001April 14th, 2026. And uh this is the study session of the West Valley School District Board of Directors. I am calling it to order. Please stand for the pledge of allegiance. >> Ready? Begin. I pledge algiance 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. >> And James is >> Thank you. Um, we're actually all here. Haley Larson is out of town, but she's joining us by phone today. And, uh, Dr. Finch, any changes to the agenda? Uh no changes the agenda for the study session. >> Communications. >> No communications. >> Okay. Discussion items. Could you guess? >> This is our annual um meeting here for a study session where we have uh three of our
002departments give an update, give an overview of the department, uh tell us what they've been working on this year and plans for the future. So we have the same template. We'll do that here this study session and actually the same uh template that we have for our next study session and that will give us a nice overview of all the operational support that we have for the school district. Uh we've got about 15 to 20 minutes for each person. We want to be able to um adjourn the study session at 5:55. So we or 6:55 so we have a little five minute break there before the regular meeting. So just re remember that as we're doing the question and answer. It is a study session, so a little less formal than a schoolboard meeting and
003a chance for you to get to know our departments and get to know our personnel and and just have uh some good question and answer that you might have. We'll start first with our facilities department. Uh Jack McCass is a little under the weather, so Blake Scully is going to fill in as our assistant director. Blake uh will give us, like I said, an overview of the department, what they've been working on this year, and then plans for the future. After Blake, then we'll have Jeremy Cox with our IT department, information technology. And after Jeremy, we'll have Candy Parier, our director of finance. So Blake, go ahead and take it away. >> Good evening. I'm Blake, I'm the assistant director of the facilities department. Um, I'm just going to give you a brief overview of
004our department. Um, did you all you could see the slides or Okay, perfect. >> Um, so basically this is how our department is made up of 15 full-time employees, um, and 17 part-time employees. There's probably about 15 or so at the facilities office and then the rest are spread throughout the schools, the custodian custodial staff. Uh we also have 17 part-time employees. Um our staff is responsible for our groundsmen specifically are responsible for maintain over 160 acres of district property. Um all the watering, all the maintenance on that. All of our custodial staff and all of our staff are responsible for almost a million square feet of overall building space between all of our buildings and schools. Um this year so far we've had uh over right about 2200 work orders submitted from the district
005employees of different things wrong throughout the district that we've uh I think I looked and it was about 95% have been completed. The other 5% are generally bigger ticket items that take a little bit longer. Along with that we've had over 2200 preventative maintenance work orders as well. Anything from HVAC to fire sprinklers to you name it. Everything that has to get done every year. every month on these buildings to make sure they're safe and usable. Uh so for this year, these are kind of the main big highlights of what we've done this year. Um we've done several LED lighting upgrades. Um reason we're doing this is because one, it's hard to get fluorescent bulbs anymore. Um and two, the cost savings and Pacific Power also has a grant program. So we get some some
006money back from Pacific Power for doing that. Um this year so far we've done the middle school cafeteria um and some hallway lights around there. Um kitchen and offices and then the white hollow gym. So I believe all of the gyms throughout the district are now LEDs and most the large areas like the commons areas and everything else are upgraded to LEDs. Um and then so the estimated savings of electricity is $106,000 so far with these upgrades. Um, other upgrades that have been recently completed are nearing completion. Our replacement of the HVAC heater and boiler or the boilers and chillers at Cottonwood and White Hollow. Um, those were both 30 plus years old and just breaking down all the time and not energy efficient. So, those have been upgraded and replaced. Um, I don't know
007if any of you have been to the junior high auditorium since it's been upgraded, but >> looks good. >> Yeah, it looks really good. It really makes the orange around the base the same stand up. I did notice that when I walked in the other day. Um, the other thing that just got completed over spring break is uh the two curtains in the junior high height gym got replaced. So those were the original ones to school. So they are much more functional now to break a lot less. Um, >> they haven't broke yet, right? >> They haven't broke. No, they have not broke yet. Um, other repairs, just kind of basic repairs to septic systems. Cottonwood has some issues. just just maintenance stuff like that that nobody really thinks of until you notice it and
