001A regular meeting of the Marlin Independent School District will be held November 17, 2025, beginning at 5:00 PM in the Marlin ISD boardroom at Marlin High School, 1400 Cap Street, Marlin, Texas. The subjects to be discussed or considered or upon with any formal action may be taken or listed below. Items do not have to be taken in the same order as shown on this meeting notice unless removed from the consent agenda. Items identified within the consent agenda will be acted on at one time. We'll do the call to order for the roll call. I have Kathleen Barrett >> present. Rosyn Dimmerson, >> present. >> Miss Daylor, >> present. >> Billy Johnson, >> present. >> Wette Outland, >> present. >> Marshia Ry Hooer, she's on her way. She told me she's just running a little late.
002And Burin Terry, I'm here. All right. Next, we're going to have the pledge of allegiance followed by a moment of silence, please. I aliance to the flag of the United States of America and to the republic for which it stands. One nation under God, indivisible with liberty and justice for all. >> Okay. Thank you. >> Do we have any public comments? >> Public comments at board meetings are limited to items on the posted agenda. To address the board, individuals must sign up before the meeting starts and indicate the agenda item they wish to speak on. As outlined in policy deed local, comments are restricted to three minutes per meeting. There were no public comments. >> Okay. Thank you, Adam. Next, we'll have recognitions. First, we'll have the Lonear Governance Students of the Month. Student of
003the month, excuse me. Good evening everyone. Our student of the month is Zaniah Brown. Zaniah is a proud seventh grade student at Marlin High School. She demonstrates a strong enthusiasm for her education and enjoys sharing her knowledge with others at school. She appreciates receiving positive fe feedback in her classmate from her classmates when she answers questions correctly. But outside of school, she enjoys enjoying engaging in role playing activities such as playing school with her stuffed animals. Her favorite subject is social studies. And her favorite teacher is Mrs. Wilder. Zaniah wishes to become a teacher like Miss Wilder when she grows up. Zaniah is the youngest of four children, but let her tell it, she's the oldest and the boss of the family. Marlin has always been home, but if she had it her way, she
004will be in Houston with her big sister. Our student of the month is Miss Zania Brown. I think I got you right. >> All right. No, that's not Neville is out front with the camera. Right. Cheese. >> Peace. >> Very good. Thank you, MOM. >> SORRY. One more time, please. >> There we go. Yes, we're going to >> All right. Our teacher of the month, Miss Muel Wilder, is a dedicated educator currently serving as a seventh and eighth grade social studies teacher at Marlin High School. Before joining Marlin ISD, she spent five years in Dallas ISD as a physical education teacher at Clinton P. Russell Elementary where she inspired students to embrace healthy life choices, lifestyles, and the value of physical activity. As the oldest of three children, and a proud mother of two, a
005seven-year-old son, and a one-year-old daughter, Miss Wilder values family, leadership by example, and the importance of creating lasting memories. Beyond the classroom, Miss Wilder channels her energy and creativity into running, running, sports, and singing, balancing physical wellness with artistic expression. Her teaching philosophy centers on cultivating a supportive and engaging learning environment where students feel safe, valued, and motivated to reach their full potential. She strives to empower every student to think critically, solve problems independently, and develop a lifelong love of learning, preparing them not only for academic success, but for life as compassionate, confident, and engaged citizens. Miss Macau WILDER My little hand. >> Thank you. >> All right. One, two, three. Four, five, six. Four, five, six. Okay. There you go. Good evening. >> Good evening. >> It's an honor to recognize Bailey as our
006October player of the month. Bailey is truly one of the most coachable athletes on our team. Her drive, her eagerness to learn, and the energy she brings to every practice and every game makes her stand out in everything she does. On the court, Bailey led us in total blocks and finished third overall in hitting. But beyond the stats, what makes Bailey special is her attitude. She shows up ready, motivated, and excited. And that excitement lifts our whole team. Bailey, I am so proud of you. Keep working, keep growing, and keep shining. I can't wait to see everything you accomplish in the years ahead. Congratulations. >> Good job. One, two, three. Thank you. >> Good job. >> Hello and good evening. >> I'm going to recognize our player of the month for um October for the
007football team, Dari Johnson. Um Dr. Johnson has been with me the last three years. He was one of our leading tacklers on defense and um he's coming off an ACL surgery two years ago. Now he's got a cracked knee, you know, I mean, from two weeks ago, but um he was a phenomenal football player for us. But the most important thing about Deari this year is we had a season which was not what we wanted. But Deari had to move around and have played different positions that he did not really want to. But he was that kind of a young man and that kind of a team player for us. and he stepped in and really helped us out of some crucial situations when we had several injuries this year. And super proud of Dr.
