001We will have prayer by Minister Aries Anthony Murphy, a member of the Macedonia Baptist Church. She's a student here in Jacksonville. [Music] Bow your heads. Lord, heavenly father, we come now just saying thank you, Lord. Thank you for everything that you have done and everything that you will do, Lord. Lord, allow all our hearts and minds to be composed to hear your voice, Lord. For no matter the situations that's going on in our individual life, Lord, be with us, Lord. guide and use us, Lord. Allow us to make the decisions that you want us to make and not the decisions that we want to make. Lord, Lord, for God, Father God, we may be smiling to the public but dying inside. Allow us to understand that your love is unconditional and that means no conditions
002that you will not love us, Lord. Lord, be with us through anything that we go through, Lord. Bless every last person in here, Lord, and bless the people of this community, Lord. Father, for you say you'll never leave nor forsake us. And I'm believing that to be true, Lord, because you've been in my life, Lord. Heavenly Father, we just ask you now for anything that you want to be done, Lord. Allow us to do it and allow us to do it the way that you want us to do it, Lord. Lord, thank you for sending your son to die on the cross for us, Lord. Thank you for everything that you're about to do moving forward, Lord. And in your son, Jesus name, we hope these blessings be bestowed. Amen. >> Amen. To the flag
003of the United States of America and to the republic one nation indivisible with liberty and justice for all. Thank you. Thank you, Minister Murphy, for that inspiring prayer. At this time, we'll have roll call. here. >> Morrison >> here. >> Mr. Kennedy >> here. >> Mr. Dawson >> here. >> Now we will have the approval of the agenda. >> Move. >> Second. >> It has been motioned and properly second that we approve the agenda as printed. Get a motion. I mean, can I get all in favor? I >> I the agenda's approved. At this time, we will move to item number five, approve of the minutes. >> So move. >> Second. It has been motioned and properly second that we approve the minutes. Are there any discussion? None. Can we get a vote? I I
004>> I. Motion carried. Presentation of J Jackson City School audit report by Mr. Scott Lee. Good afternoon. Um, if you have a copy and you want to follow along, every year I always start in the back with the schedule of findings and question cost. And this year that is on page 56. And what this is is just a summary of the audit, the overall audit itself. Um, starting at the top of this page with the financial statements, we used we issued an unmodified opinion or a clean opinion on the financial statements. That's what you're looking for at the end of an audit. We noted no findings related to internal control over our financial reporting and we noted no non-compliance material to the financial statements themselves. for federal awards. Again, we noted no findings related to
005internal control over our major programs and we issued an unmodified opinion or a clean opinion on the uh compliance of those major programs. The major programs we or the programs we test as major this year was the ESSER the ESF funds that was um just the riskier program and uh we all as part of our we also test compliance with state law and we had nothing to note there. It was all clean. So overall top to bottom, you got clean financial statement reports, no internal control findings, uh no findings with regard to your major programs or compliance or state law. So very well done. This is a this is a great audit report here. >> Um so what I'm going to do, I'm going to flip to the front um and kind of talk about
006the financial statements a little bit themselves, touch on a few things and also a few notes in this package. Starting with page four. This is exhibit one. The statement of net position. This is your balance sheet at the governmentwide level. Shows assets, liabilities, net position, deferred inflows, outflows. And kind of usually what I do is what changed, what were the big changes from the prior year to this year, this audited year. Uh overall, our cash was up about 2 million from the prior year. And the big reason for this, we had some additional state funding from foundation and also we had a large amount from the education trust fund about 1.7 million this past year uh which helped those cash reserves. Our accounts receivable were up about 690,000 and really the real reason for that
007was we had a large ESF or ESER draw down or receivable at the end of the year. Our payables were also up about $670,000 and that is really due to a HVAC project that we had uh to booked at the end of the year. We acrewed and and that was paid later. Other than the normal pension oped other postemployment benefit reporting that we've got now other variances were reasonable compared to the prior year. I would point out under net position you'll see a negative $14.8 million at the bottom. If we were to take out just the pension and oped activity, you're actually going to be reporting a positive $ 8.9 million in unrestricted net position there. >> We like that positive more than >> There you go. Yeah. Yeah. Uh that that pension reporting really
008that does a number on these statements. So that's why I kind of like to point it out just to give you an idea of where you really are. >> Appreciate that. >> Um income state on next page over page five is exhibit two. This is your income statement at the governmentwide level. Again, just shows our revenues and expenditures for the year. Total revenues were a little over 27.7 million. Uh total expenditures over 24.2, which netted a an increase in net position of $3.5 million for the year. So, our net position went up 3.5 million uh this past year. Next page over is exhibit three. This is a balance sheet at the fund level. So this differs from what we just saw on exhibit one by it does not include your fixed assets, debt, uh your
009pension or oped activity and it just details really the individual funds drills downs on those. You'll see at the top the major funds we had which was general general funds, special revenue and capital projects this year and I would just point out total fund balances on this at the end of the year were a positive $10.2 million across those funds. A couple pages over on page eight, exhibit five, this is the income statement at the fund level. Again, it drills down into revenues, expenditures for the individual funds. Just point out our revenues were up overall about 2.8 million. Again, state funding did that was a big part of this. We had um education trust funding and also we had a large uh ESF draw down at the end of the year which contributed to that
