001That sucks. Good evening. I'm going to call the March 9th Board of Education meeting to order at this time. Um, I need Mr. Walter's indication and the flag, please. I want to ask you for two things, Lord. Love and peace. We need peace. Lord, thank you for all the blessings that you bestow upon us in this troubling time, time of war. time of misunderstanding as a peace and love. Give us peace and love, Lord, that we can watch over our brothers and take care of fellow man. And when we do this, Lord, we give you all praise and all in Jesus name. Amen. I alian to the flag of the United States of America and to the republic for which it stands. One nation indivisible with liberty and justice for all. >> Thank you. Miss
002Paul, would you like to? >> Yes. Um, the agenda under financials, we have BMS bank account and that should say North Street school bank account. Okay, >> we're going to go back to the approval of the agenda and then have the amendment. Okay. Can I get a motion to approve the agenda? >> May I get a second? >> All in favor? I. >> All oppose. Same. >> Thank you, Mr. Walters. May I get a second? Thank you. All in favor? I. All same. Eyes have it. Okay. Number four, approval of the minutes from February 9th and February 23rd. Make it a motion for the approval of the minutes on February 9th and February 23rd. >> Thank you. All in favor? I. >> All same. Eyes have it. All right. Item five, DC norms and protocols.
003I am reading for communication among board members, superintendent, and the government's team. The board of education collectively or individually will make an appointment with the superintendent at his and their convenience to discuss school issues. And then from the board of from the code of ethics, I'm reading from governance structure. Number three, honor the chain of command and refer problems or complaints consistent with the chain of command. Can we silence cell phones? And next we have public comments. >> Yes, we have Mr. >> for public comments. >> Want to speak on this uh charter school thing? I understand you're Mr. and I can go to your meeting, but let me say this, >> Mr. Peter, I'm going to stop you. Um, we're doing something new real quick. I wanted to explain. >> I have a new
004>> Yes. So, we're doing something new. The timer was now on the board behind you. Okay. So, you have three minutes. Okay. Just wanted to make you aware. >> Okay. >> Yeah. The charter schools thing. I'm sorry. Um, he Mr. who started this about this petition about having a started school system here. Now, it's nice to say we all can do it, but I don't understand anybody would want to say why he wouldn't want a separate school board, not you, but something special for him and those special students that he wants to take away from your school system so he can make his school system work. Now, I come from Florida and I know charter schools don't work because when you take a charter school and put it divided like he was Middle Georgia Preparatory
005Academy, that's not for these students here. These students ain't going to go to that. It's his handpicked students that are going to go to him. Now, all I'm saying is I wish you would say no. And there's nothing good about it. All you do is hurt your board so he can have his special board and take your mother away for him and that ain't right. And I want to say loudly, I have no kids. Not in this school system. Not for not at all. But I know one thing that ain't no good. And I would like to hear anybody here to say what good is it? And what I learned two weeks ago when I was here, I understand you don't talk. So after the meeting, we will talk after the meeting. That's I'm slowly
006learning slowly. Thank you. All right. Item number eight, superintendent comments and announcements. >> So first I would like to say happy board appreciation week. Um we are celebrating with GSDA and celebrating our board members tonight. um and throughout the week and our schools have uh created care practices for them as well as our board office has prepared a meal for them after the meeting. So y'all hang around after the meeting so you can have uh your your meal. Um and we also have student recognition during this time. I have a couple of people that I would like to to recognize tonight. Um we are looking at their writing the Rhysa writing contest. We have uh contest number one and contest number two that our students have participated in and we have some winners in these
007contests and this is through the heart of Georgia Lisa. So if you are in the building and are coming, please come up. And so Nathan, he actually finished first place in contest number one. We have Ben Jones in the audience. >> Trip Turner. No. Winnie Schum. Ellie Bro. And Miss Ellie placed fifth in contest number one. Hang tight just for a second because I know I saw another woman here for contest number two. She placed first place in contest number two. We have Ali in the audience. He placed first place in contest number two and also first place in contest number one. And then we have Molly Davis. She placed fourth place in contest number TWO and we had a DTO third place in contest number TWO we have play second place in contest number
008TWO and Samuel Smart and CORY HARVEY SO, I WANT TO SAY THANK YOU SO MUCH students and parents. I know that you support your children and uh we appreciate all of that and they will also be recognized as part of Georgia Resub with you. You'll be getting more information about that. We have a couple of other things that we want to spotlight tonight. Um, and Jason, you want to go ahead with that? >> Everybody giving away the leaders outside of doing some more damage. Last week, our Irish went 4 and0 on the week. Um, all pretty tough games. I was saying like you play hard and the one Friday night was a classic. We need extra innings. That young man out of the gate said they will in the eighth inning to bring home Xavier
