001One nation under God indivisible with liberty and justice for all. I'll just stay standing while I get down. Oh, easy there, Pam. It keeps sliding back there. Oh, roll call. Mr. Recipiter. Here. Mr. Alexander. Here. Mr. Yotsie. Here. Dr. Fyke. >> Here. Mrs. Geier. Here. Mr. Grabiec. Mrs. Moore. Present. Mrs. Sorry, Mr. Olson. Here. And Mr. Thomas. Hello. Executive sessions. The following executive sessions were held April 14th, 2026 at 6:30 for the personnel MOU and April 21st at 6:30 for personnel log and to discuss agreements. Citizens comment, agenda items only. >> [clears throat] >> Okay. Do you want me to go get it? >> [clears throat] >> Sorry. Thank you. But uh they should honor those students first. You wish to speak now or I would request that we I would request that we recognize
002the students prior to any my at least my comments then. I think we can have the meeting after they do that. Move on. Reports. All right, next section is reports. Superintendent's information. >> [clears throat] >> All right, our new monthly student recognition. So, if you guys want to meet me down on the floor. Principals, let's get rolling. Good evening. Each month the high school awards two seniors with the excellence awards for each month. For the months of February or excuse me, for the month of March we have the Scotty Scholar. The Scotty Scholar Award recognizes a student for outstanding service to the school and community as well as academic and extracurricular achievements. The March recipient is Caitlyn Campbell. Caitlyn is an active member of the National Honor Society, student council, Penn State 4.0 Club. 4.0
003Club, Interact Club, and YEA. She's a four-year scholar athlete. She is also a three-year letter winner in the track and a three-time WPIAL medalist. In addition, Caitlyn volunteers at her church where she teaches toddlers. Congratulations, Caitlyn Campbell, our Scotty Scholar Award winner for March. >> [applause] >> Our next award could not be with us this evening. That is the Spirit of South Moreland for March. The Spirit of South Moreland Award recognizes a student who exemplifies service, pride, integrity, responsibility, ingenuity, and tenacity. The recipient for the month of March is Jenna Yotsie. >> [applause] >> Jenna was selected for her many contributions to both the school and the community. She has been a member of SHS varsity tennis for four years and actively involved in the art council, Interact Club, National Honor Society, and a Highland
004Choir. Jenna is also an all-academic student athlete enrolled in honors courses and is a former member of the track team. In addition, she also takes private piano lessons and participates in Green Team, Envirothon, and serves as a C-SAY Ambassador. Congratulations to Jenna Yotsie, the Spirit of South Moreland winner for March. >> [applause] [clears throat] >> Good evening, everybody. Every month South Moreland Middle School recognizes students who express or show specific chosen qualities. And for March we recognize students who show leadership and school pride. Students who are leaders possess the following qualities. They proudly represent the school in a positive way, encourage others to get involved and show school pride, volunteer for school-related activities and fundraisers, join clubs, sports teams, and student government, support school teams, clubs, and organizations, and represent the school with good behavior
005inside and outside of the school. We represent two students from each grade level. For sixth grade we have Sloan DeLuca. >> [applause] >> Sloan's not with us tonight. We have Mack Kaylor. >> [applause] >> In seventh grade we recognize Mila Novakov. >> [applause] >> And Glenn Husband Jr. >> [applause] >> AND OUR ELDER CLASSMEN, IN EIGHTH GRADE WE recognize Marley Livingood. >> [applause] >> And Brandon Pushkar. >> [applause] >> Thank you, guys. >> [applause] >> Good evening. At South Moreland entry elementary school we recognize two categories. We have a Super Scotty Student of the month that exudes the qualities of leadership, scholarship, um community service, all around student that excels in multiple places. We also recognize our students that excel in itinerant courses, uh which include art, STEM, computer, physical education, computer, library, um I'm
006missing music as well. So, for the month of February and we have two months worth here um of scholars and recognized students. In second grade, one of our February Super Scotty of the Month, Nash Lewandowski. >> [applause] >> And Lucas Desco. >> [applause] >> In third grade, February Super Scotty of the Month, Colton Cowen. >> [applause] >> Also in third grade, February Super Scotty of the Month, McKenna Mao. >> [applause] >> In February Super Scotty of the Month, grade four, Breanna Valentovich. >> [applause] >> Also in fourth grade in February, Jordan Shayler. >> [applause] >> In fifth grade, February Super Scotty of the month, Elliot Rhodes. >> [applause] >> And also in fifth fifth grade for February Super Scotty, Bren Negri. >> [applause] >> February Super Scotty itinerant student, second grade, Carlie Rios. >> [applause]
007>> Super Scotty student itinerant of the month, February grade two, Archer Sarah. >> [applause] >> Third grade February Super Scotty itinerant of the month, Emmeline Hart. >> [applause] >> February Super Scotty student of the month, third grade, Jude Steel Savage. >> [applause] >> February Super Scotty itinerant, fourth grade, Marceline Ansel. >> [applause] >> Fourth grade Super Scotty itinerant, Virginia Claycomb. >> [applause] >> Fifth grade Super Scotty itinerant, Robert King. February. >> [applause] >> In February Super Scotty itinerant, fifth grade for February, T and Stout. >> [applause] >> March. Second grade Super Scotty student of the month, Kayla Coons. >> [applause] >> March Super Scotty student for the month, second grade, Cooper DeWitt. >> [applause] >> March Super Scotty student of the month, third grade, Addison Barr. >> [applause] >> Third grade March Super Scotty student
008of the month, Logan Showers. >> [applause] >> March Super Scotty student of the month, grade four, Charlie Bandemer. >> [applause] >> March Super Scotty student of the month, fourth grade, Emma Nuna Maker. >> [applause] >> March Super Scotty, grade five, Amelia Farrell. >> [applause] >> March Super Scotty student of the month, grade five, Colin Frederick. >> [applause] >> Uh we we shifted a little bit for our itinerant awards. We wanted to kind of narrow it down even more cuz we always left it open to interpretation that well, which itinerant are we speaking of? So, we narrowed this down and kind of went school wide for our March I Super Scotty itinerant. So, our Super Scotty itinerant student for March in art was Quentin Zarechak. >> [applause] >> Super Scotty itinerant student of the month for
