001at 6:35 only for what? Three more months. >> Okay. We do not have anybody here to speak publicly, right? >> That's what I see. >> All right. First thing on the agenda is the 224 225 audit report. >> We have Chuck. Chuck is on. >> Say again. >> Chuck is on Chuck. >> Hello. >> Oh, the audit. >> Who did the audit right here? >> Oh, the audit. Who did the audit? >> Hawkins and Ash from Am I right? When I say >> it looks like Chuck is trying to talk, but his uh he's not coming through. >> Okay. Can you hear me? >> Okay. Anna can. Good. came out. >> Wait. Wow. We're getting like >> infinity. >> I I mean, I'm I'm a twin, but you know, that's ridiculous. >> Hang on, Chuck.
002We're getting to you. >> I got you. Oh, there he is. >> Sorry. >> Oh, no. >> Sorry. >> No, no worries. Okay. >> Is not um >> Oh, I ain't do the same thing all the time. And I will be on the phone. She'll be talking. I'm like I don't hear anything. >> Go ahead. Shouldn't it be coming out through the Chuck? Can you uh can you say something? >> No. >> Great. Great to be here. >> Gotcha. >> Okay. Um do you guys have hard copies or electronic copy? >> Okay. So, I'll I'll try and give you the paid the pages in the PDF as I uh as I give a brief summary. >> Okay, are we ready? >> Okay. Uh first item I would want want to mention is um page four
003in the PDF uh four through six or three through five if you got a hard copy. Uh it's the independent auditor's opin report gives their opinion on the financial statements. Main thing to notice uh note about this is you received a unmodified or clean opinion. It's the best opinion you can get and it's the same opinion you've had for every year that I've been associated with your district. So you know what I shoot good job. Um it talks briefly about what we base our opinion on. you know, we look at enough information to uh satisfy yourself that it's materially correct. The one thing I tell people is we don't look at every transaction because number one, we wouldn't have the time to and number two, you won't want to pay us to do that. Okay?
004So, we look at enough information to satisfy yourself that it's material and it's correct in all material respects. Okay? So un unmodified opinion that's that's good. If we move forward to pageuh eight on the PDF or six in your hard copies if you're looking at those six through 14 is what's called management discussion and analysis. Okay. Uh this gives a brief summary of what happened during the year. Some of it, some of the language is kind of boilerplate, but the but the numbers in here are unique to your your district. Um, you know, if you look at it, the um expenditures for the year um $65 million that's under, you know, different, it's not the DPI type of expenditures, it's the um governmentwide sort of expenditures. But um all said and done, you had 65
005million, 32 million of it was direct instruction. Um items to note in this management discussion analysis. If you go to page um nine of the uh HUD copy 11 of the PDF, this gives you statement of net position which basically gives you your assets, current assets which is principally cash and and receivables and then your capital assets, you know, fixed assets like buildings and equipment and then it gives the food outflows which relates to your Wisconsin retirement system principally. And then your long-term uh liabilities, 17 million of long-term debt um including Wisconsin retirement system. And then at the bottom there's the net position. That's you know the assets are what you own. Liability is what you owe. And net position is what you would have left over if you liquidated everything. Okay? So your net
006position is about $58 million to the positive. If you go one more page, you had an increase in net position in the last year of about 1.2 million. Now, note that these uh revenues and expenses, the expenses include interest on long-term debt, but they did not include principal because this presentation is more like a commercial entity where you have um fixed assets as a balance sheet item and long-term debt as a balance sheet item. When you report to DPI, any fixed assets you buy are expensed and any money that you borrow is considered revenue. Okay? I know we will touch on the DPI numbers in a little bit. Uh if you go to uh pageuh 15 of the PDF, this shows your capital assets broken down by land uh improvements, building equipments, something crazy called
007the SBITA or Saba. That's contracts for use of software, uh basically cloud computing stuff like maybe your um your financial software, your student management software. Okay. And then there's depreciation associated with that stuff. Uh go one more page. It shows your your debt long-term obligations and other obligations. Now, if we go to um I'm going to skip forward to page um 22 of the PDF, which is the balance sheet governmental funds. This is reported the same as what you'd report to DPI. Okay. Uh, principally you have cash and investments, taxes receivable as I mentioned earlier. Your biggest liability is your payroll that you pay over the summer months. Payroll infringes including insurance. And then what's left is your fund balance of $24 million in the general fund. Now realize the general fund column includes anything
008that you have for special education. They can have us combine those two. As you can see at the top, the fund numbers are there 1027. So that's your general fund and your uh special ed, the debt service fund, and then all the other funds uh make up that second to last column. Now, if we go one more page, this is your activity for the revenues in, expenditures out, and your ending fund balance. Now, your fund balance went down 2.5 million. So at the end of the year, your general fund had 24 million in the fund balance, which is about 44% of current year expenses. That's a that's a really good percent. Now, I know during the co years and and slightly after that, you consciously built up your fund balance because you knew you were
009going to have to overspend in some future years. Obviously, you can see you you spend it down by about 2.5 million, but you're still at at 44% of current year expenses. Districts we do out of a manlock office. Principally, that that fund balance ranges from um generally about 15% to around 50%. Okay. So, you're at the upper end of where we typically see fund balances based on how much of one year expenses and DPI gives no guidance on what's appropriate. Most of my districts are someplace around the 20 to 25 or 28%. Okay. Um but in some cases they they build up more for future um let's say improvements or something that they don't want to borrow for. uh you know it it really just depends on part of it is on your ability to
010uh levy taxes, state aid and obviously on your u control of expenses. Okay. >> And really the thing that you have the biggest control over is the expense side. The revenue side is kind of decided for you based on stuff like student population and property value. um instruction uh as I mentioned earlier your instruction is uh in this case $30 million almost 31 out of a little over 60 million so it's um right around 50% again districts that we do ranges from about 45% to around 60% so you're right in the ballpark with what I typically see other than that Um, you know, if you go a few pages beyond this, we get to page 26 of the PDF and extends for, I don't know, probably about 25 or 30 pages. Uh, this is what