009Reese and we were able to win. It was we had playoff game a few years ago kind of like that too. We're playing Johnson County right now earlier today. four of our pitchers are among the top 10 in the state right now with their er so this isn't like you know they played one game and good for them like this this is real metrics and it was really neat that one of the assistant coaches shot me a text earlier today like hey what do you think about this like thank you that's awesome so hopefully the guys are out there handling the business I know at least one or two under 23 would like to be out there helping you don't have to do a show of hands you're just want to trust you to stand
010on but want to continue to wish them well. Last week we celebrated cross America week. It was a lot of fun seeing everybody dress up and do the different activities that promote literacy. I always get tickled by the character parades. I don't know if you know Miss Nelson, but she don't want her to leave your class. That's a bad day. She shows up. I'm not going to give away her secret either. Um but we also have different bush picnics where families were able to come and celebrate. Let me help this too. We see it pop up. I might have it on YouTube. The character got a little extra excited as Jamie, one of our students as soon as a he didn't just for and the thing I want to tell you about is his little
011video right here has posted to more than 111,000 views. I TOLD ALL THE LADIES that that he was helping out good piece of candy last year also hosted their career day the same day which made those kind of days are busy but I love them because there's just all kinds of stuff going on and we had about 30 to 40 different professionals from every field you can imagine at the career day. That's why Wright who's right here. Uh she's the one who organized it and does a phenomenal job. Uh they also team helped put together a nice little pot. Uh Jennifer to take home that participated and she gave me some black chocolate peanuts that my kids took care of pretty quickly. They're supposed to be for me, but I probably need to stay away
012from them. Anyway, um Jaden's cousin right here, Rai, took it a step further and decided to address him as his favorite career person, which was his principal, Mr. Lewis. >> Uh Rai is a phenomenal group. He's on their student council. He was one of the chief performers in the uh Black History Festival event that they had. He's just he's phenomenal. and glad we get to do those type of things because it exposes the kids said so many things like wants to jump through that fire truck again cuz that's probably one of my favorite parts. Soccer season's in full swing. We held a picture day the other day for our young men. Uh their record doesn't speak to how well they're playing because they had one game they lost on PK and they lost one nothing.
013They've been right there on the edge. So hoping that they're going to turn the corner because they've got a phenomenal team. I actually had to play with coaching this young man, but I didn't have any co which shows how good of a coach I was because that's where he needs to be. He actually got some colleges looking at him. We got a couple other college stuff, but make sure to check them out. They're going to be away for several games over the next week or so, but when they get back home, I'll make sure to let y'all know. I showed a couple meetings ago about our uh band performing uh that are getting their piece put together on the 12th. They're going to go and take part in the district 11 art performance. Hopefully shine
014like they normally do. Um there's one person in this part where they had their basically a pretty much board in the auditorium. U people might not be familiar with him right off cuz he got older, but that's Mr. Rittenhouse. He was our band director way back in the day. He still helps judge these events and take part in it and uh gave us some real warm reviews about the new initiative purchases. with you so happy. I'm so proud of y'all and what you're doing. Just keep it up. So, I'm glad to share that with everybody. Our ROC took up into the air. That's the reason that my wife would never been in the Air Force cuz she's air averse. Um, yeah, they they got to go into a C130. They also got to tour the
015Air National Guard facility in China. We realize experience real world experience. part of the deal that we do with workforce development CCA program just want to make sure that these kids see what it is they doing and while RTC isn't designed explicitly to be a pipeline into the military the skills that they're learning or skills they're going to be able to apply everywhere they go in life I get so tick seeing how many of them do go into the military how many don't and it surprises me sometimes who doesn't end up being successful and I want to show and I'll talk about She's making homemade biscuits the other day, even part of school breakfast. Um, I know a lot of lunch ladies today that are rocking out homemade biscuits and it's not because they don't
016want to necessarily, but just the time and some of the other things. Um, but I know that you like having business at home. Um, but you made those business and running into the high school. Um, 669. I actually went to try to see them today, but provided by electron contest, which is currently taking place in our auditorium. So, I ran into a bunch of leadership orange people instead of post. So, that's my fault. But, we're going to go see them tomorrow. They're getting ready for the spring performance. As you can see on there, it says May 8th and 9th when the performances will take place. I want to try to make sure to get some rehearsal pictures and then we'll do some dress rehearsal pictures when they come. you please support the arts. Mother, I
