001Thank you and good evening. This is the Rochester Board of Education and this evening is December 16th, 2025. We are going to open our speakers forum at this time. We have two speakers to signed up to speak to us this evening with three speakers who have submitted um comments online. I'm going to start with our first speaker for the evening and I please forgive me if I mispronounce your name and correct me. Uh Spiro Micadillis. >> Not bad. Mitus. Very >> mitus. Thank you. >> The mic is yours, sir. >> Thank you so much. Good evening. My name is Spiro Molitus and I have worked for the Ghani Institute for 12 years now supporting the adoption and incorporation of restorative practices in the RCSD. Currently, I staff one of two help zones at Loretta Johnson
002Middle School, and I've been there since the first since the school first opened last year. Prior to that, I was at school 17 for eight years, and before that, I had the privilege of staffing the very first help zone in the district at Northwest Middle School. As an educator of 23 years, I can tell you it has truly been an honor and a blessing to serve these communities. And I'm humbled, enriched, and energized by the work I do for a number of reasons. First, I appreciate how important the teaching and practice of non-violence is today. It's one of the reasons I move from being a classroom teacher to doing this kind of focused, restorative work. Yes, it's important to respond to the immediate needs of students and staff when they're struggling. But we also must
003be proactive and to try and shift the systems, practices, and mindsets that lead to those struggling moments. And helping scholars learn ways to have dialogue, ask questions, and make requests during conflict is not only restorative justice, is truly transformative. I see and hear how students apply the strategies they learn outside of formal mediations to the social and family situations they navigate on their own. And I know just how important the relationships I form with some of my students are to them and to me. That's the other piece that's so meaningful and it's at the heart of restorative practices, relationships. I hear from scholars who trust me enough to share some of their most intense and personal fears, pains, and life experiences. I know for some I'm one of the few trusted adults they engage with
004and my room may be one of the few spaces where they truly feel seen, heard, and supported. I know anecdotally how important help zones are. Sometimes it's like a pressure release valve for a building. It provides a non-punitive space for scholars who need to deescalate, step out of a classroom or lesson, reflect on their choices, and perhaps make amends or simply just get their needs met. It means teachers and students who are ready can learn to learn can continue and we can respond to challenging situations as skillfully as possible. It can get pretty busy and I've collected data over the years to prove it. At school 17 we saw year-over-year as our help zone admittances and mediation numbers went up, the number of fights, violent in incidences, and suspensions went down. There was a direct
005correlation. And just this year, from September to November 21st, my last day reporting to work, I've recorded almost 2,000 admittances to my help zone, and facilitated just under 200 formal mediations, a few of which were between teachers and students. At the moment, I'm truly mourning the loss of these services for my school community. In fact, just before we learned our contract was stalled, I was about to continue leading bimonthly restorative circles for staff after school. Professional development is another way the Ghana Institute tries to help transform the cultures of schools and the mindsets of adults we work with. I understand that our contract is now moving forward and I hope it is approved this Thursday so that I may return to work as soon as possible. Thank you for listening. >> Thank you for your
006comments. >> Pardon me. Thank you for your comments. And just to level set for folks who may sign up in the future who may be viewing this, the board does hear comments from speakers. We typically want to make sure we are listening and not responding and each speaker does have three minutes. So again, this is for future reference and I would like to move forward with our second speaker this evening being Jordan Campbell. Please >> good evening everyone. I'm Jordan Campbell and I've spent three years working for the Ghani Institute. While one of those years was spent at school 19 providing SEAL services for elementary and middle schoolers, my two years have been at Padilla where I staff our 9th grade help zone and provide restorative and deescalation services for students and staff in the
007building. My work involving young people began with a pretty well-known podcast I started as a senior in high school that gave voices to students from Soda who felt they weren't being heard enough by the adults in their lives. I'm also the assistant coach for boys volleyball at Word of Inquiry and volunteers with groups like Rochester Ecology Partners in order to make sure young people are learning the benefits of being connected to their community. As you can tell, student advocacy has always been something I've gravitated towards. The help zone has become a vehicle for connecting and learning and forming relationships with students. Young people are our future, and I am honored to be assisting in the work it takes to turn these young humans into young members of society. Most of us are probably aware of
