001So, it is Monday or Tuesday. I didn't see I'm getting a day computer. It's Tuesday, February 24th, 2026. And I call this business meeting of the Elizabeth School District to order at 6 pm. Can I get a roll call? >> Director Callahan >> here. >> Director Fletcher >> here. >> Director Hunt >> here. >> Director Olsen >> here. >> Director Pal >> here. >> Okay, let's stand for the pledge of allegiance. >> Ice 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. I move that the board approve the business session agenda as presented. >> Second. >> Any discussion? >> Okay. Can I get a roll call? >> Director Callahan. >> Hi. >> Director Fletcher.
002>> Hi. >> Director Hunt. >> Hi. >> Director Olsen. Hi. >> Director Pal. >> Hi. Okay. I move that the board of of education approve the working session minutes from February 10th, 2026 and the special meeting minutes from February 19th, 2026 as presented. >> Second. >> Any discussion on those? Okay. Can I get a roll call? >> Director Callahan. >> Hi. >> Director Fletcher. >> Hi. >> Director Hunt. >> Hi. >> Director Olsen. >> Hi. >> Director Pal. >> I. >> Okay. Okay, next up we have communications. Uh, first on our agenda is the high school assistant principal, Curry Robinson. He's going to talk to us about uh the student pass system called Minga. >> And Tyler's gonna drive us. >> Oh, Tyler. All right. >> All right. So, >> I don't think the mic
003is the mic on. >> Press down on it and hold >> until you see numbers. >> I see numbers. Good to go. Okay, >> I see numbers. >> So, yeah, the the Minga Tardy Hall pass management system is something that we put in place at the start of this semester. Um, we had a hall pass system prior and it consisted of students signing out a class on a sheet of paper. Uh, the time that they left, the destination that they went to, and then the time that they got back. So, it was on a on a sheet of paper. We did not um the the I guess the the reason why we put this in is because we saw an increase in traffic in during class time and um there was students were signing out
004and we really didn't know other than the teacher where those students were going and how long they were out of class for. So, this system that we've put in place is streamlined that allows administration and security to see where our students are going and how long they're out of class for and when they come back. And it's taken that off our teachers. So, uh when our teachers had a student sign out on a sheet of paper, they were tracking, you know, how long that student was gone for. supposedly they went to a bathroom hopefully and then when they come back that's taken that off the teacher's plate. So now we can see down through dashboard in the central office where that student has signed out where they're supposed to go to and when they get
005back in. So that's taken that off the teacher's plate. Uh the other thing that we've done is we can limit the amount of time that that student is out for. So for example, we have four class periods. If a student in the past signed out and was gone for easy math 10 minutes, there was no way of telling what that student did in the next class period. That teacher didn't know because it was written on a sheet of paper. So if that student has to go to the bathroom, was gone for 10 minutes, that student did that four times, that student could have been out of 40 minutes of instructional time throughout the day. Take that times by five and it starts to add up. So, we've been able to manage that part of it.
006Um, we've also been able to limit the amount of students that are going to a particular bathroom throughout the day. So, for example, if we we've we've put three students, three male students can only go to the green pod bathroom or three female students can only go to the red pod bathroom at a particular time. So when that student comes back in and ends their pass, it opens up for somebody else in the in in that red pod, for example, to go and use that bathroom. So we we limit the amount of traffic that was in the bathrooms through this process. Um, as far as the tardy management system goes, so they're two separate things. There's the hall pass system and the tardy management. This has provided us, it's going to provide us data that
007we can install with policies. So, right now, students come into the building if they're late in the morning, they sign in through through Minga with their student IDs and they go to class. Before they would come in and with our attendance lady would mark them tardy and we had hoped they went to class and sometimes students didn't. they would go to the bathroom and they might be gone for a long period of time. Now, we can see that student has checked in and they're they've got five minutes to get to their class. If they don't check in, where are they? We have that information that live feeds us. Um, in between class periods, we can determine which students are are chronically late. We're we're starting to gather this data. So, it raises questions, well, why
008are you late? It allows us to potentially talk to families for those students who are chronically late and what's going on. It allows us to start thinking about what kind of policies we can put in place. Um, off the top of my head, I believe in consequences, but I also believe in enforcing positive reinforcement, too. So, what what can we do for those kids that aren't on class on time? what incentives can we do to reward those students who are coming to class every time every day on time and then we can also address students who are chronically late and why are they and we can have those discussions with families. So that's the the tardy side of it. I'm a little nervous so I probably didn't do it much justice but uh it's it's
009a good system. Um, our teachers know that if it's an emergency to use their professional judgment and let students go to the bathroom. We're not saying no, >> but we we needed some way to to get a better handle on it. And I Tyler's offered to talk from a security standpoint what this system offers on that end of it as well. And there's some pretty positive things with that as well. So, if you want >> Yeah. Um, so first and foremost, I appreciate um, Corey bringing this to the table. I know we we we as in the high school vetted several different companies. Initially, they were looking at Raptor Technologies. Raptor Technologies we utilized for uh, visitor management system in the past in the district. We've utilized their emergency management. Um, so that was a
010product that they had looked at uh, before committing to Minga. Um, one of the biggest benefits that we've been able to see is um, preventing and kind of reducing the amount of loitering we're seeing in the halls or in restrooms, things like that. So, we're we're getting indications or or notifications saying, "Hey, we have x amount of people in in a restroom and they've been there for 15 minutes and there's, let's say, three, four, five large groups. Why are these individuals in the in this in the in these rooms or in these restrooms?" Um, and sometimes those reports help us because we're also getting additional reporting from our vape sensors, things like that where I say vape sensors, but there's a lot of technology that's built into these sensors nowadays, such as keyword um recognition.
011So, if someone says gun, someone says vape or meth or, you know, anything that could be of concern, we're getting information from that. when we start to compare or at least take that information and see that there's large groups, there's probably not good things going on in that bathroom and we can start to intervene. Um, the other big positive that we've been able to take away from this is during a crisis or major emergency event such as a fire, a lockdown, things like that, we're able to identify where these kids are. So, take a fire for example. We may have the entire school evacuate the entire, you know, the building, but we're missing certain kids. We need to be able to identify where these kids are. Maybe they're in a restroom, they're trapped, things like
012that. So, that's key. Um, that's that's really good intel to be able to pass on to the fire department to say, "Hey, are you going to go fight a fire or are you going to go save a life?" Right? when they go save a life and and that that information is inaccurate, now we're putting firefighters in jeopardy. So, this information is is extremely valuable to to keeping this key these kids safe, >> um but also protecting them, too. If we know during a lockdown event there's kids in a restroom, I can we can pass that information on to law enforcement and we know kind of where that threat is, we can try to isolate that threat away from those restrooms if it's possible. Um, so it's just it's good intel. Intel drives kind of tactics
013and the way that you're going to address certain things. So those are two huge huge um components and benefits of of Minga on a security standpoint. Just overall keeping kids safe, knowing knowing kind of what's going on in our building. Last year we had um not as in we but the the United States we had a school shooting where a kid left the restroom or left a a classroom went and retrieved a gun came back went to that classroom doors locked ended up finding the next closest room. We're able to identify where our cl our kids are going and monitor them and and kind of also keep eyes on them uh via the the video surveillance system as well. So there's a lot of different systems. They're not speaking directly, but we're able to utilize
014this to our advantage to kind of keep track of the things that are going on in our buildings. And to to Cory's point, we're able to get these kids back into the classrooms and in in the where they should be for instruction. And that's that's really why they're here, right? Is we want to make sure that they're getting the education that they should be. >> How does it track? >> It it does. So it they sign out through a kiosk in the classroom and then there's a dashboard that pops up that that student has signed out to go to the red pod bathroom and >> for example so we know it doesn't necessarily track them. >> It doesn't specifically yeah they're >> so you don't really know where they are. >> We you know where
015they where they're Yeah. where they're intended to go. Okay. And it's kind of and we've even we've made uh lanyards with that student with a red hall pass for the red pod bathroom that we've asked them to carry with them so we can identify them. So if we see that student down in the gym and they're having, you know, they're they've signed up to go to the red pot bathroom and they have we can have that conversation and you could, right? >> We want it visible. Our our students are to have >> they don't have to, right? I mean they can put it in their pocket and you would know where they were really. >> True. Yeah, they could. >> So really that's not very effective. >> But then you have a student though who's
016out without a pass. >> There's typically administrators or or security personnel walking the halls and if they're identifying somebody that does not have a visible pass. It's >> Yeah, we can ask that student where are they supposed to be. I also have the app on my phone where I can look that student up and it's like a dashboard on my computer. like, you know, Mr. Fletcher, you've signed out to go to the red pod bathroom, but you're down in the gym. What's going on? You know, and have that conversation. >> Who else? >> Who any admin that I choose can have that as? So, Mr. McClimman >> security has it. >> Okay. >> Yeah. >> I was wondering how you access the intel the intel, right? Is But you have it on your phone. >>
017Yeah. So, it's it's basically it's got a an interface that you can pull up like an app and anytime someone signs out signs out or back in, it's automatically updated. So, you can have it say on a computer screen, a TV monitor, however, however you want to display it. >> Um, and it'll automatically track uh what each individual is doing if they sign in or sign out. So, >> automatically updates. >> Uh, it was $3,500. We got we got a bit of a discount because we got it halfway through the the school year. >> I read on their website that you can restrict the number of >> passes per day per student. >> Yeah. >> What's the restriction at that? >> So I said for students going to the bathroom three times >> per day.