017remember we first shot here, our arts program, especially when you talk about the performance arts was really not where it used to be. We had always been known all over the state for how well with our best future, but now that he's got it back on point, we're competing regularly and putting on great shows. Lastly, these are some of the upcoming dates. I want to remind our families that the 13th is the day we'll be out of school. Uh so make sure you don't show up because we won't be here. U doesn't show that's fine. U and then please I encourage all of you to participate in all of our St. Patrick's Festival events. Although we are not a sponsor necessarily or promoter. We're proud to be able to host events like the world and
018manage soccer tennis tournament. Those are all events that happen on our campuses. Uh those are things that we'd love to be able to share with the community and have done so since that began. That's all we got. >> Awesome. Thank you. Number nine, general administration on Mr. has our school spotlight for this meeting. We have several um meetings coming up where we will spotlight our different school so you can kind of see what's going on um at each one. >> Thank you for being here. So good evening everyone. We want to speak to you about the gift academy. Um so I want to take on a flashback the history behind it first. Um when I was in school um getting education by a resource to pull out for a second four students along with three
019of my friends I missed PE miss recess but now that was the old this is the new so you know that I so back way back 2019 we were busing students from city dash over to Hillrest 20 instructional time part instruction time and so we had a facility to my back to my left which the old box window high school was sitting there unused at the And when a time decided good idea to use that as a gift to academy that's where so our gifted students but NOT JUST OUR IDENTIFIED gifted but all students who are high achieving highly motivated high functioning but what we do it's no longer this model resource pull out we serve students program all day long all right we personalized learning so what that means is we say strengths and
020weaknesses of the missing section education that get the child is very high functional areas that's not also have high areas and also have low area equipment. So again academy our job is to care to children specific needs of those children that's what we do each and every day but also you see increased socialization skills by trying those pull out settings you get social interaction that citizen services need so that history it's also March is g awareness month you did not know that in education month and what the do says a good education month is a month importance of fostering creativity curiosity and academic growth for you across the state not just get the students all students. So on the screen a lot of times in education we focus on the remember, analyze, understand and evaluate.
021The more we get test we stop and we get a result and then what we do with that result is the next important step. So this education model we apply and create problem solving really creates critical thinking those life skills to be successful. So get that's what we do is one value we extend beyond that abstract thinking model on the side one thing I feel like as a education and a society now students have this in their hand instant gratification I got on Amazon at my house in 2 days you got to think about instant gratification a lot of times we got to try and create that same question asked me all the time will I ever use what I'm learning so I got problem so a lot of that goes that application creativity and
022have behind me that's not down but we're understanding how we apply those skills and what we do. So we think about that but also I want to explain kind of what we do in a nutshell that's what our gifted academy is. So it's an all day all day long program of choice but every students attached to a base school in our system. So IG school is a program a specialized program. So what it does for example I have two schools I base school elementary school elementary up until fourth grade school middle school all academic d all athletics all that done the base school we serve the student on our campus that's what we do our student academy so you think about old school pull out now it's done on a setting on a campus level
023all day long that's what we do so with that being And I want to give you some snapshot of our diversity of what we have. Um so our campus we have as I told you it's not just you not connected we only have 14% of our campus identify gifted. So you think about that not every that's g all is not the case. So we have 14% gifted, 51% African-American, 44% Caucasian, 2% Indian, about 12% Hispanic, almost 1% Native American, you guys n% and then we have a female male demographic. So you look at this model is a perfect image of our community. It's the closest campus model diversity you will have in our entire county. Look at that. So this is the diversity in here image. At the same time, we're all diversifying together. It's
