001of directors and um entertain a motion to adopt the agenda. >> So, any changes? Can we add an action item D to discuss and possibly vote on allowing advisory votes by the student representatives on action? Second. >> Any other changes to the agenda? Christina or Erica, do you have any changes? >> All right. All those in favor of adopting the agenda with one change say I. >> I. >> Any uh votes? Any extensions? No. All right. We have an agenda. Um first order of businesses to elect officers and um first is chair. Are there any nominations for chair and nominate our be our chair? Are there any other nominations for chip? None. All those in favor of a draft than anything. >> Willie. >> Yeah. >> All right. So, vice chair, do I have a
002nomination? Any nominations? >> I'd like to nominate Chris Khart for vice chair. >> Yes. >> Any other nominations you want to? >> Any from Zoom? All in favor of Chris say I. >> All right. >> Thank you. >> Do we have a nomination for clerk? >> I nominate Christina McMullen. >> Christina, would you accept said nomination? >> Sure. >> Any other nominations? Hearing none. All in favor? >> Any opposed? We've got a slate of shoes so sad when she accepts >> everyone except except for me because mine hardly ever ever comes. So >> all right times, dates, locations of meetings and retreats. So we currently meet on the what? Second and third month. Is that six o'clock? Is that still work for people? Mhm. >> Yeah, we did have a possibility of just trying to
003meet once a month going forward because we are far more efficient than we were in the very beginning of our life and our committees do exceptional work. So would that be something we would want to entertain? Just do this once at least during the spring and summer. we get to budgeting season, we're going to want two at a time, but the remainder of this year, it seemed like we just want to maybe run a little bit longer on one meeting instead of dragging out two. >> Yes. >> Yeah. So, these are for next year, right? >> Yes. >> This would be starting in August. >> So, we do two in September, October, November, or just one in September. really have to >> I I looked at both of your options and I can't remember either
004of them. >> So the the one that goes to once a month. So there's one in August only one in August. Two in September, two in October. >> Wrong one. >> Two in September, two in October, two in November. >> One in December, two >> two in December. just when the holiday falls 14th and 21st then two or three in January then one one one so February through June is one with the exception of March has theformational meetings it's not a board meeting but there are two meetings in that month uh I'm all for being efficient but I also get frustrated that we don't spend I'm always the one in the surveys who says you I want more time with our goals. I'd like to address the goals of the district and the goals of
005the board and how we can tie the budget and our committee work to those goals. like because it just feels like we're getting a lot of input in these meetings and we just input input input and I don't I not sure how we are really addressing the goals of the district and I know they're kind of there's strategic work goals there's improvement plans and there's it's kind of there's a lot of stuff out there that we're working on but I I'm frustrated that there isn't some direct tie and discussion in in our meetings to those things and in budget like what exactly are we doing to address these goals? Do we have the are they reasonable? Are they short-term, long-term? Um and so I I don't want to lose that opportunity by not meeting as
006much as we have been. So >> do you think that is a a way we are running the meetings to be done in a different way to make sure we tie that in better or do we need >> Yeah, I mean we could certainly make the meetings I think the agenda could specifically address things in our goals in our improvement plans and our work goals like this item is directly tied to this thing and we are hitting it on the nail or we're still falling short and if our goals are like let's improve reading scores the board h how can we as the board influence improvements that we want to see in our schools and I know it's like oh active boards you know that are run efficiently do a lot of good work and
007that trickles down but I kind of keep hearing in webinars with the SBA and conferences that boards can have direct input in improvements in schools. So I guess I'd like to learn more how we can feel that that we are really making a difference. So I you know I don't have an answer but I I would just I would like to be more cognizant of our goals and see them you know really addressed with our work. >> Okay. I think why don't we try playing with how we structure the agenda and maybe put in some leading questions under each issue that we should >> do we think we're following this >> things of that nature and see if that helps it and if it doesn't please bring it up and we can keep tweaking it
008but I I agree that we probably we have talked about this in the past and I haven't done a good job of >> following up so keep kind of tapping and saying hey >> yeah I mean if we need to meet a little longer win a month to have those discussions that are meaningful. I'm in favor of that. Can I just say just as a reminder the placeholder for that is really in the strategic work plan for the board too, right? That's what that's meant to be. It's the work plan for the board. And so to the extent so for me that becomes a roadmap for agenda planning and other things. So, it's specifically referenced on there, for example, that we're going to have the B21 report or the D20 report or the things that
009we have in policies that say we're going to report on them once a year are all incorporated into that plan. So, it would be helpful for me if if the the generation of the board strategic work plan when we look at it every year could be more representative of what you're thinking because if it's not or you're like what's the word strategic plan that's part of the problem, right? Yeah, for sure. I mean, I know part of the strategic work plan is to listen to curriculum, listen to special ed, listen to food service, you know, kind of like, okay, we check these boxes, but but yeah, I think addressing those that work plan and the district goals would be really helpful. >> Yeah. So, we usually look at that in June at the retreat and
010then again in the fall of the retreat. So, maybe that would be a place to really put some effort into it. >> Yeah. We better all to be a little bit mindful in creating the agenda. Just saying this the thing we're doing right now is in reference to this part of the work plan or this part of the goal or this part of policy >> just as a reminder like oh right it's not just that we're doing it we're doing it for a specific reason that we all agreed to earlier. >> Yeah. I I like that idea and I think a very simple thing that would bring it more in my mind is just having like a footer with like a link to that stuff. So it's like easy to be like, "Oh yeah, this,