009computer was Logan Showers. >> [applause] >> Our Super Scotty itinerant of the month for library was Quinn Bell. >> [applause] >> March Super Scotty itinerant for music was Cayden Alvarado. >> [applause] >> Physical education March Super Scotty itinerant, Emery Lear. >> [applause] >> And our March Super Scotty student itinerant of the month for STEM was Ace Layman. >> [applause] [applause] >> Congratulations SCS Scotties. We're very proud of you. And on to Mr. High Chew for SBC. >> [applause] >> At the primary center, we do Super Scotty traits for the months over the course of the school year. For the month of March, our Super Scotty trait that our kindergarten and first grade teachers emphasize and teach our students about was the character trait of trustworthiness and what trustworthiness means. So, our students who were nominated
010for and were voted on by their teachers and principal for Super Scotty student of the month for the character trait of trustworthiness in kindergarten, we had Lucas Garcia Cairo. Let's hear it for Lucas. >> [applause] >> All right, Lucas. >> [applause] >> Also in kindergarten, Super Scotty student of the month for March for the character rate trait of trustworthiness, let's hear it for Zoe Wodziszewski. Zoe. >> [applause] >> On to first grade, our Super Scotty student of the month for trustworthiness, [snorts] let's hear it for Maximus Lamb. Maximus. >> [applause] >> Let's hear it for Maximus. >> [applause] >> And also at first grade, I'm not sure he was able to make it due to a baseball commitment. Let's hear it for Asher Tilka, Super Scotty student of the month for trustworthiness. >> [applause] >>
011Thank you all. I'm sorry. There was something somebody admitted. I want to give them their dues. And um apologize for the clerical mistake. March Super Scotty itinerant for computer, Mason Patoka. Come on up, Mason. >> [applause] >> Hey, Frederick. Frederick. >> [clears throat] >> If we're smart, we would set up that little screen, that backdrop, right out there. Not that the parents would probably thought, but who knows though. I'm not convinced this is a agenda. It's not. Okay, then she waits at the end. Yep. We're moving on. I got one other quick thing for my superintendent's report I want to talk about um an issue we had with PSSA today, just putting everybody Yeah. That wasn't a computer issue. It was a DRC site who administers it issue. Our computers and bandwidth was fine. Oh,
012it was it was statewide. Makes it fun. And >> [clears throat] >> this guy's name is Mr. Robertson. Zoe? auditing firm, just so you know. I am Was it a little girl with Zoe? Her name's Give it to you. That really cleared the room out. That did clear the room out. Um All right, Mr. Yost, you have one last thing as far as superintendent report for the day. As most of you know, we are in our state assessment time frame for um our yearly assessments. I I see some thumbs up over there by the principals. Uh today is day two, I believe, of ELA for both SES and SMS. Uh and this is the first year where the state has required school districts to run their state assessments online. Which uh we were expecting hiccups
013along the way, and today would be one of those days. So, just letting the public know. I know that we sent a letter out earlier at the end of the day uh when our middle school students started their state assessments earlier today, there were some issues with uh the state assessment system. Um And it wasn't just an us thing. So, it was statewide issue that people were experiencing uh across the Commonwealth. Um students were logging in, getting locked out, uh experiencing some issues with it. So, if you hear students or parents saying anything about that, it did happen. Um I think after 15 minutes or so, the state was able to figure out exactly what was going on. Students were able to get logged in. Um We continued on with our testing session. Bless you
014for the day. For the middle school, we decided to delay at the elementary school for a day just to make sure that uh the state had everything figured out and all the kinks out. So, um We're hoping that the next 2 weeks the the assessments go nice and smooth. But, that's all I have. Okay. All right. Student reports. Congratulations to our April SPEAR Award winner, Jackson Reiger. Congratulations to our April Scholar Award winner, Addison Jordan. Student Council recently hosted American Red Cross blood drive on April 14th in the SHS gymnasium. Teachers, students, and staff donated from 8:30 to 1:30, resulting in 81 lives in Westmorely Westmoreland County being saved. To recap [snorts] some gifted events that has occurred this year. February 18th, 2026, Southmoreland Gifted Program hosted the Gifted Words and Pictures event at Southmoreland
015High School for various local high schools to to participate in. February 20th, 2026, Mr. Fabian took gifted students to Penn-Trafford for Academic WorldQuest. March 19th, 2026, Miss Everline took gifted students to Franklin Regional for CalcuSolve. March 30th, 2026, Miss Yost took gifted students and future nursing students to Saint Vincent College for Science Exploration Day. April 21st, 2026, Mr. Reiger took gifted students to Franklin Regionals for annual county catapult competition. April 23rd, 2026, Miss Yost will take the students to Twin Lakes Park for an annual Westmoreland County Envirothon competition. This week, Southmoreland High School proudly celebrates National Student Leadership Week. With National Honor Society students leading an impactful and impactful initiatives across the district and community, student leaders have created and will distribute a writing of art that consists of centered on the theme of leadership
016for all the school buildings. In addition, 20 students will participate in the Leading by Serving project with Habitat Habitat for Humanity on Thursday. NHS members are also organizing a leadership conference for our National Junior Honor Society and National Elementary Honor Society students, fostering mentor mentorship and collaboration across grade levels. The [clears throat] following juniors will represent Southmoreland's Interact Club at the Rotary Youth Leadership Awards conference in June. Cassie Loop, Kira Bryson, and Kaylin Raymond. A huge thank you to the Scottdale Rotary for paying for all three students to attend this week-long conference. In recognition of Earth Day, Southmoreland Interact Club members, led by junior Paige Gunderson, will be staying after school tomorrow to clean up litter around the high school parking lot. The student-led effort reflects Interact's ongoing commitment to service, and environmental study said
017works, and pride in our community. Southmoreland Interact Club will host a bake sale this Friday to support junior Liam Smith in his upcoming mission trip to the Dominican Republic. During a previous visit, Liam recognized the critical need for durable footwear. Proceeds will go purchasing innovative adjustable shoes that expand three to five sizes, providing children with long-term use. Students and staff are invited to support this meaningful cause by purchasing baked goods. Community members interested in sponsoring a pair of shoes, $20, may contact Jenna Hickson at [email protected]. Congratulations to the student Kaylin Raymond who won the high school poetry award for her entry of Alive and Living. In the annual Waldman Arts and Writing Competition, sponsored by the Holocaust Center in Pittsburgh, Kaylin will be honored at a banquet at Chatham [clears throat] University on May 12th.