024how we learn this. is already one. So I feel like as a nutshell, this is speak a lot about what we have to offer. If you ever been on campus in our gymnasium, in our cap primary grade side, which is the old 20th high school and our gym, there are there's 12 flags flying on each side, but every flag represents a student that's been to our program from a different country. as representing inclusivity as we preach to our students which is part of this house is not referenced here for Ron Clark is the fact of every student when they come are one of five houses one prek we are four main houses for our students in kindergarten 3 that wheel that house says okay you're associated with this house but we're all five houses when
025I do family together but it tells us all about where you come from what you look like what's your plan doesn't matter We all are the same. We're all unified as one. So what that I'm going to explain you diversity is that unification. So I'll come out of this a moment. I'll show you this. So one museum we celebrate all different countries holiday season. And in doing that um this this idea emerged about three years ago. Every student was given a passport by a different country in our building and then it grew and grew and grew expanded to become this massive culmination of how different countries celebrate the holiday season. So you see India we represented um this past year we had India, we had Vietnam, we had Germany, we had one year we had
026Latia comes back from Latia, we have Romania, Mexico. See you see all the inclusivity is taught within the curriculum that we do that's part of culmination at the end and that's our at the end of the year we screen museum our space museum a few years ago we see some familiar faces in here a journey through space so students are understanding what they're dealing with that museum and that creativity and that application and applying what they learned to a culminating project at the end of the year now flashback for a moment you see the people in the picture talking about growth so join is a very small group of students in the past 3 years alone enrollment has increased by 182%. That's the highest funds that Jordan campus wise and we're in our school enrollment
027wise around that college as a system a great job of fostering that in our academy also talk about this so we have an application pack so anyone's interested in applying this is not a you know you don't get in you don't get in this isn't easy it's easy process um every time identify it's auto cash now if we're not identify all they have to do is apply It's a very short application. It takes a letter recommendation from one teacher, one phone call. The teacher said, "Hey, I can make a great academy." The next step after this application, the child comes to us where we interview. The interview is not in depth. When I say interview, the child sits with us. We have a team. They may do a project with others. That's the creativity side.
028We ask them to talk to us. Want to make eye contact skills. Then after that, we give them a tour of the campus. You have any questions? We'll make a decision as a committee. We have not provided very many students this process. I think maybe my administration time I did not. And that again goes back to call it such a rigorous program. I told all three families we don't have to set this up for you because at the same time we move at a fast pace which speaks to our academic. I'll show you here on this one academics. I'm this one. I don't think I put it in here next. >> All right. So then I accomplishments you look at what we done the past two years and you have that board members that's on
029your paper. So the past two years we have our junior students have earned 40 spots and that's coordination with middle school. 40 spots earned for national convention the hard res contest the past two years alone last year and this year we out of 181 double C school students from my GA recognized recent and that's brought in the highest the highest percentage um in our community in the recent district but 40% of those placed in the contest you're getting recognized tonight are going to the awards bank within the spring we had sales advanced state legal science fair beyond the district level we have writing for the state of Um our literacy rates were 94% above grade level in GR and then you look at our house of representation a big part of who we are as
030that family life culture I say 97% of house of representation 97% of our student population has had someone in their home attend our games from home to our games 97% that 3% this year if I go on the bus and pick them up we going to make it happen tomorrow but 97% is really not that 7% % by seven rank sports we had was last year on Jordan Milestone test 92% was content mastery for grades three we also had congressional winner gain also John Hancock a world school with distinguished status which preempt cursive as a fourth grader also sign their name person which is a lost skill that we know now is embedded in the news you can't stand back and I mention skills I'll end you with this one this is one of my
031favorite events that we do on our campus as involves a lot of community. So the native shade concept referred that the cab in Atlanta and part of this concept is life skills and soft skills. Hands above your leg is eye contact. You can work in a room and so students all the time because they're doing this a lot. You'll notice them look up to eye contact. It's a very simple life skill that has been lost. So this competition takes our gym and transforms it into a soft gun. We got 16 rounds of a proper handshake with chief chap here may one minute campaign speech in one minute. This one over here was a travel agent maybe a travel agent and this trip in one minute on the left hand side Mr. Bank said how would