008need it. Um the other major project we've done this year is um the Washington State Department of Health's uh safe schools like the lead program basically within the last month or two we just met 100% compliance. So we're all good there. Several lots of fixtures have been replaced. Most buyer I think all buyer in-house plumbers so >> keeping the cost down there not having to not having to hire contractors. Um, looking into the future, um, the big project this summer is the piping replacement at the junior high. That's going to be the big one that's going to be >> take a lot of effort this summer. So, and much needed. Um, those those pipes are original and they're they're very old. They they're kind of like human arteries, so they kind of get shrink as
009you get older and things happen to them. So, um, let's see some other things. Install an air quality monitor at Mountain View. uh replace hopefully replace some of the aging asphalt. Um the buses are hard on asphalt and equipment after so many years and so is the sign. So hopefully replace some of that. Um get rid of the trip hazards. Um looking forward more. We're hoping to get the secondary school's gym floors ground down and professionally refinished because our staff does it every summer. Um, but every really they say like every 10 years it's better to go all the way down to the wood and refinish everything and none of our schools to my knowledge have had that done including the junior high. So that's something that we're hoping to get done. And then obviously
010continuing with the LED lighting upgrades. Um, that's kind of >> Thank you Blake. I had a question on the uh repair of the roof at the junior high. Is that a is that a warranty thing? could >> no the big repair at the roof at the junior high it's not actually the roof itself it's the if you look at the junior high around the roof it's um concrete capped um kind of like a CA room and that's 40 years old so the concrete's kind of disintegrating so that's the biggest repair is to go back and seal that up and repair them as much as possible >> for the piping at the junior high do we have an estimate about how long that'll take >> it should take all summer it's >> they're expected to be
011done by mid August >> okay >> that's the policy for school kids get the need. >> Just curious how how old is the Atanim roof? Do you know >> a Tanam roof is old? It's probably it's probably 30 40 years old at least. It's it's old. It's old. The like asphalt shingles, it's disintegrating. So, >> yeah, it's definitely the next school that needs a new roof. >> Well, since that's on the list to be replaced, >> is it is there a repair instead of a replacement that would hold it over for a few more years? Not really. Just because tear the building down. >> Yeah. Um I mean, not really. It's just because it's so spread out over the whole thing. You really have to do the whole the whole roof anyway. It's not like
012if you go up there right now, it just is like a patchwork of repairs and different things from over the years of repairing leaks. Um it's kind of there's not really any sort of cap you could put on it to >> What's the cost for that >> to for the roof? Shoot. I was, let's see, we did Cottonwood and White Hollow last year and I think for both of them it was million and a half for both of them. So probably 6 to 700 a piece for both schools >> to my don't quote me but that sounds about right. >> Awesome. Thank you. >> I have one more question. Um, we often hire project managers from outside the district to come in and help manage major construction projects. And I'm wondering, maybe this is a
013question for Jack, but if you guys have ever looked at hiring a project manager to do that work in house and saving because we pay a lot per hour and for travel and all that, >> has it ever been an analysis done of making that employed? >> I I don't know off the top of my head and I don't know about before either. So, >> yeah. Do you know, Ryan, you're too? >> I don't I don't know. But it would uh for this particular project in the summer, it wouldn't make a whole lot of sense. But if we got back into a position where we had a bond and we had some buildings, I think that would be a a good idea to explore at the very least. the the only question I'm not sure
014how to ask it like you said sidewalk repairs things like that on budgetary availability I'm assuming those are things that are not unsafe right now >> yeah it's like it's like just the big ones like the concrete at the junior college it just gets old and gets folding and cracking and >> because anything is a trip hazard be fixed right away right yeah >> thanks >> yeah thank you so much How we doing? I director. Um, kind of give you an idea of what my department looks like. >> Thank you for fixing my computer. >> I can do it technically, but staff did. Um, so there's myself. I have a network administrator who's also my coordinator. I have a system admin who does all of our systems. He does our our servers um as servers.