018On April 10th and 11th, BotsIQ students competed in the final competition at Penn West California. They finished this week with two teams against Central Valley and Trinity High Schools. Out of 68 teams participating over 50 high schools, these are the final results. Arena scores, 21st out of 68, documentation and team interview, third out of 68, final ranking, 13 out of 68. The team thanks the continuous support from the district and many industries partners who assisted donating materials for fabrication towards the success of our robot. Mr. Sherk would like to recognize graduating team members of the BotsIQ who has participated in multiple years, including Jackson Reiger who held the team's captain positions for the last 3 years, Audrey Johnson who served as assistant captain and secretariat the previous school years, Robert Woodward who served as a
019student ambassador to BotsIQ for the last 2 years. Congratulations and good luck to all three of these members and members of class of 2026. That's all, thank you. Thank you. Thank you. As always, you are free to go if you choose. Uh solicitor's information. I have no reports tonight, Mr. President. Is this manager transportation director information? This evening, I have uh Mr. Robertson here from Turnley, Roberts and Associates to give you an update on our audit from the 2024-25 fiscal year. Uh good evening, everyone. My name is Chris Robertson. I'm one of the partners at Turnley, Roberts and Associates. Um Thank you to uh Dr. Boone and the board, and as well as Pam uh Mondock for the uh for her audit uh help, and uh her office uh really organized and well-run. So, we
020really appreciate that for the audit. Um I do have good news to report. The audit has been finalized with an unmodified opinion for your financial statement audit, which means that we found that there's no issues with your financial statements or your processes. Uh we had no internal control comments. The other aspect of your audit is a a federal uh single audit, which is required for any of your major programs. So, you do have the National School Lunch Program, the uh School Breakfast Program, and the summer uh feeding program that were tested as a major fund. So, you had you're fully compliant uh with all the uh major compliance requirements of the federal government for that program. So, again, uh everything clean. Also, no findings, which uh would be reported if there were any issues with
021either compliance or internal control over compliance for your single audit. Um I have given you your final uh financial uh statement packet, as well as I wanted to briefly focus on the the first letter that's um it's inside the first page of the packet. Uh the letter has a fund uh general fund fund balance analysis at the at the bottom half of that letter. I wanted to briefly uh give you an overview of uh where you've been heading, especially with trends. So, if you could pull that out on the on the first page, on the bottom half of the first page is the general fund fund balance analysis. And if you're all uh there at that point, um this is a 5-year analysis of your general fund fund balance. So, very positive trending over the
022last 5 years, you've increased your general fund balance by $1.4 million. That's excellent. And uh you've had small increases and decreases in the fund balance over the last few years. In general, it's a very positive trend. It's a healthy fund balance. If you could turn to the next page, um that'd be page two. This is another analysis over 5 years of your unassigned fund balance. So, your unassigned fund balance means that you can use it for whatever purposes you may need to use it for without specifying that in advance. So, it's it's a rainy day fund. So, you do have a a strong trend in your fund in your unassigned fund balance as well. So, it's very healthy. So, you could um in case of any emergency or unforeseen expenses, you probably would be able
023to um afford to take care of those issues. Um You did have uh that unassigned fund balance is uh is is lower this year because you are setting aside more funds for future capital expenses, especially with your guaranteed energy savings act uh program that's ongoing right now. So, all makes sense. Um there are also uh there's something called a section 688 which deals with uh the percentage of the unassigned fund balance in relation to your um your your your your budget for the next year. So, you're well within the um parameters set forth by that in order to if you should choose to, you can increase your real estate taxes above the index without uh going through uh additional um me- mechanisms. Um If you could go to page three, we have some more trend
024analysis. Keep this very brief. At the top, this is the unass- this is the assigned fund balance that I just mentioned previously. So, you do have components of the assigned which means you've set aside, you have the intent to use it for uh especially three particular purposes, capital improvements, you have cyber school tuition increases, and you have tax bill refunds. So, those are your main components. And as you can see under the capital improvements column, that has increased um somewhat substantially over the last few years to set aside for your capital expenditures, so. Um and the bottom half of this page starts off a revenue analysis. And so, that's uh also grown over the last 5 years. And um in particular, if you look to the 2024-25, and you look to the increase, there's an
025increase of over a million dollars. Uh that's mainly due to uh some tax increase collection increases in tax collections, um as well as the ready to learn grant was significantly more than the prior year, which is the state fund. So, if you can go to the next page, please. Next page has your 5-year uh total expenditures uh trend. Um so, it's similar trend to your revenues. Typically, your revenues are uh in line with your expenditures based on you know, you're typically breaking even or making some incremental um increases and or decreases to fund balance. Specifically, uh versus the prior year, there was an increase of over $2 million. The majority of that increase, or at least the largest component, was special education uh costs which have across all of our district clients, we've seen those