011I call nighttime reading material if you can't fall asleep. Okay. It's not it's not very exciting stuff. A lot of it is uh language and verbiage that we require you to put into your financial statements to give disclosures on uh you know explaining the numbers that are up front. Just a little more detail on them. Um, nothing too crazy to point out here except I'll I'll just touch a little bit on the um um if you go to your uh page 20 uh 34 of the PDF which is long-term obligations. >> It's 28. It's Yeah, it's page 28 if you have a hard copy, but 34 of the PDF. >> Yeah. And so you can see you've you've got about 3.3 million of bonds. Um you got a fair amount of compensated absences for sick
012pay. And then you've got u your oped healthc care is the other big one along with the Wisconsin retirement system. Now something some items to note there. the compensated absences. Um that number part of that is is due to you adopted a new uh required Gazsby in this in this last year and Gazsby stands for governmental accounting standards board. So they promulgate uh ways that we have to audit and stuff that you have to put in your financial statements. And one of the things they had recently is uh compensated absences. So, you take a look at your sick pay policies and make some determination of if you're going to uh if that's going to be a liability to you or not. Does it best does it carry over from one year to the next? And
013is it based on a service that's already rendered? So, those questions when you answer those yes, then you start looking and saying, "Okay, are we are we fairly sure we're going to have to pay something out?" >> In your case, yes. Okay, it's listed at 4.2 million. Chances are you won't pay out 4.2 million, but based on what you know now, that's a possibility. Question. I do have a question. I just want to make sure I'm understanding. You're saying that 4.2 million is the uh monetary amount of sick time this district currently has like um acred for all the employees across the district. Is that correct? All yes, all employees. >> All employees. Okay. I just wanted to make sure I was understanding. >> And you know, and they would have to they meet certain
014criteria to get some of that stuff. And some of the payouts I I I forget because I you know, I've worked on a number of districts. I forget what your policy is, but I think you're limited like you you paid that $60 a day or something when they if they retire and they get that sick pay paid out. >> Okay. You know, >> and that's what you're accounting for. Like if they we had to cash it all out tomorrow, this is how much our district is on the hook for essentially. >> Yeah. Potentially. Okay. And I don't want to give you the impression you got to go and borrow $4 million. Okay. Um but that's that's a potential at this point. And obviously it varies from year to year as as people leave or or
015let's say there's a change in policy down the road or what have you. >> Okay. All right. Perfect. Thank you so much. >> Sure. Um, yeah. And so, you know, in the last year, the other thing to point out is the bonds payable went from 8.3 down to 3.3. You made your normal bond payments plus you made some additional cash to fees payments. So, you had some additional cash and you paid some extra bonds off, which saves you interest in the long run. You know, >> it's um and so now you're down to, you know, just over $3 million. I suspect going forward you'll just pay although I can't speak for you but you'll probably just pay the the principal as it comes due. Um, >> you know, typically cash deficence is done when you
016can um either have excess cash that's not earning as much as maybe the principal, you know, the interest on the debt would be or you just want to free up some some uh uh space under your cap to to be able to borrow down the road. You know, if you're gonna, let's say, present a u a referendum to people, you know, you might say, "Hey, you know, we we worked down our debt really quickly the last time, you know, we're coming back and and we're looking to borrow for this or that project." Um, you know, you've been aggressive in paying down debt, which is a good thing. It shows that you're uh you're managing your uh cash flow appropriately and and uh you know grasping opportunities to pay stuff off early if it makes financial
017sense and that sense in sensing just moving forward to only pay on the >> Well actually um I do have a document from bear that talks about paying some pieces off early first, but I don't know what >> drove any of that why we have it. I don't know who asked for it, but have it. >> Okay, >> so somebody talked about it at some point. >> Yeah. And that's the other thing, >> you know, your your financial advisor, whether you use Bay or or or someone else, they typically kind of keep an eye on that stuff and and and know what the trends are in in borrowing and and interest rates and that type of thing, at least what they expect they're going to do. And I think they're pretty proactive. Well, number one,
018because it generates them some fees at some point, but number two, they're pretty proactive in in uh advising districts of potential opportunities to to refinance that or to do cash defense like you did. So, um you know, I can only speak to what I would think they might you might be doing, but again, uh Bill is probably more on top of that than I am. We look at it after the fact, basically. >> Okay. Thank you, Stacey. Thank you. >> Yeah. And so other than that, not a not a whole lot. Um the uh you know, you uh retirement plan with the Wisconsin retirement system. Um I always kind of give a plug for the WRS because there this year they're funded at 98.8% 8% of expected uh obligations which in in the 10 years
019or so that we've had to do this disclosure and there's a whole bunch of information in the back that shows this but the WRS is typically funded at anywhere from 95 or so percent to around 105% of what the obligation is. So if you're around 100, it means you expect to take in or you have on your books enough to pay 100% of the liabilities till everybody's paid off for retirement. This year they're at 98.8%. So, you know, they're pretty close to the 100% funded. Um, I expect that the Wisconsin retirement system, they're probably in the top five percent of top five systems in the entire country from a funding perspective. You know, a lot of other systems are not funded nearly as as robustly as as Wisconsin retirement system is. >> And so, it's