018>> How many hours is that? >> How many hours is the school day? >> Uh seven hours. Seven hours. Now question is that you can leave classroom three times a day but you're not prevented from going during like during your >> during lunch and passing period. Yeah. No, you can that that's the intent. You you use the bathroom during passing time or something. >> Kids don't want to use the bathroom during passing periods because that's when they say most the vaping's occurring. >> Yeah. >> So they wait to use it during class. So three times >> during class I think is is low. during class periods >> during see certainly take a look at that. >> Yeah, we can take a look at that. That could be a >> if you don't want to use
019it during passing periods because that's when kids are vaping which I don't blame for that that's separate that needs to be dealt with. >> I mean I this is my issue with it happens a lot in the middle school and now this is a good example high school we are we are punishing the whole group for the behavior of a few when we should be addressing that behavior of the few and and reprimanding them instead of punishing everybody. I don't like this system. I think it's crap and it should be gone. >> I think the challenge is again, you know, you you have a crisis in the building. You want to know who is in classrooms and who's not. >> Fine. Don't restrict their bathroom. >> The prisoners have more access to a restroom than
020our students do in the high school. That's ridiculous. >> I think we can certainly look at, you know, is do we need to increase the number of times? I think I think the basis of the system is being responsible for our students when they're in our care, knowing how many are are out of a classroom, out of the care of a staff member. So, in a crisis, we we we know >> in a crisis, it makes sense. Fire >> makes sense. Yeah. Bathrooms, absolutely not. >> The sound makes sense. >> Not at all. I mean, how many classrooms are use the red pot bathroom? >> There's eight. How many students on average in those classes? >> 20 is 20. >> Rough math 20. >> There's 160 kids. >> So 160 kids and you're limiting three
021at a time. >> Boys and and then three. >> Okay. So six total out of 180. >> Who thought about this? Anybody think this through? That doesn't make any sense. >> Mike, it's a common system used. I mean, we're using the very common common settings across the state of Colorado. This isn't a new system. This isn't something >> that doesn't make sense to me. >> That makes zero sense. >> Basically, I think we can certainly we can certainly look at that. Like I said, we set the settings. I think we we we went on what's what's what's being used across Colorado and we started with that. And I think the intention is let's gather the data. If we have problems like we're seeing, then then let's modify those settings. I don't think the intent is
022this is the way it is. this void has to be we have control over it. Um but I do think the intent is let's let's be accountable for our students when they're in our care and if they're not with the teacher we should know where they were intending to go. Most kids are going where they intend to go and it gives us the ability of at least knowing in a crisis, okay, we've got we've got five kids who are out of class in the restroom in that pod and we have a crisis heading towards that pod. So gives it gives us the ability of of at least taking the proper stance. >> That makes sense 100%. >> Yeah. >> But to restrict yeah >> a naturally body function like use that >> does not make
023any sense to me. >> So I think I I think we can certainly look at how do we how do we adjust that? Um, again, I think going from where we've been, which is anyone goes whenever they want to getting groups of kids in the bathroom during the day, missing instruction. We're talking about lagging instruction and we want to improve that. We need we need to try to get kids to recognize that instruction is important, but yes, we don't want to also restrict. >> But are all the kids doing that? >> No. >> Okay. I mean, so the other kids have to suffer for what some kids are doing. >> I don't think I don't think the intention is to suffer. I think the intention is >> let's important thing for us to to know
024where our kids are for purposes of instruction, for purposes of uh safety, all of those things. I mean, there's no going to be no perfect system out there. No. >> Um, and you know, there's some tweaks that, you know, we can probably make. you're I know you're going to be getting data and pulling it and kind of seeing what the trends are >> and so then adjustments will be made. But um in the meantime, >> it's an important system to in this day and age, we just have to have controls over where the kids go, how much they're out of class. Yeah. >> And and just take it from there. So I think it's an important system to have. >> I think we can definitely go back. I mean, what would be interesting would be
025to see how many times do we hit that max? How many times do we have six and our kids waiting? I think that might be something we'll want to look at. Say, sure, okay, maybe six isn't enough. Maybe we need to increase that. But then I think you have that data. So we can we can look to see, are we ever hitting that max? Do we ever have more than six trying to go at one time? And and maybe that's how we use to adjust those numbers. >> Can I ask um have you all received any complaints from parents or students about the system? And can you tell us a little bit about them, please? Yeah, I I h I've had some parents call and inquire about it and then after I explain it, um
026they understand it. Um I have had one complaint from a parent um with their child not going to the bathroom when they needed. Um and we had a good conversation with I thought I had a good conversation with that parent and left it as as is. uh the student didn't ask to go to the bathroom anybody. >> So, you know, I was prepared to go and talk to that teacher to see if that teacher denied that student. I mean, our we're not here to deny anybody the use of the bathroom, right? But we wanted to try to get a control on it. >> So, um >> is there and I guess what I want to ask too related to emergency situations for students who've got to go. Yep. And is it obvious like when three
027students are already out of the room and so a kid knows like it's kind of futile to ask because the teacher's going to say no and that's embarrassing >> them. >> But our teachers still >> but I'm I'm assuming a student can't just get up and walk over to the kiosk without or do they have to ask to do that? >> Yes, we want we still want I mean when I was teaching I still wanted students to ask permission >> class management practices in there. >> I it wasn't just you know walk out and and The question is just so if it's up to three okay so so how many students can leave that classroom during that period >> that particular classroom at a time that's up to the teacher um when I was teaching
028it was one student at a time and they would have to wait till that student got back >> up to 15 minutes they can be going before it's a problem >> so I I talked to a lot of schools and the and the bathrooms aren't far from each classroom it's easy to get there and we've kept it at five minutes now that doesn't mean that if they go over five minutes that we're >> searching now. But to Tyler's point, like if there's a student and we it turns red. So when that student doesn't come back and sign in, it turns red. If that student's out for 15, 20, 25 minutes, what's that student might need help? Where where is it? And we didn't have that data. We didn't have that information. >> And what turns
029red? Like something on their phone >> on the dashboards? Like I think >> so just the kiosk in the classroom turns red. No, the on our dashboard. So on the website, the kiosk the kiosk is just something where the students come in with their student ID. >> Yeah. >> And they choose where to go. Right. >> And then when they choose it, the timer starts and it's green. And then when it goes over that, it turns to red and it goes into the plus category. So the students been out for plus one minute, two minutes. And then that gives us information. It's like, well, and it might be just that student forgot to sign back in, but we can make a quick phone call to that teacher. was like, you know, hey, Mr. Fletcher hasn't
030signed back in. Is he in your class or did he just forget to to end his pass? >> I know he's not back. Well, we're we can go and look for that student. Something might be wrong. >> Okay. >> I guess what I I guess what I was uh getting at was just in emergency situations where teachers and students uh or students, let's say good students might think, okay, well, somebody's gone. I don't I don't have like I can't get up or whatever. Do we need to have more communication about the fact that teacher if there is an emergency like please allow that child to go or student if there's an emergency you have the right to like make it a point to get yourself out if you need to >> because we don't want
031any accidents in >> and the one parent that that again um uh Mr. Robinson spoke with and then came to me. We did we sent out an email to all teachers saying please remember that emergency situations are to be honored >> um and that you know established that procedure. The old system in many classrooms was there was a boy pass and a girl pass >> and so if there were three boys that needed to go they needed to wait for each boy to go use the bathroom and come back. And so that that used to be the old system that's not much less restrictive than than what we're doing right now. Um so you know now it's by pod which yes I think we need to look at numbers is is the numbers we have
032the right numbers but but the reality is is there are many teachers who for a long time have said one at a time there's a boy pass and there's a girl pass grab the pass and go well if I disrespected my colleagues and I chose to hang out for 20 minutes in the bathroom I might have someone else in the bathroom who needed to go or in the in the classroom. So, so again, >> this is an electronic system that's allowing us to have a little better data collection on what's working, what's not. Like I said, if if we look um we can certainly do some studies tomorrow and say if we look and see we're hitting six regularly, then I think we have a problem. We need to probably say, "Okay, let's increase that
033to eight. Let's increase that to 10." Um, whatever it may be, let's find the right number that allows people to feel like they can go. But, but teachers were were told by by Mr. Robinson that very first day that guys emergencies are an exception. When someone comes and says, "I really need to go." >> There's not a question. We're not saying prove it. We're saying >> or wait five more minutes until somebody else gets back. >> We've got students with Crohn's disease, right? And if they eat something that's, you know, non-gluten, then they need to go and we want them to go. We don't want to embarrass anybody. That's not the intent of this. I think the primary intent behind this entire system is getting kids to return to instruction rather than wander the halls.
034>> Y >> um we saw a large quantity of students that were just wandering the halls, right? And so security would get called over the radio from a teacher saying, "Hey, student A hasn't returned to my class. Unsure where they went. It's it's been 20 30 minutes." >> So the system allows us >> hammer that person. So, we would follow up and and try and locate that that student. Oftentimes, they're wandering around. They said they were going to the restroom. They're hanging out in the library where they're not supposed to be. So, really, it's it's it's all about accountability, getting these kids to return to instruction. I understand that it's customizable. You can you can limit the number of individuals who use the restroom and by you know it's a and to various locations within
035the building, but it's about trying to keep these kids in the classroom where they're supposed to be rather than just kind of wandering around the halls and just kind of doing whatever they want to do. >> And and that's taken up our teachers, right? Like our teachers that's our teachers should be focusing on teaching and instructing, not figuring out where their student is out in the hallway. So, has this system reduced the traffic in the halls? >> Tremendously. Yeah. >> My the reports that I've gotten from the security staff at the high school, it's it's reduced that quite a bit to where they're not having to chase kids around as much. >> And I guess the other thing I would say kind of to Mike's point is that it stinks to in the case of
036emergency, it makes sense. In the case of just tracking people, I hope that there are actual consequences for kids who are continuing to loiter when the system is demonstrating that so that those kids stop it and we're allowed, you know, it doesn't feel like everyone is being punished for the few who don't want to listen. And that's where the system's customizable is when when students continue to abuse the system or the hall pass. The admin can then say, "Hey, all right, you're not allowed to go, you know, to certain at certain times or you're you're limited on how often you can go or hey, maybe we need to have security or someone go up there and escort you to the bathroom because you're not responsible enough to go to where you're where you need to
037where you say you need to go and then get you back to class." So, okay, >> it's it's it's a checks and balances kind of system to make sure the kids are a going back to the classroom where they're supposed to be to receiving education. >> So, what are the consequences for a student that abuses this? >> So, it could it could lead to that point where a student's on a no hall pass list where they can't sign out, but if they need to go, then one of admin or security could come and escort that student to go to the bathroom. So, you know, >> y'all don't do detention. What were the consequences of like >> in your example Tyler of the student that was in the library and they should have been in the
038bathroom. What consequence was a student like that face previous to this system? >> So I can speak on that because I've put students on the no hall pass before. >> There's always been a no hall pass list. >> Yes. And finding those students that have abused that system. I would have to go back and gather that students, go to those teachers that that student had and go back two weeks and go through the log sheets and find out when that student signed out, what time. Some of times they didn't sign when they got back in, but I could start to gather that information so that when I do call the parent and have that conversation with them, I have some supporting evidence to why we've made this decision. This has that's no longer needed, right?