026increase substantially. Um you know, whether it's transportation, in-class instruction, and so forth. Um At the bottom of this page, there's a a general fund budget versus actual results. And in general, you had uh the revenues exceeded the budget by $2 million, and you had similar uh expenditures exceeding budget by $2 million. So, you had some unexpected, and the one in particular with the expenses is the the special education. That was it says under here under budget, but it's over budget by $1.6 million. And with your revenues, this state sources were over budget by $1 million. The federal sources were over budget by $800,000. Um there is some more information on exhibit G, which is in your overall packet. It shows you the actual versus budgeted results for the general fund. You can feel free to
027look at that. Um but this is the highlights of of that uh exhibit. If you could go to the next page, want to briefly give you this page five. Specifically, uh food service fund uh results. So, the the the change in that position for this food service fund was a positive $137,000. Um slightly less than last year, mainly due to food service operating revenues being down, which is a function of typically uh students paying for lunches or other other paid areas of your cafeteria operations. Your food service operating expenses, and the federal states federal and state subsidies, those were comparable to the prior year. Uh slight increases. Uh the last section of this page, pension and OPEB liabilities, this is for the PSERS plan as well as the district OPEB obligation. So, there was some
028decrease in the uh the net pension obligation by about $3.5 million. It really has nothing to do with the district, has to do with the actuarial calculations done by the actuary for the plan. Um there has been the employer contributions have stabilized over the over the past few years, so you're uh fortunately not paying a higher and higher percentage of salaries towards uh PSERS for various reasons, especially with newer cohorts and uh you know, the aging and retiring of the population, so that's helped to stabilize the percentages. I believe it was as a high 30 percentages. I can't remember right now what the exact percentages were, but as ideally as the pension liability changes, that's going to affect your employer contribution rate. So, this kind of proves out that there's probably some stabilizing because that
029liability is easing. It's it's somewhat lower than it was in prior years, and it's been on a good trend. The last page, uh page six, this has some general comments about internal controls. And as all of you probably know in terms of you have a third-party real estate tax collector, um it's difficult, and often not impossible, to have a segregation of duties involved in that because you have someone that's doing all the work, they're collecting the money, they're reporting on the money, and they're sending it over to you. So, we just emphasize, and there were absolutely no issues with your business office, we always emphasize to look at those monthly collections, make sure they make sense from a general standpoint versus the prior year, look at percentages. We do some additional procedures on the audit
030as a as a check because we know sometimes that could be an issue with someone else handling your money. So, um the last part of this again touches on segregation of duties in the business office. And uh you know, we have no internal control comments. This is just a reminder of the importance of that that if someone is handling the money, they shouldn't be also reporting and and overseeing that same money. Um Does anyone have any questions at this point? Anything that Yes, ma'am. I actually have quite a few questions, and I've spent a lot of time analyzing the results of this audit. Okay. And there's a good bit of it that I don't understand. Okay. On page one, exhibit A, Okay, hold on. this is a phenomenal statistic. Okay. The assets of the South
031Mountain School District are 69,000 69 million 535,865 dollars. The liabilities are 69,535,865 dollars down to the penny. Mhm. So, does that mean that the total value of the school district is zero? This is a different type of financial statements. It's not um this is called full accrual GAAP accounting, which involves um I I can't hear you. >> Okay, sorry. Can you hear me now? That's better. Okay, sorry. I'll lean forward. Thank you. The exhibit A, it takes the financial statements from your business office and adds in the fixed assets as well as the long-term liabilities. So, what happens especially in this case is that you do have a negative um Well, let's just point out for example, total net position, which is towards the very bottom of the page, so it's the from the bottom
032right-hand corner, the second number going to the top, it's a negative $11 million. Uh that's mainly because you have over $40 million in liabilities for the PSERS pension plan as well as your OPEB plan. If you were to strip out the liability that you have absolutely no control over, you would have a significant uh positive net position. Um so, that's always a factor with every school. Most schools are in the negative net position for this particular type of reporting. Um but you have nothing due as of right now for those net pension liabilities. It's it's simply allocating the uh statewide PSERS uh liability to your school based on your payroll as a percentage of the total payroll of the entire state. So, you're just taking a piece of that, and it's required by the accounting
033uh standards to uh report that piece. Does that Does that somewhat answer your question? Cuz it is like you said, it's it's not zero, it's actually your net position is below zero. Um your net position is uh from a technical standpoint, your assets minus your liabilities. Okay? So, in this case, your assets exceed your liabilities on this particular reporting by $10 million. But that is not a a current cash flow issue, that is not a school issue, that is primarily if not exclusively driven by the the PSERS pension plan and how they assign the liability. I talked to a number of people who are knowledgeable in this field, and they said it's really like the parting of the Red Sea that you would have a 69 million 535,865 agency, and that their liabilities and their
034um assets are down or equal to the penny. But my concern is for our liabilities, we have a 33 million 83,464,000 dollar loan, bonds that we have to pay for. So, that is almost half of that. Almost half of that. Um I looked at the assets, and I was really surprised at some of the things that were listed. For example, the land on which our schools is built is considered an asset. How do you liquidate something like that? And I don't think we own it then if we are $33 million in debt. But the next concern that I have is if you look at page 29 um on our bonds, the loans are $33 million 83,464. On page 19, it's stated that we paid $312,592 to get those loans. Is that a liability? One second.