011you know, this both of those things would be helpful." >> I'm in favor of this streamline um calendar. I think it's going to give Sean a lot more time in his schedule. So I'd like to give >> people come to select board meetings. Then >> my only concern is if we do this, I'd still want to make sure that we don't run committees in concurrent time slots because I really like this past year where I was a part of a lot of different committees and uh it really um helped me grow as board being a lot part of a lot of committees. And on that draft plan that I put together, like version A, >> I um I did adjust the committee meeting dates to reflect >> to to you know be in conjunction with
012when those meetings would be. So we end up with the same number of meetings for each committee as we currently have, but they're just a little bit different when they meet first when they don't is a little bit different. um >> and all that. We can tweak all that along the way too, right? It's just a matter of getting it on the calendar right now and then we can always make changes down the road if things aren't >> right. I think we need to set the first date for all the committees and then the committees can determine amongst themselves what works for that committee. It's going to depend on who's on it. I know Erica wanted CEC to be slightly different and you've got outside people not on the board who are going to be
013part of that. So that's going to be a discussion. Go ahead, Erica. Um my only concern with uh going to just one meeting a month is uh that it seems like it might make it more likely that we would have to call extra meetings for executive session meetings that are necessary in a timely manner. Just it's three fewer meetings just to be clear. >> But you're right. We might have to have a special meeting if something comes up in that month gap between meetings. But that's a maybe versus a definitely scheduled extra three meetings. >> I I think I need to just explicitly clarify. So, we're basically just saying that we're only going to have one meeting a month in three months out of the year, February, April, and May. >> Is that true? >>
014That's the only change because we only had one in August to start with and we only had one in June and we've been running with one in May for a while, I thought. Right. May >> two, June's one. Um, and February or March, March only ends up being more because of theformational meeting. And sometimes that falls actually in February. It just happens to be or it's sort of on a little bit of a stretch where that happens to fall more in March. >> Okay. >> Um, because it's always the Monday before. It's preferably a Monday before the vote, like the week before, but we've been doing it the day before. next year happens to fall a week before I think I looked at it right. >> All depends on when the holiday is >> we
015didn't do it. >> Yeah, you have to do it within 10 days of the >> election and that was either going to be >> before holiday >> or during the week. So that's why it ended up being the night before. >> But it did work out well. >> Just you don't catch any of the people who are pre voting before election. >> Right. Right. Right. Right. Right. My my concern is just with February that there's only one meeting in February because that's between usually when we pass the budget and then have thatformational meeting and that's usually when we get the copies of the annual report and talk about our communication plan for that and how we're going about it. If we're only doing one meeting during that time, we may miss something. >> We can
016always add meetings. Don't we have a caveat that we have? >> Yeah, >> we can set another one. We get to the first one in February like you know what we really have to have a second one just a special meeting. I like the idea and if we have an need to have an extra meeting to make it happen >> that seems >> so the dates as I said for the committee meetings are posted but I guess your first agenda you could confirm that those dates are going to work I think for speaking on behalf of central office a consistent schedule is really hard like consistent for us because we use this then to like decide when the public safety team meeting is going to be or other things are going to be. So once
017we're in the year it's really preferable. We don't change those dates um for us except in in an emergency. I think when you approve this you're you're meant to approve all of the dates not just the boarding dates. >> And does this work with central office? Yeah. Okay. Well, so then I guess the charge would be committees unless otherwise go with the dates that are set here. But if there's some reason once you meet for the first time that that's just not going to work, >> right? >> Do what you need to do. >> Yeah. >> Um retreat break dates have done June and August. They're written in June 8th would be the one for this coming June and then August 24, which are just consistent with the days that we picked last year on
018the calendar, right? Like they're just mirroring what we typically do, but they could be different. Comments, questions, concerns. All right. Establish a newspaper record. We use the add indie which I think is pretty much the only >> These didn't seem to be vote things. They're not action items. I think it's just >> I wasn't sure because I wasn't in action. So like well maybe this something we all just sort of Okay, so we go back. Um >> I move that we um make a motion that we move the slate of um meeting dates that has attached right >> version one version >> version. Is there a second? >> Second. >> Any further discussion? All in favor? >> I am sorry. >> I guess it's forgetting it's not action but it is action. >> Yeah. I
019just I don't want to >> Yeah, go ahead. >> So, I actually have um pretty strong annoying feelings about this. Um as and I I say this to understand that I'm the only one who shows up to most of these. Um, I think it's only three meetings, but it's three opportunities that the public gets to see and also communicate at least directly to the board chair and cutting that down to one. Um while it would be more efficient and certainly more convenient, um the idea that it cuts down the public's ability to um um u express concerns or or whatever whatever the public wants, like whatever. I'm not trying to I don't know what they're going to say, but you never know, right? Um it's just limiting the opportunity. Um, and uh, while my personal