008and I know he's gonna be very successful and I'm going to miss him to death. >> Congratulations. Congratul. >> Can we get one of him and grandpa by theirel? >> Yes. >> Right after the paper. >> You got one here. I'm sorry. >> Okay. I can't make it to 10. Okay, let's see here. One, two, three. Good. >> Here we go. One, two, three. One, two, three. Thank you. Congratulations. All right. Good evening. >> Good evening. Good evening. >> Make sure everybody's here. So, our dancer of the month this month for October is Miss Eari Butler. Okay. Um, while I don't have a long speech like everybody else, I think her work speaks for itself. Um, as a senior who excels not only in dance, but also in FFA, basketball, track and field, reexemplifies what
009it means to be a well-rounded student, balancing dedication and passion, and all that she does. On top of her outstanding accomplishments, she's like a niece to me, and I couldn't be more proud to see her thrive both on and off the stage. CONGRATULATIONS. ONE, TWO, THREE. ONE, TWO. >> EIGHT, NINE, and 10. One more. >> Great. Okay, I am going to do two. So, um I'm going to read bands performer of the month for band. Um Benny has been with the band since beginning of the sounds of thunder, exemplifying the traits of a model band student. He is very talented and intelligent musician giving his best performance on the field during halftime and in the stands at our football games. He's a part of the foundation of our band program and helped build the program
010by leading by example and always giving 100%. They are extremely proud of um their performer of the month and is confident that he will continue to serve as one of the best band performers. CONGRATULATIONS. I know it is. I said I know. >> One, two, three. One, two, three. Good job. And then our cheerleader performer of the month is Miss Jouri Griffin. I did not have a long speech for her. Um I actually have been with Journey since I got here. She started out in my dance classes when she was in middle school. So I've seen her grow um being on this dance team and the leader that she has become is amazing. She's a well-rounded student, band, volleyball. She's basketball manager and cheerleader and she handles it all with grace as well as being
011prepared every time we have practice and for every football game. So, >> thank you Journey. >> Thank you. One, two, three. >> X, Y, and Z. Good evening, Board President Terry, members of the board, and Mr. Bates. Tonight, I'd like to introduce to the community our new executive director of student services, Miss Bridget Neville. She began her career as a math teacher before becoming a counselor, supporting students in academic planning, post-secary readiness, and social and emotional development. as a principal in elementary, middle, and high school. Uh she served students and was the founding principal of an early college high school. Her leadership has resulted in state distinctions, innovative dual credit pathways, and systems designed to promote equitable student success. She is also a dedicated uh community and professional servant leader who has held the leadership
012roles in her sorority, various professional organizations and local civic groups. Miss Neville is currently pursuing her doctorate in educational leadership at the University of North Texas. Please help me in welcoming Miss Bridget Neville. Madame President to the board of trustees and superintendent bank space. Thank you all so much for your vote of confidence and I am hippopotamus happy to serve in the city and the school district of Marlin ISD. Thank you. >> Thank you. That's it. >> All right. Next, we're going to go into close session at 5:20, please. It's 6:30 and we're back into open session and we'll begin with the superintendence report. >> All right. Thank you, Madam President. I'll be very brief. U still in uh getting acclimated to Marlin ISD. I got a chance to be able to meet with uh
013many of the staff this past week. uh and they as everyone else has greeted me with open arms uh and I appreciate uh their their ability and their availability to make sure they were willing to talk and kind of share with me things that they're interested in. Some of those things are still trickling to additional meetings, but it's been great uh being here and speaking with the staff. Uh students, you're next. So, uh be ready and be willing to share, you know, your experiences of online, but everything has been great. Uh and then I'll I'll close the superintendent report with uh Mrs. parent and myself got a chance to attend one of the services of one of our students. And I do want to take the time to share that our hearts and our prayers
014or thoughts are going out uh to the Richardson family. And you know, to watch a father bury their son and to watch a mother have to have services for her son. I just want to be able to say at this time right before our Thanksgiving break uh for us to be thoughtful and but also for those of us sitting at the dis uh for the administration and staff members y'all our time is short and so we have to make sure that we're very serious about everything that we do um because we don't have as much time as we think and our kids deserve our very best uh as long as we have them. So, uh, Madame President, that will conclude superintendent's report. >> Okay. Thank you very much. Next, we, uh, on the information item,
015how about a bond 22 update? >> Board President, Miss Terry, members of the board, Mr. Bates, I'm once again bringing you an update on our bond 2022 projects. Uh, I keep mentioning that we're winding down, but of course everything kind of seems to extend out and uh, I did get a chance to go by the new gym construction today and meet with the supervisor over there. So, I'm I'm happy to bring you a couple of those updates. Uh, as you can see, we have a part of our brand new uh, board AV system set up behind you. unfortunately didn't quite get them functional for this meeting. Uh but we're having another meeting this week on Wednesday and so hopefully uh we'll really get that into high gear. We are still waiting for the deis replacement
