test. Test It was the last time we were here. Well, that's good. You're better. My phone your mic is on. All right, we got a lot going on
tonight. 3.0 is roll call of school board members. Everyone is here except for Hank Slavit. Pre-approved absence. Got a quorum. Um and Mr. Een Anderson is here as well. So 4.0 is to approve the agenda.
I'll make a motion. I'll second. Okay. Any questions or discussion on the agenda topics? All those in favor of approving the agenda say I. I. >> I. >> Any oppose? Motion carries. 5.0 is communication and reports and we're going to start with 5.1 with the audit
report. Hello. Welcome. >> Just hold it. >> You turn green. >> I'm back. All right. Good evening. Um, I guess a couple things before I get
started. One thing is I have a tendency to run through things pretty quick. >> Um, so feel free to slow me down. Um, ask questions as you have them. Otherwise, once I get done going through my little rant here, um, you can ask questions at that point in time. If you don't think of them tonight, I'm happy to come back to another meeting. So,
just let me know. >> Um, outside the audit report, you know, we didn't have any difficulties performing the audit. No disagreements with management. We certainly appreciate all the help that we get and timely responses. It makes our job a lot easier. So, appreciate that. Um, one
word of warning, we've had a few audites now fall victim to some fishing scams via email. So, just be careful. Um, had a few instances where somebody that is getting paid electronically. So maybe a a contractor or a credit card company,
even direct deposit for your staff members had a couple instances where a form has come in basically saying, "Hey, I'd like to change my routing number, my account number that has been not legitimate." So I guess my word of warning is probably just to make sure you follow that up with a phone call. Um
that'll work for now. Um but it I think we've had three three or four audites now that have lost money doing that and you never get it back. So, or not all of it. So, uh just kind of a word of warning if that happens. And it's just it seems easy enough, but the form is
being stolen and the emails look legit. So, it's it's just scary. So, um into the auto report then. And I we're going to have it up on the screen. I did throw some books out there, too. So, if you want to follow along um or if you've got um you know on your computers as well,
I'm going to start on page two, which I believe page two would be like PDF, maybe page five. Does that sound right? >> So, I'm about three pages off in the actual report versus the online report. Uh, we've issued an unmodified opinion on the financial statements, which is
considered a good or a clean opinion that they're fairly stated in accordance with generally accepted accounting principles. It is management's responsibility for the the numbers, the footnotes within the financial statements and then our responsibility as auditors to come through and ensure that that is reasonably stated. And
that's what our opinion is stating is that we believe that they are. Um the next section of the auto report is pages 6 through 12. And this is known as management's discussion and analysis. Um this is designed basically to just give you a snapshot of what happened during
the year. It's it's kind of high level but it does provide some comparative information. So the rest of the auto report you'll see is basically one year financial statement. But if you're looking for kind of what happened um these would be the pages to look at. If you want to turn to page 11 as an example,
page 11 shows like your general fund revenues um this year compared to last year as well as your expenses. Um so if nothing else, it might generate a question as to you know why did something go up or down. Um it's kind of broken down a little bit differently
than you're going to see in the rest of the financial statement. So just kind of like I said an idea and the it's probably the easiest read. The rest of it gets kind of complicated. So, um, pages 13 and 14. I'm not going to go into much detail on this just because I think it's extremely complicated. This
is the statement of net position, which is basically your what we call a full acrruel balance sheet, so to speak. So, the bottom number on page 14 is your what we call your net position, which would be retained earnings equity within the school district. A little bit over $19
million. This includes like your fixed assets and depreciation. Um, net pension liability. I'm not sure if you went through that in the past, but it's just a lot of extra exercises to get to this number versus the balance sheet and by for the general fund, etc. where you
would budget off of. So, we'll get there in a second. Um, I also should note you might see some references to Gazsby 101 throughout. That's a new standard that had to be adopted and and uh Carla had some great times with that. Um in the past we've set up basically if