015He pretty much does everything. He's my he's my my go-to guy, Tyler. We have an operations guy, Sean. He is our uh he does our backups and he helps facilitate and helps like basically our project type of things uh for our our our other two people or other three people, the ITS-3s, he kind of like their lead for the most part. So, he's kind of the the doer of things. He's he's my guy, the guy if I need to order something or if I need to do any of that type of stuff, he's that guy. Uh, we got student records system admin. I don't know why I have a student records system admin, but I do. So, she's uh she does all of our student records things. So, I also supervise student records. Um, so
016we have a student records person who does the student side of things, the registration, the um curriculum master, section master, not think that's right. And then we have Heather who does our staff side. She creates all the accounts, does the uh the um the other side is the Skyward. There's a lot of stuff to Sky trying to kind of differentiate them in my head here. It makes sense. So, she does all that half of it. Um so, if the new person, the new student records, who does the all this the student side and the course masters, the the um all basically anything that goes has to do with the classroom. Heather does all everything else. All of our student records uh that go out into our other systems are our online applications like class link
017and write ready uh Miffland HRW all the different like she does all that. She's the one facilitates getting all that data out of Skyward and into those those other systems. I have a cyber security person that's Caleb. He is our guru for all that. So he runs our our our EDR endpoint detection management system. So he does all the Rapid 7, all the all the log ingesting stuff like that. So we can see when you know somebody somebody clicks on a executable on a Windows machine, it goes into a logging server and then we can report off that server and tell us who did what and when. Um let's say that they get a virus. We know when the virus got hit, what it actually did and uh we can see all all the processes
018that were available to it and what it ran. and then we can execute um actions upon that quarantine the device or disable it or disable the user account, reset the password, that type of thing. So, he does all that that kind of stuff. Then I have three IT specialists. I have a Cooper Angel and I have a new person hopefully starting in soon. Um it's still kind of out there. I haven't finished the paperwork on that one yet. So, uh we got a new one coming. Uh those three guys are the guys that do all the work in the department. They're the ones that go out to the buildings and require your Chromebooks, pick them up. They're basically our hands and our faces department. So, they're the they're the ones that most people get to
019interact with. They're the the people that do the I say the most work, but they do the most physical physical work. So, those are those guys. They're out there doing all the stuff and they're our face. So, any questions on our people? All right. Kind of give you some idea of what we're dealing with. Um I'm a little more little more depressing this time around than normal but this is kind of the the stage status of the world right now. So cyber security incidents are huge right now. Uh according to SISA SISA cyber security and infrastructure security administration I believe it is uh according to them 82% of school districts in the last three three years have been hit by some sort of uh cyber incident. >> We're no exception. We've been hit uh we
020got hit twice this year. There were minor stuff that we were able to catch instantly and rectify so no damage happened but we were able to we were technically it was an incident and uh it was resolved really quickly because we have all these tools that we do and we have a cyber security guy who's out there doing these things. Um so that's that's a big deal. Uh this is a scary thing. Attackers are moving at a break fa pace right now. So, um, a couple years ago it would take them a couple days to get to once they get, uh, into the network and then start spread. Now, it's 29 minutes, >> which is a crazy amount of time. So, that you get compromised and then within 30 minutes, you're not only compromised, now
021they're extra trading data and they're they're locking up your systems and things like that. So, huge huge increase. The fastest one will observe 27 seconds. That's >> That's insane. So, it's a little scary. A little scary. So, uh, it's definitely something that keeps me up at night. Uh, sort of important things to talk about the chip shortage. So, uh, right now 89 80 to 90% cost increases per for Chromebooks. So, last year we were looking about $350 a Chromebook. The best quote I've gotten for a handful of Chromebooks is about $450. >> So, big big price price increase. So, I'm trying to keep up with these these replacing a thousand Chromebooks every year. you add another$1 $150,000 to it, it's going to add up pretty quick and it's hitting the budget pretty hard. So, I
022will need help with that um to to replace Chromebooks. So, there's that. Um and then actual shortage. So, there's actually a shortage actually happening. So, uh trying to get get our hands on devices is very difficult as well. So, that's where we're at on that. So, little downer I know where we're at. Some cool things we've done, we've modifi modernized our core network infrastructure. So the last two years we replaced every single switch in our in our network uh with all brand new hardware and they those switches were put in by me in 20145. So they they were a decade old at that point. So uh for for network equipment uh like our our firewalls and our switches we get uh we get help we get federal so we get funded stuff. So we're we're