016to come that has the pathways for that part but my goal is to be streaming officially by the next meeting. If not then definitely by the first January meeting. uh new gymnasium work. They are basically completed with the foundation prep. They have the vapor barrier, the drainage, the rebar. They are doing a little bit of more work on the side exterior side of the existing gym before they pour that. And then the next step will be the parking lot, the press box. They are working on some little tuneup items in there. Uh during the um order report last week, I did mention a couple of those. Uh some things like moving some switches around that are just an inch too low, things like that, and some other items. So hopefully we'll have some more finished
017pictures for you whenever those projects are completed. So, as I was mentioning about the um new gymnasium construction, this is before the rebar went down. Um, I had to deliver this before I got a chance to get pictures for the rebar, but if you drive past, you can see that it's there. Uh, it's all gritted up and it's ready for concrete. Unfortunately, they are expecting rain to come in the next few days. So, we'll see if that gets done. Uh, but I'm assured that that part of the project should be happening or done by around December the 8th. So, hopefully at next board meeting I'll have some updated pictures information for you regarding that. Are there any discussion items or questions that you have? >> Thank you. >> Okay. >> Next, we'll have the False
018County Rural Collaborative Report. >> Afternoon President, Mr. Bend. Um, won't take long. Know y'all been here a long time. Uh, thank y'all for having me. just going to kind of report on some of the changes that have occurred since I talked to y'all during um at the end of the year last year or August last year and discussed everything that we had accomplished last year. So, kind of where we're at right now. Some big things to come. So, board meeting, picture me I always talk about y'all see my left of me. I need to take it out. I'm g take it out one day. Um updates, big celebration. We have our first dual credit students that's actually traveling. So, one robot actually traveling to TSC for dual credit. We have four here that are going
019doing the online portion and three enrolled below online portion. So next semester we'll have a total of eight students uh doing traveling TC doing dual credit. So if you remember each one of the three programs of study that that are within our programs of studies here in our falls county collaboration are all tied to either one an industry partner and an industry certification or dual credit. So, uh, that's exciting because they'll finish up some hours this semester. They'll be get three more next semester. So, hopefully by this time these students graduate, they'll have 12 hours in the automation and robotics program study. Um, that is changing at TCC. Automation robotics will stay that here at at the schools at the high school level, but it's changing into industrial maintenance and manufacturing because Waco has become
020a very big manufacturing hub and boom. We have a a whole bunch of manufacturers growing. So, it's kind of come underneath that. a lot of it kind of um ties in together. Same courses, same build credit doesn't really change much for us at the high school level, but their associates degree that is aligned. We just changed the name of it, but it's very exciting. Um we'll have our first three students in the spring that are going to um MCC. The Sanders hooked us up and used to actually be y'all's y'all's training here, I believe, is now the phys the physical trainer at MCC. She's going to be the one that's going to be allowing our students to do job shadowing next semester. Uh we have our first three doing that. Um and then hopefully that'll
021continue to grow. Like I said, we're on year three. So we're just now touching the tip of the iceberg where we have three to five students doing the higher level stuff. We're really growing on the lower levels. Um and then we have a new sports marketing teacher, Martin, Don Ashby. Uh I have to say, um she has a lot of energy. When I went to her classrooms twice, she has a lot of energy, a lot of good ideas. I do like um what she's doing in her classroom. So I think she's great. Um she's shooting off a lot of different ideas. There was an industry based certification we had aligned. She asked about a couple more that are line because if we talk about CCMR there's some tier changing up that's coming with that. So
022she's doing a little bit of investigation and some additional IPCs just in case one are running drops to that tier three. But she's doing a great job and there's some pictures of the students that are doing um robotics and there's a mission in our class there. uh kind of our fall timeline. We'll be having the FCRC actually has its own board and we'll be uh meeting in December uh to discuss some of our budgets for the next year and some things and maybe some possible expansion next year. Um on a side note, this is not on here, but I do want to touch base real quick is um this just occurred. I have a meeting with HOT and TS the heart of Texas Workforce Commission and TSC this Friday. uh they want to work with
023us and possibly have some grant money to either one grow a construction program or maybe look at the auto deal. So I'm gonna get more detail with them because the grants tied to a highway high demand program. Um they thought that Marlo would be a great fit for that. So maybe that's something else that we could possibly start get going and then maybe add to the FCRC. I had a meeting Friday. I'm supposed to have another one Friday. So not a lot on that, but I didn't want to touch base on that. So then when we have uh our SDRC board meeting December, we'll talk about like programs and should we add some things like that. Um pathway updates, our student enrollment is up and everywhere. Uh excel science enroll us from 35 to 50.