010increase. Overall expenditures are down about 4 million and primarily this was to do with capital outlay. Last year we had a lot of expenses with classroom construction uh and the football stadium renovations. Those were on the books last year and so that was really uh those were off now this year. So that was the change. Um two pages over on page 10 statement of fiduciary net position. This just represents amounts that are held on behalf of others in a purely custodial capacity. So the board can't use these funds. We're just holding them for others. And what makes this up is your Calhoun County Science Center and also the Jacksonville Golden Eagle J Club. Those are what makes up those amounts here. Pages 11 through 41. These are the notes to the financial statements. And again,
011they provide additional information on the financial statements and then also about the board itself. I'd like to touch on just a few of them. The first one would be on page 23. Note six is capital assets. And this just shows your different categories of additions, deletions for the year. We also had some reclassifications. Um, but I think I what I'd point out new for this year, you'll see an intangible right to use subscriptions. This is part of reporting that's under a new Gazsby standard or governmental accounting standards board standard number 96 for subscriptionbased information technology arrangements. Yeah, fun. Um, but we're required to report those now, those subscriptions, those long-term subscriptions as uh we got to report the liability on the books and also uh report those as an asset. The ones we're we're reporting
012this year were all prepaid. So, we don't have a liability. Uh so, you just see the asset. And that's also noted in note 10, which is my next note that I'm going to talk about. And that is on page 36. 30, page 36, note 10 is your it details the board's debt. And a few things to talk about here this year. Um, first thing that you'll see at the top that 2012A bonds, those paid off this year, so those are now off our books. That debt's gone. That's right. Happy about that. And on 2000 and on the heels of that for that 2009 capital improvement pool bonds the final payment for those are scheduled December of this year. So they will roll off next year as well. So that's off and we the board did
013not incur any new debt this year. Um you can see on this schedule the pension oped liabilities. So of the total of $39.8 million that's reported 23.8 8 is pension and oped related only and that um makes up roughly 60% of the total debt that's reported on these financial statements or those two items >> on that I mean I know we have people that are listening um that we do live stream would you in as simple of terms um share what that is because people may be listening about you know why is that on there and that is basically as I understand it hey all things go apocalyptic and we have to pay everything on that. That's what So from that standpoint, would you share that? >> So the reported B uh about I guess
01410 years ago now pension um the standards came out to where the governments have to report uh these pension and oped liabilities. It kind of stem from uh some of these funds in different parts of the country going bankrupt and that's what was catalyst for this. So we are all school boards, all government entities are required to report this now on their financial statements. Uh look, if if all things were to go that way, >> um would school board pay it? No, this is our share of what's in RSA, the teacher retirement systems overall. Okay? Uh I don't know how any school would be able to do this. It's just here to give you an idea of what the what those liabilities are uh for each individual school and also statewide to give you know
015people an idea of what uh >> that's basically if the retirement system went default and we had to pay everyone's retire and don't you know you correct me because you're the expert on it but it's just whenever you hear that it's I don't sometimes a little explanation definitely helps that would be the system paying being everyone's benefit, retirement, all of that. And there is no system that can can do that. I like how you put it. I won't speak for you, but >> No, no. I mean, that's it. I just don't I don't see how any school could do that. But it's just again, this is just more of a formal reporting issue here, >> right? Sure. >> Uh that's why I try to take I want to give you an idea of what you
016look like outside of those. Let's take that stuff out so you can give you a better idea of what is actually happening here on your daily and that's where I think the exhibits three exhibits five >> exactly >> would be best to suit if you want to look at things like that cuz that gives down drills down to your individual funds. Okay. That's what that's more of your daily operations those two schedules there. >> Thank you. >> Absolutely. Yeah. Good question. Um >> Mr. Lee I just just had a question about um curiosity. Thinking about the future, do you feel like that there's going to be different reporting requirements as time goes on and as u department of education shifts and changes and all the morphism that's happening and >> I have you know they
017they change stand they add standards pretty constantly now these days it seems like uh yeah there will be changes there's rumors that they'll change reporting of the uh of this whole report here and how it will look. Um what you know, >> but as far as any specific item or anything, >> nothing specific that's coming uh I think right now anytime soon. Um I do >> it's going to be condensed into one page or something. >> No, >> they don't take away. They just keep adding to it. >> They just add add more stuff. Add more to it. >> We don't know how that works. >> That's right. No, they they haven't. Since I've been doing this for about 20 years now, these uh these reports have just gotten fatter and fatter with stuff that,
018you know, most people don't care about, but it's it's required now, so that's why it's there. But >> thank you. >> Um I'm going to jump over to page 42. This this is start of exhibits 8 through 10. These are the board's budgetary schedules for the general fund special revenue fund. As a reader, I kind of like to just point these out. And also as a as a board you might like these because it shows you your original uh where you started off the original budget and also where you ended up with the actual expense revenues and expenses for the year. So it gives you a good idea of the of what happened throughout the year I guess in those in those areas. Um a few pages over on page 45 exhibits 11 through 14.