020a it's a well-run it's a wellrun retirement system. And you know I my opinion um people can have a lot of faith in in the uh uh that when they retire that whatever the promise for a retirement benefit is going to is going to be available to them. >> Other than that I I don't um I I guess the only um the only thing I'd point out you know I talked about the um um uh acred sick pay. If you go to page 45 of the PDF, it's like right at the end of your uh notes to the financial statements. Last item talks about a change in accounting principle. And as I mentioned, you had Gazsby 101, which was the acred compensation or the compensated absences and the for like the sick and vacation. And
021you can see the the change for the current year um if you it's actually going back to 24, the beginning of the current year was 3.9 million. um is what it was at the beginning of the year. So the increase from this year compared to last year was only about $200,000 between two and 300,000. So that liability that you asked the question about the 4.2 million at the beginning of the year it was it was nearly $4 million. So it only went up about 200,000 a little over that in the last year. And after after the footnotes, a lot of required uh uh information on um you know, again, stuff that we're required to present, including stuff on Wisconsin retirement system, stuff on your on your post-employment health care and some of the data uh
022combining statements on those the other column that was up front. Okay. Um, and overall, you know, you, as I mentioned earlier, some of those percentages, you guys are in good shape. You know, from a fund balance standpoint, you've got adequate fund balance. Uh, you're not going to doesn't look like you would have any sort of cash flow problems in the foreseeable future. Uh, because you have you have pretty good cash on hand also. Um, so all in all, um, I, you know, not much, not much negative news here tonight, which is a good thing. >> Perfect. Thank you so much. Thank you for that. >> You know, and I'm not trying to rush through. I mean, I can spend as long as you want answering questions if you have them, but um you know, there
023may be some uh Indiana fans, alumni in the audience here. So, you know, I know that's uh national championship game tonight. So, I'd hate to take anybody away from that, but um certainly if you have questions after the fact, uh send them to Stacy and she'll get them to us and we'll get you an answer if there's something you you know get I get off this call and you say, "Ah, I was going to ask him about this and I forgot." So, certainly we we're available anytime to answer questions. >> And hello to Amber who actually performed the audit is going to be presenting at the board meeting Monday night. So, okay. come up with anything between now and then building on Monday. >> Thank you very much. >> You're welcome. >> All right. Have
024a good evening. >> You was welcome. >> All right. Bye now. >> Are there any questions? >> I'm good. >> I didn't have to look in there. H >> if you want more information about that debt, I've looked at this more while he was talking. So I don't know if everybody's aware. So we make principal payments every April and we make um well principal and interest every April and then interest payments every October. It looks like somebody came up with a a scenario where we pay off all our fun 139 debt in April. >> What is the interest rate on that debt? Is that just one >> note or is that several? >> It's several. They range from two to 2.6. It looks like >> at all. >> And that's tied to our our rating
025partly, right? Being able to get good. >> Anybody got any questions on that? All right, we'll move on. question, but I think paying it off in a timely fashion is really helpful as we move into the referendum, >> especially with your cash flow, right? Okay. I think we can thank you, sir, for on and thank you too, Stacy. Very much. You're welcome. >> Okay. Uh, now we're into this Bobcat Discovery Grant. Any questions on that? >> It looks to me like this is a done deal. Like we've >> I have the check. >> Yes. >> Technically, there's a policy that says these have to be accepted by the board. >> Oh, I didn't know that. >> We do have Anna Vitali who wrote this online here. And so if you have any questions by for
026Anna, she's here with us as well. >> Have you got anything, Anna? >> Uh, no, I don't. I am just really really looking forward to getting this piece of equipment uh into the classroom. I'm very very grateful for Deuce and Bobcat. Um, this was something that's been in the works for quite some time. Uh last year I uh applied for the grant and the only reason why it was turned down was because of a a discrepancy on their end as far as uh what they were it was their first time changing the grant around that way. And but anyways, in any case, um I spent a lot of time, you know, talking to a lot of people and met with the deuce and Bobcat people at Skills USA Nationals to try and promote them, you
027know, awarding us this grant. So, this is uh a really uh neat piece of equipment that the kids will be able to use in a lot of different ways. >> It's for credit second year in our district and has done phenomenal job in the year and a half. And so, thank you, Anna. We can never tell you thank you enough for the work that you're doing our students and looking for creative ways to bring some dollars into district. So thank you. >> I echo that. I thought Grant was well done and it's exciting to see you folks reaching out and being creative about getting some of these funds to do some special projects and things that really help our kids. So thank you. >> Yes. And that engraver is going to be able to be
028used by others in the district as well. >> Yes. See, and that that's good, too. I saw that in policy, too. So, that's great. Very excellent. >> Yes, we can say we appreciate what you did. >> Yeah. >> Thank you very much. >> I appreciate the involvement of the the local businesses. I mean, that that's really one of the reasons why I wanted to come to Watertown is because um of how invested our community is in our schools. And it's it's pretty impressive from my end. >> So now that we have the check in hand, when will it be installed? >> We have to pass the resolution first. >> Always. >> Well, is there any other questions on it? So >> So we pass it. >> Are you making a recommendation? I can >> I
029make a motion that we accept the I believe it's a $25,000 grant. 20 20,000. Okay. $20,000 grant from Duce and Bobcat Discovery for the laser engraving. >> I second the machine or whatever. >> All in favor on the board say I. >> I. >> Thank you. >> Much appreciated. Thank you very much. >> Thank you. You have a good evening. >> You too. Bye. >> Silks, you're up next and your maintenance plan. >> I thought he's got it all lined up. >> Um, so we we carry a 10-year equipment and maintenance plan. Uh this allows the reason one of the reasons that we do a 10-year plan is number one to help us forecast budgeting uh for what our needs are. Um I will say this is not a zerobased type plan. This is based