024Sports marketing, the ones that we have here actually at Marley. We went from 70 17 to 42 students this year. That was our biggest growth. That robotics automation technology dropping. It's kind of misleading. Last year when we counted it, uh, we added our eighth graders into it. So even though we have eighth graders that are doing these programs, they're technically not part of the our PEP because of the way they designated at the state level. So we had to take those numbers out for reporting purposes. So we actually are still back in that higher range number. It's just because we cannot count our eighth graders um because we don't get the additional RP funding for them. But meeting with our board and meeting with Marley Rose staff, you said what's the point? Let's just get
025these eighth graders in there and give them that fifth year trying to complete these programs. Um, so our numbers are doing good. We had a 98% retention rate uh from last year to this year. 35% increase in enrollment. And now the real big thing that I'm most proud of is now we actually have 28 students going back and forth between school districts. Um, this is a very big deal. Last year we only had five. We had to do some more of our um, you know, top online type training. So to have 28 students is a big deal. Also, next semester, like I said, we'll have we'll be trying to get eight kids. Uh, and like I said, kudos to Miss Washington again for helping me out with that. And Miss Will is here getting those
026eight students next semester um to TSC so they can start getting these dual credit courses. So, um, very proud of those numbers, very proud of having 28 kids because you all know trying to get kids back and forth between school districts with with bus schedule lane schedules, our schedules don't line up. So to get that done is is is a great accomplishment. Um once again here's our industry partners uh robotics automation. We have fallen a we are setting up some tours for fall. It's going to be in December. We're looking at some dates for that. Um and then in the spring actually TSC and their work site is going to host a robotics competition. We're trying to we're trying to um and I'll have more to report that in the spring because we're working through
027all the details, but that will be happening in the spring. We'll take the kids to the work site, see the robotics program, and then do a competition. Uh rentals will probably rentals in Abby will probably do the tours probably in the spring again this year for our lower level kids. Uh we're in the process of setting up having all the sports marketing higher level kids come to region 12 service center. region 12's marketing team will speak with him and then we were going to have some outside entities and even Badger will be there to talk about sports marketing and then MCC allowed us to do the uh the physical therapy job shadowing. So those are kind of some of our industry partners and some workbased learning that we have coming up. Um as always in
028in the requirements of being RP is always have to be tied into workbased learning dual credit and um and industry based certification highway tie demand jobs. So, we're constantly trying to meet with different partners um to get them to allow us to come tour. Our ultimate goal is to do job shadowing, but sometimes when you get 15, 16 year old kids trying to get them into an industry that requires, you know, steel toe boots, hard hats, and all that, everyone's kind of nervous. So, that's those things we're going to uh pathway updates. Uh once again, our first uh no credit students uh set up our tours, working on creating speed interviewing events. uh we have uh worked on transition to inerson classes from marketing. Kudos to everyone here because like I said last year we
029had a very small group with our sports marketing. Now we have a teacher and we're up 17 to 42. So that was big growth for Marlin and y'all all you know y'all received credit for that. So thank you and everything that I've been pretty much talking about here with now we're going to be having students um going to MCC for physical therapy and we actually have our first Martin students that join the exercise wellness and physical therapy program. Uh finance update. So last year um based off last year's enrollment because we are what we consider an RP because of the 90 students we had enrolled Marlin enrolls a lot together. So the SCRC is the entity generated 177,244 of ARUP aotment and then if you take in the CT funds that were generated for students
030that were in those three programs that was an additional $220,71. So that's our budget uh to look at to spend back on these three programs. That's what we'll be looking at when we meet December. Then again in the spring with the board which has members from Marlin and Rose and then the community like GCC, MCC and everything else on there. Um and that's pretty much it. >> Any questions? >> Now you said that in December you'all are having your um meeting to do an expansion exploration. Yes. So, we're looking at offering more than just three. >> Yeah. So, we'll do a look at some program to study like Mr. Terry and I walked through here. I guess it was about six weeks ago. Um, now that these other grant opportunities on the board, if we
