001Right. system there. All this is There's no problem. some excuse Try to use it. pushing his way to >> that's the answer to the public answer. [laughter] >> Wish I had a good one. Wait, we still got time. Talk amongst yourself, dude. You did in here all >> You want me to leave? [laughter] >> Give permission. You should have tried it on the meeting would be started by the time you got out the door. Yeah. Well, it was more than nothing. I'm so glad. I was dying over it. Sometimes that happens to my All right. >> To the flag of the United States of America and to the republic for which it stands. One nation under God, indivisible, with liberty and justice for all. >> Nothing submitted this for reports. So, Levi, you're up first.
002>> Mr. Chairman, members of the board, Morgan with Saurin's going to present the audit. >> Are we early on this? October. >> Yeah. >> Good afternoon. [clears throat] >> Yeah. The report is due um early November. So, this pretty typical that we'll present the auditable board around this time frame. Uh my name is Morgan Browning. I'm an audit director with Saurin. It's a pleasure to be with you here uh this afternoon to present the results of the fiscal year uh 2025 audit. My plan is to go over the reports that we issue um then touch on a few financial statement highlights and then open it up to any uh questions that you that you may have. The first report that I'm going to go over is the independent audits report and that's on pages four
003through six. The report discusses management's responsibility to prepare these financial statements, a free of material misstatement. Uh it's also management's responsibility to establish internal controls that are sufficient to prevent and detect misstatements in this report. So the key thing there is the auditors are not the internal control. Uh Levi and James and their team have to have an internal control structure in place uh to prevent and detect misstatements. Our responsibility as auditors is to express an opinion as to whether the financial statements are fairly presented in accordance with generally accepted accounting principles. Also, our responsibilities perform the audit uh in accordance with government auditing standards and other um state statutes and uniform guidance requirements with respect to federal awards. So, the opinion [clears throat] that we're issuing for fiscal year 2025 is an unmodified opinion.
004It's a clean opinion. It's the highest level of assurance that you can obtain in an audit. The second report that I'll go over is on pages 68 through 69 of the audit and it's on um the report that's required by government auditing. There's two parts to the report control and compliance. Again, management's responsible for their own internal control. Our responsibility as auditors is to uh understand your internal controls and also test uh to ensure that controls are implemented. If during the course of the audit um through our interviews um we detect problems with your internal controls or if we have a lot of corrections audit adjustments the are material and um this report reference findings. So with respect to internal control, we we did have one finding uh to report and that's on the last
005page. It has to do with uh negative leave balances and in excess of acred amounts. We had a couple of instances uh where we noted um leave balances were negative indicating that leave had been taken in excess of the acred um amounts. So um there was something in the system that uh either the design allowed allowed that to happen and so um that that is reported as a as a finding in internal control. Um the other part of the report is compliance. As part of testing um doing an audit and compliance with government auditing standards, we're required to test compliance with grants u contracts, laws, and regulations. And if we have non-compliance as a result of those tests, uh this report would would reference findings as well. So for fiscal year 2025, I'm pleased to
006report that there were no non-compliance um findings noted through our through our testing. The third report that I'm going to go over is a report of compliance for each major federal program. So, since the district spends over a million dollars in uh federal awards, they're required to get an additional um audit that's solely uh focused on compliance with your federal award programs. So, we don't test all of your federal award programs. Um we use quantitative and qualitative uh metrics on a rotation ba basis. And this year >> [clears throat] >> uh we focus procedures on the impact aid uh program. So the objective of this report is to issue an opinion as to whether or not the district complied. So for fiscal year 2025, it's our opinion that the district did comply uh with the
007compliance requirement set for set forth uh for the impact aid program. We had no instances of non-compliance that we noted. We had no internal control issues uh noted as uh as it pertained to that program. So those are the reports. Uh do want to touch on a few financial statement highlights u on pages 10 through 11. Um this is included in the management discussion analysis. It shows your governmentwide financial an analysis u FY2025 in comparison with 2024. Uh the next page on on page 11 shows the revenues expenses for fiscal year 2025 in comparison with FY24. This has all the funds kind of rolled up which is not really how you look at your district. You look at it in terms of funds and all that. But and in this context it's important to um
008see your assets in comparative form. The main thing that sticks out uh to me when I'm looking at this is uh you had about $16.1 million in um additional grants for modernizing school facilities that you received this year. A lot of that was unspent um as of the end of the year. So your cash um balance and asset balance increased substantially. You could see that on page 11 as well. you had a substantial increase in capital grants um because of those additional funds that you'll be spending over time when you modernize and improve your your school facilities. So, that's uh sticks out on the on the cap on the capital grant revenue side and it also sticks out on the on the asset side. Um looking at your general fund on page 22, going to
009touch on a couple of things. Um your uh expenditures uh for the general fund were 35.8 million um compared to 32.4 million in the prior years. That's a pretty significant increase in the expense expenditures I think due to salary increases and inflation um is what what was driving the increase in expenditures there. uh your your overall fund balance decreased uh $2.7 million. So, you um made a choice to use more of that fund balance and it took a pretty insizable chunk out of your out of your out of your fund balance this year. Um and uh your revenues um in the general fund uh on page 21 you can see your revenue for 33 million. Uh that is down from 35.2 2 million. What stands out in the in the general fund is you had