032you spend a million dollars? All right one minute. So every station they draw in a minute and a half to score. Okay. If that bell rings, there goes to the next station and 16 stations are just constant. All right. But in the end, all the stores, this car changed back in the drivethru. Um, this is resolution. Mr. Pencils and he open it as soon as I understand. Do I get the pencils first? Do I shake his hand first? The proper thing. Hey, I'm so sorry. Doesn't help you. Pick them up. Hey, I'm Matt. What's your name? So it's confident resolution but also teaching students how to be competitive outside once they leave our campus. So that's our competition you got there. Um this was how you fire someone in um this was how that was
033a so he said all right today I'm going to cook with my brother. He said my brother was out laughing. But what uh I think it was this one as the next round they was. So the second round what they do we narrow it down to what's called worth the room. All right team you want this room. Let's say there's uh 20 people in the room. Okay. We narrow down 12 and that could be 12. It could be 24 how many students they released into the room. Okay. They have to work the room and talk to every person they can in that room as fast as possible. At the same time, they have to work the room. So I have a panel right here. All right. So y'all get a jump score. I can capture
034all these people at one time I talk to them between so at the same time teaching students like don't be afraid that confidence. And so a lot of them you can see were kind of hesitating for a moment and usually some face on the baseball field behind me but a lot of these students AS THEY WERE WORKING THE judges would try to ask a question and throw them off the game. All right so realize okay I respond to this they come back here. All right. So then I got done I score for this. The next round I'm the next round is not up here. We took them to a full dining experience. So our top 10 assist experience table matters how they care themselves. What for you to use, what do you use the whole
035night. All right. Then under judge THERE WAS OUR TOP FIVE. This was done. You see Mr. A there love him. So you see if this is an appointment hospital the top five had to find a community problem and then there were presentation how small that community problem on that bases as they present it's a community problem about literacy homeless we've done um pro transportation um we also had a big push on better population our community so they did a great job and the Last part is our our top two finalist goes to R Park Academy in Atlanta where this all start and they compete in the local amazing shake for some huge competition and there's our four there and I say I went through that's our rounds of amazing shaking. So when I talk about
036like it's not just academic is the whole child what they did. So that you have is kind of a generic a snapshot with you. Um that I do want to give a special shout out to our staff and families. Um I want to thank our staff because the sacrifices they make. Um you know selflessness is a hard thing and I see that every day and what we've done but our students have done our campus to our students before every decision that we make. I give a special shout out to our students and staff and our so thank you. Um you see here we have a safe and you're guest our family but we truly are one I can't if you want to come visit our doors are open anytime by all means please walk through
037and see what we have to offer. Thank y'all so much. Mr. Tyler, >> could you come back up? I think we have a couple questions. >> Thanks for all you do. Uh he was a great success story. One of those that was on the All right. So 50 doors under the umbrella. All right. So just you have various things. The 504 is like you have 504 you have an I different 504 instead of Georgia we follow it's like an adaptive it's a shorter version of I paperwork 504 can follow the child for college it's basically combination modifications made child's education potentially they have success that be something simple as extend time assignment um chugging of assignment um that while they're chugging they like they read one paragraph here the next process processing time Um maybe
038something simple as this multiple choice test three choice test that's very so the 7.8% what would that look like in our skills high low average great question I was Dr. I think I think it's pretty pretty >> Mr. Taylor in this system um even though it's states gifted can you speak to the rigor and to the what the student has to maintain because it's a high achieving also >> most definitely have to maintain an 80 or above board content average at all times throughout the year. Um so 80 or above what that means is the gifted manual set 85. Um so that's a five point grace that we give students here. So what that means is if they drop below an 80 we have a probationary period for 9 weeks. So they have a 75
039in class. That means we have we give the team I bring the family in the teachers myself we said hey let's say what's going on and so they have 9 week period to bring that second back up to an 80 and they're all probation so no worries there but if they remain on probation after a second weeks and they return to the base school as part of the program >> thank you and the the applications are online yeah so school has a copy um but yeah 26 27 that was a screenshot of it it's me a couple of doors. They come inside the campus. >> All right. Thank you. Any other questions? Good. >> Thank you, Mr. Taylor. >> Thank you. >> Next is item B, charter petition recommendation. So, I wanted to bring this