039I have that information right now where I don't have to go through all two weeks of eight different teachers through 10 different days to gather that information. >> But I can see both sides of this, you know, I can see the concerns where, you know, if if a kid has to go to the bathroom, but I can also and the security side, but there's also the abuse of the system side. And you're always going to have kids that are just don't want to be in class, >> but that's what they're here for. They're here to go to school. >> Yeah. >> Um >> so this is a way for and it's a matter of dialing in the right number. Um and then you can also look and see which kids are abusing the privilege. >>
040Um because I imagine it is distracting for a teacher if you have kids who are constantly getting up and signing out, leaving and coming and going >> probably to students too. >> Yeah. Yeah. >> So, it's it's I think it's a matter of finding the right balance in numbers >> and I'm open to anybody coming in. If you want to come in and see it, >> by all means, like >> I don't think we need to change the numbers because we went from 16 per per 160 kids to six, >> right? >> You were able to do boy girl per eight classrooms. So, that's 16. I see down to six. >> Yeah, >> that's a big cut in students. >> I guess like I think we can look at that back after that's an easy
041fixed to say >> are we hitting the six? If we're hitting the six regularly, then I think that's justification to say, let's raise it. Let's find the right number where we're not always hitting the max. >> And there's also encouraging them to use the restroom when you have passing periods. And and I know that you're dealing with the vaping. Well, there's I think we need >> There's a lot of things in life we don't want. We've got teachers at the bathrooms during passing periods, assigned teachers to help with that, right? We've we've got teachers during passing time at each bathroom that are assigned to help monitor that as well. >> Got it. So, we're we're we're working we we understood understand that kids didn't want to use the bathroom during passing time because there's stuff
042going on in there and we've address we've attempted to address that. Is it perfect? No. But we have put teachers at the bathroom doors to monitor. We've even had like, you know, only six students in the bathroom at a time and teachers would be counting how many students are going in there and getting them out so other students could go in there because what we don't want is 10, 15 students in the bathroom at one time. >> That's a big problem. >> That can lead to and it has. It's led to fights and large gatherings and we've we've ran into that. Um, a couple years ago we had a large bite in our one of our red bathrooms. So, this has reduced that because we're we're keep we're able to keep track of how many
043people are in there and and what's going on in the restroom. >> Yeah. >> Use the restroom, go about your business. >> So, we've just used this now for a couple of months. Is that correct? >> Since Yeah. It's been six weeks since January. >> So, this is a brand new thing. Yep. We're getting the bugs worked out. Y >> and I know that you are going to be starting to pull data so that you can actually really start seeing the trends, >> identifying the students who are abusing it. Y >> and then you are working on what the consequences will be and what the rewards will be for those students who are not >> um you know are not abusing the system. So there'll be incentives and I know that you're >> getting ready
044as we speak so to speak to kind of look into those. So >> you know >> it's it's a work in progress. I think it's got a good, you know, yes, tweaks are needed, but I think it's it's certainly better than the old system and has more control. >> I I think so, too. I Well, I don't I do I believe it is. I I It's a good thing. It really is. But, >> and we'll find the right combination. >> Yeah. This this system is not intended to discipline the good kids. We have a lot of great kids in our in our school district. This is just to keep accountability of those who were abusing the the old system, the new system, getting them back to class >> and protection. >> Well, in and some
045of these kids that are and I don't like to say good kids, bad kids. There's kids that make bad choices, >> but can we use some positive reinforcements that incentivize these kids to start making better choices? Right? like >> we start rewarding some kids that are showing up like the tardy thing and students not showing up on time in the morning or skipping class is a problem in our schools across the United States right there that's an issue. So, can we start identifying those kids who aren't coming to class or are chronically late and tardy and yes, have some sort of consequence in place for them and and we want to include I've talked to TED students involved in that decision making with with consequence. But on the other side, I want to come up
046with ideas of how we can recognize the students who are making good choices. And I don't know what that looks like right now, but I think that's equally as important. And and those kids who start to see students getting rewarded for good things might change their mind and start making better choices themselves. >> And I I saw this system kind of at work a little bit the other day on the tardy part. And um so they so I'm assuming that really reduces the time in line with the attendance. >> Yeah, it's expedited that time. So they come up come in and they they they know they're tardy, so they have to check in on the thing. Then they have like five minutes to get to class. And then once they get into the classroom, they
047have to click on the kiosk in the classroom and say, "I'm here." >> So then you you haven't lost somebody in the okay, I'm here now. Now I'm going to wander around for a while. Yeah. >> Um you know that they're in the classroom. So it's it's a good protective thing in that regard, too. and, you know, incentivizes them to to get in there and get going and not just kind of lolly gag. >> Yeah. Yeah. And like I said, if you guys want to come in and I'll show it to you and see how it works, by all means >> and then we'll get feedback and dial in the numbers. >> Absolutely. Yeah. >> Good. Cool. >> All right. >> Thank you for telling us more about it. We appreciate it. Yeah. Yeah. No
048worries. All right. Thanks. >> Thank you. Appreciate it. >> Okay. So, next up we have board member reports. So, I'll let you guys kick it off. >> Ladies first. >> We'll start. Um well this this past weekend um class which is Colorado Leaders for Academic Success had its conference and I got to go and it was uh it was amazing. We had several keynote speakers and several breakout sessions and I was uh pleased to be able to go to one that was on um that was put on by several speakers from the Colorado Department of Education and they talked about what supports exist for school boards and uh centered around student learning. So that was very educational. And then I also got to go to um curriculum and instruction the science of math by Nathan
049Gwyn who is uh had created something called the Archimedes math standard and he was an excellent speaker and it was very very good. And then I got to hear um Dr. Deborah Sheffel who is dean of education at Colorado Christian University and she's done all sorts of things. She used to be on the Colorado Department of Education and I couldn't even list all the things she's done. I don't know. She's she's an Energizer Bunny and she's amazing. But she talked about the science of reading and so it was just an amazing time. And then there were multiple other um speakers and topics as well. And one of our keynote speakers was Mike Miles who is the superintendent from the Houston Independent School District. And um he was talking about turnaround strategies to move student achievement.
050And he's been in this district for like two years and has done amazing turnaround. And a quote that I wrote down from him is, "We don't have time to go slow." >> Amen. >> Cool. >> Great. Um, I was also at the class conference this weekend. It was fantastic. I think Mike Miles was one of the best speakers that was at the event. I really enjoyed listening to his strategy and just his boldness like that we don't have time to wait. these this are this is the one time these kids get to go through middle school or high school and the one time they get to experience this grade. We've got to have a culture that demands excellence for the kids. And so I really appreciated what he had to say. Um and then since
051our last couple of meetings, I've also had the opportunity to meet and participate in our teachers advisory council, our classified ad advisory council, and our finance advisory council. So, just to say thank you to all those folks who are serving on those councils and for the the the big people who are behind it, our finance guys and um and and the folks here are just committed to making sure that we do things with excellence because I I heard a lot of good ideas. We got feedback on how to change policy. We've already implemented changes on that policy. So, I think that um we're going to see good policies, good ideas come out of these committees and so just grateful for the people who are serving on them. Um, I want to say thanks to the
052folks that put on the conservative breakfast. Um, Bill's one, Tom, the uh Blake, those folks. Um, they had the Club America, uh, ladies out there. This was about a week and a half ago. And very sharp kids and just I mean really, um, I was really just impressed by them. impressed by their their poise speaking in front of a room full of adults and uh just uh carrying on the legacy that is Charlie Kirk. Um and uh they they really did a good job. Chris Martinez, is that his is that his first name? Chris >> the uh he's I want to commend him for stepping up and and uh getting that started out at uh the high school. Uh appreciate it. Um, I went to the uh Singing Hills Elementary math night. I want to
053tell you, I I I didn't know what to think. I when when I But when I drove up, the parking lot was full. It was like a another day ends in Y uh there. And the I get in the into the school and the place is just packed. parents, kids. Talk about math. I mean, it was just amazing. I I just I couldn't I couldn't have been more thrilled. I walked around the place and I mean, these parents, it was miserable in there. It was hot. It was crowded, but they were there for their kids to talk about math and it was just these kids are running around and they're doing their little each station. And they you had kids like they had cards and they're multiplying them together and they're taking each other's cards.
054And I mean it just it really was it was truly amazing that our kids do want to do math. The uh I mean these kids were so excited to be there. The parents were excited to have them there. And so I I just we if we can get our act together as as a district on math, the kids want to learn it. That was clearly evident. So, uh, good on Sing Hills for putting that together and, uh, just good on our kids, man. Love it. Love it. >> Cool. >> I don't have a lot. Um, last Thursday had a a Zoom meeting with our auditors, went through the budget. They're here tonight to cover it. Or not the budget, but the audit. Um, they're here tonight to cover it. So, not much. I'll let I'll
055let the professional do >> um went to the TAC meeting. Um it's always great to hear from the teacher representatives. Um hear their voice. Um didn't make it to class. I've been fighting off that lovely bug that's going. Don't worry people, I don't think I'm contagious. I think I'm past that stage. So, um Dan, hand it off to you. >> All right. Well, just a couple of announcements. We are really excited that on Wednesday night, Thursday, we will announce the new principal of Singing Hills. Um we're trying to give that individual a chance to notify her community. Um she is currently a principal in another district and so we don't want to preempt her letting her families know that she has chosen to part with them and join our team. But um I will just
056tell you the staff, the parents, the two board members who represented the board um I think we have scored a huge picture. >> Overwhelming support. Yeah. Yes. >> So um expect more information on her uh coming up soon. Um we do have a new director of human resources or will shortly after the board confirms that on their agenda tonight. Um Michelle Boot is her name. Michelle is uh comes with lots of experience in human resources from the Colorado Department of Revenue to the Girl Scouts to some private companies where she worked with um human resources as well. So Michelle has been working a few days here and there just to try to get acclimated to the district um and we are really excited um to have her in the depth of knowledge and the ability
057that she's going to be able to bring systems and processes to uh the district. So, and then finally, just want to really uh talk about state assessment testing. Um, many districts across the state, and I think Elizabeth is one of those who has really downplayed state assessment and and we saw a drastic drop in the number of families choosing to have their children participate in state assessment. Um, we really want to encourage parents to think again about that. Um, we as a district are judged on on performance with that being one of those measures. Not the only measure, but it's an important measure. Um, and it gives us the ability of really knowing what do our kids know, what are they able to do, where do we have gaps, and how can we improve our
058systems, how we can improve our curriculum. We're going to talk about math here shortly. How can we do better to ensure that our kids are progressing through our system with mastery? So, I really want to just do that shout out to parents of, you know, we can't opt our kids out of the bar exam. We can't opt our kids out of the medical exam. We can't opt our kids out of the driver's license exam. Let's let's think twice about taking away the opportunity for a child to get acclimated to this is another day where I show what I know. >> Yeah. >> Um it's not a it's not a high stress environment. Certainly, our teachers know it's not something they should um uh make children feel uncomfortable about. It's just another day to show up
059and show what I know. Um, and it's one more data point that really allows us as a district to evaluate our system. So, do want to really encourage parents who are watching or listening, um, give give your child a chance and if you have questions, talk to your child's teacher about the environment, talk to them about, you know, um, how how they how they really do encourage their students to just again make it another day in the classroom. So, um, you'll hear a lot of that from me, from principles, from classroom teachers. We really want to be able to, uh, highlight the work that our district is doing to highlight the performance of our students and and the state assessment is really an important way to do that. So, um, please think twice. Um, if
060you're thinking about opting out your child, give me a call. Call Ted Knight, our our academic systems consultant, if you want to hear a little more about the value of your child doing that. But um it's really important to us that we try to increase that number. We went from darn near less than 50% of our children participating to almost about uh 67%. So we we've raised the participation, but again we have a third of our kids that we don't know. We're not being judged on. We're not being we're not able to actually show their performance and and that's really not something that we want to continue to do. So >> anyways, um I think I'm going to limit it to that today. >> Okay. >> So next up we have public comments. >> Okay.