023a high poverty district. So we get 80% of that cost that go the network equipment is covered by by program. So you know you got $100,000 switch we're paying $20,000. So it's a pretty good savings and it helps us be able to afford the equipment to be able to replace them when we can. The next thing we're going to be doing is uh we have -ate just got finalized for it and hopefully we'll get the funding letter sometime this uh next month or so for the uh wireless access points out at the secondary school. So couple years ago, I think two years ago, we replaced all the elementarymentaries when we built these two new schools. We have new new equipment in here. Now we're going to be replacing the high school ones. Those went in
024in they're seven years old. So there's a seven-year life cycle on those access points. The reason why we do a seven-year life cycle is because the the firmware is only supported for seven years. So after seven years, the the vendor no longer supports them. We can't update them. So when there's errors or we can't even manage them at that point because they we manage them in the cloud. So we're rattling that. So we're in that cycle. So everything's good there. That again is also e-we funded. So that helps us out so we can afford to use nicer equipment and at 20% cost. Um see what else we did. We successfully support over 10,000 devices every day. So on our network anytime we have devices from 2015 the cameras or actually 2010 cameras from high school
025have c we have devices that are from 2010 to brand new cutting edge leading leading technology stuff. Uh smartboards, projectors, cameras, phones. Uh your phones from 2005 as well. um smartboards, sprinkler systems, HVAC systems, you name it, it's all on there. So, it's over 10,000 devices. So, lot lot of security concerns when you talk about devices that are really old and not supported anymore and uh lots of devices with little little staff to kind of kind of do that to manage all those things. So, it's it's a time consuming and daunting and stressful. >> Hey, ask a question. >> Yeah. Um, I'm just curious what would be what is like the estimated timeline that it would that you guys would be to the point where those things are updated and then at that point are
026you already outdated with other stuff? >> Is that kind is it kind of like a revolving >> always a revolving cycle? Yeah. So we replace all the phones that just starts to clock on those phones. We still have cameras to replace and then soon as we replace those it it starts to clock over. So it's always always something there's always something going on. Intercom systems are really old. So we have the all of our secondary schools. We can't integrate our informat our messaging system into them because they're so old and they don't have the compatibility for it. So we can send alerts to all of our elementary schools, no problem, but none of our secondary schools can get the alerts to the over the overheads. >> So there's some some limitations there. So just just
027like the roof, I mean, everything's got to be replaced and so it's always cyclical and always takes money, right? So I can give you a list of things that we need to get rid of for the cameras, phones, intercom systems. Those are the big three right there. So if we can replace all three of those, that'd be a big big step right there. >> So you have a pretty good list as far as I mean, not um I guess depreciation schedule, if you will, of I mean, you know, when things need to be replaced, so you have that whole schedule >> going. Yeah. Whether we have the budget for them or not, I think the story. >> I get it. Yeah, that's sort of why I'm asking. >> Yeah. So, we all of our computers,
028we know when when the >> candy's up next. >> We have a computer for all of our cycle we have cycle for all our computers. All of our Chromebooks we know the dates on all those. We're we we have a fiveyear life on the Chromebooks. It's about how long they last on kids hand. Some of them not that. Some of them days, but >> five year life cycle on those. So, we try to we do rotate them every five years. So kids get them in third grade and eighth grade because Randy went in third grade and eighth grade. >> Yeah. >> And then you know they follow them up until the those next grades. So they they turn them in in eighth grade. So those got the ones I got from third grade turn in
029eighth grade. Then they graduate and they give them back to us. We part them out and um LC LCD screens are the pretty much universal. They been been the same LCD screen since 2014 at least. So we part that out. Those are those are out like >> gone gone quick. They break a lot. So I'll see these screens. We my poor guys, they replaced about thousand of them a day. Seems like not really that many. It's a lot. For sure. A thousand of them in a year. For sure. >> Um so yeah, hopefully that answers your question. >> Yeah. >> For the Chromebooks, the 80 to 90% cost increase, it's probably only going to get higher as we go through. Is there a point where it becomes unobtainable to have them or I like the
030refurbishing of the screens that we probably can't extend the lifelong for longer? >> Yeah. Well, there's a there's there's a window there. So, we have all this online curriculum. If we don't have the devices, we can't use the online curriculum. So, we have to revert back to that. So, we're kind of in a a spot where we have to buy them. But, >> um I'm looking at an option to maybe not buy a thousand of them. we only buy enough to keep us going for next year. And maybe hopefully the pricing goes down. When does it ever go down though? I mean, I've never seen prices drop really. I mean, it just doesn't happen. Once they charge you the money, they're going to keep charging the money, right? >> Um, so we we could technically
031kick the can down the road and hope hope next year is better. >> Um, and just replace maybe 500 of them or, you know, 300 depending on what we have. We have a little bit of a window where the Chromebooks that we currently have are still being supported for a couple more years. So, we could potentially do it. I'm looking at that and seeing what's the best option is to see if we can get I've been, you know, beat up my vendors a little more and get some better discounts. >> Uh I got them from $700 to $450. So, that's a it's a win. So, >> uh, we're looking at maybe there's going to be a kind of a bump in the next month where we might be able to get better pricing >> because
