001e e e good evening everyone before we begin tonight's meeting I would like to take a moment to acknowledge the significance of today's September 11 on M day 23 years ago our nation experienced an unprecedented tragedy that forever changed us the events of 9911 claimed the lives of nearly 3,000 people and left an indelible mark on the hearts of countless families and communities across the country We Remember The Bravery of First Responders the resilience of survivors and the unity that followed those terrible events we also reflect on the strength of the human Spirit and the importance of coming together in times of hardship As We Gather here in service of our community let us take a moment of silence to honor those we lost those who served and those who continue to work towards healing
002and peace thank you okay I would like to call this Open Session to order um and Report out that no action was taken during closed session please stand for [Music] the ready begin I alance to the flag of the United States of America and to the Republic for which item number four consent agenda is there a motion of approval of the consent agenda I second any discussion just a little bit turn my um under page the approval approving the disposition of surplus items I I was curious about the uh 20 Verizon hotspots are are those disc connected or taken down where did oh there over there tonight so uh we had 40 purchased with a Grant during Co and it ran out cop and we were not giving out nearly that many so I do
003have they been like upgraded or no just um taken down say again out of service they're that weren't being used we don't need them anymore yeah we were paying a bill every yeah does anyone buy those things or are they any uh have any value once they're you'd have to redo the subscription on your under you know your own syar yeah [Music] maybe older people looking for the 5 ones now any other questions seeing none roll call vote hi hi hi I I motion carries um item number five uh approve the memorandum of understanding between the Bass Lake joint Union Elementary School District and Cal State teach program I move for approv a motion is there a second any question this is the memor me randum of understanding that allows us to have interns on
004campus and have a mentor teacher yes y any other questions roll call vote good to me I I I I I motion carries item number six um 6A monthly approval of warrants approval of rewards is there a second a second any discussion I had a question that I asked Tara and it was about on page six says Aries education and there were five uh entries for $524 so I asked you why there were four charges if that also included the FR PL no it's because we have some license U licens through areas that we use for our websites for the district office so we split it out to the site budget and then we have a portion that's coded to the district than any other questions this looks like someone made a lot of trips
005to the hardware store ping any other questions or comments roll call vote i i i i i well she carries 6B the quarterly reports on investments this isn't this is information yeah okay mine seven yours is ours is 6 6 are you l in I don't know oh that's funny I'll go back andr I thought that was anyway um that's just an information item we report on the Investments quarterly and um you can see there information about the County Treasury and the investment fund was there 60 yeah no there's just six I don't know anyways um the return on the County Treasury fund was 2.69% it's down slightly from the last time last quarter we reported on and then our total investment that's our retire liability is up slightly from March should be March com
006any questions thank you Tara item 6C the education protection act expenses okay now I'm not seeing a 6 C do you have a c it's 7 c oners 7 I don't even I just have a0 oh my whole thing just changed hold [Music] up I did I updated today when I was here oh yeah no you guys are right okay myad the financials are a six you should like refresh your page because it should be seven it should be seven so you need to refresh are you logged in okay she's good oh [Music] I back on board um 7 C education Pro protection act expenses so this is information only it was reported on at the June meeting and it just once a year report on spending that fund and us it for 1.2 teacher
007F and so what we6 so you're just required to do a final okay um item number eight hearing persons wishing to address the board sorry [Music] um the public May address the board on any matter pertaining to the school district that is not on the agenda members of the public May sign up requesting to address the board by filling out a request form and turning it into the board president prior to the start of the meeting unless otherwise determined by the board each person is limited to three minutes and 20 minutes per topic if multiple people speak you may also email El Porter basslake sd.org prior to 12:00 p.m. on the date of the meeting if you would like to address the board your email will be read by a staff member at the meeting
008up to 3 minutes in length there will be no board discussion and no action will be taken unless listed on a subsequent agenda the public may also submit a request to address the board on each of the remaining items on the agenda as those items are taken up by specifying the agenda item on the public comment request form unless otherwise determined by the board each is limited to 3 minutes the turn around okay we have um one person Nancy Harlin and she wishes to address US regarding Patriots Day thank you Michelle forting 911 Julie I'm sorry okay thank you foring St and 911 and that moment of silence and my question to the board to teacher a little please can hear oh wow my question was was there an observance of patriots day any of