010a decrease in state revenue and you had a decrease in impact aid um revenue as well. So that's all there's lots of lots of tables and schedules, notes, disclosures in here, a lot of different ways uh lenses to look through in this report. Um, but I wanted to pause at this point in my presentation and take any questions that you have in terms of of the audit results or financial statement highlights that you may want me to expand upon a little bit further. question with the negative balance you saw in there. Was that a was that a single instance with a couple of people or was that like a pattern that you saw in there with some individual? Uh it was it was a couple couple people had negative balances and there was um there's
011like a a relationship between between them and everything and um so that was the that would be the pattern I would say is is is the relationship between those people and their relationship to payroll um specifically uh is what what we saw in terms of the in terms of the pattern. Levi, you recognized that before we did the audit and show what it was. Okay. So, we actually caught that prior to the and that has been taken care of. >> Yes. >> Is that a software issue to put stuff to it or fix it? >> So, I'm going to run the basically the lead balance reports before payroll's done to see if I can catch those. um if there's any negative pay balances then we'll do drop off employees pay but it's it the the
012issues been handled between myself and James >> right is there a way that we can is there a way with the software that we can prevent it >> I don't think so that's [clears throat] that the way that it's set up the way it occurs we've looked into that but it's I I think with what Levi is going to do he looks at that each month it'll catch any of that prior to that next month's approval going into >> I'm just looking at something that maybe there's something >> that takes takes some of that off of extra work off of him look at this stuff >> there's a software fix [clears throat] >> yeah if you're out of balance where you're requesting for three got two >> yeah I don't I don't think the system
013has that built into it. So, questions like present. >> Uh, no, no. I think it's not uncommon that get finding never so often and Levi has always been good about being forthcoming as has James uh with issues as they come up and I have no doubt that it'll it will will not be a repeat finding going forward you know and um it's it's a very clean audit you know and um every year we come here and there's not a lot to report every so often you get a finding that's I don't think it's a big deal. You know, I think as long as you you're aware of it and you take action, um I think I think you're fine. >> We'll move on to the superintendent report. Mr. Gilbert, >> Mr. Chairman, [clears throat] members
014of the board, uh biggest update I know Albert sent you in his update. Just wanted to let you know the moving out with the architect on the high school windows and expansion of the office area. And so that process is going. I believe they're trying to have that out to bid sometime this winter. So exciting with that. The big update is with PSMI with a grant. the offices that are involved in that are on furlow. So maybe someday we'll have some information on just wanted to share that. Um as soon as I hear anything from uh DOA on that, I'll let you know and proceed from there. We'll kill it. Yeah. Yeah. >> Uh board trustees spoken engagement over the court. >> Yeah. >> The one thing I would say is I had some what
015was it? Was it Thursday, Friday last week? >> Yeah. Save our schools thing. >> Yeah. >> So I attended the Save Our Schools um presentation and um Mr. Gilbert was one of the the panelists and thought he did a really good job with that. But I did have some public engagement with um people asking how that was working after the event. Um that was all we going to public input of the agenda. So at this time I'll take a motion to approve the agenda as it's presented. >> Second all Mr. Chairman here to motion to >> the motion. I needed a second. >> Thank you. >> All in favor? >> I consent agenda. Anybody want to pull out of this? Okay. Agenda. All in favor? make delegations at this point. Unfinished business policy revision first
016reading for the name, pronoun, and gender name change title policy. >> Mr. chairman, members of the board, we this was the policy last month that we tabled to add some additional language to uh and that's Sharon's gone ahead and put that in and most of those subsections that help clarify uh students that are 18 years old or students that are emancipated from their their parents. So hopefully that cleans that up. So ask for your approval of first reading of the name, pronoun, gender, name change and title policy. I saw the updates. So make a motion to approve that. So second favor I >> business authorization to move activities back to the SIC. Mr. Gilbert, Mr. Chairman, members of the board, I just wanted to bring the the discussion to the board on moving our activities
017back to the Southern Idaho conference. tried to tried to get as as much input on this from our coaches as we could. I forwarded uh statement on from our music director. Um Sarah is here tonight. She informally got input back from a large portion of our coaches and the majority of that input is very favorable to the move. I think the I I wouldn't even say there are concerns, but the downside of it is the relationships that have been built. Um those are some of the things that the coaches would would miss, but understanding those are relationships that would also be built with a move back to the Southern Idaho conference. >> [clears throat] >> The driver behind the request is cost savings and time out of class. And then the third issue with this
018too is uh transportation uh just in winter events. So I had Levi run what our our just our transportation cost is for activities and last year we were at about $110,000. um that doesn't account for uh subs or the additional increase in time that that our staff that coaches are out of out of the classroom. So with the change in the the conference, I think it's fair to say we'll save at least 50% in our transportation. the uh conference change would have our farthest activity would be at Calwell High School where our nearest activity right now is at Jerome High School. And so just looking at the conference um EMTT is no longer they're going to they petitioned down so they won't be in the Southern Idaho conference anymore and so pretty substantial change there.