020representative Martha's great, I can only, you know, when I email her, she can only, if she were to do stuff once it gets together. So once again, that limits my ability to to reach out. I understand that very few people show up. Um, but it's not about how many, it's about making you available. Like we don't really see you in June. We don't see you in July. We don't see you in August. We're very limited, right? Because everyone on session, but things are still happening within the community. Um, and that'll be my my area of concern, but take that for from what it's worth. I get the other side of it. I get the other side of the earth. Any further? All in favor? >> Any opposed? Okay. Retreat dates. Have a motion for I
021move that we have retreats on June 8th and August 24th. Does that date? >> Yes, sir. Second >> discussion. I'm sorry. Retreat dates. No, that's outside my >> All in favor? >> Any opposed? Okay. We have a motion to establish a newspaper record. I move that we use the eyes of independent as our newspaper record. Second. >> Any discussion? >> All in favor? >> I opposed. All right. I have a motion to designate places for posting meeting agendas and minutes. Laura, can you tell us where we go now? website, uh, central office, schools, and town halls. >> You have to physically go do that. >> No, I just see that. Okay. >> Okay. Motion is second. >> Any discussion? >> Sure. It's it's uh as an employee, it's super helpful when um Lori sends that
022information via email because that email then has the links to what the board's going to talk about. And once again, I know I'm no longer here to the public, but I do actually look at the board meetings starting on Friday, usually through the weekend to see how things change and kind of get my head around what you guys are trying to do. So, I would love for that piece um to further discussion. All in favor? I >> I any vote? >> Okay. So, establish board standing committees and charges. We only do this once a year. So, I'm going to read through what we have and put aside the slate. So, we currently have community engagement committee. The charge was last approved in April 7th, 2025. CEC is a subcommittee of the Adam Northwest school district
023board which in addition to board members may include community members and high school students. CEC will engage communities around the goal of the district's strategic plan promoting collaboration between the board, the schools and the communities. The committee recognizes that community support is based on mutual exchange, a dynamic process in which the Addis Northwest School District contributes to the community success and in turn benefits the community's resources facilities charges approved in March 10th, 2025 assist the administration in developing sustainable near and long-term capital and operational maintenance plans and budgets in alignment with the goals of the board's future plan, advocate to the board and the community for support of those plans. Three, serve as an advisory committee for planning and implementing facilities maintenance and improvement priorities on a current basis. Finance charge was approved April 7,
0242025. Finance Committee proposes to ensure AMWSD's adherence to statute and to help ensure fiduciary responsibility to electric is fulfilled. In adherence with statute, understand in detail as Northwest current financial policy and procedures. Monitor adherence to the current financial policy and procedures and an appropriate budget spending utilizing monthly strategic bill review. Regular meetings with the treasurer, business manager, and direct communications with the engaged auditor. Work with business manager, superintendent, treasurer, and auditors to ensure written required procedures are complete. Significant audit audit findings and audit or auditor management letters are addressed and corrected in a timely manner as directed by the board no later than the final board meeting in September. And in accordance with statute, work with the business manager and superintendent to prepare an annual budget for presentation to the board that supports the goals
025of the board strategic plan. Work with the board and committee's man business manager and superintendent to prepare and distribute timely the report of conditions and needs as required under the statute regarding annual report. Work and collaborate with the committees as needed or necessary. work with business manager, superintendent, treasurer to present a contract recommendation for hiring an audit firm for the board. Negotiations charge is approved in March 10th, 2025 to negotiate master agreements with ANT and ANSA which supports the goals of the board strategic plan and bring agreements back full board for ratification. Policy charge approved March 10th, 2025. Continue ongoing review of policies, create and bring forward new policies, and monitor a system for reviewing required reports and procedures in align with the goals of the board's strategic plan and superintendent evaluation approved March 10th,
0262025. Coordinate the annual evaluation of the as Northwest Superintendent as outlined in the superintendent evaluation procedure which aligns with policy 24. Those are the committees we have. Their current charges. Um I would suggest that when the committee first meets, they should go over their charge. If they have any thoughts on changes or revisions to it, they can bring that to the full board for consideration. But as it stands now, do I have a motion to accept this slate of committees? >> So there a second. >> Second. >> Any discussion? All in favor? I I would like to ask um it it is not unheard of for boards to have some sort of committee that deals with academics in some way. And as we've heard from the public, we talk about budget an awful lot and
027don't talk about what's going on in schools as much. Um, so I'd like to investigate some way that we could add this in some way to help us to talk about that more. >> Okay. >> Do you want to >> Yeah. Do you want to bring something back at the next meeting, possible skeleton framework or >> Yeah, I mean it's we could talk about and see what other districts might and investigate it, >> but you can add it even during the next year. We don't have to do it right now. We can create a new committee, but don't think we're prepared to do that tonight. But I'd be happy to hear we can put that in agenda in the next meeting or so when you say you had something to talk about. We can add
028that and then have a discussion see want to go. >> Yes. Anything from Zoomland before I say anything? Okay. All in favor of the current standing committees and charges say I. >> Any opposed? >> All right. of people to put into these committees. So, where are we currently? I guess does anybody want to change where they are? >> Maybe a start. >> I think it'd be good to just go through. We had some um discrepancy after last time we reuned and there was some confusion. So it's probably good. >> Just trying to that one. All right. So currently on community engagement we have Erica, John, Christina, and Carol. >> I cannot continue. I have a scheduling conflict. >> Okay. Well, we don't know what the schedule is. >> True. Does it a conflict with what?