019Now these are related to the pension and oped activity. Again, just to point this out, every year, you know, that 21 million pension liabilities that we're reporting on these financial statements is.13% of the total statewide budget or pension liability, which is over 15.9 billion. Yeah, big numbers. Um, so again, I always like to just point that out to give you a kind of perspective of where we are. And two pages over on page 47, you'll see the same thing with other with other post-employment benefits. Uh our 2.8 million that we're reporting is.12% and that's uh statewide of $1.9 billion uh liability. And finally on page 50, this is the schedule of expenditures of federal awards. And this just shows the total of a re awards expended for the year and also where those those that
020money came from those program which programs the money came from. Uh we expended about $4.8 million this year in federal funding and our uh major program the esser uh program or education stabilization fund was about 2.4 million in funds that we expended this year. And that is a quick and dirty run through of your audit report. So, but that look good good um good reports. Uh good good uh good audit report here, guys. I think you should be proud of it. Um y'all got again, y'all got a solid group that works up here. Sarah is just is really good at what she does and and her team is. So, thank you, Sarah. They there's a lot of work that goes into this. >> Yeah. >> And uh they they keep us, you know, constant and
021moving with it and don't hold us up. So they y'all got a good crew up here and we appreciate working with you. >> Thank you, Mr. Lee. >> Thank you, sir. >> And of course, we thank Mrs. Blunt because you are first class. You do an excellent job and we'll appreciate it. Thank you. >> Anything pops up y'all need have any questions going forward, she has my contact or something that let her head, feel free to reach out anytime. >> All right. >> Thank you, sir. Thank >> y'all so much. >> Thank you. >> Public comments. Item number seven. No one sign in. >> No one sign in. Finance report. Mrs. Blunt. All right. In your package this month, you have the uh June financial statements. So that's the monthly financial statements, exhibit F1A through
022F3C for June 2025. Also included is your combined bank reconciliation at June 30 with a combined reconciled balance of 7 million297 66084. Again, that's the combined reconciled balance for all operating accounts including the two schools and the child nutrition program. That balance does not include the funds held in escrow for payment of debt and for construction. At the end of June, the total of those accounts was 4,7427504. Our next debt payments will be uh in September. Uh also you have the accounts payable check register accountability report for June. This report gives you a check-by-check listing of all accounts payable checks written during the month of June. Uh the grand total was 282,56714. From that 105,747 was paid from state fund sources, 82,000 from federal fund sources and 94,818 from local fund sources. Each check is
023listed by the check number, vendor name, and includes a brief description based on the ALSDE accounting manual object code classifications. These are the uh required reports and they have been u submitted to the state department of education and will be posted to our website um after tonight. Got any questions? I'll be glad to answer. And then you've also got your uh regular monthly reports there with all kinds of information. >> Thank you. >> I recommend board uh approve Jacksonville City Schools accounts payable and payroll for June 2025 and accept the June 2025 financial statements. >> So move. >> Second. >> Are there any discussion? I >> I so move. It has been moved and properly second that we accept the financial report for the month of June subject to audit. Thank you. At this time,
024we will have our um superintendent report and new business. >> On item nine, I recommend the board surplus the two serving lines, hot and cold food, Jacksonville High School, and remove them from inventory. and the new ones are being put in and so uh a good thing and an exciting time. So that's my recommendation on that item. We'll >> move on that. >> Second. Any discussion? It has been moved and properly second. All in favor of it? I >> therefore it will go for surplus. Personnel recommendation >> recommend board approve personnel items A through F and G is just an information only item. >> Thank you. >> The action items are personnel items A through F. >> It has been moved and Okay. Can I get a motion? I move. >> I move. >> I
025second. >> It has been moved and properly second that we accept the recommendation from the superintendent. Next, we need to confirm. >> I All in favor? Let it be known by I >> I approve. >> And before we move on to the confirming of the next uh board meeting dates, if I could share just a little bit of information that was requested and I'll pass these down and take a look at them. Um I was asked to take a look at the sub pay um as how our system compares. So just for your information, take a look at it and then you can reach back out to me. you'll see where um compared to some systems, we're right there in the ballpark. Um we swapped over to Edgust Staff um and we're pleased with them