019The other thing is our students, the time they're required to be out of school right now in the Great Basin Conference is pretty significant. Um, you know, you look at our baseball and softball kids, they're playing double headers during the week that require you the kids to leave, you know, 10:30 is not uncommon. And so that's just additional time that they're out of of the classroom. And so trying to protect some of that academic time I think is very important there as well. And then the the third issue is just the transportation to winter events. Everybody who's had that going to basketball games going east it's kind of can be interesting. So, [clears throat] I just wanted to bring that back. There is some conversation about if if this move is approved that the possibility
020of football team staying in the Great Basin Conference for the next two years because the 80s have already finalized the football schedule. Not sure I buy the schedule's finalized. Um, but I also don't think that that that's too big of an issue. So teams that would be in the Southern Idaho Conference right now and this is not for all sports uh with change in classification and then the petitions that have gone on at the IHSA you would have uh Caldwell, Nampa, Colombia, Sky View, Ridge View, BK, Centennial and Capital. and then some of the moves that are in there. And and one of the things we look at is how competitive would we be in this conference compared to the Great Basin. I think you would see very similar levels of competition. This is not
021the SIC of 20 years ago. Um Bishop Kelly's moving uh both their soccer programs and their swimming program up to 6A. Skybe volleyball is moving to 6A. Uh Centennial and Ridge View are moving down to 5A football. Centennial is moving down for girls basketball. Ridge View girls soccer and softball would move down. Capital boys and girls soccer would move down. And then Nampa, their girls soccer would move down to 4A. So, you know, with those remaining teams that are in there, I think competition wise, our our kids would compete very well in those areas. You know, you look at some of the areas that are typically dominated by one school like BK and soccer, it's that's pretty common. And with them moving up, I think that creates more equality within that conference along with Sky
022moving up in volleyball. And so you're going to see more of this now. Uh the old petition process was you had to petition down by school. Now you can petition down by sport. And so for a lot of these programs that are petitioning down, they're programs that have had um very little success in the last three or four years within those those individual sports. And so, uh, my recommendation is is to move conferences for the, uh, savings of class time, the savings to our budget, and safety of our kids and transportation. We currently reside in region three for everything that the state department uses. Um the only thing we are outside of region three is for our activities and so our junior high programs still play in the trade. >> So again I think most
023of the input was favorable. I know our coaches are looking forward to less travel time as well. So just wanted to share that and and have a discussion on that. question. Well, >> the only thing that I've noticed and I mean I've been split all over the board on this one, but um is the number of students. I mean, those are still big schools that you talked about and they can change really quickly in their programs and our school enrollments are not changing quite the same. >> However, I did go and look at the Great Basin and it's about a 50-50 split, too. There's a lot of them that are knocking on that six day door. >> Yep. And trusty knocks. I think you know you're trying to you try to predict what's going to
024happen in the next cycle that's there. And when you look at that, the trend line is you would lose Jerome Twin and Canyon Ridge. And so, not saying that those numbers may not go up, but with with those enrollments there, especially Jerome continues to just get bigger. Um, [clears throat] then it changes what that conference looks like as well. And I do think there's something though [clears throat] with how the IHSA is now looking at it by sport because really the I have a hard time when I look at just enrollment numbers and you go man they're you know 600 more kids than us. But a good example of it is NA High School. Na High School has a couple hundred kids that do sports even though they're way bigger than us. and it's the
025same kids doing the same sports. And so I think that is a definite change in the last 25 years is the number of kids participating in activities has definitely decreased at all levels. But those great big schools do have the benefit of just more bodies. But I think when you look at Centennial is a good example. If you would have ever thought Centennial was eligible to petition [clears throat] down in football, I mean 25 years ago that was the team, right? They're not very good now. And and so it's a change in demographics in those districts, too. And so that's when you look at the Napa, Caldwell, Ridge View, Sky View, Colombia, they're serving student populations that I think are are similar to us as well. And so there's going to be sports they're going