032some of the chip things did pan out. So, I don't know. Uh, we're looking at I'm constantly asking and and constantly hunting and trying to get the right time to to buy. So, uh, we'll do what we can, but it's kind of where we're at. >> Um, any other questions on that? >> Oh, I have a different question. >> Okay. >> Are you done? >> Yeah, go ahead. Oh, how do you talk to me about how you um limit access to what kids can access on the Chromebooks? Because I know there's a lot of things that kids get into and hack into. How do you stay on top of that? >> Well, we have we have a couple different products. We use a product called Line, which goes on every single device we have in
033in the district. Um it does content aware filtering. It does image blurring. So if it it'll actually look at the the content on the screen if it's deems it inappropriate. It say too much scan or looks like it's too much violence to some algorithm that's on there their stuff. I can don't understand it but they've written a program to do it. It blur it'll blur the image or it will block the page. Um so that's mine wise. It also looks at um the keystrokes. Um so whether they type in a search search query it'll it'll flag that and block that and notify um administration. Uh we also use a product called Bark which goes out and looks in their their drive for content. So if they let's say they didn't use their Chromebook to upload
034an image to it, they use their phone and upload it to the Google Drive. Uh it it scans Google Drive looking for inappropriate pictures, content, um that type of thing in the actual drive itself. So uh and then when it does that, it alerts the administration and they do what they do with it. So um that's those are the two big things. We also have a firewall use. aspect. >> And we also have the external firewall that is our it only works when they're on premise. So if they're outside the district, the linewise is always on any Chromebook. So that's what's always going. That's the first layer. And it's pretty good. There's a lot of a lot of blocking. Our firewall is it's more of the Windows side of things. It's blocking um all the
035same things that our content filter is doing, but doing by regions and other things like that. So um a little more more advanced in the internal firewall. So did that answer your question? >> Yeah. Maybe also talk about the cyber security tabletop because that was so well done by your team and like our team and uh just so professionally done. It was just so well organized and and really made a good impact I think on our administrative team and how how important cyber security is. >> Yeah. So we did a tabletop exercise. We brought in all the administration all administration staff. We broke them up into different groups um and tackled different projects while we talked about an incident that was happening. I think we did a an incident where we lost internet connection, we
036lost authentication, the type of thing. So we we target an incident where we lost all of our computers basically and we talked about what would happen and what what that looked like communication to to staff where no more students are communicating communicating to parents and all those different topics. So we did did have a couple things that came out of it. So um actually the buildings went back and had their own action items and and tackled them right off the bat. I think it was the next day they had them all knocked out. So, it was pretty cool. >> Cool. >> So, hopefully we can do that again um sometime next year and just maybe target something different. And >> for all the staff then? >> No, that's for our administration staff. >> Gotcha. So,
037for start for staff, we we use a product called um Cyberlust, which actually is a fishing simulation. So, we we send actually does it for students as well. We send them fishing emails and if they click the report then they get a they get some acorns and then they can answer some more questions and get more acorns and it's kind of a gifying solution for that. Um the next goal is to actually start building in some more curriculum for for teachers more teaching for for teachers to actually get them more more aware of cyber security and all those different things that we need to tackle. make sure that they're they're handling and seeing things and teaching the kids um cyber security or good practice. It was good hygiene. We had an incident la earlier this
038year where um our finance department received a >> well yeah it was the next day after the table talk. What was it was a W >> Direct deposit. Direct deposit. That's right. So they got a fake direct deposit um scam and our finance department caught it, asked the asked the user and then they were able to notify us and we were able to figure out what happened and and get it blocked. So um so that that tabletop actually paid for itself right there. >> Also in August we have annual training for all staff cyber security and >> we do have cyber security on topic on that amongst some other things but yeah we do talk about cyber security down there as well. All right, we'll go to the next slide. The future, we want to
039keep going on our cyber security posture. That's the always my focus. Cyber security is big thing. We're it's it's that year these these years that they're catching up faster than we can keep up. So, keeping that on the top of my mind uh like again expand the training uh and reduce our sensitive data stored on premise and in cloud. So right now we don't have a a great handle on our data data accurate data stored on our servers. So we're trying to get that one kind of kind of tight tightened in and get that fixed. We don't have we have processes but it's not as good as I want it to be. How about that? Um some challenges rising costs of devices limitation ofility availability increasing cost to implement secure and monitor all this technology.
