001All right. I'd like to call this special meeting of the DC Ever Area School District School Board to order. First up is roll call. Shannon >> here. >> Katie >> here. >> Josh >> here. >> Ye >> here. >> Ben >> here. >> Larry is not um present and I am here. Please stand for the pledge of allegiance. I pledge allegiance to the flag of the United States of America and to theublic for it stands one nation under God indivisible with liberty and justice for all. >> Thank you. Uh, is there a motion to approve the agenda for tonight's meeting? >> So moved. >> Second. >> We have a motion and a second. Any discussion? >> We'll make the second. Sorry. >> Ben did. >> Thanks, Ben. Want to fulfill my scribe duties for Ellen.
002Otherwise, I'm in trouble. >> All right, we have a motion by Shannon, second by Ben. Uh, no additional discussion. This requires a voice vote. All those in favor say I. >> I. I. >> I. >> Any opposed? That passes. Uh, next up on our agenda is the HSA tax reimbursement. We'll take background first. >> Sounds good. So, um, I'll frame up really working off of the background that Kelly has shared with you and I'll let her fill in some blanks and answer any questions that you have. But um you know that in June we discovered HSA contributions being taxed and a correction was made shortly after that to make sure that our uh July payroll going forward was accurate and we essentially stopped that error going forward. Uh in working with DPI um we confirmed
003that we can um take care of reimbursement for the previous three years which is consistent with what the statute of limitations allows. I know that the board would want to take care of people and do that as quick as possible and balance impact on future budgets. So, the fact that we could put that on this past year's books is really a substantial effort for us to address that concern. Um the total cost for those three years is about $48,000. And um we would move um on reimbursement after we explore this bigger picture a little bit further. And you know, we've got a meeting on the 13th coming up here that will allow us to dig into the rest of this as a package at that point in time. So, um, at this point, um, we're
004still in that exploratory mode and, um, we'll bring you more information as we have it at that meeting. So, uh, it will require obviously the second uh, set of action that we're requesting tonight would be an amendment to the budget um, so that the auditors can see that on our books for last year. So that's why you have um two separate motions. But Kelly, want to fill in blanks? >> Yeah, I would just add that our auditors are actually in sight today and tomorrow. Um so the timeliness in this or the need for today is to make sure that this um the budget revision um was approved and the choice to do this was approved so that we can capture that as we close out our fiscal year um today and tomorrow. Um, we also
005have to make our fund 46 transfer by July 30th per statute. So, this gave us direction with these three years to have a more accurate read on year-end funds and the amount of that transfer. So, you'll also see in that budget revision, it's making the adjustment for um the FICA Medicare reimbursement, but also adjusting our transfers to 27 and 46 as well. Thank you. And wish that with that um I'd like them to make a motion to approve reimbursement to employees who had federal HSA, FICA, Medicare, uh FICA, and Medicare tax withheld from their HSA contribution during the fiscal years of 2223, 23,24, and 2425. Is there a second? >> Second. This is Ye. All right, we have a motion in a second. Any additional discussion? >> Lindsay, I would throw out one other thing.
006I apologize. I should have uh given at the front end of background. Um would like to add to that motion that we use an an approved mechanism um for the distribution of that. So, we're going to continue to work with legal and um make sure that we do that in a way that's accurate uh per their their guidelines. So, I would um I should have requested that on the front end, but I apologize. All right. Uh, I will amend my motion to approve reimbursement in pending or in the direction that it needs to be per legal guidance um to employees who had federal HSA, FICA, Medicare tax withheld from their HSA contribution during the fiscal years of 2223, 2324, and 2425. I I'll um I'll make that second um a a friendly amendment as well.
007>> All right. Any additional discussion of that? >> Um hearing none. This requires a voice vote. All those in favor of the amended motion say I. I. I. >> Any oppose? That passes. Uh, next up on our agenda is 2425 budget revision background first. >> Um, Kelly, you want to go ahead and go inside? >> Sure. >> Yep. So, within there, you'll see those revisions as I mentioned. Um, we do have to um capture the reimbursements within the appropriate funds. So you'll see all those funds listed um for a total of just over 333,000 48,000 will be in re reimburse to employees but because 2025 um is still within the active tax year we actually make a correction to that. So it was already expensed and we get a credit back um in the second
008part of the year but 48,000 would go to employees. Um, again I said as we kind of are projecting year end, we previously had budget line items for our fund 2746 transfer, but we needed to adjust those as well with this additional expense. So you see those as well. We also had two more minor um budget errors with our wise data finances. Our data goes um to nightly um two DPI. So you'll see a fund 21 and fund 42 unrelated to this but needed to be cleaned up and since we're bringing it forward um added those to the revisions as well. Any final cleanup um will be done in August post audit if any additional budget revisions would be needed. >> Thank you. Which with that um is there a motion to approve the budget
009revisions as presented? >> So moved. Second. >> Uh any additional discussion with this hearing? None. This requires a voice vote. Um all those in favor of the budget revision state I >> I. >> Any opposed? That passes. Um and with that, our next item is to adjourn. So I will officially adjourn this meeting. Thank you for joining. Thank you. >> Thank you. Have a good night. >> Thank you everyone.