009the know stay in the formo around that to two classs that doing that I know that to not those than okay but on Constitution Day it's supposed to all the schools are supposed to recognize and thirdly i' like to let you know that I've been praying for all of you all for wisdom and health and strength and patience and everything that you need have that you all thank you for letting me talk um number uh nine act 98 action item um one are are we not supposed to hear the email came in I was unaware of an email can you hear me yeah are you referring to the one that we discussed earlier are you referring to the one that was discussed earlier um yeah I thought that was s in as something to be
010read at the that's a closed session item okay very good 9A um Madera County Superintendent of Schools elcap clarification is there a motion I make a motion make a motion that we approve the Madera County Superintendent of school second discussion beat that up yeah I think the attachment with the memo was clear of what the cations were and those were added we should be good roll call vote hi I I I I motion carries nine B public hearing resolution 255 statement of assurance for the fiscal year 2425 regarding State instructional materials grades kindergarten through 8th grade motion we approve theing with open the hearing and then um close the hearing um the hearing is now open uh regarding instructional materials for grades kindergarten through eth grade so this is just showing that um all of
011our students have access to all materials um textbooks Chromebooks and the like and um they're align to the state standards is there any any public comment questions I think my only comment would just be that it's good to see all the curriculum listed so people are wondering what the curriculum is it's used in the class rooms that approve culum then here it all is on one document anything else I someone in the public you noticed that there's no foreign language list on we're using textbooks and is this thank you is this for last year or this upcoming year is this is it is the 2425 am I on the wrong again the M says 2324 and at the bottom it says date September 11 two on your on the attachment the sufficiency of instructional materials
012am I on the wrong place yeah I'm on the attachment oh the date at the bottom is uh on the attachment is incorrect but up at the top it does talk about the um right right before or where the I and it says have that noted right above where we mark the yes yeah the DAT are sorry I didn't know it's that before but I I thank you sorry no that's okay I was thinking maybe it was for last year was sometimes things are you made a note of the clle um updates langage [Music] um well the foreign language elective it's an elective and so this is more for like the core instruction so I need to look in to see if that's something that we need to add to this or not but it
013is also good information for us to have that those material so so I'm history books 20 years old 15 years old the Spanish that we use the current freshman level Spanish curriculum that's us bys that's class it's supposed to be mirroring right because they get credit for that they credit for that if they certain GP GPA and then instructor um approval and they can go right too okay um decision the high schol so it's it's the same par one that they're using up there so that would have to be obviously a discussion with them as well yeah get credit for the high school they they'll I'm sorry I misspoke they get the ability to move into sorry correct but the curriculum that you're using is the same as wasuma no different okay so it's 20
014okay that's we okay thank you we need to get that it has history Changed History look at look at the history textbooks yes but have we done we've done an adoption right since money aside in the restricted Lottery sorry there is money set aside for text adoptions and restricted so we would there's a whole plan involved that we would have to you know research that and find in the budget what are we do for a curriculum adoption it's been here seven years I don't recall anything changing since I've been here so I don't know I would say we're do we're doe okay great look great hearing this is thank you for that that's good thank you are there any other comments okay you guys good okay I'm going to close the hearing okay so is
015there a motion we just have the hearing there it's an action item but what are we approving the resoltion the resolution the resolution of assurance of of assurance that the this curriculum has been provided to every students okay and and okay that makes sense okay um is there a motion to approve the resolution I'll make a motion to approve the resolution I'll second any discussion roll call vote i i i i i motion carries item 9 C public hearing of resolution 2506 the Gan limit calculations I'll open the hearing Tarra could you tell us about the G limit calculations please yes this is something we must complete annually to identify how much state aid counts towards the Lo local agency's Gan limit and there's a resolution that goes with it that we provide to the
016county saying that we went through that process I put an article there from the Lao which is the legislative analyst office they do a lot of um articles and things about different legislation for tools so if you want to learn more about the Gan limit it's something that's been around for many decades and our state software automatically calculates it and says we're complient we just have to have the resolution that goes with that there any comments from the public how about the board okay I'll close the hearing is there a motion to approve resolution 2506 the Gan limit calculation I'll make motion a second any discussion roll call vote i i i i i motion carries item nine D un audited actuals okay is there a motion to approve the United action RS I move