040more technology we put out there, the more complicated it is. We have to learn it and figure it out. Trying to staff it and know how what to have. You know, this person has been doing it for the last 10 years. It's a brand new piece of software. It's whole new soft whole new world. So, we have to learn all that. We have to spend the time to to invest in to learning all that. So, uh it adds up and it gets tiring. It's timeconuming when you're having somebody learn a new new role, a new job, new software, yet they lose that that time doing the actual work that that needs to be uh needs to be done because we have limited limited resources. So that's one of the things we we constantly struggle with
041is the the workload that trying to keep that balance for us. Um and then we do outsource some of our security stuff. So our cyber security is actually outsourced to our to Rapid 7 which is our MDR. So they do a lot of the analysis. So they're looking at it 247 um looking at all the the things happening on our computers. They get an alert, they notify us and and they they take action on computers for us and then we can help try to go down the incident response plan. So even with that, we still try to keep pace and keeping all the systems up to date, keeping all the um pieces and puzzle to all in the right spot. It's it's a challenge. So that's where we're at on that. And then yeah, we
042just need additional resources to maintain progress and manage risk. It's just I mean we're an IT staff in the school district. So all of us directors are going to be same the same exact same thing. We're always understaffed. If you look at an actual like you know business our size with as many users and devices we have we'd have you know 60 to 70 IQ staff. We have eight nine of us. I think it's nine of us. So I don't count Heather. So it's we do a lot with a little and that's just the way it is. Um and then cyber security and technology landscape has gotten more complex costly. >> Rob got any other questions for me? >> Thank you. >> All right. Sweet. >> I'm Candy Career. I'm the finance director. Um I
043have a team of five so including myself. We have lead accountant which is Amanda Candler. Uh payroll coordinator is the work signs. Uh accounting technician is Jennifer Crutch and the accounts payable is Marie Glitch. So just a little bit about um an overview. Uh so we provide support um and training to staff across the the district. Um we oversee uh all the purchasing accounts payable, receivable um and payroll um to make sure we're compliant with all the state and federal guidelines. Um we process approximately 2,000 purchase orders annually and each has to be reviewed for bid law, railing wage, um restrictions, and then coding. Um we manage 46 procurement cards and we monitor all purchases, approvals, coding in and then screening um them against fraud. Um we process approximately 9,000 invoices annually. Um making sure
044that each um that is uh submitted uh has the the the backup that's needed and um all the charges are allowable. Um we as well administer around um 800 payroll uh deposits um monthly and that doesn't really include our um time sheets and the processing of substitutes as well. Um so just what we kind of oversee uh grants and donations as well. We assist with applications and uh just identifying the funding sources restrictions. Uh we track and submit claims. Uh we support support and organize audits both program and financial. Uh we manage the closeouts and prepare and file the CISA year end. Um we assist with projects both general fund and capital projects. Um we work with um departments such as um facilities on procurement, RFQS um also it um for um uh the major
045projects that we need to procure. Uh we do the project tracking um which includes making sure that we are um finding the retainage and other sub completions and making sure that they're all closed out properly. Um for budget we prepared the annual budget and forecast uh monitoring current balances and we reconcile monthly to the Yakma County treasures um as well as the ESD for our F197. Um for financial uh we prepare their financial statements. We oversee our annual SAO audits and reporting. Um we manage all the revenue and expenditures. We oversee all of our financial software Jesus used in a responsible way. Um we're currently focusing on finalizing our audit for the 2425 school year. Um audits one run a year behind. We will have our our exit conference tomorrow but um everything seemed to
046have gone well. Um we are utilizing the new intouch paid web- based platform system. Um we're training staff and I'm just coming familiar familiar with it. It's quite different from our old um desktop version. Uh we're kind we're working with the vendor a lot more because they're managing it on their side and so um it's taking a little bit extra time just working out all the kinks but it's going it's going well. Uh we're working to deploy uh point of sale credit card readers at all building locations. um athletics has been using them um but it they were on back order for quite a while and so we're finally receiving them and um working with it to get all the compliance um in order for that and just um making sure that we have all