040to the table tonight. Um, we had um, Middle Georgia Academy submit a district charter petition in December on December the 30th. And once we received the charter petition, we have 90 days to have the board to approve or deny the petition. So to make sure that we were thorough in our process, we formed a committee that was composed of teachers and parents, central office staff, principles, community members, um the whole nine yards just to make sure that when we reviewed the petition, we were making the best choice for our school district. Um so once we reviewed the petition together, we came up with a series of questions to ask their board. Um, North Georgia Puff Academy has put together a self-elected board, self-appointed board. Um, and we met with those people. Um, so there was,
041two, three, four, five people on the board and we met with those um, this past week and our committee asked all questions that they had um, from the petition and those uh, questions kind of came from just general questions. Um they related to the rationale of establishing the new school, the projected enrollment, financial uh sustainability, curriculum instruction, transportation, nutrition services, maintenance and operations and technology. Um so as questions arose, they ask those questions and um we are ready to um make a recommendation if the board doesn't have any questions about it. I did send you all a packet where you had the complete petition as well as the information from the committee um in your packet. So, does anyone have any questions about what you've received? >> Questions? Another question. Thank you for asking any
042favor to our district. >> So they will actually receive funds from the charter schools. Uh we would actually receive 3% of that as well as um some funds for 3 years for having that school uh from the charter system. And after three years, >> after three years, we would not collect any any funds for them. >> Any funds establish? >> So they would be in charge of their budget. And so any of the FTE money that that Dublin city schools would normally receive would actually go directly to the school and they would manage that. >> I don't have a question. We just saw a presentation on Rob program. I just don't understand why we would have a meeting for to to support our students resources >> at this time. Are y'all ready to vote? >>
043Mr. Walters? >> Yes. >> Okay. So, I would like to recommend um and this is the recommendation of the committee. They unanimously recommended that the district deny the charter petition. >> Okay. At this time, may I have a vote? Um, I think we should do a roll call vote. Is that okay? >> I need to make a motion. I need a motion on the recommendation of the committee um for the charter school to vote. No, I need to motion have no charter school. motion. >> Thank you, Mr. Bale. >> Seconded. >> Thank you, Miss CL. All right, let's do roll call. Mr. Walters, I'm going to the motion to deny. >> All right, Mr. Laneir. >> Yes. >> Miss Glover. >> Yes. >> Mr. Bale. >> Yes. >> Mr. Davis. >> Yes. >> M Johnson.
044>> Yes. And I'm also Yes. Okay. The motion passed. Next we have the FY23 audit overview. I think we have them online and Tracy's going to get us set up for this. Have that in your packet. So if you want to just pull that out. I'm just going to have a long Come on. What I told you? Did you hear me? >> Thank you so much for joining us tonight. Um, we're going to turn it over to you guys. >> Well, thank you, Miss the opportunity to come and speak to you all today. My name is Kendra and I also do have with you tonight, Mr. Adam. He's a partner as well and actually serves as our practice. excited. Um, I'm going to share a real quick Are you all able to see that? >>
045Yes. >> Awesome. >> All right. So tonight we're going to um briefly go over everything that you have been providing with a copy of the financial statements here as well as our discussion. But um reference to that is just so be a super brief over who we are. We're going to talk about our audience opinion and understand that we have um financial highlights briefly about communications required and talk about standards. So is a large size. We have 19 offices in the main states and we serve about 725 throughout that which includes about 120 school districts and charter schools. Um as far as our opinion, uh management and the school board is responsible for those financial statements and our responsibility as the auditor is to express an opinion on those financial statements. Um we did have
046an unified opinion on your financial statements which means that as adjusted your financial statements were turned to be materally correct. We do include an emphasis on matter in the bill which makes reference to a subsequent direct subsequent and um detail some of the things that currently last fall up until our report date which was early January 2026. In addition to your opinion on your financial statements, we also issue opinion related to internal controls and uniform are uniform in a qualified opinion on your title budget and then an unqualified program. We received approximately 11.4 million in extended approximately 11.4 1 million expenditures for fiscal year 23 approach and um we will approximately 6.7 11.4 um as far as financial statements these are just some highlights as of January 2023 which was in you all approximately 7.7
047million in assets offset by 3.4 your liabilities to our balance of 3.3 million which was about if you said equally based on your ex3 that left you about 4 and 12 weeks and then balance some of that was restricted or assigned for other purposes. So your sign balance was over a little less than two weeks about 37.7 million in revenue transfer from other funds and you see about 40 million. So that resulted in increase to your fund balance of approximately 2.3 million. We do have eight total finals. We had six financial statement findings, four of which were material weaknesses and two of which were significant deficiencies. The first um had to do with significant lack of financial controls. So this related to timeliness and readiness for the audit and close out process as well as