026last year. I'm not doing an edge of staff commercial here. Um but we've been able to fill a larger percentage of uh positions that we've had become available when we've needed those. And so uh but this will break it down by day. Different systems report differently. So um you'll see an hourly rate on one of ours but then again uh just use number of hours and stuff will be there and you'll kind of see that we are um there are some systems around us that do pay a little bit more but then there are some around us that we um definitely uh are more in I don't want to say in competition with but that we compete for because they're closer by that we're kind of in that same ballpark but um again edge staff
027it's been a good thing swapping over um and letting them kind of carry that that load for us. And so I'm going to pass these around and then >> we haven't had any issues with trying to get substitutes for our system yet. >> There's always some of that. Let me just say that um what you hope is you increase your percentage of being able to fill spots and um the one thing that I get uh from our administrative staff and we have our administrative meetings when we started with edge staff was that they were able to get to work um rather than trying to fill these spots. It was so nice to have someone filling those spots. They do the training for us. They do all of that and that's a a great thing is
028taking a workload off of our folks. Not that they minded doing it, but um many times it's hard that you're juggling trying to get subs while you're trying to get the day started. And so um it has been a good thing. We've been able to fill um those spots uh easier. Let me just say that. And then uh I know that uh down the road um the board will have a a work session um that we're going to to be going over some things. But I wanted to share um because something came up about you know a question came up about we've been doing a lot of personnel and so just to share a little bit of information um I wanted to go back and just pull the number of retirees that we've had because
029we knew this was going to be that year where a lot of folks um had gotten in their time and um we had three retirees at Jacksonville High School this year. Um but at Kittystone we had five. And so with that being said um we've also had people who have gone on to take positions uh with the state department. We have great people. We know that. And then being the system that we are, we can't necessarily um provide those opportunities for advancement when people are ready to advance. Um and that would be teachers going into AP spots. So, even with the meeting tonight, you approved uh for one of our teachers to go to one of those surrounding school systems for an AP spot that was open. And though we wish them well, we we
030don't like to lose folks either. Um but that might put a few things into perspective. Um at some of our well, let's just use Kitty Stone for an example. um that would be seven positions where folks have either retired or gone on to um advance their own personal careers. And so, um but we'll get into more of that. But I I know sometimes those things come up and it's nice to to have that that kind of information. And so, um we are uh as always out recruiting trying to bring the very best people to Jacksonville. >> Um and we have people that definitely want to come to Jacksonville. Who knew though, and I think y'all remember the state school board uh talking and also our state superintendent talking about when would we ever think that
031we would see a shortage in some of the areas that we're seeing shortages in. >> And so we're fortunate to be at the base of uh JSU because JSU still uh trains more teachers um than any other university in the state of Alabama. And so we are very blessed and uh we have great schools and people want to be here. So I just want to share that for your information. Also um I also want to thank Mrs. Blunt for all the work that she does because what a great report. Thank you for you and your staff um and the local bookkeepers out uh who we had had several wonderful training sessions that we've sat down and and gone over procedures and everything. It is so wonderful and I appreciate that because I know a lot
032of preparation goes into that. But even things about how we're handling our travel expenses, uh how we handle our professional development monies. Um Miss Blunt and her staff have been so wonderful and all that. Appreciate that. Um to Miss Jennifer who has had I want to tell you she's been on vacation the last eight days because I've been and so I did take a little bit of a vacation and those weren't all eight working days. you had to calculate some of those vacation days as uh weekends that she had off anyway. So, but um I know me coming back um today is first day, you know, I appreciate everything because we were working right up to this board meeting um trying to get some last things taken care of. Um, we are on schedule on
033uh our Schneider project, which I know the performing arts building is is uh the visual thing that we want to get finished and I'm pushing y'all. I mean, I was in there this morning and I want it done as well, but when you're building something, when you get into those last minute details of trying to make sure everything's just right, it just slows down to just a creeping crawl. And so, we're pushing. I promise all is going well. There's nothing wrong. It's just one of those things where we just want to get across that finish line so badly, but we want everything done right. But the two big projects for me, um, one is the Schneider project, and y'all had great wisdom in doing it the way you've done it. Um, everything is, uh, finishing