somebody's going to get terminated or leave employment and they get sick leave paid out or vacation leave paid out, we've set that up as a liability because that's a cost to the district. The new standard required us to look at and say, "Okay, what isn't going to get paid out that still could be used?" So
we went through a nice exercise with all your employees and and put up a additional liability on this statement only um which is really just ends up being accounting exercise but wanted to throw that out there. So you'll see some references to that throughout. Uh page 15 is the statement of activities which
is the difference in a full acrruel financial statement. So if you look about five lines from the bottom you're going to see a positive change of $73,532. Um, once again, this is including things like your depreciation expense, changes in the net pension liability. So, I
don't I don't take too much out of this statement. So, the next couple that I go through, I'll I'll go through in a little bit more detail. Page 16, uh, this is your balance sheet for the governmental funds. So, what we've done here is we've got you got three columns of numbers. The general fund and the debt service fund are the first two
columns. Then you get to the non- major funds, which is a combination of your uh, food service, community service, and building fund. Those are all broken out in the back of the financial statement. So, if we're looking for some detail there, uh we'll get there in a second. If you look at the general fund, two
lines to the bottom, the overall fund balance in the general fund is $4,418,342. The line that you see above that, that unassigned portion, 3,122794, those are the dollars that are basically available for spending that are not restricted. They're not tied into
anything at this point in time. So you have not earmarked them for any special purpose. Those will be the dollars that you have to spend. One of the things that we do is we take that number divided by your general fund expenditures um as a sign of fiscal health. You're at 10.65%.
Um the prior year you were at 14.64%. Um, we just looked at the policy before we started this and your policy says you want to be between 8 and 25% with a optimal of 15. So, um, our our rule of
thumb is probably more closer to the 10%. Um, you know, like to see districts stay above 10% for sure. The larger the district, I think the lower that number can be just because you still have, you know, $5.9 million of investments so you
can withstand, you know, more cost, uh, unusual costs that come up one time. But the idea is is that you want to have enough money set aside to cover your operating expenses for a period of time. And that's what this percentage is trying to do. So, like I said, no red flags yet. Um, it did go down from about
14.6% to 10.65%. Um, we'll see how that compared basically to your budget here in a second, too. Um, if you go to page 18, then you're going to see the change within the current year. Three lines to the bottom. The general fund was down $425,145.
Um, debt service fund was up $104,388. And then the combination of your non- major funds, which would be your food service, community service, and building fund, were up $251,740. So overall, you're down $69,000 as a district on a on the fund levels here.
Um general fund, like I said, was down 425. We'll uh take a look at your budget here in a second. Um the next several pages, pages 20 through 45, I don't plan to go into much detail here. Lots of activity for your significant accounting policies. Um capital asset activity. I
will have you maybe turn to page 42. Um, this is kind of a handy page if you're looking for like your long-term debt and maybe your upcoming schedules and what's coming due. Page 42 starts that uh table. And so when you flip the page to page 43, you can kind of see your geo
bonds. You do have one coming due in 2028. Um, so that one will be, you know, paid off and then you'll have, you know, the rest of them look like they're in the 2036 range. But it it does help for cash flow projections, etc. to to know that those are going to get uh paid off over period of time and these are the
pages that you find those on. Um budgetary schedule is on page 46. So the column all the way on the right that you see there is going to be the difference between the final budget and the actual. And so starting at the top you can see about a third of the way
from the top. The revenues were about $339,000 more than budget. expenses about halfway down the page were about $716,000 more than budget as well. A lot of that had to do with capital outlay type expenditures. So, if there's some project expenditures or
something that maybe you didn't budget for, that's that's where a lot of that increased cost came into play. The bottom number on the right that you see there, that's the difference basically from what you had anticipated on a final budget versus the actual. So, uh, you