061First up we have Bill King. Let the old man do his feet on. Put the cheaters on. Good evening. My name is Bill King. I've been a resident of the Elizabeth uh area for 21 years and I live at Sable on Sable Ridge Road. I come to you uh this evening in solidarity uh with the school board uh and the Elizabeth School District leadership team. Okay. uh regarding the district's ongoing legal actions over the right to choose appropriate educational materials uh for the Elizabeth schools. our community, this representative board, this representative board and the Americans, all of us as Americans are under attack by a few left, far-left activists and the ACLU over the right to make free choices. They accuse the Elizabeth School District of unconstitutionally banning books. These allegations are false. We are
062now embroiled in a costly lawsuit that will eventually be decided at the Supreme Court of the United States to defend not just u our community but the Americans constitutional right to choose appropriate educational materials for our children in our schools. The mounting legal fees associated with this lawsuit will not end soon. They will most likely continue for five years until the case reaches Scotas. These increased legal fees represent a theft of our student of our school district's taxpayers funding to support education the educational future of this community's children by social activists who wish to dedicate or wish to dictate their beliefs over the majority conservative electorate. This country was founded on the belief that we the people collectively are the government. Our freedoms are granted by nature's law, not by others. We have secured these
063for 250 years through the US Constitution, the rule of law, and through the sacrifice of life and blood. The rights of a few immoral individuals do not outweigh the rights of the moral many. Stand your ground. Stay the course. Thank you. >> Next up, we have Michelle Thompson. Good evening and thank you for the opportunity to speak. You have just heard Elizabeth School District administration outline what it believes to be the benefits of the Minga system in our schools. I feel compel compelled to address the significant concerns and potential harms associated with its implementation including risk to students physical health, overall well-being and dignity as well as the rights of parents to decline participation in this system on behalf of their children. At its core, MIGA has been implemented to monitor, limit, and in some
064cases deny student access to restroom facilities at school. Restricting bathroom access is not without risk. According to the Journal of Adolescent Health, limiting or denying restroom use can contribute to urinary tract infections, bladder dysfunction, kidney complications, and gastrointestinal issues. Research also indicates that when adolescents anticipate restricted restroom access, they often reduce their fluid intake, increasing the risk of dehydration, cardiovascular screening, kidney problems, and both physical and cognitive fatigue. Tracking teenagers restroom use also introduces unnecessary embarrassment and anxiety around basic human function. Beyond the physical implications, this issue touches on a fundamental value in our family. Our child's bodily autonomy through the imposition of Minga at the high school level. Our child's ability to independently meet a basic biological need has effectively been restricted. Additionally, I am concerned about the inconsistency regarding parental rights. This current
065school board campaigned on a platform emphasizing strong parental rights during the 2025 election cycle. Yet, when we have exercised our right to make decisions in the best interest of our child, our requests have been denied. I have spoken with Minga representation and they have confirmed with me that parents can opt their children out of Minga and that opt outs happen regularly. However, implementation of an opt- out requires administrative action. Despite repeated formal requests to the superintendent, our child has not been removed from Minga. Each request has either been denied or ignored. The district legal representative Brad Miller also informed me via email that our child would not be removed from Minga and that I had no authority in the matter. I did also request follow-up communication from this board after the last meeting in hopes
066of finding a constructive resolution. I did not receive a response. My child has never been a disciplinary concern. They do not misuse time out of class. They maintain strong academic performance, participate in extracurricular activities, and represent this district positively. There is no individualized justification for requiring their participation in this system. I respectfully ask that you reconsider your position and allow my child to be removed from Minga. Please do what is right for their health, dignity, and well-being. Thank you for your time and consideration. Okay, next up we have Judith Benham. Sorry if I I apologize if I pronounced it incorrect. Thank you for having me. My name is Judith Adam. I'm president of unit 82 American Legion Auxiliary. I hope you all are very familiar with the American Legion. I am the auxiliary. I am
067also a dual member. I was in the Air Force. Um I come to you tonight um looking for your support with a program that we have the uh Colorado Girl State. Colorado Girls State is an a-olitical program for girls that are completing their junior year of high school. Um, this particular program is very longstanding. It, um, enables girls who want to add, um, something very important to their resume to go to college. Um, a case in point, we had a girl several years ago come to us. She was told uh that she had to go to Girl State to be considered for uh one of our servicemies. That's how important it is. Um, this particular program is completely underwritten by uh Colorado girls state program and unit 82. There is no cost for these girls.
068I have information here for you. I'm sorry there's not an adequate amount. Um and if I could leave it with you. Um at the bottom here of this is um uh a way that you can uh just log on and take a look at it. Also um email contact. Um the what girls learn at the girl state is uh is more than just having a um a week-l long event which um is certainly uh it it's it's inspiring to see these girls uh raise the flag because that's what we do. And it's it's more than that. It's a well-rounded program. Um it's a secure program. There are chaperones. It is um it's something that uh our girls from previous years have um been wildly successful in and also um encourage other girls. I would uh
069ask that you look at this information and get it to your teachers and um the parents of the students that are completing their junior year. Thank you so much. Can I leave this with you? >> Thank you. >> Okay. So, um, next up we have the consent agenda. I move that the board approve consent items 8.1 through 8.11 as presented. >> Second. >> Can I get a roll call? >> Calling >> I. >> Director Fletcher. >> Hi. >> Director Hunt. >> Hi. >> Dr. Olsen. >> Hi. >> P. >> I. >> Okay. So, next up it's a discussion item and we're going to talk about mathematics. Is this where that is coming up? >> All right. Good evening. Um, so I think a couple things before we get into talking a little bit about math
070data. I always when I've done projects like this like to share I don't know some of the numerous quotes about um when we see data we don't like it's often the system and not the people. And I I bring that up for two reasons. One, you guys have heard me talk a lot about the academic system that we need to build here. Um and number two, when we look at this data, as you all know, it's not good. And so I want to make sure we're not looking at this from a blame perspective. Um it's rarely about the people. This isn't a the data isn't necessarily, you know, a mandate against staff or kids or parents. Um the data is neutral. It is what it is. But um we've got a lot of system work
071to do. And I want to make sure as we share this data, we focus on the system and not the people. But as you guys know, we um started this probably about three weeks ago meeting with staff. We did a staff survey. Um, we recently finished a student survey and today our parent survey went out. And so, just to give a little background, um, for those who might be listening at home, when you look at our math scores, especially last year, when you look at 3rd through 11th grade, 3rd through 8th being CMASS, 9, 10, 11 being SAT, we exceed the state in two grades. That's it. So, um, and the state isn't exactly knocking it out of the park. So when you look at our data, um we definitely have work to do. I
072would say we average probably around 30ish% of our kids meeting or exceeding standard across the district. And when you look at our cohort information, so for instance, kids who might have been 11th graders last year, 10th the year before, 9th, we just continue to lose ground. Um so we wanted to dig in and see why that is what we need to do to improve. again, not to blame, but to create a a plan moving forward. So, just to real quickly go through a couple things here. Um, I want to start with kind of the end in mind, which is 11th grade SAT, right? Whether or not that is the end all beall of tests, it is the last thing that our students do from a standardized math perspective. Um, and it matters a lot. Dan
073was talking about opting out of tests. Um, if you want to go to college, and that doesn't mean every kid has to or should, but we want to make sure every kid has the opportunity, you either going to take that SAT and pass it, or you are going to take a placement test when you get to the college. Um, it is also a graduation component in this state um to pass the ma pass the math, SAT or um some other function to show uh proficiency in math. So, it is important that we make sure kids are taking that test. But when you look at it, um you need a 500 to graduate in this state. They lowered it to 480 um after COVID because lowering standards always helps. Um and so you also need about
074a 530 to place into college algebra. 530 is also considered by the college board um college ready. So that's kind of what we're aiming for. Um we right now when you look at last year our 11th graders um were at a 475. Um when you look at the the grade before that 474 486 488. So we're not um on an average preparing kids college ready coming out. When you look at that cohort data so a kid coming in taking 9th grade PSAT 10th grade and 11th grade um we are making some growth. We're making about 30 points of growth from 9th to 11th grade. Um the SAT is considered vertically scaled. So those numbers, you know, 500 should equal 500 should equal 500. Our average kids growing about 30 points over those two years. Unfortunately,
075the average kid grows 20 to 50 a year. So we're probably having what what that should be when you look at growth. Um so again, starting from that point, that's where we want to be. We'd like to see our average score at least 530. That means our average kid is graduating college ready. Moving our way back, um when you look at that early data, even moving on, um our third grade scores tend to be in the 30s and 40s. Um they tend to increase a little bit in elementary, then drop back down in middle and then pick up a little bit. And then in high school, um, when you look at the this last year's 11th graders, when they were ninth graders, 47% of them were at standard. Then they went down to 37.9, then
076down to 23.9. So we're just continuing to lose ground. So um, again, we wanted to dig into why is this happening? When you look at the data, it is absolutely systemic. This isn't one grade level. It's not one resource. It's not one teacher. this is um a systemic issue. So, in order to start gathering that information, our staff survey, we had 24 staff answer um all high school and middle school math teachers as well as all elementary because most of them teach math. The number um two things that came out of that is we need more time and we need math intervention. This is not uncommon. Most school systems across the country focus on reading. And so they have reading coordinators and reading intervention and reading benchmark tests. And if a kid isn't reading at
077grade level, there's all kinds of interventions we can put them in. Not very many do it for math. As you know, I've told you guys, we have got to start running a parallel program. What we do for reading, we need to do for math. We can't give math, I don't know, a quarter of the supports and expect a level of proficiency. it's just not going to happen. Um, and that's what the staff told us when we look at students and we had 434 students answer. We just uh surveyed middle and high school. Um, the two things that came out um and we asked all their questions strongly disagree to strongly agree. So you would when you look at the things that they were um most pessimistic about I would say or most things they strongly
078disagreed with. They didn't feel that teachers were explaining concepts to the degree that they need to be explained to the students and they didn't although their confidence wasn't bad. Um we asked what was your level of confidence in math was actually higher than their confidence that their math class could improve um their math proficiency. Um, as of today, uh, when I looked right before we came in in here, we already had about a hundred parents and we asked K through 12 parents. We asked them to fill out a survey, um, for each kid. So, we had an idea of elementary, middle, and high. Um, the data from our parents, because I won't sugar coat it, is not good at all. Um, only about 20% of our parents agreed or strongly agreed with any of our
079statements, whether it was you can help your kid with math. um I understand what my students should know and be able to do in math. Um those types of things. Most of the data, the strongly disagree category was probably about 40%. Um and so the the parent perception of our math program is not good. And when you looked at the open comments, the comments were not good. So um again, we have work to do. Um I still um believe it's absolutely system level work. We've already started um some of that work and will continue as I think Dan shared with you. We're looking at um whether or not there are any folks out there interested in coordinating math for the district similar to how we have for literacy. Um I'm working with principles um in
080the coming days on how they're using their people, how they're using their schedule, how they're using their time. Um, I will be spending a significant amount of time in math classes at the middle and high school this week and then elementary next week as kind of a a final full 360 view of how things are going. Um, no decisions or I guess recommendations um from myself have been made yet, but I will tell you based on what we've seen, I think everything's on the table. Um, I really think we have to take a hard look um at whether or not our teachers truly know what kids have to know and be able to do at each grade level and every course level. Um, I think we need to take a look at whether or not
081all of our teachers have enough tools in their bag. Meaning, do we need to spend more time on professional development? Um, we'll of course take a look at our resources. We will take a look at um how we add intervention blocks into our schools. Um, and I think we have to take a long look on whether or not um, the integrated math concept is working at our high school. Um, and so, like I said, I haven't drawn any conclusions yet other than this is absolutely a K through2 systemic problem that we are going to have to put resources and energy to um, and start to kind of build that math proficiency back up. As you can imagine, if a kid, you know, is in eighth grade now and has just been falling behind since third,