031get some of those, if we can grow programs, those will be ideal. So, what we'll do is we'll discuss some of the ones that are possibility. Um, so after I have my meeting, like an example, I have my meeting Friday. I'll see what they say. I'll come back and meet with y'all and say, "Hey," or, you know, Willis in Washington and Bates and say, "Hey, you know, what program y'all think fits this?" If it's good, they give some ideas. We go to our board because the FCRC board with the community members in it, much like a board like y'all with with THC, MCC, and HOT all involved. They look at it, make sure the programs we want to add meet all these demands and criteria. So, if they do, it's a possibility for us to
032add them. Uh, and also in the future, like I I expressed it one time before, eventually our ultimate goal would to be maybe see if there's any other school that would be willing to join us like Chilton or Bremon or someone like that. Um, I still feel like it being our second year, I think we're better off adding additional programs, working out things between Rose and Marlin and transportation before you get that big, but that's always on the table for everything. But yes, ma'am. So, are these the these three programs the only CTE programs we have in our district or do we have that? >> No, y'all have y'all have a lot more. Those are only three. So, the FCRC is kind of an entity within the deal. So, so those three programs of study,
033Marlin, Rose and the board decided, hey, these are the three programs of study and we're going to call the Balls County Rural Collaborative. So, those three are associated with FCRC and that's why they get the additional ARP funding. Okay. >> Yes. But y'all know y'all have cosmetology and a bunch of other ones. So, and y'all have an awesome auto tech building over there that could be used for some things as well. So, >> thank you. >> But any other questions? >> Thank you for your time and >> it was great. Thank you. >> Thank you. >> Okay. Potential intervention partner vendor. We have Miss coming. Good evening board president and members of the board superintendent Bates. I bring you information item potential intervention partner vendor and the vendor is price education resources. They were founded
034in 1998 and they provide scientifically research and evidence-based solutions designed to strengthen instructional practices and improve student outcomes. We decided to reach out um to tri resources after looking at several u pieces of data. But I wanted to just show you this um our goal always um approach is 90%. Approach means that the student is not quite on grade level. And so you can see that our uh students are not reaching that and especially in the grade levels that I've identified meets again I explained to you before it's saying that our students are on grade level. Our goal is 60% there and so with this support we um plan to get our students on track and even above if we can. Um, also the same thing in math. Get that. And so the plan would
035be on our five day school weeks that they would come two days a week um on Wednesdays and Thursdays from 8:30 to 3. um those um educators that who are certified would come in, plan with teachers, support teachers in the classroom and then even work with students in small groups. Um we all know that when the kids are in small groups, they get more the focus is more on what they need and working on those skills and improving those skills. And so that is the plan there. on our four day week um when we're not in school on Fridays. We still plan to continue the intervention on Fridays. And so those eyes would come on Thursdays from 8:30 to 3, but on Fridays from 9 to 12 when we're in doing our intervention time there.
036And so we're looking at a total of 20 sessions at 350 times the two teachers in reading, two teachers in math, 14,000 each, totaling a cost of 28,000. And um this is a quote from a school district that's worked that um has used Trice. I have worked closely with the consultants from tri educational resources for the last three years. I have found them to be very helpful in advancing the education goals of the institution. Their consultants have worked with many parts of our population and many of our teachers with the focus on student achievement. If you are considering using TIC in in their resources, I recommend them to you as a helpful and educational organization. And so coming December, we will be requesting the board to approve a purchase that exceeds the 24,999 threshold for
037Tric Education Services. Any questions? >> So, these teachers will be in the classroom during the regular school day. >> Yes, ma'am. >> Except for the Friday morning. >> Yes, ma'am. On Wednesdays and Thursdays. >> Okay. Has this been how has this been discussed with the teachers and what this what these >> So, it's it's more of Yes, ma'am. It's more of a co- teach model. Um, no one coming in to take over anything that the teacher is doing. And so they will plan together, they will work together. Um, it's more of a support for the teacher and then going in and pulling um, you know, as we go through that guided um, that gradual release of the lesson as we get to the individual independent practice, they can pull out and work in small groups.
