001Order on 21726 1800 central central office building like welcome all board members. Everybody stand for the pledge. I pledge allegiance 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. >> Approve the >> second. All in favor? I >> oppos. Any public comment? >> No public comment. Any board member comment? >> Uh just wanted to congratulate our very own Miss Tacket that is here. So tell us about the award you you won for uh the F FRC. Um I it's through the Northern Kentucky Educational Cooperative. It is the um the Educational Support Excellence and Service. >> Okay. Well, that's great. So proud of >> all the work you do. That's all I have. >> Mr. Ashley, >>
002no. >> John, >> no. >> I would like to recognize our track team. They competed this past weekend. Baker set a personal record in a 55 meter dash. Landon Baker personal record in a 55 meter dash 200 meter dash. Cory Thompson a personal record in the 1600 meter run a personal record in the 1600 meter run. Philip Turner personal record in the 800 meter run. I think we ought to all recognize those students for their accomplishments because they do a phenomenal job representing us. Great. >> Bear with me. I'm moving back and forth between screens here. >> Any other comments? Stand reports to board member, Miss Brandon. >> Uh, yeah. So, our winter guard competed this past Saturday for the first competition of the season. They placed sixth overall. I believe there was I think
00310, which is that's better than they've done ever since I know this group has been in high school, so that's good. They place third and two of the subcategories. I don't know what the subcategories are, but I don't know much about Wintergard, but I was like, hey, like that's great. Um, the boys soccer has been practicing and their numbers are up from last year, so that's always a good thing. Um, on Saturday, the FFA took a trip down to Louisville to the farm machinery show. We had a great turnout. Everyone seemed to have a great time. Uh, Educators Rising, Wintergard, FFA, band, FBLA, we all have competitions coming up in March, so we're all doing our best efforts to prepare for that. And then softball and baseball triyouts did start today after school. So, >>
004lot going on. >> A lot going on. Yeah, we're hitting the busy. >> Yeah. >> Busy, busy, busy. >> That's all. >> Anybody else, Miss? >> Nope. That's all I got. Enrollment attendance report. >> Okay, just real quick, you have a copy of that attendance report in front of you. Um, enrollment went down a little bit, but that was after we had a kind of an interesting bump last month. Enrollment overall though is still higher than it was at the beginning of the year and at the close of last year. So, still up a little bit on the year. Um, overall attendance is still doing really well. still well over 94% for the year which is you know about8 you know percent higher than uh than this time last year. So even though we went
005through a little bit of rough spell with the weather and with sickness and still battling some sickness our our attendance percentage is still good for the year. So um still doing pretty good on the truency front and and getting those things addressed but ultimately short and sweet. You have it all in front of you. Any questions? >> Nope. >> Thank you, >> Mr. Tony. Jury, >> I I'll roll his into mine, Hargus. >> Okay, Mr. Arvin. >> Uh, so a couple things. So, Mr. Jury couldn't be here this evening, but uh some things that they've been uh had going on in the last few days. They met today with the different buildings to go over prep for the SAT uh that they're going to be taking on March 2nd. So, you know, the state has
006shifted from the SAT or from the ACT to the SAT. So, different testing platform. Uh the SAT uh has done a really good job. They provide a lot of resources and training for uh for teachers, things that students can use at home to practice and prepare. Uh the staff has done a lot of SAT prep with the students leading up to the test in a couple weeks. Uh also there are two different versions of what they call the PSAT. Uh so the freshman get the opportunity to take one, the sophomores will take another which prepares them for the SAT that they will take as juniors. So, that's all a change, but working on test administration, making sure they've got the logistics of everything was something that they uh have been doing along with meeting with
007all the building assessment coordinators because we're already thinking about prep and schedule for state testing as as that comes up in May. So, that's a few things that u have been going on. Uh we had um was it last Saturday that we had >> two weeks? two weeks ago. Uh we had a great turnout at one to one reading event. Then uh they brought uh seven I think of the of the nine people that got trained in on Monday to just work on coordinating uh with teachers getting matched up with students. So sometime either later this week or next week, we're going to have community members coming in paired up with students uh reading with them and doing some different things. It's something that we've been working on to get started. Weather kind of delayed