you thought you'd come in about $348,000, uh, down, came in at $425. So, a variance of about $76,000. And what I was going to throw, if you recall, we purchased the computers. And not that that's the only, but that is
about the $75,000 difference from your budget. >> Yep. >> You know, and so, I mean, um, I'm going to say hats off to Carla. >> You know, good. I mean, it's >> close. It's It's close from what we were budgeted for. Not to say everything comes out exact, but >> Yeah. And basically a $30 million
budget. Yeah. 76,000 is pretty close. >> Yep. >> Um going through a couple of the non- major funds. So pages 52 and 53, this starts breaking out like your food service fund, community service fund, and then the building fund, which
basically got closed out this year. Um so if you're looking for activity there, um those are on those pages. Um, page 54 is another page we spend quite a bit of time on during the audit to make sure um, state of Minnesota is very particular with their codes and making
sure that you're putting the money in the right codes and spending the money in the right codes so you don't lose anything going forward. And so we go through this the column that you see third from the right that EUAR's balance is what gets sent to the state. And uh, this is the balance that we're kind of focusing on. So just one thing that we
do look at is if there's anything in deficit. Um just wanted to make sure that there's a plan of attack there. So safe schools for example does have a deficit about $92,000 and and that's fine. A lot of lot of schools will spend money like onetime money and then over
the course of time earn that back. LTFM is kind of like that too. Um, the only real concern I guess I have on this page is in your school readiness fund in the community service that there probably is going to be some kind of activity required to clean that up at some point in time. So, right now that $592,000
deficit is being covered through somewhere else um because school readiness, you know, is operating at a deficit yearly and there's a big balance to begin with. So, you know, usually the recommendation is to kind of eat away at that over course of time. you don't have
to clean it all up in one spot, but um you know, you might want to look at budgeting some general fund money to to start whittling away at that deficit, especially since it keeps on growing. You know, if I might be a different story if you started making some money there, but most school or most of these
school readiness programs don't make money. So, um and unfortunately, they won't allow you to just move money from ECF or community ed to to cover that because they have, you know, positive money. So, just something to keep in mind that I think, you know, might want to consider doing some transfers because
that number is getting pretty large. Um, then the last part of the audit report here is basically just our um compliance section. Page 55 is the Minnesota legal compliance letter where we test things like pledge collateral, conflicts of interest, if you had any
bid work. This is a clean report, so we didn't have any findings or comments during that testing. Uh same goes for pages 56 and 57. This is the government auditing standards report which is basically a highle overview of your internal control
structure at the district. Uh we believe you have you know proper separation duties able to put the financial statements together. So we don't have any findings there for you either. And then lastly uh pages 58 through 60 is uh the single audit. So, when you
spend over $750,000 of federal dollars, you're required to have the special single audit or uniform guidance audit. Uh we tested your child nutrition cluster and uh we have a clean report or a clean opinion there. So, uh no issues when we did that testing. Um and just to
kind of give you an idea, page 61 breaks out the different federal dollars that you have. And so, you can see you're about million 91,000. the threshold is changing for this next year to a million dollars from 750. So you're going to kind of be in that range of maybe not
having to this going forward. So saves a little bit of money on the audit for to do this extra testing and then you know a few pages as well. So um yeah that's about 70 pages in 10 minutes. So um feel free to to throw some questions or
we can circle back to anything if you wish. completely comprehended. >> No, it's a lot. >> I don't I don't have any questions. Does the board have any questions? No, I think it looks pretty good. >> Okay, we appreciate that. And if there's any questions later on, uh Carla knows
how to get a hold of me and be happy answer. >> I hear you're very busy. So, thank you. >> Two more tonight. At least I don't have to travel anymore. >> Thank you for your time. You >> Thank you, Brian. All right.