047the training documents um for when we disperse the devices to the um those users. Um we are um adding a platform to for CTE for on the student side um so that they it can sync with our intouch receiving software. Um in the past they were using QuickBooks and so this um we a little bit more a little bit streamline things in regards to um our receiving process for that. And then we are implementing the new requirements for tax reporting for overtime. um the changes are going to take effect with our um 2026 W2 reporting and so we are working on getting um that all in place and we are as well implementing some new guidance for um procurement for updated guidance from the auditors. um we had just went through and updated our policies,
048but there are some new things that um are coming that will be um upcoming and so they're just recommending that we go through and um update them now versus later. Um upcoming we are preparing for the 26 27 annual budget and the four-year forecast. Um and then from there we're going to be setting up the for the new school year and um completing the year and forecast for the or the year and close out for the 25 26 fiscal year. Um and then after that we're just continuing to work with directors and staff to identify um some potential um funding sources that um we may no longer be receiving. Um just as an example, our um CTE director, he's applying for an aerosp aerospace grant with um Boeing that we previously um received through OSPI
049and with um funding being cut um just trying to um see if we can't utilize all of our grants and as allowable just utilize all that funding that we can and um find some other sources to make up for that. Um and then we will continue to collaborate with departments on just purchasing and building construction projects. Um we our child nutrition um department they received a $96,000 grant from OSPI to do a new um walk-in freezer. So about the summertime we'll um start working on that project as well. Um and then we'll just continue just staying at um current and implementing the new compliance and regulations as they as they come along. And um it seems we've implemented quite a few um changes over the past few years. So hopefully it kind of quiets down
050a little bit. And then um just we'll be participating in professional development um this May um is Wasow and all the finance staff will be um will be attending. So looking forward to that. And then just trying to make sure that we're also uh aware of any other accounting changes and training opportunities um that's offered. And as Jeremy said uh just maintaining vigilance against the fraudulent activity. um we've seen an increase in attacks for um invoice scans and uh direct deposit attacks. So um I don't have a lot payroll or um uh finance kind of seems to revolve in the same type of activity. So um we uh that's about all I have. So >> thank you questions. >> Thank you Candy. Um I think you have you've been in this role about a year
051now. Is that right? >> So, no. So, um I um she Wood was the prior finance director and um she retired in October. >> October. It's not even a year. Okay. But I know >> Yeah. I've been with the district since 2017 in um in the finance um finance office. Um I also assisted in other areas of HR's uh like contracts and benefits. So, um, pretty familiar with that site as well. >> Well, I was just going to say, I know Ryan has shared it, but, uh, he says you've done a great job stepping into the role. Uh, so, um, anyways, your your reputation for you. >> Thank you. Appreciate it. This is actually my first time giving that presentation. >> Well done. And I also just wanted to highlight, I know the high school,
052especially Kristen Johnson and the work she does with all the fundraising through the concession sales. she was really hoping to get the credit card usage and so your leadership to make that happen I know is very much appreciated by the high school. >> I had a question for the board um in regards that the the exit audit tomorrow. I was planning on jumping on but I want to make sure there's only two of us. >> I have the same question. >> I was planning on it but if if the others of you want to do it I I was at the entry so if you both want to go to the exit that's fine. >> Okay. We'll take it. >> You you you both do. Okay. I will jump out. >> I have to. >>
053No, I'm fine. We'll get a we'll get a report anyway. Right. Yeah. So, okay. So, if you guys are doing it, um I will >> scratch it off my calendar. >> Okay. Thank you. >> I I have a question. Oh, I'm sorry. >> I have a question. I don't know who it goes to. I was looking today at our policies and um is there an internal control policy that is in your office or do we have that and and also fraud risk policy or is that something I can find out about >> I I was looking in our policies today just sort of you know we have so many I was skimming through them and I didn't see anything called like an internal control policy so just wondering how we how we maintain our internal
054controls Was there a checks and balance policy? >> Yeah, just internal controls about who you know you have to have multiple people instead of one person doing the same thing. There's usually policies >> that are called internal control policies. >> The 6000 series has the management of the district. So go ahead, Candy. >> And then um also um compliance with SAO in regards to segregation of duties. So we get a lot of our our information and directive from the SAO and then um as well as following um OSPI regulations and our accounting manual and stuff. But um state the state auditors is the one that um provides all the the information in regards to um how to segregate deeds properly especially if you're short staffed. >> Yeah. So SAO is the state auditor's office. Yeah.