048controls over emergency. The next is finding related to activity cash. We had some material adjustments in order to state your financial record. So we had material adjustments. We have to report that as far we also material liabilities as appropriate. records. We did some testing. We did some census data which is a data trans that the system participates in and available for us to test in regard to some employee status changes. Um we conducted that testing. The next significant efficiency is also related to adjustments um related to your coffee receing a student from that cohort that impacts your graduation rate. Um, we have amazing documentation for that student if that student transfers to another district or one of the lack of documentation related to a student there. Um we also have a related to equipment property
049management for especially items purchased with award just to maintain a detailed inventory of it was purchased and what the participation in that purchase were not available to us. We have one management comment on recommendation related to effort. Um but this year 2030 you all did not meet effort take out the first for that. I just want to make sure that you're aware of it because some school years if you were to um not make it could result in a reduction in funding including in a discussion and analysis is better communications and required communications that we are required by our commissioners to communicate to you all. This includes um cooperation for management. It's also about the judgments and incidents that are including a financial statement adjustments that we have. Um we have to declare our independence
050that we determined on the management of the school district and then communications in there as well. But I think to the fact that included in that standard that you need to consider as part of your decision making process and financial reporting um which will be for your art you to look at how um accesses that you provide to your employees. So, this would include medication, any kind of um that's that's not a oneoff like a meeting or a um military meeting. Um the other that might be interesting to you is finding improvements. That's going to change the way some of your funds might look and how things get reported. So again, I just encourage you to be aware of the fact that these are um coming to considering subsequent years. >> Okay, Mr. U can
051you tell me how many audits you completed for us? >> This is the third audit. Did you see any discrepancies in the first two that you did that caused you glaring issues or >> um a lot of those that we have related to this one? >> Okay. I notic in the audibility to to communicate that with with the board and I my question is did you communicate these findings prior to or did you have any any I guess uh anything that you felt that wasn't wasn't the way it should be prior to completing this item. >> I would say that everything would have been included in those reports. >> Okay. So we didn't have Okay. So under disagreements with management said we encounter no disagreements with management over the application of significant accounting cures but
052yet in state audit finds that we have all these findings. So I'm just wondering who's right. I'm not an accountable professively. I round up I round all my numbers at zero so I can balance my check code. That's how simpleminded I am. But I promise you I'll pay attention to these things. Um and it says significant issues discussed with manual. My question is is why did it take so long? Was there a failure on our part that took so long to get this audit completed and what was that failure? So included in our first we talked about significant lack of controls. We need to remember when our request was management and when we received the last of that documentation we did not receive the last documentation we needed to audit until late and we all
053the first week is all the first week of January. Okay. Thank you. That's my question. Any other questions? >> Thank you. >> I'm glad I end up one more. When you went through that earlier, did it show in my mind? I was trying to follow along with the fact that we had a we had a million dollar fund balance and the complete the completion of this after you did the adjustment. Was that right? district of 2023. Um 1.2 million that was unassigned which means it was not already spoken for. I guess >> they had a $2.3 million net decrease in the fund balance. >> Started with a little bit like 5.6. >> Okay. And so the total amount that we was 2.3. >> Okay. Thank you. >> Yes. >> Any other questions? >> Thank you
054so much for sharing this with us. I think that you have answered all of our questions. All right. Next we have financials. Yes. So, we amended the agenda to say more street school bank account and um because we've had some changes there at North Street um we need to put some different names on their account and um Community Bank is requiring um it to be in the board minutes. So, um, we just need you all to vote to to change this to bring the change that you see um in your folder. Does everyone have it in their folder? Okay. At this time, can I get a motion to change the new signatory signatory to what is listed on the recommendation of more street? or their Sunark bank account. >> I will ask a motion that