035You said what's the page? So you do pay a So you do pay a bond um processing fee for your new bonds. Is that what you're referring to? Is it Can you tell me the page number again for the Okay, on page 19, there's a statement there that the cost to issue those bonds was $312,592. Mhm. And also we owe $470,000 for to pay off early retirement incentive payments payments which we have made to the tune of about I don't know, about 9 or $10 million. But that But that to me that is a significant liability. But um my big issue is on page 28. And it has to do with the payments on these bonds. And I want you to correct me if I'm wrong. Please do that. It lists two payments that are
036due, one in 2026, that's the year we're in here now, and one on and due on 2020 27. So when you add those two numbers up, you get just a shade under $7 million, $6,982,357. Then they list the interest. The interest on those two payments is $1,700,000. We're paying $10,000 on the principal, but the interest is $1,700,000. And I ran this payment on a calculator 17 times cuz I couldn't believe it, but that is that is 24% interest on those two payments. Is that correct? The The interest um The interest percentage wouldn't be 24%. 24% for those two payments. Tell me I'm wrong. I want to know that I'm wrong on that. I I I did that math 17 times. The payment due are shade under $7 million, and the interest for those two payments
037is $1,700,000. The way they're listed the way they're listed. The The payments are listed and then the interest is listed. Mr. Robinson, we have a wrap-around loan. Okay. >> is why um you will see on page 28 the latest bond that we took out um obviously Okay. [clears throat] >> we are paying a very small amount. Okay. Pam, my concern was the 24% interest. That that's that's not what we're paying. Okay, tell me how I'm wrong. It lists the payments. If you go to that page, it's on page 28. The payments are listed and together if you add them up, it's $6,982,357. Then there's a column that says interest, and there's two numbers there, and you add them together, and it comes out to $1,700,000. So the I'll just interject. The interest is for all
038of the loan Excuse me, all of the debt offerings. It's combined in the one column, so you'd have to take into account the series 2021, the series 2021A, as well as the series 2025. >> Correct. So if we did that, and I think the best place to look is I mean Pam could even show you the the official bond statement, which will list the interest rates by year for each of the redemption periods. >> Yes. And actually um series 2021 and series 2021A um one the 2021 I believe is roughly 1% interest. And um 2021A is 1.something interest. We got >> It's on It's on page 27. >> 27? >> Yeah, so under the uh let's see, which one are we talking about? 2021A, the interest is 0.95%. So you really have gotten the best
039rate you'll ever receive other than maybe a pen vest one. >> Incredible. Yes, it was an incredible rate. Yes. >> Yeah. Yeah, I had a question about And that doesn't change that interest rate, Pam. That's what concerned me, that interest rate. And like I said, tell me if I'm wrong. I really want to know that cuz I did that 13 times. I just did. The concern I have about the fund balance on page 1X, IX is that in June of 2024, the fund balance was $3 million 679085. That was the unassigned. It went down 30% to $2,723,388. So that was a 30% decline in the unfund unassigned fund balance. It was nearly nearly a million dollars. Um So are you asking a question about that or What? Are you asking a question or you just
040making statements? >> Well, I want to know if this is correct. My question is did I misinterpret this? That's my big question. >> Yeah, I I think it's a misinterpretation because you guys transferred money from an unassigned fund balance to assigned >> different areas of assigned fund balance so that it can only >> That's That's right. So what that amounts to, and we've had problems in the past where we are paying our bills with our fund balance. I know that money was transferred out. If you look at um I I couldn't tell you the last time I couldn't tell you that that's happened in the past four or five years. Well, the If you look at page 12, there's a single statement XII XII, and it reads this way, general fund expenditures increased by $2,371,053
041or 6.7% from the previous year. 6.7%. That That was a That's That's a pretty big jump. Again, are you asking questions or you just reading the report? >> to know if I'm interpreting this correctly. Are you going to tell me to be quiet, Mr. You see >> I'm just If you want to go >> I want to talk. >> I know. If you want to go through the report, we can go through the report. >> On page 50, you have two statements. One is called a final budget, and one is called an actual budget. What do those two terms mean because there's a difference There's a big difference between the two, like a $3 million difference. What is a final budget and what is an actual budget? So basically, if you want to look at
042the report that Mr. Robertson gave you, you had talked about the $2 million more in expenditures, but we also had $2,123,920 more in revenues last year as well. Mhm. So >> my question, Pam, is what is a final budget versus an actual budget? >> budget is the budget that is passed by June 30th. And then the actual budget is the money that were actually spent and the money that were actually received. >> Okay, that went up $3 million. That went up from 35.6 to 38.165. Went up $3 million. And the other thing is um there are two terms in there in this budget. One is called inflow and one is called outflow. And um it is related to the concept of assets and liabilities. Can you explain to me how the term inflow is used
043for liabilities and outflow is used for assets? I So inflows Anything that's an inflow is a essentially deferred revenue. Um and a deferred outflow is essentially a deferred expense, which means So like I'll I'll give you some context. If the the PEACERS pension plan will report on deferred inflows and outflows. They Those deferred inflows and outflows are essentially if you have a change in the actuarial assumptions that let's say for example that the actuary projects that uh your teachers will work until they're an older age, so they might assign that a certain value to say that's plus $20 million. And then they they will also say we're going to essentially they call it allocate this over the next 20 years to allocate it hopefully in in line with what will actually happen in reality. So
044not to take the expense right away, so they will call that a deferred outflow. And so say for example it is $20 million, and say they decide to allocate it over 20 years, so 1/20 of that every year will be recognized in pension expense. And they're hoping that corresponds with the the reality of the situation. So that's what is a deferral essentially um mean, and that's hopefully that gives you some context. That's the major deferrals that you will see on your financial statements as well. So in this audit report, if money is reported as an inflow, that's a liability. It's a liability until it's allocated to revenue. So the over like let's say for example say it's another 20-year period. This is an easy example. It your liability will be decreasing, and what happens is