017approval sir thank you and discussion Tara please um proceed with your presentation and we will hold all our questions until you're done so you'll see on the packet there I have the presentation as well as the summary of general fund 01 where I highlighted the revenues and expenses as well as the beginning and ending fund balance but I'm going to cover all that in my presentation I just gave you that if you wanted a snapshot and then there's also the full 2324 UA which is UN audited actuals acend the full scan and then the trcs are the technical review checks so once everything loow into the state software it has to pass um several levels of checks so I included that full packet with all the forms and that was all posted on our website
018on Friday so I'm going to go through this um and then I will give you a chance for questions so here I put the original budget versus where we ended the year with so you can see the variances in terms of the revenues and expenses this is typical to every year where um different revenues come in and then expenses are added to the budget um and um I'm going to go through that and some of the following slides but it affects what our ending fund balance is and the biggest change was our beginning balance you see there at the top and the uned act that went up because of the accounts that rolled over and then our ending balance we're still just leing our Reserve just just the 4% that's not much extra uh here
019you can see uh my chart of the revenues the majority of our funding is the lcff which is the local control funding formula which is our property taxes that comes in based on the formula with the Ada with our student attendance so that's the majority of our funding and then the rest is um Federal is things like Title One and other Federal programs and also Co funds and then State funding the biggest chunk of that is elop which is the Extended Learning opportunities program and then prop 28 and some other onetime funds in the full unaudited acual packet it has the restricted fund breakdown and then it has all the different Revenue mons here's our actual expenditures and if you look our salaries and benefits really um are majority of that it's around 80% of
020our budget um and then the remaining uh items are Services uer expenditure so that's like our utilities fuel supplies pretty much everything keep the schools going um as well as services like if we had last year we had a virtual speech pathologist we had legal fees all that kind of falls under services and then books and supplies um that again could be plasting supplies um as well as the the biggest Chunk in that because you're thinking wow that's a lot of supplies well remember we purchased the computers with the one time Co funds and that was around 400,000 so half of that amount is the computers that we purchase that have the fiveyear warranty so they'll have service all five years for um for the student and um we were able to update those devices
021using the remainder of the co fund so that's not a typical number but you saw the variance there on that first side that's that's the big part of that is um from that and then capital outlay is any kind of capital projects improvements to s for large equipment so here's our enrollment in AB history and this is really what drives that big part of the those revenues when you saw the lcff funding um and when I started here over seven years we had 891 students in roll after Co we had gotten down um to lower amounts and then um currently I updated this just the other day um we had 796 students and then I updated the enrollment report right before the board meeting that was and we were at 794 and then the Ada
022is the blue line and so we're funded at average attendance and we've talked about that before how the funding model is really um it doesn't make sense because you might have you know 100 more students than what you're being funded for but that's how it is in the state they have put forth legislation to change that and have schools other states they are funded on M but our state has always been set up towards the average attendance and so that projection uh the last few years our Ada has been coming in about 70 to 80 lower than our enrollment so that's where I came up with 7:30 I didn't want to make it too low but if the attendance rates improve um that could be closer together if you look back to um 2019 our
023enrollment was 891 and our Ada was 846 there was only you variance at 4550 so that's with getting the attendance rates back up but as you know from other reports and the lcap you know how chronic Vin is has been an issue and we're inding Sy for that so that is something we're working on with all Sites um because that uh difference could be 3/4 of a million dollars funding less by having not being funded for all your students and then this slide within my uh I did in July attended a a school Finance conference U virtually and this slide was in their presentation so I wanted to use it it's really powerful because if you look at that over the last 24 years how much it's not just our district it's Statewide where they're
024facing such a big decline in enrollment people are leaving the state um and and you can see it's gone down I you know what about million million students so it's crazy so other we're not the only ones in this boat with the lower enrollment and um in then the intendance issues but I just wanted to show that that that's something that they're seeing Statewide at all all schools and um you know the cost of living in California had there's so many factors have gone up so much a lot of families you know it's cost inhibitive so they leave to go to other stes with different tax and areas such so but it is definitely affecting all the schools in California so this slide is one you're familiar with that I do during other presentations when