008this a little bit, but we're finally up and going. Uh so we're very excited about that. >> Uh piggybacking off what Becky mentioned earlier with Miss Tacket and also Mr. Wayne Scutter uh getting nominated uh for awards through the uh NKEC. So Mr. Scutter with the golden apple, Miss Tacket with that extraordinary service award. So, I know she's excited to go up in front of the large crowd uh and have that dinner and get up on stage and be recognized in front of everybody in Northern Kentucky, but uh she does a fantastic job and is definitely deserving of that recognition. Um we had a preschool event uh last week, a Valentine's dance, had over 70 parents and 48 students there. So, I mean that's fantastic turnout. So, shout out to Miss Bishop and the preschool
009team for all the hard work uh that they did getting that organized. U basketball tournament coming up next week. So, got a lot going on hosting boys and girls. So, um and that's everybody, you know, the the maintenance custodial crews um you know, everybody in athletics. So, we're looking to uh host a great event. Uh and then next Thursday evening from 6:00 to 8, uh we have our second annual parent night at the uh ATC and JCTC in Carolton. Uh so that's where we make that night available. They bring their staffs in. Our seventh and eighth grade parents get an opportunity to go down take tours uh to see kind of a preps them for what they can become interested in in the college and career lab that we started offering this year in the
010middle school and also help them have ideas about what they might want to pursue and study when they get to high school. And then there is an event coming up in March uh that parents will have an opportunity to go do something similar at Gateway up in Florence. >> Did you say seventh and eighth grade? >> Yes, ma'am. >> Okay. Thank you. >> Great. >> And that's all I've got. >> Thank you, Mr. Orin. Everybody get a chance and >> yes. Moving on to consent agenda. I should move to approve the consent agenda. I'll second >> seconds. Any discussion? No further discussion. All in favor signify by saying I. >> I. >> We lose. >> I need I >> Huh? >> I >> Everybody said I. >> Yeah. >> Okay. I lost a minute. All
011motion carries. Item eight, recommended action, new business, review, approve, audit of financial statements by I think it was Denning. >> Should I present or harness the six start cracking himself up? He's going to get choked. Go ahead. >> All right. I'll be quick. Um but uh you have a copy of the audit uh report and a presentation here. I'm going to go over the presentation. Um essentially we were engaged to perform an audit of the this is the 2025 um fiscal year. It's a little bit further behind with the government shutdown and compliance supplement being late. Um KD extended the deadline. So, we got it in uh at the end of March or March, end of January, excuse me. On uh the uh required communications page, second page, I'll just go over these quickly. Um
012we do not provide absolute assurance. We provide reasonable assurance looking at risk based auditing procedures. Uh we look at internal controls and um it's not an internal control audit, but we do get an understanding of the internal controls of uh the district. Our audit does not relieve you or management of your responsibilities and uh the engagement letter has additional responsibilities for auditors and management. On the executive summary page, we do have uh or we issued an unmodified or clean opinion on both the financial statements and the single audit. Um, we received excellent cooperation from Mary Jane and her staff, Linda, Dana. Um, uh, Jane Lynn also provided a good amount of documentation. Um, I'll skip down to there was a new accounting standard Gazsby 101 compensated absences and basically that just unifies how local government
013um measure and recognize um PTO vacation sick leave you know different governments have different names for it but just kind of unifies it into one kind of policy on how to record it. Um there were no internal controls that are reportable. We are not aware of any matters related to fraud or legal acts that were would require communication. If there were, we would communicate those to you. And then the management representation letter is attached to the back of this um presentation and it's basically uh with the district science to say, you know, we provided all the documentation. We've been truthful about everything. We've been um you know, welcoming with open arms with everything that you're asking of us. Um so that you can peruse through that. Uh one passed adjustment meaning it was not posted
014to the financials. There was a double booking of receivables in 2024. Um and typically that would require a prior period adjustment which would be additional disclosures in here. It's $168,000 in the grand scheme of things for the whole district. That is immaterial. So, we decided to not record it. Um, but it is required to be communicated to you all here tonight and it was uh corrected in the current uh in fiscal year 25. And then there's a couple slides um with some finan financial information. Assets are increasing, liabilities are decreasing, net position has increased consistently every year. um revenues exceeding expenditures and then that revenues over expenses page shows that as well. >> Yeah. All good. >> There's a motion on the floor. >> Second motion to second. >> Imm. >> Thank you. Thank you.