008the life experiences of a large chunk of our young people. I think as adults, we have the privilege of facilitating the calming of our nerves during times of stress. But not only do some of our kids not have these same privileges, they're still learning to communicate their needs and navigate the world in their own way. I know for some of my students, I'm one of the only staff members in the building who they feel comfortable enough to share really difficult personal secrets with. Some of our 15, 16 year olds are wondering if dinner will be on the table tonight. Other students are struggling to keep it all together as they take care of younger siblings. We when we acknowledge issues that are affecting our students, it offers up reasons to why some of our kids
009choose to gravitate towards the wrong crowds or even sleep during class. It helps us to better understand what we can do to meet those needs. A student visiting the help zone when there is an issue meets multiple needs throughout the school building. A teacher who usually has a classroom filled with students is now able to know for certain that that student is sent either being heard or being provided a muchneeded break to reflect on behavior, struggles or disagreements. The humans still in class can continue to get work done and whatever issue our visitor was dealing with can then be communicated with our teachers during free time. And ultimately, our scholars and staff members aren't ruining a day based on one bad moment. They're learning how to advocate for their needs. I'm so proud to see
010students who understand that just checking in with our teachers respectfully when we need to use the bathroom avoid so much back and forth. It has become incredibly rewarding to watch the growth of a student who was using their personal experience to navigate hard conversations with adults or advocating for their fellow peers. I'm thinking of a student now who spent their first visit with me complaining about some issues with her girlfriend and will visit the help zone regularly with the same issues. Now a 10th grader, this student has become a young restorative practitioner, giving advice to and facilitating mediations for students with relationship issues. Another example that comes up for me is simply how many students will bring peers to the help zone when they notice a student is crying in the hallway or arguing with
011another student. Our scholars are recognizing what restorative practice looks like and applying it to their real lives. As we are seeing more proactive work, that's all I'll say. As we are seeing more proactive work, we are noticing drops and suspensions. We are seeing less dilemas resulting in major fights and we are getting more students in class getting work done. Thank you for listening. >> Thank you. >> With no other speakers this evening, that concludes our speakers forum. Thank you for joining us. Good evening and welcome again to the Rochester Board of Education Audi Committee meeting of the whole. Today is December 16th and at this time I would like to call the audit meeting uh of the whole to order. Attached we see the uh minutes for the audit committee of the whole from June
0123rd 2025. At this time I'd like to entertain a motion to accept the minutes from that meeting. So move >> second. >> Moved by Vice President Malloy, second by Commissioner Santiago. All in favor? I. Any opposed? >> I. The eyes have it and u motion carries. At this time, I'd like to turn the meeting over to our auditor, Miss Henry Willer. >> Okay. Tonight, we're going to hear from all three audit uh roles at the district. First up is Nairaki Smith, our claims auditor. >> Good evening, everyone. Thank you for having us on your agenda this evening. Um I'm Darren Aabelli. One of the partners at Naraki Smith and on the call with us is is Kyle Zaharados is a supervisor at the firm uh overseeing the day-to-day um with the claim audit services. So
013as you know um starting in July um the district transitioned over to Oracle and you know our role in that was to um work with the accounts payable team during that transition. Uh there was a lot going on. Everyone has been doing a great job trying to navigate uh the transition and we've been working very closely with the accounts payable uh team during that time period and and through today. um to address the the transition needs. Um what we have for you today is the claim audit report uh for the month of October which um you see on your screen right there. Thank you. Um so we'll walk you through this report briefly and then we'll field questions if you have. Um so for the month of October on our summary page you can see
014that we audited 1,615 claims. Uh those are uh obligations that the district um has to pay from an accounts payable standpoint and those val the value of those 1,615 claims was 44.6 million. Um during our audit process, we made inquiries uh into 331 of those claims uh at a total value of 8.5 million. So um we have a pretty in-depth audit process looking at each claim and we ask a lot of questions uh along the way. Um if we scroll to the next table, the next page, excuse me, you can see the results. of um those uh that audit process. So I know that a little bit small um but if you look over to the column that says October 25, those are results for that particular month. And in the far left column, uh,
015you see the inquiry column. And that's basically our audit criteria of items that we're keeping an eye out for. And when we need more information or clarification on something, we will uh note that inquiry uh and your team will look into it and respond back to us. So you can see um for example in the month of October I'd mentioned the 331 uh inquiries we made um you can see that number in that column uh and the detail of those 331 what those inquiries were made up of are um measured against um you know our order criteria. So, for example, an easy one to see the the last order criteria is looking for anything that might have had uh sales tax paid uh in that particular month. We picked up one and the resolution there