5.2 is enrollment update. >> Um, and again, we're and Nancy is not here. Carl and I worked a little bit on it today. Our number, something's pulling wrong. We're down about nine kids. If you look at the number, it's different than that. And we can't can't
figure out what's going on from one month to the next right now. Um, elementary stayed uh pretty stable. The middle school ends up being actually down five. Um the high school in net is down four and that's where the nine comes up. I mean um and we're going to
work on if you look from month to month that the total's jumping over. Something's being pulled and something's not being pulled. Um but you know we have and I'm just picking on the high school here. I mean, there were two that were new. Two went um online, two went to Juvie um and one completely dropped
off the map that the county is working on, and then we got three new in. So, it's I mean, we we know where >> I mean, we don't want them to be going other places, but so, um that's where we're at. Um like say, we'll work on why the numbers
going back and forth, what's pulling and what's not pulling, um to figure out what's going on. >> Okay. Any questions on improvements? >> 5.3 is administration and department head reports with you. >> I just have a few things. Um the the
solar for school grant is in and completed and actually that got word back today. Within a couple days, we should know that everything's good to go. Um which if not, we have to just keep submitting stuff um until it is. On the 18th of December, the three parties, meaning the city, the school, and um
Ziggler, will sit down for a round table to make sure everyone's on, you know, the city understands what Ziggler's has proposed, you know, on behalf of the school um and um should be good to go. Um at that point, obviously nothing. Then they start the planning um and
actual the development of it, and then we'll get a timeline of what it looks like next summer. Um and that's part of that meeting. Um now that the audit is complete um we will start working on the revised budget. Um Carla um does the
majority of the lift on that. So um but that'll be coming in the near future and then obviously looking into next year. We're we're right around the corner for that. Um, I just wanted to ask to make sure January 12th is our next meeting, which is is the plan to do the
reorganization first and then um regular meeting after or some districts choose to do a separate meeting. Last year we didn't. I didn't look I'm just asking to make sure >> I've never been a part of where they've been separate. So all at once >> then the only other thing I was going to
throw out is just a couple reminders. Um there's a health and safety meeting um on the 18th of December and again that's the one that happens at 1:30 um if someone can make it. If not the the the group will make it. Um we have a district leadership meeting on the 16th
a couple days before that. That's 3:30. And then um the I'm going to say Lyn and Josh because Amanda just said she couldn't make it on Wednesday to keep in mind we're at three. But I'd like to just chat after for a couple minutes if we could to make sure we're on the right. >> Mhm. >> Yep.
>> Other than that, I think I'm okay right now. There Oh, there was a ballot here. And again, this is just another one of the groups. Um region one is where we get um our tech service and that stuff through. Again, they give you the four people running for three positions. If
you're so inclined to want to vote, I will mail them back to them in their folder here. If you don't want to, you don't have to. It's um I don't know what else to say on that. I don't know any of the PE people, you
know, so it's nothing, you know, it's all I have as of right now. >> Okay, we'll head on over to the principles with Sierra. turned it off. Hello. Okay, so just an update. Turkey bingo was a huge success.
Um, thank you to everybody that gave hours of time setup, preparing raffle baskets, Jod and Lacy who helped with that pre-sale to prep, um, cleanup and everything in between. We brought in actually over $8,000. So, that's super exciting for our PTO. So, huge success.