045as your liability decreases, that will offset your pension expense essentially if we're talking about pension expense. Throughout this report, you will see some figures. One one example is one one of the questions I had is it said that at the beginning the end of the June on June 30th, 2025, which is 9 and 1/2 months ago, one of our assets we had cash, 22,356,637. Where Where did we have 22 million 20 22 and 1/2 million dollars cash at the end of June? It's listed as cash. Which Which page are you referring to? What page is that? At line one. I think it's on page one, line one. Oh, page one. Okay. Okay. Oh, that would be in your various bank accounts. So, it would be a a combination of everything you have in every single
046bank account for split between your governmental activities and your business type activities. So, your business type activities are your cafeteria fund, your governmental activities are everything else except for your if you had any fiduciary funds. I don't understand that. It says cash. 22,356,637 at the end of June. Cash. That would be the cash value in all of your bank accounts. Is it cash value, not cash? It's listed as cash. >> It's a cash amount. Um It's cash and cash equivalents. Yes. It How much of that was cash, do you think? Or is it all cash equivalent? It should be all cash. There are situations where you could have something in say for example, you have an investment account, but you would say that those monies are available immediately. Uh they're not uh subjected to a
047um typically it has to be a maturity of 90 days or less to be considered a cash equivalent. So, if you're in that situation, for the most part, you would have I would I would venture say most of this money is in cash that it's available upon uh request from the bank. Mhm. You know, maybe I I don't understand the concept of cash of assets and liabilities. If I have a hundred dollar bill in my hand, I have an asset of a hundred dollars. If I owe that and I hand it to somebody and I pay, what is my What What am I worth then? It's zero. This is the part I can't figure out. If our assets equal our liabilities, what are we worth? This So, let me just um these are not cash
048flow statements. These are This is a for they call it accrual accounting, which is GAAP, which is generally accepted accounting principles that determine revenues are are not realized cash. They're recognized based on certain criteria. So, like for example, you could uh a good example is a federal funding that you have earned the money, but you've not received it yet. I did note on here that you used that accrual method. Used that accrual method. >> Yeah, so the statement of net position is we call it in in the audit accounting realm, we call it full accrual, also known as GAAP, which is generally accepted accounting principles. It uh it's not a cash flow basis. It's a um it's a GAAP GAAP basis. Sorry for the technical terms, but um we could definitely sit down and go
049over that with you a little bit more if you want, especially in a side meeting. We'd be happy to you give you some additional um background and insight. What is the source of information when you do an audit? Where do you get your information? Your numbers. >> Uh so, the business office provides us with a accounting information that we load into an audit software. We audit the uh the the accounts. Like for example, you were asking about cash. We look at all your bank confirmations. So, we get third party confirmation that you do have 22 million dollars. I could go back to our I mean, they're our audit That's our audit documentation, but again, I'm 100% confident that we have confirmed every dollar that's on your um exhibit A and any of your other exhibits.
050So. One One of the assets that you have listed is we have like a couple million dollars worth of furniture in the schools. How would you determine that? There's typically a third party appraisal that's done. Yes. And uh the third party helps to uh essentially keep inventory of your assets and helps with the value, helps with the depreciation reporting and so forth. So, it does maintain not only the cost of the asset, but there's also something called an accumulated depreciation, which is a an estimation of the usage of that asset. Um so, the values you're seeing on this report, if you see in parentheses, it could say net, that is net of the accumulated depreciation, which is trying to um we say estimate the economic the real economic value of it cuz it's being used
051as you use any asset, especially a furniture, um even a building, building improvements, those assets deteriorate over time. So, this does give you an indicator of the um relative health of those assets, relative value. Well, in conclusion, I want to thank you very much for this audit because this was a real eye-opener to me. I saw things that I never in a million years dreamed existed, such as liabilities of 69,535,865 dollars. That's real scary. That's real scary. And um I appreciate that you were able to um come tonight and thank you for answering my questions. I I really got a lot of information about the district that I never knew about. Thank you. You're You're welcome. And yep. Yes. Any other questions? All right. Thank you for providing the yearly audit. You're welcome. >> this
052information. Appreciate it. >> Uh no problem. Anytime. Um If anyone has any other questions that they'd want to pose uh to us, yeah, feel free to obviously, you know, route that through Pam and you know, we're welcome to have any other follow-up discussions. So. Yeah. I appreciate your time. Thank you. Thank you, Mr. Robertson. >> You're welcome. Any Anything else, Pam? Oh, no. That I'm sorry. That is all. That concludes my report. And And then the other reports of the Committee of the Whole and WRIU Board report are posted online. Uh next section of school board. Meeting minutes. The board is asked to approve the following meeting minutes. March 17th, 2026 discussion voting meeting. So moved. We need a second. All those in favor? I. >> I. Opposed? PSBA annual membership. The board is asked
053to approve the 2026 through 2027 PSBA membership renewal for the all access package at a total cost of 14,362 dollars 43 cents. So do. What's the total cost? 14,362. Why does it say 16,362? You have an update in front of you tonight. In the packet that was An update. And we have a motion. I need a second. Second. Second. Discussion? Yes. I would like to know that my vote reflects the fact reflects two facts. Number one, I am not a communist, and number two, there are a number of school districts in this state who do not participate in PSBA for many very valid reasons, and I think this is a wrong move on our part. All right. All those in favor? I. >> I. I. Opposed? No. Anybody knows? No. Two of them. Mr. Olson?