016was uh we were able to get the sales tax removed uh from the invoice. Uh your your team was able to do that, but we just flagged it for them as something to look into. Um again you'll see the total claims audited underneath the 331 the 1,615 and you'll also see um for that particular month the number of claims that were processed and paid by your team of 1539. Um the box below that on the same page are the dollar values that correlate to all of those um line items uh in the section above. So we're measuring uh the audit work and results by um number of inquiries uh from a quantity standpoint and also from a value standpoint. Um, so I'd mentioned in the summary page the number of inquiries we looked at that
017we had um resulted in a value of 8.5 million. You could see that um in the row of that second box that says total value of inquiries under October of 8.5 million. So, um, for those that, um, have seen our reports in the past, uh, we're now able to have a a a report that's not six or seven or eight pages that you had in the past because the different systems we were in at that time, uh, we were needed to report to you separately on each system. Um now things are condensed into one system so we can do this a little bit more uh efficiently for the reader uh to have one um one schedule capturing all all of our work. Um, I don't know if there's any questions on the data you're looking
018at or the uh the report itself or uh questions uh for us as as to our process and our role and open the day for any questions regarding the information presented at this time. With no questions, um, thank you for your presentation and uh, Wheeler. >> Thank you so much, Darren. >> Okay. You're welcome. Thank you. Have a great evening everyone. >> Thank you. Have a good evening. >> Thank you. >> Next up is our auditors from Dreser and Leki. Our external auditors. We have Matt and Amy here. Don't know who's speaking first. >> Good evening. >> Okay. Um so we're we are here Dresser Mali, Matt Monttobo, and Amy Hinsley. Um, we're here to present the results of the school district's June 30th, 2025 audit. Um, so we have a PowerPoint presentation for you
019here. Perfect. Thank you. Um, so we're focused on the external audit. This is the audit of the financial statements. I know there's there's several different mandated audits that you go through in a in a fiscal year. Ours is focus on focusing on giving an opinion on your financial statements. So as of June 30th, 2025, can you as a board rely on the district's records? Um so that's our role as an independent third party. Um we'll provide the results of that audit uh myself and Amy and we'll also present some financial trends and our overall observations. Um so to kind of get things started when we start the audit in June, that's the planning phase. We come to the audit committee. We present our audit plan. We go through uh some of the major risks uh
020risk areas that we encountered during the audit, how we assess risk, how we uh perform testing on your account balances. Uh so we went through that in June. Um we we'll kind of review that um on the next couple slides. Uh we'll also go through our required communications and you know essentially the areas that were required to cover during the audit and then and then communicate to this group. Uh we'll also present some financial highlights and then we'll conclude with uh status of the other reports under the audit and our overall observations. So the audit plan that we presented back in June uh we identified some of the key risk areas being cash and investments uh your receivable balances through New York State um a lot of the long-term contingent liabilities. So, these are your
021long-term liabilities that a lot of them rely on an actuarial valuation um and are pretty significant uh disclosures within your financial statements. Uh these being uh compensated absences and that was evaluated under a new accounting standard. um your other post-employment benefits. So that's essentially the retirey health benefits that you provide um along with your workers's compensation uh and health self-funded health insurance along with your pension liability. Um we also look at the litigation estimated litigation liabilities and claims on the financial statements. Um that's been an area of focus in uh in the past couple years. Um, also an important component as a school district, you receive federal funding. So your compliance with federal and state grants is uh is an important area. And then finally, we looked at your capital asset, capital project balances um
022as long as as well as your other liabilities. So when we look at the overall risk, there's always a risk of management override. No matter what organization you are, um private, public, um there's always that that management override risk. Um but we we evaluated it and found that there were no material weaknesses, no significant deficiencies in the internal controls of the district. Um again, we look we do take a backwards look. So, we're looking at a a fiscal year that has closed. Um, and that was in the old Peopleoft system. Um, but as far as our audit, we didn't identify any reportable findings in internal control. Um, we looked at all of those risk areas that I identified on the last slide. We did not have any material weaknesses or significant deficiencies in those areas.
