um, I know at at least a few of the other districts that prefer that are going to contract this service, they also have sped director on their staff. But they don't have that expertise with the achieve or any of the kind of out of district I I compliance check So, most of those districts that you're seeing on that contract, they also have sped director. So, they're they're using that additional support that they've always used from the AEA. Now, we don't do that AEA service We're going to
026pay for it. So, did we pay for it this year? Just out of curiosity. Did we pay for it this year? Yeah. No, we didn't. And we struggled with the achieve. Um we're struggling at times with the Medicare. Uh the IEP compliance stuff. They actually did that right before the school year started. So, we got in on um kind of we got in on that service before they started to charge. I I was confused as well as the overlap of the cost of director of student services, why we brought in that position, and then bringing in another from the AEA to further do that job as well. You said what? I said I was confused as well why we hired the director of student services to do that, and now we're saying we need to
027bring in another person from the AEA to do the same thing we hired them for. Again, my my only example of comparison is other school districts have that director, they call it a sped director, on staff, too. So, like uh Denison, Harlan, um Creston, they all have a sped director. And they're also contracting to have the service. Please excuse my ignorance. Is there are our current administrators in the school not qualified to do these things? >> Uh you know what, they're not really trained in the achieve. They were doing some of them. That's why we hired the director of student services. I don't think even the um principals are trained in the achieve, either. It's hard as a layperson not knowing exactly what is all needing to be monitored and watched, and then being told
028every year, "Well, we need more people to do this. Well, we need more people to do this." Well, I thought that's what we hired these people for. I don't understand. Is that what you were asking as well, Jenny? Yes, and I did go in and look at Achieve Iowa. Which is what lays out everything that Achieve asks, which I assume is a state program. Yeah. Um It's the program that catches all the student IEP information. They do monthly progress reporting. There's a lot of data collecting and catching. And so, is this through the AEA only working on one part of the director of student services' job? They're not working on like the English language learners or the tag or the is what the AEA um person be only helping with the sped portion of the
029director of student services' role, not the tag and the English language learners and whatever else they do? So, the AEA person would be working directly with the teachers. Creating a lot of doing kind of all the audit on their uh IEPs, any kind of reporting that they need to be done. Uh they'll do some data analysis and analyzing of things. But I thought that's what the director of student services was doing. So, the teachers will be in direct contact with the person from the AEA? Yeah. I will say that the person is Karen Schwanky that teachers have worked with her before, and she comes highly recommended. It's just for the record. Jenny, you said you looked into Achieve. What what did you find when you were looking into that? Um that it's a lot of
030stuff. And not being in education, I mean it's a lot to look at. Um I have mixed feelings about doing this when we do have a student support services director. So, but I can't from what I understand, I can't say that it's not needed. But we also need to just looking at it from 10,000 ft, we have we have to be doing these things. >> Yeah. Yeah. This achievement, this medic I mean, some of it So, it's But I thought that's what we >> Well, I I I I I I I I I Here's the director of student services qualified to do all the achieve and Come on. It's a statewide training that they have to go through for achieve. I don't even know if she's been updated on her achieve. It's a computerized program
031that catches all the special ed information. So, no current employees of our district I think some of the principals are currently uh up to date and integrated on the achieve, but not all of them. And that would have to be a building by building. One principal couldn't do the the district. So, when when uh Stacy Schmidt was hired last year, uh the AEA didn't offer that achieve training, so she missed out on it. Um I think she's trying to help teachers as best as she can, but she really doesn't have that that training on on achieve. Now, if she could go get the training on it. Uh but there's there's a lot of it. We're putting one day a week towards you know, the work that's to be done with this um special ed administrative
032associate. You're now taking in the director of student services and really putting more and more of their time into it, special education, too. So, instead of trying to split her time between sped and and EL and ESL and and at personal lab, you're now putting more and more of her time into sped. But our main emphasis when she was hired was sped. It was really a director of student services. I know that that the focus was on sped. But we also have her managing those programs. Wouldn't it be more beneficial to train someone that's going to be here full time than you know, having one person available for five school districts? I Yeah. I'm just curious. We would have to get her trained up on achieve. And then what else do >> it has to