Um, we had our December spot assembly. This month, we focused on anxiety. Um, we actually asked Corpo Gunderson to come in. So, he kind of spoke to the kids as well on how our choices at school um can impact others and how that can help or hinder. And so, just making
safe choices at all times um and being aware of how that affects all. So, it was good for him to be able to get up there for the kids to see him and um in a different manner as well. Second grade had an artist from the Campbell Library that came last Friday to do an art project with the kids. it was kind of
part of their 25th anniversary celebration. So, thank you to Andrea from Campbell Library and the second grade team for doing that. And lastly, shout out to five of our kids who had a care and share Sunday school project through Holy Trinity Lutheran Church. They donated a few totes this morning
that included clothing, hats, gloves, blankets, and so that was super thoughtful of them and they were very proud of that. So, we were thankful for the materials this time of year. So, that's all I have. Any questions? >> Any questions? >> Thank you. Okay. No, Melissa. So,
>> no, she's >> Matt. All right. A few things going on at the middle school. Um, brief talking about AVID. Last week, there was a group of us that went to a training that was housed at UND that was really for North Dakota,
northern Minnesota area to um help develop our site team and make it better us to kind of trickle out to full staff. Um I say that was a very good training. Um the next day on Thursday of last week, Joe MSA, who is our um
implementation strategist, um then did a site visit at the middle school. Um met with Mr. Enr Wright, who's the AVID elective teacher, met with Houston Wallace, who's our site coordinator. Um, and then we actually came and met with the um high school senior high a little
bit to see when how we should start talking about or having conversations of moving AVID into the high school. And so those just very preliminary conversations around some of that AVID. some college and career things that are going on is that we did have some high
schoolers that visited CMS um last week um and visited our AVID classes and they not that they went through AVID themselves but were able to say like hey middle schoolers some of these skills that you're learning in this class I wish I would have had when I was in middle school or that's what we're talking about right now in our high
school level classes trying to get ready for college and so that was thank you to the high schoolers that came to visit and share some of those words of wisdom with our middle schoolers Um, a couple upcoming things is the there is a sixth grade band and choir concert tomorrow because we will have
school and otherwise it'll be very hard to reschedule that concert. We'll figure it out. Um, but sixth grade band and choir concert tomorrow. Um, the musical auditions for James and the Giant Peach Jr. just wrapped up last week and that
performance will be March 5th and 6th. Um, so they'll start rehearsals very soon and get going on that. Last Friday, Mr. Swenson had UND robotics um students visit his seventh grade science class. I got to watch part of that. And so it was
bringing in talking about NASA, talking about what they do, as well as giving them some activities where some of them had to be managers of the others and explain Lego blueprints to the builders who weren't allowed to see the blueprints. Um so it was kind of fun to
watch the seventh graders get into that. Um, a district announcement, not just a middle school one, is that there are a lot of needs listed on proposity, um, mostly for winter clothing. About a month ago, we sent out some social media posts and that day there, everything
that was on the list, um, had been purchased for people in need. Um, but there's another list again. So if there's anybody listening um and going on to that website or app of proposity to help support local needs, again winter clothing at this time of year in
northern Minnesota is needed. Um last thing I want to touch on is that we are working on trying to figure out the read act um and the secondary level. We're still working on that, making some progress on what interventions could look like at the secondary level for our
students. Um, and getting curriculum and resources to help our 6th through 12th graders on how to first identify whether we have any characteristics of dyslexia and if we are maybe behind grade level on reading, how do we get you caught up?
So, that's what's going on at the middle school. Are there any questions? questions for Matt. >> All right. Thank you. I'll let Easton talk a little bit about uh the fun stuff going on at the high school. So, I'll let you I'll defer to you, Eastston.
Go ahead. >> Um my segment is pretty short today. Um, we have a band concert tonight at 7:00. Our choir concert is at 7:00 next Monday. Uh, winter sports are in full
effect. Um, parents, make sure you pay your activity fee for your students. Uh, auditions for the one act plays are Tuesday and Wednesday this week at 3:30 in the choir room. And we only have three weeks left of the
second quarter. And then uh I'm apologizing for the electricity bill. So if you're going to the band concert tonight, you'll know why the electricity bill for the high school is really high because she's got thousands of lights and different blowup things and all sorts of stuff. So that's