055we remove the names listed and add names requested to the Sunark bank account. We get a second. Thank you. >> Any discussion? All right. All in favor? I. >> All oppose? Same. Eyes have it. Okay. Now we're at board member comments. Miss Johnson. I would like to say good evening to everyone. Um it's always a pleasure to see uh a lot of the community come out and participate in our board meeting. Um I enjoyed the presentation on IGA. We used to do that at one time and so I thought it was very good what you did and this is what you all are doing at IGA. Um, I'm glad to see that, you know, we can finish with this audit so that we can move on to uh a FY and finally get up. I
056appreciate everything that all of our staff are doing in our system. Um, appreciate you staying motivated under the circumstances that we are in. Uh, so I just wanted to know that you all appreciate it. Thank you, >> Mr. Davis. >> Thanks everybody for coming out. >> Thanks everyone for being here. I appreciate everybody that is interested in the school board no matter what. And uh, we're coming. Hopefully they'll be all right listening and we'll need to get that F24 as soon as we can. Thank y'all. Um, want to say thank you all to everyone that's came out tonight. Um, it's good seeing Miss Beck, you and Mr. Beckhead. Um, for your support, too. I know it's been it's been rough. And, um, just want to thank all the other teachers, our principles. We want to
057thank you all for just holding that fighting understand and and knowing that we are going to see a better light and it's taking time but we're seeing as you can see improvement is coming and there's changes just that we just have to be patient and to the parents that are here um and with the kids once again superintendent I would like to make a motion that we put somewhere on the agenda But when we have those moments where we can just speak out to the kids ourselves to let them know before they work out because we know it be on a school night so that we can just find somewhere to put in so they can hear the words come out of our mouths and how much we are proud of them and how much
058effort they put into because they're not just doing it for themselves. They're doing it for us. They're doing it because they want people to see what we at Dublin Heist, Dublin Heist, um, Hill Crest, Susa Dasher, IGA. They want the people to see what programs that IGA has. They want to see what structural that the middle school have and the high school. And they need to hear that from us because they don't hear us speak that often. you know, they hear what other people say, but they need to hear those words and how we appreciate them and we're grateful that they are learning and they're taking the tools and the resource that we are giving them to make a better place for themselves so they'll know who they are and not just always just going
059to school just be going to school so they can show the reward as well. Um, thank you um Jason for the presentation that you have been brought upon us with the information. Um, I just want to say thank you, Mr. Peter. I too am also from Florida and and this is a new system, so I understand you guys learn more cuz I'm still learning this. So, you're not in this in this battle by yourself. Okay. Thank you for speaking up. >> I'm glad that finally six or seven are starting to listen. And to those that want to be in collaboration with the school system, I want to thank you all for the will to come out and just get to, you know, work something out with us. Thank you all. Mr. Johnson, thank you for
060being here tonight. Miss Carolyn, thank you for being here. It's good to see Miss But I do have just you know just make sure that we have a space for the young for the young kids >> just thank thank you guys for coming thank you for your interest in the system thank all the students and and folks for our gift for our board appreciation week we appreciate Hey, don't let those go on this. Um, and just want to congratulate our young young adults and what they accomplish in the system from the baseball field to the classroom. We got it going all the way across. So, we're blessed with what we have. So, thank you, >> Mr. Thank you for James ask those questions. Uh I think it was uh some who actually excellent job explaining
061it. Uh I know offer to come out one time. You know they get around to to talk about it but a lot of things that people had mis understand how it works and all other things. Uh we also like to thank the staff from the school board that they was given to us. So really appreciate that. But um again echo echo everybody say we are a team. I can speak for the other six members up here because we care. We care for education our school. We care for our students, our faculty, our teachers, our everybody and we want to get it right. Again, thank you for all the equipment that you have. It was not getting the right material was more set. We really appreciate that. Thank you again. Thank you for coming out. >>
062Is this recorded? Everything recorded. I don't know when this is >> car. >> Thank y'all for coming out tonight. Thank you, Mr. Taylor and all the schools for our great gifts. I'm going to enjoy reading my cards. They're great and eating cookie. Um, I appreciate all the community members coming out. We love to talk to y'all later after this meeting or get my phone number. Um, appreciate the staff. Uh, the audit was talking about new controls, no internal controls. Well, I know Miss Pool, there are controls now. >> So, um, she is working very hard and I appreciate all of our board staff. um board of education to draw office staff and all our teachers and staff throughout the schools because I know it's it hadn't been easy to