023So, no no reportable findings. Okay. Um, so as far as our required communication, kind of the the big purpose of our audit, our responsibility, and that's to express an opinion on your financial statements. So, we did move forward with what's referred to as an unmodified opinion. That is a clean opinion on the financial statements of the district. Uh, it's the best you can do from an audit standpoint. We're never going to say they're 100% accurate because we don't look at every single transaction, but we believe that they're fairly stated. They're reliable uh for making management decisions. When you're looking at your upcoming budget process, it's good to have reliable information to base those decisions on. So, u best you can do from an audit standpoint. I talked a little bit about the significant accounting items.
024Um those outstanding liabilities that are relying on estimates. uh those are disclosed in the notes to the financial statements. Um we believe that they're they're fairly stated. We looked at those independent third-party actuaries. We pro we uh evaluated with our own estimates and found them to be in a reasonable position. And then we did not identify any uncorrected or corrected misstatements. So no uh significant errors came up as part of the audit. Um and then as far as other matters, we didn't have any difficulties or disagreements with management. Uh we were we were given free and open access to the books and the records. Um uh so we always we always appreciate that. That's kind of, you know, um a compliment to management and the departments for allowing us to uh to perform an audit
025in accordance with our standards and ultimately provide that opinion on the financial statements. Um any questions on the required communications before we kind of switch gears to the financial side? >> I have a question. >> Yes. >> Um did the Oracle system in any way impede your work? >> Um I would say in a very insignificant way um because the majority of the activity is recorded in peopleoft for June 30th 2025. So we do take a small sampling of the subsequent uh receipts and dispersements but we were able to work through that with management and finding the right report to uh to do that. So it was not significant. >> Yep. >> Um so switching gears, we'll get into the financial side. Oh maybe. Yep, there it is. Um, so before I turn it over
026to Amy, what we look at and what we've looked at at our, uh, our government clients, uh, school districts, large municipalities, is this 5-year trend in the general fund, uh, revenues versus expenditures. And this is a similar trend to other New York State uh public entities where kind of coming out of that heavy pandemic period. Uh we saw revenues recover and we saw the influx of ARPA revenues as well. Um on the expenditure side we saw kind of a slow a slow increase in the 2020 2021 period and almost like a flattening over the next couple years. And now we're starting to see that come up more dramatically. And so the what you can see is where revenues that gap between revenues and expenditures was a lot more significant especially the last two fiscal years.
027Now 2425 you're starting to see those uh those two lines come together. And I would say going forward you're probably going to see those potentially reverse. Um because on the on the cost side everything is going up from a contractual standpoint. um salary benefit costs. And on the revenue side, state aid has been higher than expected. Um but always a difficult area going forward from the state level. And we know there's a lot of federal uncertainty on a lot of your major federal programs. Um so we don't know how that's going to trickle down and impact state aid as well. Um so certainly caution, what we've been given is caution going forward when you're looking at your next couple budgets are certainly going to be challenging. I'm sure you know that. um but going into
028the upcoming budget process. Uh but when we look at what we look at which is 2025 and backwards uh a pretty strong trend when you look at your revenues versus expenditures. So you had a surplus in each of the last five years. Um so I will I I'll turn it over to Amy to kind of dig into that a little bit further and look at some of the uh the relevant areas uh for 2025. try. You You try. >> Let me know if you can't hear me. I'm a little bit shorter than Matt. Um on this slide, we're kind of going to look more at the 2025 compared to 2024 and the revenues and expenditures specifically. Um so looking at your revenues for 2025, you can see an increase of about $49 million. The majority
029of that increase did come in your state aid for the current year. Um it was a little bit offset by a decrease in other but really it you see the increase more so in that state aid. Um and then for your expenditures the majority of your increase you'll see in general support instructional and benefits. Um, in prior years you've had some of your expenditures being paid out of the special aid fund it using that ARPA revenue. So for the current year that activity was moved back into the general fund which is what led to that increase in your expenditures of about $83 million. But as you can see for 2025 there was a increase in fund balance of 27 million which compares to last year's increase of 61 million. So on the next slide we'll