029>> Yeah, the third Wednesday. >> So, is there So, we've got Erica, John, and Christina. Is there anyone else who would like to be honored? Let's add later. Uh facilities is Martha, Michael, Chris, and Christina. We did have Amy and Crystal, but they both parted our merry way. Anybody else like to be on facilities? >> You get to join finance once a year. All right, those four for right now. Finance is Chris, Michael, knee, and Carol. Anybody else like to join that group or those? We will eventually have two more people in here, so we'll add them as we find them. >> You, me, Michael, and Chris were both on that. policy is currently Erica, Nikki, Mimi, Martha, and Chris. >> Oh, I didn't think I was on that one, and I wanted to be
030on it this year. >> You did or did not. >> Sorry. Excuse me for not attending for a year. Okay. >> The more the marrier >> and this is the where we are trying to hear policy reports that beforehand. Right. So this is where we're meant to preview what you're going to hear. was an attempt to get at that um you know um get your question the answer to get a more robust presentation especially regarding the academic that you're concerned about Chris I feel like I'm missing >> negotiations Erica Nikki Mike and We are in process. So unless somebody wants to jump into pray and superending evaluation, Nikki, Mimi, Chris, John, Mark, Christina. >> I would like to join that one, but that sounds like a lot of people. That's too many. Then I can
031I can I can I'll hop out of that one. Okay. So that would be Nikki, Chris, John, Christina, Carol, myself. And then in community engagement at large, we currently have Maggie Herrera Bllye and Mary Sullivan. So we'll need to see if they still are interested in signing up. and facilities head Jeff Glassber see if he's still interested say not >> um Maggie has not been attending >> okay >> but Mary is still interested >> okay should I reach out to Maggie and ask her if she's interested and just forgot or did she say she just was done >> um yeah I think it would be great if you reached out to her we just >> I have her for facilities. Um, I put together an agenda for whoever is the chair of that committee and
032I added a meeting to it and sent it to Jeff Glasber already and he accepted. So, I'm going to take that as he wants to still be whether he wants to or not. He is now he touched the paper. We can talk to him next Monday to to validate that. Okay. So, do I have a motion to >> Yeah, Christina has her hand up. >> Christina, >> yeah, it's not it's not related to the committees per se, but I think we also have to appoint um the Hannifford career center rep tonight or we usually do. So, just FYI on that. >> Okay. Didn't he just >> vote on that board? >> Oh, gotcha. Right. >> And your student is on. >> Yeah. Haven't gotten that part. That's >> funny. No, I guess I was going
033to do that separate. Should we do it all together? The student reps their stud. >> Yep. Go ahead, Erica. Um I'm unable to make the next uh community engagement meeting on the 18th. So I've told everyone to just go ahead without me and I'm willing to still be the chair, but I won't be able to be there that particular day. >> Okay. Um, I don't know if this is where this goes, but that meeting on the 18th is not listed in the March board meetings. I think that there's confusion. We went back and forth around the 11th, the 18th, and then I think you settled on the 18th, but it didn't make it into the >> Okay. Well, I guess you're hearing it now, so you can revise this and say, Erica, but you're not
034necessarily the chair. >> I think it was because it was still up in the air. I didn't know which way it was going. So, >> but we can we can amend the list. So, we can put that in. Um, and then student leaison I think was Martha and Chris correct. >> I'm happy to do it but if there's anyone that >> I guess that's who we are right now. >> Okay. >> Is there anybody else who wants to be a student rep lean? >> I'd be willing if >> I'll get off. >> I mean I just I just have so much going on that I don't feel I can give it 100%. >> I would love it. I don't need to nudge anybody off, but I'm willing to. >> There there's also not much to
035it. But >> yeah, >> but it would be appreciated. >> Okay. So, based on all the people we have discussed, do we need to run down all the names or are we good with where we >> all >> Oh, Hannifford. And Christina, are you willing to be our Hannifford person one more time? Unless somebody else madly wants to do it, I'm happy to keep doing it. >> It's an interesting group to be part of, but I don't have the time to get down there. >> Yeah. Yeah. Okay, I'm good. >> Knows where they belong now. Any more discussion? All in favor? >> I was there. No. Was there a motion or Yeah. Do you have a motion to take this slate that we just discussed? >> I I move the slate of committee members. >>
036Second. >> Now, any more discussion? >> All in favor? >> I opposed. All right. So, we are now on to an audit. >> Believe John is online. early. >> Can you hear me? >> Hello. >> Excellent. Hi guys. I appreciate you guys having me here tonight. Um, just to introduce myself, I'm John Boule. You know, I work with RHR Smith, the the external audit firm that conducted the audit for Addison Northwest this past year. So, I was, you know, working really close with Steph. You know, I see her on the screen. And, um, basically what I have for you here today is is just a very short uh, PowerPoint presentation. So, is it going to be okay if I share my screen and kind of present, you know, maybe a 15minute PowerPoint? >> Yeah, that
037would be great. >> Hopefully. >> Okay. >> Are you a Do you see sharing privileges? Oh, good. Perfect. >> Yes. So, yep. So, let me go here and share that and then I'm going to just swap. Okay. >> Beautiful. >> Excellent. Okay. So what I want to do is kind of just go over the you know major talking points of the audit. Um what we have here you know the first few slides are going to be some exports from the audit um itself. So some of the responsibilities of the district some of our responsibilities. Um we'll take a look at the audit opinion. You know after that we're going to kind of touch on some of the balance sheet information. So we'll look at you know an analysis a three-year analysis um of the balance
038sheet. We'll take a look at the fund balance specifically over a three-year period. Um, kind of later down in this PowerPoint, we'll talk about the income statement more along the lines of revenues and expenses. And then to kind of conclude it, we will just go over some of the management letter comments. So again, you know, the first couple slides here are the responsibilities. This first one is the district's responsibilities. The second one, this is the auditor responsibilities or our responsibilities. Um, these can be found in, you know, a couple different places. There's the representation letter that we send out. Um, and then at the beginning of the audit, we also have an engagement letter that kind of, you know, picks and chooses a few of these um, bullet points here. But, you know, those are
039a couple documents that you can take a look at that will kind of show these responsibilities. Uh, third slide here is the opinion. So what you're seeing on the right side of your screen here, this expert excerpt here is the second paragraph from this page. This is directly right out of the audit. You know, this is the independent auditor's report page one. So if you want to know the opinion, go to page one. Um, and basically what this is saying is we are providing, you know, Addison Northwest School District with an unmodified opinion. And again, an unmodified opinion is the highest opinion a school district can receive. So, you know, kudos to everybody on the uh on the school board, kudos to Steph and her team there, you know, at the business office. It really