055and then maybe share just a little bit more about the accounting manual that's uh from OSBI. >> Oh, sure. So, um OSBI uh they are the one who um creates and disperses the accounting manual for all the school districts and it provides uh information in regards to how to manage all of our funding uh which is our general fund ASB um capital transportation and um any other private purpose funds but we don't have those. And it just tells you exactly um like where you where would you where you could expect to have things coded to as far as where your expenditures are being done um the revenue they give you accounts um for properly reporting revenue um depending on who it's from or um what it what it's for and um they also give information
056in regards to say our sea and then um just um just a lot of like journal entries if you need to reference anything like that. So, they're the ones that um provide that documentation, they as well will send out updates if um when they're making any new changes for school districts. >> The county manual. So, when for example, an account code, every one of those numbers means something and it's the accounting manual that you go back to. Uh so, when sometimes we're wondering, well, how should this be coded? Then we go back to the accounting manual and it it gives all the definitions of all the different account codes right there. So it's not every district kind of making it up. It's you're using the accounting manual from OSBI. >> Yeah. Um we will follow
057the account code structure. We um we are able to create um some subsets which is what we do. Um, for example, um, the accounting manuals say all supplies are a 5610, but we break ours out a little bit further if we want to know um, parts, safer facilities, tires, or um, if we want to track um, uh, like it uh, computers or, you know, child nutrition, food. Um, they also have theirs broken out um, a little bit further. Um, so what we do is we usually will just roll those up when we're um doing our annual reporting for those. I have a question. Um, do we have an overall maintenance rate fix capital fund or is it each like it have their own and um facilities has their own or is there an overall like
058for large items? >> Oh, sure. So, um depending on um depending on the cost of the item um and whether it's being paid from a general fund or capital, um the new threshold is $10,000 for capitalized items. Um so, not every department has their own budget um for capitalized items. Um they get their annual budget and then it's up to um their determination to um utilize those funds based off of what um they're needing to to spend for the year. So for under 10k >> for under 10k >> but for over 10k is there an overall district list of like priorities of things that need to be replaced. >> Um so we don't we don't have like a list as far as um when we're coding to our capitalized items. It does say what can
059be coded there. Um but we do have our capital projects fund um which is which um is different than our general fund and that's um when it's more construction based and so then you would code things there. Um we do get we do have our projects that um we do focus on like like was saying um their list um some of those things would fall under capital projects um like a junior high piping project. Um so and then we would code um that type of construction to um that fund. >> So does that just come up like on an annual basis on your budgeting? >> Um yeah. So, what we'll do is when we're creating the budget, um we'll go through and we'll um we'll highlight all of our projects and the funding remaining. Um
060for example, we did have like bond funding and then we had um state match and then we also had our local um construction funding which is when we would move our money from um general to um to capital. And so from there, that's when we would make a list of the projects that um that we would want to focus on. >> Okay. Okay. So, it's kind of based on what's left over, not an annual prioritization. >> Um, so, uh, >> because we have things come up every year that are like need to be replaced, but they're not really forecasted, right? It's just like waiting for the break and then finding money. >> Yeah. >> So, I think the long range planning committee, I think, uh, they kind of look to, um, create that list of
061items that we would want to focus on. And then of course if there's emergency items then of course we would need to focus on that >> right. Yeah I'm thinking more of the the the break not the replacement of maybe Ryan. >> Yeah and we we spoke about this actually through the levy process too about designating some dollars right >> to go into the capital projects funds >> not only for upgrades that we are nice to have and we want to upgrade but also for those rainy day funds and Peter was a big part of that conversation as well. So, but one of the things um as we put it into the budget just because there's a lot of flexibility here and there. So, if we we have a certain dollar amount for some projects
062or fixes or raining day funds, we would want to try to give more toward the end of the fiscal year um to see where we're at financially before we pull the trigger. >> And then also within that capital projects, we do have line items. For example, the turf we know for the soccer football field complex, we know that needs to be replaced every 10 years. And so there is a line item for 100,000 a year is going to be put into that line item. So that when we uh nine years from now because we already started that >> nine years from now, there'll be money. I mean, I guess ideally you would look at what was how much did we spend over on average every year over the last 10 years on maintenance and over
06310, you know, over the threshold of um items that need that came up that were broken and had to be replaced right away and forecast for that. >> I would imagine that would probably be more department oriented. >> Yeah, because the departments don't have the the capital budget separately is what I'm hearing. So, so just a coordinated effort I guess between um you know facilities, Ryan, um finance um just to identify you know of course to identify um those projects that might require our focus and um which ones that we would prioritize as far as what we would plan to um repair. Um, and Blake and Jack, they um they do a very good job of um of making sure that they're keeping track of um everything that they focus on as well. >> You're
064talking about the stuff they don't know that's coming. >> I'm just saying we have stuff come up every year. So, it would be a little more um you know, less reactive and more proactive to put that in the budget. >> Um but yeah, thank you. Sorry to >> drill you. >> It's a good question. Any other questions? Thank you. >> Thank you so much. >> It is uh 6:48 and I'm going to adjourn this study session and we will start our regular board meeting at 7 o'clock.