033be the director. I would just, you know, someone else. I mean, it could be her, it could be someone else. I mean, I don't know what the background is. Someone within our building. Yeah. Maybe. The thought. You guys said all those other districts have, you know, a head of special education, right? Or they have a person that's considered part-time, half like 0.5 FTE, uh their sped director, who is I I just think it might be, you know, beneficial to look into to have someone just in our three schools instead of the five districts. So, you know, if it's possible. This would not start till next school year, anyway, right? Right. What next school year? I mean, 27-28 or I mean, 27 Yeah. Fall. Right. Yeah, that's what That's what I meant. Sorry. Yeah. Yeah. So,
034that would if we were to approve this, it wouldn't start until fall of '26, anyway. Is there a time limit? Like do we have to let them know? I don't know. Do you know? Is there Is there a certain Well, they they asked last week if um the board could approve the contract, and I said, "We're still trying to get the person." Um So, it's probably a little bit of a time crunch, or I would say cuz you get back to them. Could we I see if we could I'll just throw out ideas. Could we find out before the next board meeting, which is in only only two weeks, if we can do that in house to I mean, I don't know. I'm just if if we could find one of our I mean, this
035one of our building principals or somebody have that maybe that capability to take that over the summer and try and and assist in that. I don't know. I'm just talking out loud. Thinking out loud. I would feel better if that is something that I heard about the last couple of days, concerns. That it seems like we already have cuz people think we have that person, and now we're hiring a person. >> Well, that's what I'm thinking. I don't think we just need to send Stacy to get training. If that's right, yeah. If they're Yeah. I don't know. I don't think we could find that answer if that training is available and when it was. I mean, obviously the training's probably not going to be in the next two weeks, but Yeah, and I hate to
036kick the can down I just don't understand if we already have somebody in the district who's trained, why aren't they doing it? Like I don't know. I'm saying I mean, And it some one of the administrators, I I which one, has the achieve training. Why are they not doing that aspect of it? It just wasn't part of their their duty. It's always been an AAA piece and now that it's a paid for for use, then now we have to pay for that service. Okay. So, prior to last year, it was always a service just provided for free. Yeah. Did we use it and implement it? Yeah. Just for the record, if for those new to to the board, on February 7th of '24, the agenda with the agenda included the job description for the student
037services directors. Um it's a long list, so I'm looking to see if it's actually on there. So, if we can table it, we can have a chance to look at that, figure out where we could provide that service. Do you feel like it I feel like you want to do that. Yeah, I feel like we want to do that. I'll make a motion to approve that. I'm going to look Oh, yeah. But I think that you need to do that because I think it's valuable to try and do those things under you know, with our people and and to have, you know, I don't know. You got a whole sort of thought, sometimes it's But on the other hand, sometimes it's nice to have someone from the outside looking at things, too. So, it's So,
038it's all about those together, but You need to action I'm going to go out and table >> I would take a motion. How are you going to make a motion? I move to table till next meeting. I would second. Okay, Chet. Yes. Chase. Yes. Jody. Yes. Jenny. Yes. Josh. Yes. Uh the next item is uh the inter-district transportation agreement. Um do you want to speak to this or anything? Sure. Um This is uh we get this every year from the service unit. It allows buses transportation to go across border lines to pick up kids um if there's a need. It's it's uh It's not I clicked on it and it's not It doesn't pop up. Yeah, I'll open it for you. Yeah. Uh I had it open earlier. I so did I, but now it's
039>> Okay. That's what I did, but it doesn't open up. That's what I did. There you go. So, this is a interlocal agreement with all of our uh border school districts to allow buses to travel if needed across lines. The AAA puts together I already looked at it and it's not popping That's what it is. It's not open. They send it every year. Um I guess I move to approve the agreement. I second that. I can't get it to sign up. >> [laughter] >> I've got the sign. Transportation inter-district transportation. Uh this is not related, but sort of related. It dropped my memory. Didn't we approve a an app or some sort of tracking system with our buses that was supposed to be able parents can see where their kids are and communicate. Is that
040ever gotten in use? I'm going to say not really. I would agree as a parent. I talked to him. I what Are we paying for that every year or was it a one-time fee? What? Are we paying for that yearly or was it a one-time fee? I think we're still paying for it, but I think so. You need to look. It's a soft It's a software. So, we need to figure out why it's not running. I talked to Steve Anderson and the bus drivers about it and said, "How's it working? Do you like it?" You know, if I have to send a parent like it because then they can see when kid bus is coming. I haven't gotten any information on it. Um It's right. They just weren't ready to start using. I'll say it
041that way. I think with our new transportation director that'll be coming on soon. Um it's a high priority. I think in his mind that it's it's a good thing. It's just big enough, so they're learning how to use it. It needs to be a high priority, especially for our kids who are paying for it, so. I just need to finish the motion on the last one. Sorry. That's okay. If you look at the agreement, it doesn't have anything to do with the software that we have. >> It doesn't. I just said I know this is a Okay. It's sort of related. I just need to get back to us, Chet. I said Jason earlier. I just need Jason to approve or not approve the inter-district transportation agreement. Yes. Okay. Jody. Yes. Jenny. Yes. Josh. Yes.