038So really um hone it in on getting um the help for students on their individual skills that they need. >> Okay. >> And that way the teacher can pull small groups and that um other education educator could uh pull small groups as well. Okay, Mr. Jones for the financial. >> All right, next we have Norman Jones coming for the financial report. >> Good evening, board president Terry, members of the board, and Mr. Bates. Tonight, I will present the October 2025 financial report. As we review October's financial report, our goal is to understand the key drivers behind our revenue, our expenses, and our overall financial performance. I'll begin with food services. So, we received $3,162 in local funds. As you can tell by the first green arrow, this comes from items such as snacks and students
039purchasing additional lunches or uh entre. Next, we received $75,500 from the federal government uh for the month of October 2025. And with the last green bullet, our expenditures, we spent $56,552 concerning general operating costs for our food service department. Moving on to the general fund. So, as one can see, we have a very healthy uh fund balance, and I'm proud to say that our staff and students have exactly what they need. There is not a shortage. You know, we have our principles are providing supplies for our students and for, you know, their teachers. And so, we're not in a deficit. That's great news. I'll call your attention to uh function 51, which is facilities, maintenance, and operations. If you notice the percent for the year, we've already spent 47%. Uh but that is because of
040an insurance payment that we had back in September and that's a once a year payment. So it looks like well why they spend so much money and it's only in November. That's why. Also function 93 is uh also a function to where we have a one payment a month. I'm sorry a year uh that comes out. And so I know we spent 75% of that budget but it has to go to the falls co-op. We're part of that uh group. Moving on to interesting thinking. So in local revenue, we have received a little under $1,200. This number will increase as taxes start rolling in, January, February. And so this is the account that we pay our bond payments out of. So we make payments out of this account in the months of February and the
041month of August. So not a lot of traction here. Our construction account. So, as we're nearing up the high school and our allegiance field function 81, we spent 648,600, I'm sorry, $463 for the month of October. So, our last project is looking at our gym. So, we've, as you can tell, the money has been spent in a good way. This room two years ago didn't look like this. So, we have been very diligent on make sure that we have done what we said that we were going to do with those bond funds and not to misappropriate any money. Last but not least, we have our investments investment accounts. So, you can tell from the first green arrow, this particular account, text pool account, $30,000 in interest earned. The next account, our text pool construction account,
042a little under $2,000 in interest. If you look at our first public account, the last construction one there, we have earned $31,64251. So, this is very important because we're legitimately like earning real money every month, right? So, this is a little under $70,000 that we're able to put back to our accounts just based off of interest. And this is another piece of our financial report. Are there any questions? >> Do we need a motion to approve this report? M. >> Yes. >> I move. >> Okay. >> I hear a motion. >> I move that the board approve the 2024 2025 financial audit report. Um, >> no, just the financial >> I mean the financial the financial report. Yes, ma'am. >> Okay. Do I hear a second? Okay. Miss Ryder Hooper, Miss Dimmerson, and Miss Ryder
043Hooper move. All in favor of approving the financial report, raise your hand. Okay. Thank you. Any oppose? Thank you. Motion carried. Okay, Mr. Jones. All right. So, tonight we have our financial audit report for the 2425 school year. Thanks. >> Add a few extras for the galley. All right. Good evening. Uh my name is Nathan White. I'm a partner at Tim Clark and I have for you the district's FY25 annual financial report. However, this year uh for I mean this is a first. Um we're going to ask you to do something a little different. So ordinarily in any other given year at the end of the presentation we ask that you accept or approve or disapprove whatever you want to say of the audit and if you can approve then you sign this dated check
044you know if you accept it we take it back upload it to TEA however um currently the compliance supplement as it's called which dictates how we perform um single audits which is a special audit that happens inside of the financial audit or kind of to the out of the financial audit on federal funding. Uh the compliance supplement is something that has to uh be approved every year and it's sent to the office of presidency of the United States for this final signature and that has not happened yet this year. Um I've been doing this for almost a decade, never seen this happen. So um until that happens because you guys require a single audit because you receive over $750,000 in federal funding each year, we technically can't have you approve this report. So, um, at
045the end of this, um, please ask your questions if you have any, but we'll ask that you table this item until and then we'll give you guys the green light. I'll call Norman. I'm assuming December, January, this can't go on too long. Um, that eventually, you know, I know they just got done with the shutdown and all that stuff. I don't know where we're at, uh, in the list or in the pile of things to do up there, but um, when that happens, then we'll just have you guys approve it at the next, you know, earliest meeting possible. But without further ado, uh we'll go ahead and get started on FY25 and then I'll just present to you what we found so far. And we'll begin on in the back of the report on page