uh that's on her. So bill her. Um I also want to talk a little bit about uh what Matt touched on uh with as far as uh um redex stuff. Um our we we did captive testing. uh we tested 119 kids or I test a lot more than that but some by their
their captive scores have tested out um they the 250 was the cutoff don't don't ask me why they picked 250 but that's the number um so we have about 120 or 130 kids that were below 250 in one or
more of those uh categories were one of those tests that we gave um of those 120ish 36 are special ed so they they will be uh doing interventions with them in their special ed resource room. Um which leaves us with about 80 85 kids
that are uh uh low in one or more categories and it's uh phmic awareness, phmic intervention, multi-elabic uh interventions, morphology intervention and a fluency intervention. So those are the five different places that they are. Um 73 of our kids are in the morphology
or I'm sorry in the multi-elabic uh intervention. um 12 are in fluency, which in my opinion is the least of my worries. Uh obviously it means they can't read very fast, but if they're comprehending and reading slowly, I'd rather have that. Um the only problem
could be is if they're to the college level where they're reading a 3540page document and trying to understand all of that. That would take a lot longer than of somebody who's a little more fluent. So we'll work on all of those categories uh with somebody somehow. Um, when Matt
figures it out, I'm just going to go ride on his cotails and figure out what that looks like. But, uh, we have some ideas. Uh, but of course that involves some training with the Redact, too. So, um, we do have some people that could be possibly helping out. Uh, I know that Mr. Grassel uh, has talked about maybe
possibly adding some time uh, to come in on Mondays and Fridays to help out, but um, a lot of those things uh, are still in the work. So, um, I didn't I did I'll be honest. I think I've told you I didn't test my seniors just because we don't necessarily have to have everybody trained and everybody um tested. So, I
didn't test my seniors because they uh they they're on their way out. Not that we don't care about them, but uh we got to focus on the 9th through 11th graders probably a little more. So, um yeah. So, that's where we're at with that. But, so we have a we have everybody figured out, but well, we just got to figure out how
we're going to take care of them and how we're going to cuz they got to be in groups of five. We can't throw 30 of them in a in a class and and and get a a true intervention. Uh it's supposed to be in groups of four to six. So that's that's the hard part. So um it'll take
time and money, but we'll figure it out. So like I said, Matt will figure it out and I'll help. No, I'm just kidding. So we'll figure it out. So I'm not too worried. >> When does that have to be in place? >> Well, it it they want it to be working on it next semester. I mean, and I think
with full implementation for for probably 26 27 with where we have a a true plan to start with. So, this is kind of flying the plane while it's in the air sort of thing right now. So, figure it out. It's >> always good to do the plane while it's in the air. >> Yeah. Building the plane. >> Exactly.
>> Repairing. >> Mhm. So, if you want to talk to any principal in the area, they're all just as confused as as we are. I'm sure that uh we have a we have a in-person meeting Wednesday uh with all of our northern division principles and that'll be a hot topic of figuring out what what somebody
has got to figure out. So So anyway, there you go. That's all I got. >> That's for Brian. >> That was almost perfect. Laura, I got to stop you because we have to do truth and taxation in 30 seconds. >> Hold that thought. We have to do it
promptly at six. Okay. >> Okay. So, I need to recess the regular meeting. So, I'm going to move to recess the regular meeting. >> I'll second that. >> Okay. Any questions or discussion on recess? All those in favor of recessing the meeting, the regular meeting say I.
>> I. >> Any opposed? Motion carries. 7.0. We're going to open truth and taxation. I'll move to approve that. >> I'll second. >> Any questions or discussion on opening truth and taxation hearing?
>> All those in favor say I. >> I. >> Any oppose? Motion carries. >> Carla. >> Right. Hello. >> Hello. >> We're going to touch the first few pages um first just because it's the tax law and we have to talk about that. So
Minnesota's truth and taxation law requires that cities, counties, and school districts follow certain steps before adopting a tax levy for the following year. One important part of that law requires a mailed notice to each property owner in the county, which describes the tax levies proposed by the
city, county, and school district, and what percent increase of the levy would mean dollars. And the second part of the law pertains to the public meeting for the taxing jurisdiction. And tonight we're going to look at that
meeting process. So statute 275.065 discusses the proposed property tax. Um provide and discuss information to the current budget and the p public must be given reasonable amount of time to comment on those property taxes.