030on a steady um a lotment of funds over the 10-year period. So um there's definitely a lot more stuff that could be on this plan, but what we do is try to match what we have to what we are going to be able to spend on capital maintenance. Um and uh the plan uh was lar and there was a five-year plan I think in place uh and I think a 10-year plan was in place two years before I got here. Uh which allowed us to be eligible to utilize our fund 46 funds I believe last year is when we we became eligible. Um and then through the work uh with some of our consultant partners like P and uh Upper 90 Energy like they've done some and I believe uh performance services did one too
031for us. Uh they do um audits of our facilities and come up with a proposal for what capital maintenance would be. And I think you guys have seen this already uh in some of the presentations where P is presenting. You might say, "Well, they have a list of like 12 million dollars over five years. This one only shows um their favorite 3.5." Well, that's because they're looking at if we were to do every single piece of of maintenance that would be preventative or we're looking alone to realistically attack. Um the goal is to always be in preventative maintenance mode where we're replacing things and taking care of maintenance before things fail. Um, and this is our best stab at putting us in a good position to do that. Um, but when maintenance is deferred, there
032are things that are reactive as well on here. Um, it's not necessarily through bad planning. Uh, it's just kind of the way things work. Sometime when we go to referendum and we have uh, you know, $1 million worth of work roof work done, that's amazing. But 15 years after that fact, now our warranties are up and we have another million dollars of room work to happen and we don't necessarily have the referendum to put that bill. So this is kind of a plan to space out some of that work over multiple years so that when it happens again, you we're able to attack that. And that's not necessarily saying that either way is bad. It's just planning for for reality. Um this year you I don't attached there wasn't 30 2030 2025 to35 plan. One
033thing that I do want to make a note of was uh last year the equipment and capital maintenance plan was all in one document. This year was asked to pull those the equipment uh and that would be grounds equipment uh custodial equipment and our fleet of vehicles pull that out of the capital maintenance plan as a separate entity. So if you look at it, you might see the totals for the capital maintenance plan decrease by about $200,000 annually. And that's why that $200,000 moved to the equipment maintenance plan, could you explain the color coding? >> Um, so on the the site side, it u breaks it down by what our different sites are. The second or are you talking about in the field? in the fields it's red and green. >> So reds are ones
034that would like if we weren't able to fund things, those were ones that would probably be pushed back or deferred for one reason or another. Um and then the green highlight is items that could be assigned to fund 46 or I would propose that are uh for fund 46. So when you go through the total accounting, you might see that like in 26 27 uh the the total is almost over $2 million, but $1.4 million of that are items that could come or we're recommending would come from 46. >> Thank you. Now, did you did you make this considering there would be another facilities referendum passed in a few years or not? No, this is completely uh dependent upon fund or fund $104. >> Plan for the worst. Absolutely. >> So, any other questions? >>
035I thought this was extremely helpful. Very, very excellent. Well, very excellent. Easy to see. Great. >> And he did tell me, Mr. that this is mandatory by the state right under statute >> to qualify to have a capital items uh fund balance you have to carry a 10-year plan >> people tell me what's going to happen 10 years from now and I'll be happy to hear it >> just get you something to shoot for keep my eyes open when I Grab my car first. But very good. Are there any other questions for Mr. Sugo? >> Nicely done. >> So this has to be approved also, I would imagine. >> So we just move it to full board. If it happens, it goes to the full board on next week. >> Resolution. >> Very good. Next
036item. Um, can I propose something? Go ahead. Because I believe so perhaps it's going to be relevant for Kevin to be around for a number of the policies in item D. Kevin, do you know if you're uh looking to ask questions about that because if not, I think that may be moving item E up because I believe Kevin's probably going to want to talk about policy 63 6320 purchasing. >> Oh yeah. Um, and that way if Kevin, if you'd like to leave here a little bit earlier, I know there's a number of policies in item D. I'm trying to save you a little bit of time, even if the rest of us have to be here. Hold on. >> So then we're going to go we're going to go from uh item C to item
037E, right? >> Yeah. >> Okay. Very good. Item E is now presented which is F uh policy 6320 purchasing >> and the reason uh we talked about this at policy and uh Tammy I believe you're the one who requested that it be brought forward um I could be wrong but I believe that's what happened >> the purchasing one. >> Yeah. This is the uh the purchase limit $20,000. >> Oh yes. Yes. To lower it to to lower it. >> Yeah. for lowering it. I know this is a discussion you guys had in the past. We talked about whether it would be best to talk about it at policy or talk about it at fiscal because it was purely about the numbers. I said, "Hey, bring it over to fiscal." Um, so if you guys want
038to open up that conversation, go right ahead. >> Let's hear what the administration has to say about it. So Stacy and Suks, you can go ahead and make your statements. Well, I don't know that I have a statement to make. I mean, I Well, like I shared with you as an example, I said our um just this week, our church with a $300,000 budget is moving to increase their limit to $10,000. That's a $300,000 budget. We're talking a $50 million budget here and we're talking about dropping it to five. So, seems a little inongruous, but if there's any reasons to do so, it's up to you guys. >> Kevin, >> it's again, uh, you know, I mean, there's there's things in maintenance that are over $5,000 just by the matter of fact. And some of
039those, uh, like one thing that I can point out right now is we are looking to replace a water heater. Um, this is reactive maintenance, uh, but not emergency maintenance. Um, we're starting to notice a leak on it. It's It needs to be replaced. Commercial water heater. We're looking at we've gotten two bids so far, waiting on a couple more. I'm already at over $9,000 to replace that. Um, you know, I mean, getting our three bids, then having to wait a month, come back to the board, take it to fiscal, take it to um the full board for resolution will slow the works on on some of the things that we do. Um and then other things like you know custodial when we order our semesterly you know trash liners that that bill is $5,000