040was a a smooth transition with business managers. And again, an an unmodified opinion is is the highest opinion. So, you know, I'm going to get into some of the numbers here now um that really kind of tell that story. So, this first slide is our balance sheet analysis. You know the blue bars are going to be 23 uh orange is 2024 and green is 2025. So you know a couple things on this first slide. You can see cash has increased um from prior year but at the same time total assets has decreased. You know the reason for the two cash we have better cash flow in 25 than in 24. Um, and then sort of the decrease with assets is more related to the due tudu from other funds. And what I do is, you
041know, if if you're looking at statement C on the audit report, statement C is going to be your balance sheet for your general fund. Um, I just compare prior year to current year. And the biggest change on that balance sheet was that due to line in the assets column. So um, you know, in prior year there was about I think 1.2 2 million in due from other funds in the general fund and then I think this year um again it it was much less maybe around 500,000. I don't know the exact number but that's that decrease there. Uh liabilities a very small increase from prior year. Nothing major to note there. Um and then fund balance you know we do see a decrease in fund balance over the last fiscal year but it's not to
042worry you know it it's very on par with with the three-year period here. So 23 and 25 are very similar. Um that decrease in fund balance is mainly due to the transfers out. So the general fund had some major transfers out in FY25 um both to the capital improvements fund and the education stabilization fund. And I'll kind of touch on that a little bit later as well. Um, this next slide is more, you know, fund balance information. And again, let's just think about general fund. It's funny that these percentages aren't coming over right now, but if if you take a look at the pie chart, I would I would have to think um this is your assigned. So, blue is definitely your assigned fund balance in the general fund. It's I think 56%. This might
043be 42. 41 possibly. But this purple right here is the unassigned. So you know what that breaks down to is about 1,113,000. So 1.1 million of your general fund fund balance is unassigned which which ends up being 4% of the total budgeted expenditures for FY25. So, you know, our rule of thumb, you know, and I what I tell everybody is we we would like to see at least two months of budgeted expenditures sitting in unassigned fund balance. You know, at the same time, I'm not too worried because there is an education stabilization fund with, you know, a large sum of money in there. Um, which I think can be used for again education and other related um projects, if you will. So, if you want a, you know, more detailed breakdown of what the assigned
044fund balances are, you know, go take a look at page 38. Page 38 and 39. Those notes in the financials are going to tell you all about these fund balance numbers. You know, your your unassigned is basically just your general fund unassigned, but this 56% in assigned, you know, the the audit report will break it all out for you so you can see exactly what makes up that 56% there. So, moving right along here. Now, we're getting into our income statement. Oh, sorry. This is this is just a different view of the fund balances. Um, broken out uh by year, three-year comparison here. So, uh non-spendable, your non-spendable fund balance kind of changes from year to year. That's just prepaid expenses. You can see it was kind of very similar to the last couple years.
045Maybe a little bit of an increase there. Um assigned. If we look at a three-year period of assigned fund balances, it's skyrocketing. And again, that's moving money from unassigned into the assigned fund balance. Um, and then again, unassigned, it's kind of a backwards. It's it's it's opposite of assigned. And and that makes total sense to me because if if you're taking unassigned in 24 or 23 and putting it to assigned, you know, think about it this way. Um unassigned in 23 goes to assigned in 24. So it decreases it there. And then again unassigned in 24 goes to assigned in 25. So another decrease we see there. Um you know th this major decrease in unassigned fund balance again is due to a couple large transfers out of the general fund. Um and again yeah
046more more detail on the assigned fund balances. Go take a look at page 39. It breaks it out, you know, really nice. Gives you exact dollar amounts, obviously rounded to the nearest whole dollar, um, but it breaks it out for every single project. Okay, so now we're getting into the income statement. This right here is a three-year comparison of revenues. I really have no comments on this page. You know, the next page is going to be our budget to actual, but before I move on, we can see, you know, 99% of revenue is coming from intergovernmental revenues. you know, state revenues, other other sources, and every year it's increasing. You know, small increase every year is exactly what we like to see. It's very very status quo there. Um, next page, budget actual. You know,
047this is basically telling us that, you know, you had underreceived about 236,000, basically anticipated about 27.2, received 26.9. Um, so on the financial statements, if you're looking at schedule A on page 73, um, you can see that the $236,000 is mainly due to the sped reimbursement, which, you know, Steph, correct me if I'm wrong, is not you're it's not like you're not going to receive that money. I believe it's sitting in accounts receivable at the moment. Um, at June 30, 2025, you know, the district had not yet received that reimbursement. So, it's sitting on the balance sheet rather than the income statement. >> Yep. That's completely right. They're very delayed when it comes to that uh reimbursement and the state already knows it and they talk about it at BASBO every month. >> Yep. Perfect.
048Okay. Next slide is expenditures. So, three-year comparison with expenses here. Again, you know, revenues and expenses from year to year over the past three years. There's nothing too crazy to to write home about. uh a normal increase in a lot of these categories here. You know, direct construction has increased, fiscal services increased very minimally, you know, operation maintenance minimal. Everything in here is very minimal. Um support services has increased I think the most out of any um subject or any any line item here. And again, we can take a look at that on this next page. The budget to actual. So expenditure budget to actual you know at first glance you can see the 289,000 is overspent is an overspent budget. Again I'm not worried because a majority of that is coming from the transfers.
049So over here I did write some commentary down these transfers in the general fund. you had transferred $2 million from the general fund to uh special revenues and and capital projects. So 282 went to food service, about 1.3 million went to the capital improvement fund, and then about $487,000 went to your education stabilization fund. So all three of those equate to that $2 million. And and again, you know, if if we take out that transfer, if we kind of pretend it didn't exist, every other category you were under budget by about 1.5 million. So, you know, if in future years that transfer number ends up going down by, I don't know, about 300,000, you're going to be right there and and your unassigned fund balance is going to, you know, obviously go back up. So
050the reason it went down this year is because of this is exactly because of the the transfers. So again, it's great that they're not I don't want to call them actual expenditures, right? You know, you're transferring money from one fund to another fund. So you're not losing that money. If you want to consider them expenditures, this is, you know, this is where you want to be overbudget in. So So we're really good there. And again, I said just earlier then like the transfer didn't exist. you were under budget by about 1.5 million. So, so that is the numbers. So, this right here is our management letter. Basically, we we test some internal controls and provide recommendations um for strengthening these internal controls. It was very summary. This is basically telling you what we had found.