082we're not going to turn it around in a year. But we can start to make growth, but we've got to start solidifying those basic skills. The good news is for most of the lower grade levels, um, even the the state test that we take is almost entirely computational. So, we can um we can overcome that pretty quickly. But when you look at what it takes to change a you know a junior level SAT grade, we are we have years of ground to make up for some of those kids. But um no better time to start than now, right? >> Yeah. Um so I'll open it up for any questions that anyone might have about where we're at in the factf finding. I know that was kind of a high level 35,000 foot view, but um
083like I said, it's not it's not rosy, but we do know what we need to do to fix it. I'm glad that you're not let's just get a new curriculum and move along smartly because I think it I I agree that it is it's going to take more than just changing out a book that the teachers need help the students need help from the math night I know they they want to learn math so >> yes they do can I get access to the survey results >> yeah I'll put a put a a slide deck or something together for everyone. Yeah. >> Okay. Yeah. I'd like to see the comments especially from the parents. >> Yeah. Parents, we just launched it today. So, we one day we've got 100 parents who have already responded. So,
084needless to say, I think we'll get many. >> Yeah, they'll have through Sunday to finish that up. We gave each group about a week. Okay. >> So, during the week and then the weekend in case >> people don't have time to do it till this weekend. But >> that was a high number of student responses too, I think. >> Absolutely. Yeah. and our our uh administrators and staff helped us out by making sure that got done during um advisory or home room and yeah, we had a very good turnout of students. >> Is that middle school and high school? >> Correct. Yeah, 434, I believe. Yeah. So, a good number. >> So, when you were talking, you kind of said something about we need to make sure the teachers know what it is the kids
085need to know in each grade level, what they have to accomplish. So, um, you kind of said start with the end in mind. So, I'm assuming that is the end. This is what you need to know and we work backwards. >> Correct. Yeah. >> Figure out the spiraling, I guess, is the call. Is that right? >> Yeah. >> That word. >> Yeah. In my experience, that backwards design is the best way to go because you've got the target. Here's where we're going. So, what does that mean? 11th grade is responsible for 10th, 9th, and you work your way back. Um, and you can find some holes there where, you know, fifth grade is like, "Oh, I didn't know I had to teach that." Um, I've I've had that happen before. You know, fifth grade teacher
086go, "Well, none of these kids know how to multiply." When they get to me, they talk to the fourth grade team and they're like, "I didn't know we had to teach multiplication. I thought that was fifth grade." So, there are oftentimes holes or some people might believe they have a really good idea of what kids have to be able to do for their grade level, but they don't know what was supposed to be done before and they don't know what has to come after. Um, and we also have to prioritize those. Um, the the idea of breadth over depth just doesn't work. Um, we need to look at what those skills are that are are foundational that are most important to to where they're progressing. Those things that we're tested on. Obviously, if a large
087group of math experts across the country feel like this standard is the one that kids should be tested most on, they probably think it's pretty important. So, um, we've got a lot of tools to help us fine-tune, um, that. And what we'll end up doing by grade level, and we'll do this in reading and math, is just mapping that entire curriculum out so that everyone knows at each grade level what they're responsible for. And then our assessments have to follow that, right? We have to then assess. If we know by fourth, fourth grade at Christmas, kids have to know X, Y, and Z, and we assess that, and 20% of them don't, right? Now, we don't have a place to put that 20%. You just give them back to the same teacher and say, "Teach
088louder, teach, you know, what did we do?" We've got to have a way to increase the time or intensity of instruction for those kids. Um, and we have to get to the point where we are with literacy where once a kid is behind, if you're really behind, we're actually progress monitoring you weekly because we don't right now, I think you got the I Ready data like a month or so ago. If you're waiting until middle of the year, that's too late. We need to know as we're going along. If kids are starting to fall, the minute they start to fall behind, we have to change something. We can't just wait until halfway through the year and go, "Oh, these these kids didn't quite make it. Maybe we should do something different." Um, we're wasting a
089lot of time um not not having a system in place to assess and then intervene. And so all of this sounds a little discouraging, but u based on other conversations I've had with you, we do have hope. >> Um I think we have more than hope. We absolutely know how to fix this. Um this is again some of this is not uncommon. Um and it's to me it's not unexpected given the support the lack of support system that we have in place. Um, we don't have a uh curriculum map for what kids should be able to do in math. We don't have a robust set of assessment to give us the data. And even if we did, we do not have interventions or the staff in place um to do anything differently than tell the
090teacher, okay, these six kids in your class didn't get it. Well, if they didn't get it the first time around the way they taught it, what makes us think they'll get it now? Um, we have to do something different. Um, and I've done that numerous places in my career. Dan's done that. All kinds of people have done it. Um, it's it's not complicated. It is hard work, but it's we know what to do. >> Simple but not easy. >> Correct. Y. Yeah, we absolutely know what to do and we can get that system put in place pretty quickly. So, you'll finish your review of our current situation over the next couple weeks and what can we expect would be maybe the next steps you'll take once you complete that review? >> Great question. So, I'll
091be coming to the BCRC, if I got that acronym right, um the week of March 9th, and that'll kind of be our first overview of um kind of a basic here's what we found out. Um and then um that will coincide with the larger academic systems plan that I'm putting in place. So they're not one of one of my biggest critiques in my needs assessment is we're fragmented, right? We we're we're just and so I don't want this to be fragmented. I want this to be part of that larger academic systems plan. So I would guess by midmarchch um we'll be able to actually roll out the math specifically as part of that academic systems plan but math we'll actually put in place a project plan with scope with staffing with what we can expect
092what goals we have um and actually uh action detailed steps of what we're going to do and when so we have a roadmap um in my experience if we just say you know we're going to improve the scores now we need to talk about what we're going to do to get there. We're going to align our curriculum. We're going to take a look at resources, um look at our data, um and make sure in this one fail swoop that we take care of all of those pieces. Um um and we'll do that as as Dan has said over the last month or so, like um we're not going to do that to our staff. We're going to do that with them. Um it's very easy. I could sit down tomorrow and create a curriculum app
093and go hand it to teachers and then I have to ask the principles to go in their classroom every day and observe them and make sure they're doing it. Whereas if I bring that staff together and we create that curriculum map together, there's joint accountability. They own it. They will do it because they created it and they have agency in it. Um that does take a little bit longer, but it's the right way to do it. Plus, they'll understand their content a heck of a lot better and they'll give us better input on assessments, resources, things like that. Um, because they'll actually be living it versus, you know, it's like if we just buy a new textbook and hand it to them, we're not going to get anything better than what we got the last
094time we handed a textbook because it's just a resource. We need to improve their math knowledge. Um, they will then be able to tell us, I think I need PD in this or I need um more resources for for that. Um, and in math there's, you know, definitely more than just a textbook. There's manipulatives and, um, some of our, uh, resources that are kind of more national nationally published aren't as aligned to the state test we'd like them to be. So, we'll have to do some crosswalking. That's best to do with teachers so they understand. I don't go page one through 400. I might go page one to 10 and then maybe I need to do page 20 through 30 because that's where the lessons for this standard lie. Um, and that's more important or
095it's more foundational or more relevant. So, we will take them through that entire process and work with them. Um, and then you're teaching them how to fish >> and then that's going to you're going to be able to kind of get that ball rolling even this last se this quarter. >> Yeah. And this last quarter, a lot of our work, um, and it's not the ideal way to do it, but it is the only way to do it right now is with about 30 instructional days before this year's test is to hammer those heavily weighted standards. Now, um, there's, you might hear, and you probably heard this before, we need fidelity to the program, right? If we're going to adopt something, we got to have fidelity to it. We need fidelity to the evidence outcomes
096of the state is what we need, not to a resource. um you know if there's five or six evidence outcomes which are a subset of standards, it's how you would demonstrate that standard and we know those are heavily weighted. We need to ensure that those are um solid in our in our kids before we get to April. That is already happening. and I had sat in grade level meetings um at Running Creek, I don't know, two weeks ago and we walked into um the fifth grade math class on I think it was Thursday and you could already see heavy hitting on decimals and percents. Um and so we will already see some of that. Um and I don't think in this case we're necessarily robbing Peter to pay Paul because what we've been teaching isn't
097getting us the results anyways. And so that idea of, yeah, but if I just go away from the program and just teach to these standards, are kids missing stuff? >> They're missing 70% of it anyways. And so >> that that's key right there because I mean this whole idea, well, I don't want to teach to the test. Teach them what they're not learning anything anyway. So you you might as well teach to the test. At least then they'll get something. >> Well, and I've I've Dan's done the same. We've had that kind of binary argument for years. You know, you're telling me to teach to the test. No, the test measures the standards. So, we're really asking you to teach the standards, which again, experts across the world all agree. I mean, I don't care
098if you look at Kado standards, common core, Archimedes, you know, there's different verbiage, but basically, you know, kids need to be able to add, track, multiply, divide, ratio, decimals, percents, movement. I mean, it's not, again, it's not that complicated. Yeah. Um, they're all the same. Our kids are not becoming proficient in that. And so, we have to keep um hammering away at those heavily weighted standards because, again, they they weren't developed by somebody who doesn't know math. They were developed by teams of people who said, "We have to ask these questions more because these are foundational skills that kids have to know to not only be able to move to the next grade level, but be successful in life." Um, and so yeah, I always kind of reject that. I think that I think most
099binary arguments are lazy. So I just think the whole well, you're telling me to teach to the test or you're telling me no, it's way more complicated. Yeah. and and so um yeah I that is the strategy we'll use and we're doing that in um ELA as well. Um I'll be in both elementary schools tomorrow um having further conversations about that. But we will be hammering those heavily weighted standards between um now in April to ensure that the kids have that. And then, as I think I've shared with some of you before, after the test, we will start teaching first quarter standards of the next grade level because you cannot get a year's worth of information from August to April um in when you're tested in April and then we take May off and just
100go to the zoo every week. So in order to keep May rigorous and a sense of urgency and to get us a full year as those maps are produced, we will start teaching first. So a third grade teacher will start teaching fourth grade standards post test in third grade. Um which is good for them too to also understand what's coming the next year so they know um what they have to prepare kids for in that next grade level. So, that's some of the work that's happening now and will continue to happen um over the next couple months. >> I do want to like the I hear this a lot. Oh, we got to teach them critical thinking. I I don't think that when you're teaching a child how to read. Does anybody stop and say,
101"Oh, I got to teach them critical thinking about reading." No, you guys just got to teach them phonics and you got to teach them how to read. I don't think people understand that being getting to that level in math, you got to get all the way done with calculus. So, and critical thinking starts after that. So, this this idea that you got to you got to basically sacrifice teaching them they they need to learn how to do it and critical thinking will come later. I I don't need them to do critical thinking now because that's master's level work in math. >> Yeah, I I think there's a lot of arguments like that in math. It is it concrete or is it abstract? Do I teach them how to, you know, multiply or do I keep
102moving them on? And I think the answer to always to that is always and like you can do both. like you can teach a kid something um that's very concrete and then move them to abstraction um and you can also have a kid who maybe I used example with you the other day can't multiply but you have to teach them how to divide fractions you can still teach them how to divide fractions but you then have to come back at a later time and reinforce the multiplication facts you can't just keep moving them along um but again we get in a lot of those either or conversations. And often time the answer is we can create a system where they can get both. Um and so I think that is probably where we'll try to
103go is making sure in your what we'd call good first instruction in your math class. Um we are going to move through the standards and especially early on that includes basic facts. When we get to the point where you're expected to use those basic facts to do other math, we have to keep moving kids through to the other math, but then we come in in intervention and start to kind of solidify some of those basic facts just like we do with reading. You have learn to read skills and then once you learn to read, you start reading to learn. If you move on to reading to learn skills like comprehension, a kid still can't decode. You come back and put that kid in intervention and teach him to decode, but you don't pull him out
104of reading class to teach him to read. Your good first instruction reading would keep moving that kid through comprehension. And then you increase the time of instruction by doing something else with them. We have to bring that same philosophy to math because right now we're asking teachers to pick. I know these six kids can't multiply, but I know I have to get through dividing fractions. What should I do? give them the accommodation they need to to get through dividing fractions and then later on the day we're going to pull those kids and we're going to make sure they can multiply. Um we've got to be able to do both well and we can >> whatever you need. >> I'm sorry. >> Whatever you need, I'm willing to help. >> I appreciate it. Yeah, it'll we'll