030look at some of the fund balance trends. Um so again looking backwards and moving from 2021 to 2025 you can see a steady increase of fund balance over the years. Um the largest portion for 2025 is your unrestricted. So that includes your committed your assignments and any of your unassigned. The majority of that balance is unassigned fund balance of 126 million. And then your committed is 75 million with assigned as 77. Um that small portion at the top of that blue portion um is your restrictions. So that's 14 million for restricted fund balance and 19.6 million for non-spendable for prepaids or inventory items. [snorts] Um, and then on this next slide, you can see the unrestricted fund balance trends from 2021 to 2025 with the total unrestricted fund balance as a percentage of subsequent year's
031budget being 28.8% for the current year. You can see from 2023 to 2025 that number has stayed pretty consistent in the 20% range um increasing a little bit from 2021 of 13%. And then with this slide, we also compare to Buffalo, Syracuse, and Yoners um based on sizes. Um Syracuse and Yoners aren't available for 2025, so we included their 2024 data. But you can see you're pretty similar to Buffalo and a little bit lower than what Syracuse has. And then the last one we include in here is just a brief overview of some of the other funds. So special aid fund saw 112.6 million in state and federal grants in the current year. So that's a decrease from the prior year of 141.9. The majority of that is that ARPA or COVID funding that was
032received. Um school food service that saw a decrease in fund balance of 2.4 million. There was an increase in costs in the current year with a slight decrease in the federal aid. um debt service fund transfers 76 million from the general fund to the debt service payments. That's a decrease of five million from the prior year and that's based on the debt schedules that the district uses. um capital projects fund was 57.9 million in capital outlay which was an increase of 27.7 million in 2024 and the RJ JSCB fund received an advance of 9.7 million from the general fund to date for the phase three projects that are ongoing and then uh to kind of conclude uh a status on the other reports that are out there Um, we do provide opinion an opinion on
033the district's extra classroom activity funds. That was an unmodified opinion as well, and that's more of a cash audit, cashbased audit. Um, the federal single audit. So, that is a compliance audit on the district's major federal programs. Um, so this is something that we've experienced with our public sector uh single audit clients where the federal guidance was delayed this year. Um really the final guidance came out at the end of November. So we did do our risk assessment and we did do our testing when we were here in October for the fieldwork. Um we looked at the child nut nutrition cluster of programs as well as your title 2 program. Um based on the old guidance uh and the testing that we did, we did not identify any compliance findings. Um, but part of our
034due diligence is to review the the updated guidance for 2025 and go back through to make sure that nothing significant changed. We don't anticipate any changes. Um, but we are going back through all of our districts uh the early part of December uh to wrap up that testing. Um, so it is in draft form. Um, but we we don't anticipate any compliance findings. Um, certainly if anything comes up, we will we'll come back and and update the district, but we are in SNSA. >> So, I will be presenting to the board a resolution for the single audit, but that will probably come in January or February. So, that has been excluded from tonight's resolutions. That'll go for the consent agenda. >> Yep. Thank you. Um and then we also do an agreed upon procedure on
035the contract for excellence. Um that's required under New York State Ed. Um that has been completed and issued. Um so no exceptions were found as a part as part of those procedures and that will be filed with the state um before the end of the year. Uh looking forward uh as far as observations there are future reporting requirements in accordance with government accounting standards board. Uh there's some future statements 103 and 104 uh that will be required to be implemented by the district. uh there is a little bit of a change in the financial reporting model and how these financial statements look um and then as well as the disclosure of certain capital assets. Uh I don't believe looking at the district that this is going to impact the financial position or any of the
036results of operations as you see them. Um it may be some of the change in the formatting and the way information is presented. Um and then as far as other items, uh you know, we look at the financial condition, the financial statements of the district. We believe you're in a stable condition. Uh we did talk about those trends being more challenging going forward as you look at your future budgets. Uh but as far as June 30th, 2025, fund balance is in a stable position when you look at all your major funds. Um and then no non-compliance items. Uh so for really from an audit standpoint, you kind of check all of the the boxes that that show a positive uh result from the audit. Um so we'll we'll kind of conclude from there. Um we'll
037certainly take any questions or concerns from the group on the audit. >> Thank you. >> With no questions, we appreciate your uh presentation at this time. Thank you. >> Thank you very much. >> That's good information. Sorry about that. Um so um for the final board questions that were received, the answers were put inside of board docs um in response to the various questions. Um and if there are no outstanding questions, I know if you do have anything, we have a very short window, which was why um when I communicated the draft act for back on November 20th, I did ask for uh the questions to be received in time for this meeting. Um, at this time, if there are no outstanding questions, I will go back to you, um, President Simmons, for uh, the