054No. Just two. And Mr. Recipiter? But let's do a roll call. Mr. Recipiter? No. Mr. Alexander? Yes. Mr. Yozzi? Yes. Dr. Blake? No. Mrs. Geyer? Yes. Mr. Grabiac? >> Yes. Mrs. Moore? Yes. Mr. Olson? No. Mr. Thomas? Yes. I also think it should reflect that it's unfair to be painted as a communist for voting yes. I said I am not a communist. >> Okay. The vote is done. BoardDocs LT. The board is asked to approve the renewal of BoardDocs LT at a cost of 2,700 dollars for 2026 through 2027 fiscal year. So moved. Second. Discussion? All those in favor? I. I. Opposed? Next [clears throat] section is policies. Updates second final read. The board is asked to approve the following policies that have been posted for over 30 days. So do. Second. Discussion? I have
055a discussion. I want to make [clears throat] sure it's in the minutes that if I require internet access, I get it, right? I believe that's in the policy, yes. >> Just make sure. Now, and I get a screen bigger than 12 inches. And I need a router because I'm not drilling holes in my walls. So, that's part of the installation. Correct? We would have a wireless Wi-Fi like we would give to [clears throat] students. Yeah, it's a wireless. Okay. When When would I expect that after if the policy passes? As soon as Mr. Woolly can get it activated, probably within a week. Okay. And if I request training, I'm I can get that. Yeah, that's in the policy, too. And [clears throat] I kind of like like to tell everybody I think this is a
056bad policy to vote because it's kind of like a Dr. Feick, she uses paper. She reads the agenda from front to back and she's very well versed on it. By cutting her out, that's not right. She should be be provided a paper agenda if she requested because she is a board member that was elected. I mean, I just the board should recognize this. This is not right. This is the people's going to look at this and say you're cutting her out. Nobody's cutting anything out. >> her out because she's not getting any internet, okay? All nine of us requested paper. Do you know how much money that would cost the district? >> The The In the past, they they they had 14 or 15 Okay, if they're going to pay my internet and all that
057stuff, how much is that going to be a Fraction of the cost. How much is that going to be a month? >> Fraction of the cost. Fraction of the cost of paper, printing out the agendas. >> And the time involved. >> [clears throat] >> Well, I can say I think if we vote against that, that's not going to look good on us, but I I I request if it passes, I request that immediately. Okay. Any other discussion? All right. Let's do roll call. All right, just let me know which item you are against or for. Mr. Alexander. Uh yes to all. Yes to all. Mr. Yutzy. Yes to all. Dr. Feick. No. To all? To all. Mrs. Geyer. Yes to all. Mr. Grabiec. >> Yes to all. Mrs. Moore. Yes to all. Mr. Olson. Yes
058to all except for the one about the paper. Mr. Thomas. Yes to all. Mr. Acipiter. No 06. Pass. Okay. Policy updates first read, the board is asked to post the following policies for 30 days. >> [clears throat] >> Need a motion. >> So Need a second. Second. Discussion. All of these are recommended except one. Two. >> Two of them. Or two. I'm sorry. Two. Two are Two are mandated. We have policies that we are coming out our ears. This is This is ridiculous. Only mandated policies should be voted on. PSBA will recommend anything. Okay. All those in favor? I. >> I. Opposed? No. Uh next section is personnel. Board is asked to approve the personnel log for April 20th, 2026 as attached. All salaries are included and all clearances are current and on file with
059the administration. So moved. Second. Discussion. All those in favor? I. >> I. Opposed? Administrative Assistant Agreement. The board is asked to approve the district administrative assistant agreement for the time period from July 1st, 2026 through June 30th, 2031. So do. Second. Discussion. All those in favor? I. >> I. Opposed? Next section is education. Student discipline agreements. The board is asked to approve the following student discipline agreements, 2025 through 2026, number seven, eight, and nine. So moved. Second. Discussion. All those in favor? I. Opposed? Student service agreements. The board is asked to approve the following annual student service agreements, Presley Ridge and Adelphi Village Inc. So moved. Need a second. Discussion. All those in favor? I. Opposed? The board is asked to approve the 2026-2027 agreement with private industry council pre-K accounts. So do. Second. Discussion.
060All those in favor? I. Opposed? The board is asked to approve the resolution supporting military families and Purple Star schools as attached. So moved. I'll second Discussion. All those in favor? I. Opposed? Southmoreland High School emotional support position. The board is asked to create the following professional position, special education teacher, emotional support program, Southmoreland High School. So moved. Second. Discussion. All those in favor? I. Opposed? Southmoreland School District special education plan. The board is asked to approve the special education plan 2026 through 2029. So do. Second. Discussion. All those in favor? I. Opposed? Next section is finance. The board is asked to approve the following monthly financial reports as attached, treasurer's report, general fund, board summary report, and fund accounting capital, capital GISA, and food service check summary. So moved. Second. Discussion. All those in
061favor? I. Opposed? WIU. The board is asked to approve the Westmoreland Intermediate Unit budget for 2026 through 2027. So moved. Second. Discussion. All those in favor? I. Opposed? No. >> No. Mr. Yutzy, this requires that she list each board member in their vote because it's a pro-rated scored Correct. Thank you, Dr. Feick. Roll call. Mr. Yutzy. No. Dr. Feick. >> Yes. Mrs. Geyer. No. Mr. Grabiec. >> No. Mrs. Moore. No. Mr. Olson. No. Mr. Thomas. No. Mr. Acipiter. Yes. Mr. Alexander. No. >> [clears throat] >> CWCTC. The board is asked to approve the Central Westmoreland Career and Technology Center budget for 2026 through 2027 school year. So do. Second. Discussion. Yes. I think it is critical that the board realize what they are voting on. The CTC just gave the executive director a 10-year $2
062million contract. It includes 10 straight years of $25,000 a year in bonus payments put in an interest-bearing account. I can't understand how a school district such as ours can support a 10-year contract for that is $2 million in value, actually much more than that with the interest. I think this is outrageous. Um we were never told about these negotiations. This board was never consulted and I think it's appalling that this has occurred. Uh as the solicitor for the Central Westmoreland Career and Tech Center, I I don't believe that the value of the administrative director's uh contract is as Dr. Feick reported. That's obviously available to any members of the um Do you have a copy of it, Mr. Lucas? Do I have a copy on me? No, no. Did you Did you Did you look
063at it? Did you add it up? >> Absolutely. Did you add it up? Yeah, I I mean, I don't I don't know what you're >> It's 1.9 1.98 million. 1.98 million. And that does not count the interest on the quarter of a million dollars in bonuses. He gets a quarter of a million dollar bonuses in that contract that goes into an interest-bearing account. >> you know, as as you know, um Mr. Lucci's contract is not before the board for a vote at this time. Obviously, if if people have concerns, they can express those either here or at the at the CTC. And I will say last year when we voted on that, um we needed to retain top talent. And as we saw in both the financials and the attendance rate at CTC, Dr. or
064Mr. Lucci is providing that. When did you ever update our board on those on that contract, Mr. Yutzy? Mini report. Never. Okay. What Never. that was. Okay. Roll Roll call. Dr. Feick. No. Mrs. Geyer. Yes. Mr. Grabiec. >> Yes. Mrs. Moore. Yes. Mr. Olson. Yes. Mr. Thomas. Yes. Mr. Acipiter. No. Mr. Alexander. Yes. Mr. Yutzy. >> Yes. Service exchange agreement. The board is asked to approve the service exchange agreement and section 125 flexible fringe benefits plan for the employees to be effective 9 1 2026. So So do. Second. Discussion. All those in favor? I. >> I. Opposed? Public education resolution. The board is asked to approve a resolution to urge the General Assembly to take a legislative action to support public education as attached. So do. Second. Discussion. All those in favor? I. >> I.