015>> Thank you. CP FR YC. >> Second program second. >> I >> motion carries. Item 8 review approved. Serve progment. Remind me Surf Pro is >> so just um a company if we were to have a disaster, >> you know, major roof leak, something that's going to be massive expenditure, um we don't have to wait till the next morning, we can make a phone call, gives them the ability to come in, something we know that's going to end up being an insurance claim. >> Got it. >> And we're not agreeing to pay them anything, but they they require their terms and conditions to be approved ahead of time. So, if you did call them, you know, we're not saying we're going to do anything. And you could bid it if you need to bid it.
016You know, if it's, you know, small, if you were emergency to have bid, you wouldn't have to. But they want their terms conditions approved ahead of time and I review don't have a problem with it, but we're not committing to pay them anything. >> I'll move for approval. >> Second. All in favor signify by saying I >> I post sign item B review approve pre-employment transition services pre Mr. Organ. >> So and Miss Bishop, do you want to touch on this real quick? >> Yeah. So um currently for PET services, that's a service for um transition services for kids that are graduating. Um the office vocational rehab pays for that service for the state of Kentucky. Gallatton County currently doesn't have anyone to provide that service to our students. Um there just hasn't been anyone
017who's been willing to drive down. So Hannah Simpson um is actually going to be leaving us to start her own business doing this. Um and she has agreed to serve Gallatin as one of her areas. So she would bill offsoke rehab directly and then she would be able to serve as that person to attend ARC meetings or if students were attending um like JCTC and doing some dual credit she could help them with applications to other colleges can help them with their courses um and then build the office of oak rehab for that >> and all that's at no cost to the district. >> No no cost to us. >> Make a motion to approve. A second. >> John moves. >> A second. >> Miss Ashley seconds. All in favor signify. Say I. >> I.
018>> All same. Motion carries. A >> item ad one health. >> So that is formerly uh chunk. uh they just had a name change, but this uh just gives them the ability uh to provide one-on-one uh virtual counseling services to our students. Uh it it's just another option that we have to help uh service our students that need a little bit extra uh some counseling services and u again is at no cost to the district. >> Wow. >> Move to approve. >> Second. Let's make it so move. Mr. Jones second all favor say I sign. >> Okay. Motion carries. Can you all hear me? >> Yes. Yeah. F. >> Okay. Now I can hear you. Item 8. You're on F.F. Approve the purchase of Chromebook from However you say that. >> So this is just
019the normal cycle of keeping >> Yes. This is what we talked about last year and purchasing these on an annual basis for uh three grade levels. >> I move to approve. >> I'll second. All in favor signify by saying I. >> I. >> All oppose. Same sign. Carries. Item G. Review approved 26 G company fairboard sponsorship. So move >> second. >> Mr. Jones second discussion. All in favor signify say I >> I >> all oppose. Same sign. >> Motion carries. I guess I couldn't hear you all. Executive section regarding KRS for discussion hearing which might lead to the discipline dismissal or expulsion of a G County student. So move >> second >> somebody second there. >> Thank you all. See you guys. We're a close session.