025we started the year we had budgeted um routine restricted maintenance you're required to do 3% of your expenses and so as your expenses increase you have to contribute a little bit more that's just to do maintenance on all the sites it's just a annual budget you set aside it's like your own funds that you set aside just to take care of those repairs maintenance um and actually you can see if you've seen the district process we had healing paint and Robert and his team have worked really hard they've at the office we got a new wheelchair ramp we got some new signage and Landscaping so things like that we uh our mot team has phases each year that okay we're going to work on these projects they have to use that little budget to kind
026of prioritize what needs to be updated each year so that only had a small change and then special education as you know we're uh we're really um struggling with that one with the cost because a lot of student needs have gone up more students have come to our district especially if they said the state average about 12% of your students is special ed your district and we're sitting right around what 20 22% so um that's the change there I mean that's the majority of that 262,000 you see on the bottom corner so I just show this because um those are programs that were not being um for special ed we're we're given around 300,000 from the federal government and the state and this is one that I get on my Soap Box about every year
027but and then we're making up the difference for the rest of that and they say every year we're going to add to it I mean it's gone up maybe a few um so if you see we're spending um you know 1.5 million the contribution that's what's coming out of our own general fund and then that doesn't include the 300,000 that we get but our cost is 1.8 million for just our special ed program alone and you can see even with current openings we've had to post some new openings and we can't even really admin positions but if a student has an IP that requires a one one8 we really our hands are tied we have to add position so the ending fund balance this I covered a little bit on the beginning slide but um
028it always varies by the year end and that's mainly because when we do the budget adoption we haven't rolled over the accounts yet so when we started last year um then when things are rolled over um there's a little bit more ums that carry over over it's do the beginning balance most of that 2.2 million of the ending fund balance is restricted and that's listed in the attachment but that's all the different programs like I mentioned about the restricted lottery for curriculum um the propop 28 the onetime learning uh recovery block grant Co funds all those restricted money they're not funds you're supposed to use you know for um ongoing things so when you look at our ending balance we just meet this 666 209 um or 661 is what our our required Reserve is
029and where we don't have that much extra U our month in your reserve is supposed to cover payroll and other expenses right now our expenses our payroll is 700,000 and then accounts payable is uh 200,000 so our Reserve isn't really covering that so we're really getting um down to the unrestricted balance um without the funding model changing in the state and then also our enrollment now being under 800 and we're at 794 students we ended the school year last year with 833 so that's a big difference that we're going to see this year in the funding right now luy they are allowing a threeyear average of your adaa to kind of give you some Grace um but it's still going to be catching up with us in future years and you do want to have
030a higher ending fund balance than what was projected um because you um you are if your deficit spending you need to have that money set aside and and um you would want to know until we get our tax allotment in January you would want to have money there that's able to pay your so for CA we have another item on the agenda for the ca waiver where I'm going to go over that more in detail on that board item action item so I just wanted to give you these slides that have some background info from my school Finance Workshop so forms the E know I present on this in previous years it's a legal requirement I think they said it's from 1929 um so it is an Antiquated requir um Ed code was taed in
0311929 for this formula and um you're supposed to have 60% of your salaries and benefits in your general fund being for teachers and classroom uh a so they weigh that against your total expenditures and a lot of districts um are having trouble meeting that which I'll will cover on that agenda item but here's a slide um from that conference where they're talking about districts who are not needing it and you can see just over the last five years um how it's gone up almost 20% and I will again I'm going to go over this but it's mainly because of the co funds because if you take all your instructional expenses that you have in the top number and then your denominator is any other projects Co funds are due process expenses speech uh the virtual
032speech all those things in place in syomin those are not normal PL that you have so it makes it impossible to meet that but I just wanted to show this because it's really um challenging that um so if anyone has any questions the Auditors will visit in October Hallelujah and then we'll we'll have we'll finish the audit they've already uploaded around 90 items for me to give them I've given them around 60 so we're working through the audit and then they will come to the December meeting and um present or no I think it's January where they present the audit report but we're working with them uh through October to get all the financial statements audited and then in the first interim we report on in December and does anyone have any questions thank you
033ter any questions thank you thank you he we U have a motion and a second discussion vote i i i i i motion carries okay item n e adoption of board policy and administrative Reg e e for