065Opposed? All right. Next section is buildings, grounds, and security. Sewage plant. The board is asked to approve the RFP for sewage plant operations. So So do. Second. Discussion. When does this >> Clarification. This is only We're only going out to get pricing. We're not committing, correct? That is correct. >> I just want to make sure that's my understanding. Yes. Just proposals right now. >> When will this start if we if we even use it? We don't know. It wouldn't start till this summer. July August? It would have to be July. It would have Yeah, because that's when Mr. Mr. Trader's um license expires the end of June. I think this is premature. two interviews. So, you're not actually doing interviews yet. This is just authorizing the board to issue an RFP so that you can
066get responses and then decide what you want to do. The interviews are scheduled. for Monday. You're You're talking about two different things. two different things. I believe based on the results from my interview our interviews on Monday will determine if there's going to be a need. Correct. >> believe I don't think if these people are as good as we think they are, we aren't going to need this. This is just kind of a just in case. >> case. We'll know by July. We'll probably know by June if we're going to need this or not. So, I'll wait until >> like to know by next month, right? >> Yeah. I'll wait until after Monday's interviews. Correct. >> Okay, to send it out. Okay. We have to have it if if this person doesn't have those qualification.
067Having worked for a water authority for 11 years, we have to have You have to have it anyway just in case something were to happen to this individual where he were to quit. Yeah. Anything could happen. Yep. All those in favor? I. >> I. Opposed? Bus cameras. The board is asked to approve the purchase of new bus cameras at a cost of $74,690.40. So moved. Second. Discussion. All those in favor? I. >> I. Opposed? Okay. Next section is athletics activities. The board is asked to approve the posting of bids for the athletic equipment for the 2026 through 2027 school year. So moved. Second. Discussion. I just have a question. So, is on these proposals, is this where they would have if they fall into the rotation for new jerseys and everything? Um the the jerseys
068are a little bit different because we have a an agreement with a company that we only go through them. This is more for um people to give us pricing on the supplies that we need. Okay. Well, I just saw that there was like there were socks in the >> Yeah, there's some socks and t-shirts in there, but when it comes to actual jerseys, we have a an agreement in place with a company already. >> Okay. Okay. All those in favor? I. I. Opposed? Mr. President, I have a um point of order that I'd like to discuss. We have a board member who comes to these meetings consistently with no paper agenda, no electronic agenda, nothing. Comes and sits empty-handed with no information >> is that a point of order is for a a board member
069to raise when they believe that there's been some uh impropriety from a parliamentary or meeting running perspective. >> That's what I'm getting at, Mr. Lucas. >> A board member does not have the right to come with no information whatsoever. None. >> I don't I don't think that's a And make motions and vote and make motions and vote. >> if you want to go down to the podium and and do your thing, I would invite you to do so, but there's no place in the agenda or this is not a proper point of order. >> Then nobody should come with an agenda or or an electronic Yes, that's the logical conclusion. This is preposterous. Citizen's comments. Well, I wasn't able to give them before. Can I give them now? It was on an agenda item. Absolutely.
070Oh, yeah. Sure. once again, I hope that uh the information I have is correct. Correct me if I'm wrong. At every meeting, concern is being expressed about the cost of cyber school. Last year, the legislators listened to many many complaints about that. And their response, however, was a little different. They ordered that every school district must monitor and verify residence of every every student who is who is receiving cyber school instruction in their district. The point was the district should only pay for the cyber school for their students and no one else's. There was a Facebook post put on by teachers from the cyber school stating that West Moreland I'm sorry, the South Moreland has an has students that are not residents. Now, am I correct that we saw a circle in the superintendent's report?
07151% of the people did not reply and verify their residence in South Moreland. Is that correct? Was that circle correct? 51%. I would have to see when that was. I don't have that >> It was in your superintendent's report. I understand, but I send many of those, so I don't have them on in front of me right now. Okay. I believe that we have about 150 cyber school students. That's a little high. Um okay. So, about 130, 140? Uh that was also in that uh Okay. Well, it really doesn't matter then because half of them >> about 110, 112-ish. Okay. Half of them have not verified their residence. As of that date, and that date was March 30th. And they have not They have not verified their residence. As of March 30th. Yes. So, we
072pay tens of thousands of dollars for cyber school. Don't we, Miss Mrs. Murdock? We pay a lot of money for cyber school. If we are paying for students to who are using our cyber school who do not live here, then it is the responsibility of the school district to do that because that's money out of our taxpayers' pockets. Who is responsible in South Moreland to verify these residents these these the residents these people? I don't know. Dr. Fyke, I brought this up at the committee meeting in March. But I do believe that it is incumbent on this school board to take action on this. I feel that it is very important. I think that this is this is an issue that has apparently slipped under the rug, gone unnoticed, and I think it's very important
073that we deal with it. And I think the board should take action to make sure that that is done so that we have appropriate records for our cyber school students. Any other comments? All right. I need a motion to adjourn. So moved. Second. All right. All those in favor? I. >> I.