105get there. I keep telling Mary this is the fun part. >> Yeah, I'm I'm so glad it's fun for him and I'm really excited. I, you know, I I feel like we are on the cusp of of really making this happen. >> Yeah. >> And we've had lots of good pieces and parts and everything, but now it's time to dive into the minutia to make it happen. >> I just want to say I appreciate the board's time and effort and to really kind of peeling the onion and trying to support the district and and finding a way to make sure we improve that. We've done a lot of work in reading. I feel very confident >> um about where we're heading with reading. Um but you're you're really digging in and and and really, you
106know, looking for a change is is appreciated. And I know Dave has uh done some research and and that's something that all of you have received from Dave. Just really looking at what what does research say about quality math instruction. And so I know that publication's attached to the board agenda um as well. And so I think all of you have received it. But it is it is just notable that the board is not just hoping hope is not a strategy. >> Hope is not a strategy. >> And that that you've also rolled up your sleeves and so um those of you on the curriculum review committee obviously you you'll be a part of making some important decisions along with our staff and how do we move this forward. So just thank you. >> It's
107exciting. I'm very excited. Thank you for all the work you put in there. Okay. So, next up we have our district audit review and acceptance. Motion first. >> So, I move that the board approve the results of the district audit as presented. >> Second. >> Okay. Any discussion? >> So, Jeff, you want to come on up? >> Thank you for waiting. Yeah. >> Thank you. >> So, I I wanted to start by recognizing Wall Smith Baitman for their partnership this year. As you know, we've had the same auditor for many, many years. Um, and and I think anytime you enter into a new partnership, you have that opportunity of really having a fresh look at how we're doing things, what we can do better, and and just as always, we appreciate the partnership and the
108work that you've done. you've done a lot of of great work in kind of looking at how things are done and making some recommendations and so we really do appreciate that. >> Thank you. >> Well, I'm not sure how much time you have, but I would like to take a run through these financial statements. >> Definitely. >> Um and then visit about some of our audit findings. >> Um my name is Kim Temple and I'm from WSmith Baitman and we're out of Alamosa. We've been doing uh state and local government especially school district audits for over 50 years. So we are on the other side of the state. Um but we have done this for a long time and we work with a lot of districts um smaller and larger. So that's us. There's quite
109a few of us that we just audit year round and so we're very well verssed in these school district audits. So, we come to you with some, I hope, good recommendations, things that we've seen on our end that maybe could help you out a little bit. Um, we really appreciate the work that the district accounting staff does. We come in and double their workload, especially for a first year audit. It's quite a challenge. Um, Tracy and Justin were great to work with as well as their staff. But, we'll go through this and hopefully if you have any questions, don't feel free to ask. So the first page of this report here is the independent auditor's report. So this is really the only part of this financial statement package that comes from us. Um in this
110first paragraph here, we're reminding you that we have audited the financial statements for the year ended June 30th, 2025. And we are issuing a good, clean, unmodified opinion on these financial statements. We do believe that they're fairly stated in accordance with generally accepted accounting principles. We also point out here in this first section that we did not audit the legacy academy who's presented here as a component unit. So you'll see on these first two financial statements that we go through that there's a separate column for that entity because the district is responsible for that entity. It has to be reported in these financial statements but that was audited by another auditor. So we reviewed the results of that audit. um check their credentials etc to make sure that we could put those numbers in here
111with good faith that those are accurate. So the basis for our opinions are the standards of our profession. Um, we do follow the generally accepted auditing standards in the United States and because of the federal money that comes through the district, we're also required to follow the government auditing standards and the uniform guidance and those specifically relate to the compliance audit work that is done in addition to the financial audit work. So, we'll talk about that towards the end of the presentation. Under the responsibilities of management section, I just want to remind the board that it is management's responsibility that these financial statements can come together in a manner that they're fairly presented and free from material misstatement or error. So, it's not the objective of the auditor to come in and adjust the books
112to give you good financial statements. That's management's responsibility to have that system in place. So then our responsibility is to come in and obtain reasonable assurance that these financial statements are fairly presented. Now reasonable is not absolute. Um in order to do that we would have to audit 100% of the transactions that run through the district. Uh we don't do that. We base our audit on a risk assessment. And I'm pretty sure if we looked at every transaction, they might chase us out of here with a pitch mark or something. Um but we the next page of this really talks about that risk assessment, the different um approach that we take here. In everything that we look at, we're exercising our professional judgment and maintaining our professional skepticism. So we ask a lot of questions.
113We're looking at groups of transactions, individual transactions, and we don't just take management's word for it. We want to see the supporting documentation that accompanies those to make sure that the internal controls are working, that everything's properly approved, um, and that they're classified appropriately and such things. We don't audit the internal controls of the district, but we are required to take a look at them and understand how they're implemented and if they're working. if we come across um errors or issues in internal controls that we think could lead to errors, we're required to let you know. And so this year, I think, as you all know, you've had some changes in uh the guard over in the finance. And we do have a couple of internal control issues that we're pointing out as we get
114to the end of this presentation. Um the rest of this le letter talk about the information that's behind the notes to the financial statements. There's required supplementary information and then there's additional supplementary information and this is presented like any other district in the state. Um but there are varying levels of assurance that we're giving you there. So those paragraphs are kind of explained explain what work is done there. As far as the last paragraph here, this government auditing standards, this again relates to that compliance work that's done. And that's we'll go through two additional letters when we get to the back here. So the Roman numeral section that starts next is the management's discussion and analysis. And this is um required supplementary information. We don't audit this information. This is kind of a year in
115review from your management's perspective in more of a narrative form. So, the objective is that this is easier to read than going through these statements and footnotes. Um, it's great information for your constituents to take a look at. And there is year-to-year yearover-year comparison, which is good because that's not included in the financial statements themselves. So, I won't go through that in detail, but I do encourage you to read that. So, if you flip past the Roman numeral section, we come to the basic financial statements. And these first two statements here are what we call governmentwide financial statements. So, this is all of your district funds rolled up into one balance sheet and one income statement. It gives you a good snapshot of the district's financial position um on the full acral basis of accounting,
116which as you're I'm sure you're used to looking at your fund financial statements, you're really looking at current financial resources and how that money is coming in and going out. This is taking a bigger picture approach and looking at your capital assets, net of accumulated depreciation, just like a business, um as well as the long-term debt. So on page four here, that first column is your governmental activities. That second column is that component unit for the legacy and we won't go through that, but that's I'll point that out on this page and the next. So in total at June 30th, 2025, the district had total assets of 25.6 million. There's some deferred outflows of resources related to the PAR pension and healthcare trust fund plan of 8.3 million. The total liabilities for the district about
1173/4 of the way down here was $44 million at the end of the year. The largest part of that liability is that net parapinion liability of 35 million. There's some deferred inflows of resources that also relate to the PAR pension estimates of $4 million leaving the district with net position of $14 million. Um, as you can see, I really pointed out that liability, that parapinion liability, which you have really no control over. That's your district's proportionate share of the large um deficit at PAR. It has to be reflected in these statements. You can't raise your rates to decrease that. You're not going to have to come to the table with $35 million next year. This is just to get it in front of the readers. What's happening at Parrot does affect your district. So, the
118next page is your statement of activities. And this is the income statement for the district for the year. and it's kind of a backwards looking income statement. So, if we start out on the left side here, you'll see your total expenses by your by function. Um, ignoring that last row because that's the legacy academy. The total expenses of the district and this includes depreciation was $32.9 million. You have program revenues that come in to offset that around $7.3 million. That leaves the district at a deficit of 25.5 million. The point of this statement is to show that without the um state equalization and the property tax, you can't run a school district. And so this is the same for any city or town, they're going to have this exact same presentation. They require those um
119tax dollars as well to come into play there. So the general revenues this year were 23.3 million and that leaves you with a change in net position of a decrease of $2.1 million. So again, a very big picture view of the financial statements of the district. This isn't how you manage. So it's a great place to look from year to year, compare it to the prior year. it's included in that MDNA that I just mentioned um to see how the district is fairing. But as we get into the next page, page six, this is back to the governmental um funds. So this year your major funds were your general fund, the food service fund, and the student activity fund. There are other funds included in this non- major column and that detail is presented behind
120the footnotes and how those funds are classified. Your general fund will always be reported here but there's movement this year um because this is all um formula driven whether it require is required to be reported as a major fund or not. Different times will cause those funds to go to the back and sometimes they're in the front. All the information's here, but we'll just look at the total column at June 30th, 2025. Um, the total assets at the end of the year were $3.5 million. You had total liabilities of 1.4 million and that leaves you with a fund balance of 1.7 million. I do want to bring you back over to the general fund here because overall your general fund has ending fund balance of 680,000. Um, every year there's a computation that's done to
121make sure that the district is meeting the 3% emergency reserve required by Taber and that required reserve is 813,000. So your 680,000 falls short of that Taber reserve by 131,000 at the end of June 2025. So that is going to lead into some statutory issues that we'll talk about in just a little bit. These other funds, they are um assigned for specific purposes. If you have this food service fund is a special revenue fund. If you're collecting money from um the USDA programs, it has to be used for food service. So those are isolated here in the food service fund. There's also fundraising for the activity funds. Um the grants fund is recorded in the back here. That too has to stay isolated for those. Um these the next page is a reconciliation that kind
122of explains how we get from that governmentwide view of those funds back to these individuals. But we won't go through that in detail. Pages eight and nine are the statement of revenues, expenditures, and changes in fund balances for those governmental funds. The total revenues for each of those funds or combined was $30.6 million for fiscal year 25. your total expenditures were 38 million almost 39 billion. You do have some other financing sources of 6.4 million mostly related to um the financing that you obtained for the some the buses the bus lease and the energy upgrades of all the buildings. So that increase here, the proceeds from long-term liabilities is a direct offset to the actual capital outlay that's up in this expenditure category. So overall, the net change in fund balance this year was a
123decrease of 1.9 million. 900,000 of that was in the general fund. Um the next page it is required to be reported the movement between those major and non- major funds but overall the ending fund balance is reported on the bottom line for each of those funds there. Um the next page is another reconciliation back to that front statement. And then we have this will be the last year that these proprietary fund financial statements are presented. You used to have an a self-insured self- insurance program and that's considered a proprietary fund that was closed at the end of 24. But now as that funding ran out, I think the last claim was paid and the residual 250,000 was transferred into the general fund. So that's presented in these next statements. Um but they'll go away now
124that there's no fund balance left in those. The notes to the financial statements start on page 14. And so for each of those numbers that we just went through um an explanation of that full acral basis of accounting versus the modified acrruel in the funds, there's a good explanation here as to how that works. So I do encourage you to take a look at that if you have any questions on specific numbers. You can usually find some um pretty good explanation here. I'll just point out some of the major items of interest on page 21 is the capital asset footnote. And so you can see here in your additions column, you do have $7.4 million of um of additions to your capital assets. Most of that is again that energy upgrades to the buildings and
125then the right to use assets, your new buses. So the bus leases show up um in this capital asset note and they also show up the energy upgrades and the the bus leases in the next page on the long-term liabilities. So on note five here or in note five there's um your new leases, the additions here of the 4.5 million and the 1.6 million as well. On the following page, there's amortization schedules for those new um leases as well. If you're very interested in that parapinion liability, which I I think you should be, but it's a lot to take in, there's about 15 pages of footnotes here that relate to the parapinch. Um there's this is it explains a lot about the district's responsibility and how these estimates work and your proportion that's reflected there.