040easily. Um you know I mean just what the expectations for that would be. Um and then I think there's I don't think my department is the only one that has operational expenditures that regularly top $5,000. it for example or come um I mean there are certain types of purchases that you think it makes sense you know more so than others to look more closely at I guess I don't know what the concerns are >> well the concerns are what we just went through with what was that called >> that's that's that's our concern. I'm not speaking for any any of you people. It's my concern. >> Well, I think maintenance is one of those things where if you got to do it, you got to do it. You know, it's it's kind of cut and
041dry. >> Completely agree. >> So, it's though. >> Yeah. We can't shut down our system. >> I I consider that maintenance. I guess it's a form of maintenance. Yeah. I demon >> I really don't have any problem with the 20,000. I understand what Kevin's talking about and and the more you have to buy and the more expensive it gets. It gets a you know you kind of ties your hands and your time. If you want to reduce it some, I wouldn't be against that, but I think 5,000 is probably asking a little much on this to to make sense for abuse. That's just my thought. For some reason, I don't >> I Well, I I know you don't. >> I I >> Go ahead. Go ahead. >> I I just have a I would I
042would propose that we try it for a while and see how it goes and revisit it. >> Well, I have an an alternative idea because of Mr. SuKo's concerns. I would just assume leave maintenance out of there because of the fact that I know what it is to maintain buildings >> and we all do because most of you are homeowners and to leave the maintenance maintenance costs out there and the IT costs. >> Okay. So that's that's one way to compromise on it. >> Right. Okay. What do you think, Julian? Come on. Come on. Um, I Please go ahead. >> I appreciated the fact that um I think it was Sarah Kelly brought a comparison and she put together some numbers for us from other similarly situated districts and we were um I thought we
043were very well positioned at 20,000. So if I understand this right, when Kevin's spending this money or it spending this money, it's within their designated budget already been, you know, approved. I I think the I think your concern, Carl, is um curriculum, instructional resources, things like that. So, so the the one thing and I may be wrong here and Jason you might know or or maybe I don't know Stacy if you might too. It appeared to me that I'm using Nuzella as an example that Nuzella has actually two licenses. It was two subscriptions, one for RMS and one for WHS. >> That's right. >> Okay. So Carl's concern picks up there because I suspect that previous subscriptions had come through not as a single number but it come through as two separate subscriptions at 12,500.
044>> So then they fell under that threshold and they didn't and and people looking at the financial the finances the credit card statements and all that it didn't it didn't ring a bell. Um, so there is Carl. There's cred there's credibility to your position. I'm not saying that. I also just don't want to strangle the district. Um, I think we need to be wise about this. I look at every single document that comes to me through biscll. I went through the credit card bills. I go through the Amazon things and I try to do that with a somewhat of a practice eye as an educator. You know, there were things in there that I had some questions about this time about um duplicity of some of the stuff and I didn't I'm not sure I
045understand it. And could be that they were 2500 2500 2500 and if you put them all together, guess what? They maybe they add up to $20,000. Okay. So then we would miss them. Well, >> so we do have a policy written that it's supposed to be I forget the correct Carl, you might be able to get the term where it is like acred expenses, right? So, if the district spends like $15,000 on toilet paper and then has another $6,000 purchase for toilet paper in n, you know, throughout the school year, that $6,000 purchase should come to the board because that $6,000 purchase caused the district to go over the $20,000 limit. >> Yeah. So, I I I am fine, you know, I like I like Dave. I'm fine at the 20. I I think I'm
046I'm comfortable with how we as a committee look at the information we're given. Um and I mean New Zeal caught my eye because it was $25,000. I hadn't heard about it before. I looked at it research, you know, and then we all collectively made a decision. But um 5,000 just seems low. And Carl, I understand your exceptions, but boy, when you start creating policy that is already it's already exception riddle, then you then you've got it's just it gets more complicated the more exceptions you have. Um, and you were telling me about other exceptions like things that wouldn't fall under no payroll would fall under it. No, you know, none of the standard payments that we do would fall under that. Um, I think those things would have to be carefully delineated. Wouldn't >> I
047would ask for that delineation. >> Wouldn't it be easier to put a stipulation in the policy that accepted from the $20,000 standard is instructional educational materials, some something of that nature? >> Well, that's what he doesn't want accepted from it. >> No, no. I'm saying so instead of writing all the things that can be 20,000. Yeah. instead just say it's 20,000 except in the case of these things because there's probably fewer things that you want to have a closer >> there are definitely is >> so keep the 20 and write an exception related to because I think am I correct that those are the primary areas that concern you >> yes I think that's a very fair point but I yeah you're absolutely correct there's many many things as Kevin is speaking about yeah >>
048yeah we don't want you to wait at the If we're if we're diligent, if we're diligent enough to look at the the budget, look at the expenditures when we do have a chance to we can catch some of those things anyway that might be like we did the other time. >> Not even rectifying that. >> How do you rectify >> if if they were too much than what you think >> not they already had purchased, >> right? And and and problem like with Nella >> that was a you know that was a subscription. So once we pay it, it's done, you know. So we don't have any oversight over something like that. And that's why I think the the 5,000 for something in that category is wise. >> I think it would be able to
049let the board get a grasp of what >> resources are being used throughout the district on a subscription basis to supplement the curriculum the board's proving. >> Yeah. So then would you guys want to have us work on language for that for policy next month and then that gives us some time to craft that out? Carl, I can talk to you a little bit more. Julian, if you want to come in on that conversation as well and >> defin I think that's a good compromise, Carl. And we need to look at some of that other things that the maintenance and the >> No, I don't I I never intended to touch uh my intentions weren't to touch maintenance nor anything that was bid. That's that's set in stone already and salaries are set in stone.