So just three points to remember. um revenue revenue revenue formulas are set by the state um except for what we send to the vote. So um and then it's levies are state mix of um which is set set by
the state again and um increase in local taxes doesn't always mean increase in our revenues for the district. Um the how our taxes are determined is the county assessor determines what our
values are. The um legislature sets tax capacity and then the county auditor will um calculate the tax capacity for us. And then finally the county auditor divides that total by the um total tax
capacity of the district to determine the tax rate needed. And then that tax rate is multiplied by each property's tax capacity. So, we're going to jump into looking at what our budget looks like. And um we've kind of really talked about what each
general fund has been at. So, we're going to jump and look right at um the actual numbers of our budget overview by the fund. So right now as a district with all four funds, the general fund, food service, community service, debt service, and
construction fund, our revenues are um 33,292,177 with the bulk of that being in our general fund. And then um same goes with our expenses which will um be 33,568,044
with the bulk of it being in our general fund carrying the expenses. So if we flip over um our it's just a little graphic on where our revenue comes from and you can see that 88% comes from state money with local taxes
being right at 8%. Um and then where do our expenditures land in that? Um 80% roughly is our salaries and benefits. So that is a huge portion of our budget. And then
breaking that budget down um on the last p or next page is 6.8% is the district and school administration, 2.64 64 is direct service um support services and then regular instruction is 49.52
and then special education comes in next at 15.82. So that's the bulk of our breakout and then the components of the projected fund balances what we hope to land at next at the end of the year. Um,
kind of like what Brian talked about in our audit, we started the year at 4,418,343 and we will go backwards about 300,000 give or take a few um at 4,116 at 64 where our unide balance will be
taking the hit. And then we're right into our levy. Um again with the APU is a max of 72 244 APU um dollars per APU or um set by the state formula.
Um some of the factors that impact impact our tax change is issues driven by legislative and issues determined by district orders. um local factors just to point out um it's inflammatory pressures on the real
estate market and the abatements and the property improvements not previously taxed at ours the most. And then egg to school credit has been consistent at 70% since 2023. Um I have
not heard any rumors that's yet. So, excuse me. Uh, your 2026 school tax le or taxes will be spent. Um, 55% will be in the general at 2,455
634 2% in the community ed at 97,692 and debt service rounds out at 43% at 1.9 227,916. um the levy limitation and certification
this past year cuz we're looking at 25 pay 27 we um get 23 we are we came in at 44,36690 last year was um excuse me I think my slide is off
you say pay 2027. >> Yeah. So, it should just be actual 2025, pay 2026, and then proposed 2026. >> Yeah. >> Pay 27. Okay. But I think the wrong numbers I want to verify.
Yeah, that's right. Sorry. Um, it is 44,481243 with an increase at 3% over last year. Um, going on to the next page. components of that, excuse me,
proposed levy versus last year is just a breakdown of which funds that falls into. Um, the main one hitting our operating referendum. And then lastly is our request for the board to
approve a 4,481,242 um levy with $245 million or excuse me 2,455,634 general fund 97,692 in the community service and debt service at $1,927,916.
$1. Um, and then just kind of a quick reference to how our property taxes are broken down. Um, and then we have to jump back a year because we used the 2024 um, property tax values. Businesses residential at 2,62,819
and then agriculture is 1,818423. So the tax levy is going to um fall mostly in that residential area. So that is what I have. >> Any comments or questions? >> Thank you, Carla.
So, I'm going to move to close the truth and taxation hearing and reconvene the regular meeting. And I'll take a second. >> I'll second. >> Any questions or discussions on what we just talked about? Okay. All those in favor of reconvening the regular meeting say I. >> I.