126I definitely won't go through that in detail, but I would like to point out a couple schedules in just a minute. Um, the very last footnote I believe is on page 39. There is a commitments and contingencies footnote and it covers everything from the grant programs. As you all know, nobody gives grant money without strings attached. And so the district has a responsibility to make sure that those grant funds are um spent appropriately. There's no issues here, but it's always just a reminder in this footnote that those things can come up sometimes. Um, claims and judgments. Specifically this year, um, management has made us aware of the legal proceedings that are going on in the district. Right now, there's no liability recorded because there's no way to know how this will be settled. Um, so
127as those costs are incurred on an ongoing basis, it will be a cost of next year. It won't be applied to this year. So, we're just pointing out that those types of um that type of litigation does exist and has been considered. Uh page 40, the next section is required supplementary information. And so, there's a budget to actual statement for those major funds here. And then there's some paris schedules that we'll take just a quick look at. But the big thing I want to point out here in your general fund, if you look about halfway down the page, maybe three quarters, we have a column here that's for the original budget, the final budget, and then your actual >> and page 40. >> On page 40, >> no, you're fine. So, the final budgeted expenditures
128for 2025 was $28 million. Your actual expenditures came in at 34.5 million. A big part of this is the required accounting for the bus purchase and the energy upgrades. This happens a lot when we see turnover kind of in um the management at in the accounting departments because this is just a year-end entry but it does affect your budget. You have to record it's not cash that comes in and it's not cash that goes out. So a lot of times it just doesn't get reflected or captured. Um, so we did recommended an audit adjustment and management agreed, but that did you were over budget already before that, but only about 400,000, but this puts you over budget, $6 million. So that's I kind of wanted to explain why that is such a large number, maybe
129larger than you expected. Um, I won't go through the other budget to actual statements. the there were two non- major funds that also had budget issues. Um that's presented here. The capital projects fund was closed out during the year. The remaining funds were transferred to the general fund and that put them over budget as well. That was um one of the more significant and I believe the grants fund was over budget about $160,000 as well. um we recognize that you had a very big changing of the guard right there at the end of the year. So this this isn't uncommon, but it is these are potentially statutory violations that we're required to report on. So pages 44 through gosh 50 again is additional para information. I won't spend a lot of time on this, but
130this is really great information for you all to look at and consider. Um, in this first schedule on page 44, there's a visitor there's a 10-year schedule here, and to the far left is 2025. As I mentioned on that very first page, the Elizabeth School District's proportionate share of that big liability is almost 36 million, but that only represents 0.2% of the total parapinion liability. So, this is a really big number. The state is working hard and they've committed additional resources annually um to go ahead and try to make this whole. When they started this, if you'll see Gosh, back here in 2019, we start seeing a new number come in that the state is putting $250 million annually. It's legislative um legislatively required since 2019, but every now and then you'll start hearing about
131them having trouble balancing the budget and that might be something they want to pull back. There's a lot of pressure that's coming from school districts and I think every few years they'll start having some um popups in all the local areas. I do encourage you to go to that because this is something that's important. The before they started doing that they were underwater basically um 66% they were 44% funded in 2018. So their liabilities exceeded their assets quite a bit. That's up to 67% with this extra money funneling in, but that's come at the district's expense. And then now in the last few years, the teachers have started to increase their contribution as well. So that's what's shown on the next page is back in 2016, the district was contributing 17% required to contribute 17%
132of each salary. um that's up to 20% in 2025. It's been consistent these last three three years as they pushed that back. It really wasn't that long ago that it was 8%. Teachers and school. So, this has put an extreme amount of pressure on school districts that it's not only um salaries that you're negotiating every year. There's a really big additional percentage that's going into their retirement plan. And I this is a great way to take a look at it and see this is a true cost to the district. This is cash out. Um there's the healthcare trust fund is just a tiny piece of this and it's reported on the next couple of schedules but we won't take a look at that. So the additional supplementary information comes next and that's those the combining
133schedule of those non- major funds the grant fund athletic fund and capital projects for this year and we won't go through that in detail. I already pointed out those those budget issues um that exist there. So then the next section is where we get into the compliance once it's was done and the single audit section star page 60 and 61 here this is the schedule of expenditures of federal awards. So because the district had $1.6 6 million of federal funds that were expended during the year we're required to do this single audit and the program and this too is formula driven how much work we have to do um there's a percentage of the dollars spent that have to be audited and this year the special education the idea cluster was audited so we looked
134at not only the how that money was spent but whether or not it was in compliance with the federal requirements ments. So the next two letters explain that additional compliance work that was done. But on page 68 we have our schedule of findings and question costs. And this is an overall summary of the audit um all together. The first section here under section one where it says financial statements. This is everything that was kind of before all the numbers. As I mentioned at the very beginning, we did issue an unmodified opinion on the financial statements. That's a good clean opinion. The kind of opinion you do want to have. As far as internal controls over those financial statements, though we have mentioned um that we do have a finding, a material weakness finding over those
135internal controls and it's led to some non-compliance. So we'll go through that in finding one and two as we go to the next section. As far as the federal awards went, the work that we did on the idea cluster, um we had no findings. We h everything looked to be in order. We were able to get the information we need and there were no questions there. So the two findings that we do have included here um the first one relates to the budgetary compliance and the fund balance policy. So as I pointed out you do have um the budgetary issues with being overbudget in the general fund and the insurance reserve capital projects and the grant fund also have some budgetary issues. So those are explained here. Um, and beyond that, we talked about that
136negative ending negative unrestricted fund balance that's in the general fund. So that's that deficit of what you're required to have for TABR and then what you actually have. Um, but beyond that, the board does have a 2% minimum fund balance requirement above that table limit. So, we weren't able to um show that restriction because it's not there at this time. So, there are some non-compliance with state statutes and district policies in these ending fund balance numbers and them just being over budget and those other funds. The next finding relates to um the capital asset and related financing transactions. I pointed that out specifically in the general fund where the the expense and the revenue is recorded for those two very large transactions which really contributed to that overbudget. Um and so this the accounting requirements
137but that is something unique to governmental accounting that those get recorded in this manner because you're not recording the debt in those funds but you do have to record that activity as it happens. So the effect there was that we had um a material journal entry to get these financial statements in accordance with generally accepted accounting principles. So once that was recorded then we could give you that unmodified opinion on the financial statements themselves. That is a very brief overview. I think there's some good explanation here but we've had uh great conversations with management. Um they were fully knowledgeable about these issues. I think the timing was um kind of a challenging point with the budget. getting that taken care of right at the end of the year is just something that's got to be
138right on the on the cusp of what you're all looking for and what they're looking for at the end of the year as well. So, we do have some recommendations here and I think they're pretty specific and management has a corrective action plan um to go along with that. So, I won't read that to you, but that will be um presented to the state as well. So, as they see these issues, they'll see that you do have a plan in place to take care of them. So, that is the financial statements. That's the piece of this report here. There's one more letter that's left in the bottom um or the back, but this is what gets filed with the state auditor um with the federal audit clearing house since you have that single audit. Do
139you have any questions on that? >> Well, look at Mike. So, Kim, um, obviously as we address some of those issues that are noted here, um, what what should we be doing with Wall Smith Baitman during the year to make sure that that those systems are working and that they they meet compliance? Are there specific things that um you would want us to do to make sure that when we get to the end of this year that that we're showing those are >> um I you we're available year round and that's just part of the annual contract with us. If you have questions as these things come around, especially at year end, it's get us involved early. We're happy to help. But more importantly, I think what management's recognized is, okay, we need to have
140a system in place. How can we monitor this? And that's already happening. It's it's kind of come into play as you've gotten um different people in, you know, different seats to try to take a look at this and manage it as you go. We do have one other letter though that I think also gives some specific recommendations. Um there the letter that slid in the back here is just a required communication letter and it's just from us directly to you all as the governing board. There's good information here about um significant accounting policies. There was a really big change in how compensated absences are calculated. So we let you all know that. Um, we do talk about the some difficulties that were encountered in performing the audit. It's never easy to do a firstear audit
141and like I said, we came in during a change in the guard and on both sides I think that that just, you know, pushed things back a little bit. Um, but they're just areas that we can see some additional room for improvement are also included here. um specifically things that don't really classify as a finding, but we do think deserves your attention to make sure that there's follow through. Um I don't, as you may know, there was a new accounting system adopted in fiscal year 24 and it's been a challenge. Um we've used the system at other districts. We've seen what works well, what doesn't work well. Um, and one thing that we noted right away is how they were set up for their central cash reconciliation. It's a it's a different setup than we've
142ever seen and we certainly wouldn't recommend it. >> Um, your management has worked very hard. Your accounting department is doing manual cash reconciliations. This is an expensive program that should work for you. You shouldn't have to do that on the side. They've done a great job at it. The cash reconciles, but when you have something that's done outside of the system, you have someone new come in, it's very hard to keep that going. And I'll I'll tell you cash is the first thing that falls apart if you do have a new direct account. Um, so we are recommending that you take a look at this and visit. We're we are available to help as well. talk to the software company, get this um working in your favor, get that cash system put back together appropriately.