050So, but my my main concern was curriculum. >> Good. Well, that's good. because I don't know anything about critical be honest with you. >> Well, does that approach seem to narrow it enough where it's not just Well, as I'm sitting here thinking about implementation, I was thinking that it might be a good idea for us to sit down and kind of talk through what that would look like. I mean, are we talking like how do you define the things that you want to look at? Is it a certain accounting code? Is it >> you sort of picked it out in that uh budget or what that purchasing? You had a statement in that purchasing uh thing that you pointed out to me this morning. >> Well, it says bids and quotes aren't required for instructional
051textbooks and resources. >> Right. Right. There you go. Right there. That statement right there. >> So that says the superintendent is authorized to purchase all items within budget allocations. See, which almost says anything within the budget is freaking, you know, the whole policy. >> Well, that's that's the statement we're going to have to work on. >> Yeah. So, let's uh let's bring that back to policy. I think that >> will there be any value in putting together a subcommittee to take a look at this. >> Yeah. You do fiscal policy subcommittee. I I think >> I think policy committee can do it probably. I think if you look at policy committee, you have everyone except for Carl from fiscal already there pretty much. So >> that's good with me. >> Yeah. If we if we
052want to do if we want to do because we're we're going to have a meeting about the library policy. If we want to do either add on to that meeting or have another separate meeting that's about this policy that we're discussing as purchasing policy to get into the nitty-gritty of the language, then let's go for it. So I think we've talked about having a close session on Monday hopefully to identify or solidify our business manager and so we could also include our candidates for that closed session for that meeting on that too >> hoping that we would have a business official identified through resolution on Monday and then this would be a nice piece uh that that that candidate could be involved there as well who was sub. >> Very good. >> And that's kind
053of what we talked about this afternoon too with all these other policies. I would feel kind of funny giving these pass through as she's on he or she is on their way again. It might be better to table this group of policies that >> I completely agree. Completely agree >> until we have somebody in place. Yep. >> Good idea. Sure. >> Because we are so close. I mean we thought it was going to be two months a different story but >> so from 6320 we'd say we work towards creating subcommittee for the other batch we just hold until we have a business >> not subcommittee but bring it to everybody in agreement here >> yes >> good all in agreement >> thank you all right now we at the fiscal policy discussion. >> That's the
054one we're holding. >> We're on. >> So, we're ask you some questions. Well, I saw, you know, and I I'm gonna have to start printing off some of this so I can highlight it because then I go back and I go, "Oh, yeah. Where did I see this?" >> There were just a number of payments that were um and I Stacy, I think it was in the checks. >> Okay. Right here. Oh, $2500. >> Yeah, that was a number. There were a number of them in in there that I thought was too high. >> Well, they're on here multiple times because >> they're for different buildings. >> Okay. So, if you look at the codes way over on the right, you see a 130, a 140, a 150, 160, 170, a 200. Those are all
055different buildings. >> Oh, okay. >> And that little 31 on the end tells you that it's common school funds. >> That's what I wondered. >> Yeah. >> Okay. Because it's going for the libraries. >> Okay. Okay. So, and that that looks like somebody's trying to avoid having the big dollar amount that now all of a sudden has to go through all the red tape. It's I mean that's the way it breaks down. That's just the way it is. So, so, um, to the point though, while we're on that, and by the way, we're on the checks and the page two on the the PDF institute right underneath that is Swank Movie Licensing USA. That one's 5658. And so, that one So, that one's for the middle school. >> Yeah. So, you know all these codes
056by heart. >> Yeah. Unfortunately. >> No, fortunately for us, Stey Carl, I think that's the kind of thing that you would raise a question about. >> A lot of these things I don't understand who is surf score. Right above that, >> who are they? >> I don't know anything about them myself. >> It says codable software for elementary library. Let's go. >> It's on page two of 10. >> 125. >> It's looked up, right? >> It's for teaching kids code. How to code. That's what I figure. >> Yeah, >> it's it's what >> it's software to teach young children how to code. >> So, >> and Ry, I had I had I had something there. Copier printer charges $7,572. That's I believe they charge us twice a year. >> Oh, that's that's across the district.