051Um Steph does have a management letter um that has recommendations in there and you know Steph and I have talked briefly about most of these and I believe most if not all of them have have already gotten um corrected in FY26. So you know cash receing there were some deposits you know from the central office and student activity accounts that weren't taken to the bank in a timely manner. Um under the cash dispersement section, we had noted that some purchase orders were prepared on or after the date of goods after the date of goods were purchased. Um and then the procurement policy um just needed to be updated. You know, the one we had looked at on site was, you know, possibly old or outdated. So, um Steph, let's maybe, you know, this is all
052I had right now. Steph, do you want to maybe touch on some of these management letter comments and and kind of give the board an idea of um you know where you are in that corrective action process? >> Sure. Um so right now um I know that we we being Elizabeth updated um the procedure for procurement and that was done at the end of September I believe. um and our cash dispersements. We ended up adding um a procedure into our student activities that gives us a range to deposit funds because a lot of that was because of fundraising and teachers or whoever is collecting those um or keeping them entirely until the fundraiser is actually finished. And that's where that came from. We're trying really hard with requisitions and trying to get them done um
053ahead of time. Uh we're still working on that with a bunch of people, but um they have been known of this management letter and now we are communicating back and forth of why it's occurring and try to make it better this year. Um we're working on it though. That's the only one that is a work in progress. >> Yeah. you know, to to kind of bounce off of that stuff that uh those purchase orders are probably the the most common comment that that we give out. It it's very hard when you have hundreds of vendors, hundreds of employees to to follow one process. Um so, so we do have some recommendations. I think we've discussed them, but you know, again, if you if you want any more information, feel free to reach out. We're we're
054here to help. And um yeah, the other two I think will get better. Um I think the procurement policy like you said that's that's kind of you know a done deal. Um the depositing central office depositing I think will um you know obviously get better and student activity is is tough. It it's tough. You know again another very uh common comment that we give out. So with student activities on the books I think that's going to get better year after year. It's just going to be, you know, notifying the the teachers or employees who are purchasing and saying or or sorry, receiving that money um and bringing it to the central office either in a timely manner or you know, every single week. That's kind of our our deadline is no, I don't want to
055say deadline, but you know, a status quo would be bringing it to the central office every week, going to the bank, you know, every single week. Um, so you know that five business day uh deadline I I guess I would say um is kind of our recommendation there. >> Yep. >> Perfect. >> Yep. >> Thank you. >> Yeah, that's all I had. I mean, I'm open to questions if anybody has any. >> Yeah. Hey, hey, John. um when you were talking about uh keeping the 4% uh unassigned funds available and then you say it's all right because we've got the education stabilization fund >> y >> um and that can be used for education and other projects you kind of stumbled on other projects. Can you use it for projects? And what kind of projects
056would are you are you seeing? Like we we've done it when we have budget overruns and we really haven't. Um but if you had like a leaking roof emergency, can you use education stabil stabilization funds for that kind of thing? It's a that's a great question and I I don't want to say yes or no, but what I will what I will say is those funds are considered assigned, right? They're they're not committed. When you have committed funds, you need you need a taxpayer approval to use them. When you have assigned funds, it's board approved. So, um I I think it's mainly a title for the reserve. Again, I I would probably go back to Steph and say, you know, Steph, in in your time with the district, do you ever recall a moment when
057this when these funds were used for a specific purpose? That would be my question. >> I don't think we've pulled funds from that fund account in at least a couple of years cuz looking back, it's at least been since we've been in Tyler. But I haven't seen anything. And correct me if I'm wrong. You guys have been there longer than I have. >> That's good enough. Thanks. >> Yep. So, I'm going I'm going to look at what is in there right now for a balance. Wait a second. I was just trying to get a better idea of the flexibility of that ED stabilization fund because it is a lot of money that just sits there on you. So, um but if you don't have any um any input, that's fine. I get it. It's good.
058>> Right. Yeah. you know, I I don't want to give you a firm answer on what you are allowed to versus what you are not allowed to use it on. But again, um now that I look at statement C, so I'm actually looking at page 17 of the audit report. Um education stabilization fund is now considered a major fund. So it shows up right on this governmental balance sheet. Um it's restricted. So it's 1.1 million. You know, again, I think I've seen some other school districts with this type of money, and I wouldn't consider it a capital project fund. Um, I would use it more for for, you know, the the the students or the the improvement of education at the schools, if you will. >> Thank you. >> Yeah, >> I think we could
059probably go back to where we originally gave it to the voters to decide. There might be language if we put any guard rails around how it's used. Other questions? All right. Thank you for your time. It's nice to hear a good audit. >> Great work, Stephanie, and your team. Thank you so much. Yeah. And thank you, John, too. >> Thank you. >> Yeah. Thank you. >> Thank you. Uh Steph, you know, give them my email. I'm I'm free by email or phone. Give me a call if anybody can think of any other questions. But, you know, it was a pleasure and I appreciate the time. >> Thank you so much for coming on. >> Of course. All right. Take care everybody. Thank you. >> Education. So, few possible options if you want to go looking
060around and catching up on some light reading. None of us are new board members, but there are resources that are useful if you're interested in taking a look at them. The VS SBA webinars, we just had one last Wednesday talking about this meeting reorganization. So uh and then next in April we are there's actually going to be a board or a webinar on student voice which both Isabelle and Quincy are part of. So those are available either live at lunchtime or they're in the library so you can go back if there's topics that you're interested in. There's a few years worth of webinars, essential work of schoolboard guide. You all got a copy when became a member. You need another copy, let me know. I get one for you. And then does a great job
061of keeping up our own websit's page of resources for our use and assistance. Thoughts or questions? other things we should be looking for or materials we could be using. >> All those webinars and stuff too are on your board event calendar that I created for you guys. >> Thank you for doing that. >> Yeah, thank you very >> All right. Do I have a motion to approve the consent agenda? So move. >> Second. >> All in favor? I >> opposed. All right. Action items. Um, adopt ground rules. Like we did with the committees, I'll do the same thing. We only do this once, but ask Northwest School District's board ground rules. Number one, make a good faith effort to begin and end meetings on time. Number two, receive an agenda with estimated timeline as soon