>> Any opposed? Motion carries. Okay. Laura appreciate your patience. >> We have been having fun with community ed. Um couple of fun classes in November at South Point. Um we had uh Livia Zitso
taught both of them. The first one was a painting class. The kids painted on canvas. It was a tree perspective class. So she had them pretend that they were laying down and looking up at a tree in the fall and what would you see? And so that was fun. That was a full class. Um
and then she also taught a um fruit co um yeah fruit kebabs and protein bites cooking class that was also at South Point. That one was also um full class filled up and lots of fun. Kids had a good time trying those measuring and
making all of those things. So that was great. And then um last week at New Heights, we had um Chelsea Lee and Courtney Shell teach a lime and Play-Doh class. So that was fun. Also filled up fast and had lots of people wishing to
do that class, too. So coming up on Thursday this week, we have a retirement class for adults on preparing for retirement. So lots of fun things happening. Any questions? >> Thank you. >> Thank you. All right, Eston, did you have anything
else? >> Okay, thank you. All right, we're going to 9.0, which is the consent agenda. I'll take a motion to approve. >> I'll make a motion to approve. >> Second. >> A second.
>> Any questions or discussion on the consent agenda? >> Good. All those in favor of approving the consent agenda as presented, say I. >> I. Uh any opposed? Motion carries. Right. 10.0 is for opportunities for
citizens to speak. See any? Okay. Moving on to 11.0. District business. 11.1 is to approve the board develop superintendent goals for fiscal year 26 as presented and attached in board book. >> I'll make a motion to accept.
>> I'll second. Any questions or discussion? >> All those in favor of approving the superintendent goals say I. I. >> I. >> Any opposed? Motion carries. 12.0 is payment of claims and accounts.
>> I'll make the motion to approve the payment of K12 bills 13661 through 13761 in the electronic fund transfers in the amount of 1,431,894.73. Any questions or discussion?
All those in favor of paying the claims and accounts, say I. >> I. >> I. >> Any opposed? Motion carries. We're on to board member comments. 13.0. Josh, we'll start with you. >> Uh, just thank you for all the work that everyone's been doing. You know, it's
kind of getting uh changing the seasons. Hopefully, we can get some uh donations for for kiddos that need that those kind of things. cuz I know that I was there and there's a lot of kids over at New Heights right now that aren't having hats or gloves or, you know, boots, stuff like that. They're going outside and those kids don't have it. So,
hopefully we can get some some kid some people in the community to help us out with that. >> Lindsay, >> um, nothing tonight. Good. Amanda, >> um, I just had a question, but I'm slow tonight. Um, when are we going to do the evaluation so that we can have it at least set so we can stay on top of the
superintendent evaluation for the next coming year? >> I think last year we did it in June. June and then have our new goals by August. >> That would be ideal. >> Okay. >> Yep. >> That would be everyone be safe on the road. >> Nothing. >> Okay. Uh I don't have anything either.
I'm really excited for this band concert with all these lights. Better not just be hype. >> It's cool. >> And I uh and I agree. Um check Proposity. I know we haven't talked about that app in a long time. Um it's
still there. you might have to resign up and there's things on there that you can gather for people in need um or donations. I know schools take that too. So, all right. Next, this is our only meeting in December. So, the next meeting will be on January 12th.
That is our organizational meeting and regular meeting 5:30. >> And I don't want to throw that off, but three Christmas the police uh giveaway is Saturday coming up. All those bags of stuffed animals are from that teddy bear
to >> the teddy bear toss. Yep. >> Code three for the police station. >> Give away. It's here in the street. It's Saturday. I I was just going to go look in the morning like 8 to 12 or 8 to 11 or something like that.
>> Okay. Are they still accepting donations or no? No. >> Well, I think they can. It just goes elsewhere. >> It goes elsewhere. Okay. They have already wrapped it and they're getting >> I know the middle school did a drive for it, didn't you guys? >> Yep. >> They collected money the three bucks or
five bucks or something. I don't remember. >> Okay. Code three for Christmas put on by the police station in this room on Saturday. >> Bring an ID. Time to be determined >> somewhere in the morning. >> Said, but >> it is 8 to 11 a.m.
>> 8 to 11 a.m. >> Thank you, Brian. Here. >> All right. So I will take a motion to adjurnn the regular meeting. >> So moved. >> Second. >> Any questions or discussion? >> Great. All those in favor of adjourning
say I. I. fight.