026to be great in just like us. And there's going to be sports they struggle with just like us. And so I I do it's just a different a different time. And I I I do think it dealer when you know the SIC 15 years ago was very different. >> That was so I kind of rode the fence of well they didn't really ride the fence. I was remembering back to when my kids were in school and we were playing in the SIC and it was demoralizing at times. I talked to James about that and actually talked to a couple coaches about it and it has changed think the landscape has changed a lot and there were a couple other things that were brought to my attention um as well as the travel but um and
027it made me realize that we have not traveled east to go to basketball or football games just haven't done it but when they're over in the valley it's a a lot more convenient. And one of the coaches said, "We do not get spectators from Mountain V that go east," they said. And that quite frankly, look at the visitor section and there's nobody there is. >> When we go west, it's completely a lot of times we'll fill up the stands. >> Didn't you see that too of people coming here? Yep. Yeah. [clears throat] >> So, I'm moving the other way now. Um, the other thing that was brought to my attention is that the media considers us to be just non-existent because >> the twin pulse time is time is not going to put M in
028there >> where we're sic we're playing those teams and by them getting air time we also get air time which is good for the kids and especially if they're going on the college coaches. So that was my take on I remember >> I do it was because of because of the like you were saying it just we were like the whipping boys of the SIC at that point and it was extremely moraliz. Well, no matter who we were playing, >> point of pride for me, but but it tells you how it was is that BK girls soccer had not been beat in like three or four years and not was the first team to beat them and the only team for like a fiveyear run. >> Yeah. >> It was just a >> They're doing
029that in football right now. >> They're on a three or four year run. >> Yeah. Yeah. So, >> but the other thing is you can choose to stay or go down, you know, like you're saying maybe stay in in that phase of conference for football says that we successful and it becomes that you know, we can stay there. It's not like we're going to be in the SIC and that's the only place we're >> Well, I think we need to one of the things we need to look at Trusty Perez is, you know, evaluating each of those programs. I mean, that's that's why that's built in there. Like this is a record number of petitions because you can do it by sort. So, that I think there's something to be said for that. Being able
030to build, you know, this program has not been successful. What are the things we can do to help mitigate that? And and part of that is that opportunity where it can drop down. The difficult part is you drop down. I'm not sure 4A in either area is really much of a drop down for us. Like those are some pretty stout conferences. But, you know, I I think when we when we look at this, the reasons for in my opinion greatly outweigh the reasons not to. >> And there's a gamble with any of it. But the reality is in two years they're going to reclassify again and probably be having some kind of conversation similar. So the process in this is if if the board approves the move tonight then we will have uh the board
031of control reason region 4 release us and I've already visited with the president over there that that could be a possibility and then they send a letter to the board of control region three and region three sends that on to the IHSA where be voted on for at their next uh regular meeting. As long as both boards of control are good with it, then it's a rubber stamp from the IHSA. And so, as soon as we know tonight what plan action is, if if that's moved, if if we're released from region 4, as soon as we know that, then schedules can start to be built to that reflect that. And this will be for next year. Well, for next year, [clears throat] >> I would say I should really look at the football one and
032really compare because we're not doing so hot on the inter side either. So, >> I would be willing to >> bet we would have very similar outcomes right now. So, my preference, Trusty Knox, would be to to move everything over and not do the partial move that was more of a so the state scheduling committee is through the ads they just don't want to have to redo what they've done but they with reclassification 3 weeks ago the schedule is not set >> a question how often do they evaluate this to where they take so many petitions >> every two years >> every Yeah, >> which seems a bit much, >> but it might have to be because the value that is going to change a lot the next two years, even more than it's changed.