062as it's available and related information in context at least three days before meetings. Three, come to meetings prepared by reading agenda materials and committee minutes. Four, everybody has an opportunity to contribute to the conversation. Five, you respect confidentiality. Six, be cognizant of possible assumptions upon which your positions are based and be ready to articulate any s any such assumptions. Seven, think outside the box. All ideas are valid as we envision the future. Eight, listen fully, assume good intentions, and ask questions when in doubt. Nine, stay in roles as school directors unless we make it clear we are speaking with a different hat on, i.e. parent, retired teacher, community member. And 10 meeting tables are arranged to support eye contact including board members and operation protocol. Operating protocols for the purpose of enhancing teamwork among members
063of the board and between the board and the administration. We the members of the Addison Northwest School Board do hereby publicly commit ourselves collectively and individually to the following operating protocol. One, the board will represent the needs of and interests of all the students in our district. Two, the board will lead by example. We agree to avoid words and actions that create a negative impression on an individual, the board, or the district. While we encourage debate and differing points of view, we will do it with care and respect. Three surprises to the board or the superintendent will be the exception, not the rule. We agree to ask the board chair or the superintendent to place an item on the agenda instead of bringing it up unexpectedly at a meeting. Four, communications between staff and the
064board are encouraged. Board requests of staff are to be directed to the superintendent. Five, all personnel complaints and criticisms received by the board or its individual members will be directed to the superintendent. Six, the board will encourage others to follow the board policy B22 on complaint procedures and and present their concerns, problems, or proposals to the person who can properly and expeditiously address the issue. Seven, to be efficient and effective, longboard meetings must be avoided. If a board member needs more information, either the superintendent or the board chair is be called before the meeting is be called the meeting. Audience participation protocol will be consistently practiced. Eight, the board will consider equity, research, best practice, public input, and financial impacts in their decision-making. Nine, the superintendent is the chief executive officer and should recommend, propose,
065or suggest items that go before the board. 10. The board will speak to the issues on the agenda, not engage in the inappropriate debate. Facts and information needed from the administration will be referred to superintendent. 11. Study session retreats will be for in-depth discussion on one or two agreed upon topics. 12. When executive sessions are held, board members will honor the confidentiality of the discussions. 13. The board commits itself to continuous improvement through a yearly board retreat. 14. The board and superintendent will facilitate goal setting for the school district. 15. The board will do their homework and improve their skills by attending board training and networking opportunities. 16. Individual board members do not have authority. Only the board as a whole has authority. We agree that an individual board member will not take unilateral action.
06617. The board chair or designate will be the board spokesperson. 18. The board when board members serve on various committees or attend committee meetings in the community, their role shall be as liaison to the board and even when addressing the committee shall be as an individual. 19. The board will establish in accordance with policy A21 the vision, create policies and assure accountability. The superintendent will manage the schools. Do I have a motion to adopt the ground rules and operating protocols? >> There a second. >> Second >> discussion. I'm wondering if the student vote goes into operating protocols or ground rules. A and B totally different if um the recommendation to have like goals or the strategic work plan linked is that something that would go into either one of these we're going to do I
067would assume protocols the ground rule is just kind of how we run meeting amongst ourselves practices for not being germs And although it's a little ahead, I know I moved to add item D, but both of our representatives are absent tonight. And I think I'd rather have them here to talk about the idea of them having that vote. So when we get to it, I just I'll move to table that until another meeting. So maybe you can reopen protocols at that point if it seems appropriate. question from the audience. >> Um, sure. I I would say what I said in the past about our comment that it'll be nice to have a non voting educator on the board just so that um they can ask questions if they further discussion against all in favor. >>
068Any opposed? Okay. So, code of ethics papers here comes from the SBA. It's pretty much just an outline of what we are statutoally required to do in a nice bullet pointed form. And we only do this once, so I'll read through it, but I'll also pass it out. What about for school board members? As a member of my local school board, I'll remember that my primary concerns must be the educational welfare of the students in my district and excellent return on investment for taxpayers. I agree to conduct myself in accordance with column commitments. I will act within the scope of my official role. Act only as a member of the board and not assume any individual authority when the board is not in session unless otherwise directed by the board. Give no directives as an
069individual board member to any school administrator or employee publicly or privately. Avoid making commitments that may compromise the decision-making ability of the board or administrators. I will act within the scope of my fiduciary duty. Ensure prudent use of the district's assets, including facilities, people, and goodwill. Ensure that the district follows applicable laws, policies, and resolutions or actions adopted by the board. Refrain from engaging in activities that harm the district's ability to pursue its mission. Provide oversight to ensure activities of the district advance in ensure activities of the district advance its effectiveness and sustainability. I will uphold the highest ethical standards, not receive anything of value by contract or otherwise from school district or supervisory union unless it is received as a result of a contract accepted after public bid in public recognition of service or
070achievement as a board stipen, reimbursement, or expense allowed by law for official duties performed as a member of such board. not solicit or receive directly or indirectly any gift or compensation in return for making a recommendation or casting a vote. Agree to recuse or remove myself from board deliberations and votes when necessary to avoid the appearance of conflict of interest. Not agree to the hiring of a superintendent, principal or teacher already under contract with another school district unless assurance is first secured from the proper authority that the person can be released from his or her contract. I will respect my peers and constituents and uphold confidentiality, voice opinions respectfully, and treat with respect to other board members, administrators, school staff, and members of the public, maintain confidentiality of information and discussion conducted in executive session
071that uphold applicable laws with respect to the confidentiality of students and employee information. Attend all regularly scheduled board meetings in so far as possible. I agree to abide by the expectations outlined in this code of ethics and will do everything in my power to work as productive member of the leadership team. So if you wish you can sign and date that I guess we action item but I have a motion to approve this code of ethics. >> Is there a second? >> Second >> discussion. All in favor? >> Opposed? Okay. I have a motion to appoint as the NS Northwest School District member on the Ven Recreation Committee, Robin Newton, who is currently serving and said she would serve again. Second. >> Any discussion? >> Robin. All >> in favor? >> I. Any opposed? Okay.