042Chet. Yes. Okay. I approve. Okay, the next item is a '26-'27 shared transportation director with Griswold. We've had that for a number of years, yeah. Uh Griswold school board already approved it. Is this a a shared agreement where we we get some kind of money from the state. How much do you know? Do we still get 40%? Uh no, I'd have to look. It's a per student. We get so many per student amount for any operational sharing. Um I'll look at see what transportation is. And then both districts get money for that. And then we bill they Griswold for a portion of theirs. Because it does it's about an 80/20 split, so 20% of Steve's time should be involved with Griswold for the transportation director. As far as whether they're they're on site or checking
043with them. Uh it's an 80/20 split. And so, we've then billed them for 20% of the money that they receive. So, we not only get money from the state, but then we get a portion of Griswold's that we do bill them. Each month. All of that operational sharing. I move to approve that I Jack. I move to approve. No. I approve. Oh, that's Shared transportation director. I approve. Sorry. Yeah, it's okay. I move to approve the transportation director. I Second. Okay. Jody. Yes. Jenny. Yes. Josh. Yes. Chet. Yes. Chase. Yes. Uh the next one is the I Jack uh '26-'27 interlocal agreement. I'm not sure how many years that we've had I Jack here. Um we did ask Dawn. She's gone. Together, it's all confirmation. Uh she This is what Dawn emailed me this morning,
044too. And she just put the cut a little thing and said that uh the document that they provided said there was 15 students for the upcoming year and she said that number's changed to 35. How long? Since that one document was prepared or whatever, but she wanted us to make sure that we were aware of that. Um uh Yeah, that was really I mean, she's had some trouble with buses as far as that, but So, she wanted us to know that the numbers are consistent, but I think that's growing a little bit. I don't know that we've had 35. We've had Do you want to go through that quick? Like what they're like what they do or still surviving. For a brief idea. As far as I understand, it's it's more helping kids getting job
045ready. They'll do job experience. Uh helping with resumes, interviews. Uh kind of visit places, like I said. It's just helping kids that may not have that opportunity in other classes. I think that What is that one? They were talking the principals were talking about last time. You know, about helping kids get requirements for graduation and like taking them to schools or something. Like the colleges if they Cuz I think our high grads do that. They were not really. I don't think that was I Jack at all. I think they do like I mean, I know that she does like res- resumes and but then I think some of it's like field trips to see what the work world's about, um you know, and then they um I think they are the ones that do our
046like set up the career fair type thing, so they It's kind of the I think it stands for Jobs for America's Graduates. I think we started it in Dr. Einstein's year. Mhm. So, it's been a number of years now that we've provided can you open up a little document kids opportunities to have practice you know getting job ready job embedded maybe they don't go to a two year or four year college or maybe they don't we split the the feed with I think we split the feed but it's still we're not paying for the food position to 25,000 a month I mean I know my kid was involved with it in another district and he went and spent an entire day at the fire department like in the precinct he you know it's like a
047job shadowing he was on the trucks when they responded and I think there's other businesses that you know invite kids to come in and and do some job shadowing type of things as well I think a lot of what you said though was is more my kid obviously he had an interest in the fire department so they arranged it or whatever you know whereas you know somebody wanted to come you know see what it's like to be a dentist every day then you know try to arrange those types of things and look at the you know what it takes and you know stuff like that I move that we approve the memorandum of understanding that the IJA department I'll second Jenny yes Josh yes Chad yes Chase yes Jody yes the next item is to
048um approve the classified union agreement for next year it didn't pop up either well it's there but then when you click on it it's blank it was blank blank are you all able to open yeah okay I just double clicked it open it up in a new tab it's bigger than I thought still blank I'll probably let you talk about it anyway do you want to talk about it if you want to go ahead yeah no I can I mean I I was unable I was there on the phone because we had a track meet we'd already fairly close so Jenny and we sat over there with their people and I thought it went well and we were able to reach an agreement last night so I think they're happy and I think we're happy