046111. If you want to hang on to this or I can send you another. So this is the schedule findings and question cost uh exhibit if you will or schedule K2. Uh we're going to focus we'll start here at the top in section one the summary of auditor's results. The type of auditor's report issued is unmodified. That's a good thing. That means we didn't have to modify any of our opinion language. In short it means that we believe these financial statements here uh to be free from material misstatement whether due to like fraud or error or any kind of thing like that. uh down toward the middle of the page here, the federal awards. Uh the district requested and received an extension on the ESSER grants. And so this is for sure for sure the
047last time the ESA grants will be around uh inside the district's financial apparatus. But that um due to the level of expenditure, there was $960,000 expended in the remaining four er funds that the district had and utilized in FY25. um that was uh the funds or the grant program if you will. It's kind of a cluster situation uh that we focused our single audit on. I will say as it relates to the single audit even with the compliance supplement not having been approved um we every year we over test in anyway. Um so I I'm confident that everything that um we've done is already sufficient but again we just it's a technicality. Um, if we flip the page over to page 113, this is in relation to the financial statement audit or the regular financial
048audit. And we did have one finding this year um related to budgetary compliance. Um, this is not a terribly uncommon thing to run into with school districts uh in 2024. The district also had one of these. I would chalk this one up to in my opinion just sort of an administrative changeover that kind of happened there at the end of that fiscal year. Um I think it was probably a little hectic in that sense just you know so many moving pieces and I think a few um amendments may not have made it to the board in time for you guys to approve them as of June 30. But just something to keep um in mind going forward. I offer all my clients if you want my two cents on it. I'll look at your budget
049to actual and where you're trending. You know, if you want to ask me in May or something like that, I'll give you my best guess. Obviously, you know, if you still go over, you still get a finding, but um so this year, um you know, it is what it is. I think u in talking with Norman and everything else, I think this is something we can get cleaned up in FY26. So, I'm not too concerned about it. And like I said, it's a low-level finding. It's not a significant deficiency or a material weakness or anything of some like great magnitude. It just is what it is as far as when you go over in a functional line item in the general fund um the child nutrition fund which your guys is in the general fund
050or the uh debt service fund. Next uh we're going to start flipping toward the front of the report and we're going to land on page 65. page 65. Uh the wording is kind of cut off here. Not cut off, it's just on page 63. But um so anyone that's seen me present this district for a while knows that every year I seem to have some new Gatsby statement I have to talk about. And so this year I think is going to be the last one for a while or so occurred. Um but this one is in relation to compensated absences. So, uh, historically the district did not record a liability related to compensated absences, but, um, Gazsby in their great wisdom decided, um, that we're going to consider more than just cash consideration. So, the
051old standard used to be that if, um, if you paid teachers at retirement the balance of their unused vacation or something like that, then that was an easy enough number to get to, right? took their their uh daily rate times the amount of days they had on hand. You hand them a check or maybe it was like $75 a day or something. Different places had different policies. Um and then we as auditors would come in assess that if it exists, okay, and then is it material to the financial statements? Well, Gatsby 101 states that we also have to account for non-cash transactions because at the end of the day, if a teacher takes a vacation day, a state day, a comp day or something like that, there is a financial implication because you have to
052hire a substitute or somebody, right? Someone has to fill the void. Um, and so that's what we're doing here. And this led to a $342,000 restatement, which is required as part of um of of uh recognizing the standard. And this basically more or less relates to this. This represents the extended cost of the state days balance of most of your employees in the district. So, um, think about anyone that's been in, you know, school districts for over 10 years. A lot of times those guys have and gals have, you know, hundreds of days and you take that number times their daily rate and, you know, it it grows pretty quick. Um, but that's all it is. It's just kind of a placeholder in your financial statements. there's nothing you can do about this liability. Similar
053to pension and oped, it just kind of is something that we have to recognize going forward. Um, and lastly, if you guys want to flip forward or yeah, toward the front of the report to page 26, we'll go over the district's fund balance. So again, this is June 30 of 2025. So we're just about the full five months removed. Um but these are your audited financial statements. So this is the best information we have as of June 3rd, 2025. This is the statement of revenues, expenditures, and changes in fund balance for your uh purposes. This is your income statement. Um the district had two major funds this year, the debt service fund and the capital projects fund. Um funds u are either major or non- major based on uh financial metrics. just uh things like