057>> Yeah. >> All right. One this morning on page one. Hen Mifflin Company 122,784 company. >> I I I just had a question about how we get bills for that. So, is that a like a contrition? Um, no. That was a contract that was approved by the board, >> right? >> So, if you don't pay it all at once, you pay. >> Yeah. They gave us a we had this payment and we have the final payment for that same amount is due in June. >> That's the new reading program. >> That's the act 20. Yeah. >> The act 20 read. Okay. So, it comes in two payments. >> Um I think there was four al together. >> Four payments. Okay. Because some of these things when you look at them, they're they're upfront costs and
058they don't appear, >> but these are appearing every so often. >> Yeah. Okay. They they gave us a schedule. >> Yeah. >> So, I got one for the belter company. Uh 66,3525 page one. It's only about >> I'm willing to bet that would be the uh >> that was the uh RMS refrigerator and freezer. >> Yeah. We put a new uh refrigerator, a walk-in refrigerator and a walk-in freezer at uh the middle school. I believe >> it's both of them are walk-ins. >> Both them are walk. >> Yeah, they were. >> Well, I wish they'd say walkins. >> I'm sorry, but I mean that would that would explain everything to me. >> You don't think we bought a $66,000 right here from >> I hope it did, but I mean >> it did come to
059fiscal for approval. Yeah, I did. >> Yeah. Well, yeah, I remember that coming to fiscal and that's what I was wondering about. But I wish you had put in walk-in on that. Then I would have been verified though first >> one line. >> I guess I would have had room there for walking. >> All right. Then there's one on page three for cash for 6,000 bucks. Startup cash for spirit invite. >> What's that all about? >> The big blue review. >> Okay. They get start off cash and then they put back in at the end of the >> That's exactly what I figured. >> And then we got one on page four. Watertown Main Street program holiday vulture for staff 7500. >> We approve that. >> Yes. >> Very good. Let's go through this more
060here. I got them underlined. >> All right. Page six. This is a little this is a few few bucks, but it's Carlin Carlin Sales Corporation. Hanging baskets 285 bucks. What are we buying hanging baskets for? >> Um, I'm guessing for the link I quoted to FFA, but something money came from the youth apprenticeship grant. I'm guessing came from a grant. Yep. >> Then don't worry about it. Um, >> Stacy, can I ask if it's possible just for when you have a moment to get the codes out to us so we know when we're looking at this? But these are like grant funds. >> That far right column. >> Okay. >> It says PRJ at the top. That's project. I was just going to make a statement and now I see it's not 100% true. But
061typically that means it's money that came from a grant >> if there's a code in there. >> Yeah. Unless you look at the water bills from the city and we have a code on all those for the school building that they're attached to. >> Okay. >> But um typically that column means it was grant money. >> Okay. >> All right. Stacy on page eight. The Watertown Rotary Club Q4225 Jason Whitaker $21. >> That's his quarterly dues. The school pays for his quarterly dues to belong to the kid. That's all I got. >> I just have a I just question. Is it Kit Jacobson that I keep seeing in here? The former principal. He comes back and refs. Is that what he does? I believe so. I don't know him personally, but I >> Yeah, I
062got a question about that. How come he can get the ref and I can't? What do you want to wrap? >> Well, I used I used to get contracts for I used to umpire a lot of baseball games and softball games for Watertown High School, but since I've been on the board, they said I can't anymore by statute. Yet, yet you got uh teachers that are doing it >> and I think they would be more prejudiced than than somebody on the school board. But I'm not hollering at you. I'm just bringing it up. I think you can, Carl, if it's volunteer basis, but >> I'm volunteering for this. I volunteer. >> Can then you can't be on the payroll and be a board member. >> Yeah. >> So like because you could volunteer ref whenever
063you want, but if you want to be under contract, you can't be on the board and be under contract with the school district. the same reason you can't be a teacher and be on the board or a principal and be on the board. It's a conflict of interest because now you're getting paid. >> Well, I think that a teacher is would be more prejudice than a individual that's on the board. >> I think that's my argument. >> I think it's more >> that's not here nor there. It's no big deal. >> But you're welcome to rough whenever you want for free, Carl. I'm sure they'd be happy to let you volunteer. >> I'm sure they would. Okay, let's see what's the next order of business. Where's my sheets here now? >> The Amazon purchases. >>
064Okay. Okay. Well, yeah. You want if somebody got any questions on the Amazon purchases? >> Yep. >> Go ahead, Lori. Be my guest. >> So, page eight, uh, threequarters of the way down. Um 12825 SH's igniting real change for multilingual learners equity and social justice in the education series. >> Okay. >> Does that align with our policy? >> Where I I don't see the word. >> Yeah, >> it's five from the >> Oh, I was I'm sorry. Looking the wrong date. Sorry. Yeah, the date is 12825. >> Yeah, I see it. >> I I noticed that as well. Uh the Amazon description if you go in, it's from the equity and social justice and education series. The uh table of contents is vision of equity and advocacy for multilingual learners, cultivating multilingual mindsets, affirming and
065honoring linguistic identities, ensuring equity and access. It goes on uh chapter 7 sounds the most interesting. It's dismantling oppressive family engagement practices. Uh it sounds quite uh quite distinctive to me. Um they also have a statement towards the beginning of the book about uh >> dismantling oppressive >> Family engagement >> and somebody hasn't defined. >> No, I haven't read the full book. Uh but >> page eight car of the Amazon. I mean it's it seems like it's pretty clearly coming from here philical point of view. I mean most definitely I don't know what the per purpose of purchasing this particular work was. I know it's short so I can see how the multilingual element >> page eight up from the bottom >> page eight. Now I think this is more a book for teachers. I
066don't know that this is a >> it is. I checked that. >> I don't know this is for students. So which policy would you be would you find this in in >> I have I >> I mean I think uh I think there's a question about you know we've talked about this several times at policy about whether or not we were going to make a more pointed statement about the unacceptability of like priarian pedigogy in the classroom and whether we were going to allow that or we were just going to kind of leave it unsaid. and we went back and forth over the past year. Um, but when you're talking about, you know, uh, books that apply critical and transformative equity and social justice theories to the work of on the ground educators describing meaningful