072And as for 7D, since our student reps aren't here, and I have a motion to table that action item until our next meeting or any discussion. >> All in favor? >> I'm sorry. >> Just a table >> table in the motion to talk about students. All in >> favor. All right. discussions. Um, before I forget, as I was reading this one, just as a heads up, the BSBA is already talking about the resolution process. So, start thinking if there are any resolutions that you want to have going forward, the deadline, I think, is mid June. But if we were to want to put forward any type of resolution, have to be drafted and we have to talk about it, have to vote on it. So, it's takes time. So if there's something that you think
073should be discussed then start thinking about that town meeting outcome >> pass our budget >> heard 83% of the budgets now passed there's about a dozen that >> vote at a later date and about 20 went down so >> and many of those historically take a We try. So it was not >> I think also >> from what I understand the voting for town meeting day was pretty well attended. >> Right. >> Yeah. I mean from my numbers that I've been keeping track of for 10 years, it's close to 10% above the average. It's not above the last two years. Um, LA last year was pretty high, too. And the year before was high in the initial vote, but way down in the reotes. But if you go further back than that, like, yeah, we're
074significantly higher than we had been running for nonpresidential primary years. So, it's good. >> Yeah. >> And while we did pass, it was with 57% of the vote. That's kind of on the lower side for when we have passed. We've had a couple times we've gone down, which obviously was low 50, but 57's on the lower side for getting through. So, 132 people have changed their minds now. It's still tricky, but we did it. That's all. >> Um, we do have two board vacancies. So if you know of anybody in Virginia or in Addison who would love to be a part of us, please give me their names. I'd love to do this. Um so they tell you their intentions and then you send it to the um city council or select board for their
075consideration and they do whatever they want. >> It can kind of go either way. So, if somebody goes to the their select board and says, "Hey, I'd like to do it." They would let us know. But they the select board or city council doesn't make a determination. They just we decide B and we allow them some consideration. So, because they that person is their representative. So, it's just nice to let them know that this is who we're thinking about in case they say, "Oh, really not that person." >> Yeah. >> Um but it it is our decision. We are supposed to have that filled within 30 days and then we find a person. So, and it's John Stro is the one who will notify the select board, the city council that there is an opening.
076>> Okay. >> Within a statuto time frame. I think within five days of I don't know if it's five days of this meeting or five days of the election. So if they've already noted I think >> their meetings weren't scheduled yet. >> Yeah, our first council meeting is tomorrow night. Not sure when >> it's tonight. >> So they're probably talking about it on their agenda. It'll be on agenda tomorrow. >> Mark, can I ask you a quick question about that? The reference in the statute is talking about the board clerk or designate making contact and all of that. So that's John correct not me. >> Yeah. >> Thank you. >> Okay. >> And then next steps that's link gives you the the steps of what we would go through to appoint. But first step is
077to find somebody who might be interested to talk it up how great it is. >> Any other discussions on those issues or >> a coin flip? >> Do we notify the towns that we didn't have anyone running before or No, I mean it just kind of >> Well, they knew. They're the ones that get petitions, so they knew before we did. Yeah. Just Yeah. I don't know that. Yeah. >> Or Harrisburg and she was trying to find people. >> Right. Right. Right. That's what I think. There's a little bit of a little bit of a Yeah. I don't know >> who's in charge of which decisions. >> Well, just to I don't know h how do you advertise that there was no one there? I don't I don't know. prior I guess >> huh just
078like on select they have vacancies it's the same >> right but if town of pant has a vacancy on a slip we get an email saying you know all the towns or it goes on front porch form or there was kind of nothing or and I don't know who who should be doing that I don't I don't know >> do you think we should make a post on front porch forum that we have two vacancies or or leave it up to the towns to do We have before and I've done ads. >> Yeah, I could we could post something in the next front forge forum just saying just to just to let you know there are >> be in the meeting recap already like if you're recapping this meeting, >> right? But if we wanted
079to call it out specific. >> Yeah. >> Because then it would just be short paragraph meeting. >> I think the clerks kind of feel like it's our job and I don't know. I don't know, right? >> I mean, I I can throw something short together and post it if you guys want to do that >> a sentence or two saying there are two openings, one for Addison rep, one for rep. If you have any interest, please contact the >> town >> the town. >> Great. Doesn't isn't there some kind of webinar or something the VSBAA has about becoming a board member or what it's all about or did I make that up? >> I can give you the website and >> we can post that too right on with it. >> You can add that
080to the post in case they're they don't know what it really means and want to know what they're getting into before they get into it. >> I will do that. I'll send that to you. >> Yeah. And I think my my point is not for like right now prior to the vote, but yeah, I get it. You know, >> maybe next year we can I don't know who. Yeah, >> I just don't love having blank names. That's all. >> Yep. >> Okay, brother. >> Public comment. Before speaking, please state your name. Town of residents had address remarks to the chair and limit comments to three minutes. >> I heard someone say something and that was in talking about the charges and not having anything that is regarding academics. I mean or achievements or or opportunity
081whatever like no you know we talk about the buildings and we talk about money we talk about how we're viewed within the community but we don't actually talk we don't have something that's talks about what we actually do which is educate I thought that was very a very interesting charge thought that I can totally see being expandable. It's kind of stunning. It's not there, but it's Yeah. Um, so that would be my own. Thank you. Motion to >> Sure. Second. All in >> favor zmers here. Are we these or we still learn?