038motion. >> Okay. Thank you. At this time, I'd like to entertain a motion to advance the 2025 financial reports, which includes the annual comprehensive financial report and student activity fund extra classroom report for consideration on the consent agenda for the December 18th business meeting. Uh, and I was moved by Commissioner Elliot. Is there a second? Seconded by Vice President Mallaloy. Any additional discussion on this vote? >> With none, all in favor? >> I. Any opposed? The eyes have it. Vote carries. Um, I do also recognize that we have it looks like there's an executive session potentially um for the fiscal accountability legislation. >> Um, I can interject. So, the legislation does allow an executive a private executive session with the external auditor if it is something that the board desires. Okay. >> In the event
039you do not, we can just continue. >> Wonderful. Is that a desire of the board at this time? With no desire, we'll move on forward. Okay. So, I'm going to actually move into point five here and um move the um items back over to yourself, auditor general. >> Great. [clears throat] So, I would just like to give a quick update. Well, first of all, thank you so much, Dresser, for your work this year. We are all set for the year. We just have the few uh the final single audit. Outside of that, we are set for the year. So, thank you for another great year and uh your timely work. Have a great evening. As it relates to the work of the office of auditor general, we have most of the Oracle access required for
040us to be up and running as uh we were when we were inside of the soft environment. There are a few key things we still need, but generally speaking, our access is much better and greatly improved. We've started our dispersement cycle audit. So we've been doing uh started with a purchasing card to get ourselves um a little bit uh more familiar with Oracle and how things the control environ works as well as payables. And so we are starting that work as well as going into human resources as the update took place inside of the Oracle system. Um in addition we have out on the drive we have two follow-up audit reports that we're sharing with you. One was for the student equity and placement department which we did in 2024. Um, we do want to
041recognize Mary Bun and her team in the placement department. They did excellent work over the course of this past year um to make some great system improvements and um process improvements in their organization. We had 15 recommendations that were issued. At the time of our review, 11 had been completed and the remaining items will all be done by February of 26 and that is highlighted for you. The second audit is our uh professional services contracts. Inside of that audit, we did have 21 recommendations issued. There were seven that have been been completed to date, six partially completed and uh another eight that will be done by June of 2026. There's some work to be done. The only thing I will bring to your attention inside of the professional services contracts audit was the last item
042in that document um which is an observation 22. We felt compelled to add this to the final audit only because it's a new item and it really does relate to the Oracle environment. In this particular case, we do have a situation where the system allows the purchase order to exceed the contract amount. There's not a control that stops that. So, it could allow overspending. And we just wanted to memorialize that and write that point because that's a concern that has to be closely monitored. So we did add a recommendation to ensure that Oracle is evaluated to see if we can configure the system to limit the POS to not exceed the contract amounts and develop some reporting in Oracle to ensure outstanding requisitions and POS are corresponding with cor with the contract values. But outside
043of that um we had great support of course to do professional services contract. Um, we actually worked with a couple of areas under Chief McDow's organization and they too were were great supporters both in the procurement area as well as the payables area. And um, that would actually conclude my update. Thank you, General Auditor. Moving with that, uh, I'd like to entertain a motion uh, to accept the placement and contracts audit reports. >> Moved by Vice President Malloy. Have a second. Second. Second by Commissioner Griffin. Any discussion? >> All in favor? >> I'm sorry. Did you have just pertaining to Oracle or is it is is it >> um Okay. So, >> I missed part of it. I'm sorry. >> Okay. Are you referring to the comment on Oracle inside of the contracts audit? The
044>> was the last thing that was stated was Oracle. I I I guess I just this may not even be pertaining to this. So, let me go ahead and close. >> Give me the motion motion for replacement. uh placement contracts and audit reports. >> Yeah, just you go ahead and let's complete that out and then I I just have a basic question. >> Okay. All in favor? >> I. >> Any opposed? >> Okay. Um with that, let me just take a look at this agenda. It looks as if that adjourns the meeting at this time. There is a survey on the meeting and uh excuse me, on the agenda here that you can all take and um entertaining a motion to end the audit meeting for this evening. I did have a question though if
045we question. Yeah, that's why I want I wanted to make sure I get I had a question asked or answered I should say. Who is the claims auditor in in within the district? Do we have a claims auditor? >> That was the first presentation this evening. >> Okay. All right. Okay. So, that's the one I missed. Okay. >> Entertaining a motion to close out the audit meeting. >> Thank you. >> Ron, seconded by Vice President Malloy. All in favor? Any opposed? Good night.