054total assets, total liabilities. Um so we didn't just put those up there just because we like it. That's just it. It's dictated to us that those had to be presented as major funds. But I'm going to focus on the general fund in the left column there. Uh everyone's favorite fund and the district's general operating fund. So, if you peer down toward the bottom of the page, you can see the district recognized a reduction in fund balance for the year of $163,440 to end at $9,812,115 in general fund balance. Um, ordinarily we suggest districts maintain anywhere between three and six months of fund balance. This is a very healthy fund balance in June 30. This is um basically about 80% of your non-C capital related uh expenditures which is about 9 and a half months. So
055certainly looking um very good from a fund balance perspective. Um but that's it for my prepared remarks. If anyone has any questions or anything or would like to go over anything at all in the report, I'd be happy to address that. >> I have a question. How many days cash at hand do we have? >> Well, that would have to I'm going to calculate the for cash. >> Um, generally speaking, for for the purpose of fund balance, that's kind of what we're doing. Um, with the nine and a half months, your cash, you don't have a lot of cash on hand, but that's because you have $23 million in investments earning all that great interest that Norman was going over. Uh, so you have almost no cash on hand uh at June 30. Um, and
056so I don't know that that's necessarily what you're asking. I think you're asking how many days of resources do you have essentially. >> Yeah. Less your liabilities. So that would just be something to the effect of maybe 280. Yeah. I'd round that off at about 280 days. Um, yeah. >> You mind telling them what's required in the state of Texas? Uh there's just three months of fund balance is the only requirement that I'm aware of. So uh but you guys are well surpassing that. And sometimes if districts get over a year or something in fund balance um we'll make suggestions about you know maybe you would consider as a um like a signal to the public uh the taxpayers like we're going to commit this or sign this or something. But I mean you guys
057are you guys pass bond you're building all kinds of new stuff. So I don't I think the public knows. So that would be just my two cents on it though. >> Yes, ma'am. >> Um I don't know if this is a question for you. Um it's the the request I'm I'm requesting clarification for the budgetary non-compliance. >> Yes, ma'am. Uh I can >> that's on page 31. Just go ahead. >> Function 11, function 35, function 41, and function 81. >> Yes, ma'am. So on page 31, instru 11 would be instruction. Is that what you're asking? Yes, sir. Y So 11's instruction, 41 is general maintenance, 35 is food services. >> Yes. >> And then the the one that got you pretty good was function 81, uh, facilities acquisition infrastructure. that one was over a half
058million dollars. But um you know that year overyear function 81's not even necessarily in your budget. Uh so that one and it's tough because if you look at what function 81 typically I mean that's capital outlay you know for the most part that's capital asset additions that could be if the district was chipping in as part of any of these bond projects we see that sometimes they kind of supplement the 699 there's a plan uh you know if if you look on page 43 you have something what we refer to as a capital assets roll forward where you kind of have the beginning and you can see the amount of additions the district put bond. Obviously, most of this financed through the capital projects fund with that bond money, but um just in the construction
059that's still ongoing at June 30, you guys added 13 million. We had placed 2.6 million into buildings and improvements, but all that function 81 activity, that's what that is. It's it's typically not an annually budgeted item. It's kind of like a we got a project that we want to tackle with some general fund dollars or um sometimes you'll see districts pass like maintenance tax notes. It's very often that they'll pass things like maintenance tax notes to kind of supplement those bonds when change orders come through. Um, and so yeah, that was a big one in 25, but I I don't think or I don't foresee that at least as it relates to function 81 probably being a huge problem in 2026. >> Do I understand that we wouldn't um move to approve the financial audit
060until we hear from you again? Yes, ma'am. Unfortunately, I go home with my homework unfinished tonight. >> Okay. Okay. I I just >> We just need to hear about it. >> Yes. Yes, ma'am. Yep. That's it. Just to hear it. >> Madame President, I move that we table this until the information comes from the federal government that you need to >> Yes, ma'am. >> That's pretty much it. >> Okay. Miss Ry Hooper moves. Miss Dimmerson second. All in favor, raise your hand, please. Okay. Any opposed? Thank you. >> Thank you so much. >> That concludes our action items, Madam President. >> Okay. So, now we move on to the consent agenda. So, we we've already heard about the we just need to approve the consent agenda. Correct. I'll move that we uh approve the consent
061agenda as is. >> Okay. Do I hear a second? >> A second. >> Okay. All in favor approving the consent agenda is presented. Raise your hand, please. Okay. Any oppose? Motion carried. All right. Next, we'll go to item number 11. Do I hear a motion to adjurnn? I'll make a motion that we adjourn at 71 p.m. >> Okay. All in favor raise your hand. Any oppose? 711. motion.