143And then one thing that I think made our job very difficult and definitely made management's job very difficult was finding documentation um which happens as well um these really big lease agreements. finding a signed copy of it was not possible, you know, without going back to maybe the leasing company in some instances or a signed budget document. You all are signing those these meetings. You need to make sure that they're going into a centralized filing location that it doesn't take the accounting staff shouldn't have to ask for it or go look for it or if there's a lease sign in the um transportation department, it needs the originals need to come back to finance to make sure it can go into here correctly. And I think that was a a big issue with that um
144the $4 million energy upgrade. there wasn't good documentation in the accounting department to make sure that it could get into the right place and the same with the bus lease. So, those were just two areas that we recommend specifically the district spend some time on. Um that's maybe more immediate. These other things I think will happen as you get your systems in place taking care of the over budget condition and then just having these documents available will help you get them recorded correctly in the financial statements. So, I don't know if that answers your question, Dan. It probably just came really long. >> No, definitely. No, I appreciate that. This is great to be able to make sure that we're taking care of those areas. So, thank you. >> You feel good? >> Um, no.
145No. Um, the the perfect example of this is is the documents It's a struggle to put together all of these small pieces that should be simple that should be quick and I have to re-engineer and rebuild things that should have been rude of interest. Um, and that's why when we talked about it's like something as small as finding documents, but that is a material weakness in your department. Have I got to it yet? I have not. Will it be fixed? Absolutely. But it's every time I turn over a shell, I go, "Okay, what do I got today?" And and that's that's finding it and rebuilding and growing forward and putting in the triangulation views and the checks and balances and putting in the systems and and flat out building the systems that aren't there that
146should have been there. So when I when I kind of jokingly take a big breath but but it is going okay this is what we have to tackle next week and the week after that after that it is rebuilding I won't say ground up because we have solid bones but it's it's all over the place it's all nothing that's insurmountable >> no no this is this is all just time uh and accountability this is going we're not doing this right and we can do it better and and doing it better. Um granted there is no fraud. There is no issues and concerns from a operations perspective but we can do better. We can do this process better. We should not be as rough as it is. So there is a ton of room of very
147very low hanging fruit that need to be tightened up. So, you know, the plans and the cost cutting and and truly the accountability and reporting that that I've implemented is the way out of this and it will work and it is there but we have to be very diligent and very um not not transparent but micro focus on everything. The polarities I I would like to say that there's a million transactions, and I'm probably not exaggerating, that run through the district throughout the year exactly as they're supposed to. Your deposits are recorded, your checks are written, your payroll is processed. We have no issues reported here. These are those the information that's going to accounting is getting recorded as it should, but it's those budgeting issues that are the it's just a different level of
148review and making sure you do have the fund balance as you're going into the budgeting season um and deciding how you do rebuild that. But that's the information that it's just going to take a little bit extra work. So when he says the loans are good, he's right. there is a really good system underlying this to make sure that what's there is captured. It's just those things that happen once a year. Um or the monitoring that's done just at a completely different level that needs some work and you're already working on it. So it's kind of the anomaly things really that just need a better process around. So like the the journal entry, there's operating leases and capital leases where what should have happened is when we booked the electrical upgrades, we should have done
149that journal entry to capture it. We should have hammered. We should have had the plan. We should have had we should have had a lot of things that could easily be done. I mean, we compare we can prepare the journal entries for the next 30 years and just pull next year's out and and book those probably four lines and we're done. Well, that's not done. And that's those are the things that need to be done. And then I have to have the capacity and bandwidth to go how many items should be a capital lease versus an operating lease. How many programs and systems do we need to put in place? And that's That's the struggle. I mean, it's easy. We could prepare. It would take their crew probably three or four hours to prepare the
150next 30 years of journal entries for this capital lease. They're ready to go. It's not hard. It's just >> so the idea behind internal controls is that you design a system that says this has to happen. And ideally Justin walks in day one and hey here's a manual that says here's what I have to do today but there is no manual. Is that fair? I think so. Then you have to figure out okay now what hasn't been done yet. >> I think we've made necessary changes. We anticipated some challenges and we had a new a new team and >> identified >> this guy presented to me. I think they were more scared than I was and going we have some problem like I know >> and I go and I've been screaming this since my
151second month here that these are challenges and these where we're at. Um and they go well how's the board? I'm like they know like this is not new information. It just takes time. But >> it it's just having a plan and putting a different optic on it that we in my opinion have never. It's just it's a different level of running a $34 million company, not a single desk or single chair. Probably the most disappointing thing is the system that that we we were sold was the right system definitely presents some challenges and I think you know certainly Kim and her her group have seen those and know those and I think that's going to be our real benefit of having a partner like W Smith Baitman to really walk through and and and make
152sure that we either get Skyward working and and working for us or heaven forbid it's not the right No, the software is fine. We can use it now. But to have a change of the guard in 04 and a new accounting system and we lost a ton of data, I mean, we're throwing fuel on that fire three different directions. >> Yeah. >> You know, if you said, Justin, show me what we did in February of 2024. >> Let me go to the paper documents. I cannot show you that. >> Okay. >> So, I guess the big thing is we need to make sure we've got the controls in place and that we're using the system as it needs to be. >> Absolutely. >> And certainly I think you know as as Justin has a chance
153to work through this and he's already done that. I think in another month or so coming back what you know where are we? What have we addressed? What are we still out there to address? So I think I think this is a situation that would be wise for the board to >> to keep on on the agenda. maybe every every month or so just to just to get an update on okay these were the concerns let's go back to the letter and where are we >> have we shown that progress >> good I mean it wouldn't be doable for me >> but it's doable for our experts >> exactly and thank you for thank you for the you know for a nonfinancial person as me I mean I didn't understand every single thing you said
154but um this was a this was a a really nice walk through and I appreciate you doing that. >> Yeah, this is very put together very well. >> Well, you're very welcome. I I did kind of go through those findings really quickly because we kind of talked about what it looks like >> on the other pages, but there is a good recommendation there and you do have the process in place, but I think monitoring is a great idea. Revisit this. You're getting ready to do your fiscal year 27 budget coming up sooner than Justin would like, I'm sure. Um, >> well, and let me talk to that because it's kind of joking, but it's not. But next year's budget's easy. >> I have actuals. I know exactly what happened this year. I can tell you
155the penny to the >> ounce to the day. Everything that's happening in this district, >> that's easy to replicate. That's easy to rent and repeat >> and to add in the pieces that okay, then what allows me to recover the fund balance to get up to that cushion that you're comfortable with? not just what the state requires, but what the district is comfortable with. >> So when you are dealing with real numbers instead of data that's coming from different directions, you'll have better information to make decisions from. >> I was glad we didn't hire an auditor from Minnesota. >> Yeah. >> 94 billion. >> Oh my. >> Well, we appreciate you trusting us with this. Um, we're excited to work with the district and hopefully we can continue this relationship. >> Thank you very much.
156>> Thank you. Thank you, Kim. >> Okay, so with that, can we get a roll call? >> Director Callahan, >> hi. >> Director Fletcher, >> hi. >> Director Hunt, >> hi. >> Director Olsen, >> hi. >> Director Pal, >> I. >> And this last item is kind of a kind of a no-brainer. Um, it's our best grant approval. So, I'm going to start with the motion. I move that the board approve the application um for the best grant as presented. >> Second. >> Any discussion? >> So, Justin, if you want to come up about the best Sorry. >> Uh best grant. So I think I told a handful of you guys that we scored real real high in the index score for Running Creek and middle school from the state and being identified for best
157strength. That's not good. That means our schools lack infrastructure and investments and and things. So the the higher the score, the worse off the school. Brand new school that opened up yesterday is going to score zero. um we scored a 0.93 and like a 87 which is high alert to where they even reached out to us >> and said hey can you use us and we said yes so we've now identified a handful of projects um looking at replacing the remaining RTUs of the middle school to roof uh heating systems that also includes a smoke detector project that is required um by fire code that we have to put in there. That's a $73,000 t on that identifying boilers, water heaters, true infrastructure needs that we must address. Um, right now it's about a $2.3
158million ask that we are going best grant um requesting their funding. We have a meeting with them tomorrow morning to go over the application and ask specific questions. That's due March 2. So, not only do we have wrapping up audit today, we also wrapped up best grant information today. So, um we right now currently have a 81% match, >> which means for every dollar of the grant, we have to contribute 81% of that dollar. That's not good. >> That is based on a handful of factors. I have the algorithm. See the actual math that is based on our per capita income in the county that is based on a handful of other demographic with free and reduced lunch but mainly it's our $91 million calculated bonding capacity in this county um that says if we
159ask this community could support a financial impact of $91 million on bond. Have they talked to this community? >> So the there is a a secondary argument on that even though that's what the numbers say. Is that real realistic? Um I have prepared an argument to go there. They have a system on a waiver that we can ask for a reduction in an amount or a waiver of that amount. Um which we are preparing both of them. They are independent of each other. So the grant is a yes or no. The the amount match is a yes or no and the waiver is a yes or no. So they are completely independent of each other. Um the good news is we are asking in their words for crumbs of the best where other people are
160going out for 50 million, 60 million, 30 million, 40 million. They're going we want to place some heaters and some hot water heaters. We need the little stuff. Um so we have and with our high index score we have a solid chance of getting it that would replace um infrastructure needs, security needs um and water issues. So all of that goes officially in March 2nd but I'm going to say 98% of that grant is wrapped up today. That is the best and that is the marijuana money taxation on alcohol and some other aspects for the best I forgot what the something schools >> building excellent schools today. >> Sure. >> When will we know? >> Uh at the end of summer. >> So it's not a fast process. Once the grant is awarded to the
161other districts, we have to prove the ability to complete those tasks within 36 months. Um once we can prove them to do those tasks in 36 months, then funds released at the near the end of the calendar year, which would put the majority of our work into next summer. >> So because I would have a crane at the middle school, I'm taking down the internet and the phones for a large amount of time uh in the security upgrades. It's not recommended to do walls >> and we have three years to get it done. So planning >> yeah to properly for three or four months to roll this out the week after kids leave is most that makes sense. Okay. >> Thank you. >> All right. I got to go get one of these guys. Call
162me or text me. >> Okay. So, any further discussion on that one? >> Sounds straightforward. >> Yeah. >> All right. Can I get a roll call? >> Director Callahan. Hi. >> Director Fletcher. Hi. Director >> Hunt. >> Hi. Director Olsen. Hi. >> Hi. Who did the second on that one? >> I don't. >> You did. Okay. >> Thank you. >> Okay. >> So, with that, um, our next board meeting is scheduled for Tuesday, March 10th, here in the district office. Um, anything else? Nope. Okay. So, with that, I adjourn this meeting at 8:16.