034up. They're doing the controls. Big shout out to everyone, especially the staff, the office staff at the high school. Um, they have been working all summer long without air conditioning. And so even going over there early this morning to check on them, you know, I'll just tell you, I kept my coat on so they would feel cool. It it's it was um they have been the troopers. I mean, I'm going to recognize them at institute. They are the troopers of the bunch and so I'm I'm just um I feel for them uh and I'm very proud of the work that they've done this summer. Uh so but the Schneider project is that was a huge project and so um we are getting that to the finish line again. They'll be doing the controls. Um, the
035serving lines uh are being installed. I think I said put in, but I didn't have any sleep last night. So, let me go back and correct the put in. That's a good country way of saying that. Um, but they are being installed and so I appreciate uh the work that's been done there by Miss Gosset. Our lunchrooms are a sight to behold and they're inviting. They're beautiful and our kids really do enjoy uh being in there. So, um, again, all is going forward. Here's the part that comes down to it. Um, I'd like to say that we've got all the personnel done that we need completed for, but we really don't because you know that you approved some folks leaving us tonight. >> That's right. >> Um, and so, uh, in the old days, we
036could say no, but we never did. Now, we we don't want to keep people from going, but you know, there's that funny thing out there that people can leave right up to. And again, we wish them well. So, we may have to do um a very I promise you a very very short meeting where if I could just get a quorum so that we could finish up the personnel and so I know it needs to be after the 29th because we'll need time to post these spots and so um I'm flexible on that. If I could just get enough to say I um that we could get just a few people taken care of. So, and Madame President, that's all I have uh on on my Yes sir. >> You have a date in mind
037for that? >> Anything >> 29th >> or after? >> Do it, >> right? So, >> 30th or 31st? Yes. And I think the 31st winds up on a Friday, >> Thursday. [Music] >> So the 29th when we need it. >> Good. >> I'm good. >> I would have to do it after school. >> The 23rd. So the 29th you said after school. So we could say 4:00. I >> don't want to do it without me. >> No, no, no, no, no. So let's say the 29th at 5:30. Is that okay with everybody? >> Yes, ma'am. >> Miss Watson? >> Yes. >> Okay. So our next meeting would be the 29th at 5:30. Yes. >> Uh can I get a on a Tuesday? Yes. On a Tuesday. the 29 at 5:30. We would definitely make sure
038that Mr. Gosset is aware of that also. >> Okay. Board member comments. >> Um, are we scheduling our August meeting now or No, >> no, let's just wait until then. >> Um, I would like to make a comment about EDG staff and you're talking about the training they do conduct. Uh, as a person that's gone through that training, >> it is very thorough. They do a fantastic job getting their substitutes ready or employment with the schools informational and it's just really training session. >> I'd just like to say again, thank you Miss Blunt and to the bookkeepers and all your staff that do such a wonderful job every year. We >> absolutely >> too for all she does >> and Miss Seager put the the sub information together. Um, and I I appreciate that because
039that was um that I needed to walk in and have today. And so I I appreciate her doing that. Found out while I was gone, they just don't need me. They just Yeah. I'm just glad they let me stay whenever I ride this morning. So >> Okay. So if we have our meeting on the 29th, will we have a work session? When will we discuss substitute pay during a work session? So when will that be? >> Dr. Barbara, when do you think you could have that information ready? Could we do a work session from 5:30 to 6 and then start our meeting at 6:00? >> 5:30 and then uh you may be able to finish it before 6. So why don't we plan on starting at 5:30 with a work session with the board meeting
040to follow immediately after? >> Yes. >> Thank you. Okay. So we will have a work session >> uh on that date so that we can move into taking care of business at hand. >> Yes, ma'am. >> At this time I board comments. >> Yes. Don't forget we have training on Saturday at 10 o'clock. >> That is here and we will be in the board the professional development. >> Yes. Yes, we do have training. We're looking forward to that training. >> Okay, Mrs. Blunt, again, thank you for your service. Miss Curl, you just always on the spot. We appreciate you all and let your team know. It means a lot to have a competent team. so much and we appreciate getting these excellent audit report. When I got in the door, I got a chance to
041speak to Mr. Lee and he was just commending you left and right for your service and he just said it. It has been constant. So when it's constant, you really appreciate that. I would like to entertain a motion to adjourn. Move >> second. Sorry. All in favor.