033>> Yeah. >> In the last two weeks. questions. >> Okay. So, what do I do? >> MSIC second. >> All in favor? Hi. >> Hi. >> Policy replacement to format. Mr. Gilbert, you want to do these one at a time or all? >> There's nothing changed. No. >> My preference would be to do them all at once. >> Unless you'd like me to read all of them as well, though. Mr. Chairman, members of the board, again, we're we're transitioning over to the ISBA format. So, some of these are just simply a formatting change. And so, this month, you have the denying enrollment, board trustee statement, the annual meeting and organization of the board and school board protocol regarding complaints and grievances. So I would ask for the either approval of the policy replacement to ISBA
034format for those three policies. I got a question regarding the protocol regarding complaints and agreements. How does that work with our union contract if there's verbage in there as well? Correct. It's positive. >> There's actually three grievance policies. This is kind of like the overall one that tells everybody this is what you know needs to be done. But then you have the classified one which you just did and the certified one is done during negotiations. Well, there's like certified and this policy has this and all this seems to me, you know, that's that's a good good question. Trusty did. I would actually recommend on this one. Let us if you table that one because I think we want to make sure whatever we have in here is aligned with that certified policy. So we could
035table it this month. So just the other two [clears throat] All right. So, I'll take a motion to approve the first two questions. >> I make a motion to approve policy and end meeting organization policy. >> Second. All in favor? I. So, uh, B3, make a motion to table that until next meeting. Move that we table item E3 on the agenda until next meeting to verify that complies with classified conf. policy revision. >> Mr. Chairman, members, the board you have four policies this month with revisions in them. First one is the grievance policy classified. The second is the trustee conflict of interest. The third is the open enrollment policy and the fourth is the school closure late start cancellations in climate weather policy. >> [clears throat] >> reason I didn't see strangers just Mr. Chairman
036on the classified grievance one. Yes. So based changes is just language that came from VA in our policy. They're looking at some of the changes on trusting. Were those as well from the ISBA changes that >> I'm sorry >> were the whole face changes on the trustee uh the trusty conflict of interest as well. Yes, SBA language that um was added to our original. I do have a question on the back parts line five. Yeah. Are well 205 all the way to the end. Are those really necessary to have in the policy? this. So seems like they're covered in other areas of this is item 12 that's listed on other the appointment or vote for the appointment of any person related to him or her by blood or marriage with him is within a second
037degree to any perchip office position employment or duty when the salary wage pages pay or compensation of such a pointy as you may follow office. So, I'm assuming that means that if we have a relative that we can't vote for them to be a coach that gets paid or we can't vote for them to be >> I don't know if you're around for um >> um Trusty Ridley and she used to have to recuse herself cuz her two daughters are teachers in the district. So, whenever it came to salaries and benefits, she would just recuse herself. That's what I was asking that is that covered somewhere else. >> It's an it's when I read that they're just basically taking that Idaho code and making it >> more interest. It made to me. I was just
038when I was rereading that I'm like it just seemed like it was redundant. >> So to it is because it's in Idaho code and other places, but I think for somebody that comes on >> that's that's new in in position. So when Tristan was appointed, it's easier for him to look at a policy that does this and find codes to get spun up on on things. So >> good points, any other comments, concerns on these questions? Not going to take a motion to approval. >> Move that we approve policy revisions listed under C 1, two, three, and four. >> Second. >> All in favor? >> I a policy adoption. >> First and only reading, Mr. Gilbert. >> Mr. Chairman, members of the board, this is a required policy uh thanks to last year's legislative session.
039So it's a first and only reading. It is the health sex education and human sexuality policy 1031. Mr. Chairman, excuse me. I put the wrong watermark on there. >> Not required >> for the health um sex education and all. This says adopt should be on the agenda but on the actual policy. Looks like a policy says we just adopted this last month. because I might have had lots and lots of policies to do. So, I got to remove those dates. [laughter] Oops. That's pretty quick for a revision. >> Questions? this second. All >> in favor? >> Executive session. So, at this time, we'll move on to executive session for student matters, early graduation, and personnel issues. We'll take a motion at this point to move to executive session. Second. All >> in favor? Roll call
040vote, please. >> Trusty Knox. >> Hi. >> Trusty Perez. >> Hi. >> Trusty Donahue. >> Hi. >> Trusty Billy Ganetta. >> Hi. >> Mr. Chairman. >> Hi. >> It's all right. All right. So be it resolved that the board of trustees school district number 193 recess from open meeting into the following executive session pursuant to Idaho code 974 chapter 2 section 74-202 subsection 3 subsection 4 subsection subsection 6 subsection A open meeting regular meeting section executive sessions uh section 74-204 subsection 3 Open meeting executive session 74-206 subsection 1 subsection B to consider the evaluation of public school students and a public school employee title 33 chapter 40. You might as well get up now and start moving across the door. >> I'm done. You'll be out. [laughter] Chapter 40 section 33-4064 subsection 4 subsection A
041to hear for early graduation requests IDAPA 8.2.02.01.350- 01.350- early graduation and IDAPA 08-02-03-105 high school graduation requirements Idaho code be it further resolved that following the executive session the board of trustees will convene in a public session for further business or adjournment of the meeting all right we are in executive session But he serves