067solutions to racism, white supremacy, economic injustice, sexism, heterosexism, transphobia, abbleism, neoliberalism, and other oppressive conditions that pervade school. It sounds like it's a >> that's in this book. >> That's the Yeah. So, I'm looking at the Amazon. >> No, I understand >> the Amazon sample right here. So, you can just read this if you go on Amazon. It's the third page down sample. >> Well, I kind of feel like aren't our policies saying that whatever education we give our children's going to be age appropriate. And I personally do not think any of these pro the these prompts you have read are age appropriate for grade schoolers. like maybe high school level students could get into the philosophical discussions about what you just read, but I'm not sure that grade schoolers have the mental capacity to
068understand the philosophical discussion. >> And even if this was for students, that would even be one subject. If it were a controversial issue, it would depend on how it's taught. But this was being purchased as uh essentially as a piece of professional development for teachers to learn how to teach this way in shurers. And so this one is not they have a series of books. So some of them are about ableism or transphobia or whatever, but this one in particular is about dismantling oppressive systems when it comes to uh linguistic identities and things like that. So, I mean, it's part of the DEI movement that we've seen in America for a long time, and someone purchased it because they thought that it would be a worthwhile endeavor to uh to bring that sort of philosophy
069into uh teaching kids at church. Um, I don't know where we move from that. The book has already been purchased. I don't know if we say like, oh, hey, whoa, whoa, whoa. Let's slow down. Let's take a closer look at that. But it is very significant in my opinion. I think if we're going to deal with that, we have to go to policy and look at creating some kind of a policy. >> Yeah. So that we have something to go by the next time. >> Yeah. It's definitely questionable. I I I just wanted to question it and say we need more information. >> An action follow. >> Yeah. I find out what the perhaps the the reason behind that purchase was. >> Absolutely. Are we set on that? >> Do we want to add an
070action item to have the policy dive into our policies to see if any adjustments need to be made to our policy so it's clear to >> Yes. At the very Yeah. Unless there is a policy that fits more specifically, a good place to start is 2240, the controversial issues policy. I seem to remember. I mean, it fits in there. >> Yeah. I think um I think that it it's a little bit ambiguous because it's this book is something that underlies controversial issues. So, I think that there's definitely a case to be made, but I think we would need to have a closer examination >> um of the policy 2240 and kind of what that uh what that means. >> 2240 addresses the controversial issues being brought up in the classroom. We would need to make
071some adjustment to >> Yeah. So adjusting maybe as an addendum. I think that would be a wise idea. So yeah, if we can bring that to policy next month as well. >> Thank you. >> You all set on that. >> I think we have two action items that we'll learn more about this purchase and then two is that we'll bring the controversial issues policy back to policy committee. Okay. one more item and uh that's I don't know what credit card this is, but it's a credit card. It's three pages and on top of page one uh it's uh Arbiter Sports paid them 3,000 bucks. I know I'm well aware what Arbiter Sports is all about. Uh, are you telling me that it cost the district $3,000 to belong to that? >> Is that a fee?
072>> Each one. >> I think that's the soft. Is that the old our school? >> Yes. >> That's a fee. Yes. >> Yeah. >> Oh, I think >> once a year, I'm sure. >> Yeah. >> For what? A fee for what? >> I don't know. >> I I I know exactly what it's all about and I I'm really upset about that, too. >> Do you want to tell us what it's about? It's >> we don't know. We don't know. >> It it's it's a deal with the WIA where they they went they hired Arbiter Sports to uh print everything on for the guys that are officiating that they know exactly and you deal with Arbiter Sports the other way too. They provide stuff. They provide stuff on the internet for you. I don't even look
073at it. I got a contract. That's all I want. I think Arbiter was previously known as our school, >> right? The vendor purchased our school and our school the best I know about our school is a couple pieces. One is that our school's used to um schedule facilities. >> Okay. >> And it's also a sec a separate entity but falls under the same our school. is used to schedule uh and organize contracts for like WIA hosted events. Um so that's what I know about our >> so they work along all the districts in the state to like coordinate all the schools together for scheduling events and making sure the reps are where they need to be and all of that kind of like that. Jason, >> I don't know if it's pron it's the only
074vendor across straight across the state but I would say our school now arbiter is the main vendor that people talk about I know that Justin Kandle mentioned to me that in the region there's ongoing discussions with the athletic directors about looking at other vendors >> okay >> that in part are more cost effective as well. >> Is this a continuing 3,000 or that >> I don't know if that's a one time cost, but is >> Yeah, that's an I think it's an annual fee. And I was wondering where the money was coming from to pay for all that. And and my in my opinion, it's a duplication. You get a contract from the school, that's all you need. If you can't keep track of your contracts, that's your problem. >> It also manages the the
075fiscal end of it, too. allows us to do billing and tracks hours and that's how we like we also use it for facility use folks. >> Oh, you use it also. >> Yeah. Yeah. Like when >> I didn't know that >> when someone rents from us that like they put it in it reserves them in the software. It reserves the building. >> I see. Okay. >> Also the building. >> I didn't know that. >> Twofold facilities and then >> Okay. All right. believe there are ongoing discussions now around is arbitrary a long-term solution for our not only our district but districts in the area and I think maybe across the state. So >> all right you got that's all I got. >> All right. Are we gonna move on here? >> Okay. Future agenda planning.
076>> Do you have anything? >> I don't think not until policies are looked into. >> Okay. Action items. >> Any action items? going to just repeat what I >> Okay, I have um we just want to find out what the reason behind that Amazon purchase was at SHs and that we want to um bring uh policy 2240 um back to policy committee next month uh to make some adjustments or possible addendums as it relates to that purchase from Amazon. And um we had uh postponed our fiscal policy discussion uh to uh to when our new business official comes and then we are taking 6320 purchasing um back to actually we're doing a subcommittee for that. Correct. So, we're just doing a subcommittee subcommittee and we're not going to take it back to policy at this
077point. >> And that would be after we do the business manager. >> Yes. >> Oh, and then um the docat grant will go to um resolution uh at the meeting at the uh full board meeting, right? and Hawkins and Ash will be coming to speak at the board meeting as well. >> Oh yes, in your tenure plan and there's a resolution for that as well. >> Next meeting is Wednesday, February 18th. Do I hear a motion to adjurnn? >> So moved. Second. >> Moved by Tammy, seconded by Julene. >> You got it. You got it right this time. >> All in favor say I. >> Opposed. Nobody opposed. >> Thank you, officer. >> Thank you. >> I get to go home and have pizza. Hearing.