049so I would hearing I did get some information on that shared transportation agreement so it's five students worth so a student is worth 7,980 for the new year and so we get five students worth for having shared position so we get 39,940 dollars for sharing that and then that helps offset some of the cost of the transportation director for us and then we also bill Groesbeck for a portion of that is there a motion to approve the I just have a quick question on that did they did they already have sick leaves rolling over annually previously I move to approve the 26-27 classified union association agreement second Chad Josh yes Chad yes Chase yes Jody yes Jenny yes the next item is a resolution authorizing the issuance of 22.5 million dollar general obligation bonds um
050so a resolution from the attorneys legal stuff it's a pre-levy resolution and what it means is so right now as you can imagine like we're having a few expenses like Snyder and Associates have done a little bit of work and then SBPA so you know when you don't have the money yet but yet you're spending it right so what we're doing is you have a resolution that allows you to spend the money ahead of time so what you do is you take that out of your 33 save fund and then we are setting up another separate fund that's called your 31 fund that will oversee this entire geo bond so all the money will go there and all the expenses will come out there and so what this does is this gives you a resolution
051that until we sell the bonds we can spend the money as if we have it and so we will be from what I spoke with Travis Squire this allows us to go ahead and set up our debt payments it allows us to spend the money for preliminary expenses and then we will probably we'll do another resolution to actually sell the bonds but Travis talked like he would probably do like sell 10 million dollars worth before December and so then we have that money up front that'll go in that fund and then you're working off that but we can have preliminary expenses charged to our 33 account until that money comes in so this is just like a pre-levy approval so before you get the money we're spending it so you just have to go over
052a resolution that says we know that we're doing that I'm going to go ahead and approve the resolution okay and you approve you're saying I'm saying it's all okay what you're saying so that we can buy it in 10 million dollar increments if we want we can buy the whole 22 you're talking about yes we can buy the whole 22 if we want he said a lot of districts will do 10 and then you'll do another 10 but that's at the board's discretion so sorry no it is 22.5 I'll second I'm sorry I have a second Bethany I'll second Chad has a second okay Jenny second okay thank you okay Chad yes Chase >> yes Jody yes Jenny yes Josh >> yes the last item is to approve the 20 fiscal year 27 property tax
053levy rates which we've had two hearings on and it's been presented so yes so as you know we have to follow some few guidelines I printed off a copy there should be electronically a version too this is what got put in the paper this says our overall property tax rate is going to be 12.76488 on the thousand taxable valuation and as you know we last year were 12.52 and we originally thought we were going to be at 14.62 this year and then due to some changes at the legislature we actually are only doing a 12.76 per thousand rate that's been approved so that is one of the sheets that I gave you one of the other sheets that looks kind of like this just breaks down how that 12.76 comes about if you look at
054the bottom it says you know for the general fund that's 8.35 cents for the instructional support levy that's 49 cents and then it tells you how much money that generates so that just tells you how that 12.76 comes about and as you can see that 2.50 cents at the bottom is what was approved for the geo bond so that is that the columns on here sometimes those are really big numbers on the sheet that was in the paper and so sometimes that feels a little bit intimidating because those are big numbers so what I provided to you is the worksheet that goes with that and it works all the way across and then this column here is what is referred to on this so it breaks all the funds and puts them together on your
055property tax sheet we work it kind of as a fund right 10 fund 22 fund whatever but when you do the property tax piece it groups all those together so your your last column on this spreadsheet is the same column as this spreadsheet I just wanted to be clearer I move we approve the 2026-27 property tax levy rates second okay Chase yes Jody yes Jenny yes Josh >> yes Chad yes okay the next regular meeting is on the 13th here of May and then I guess at this time you would somebody make a motion to close the meeting thanks Mike thanks I move to end closed session okay second that's Stephanie Horrigan we think we'll be done early Josh I get or tonight you can just stick out if you have to but yeah we
056will you will unless you wanted to unless somebody wanted to you know ride my car I guess we could try and maybe be strategic in the um uh agenda >> agenda, yeah. Okay. Cuz that's that's usually later in the >> What day is particular? Our next meeting. That that works for me. >> Yeah, that's fine. I don't know what time that's at. 5:30 I have class for good, all right? That's the only big thing I have to factor in. Oh, yeah, but you got to fix that. Oh, I don't know if I can fix that. I'll look it up. >> I did have a red book. That's the one I've actually already put on it. Okay. So, I'll look at that and see if he can make it or if she can make it. Just
057so we What time is 5:30? It's