All right, Rosa, I have six o'clock on my end if you want to get started. All right. So, good evening everyone and um welcome to our schoolboard general business meeting virtual
and it is now 6:00. So, I'll call to order the January 27th, 2026 general business meeting of the Harrisburg City School District Board of School Directors. If we can please rise for the
pledge of allegiance. I pledge allegiance to the flag of the United States of America and to the republic for which it stand nation under God, indivisible, with liberty and justice for all. So, the school board held a retreat on
Saturday, January 17th, 2026 from 9:00 a.m. to 11:00 a.m. to receive information from our public financial management on the district's financial projections and 2025 through 2026 budget
scenarios and updates from the office of academics and executive session followed from 11:00 a.m. to 12:00 p.m. with the district solicitor to discuss real estate matters. Uh we will now begin our roll call for
this evening. Um Madame Secretary, can you please call the role? >> Thank you, Madam President. Miss Copelan, >> present. >> Miss Anderson, >> present. >> Mr. Carter, >> present.
>> Miss Hughes, >> present. Miss Johnson, Miss Radcliffe, >> Miss Robinson >> here, >> Mr. Roy >> here,
>> Mr. Thompson leader. I did see him on. He might just be Is he Oh, there he is. Uhhuh. >> And Dr. Susky >> present. >> And just one more time, Miss Johnson. Miss Radcliffe. >> Thank you.
We have a quorum. My apologies. >> Thank you, Madam Secretary. And um before we begin, just the housekeeping rules to please please keep your mics muted uh for any background noise as others are speaking and out of the respect for everyone at the time of
speaking. So, we will now make a move to our approval for this evening. So, is there a motion to approve the minutes of the January 13, 2026 committee of the whole meeting?
>> Move, Brian Carter. >> Is there a second? >> Second. Daniel Robinson. >> Thank you. The motion has been properly moved and seconded. Madam Secretary, can I have a roll call vote, please? Miss Anderson.
>> Yes. >> Mr. Carter. >> Yes. >> Miss Copelan. >> Yes. >> Miss Hughes. >> Yes. >> Miss Robinson. >> I'm here. Just sorry.
>> Okay. Sorry, Jamie. >> No, it's okay. >> Miss Johnson, you said yes. >> Yes. >> Okay. Miss Radcliffe. >> Miss Robinson. >> Yes. >> Mr. Roy. >> Yes. [snorts] >> Mr. Thompson Leader.
>> Yes. >> Eight. Yes. Zero. No. Zero abstain. >> Thank you, Madam Secretary. So, here majority of yeses. So, that motion will carry. Um, may I now have a motion to approve the agenda for the January 27th, 2026 school board general business
meeting as presented in board docs? >> So moved. Hughes. >> Is there a second? >> Second. Anderson. >> Thank you. The motion has been properly moved and seconded. Madam Secretary, can I have a roll call vote, please?
>> Miss Anderson? >> Yes. >> Mr. Carter? Yes, >> Miss Copelan. >> Yes, >> Miss Hughes. >> Yes, >> Miss Johnson.
>> Yes, >> Miss Robinson. >> Yes, >> Mr. Roy. >> Yes, >> Mr. Thompson. Leader. >> Yes. >> Eight. Yes. Zero. No. Zero abstain. Thank you, Madam Secretary. Hear and
again majority of yeses. So that motion will carry. Uh we will now move to our presentations for this evening. Uh Dr. Henry, do we have any presentations this evening? >> Uh yes, we have a presentation being done tonight by our auditor. Uh Carl
Hogan will be presenting our audit finding for this past year. >> [clears throat] >> All right. Can everybody see um the presentation on the screen? All right. Great. Um so this is uh year ended June 30th, 2025. I think um the business
office uh Miss Stokes has uh circulated the full audit draft for the year ended June 30th, 2025. Um we're kind of wrapping things up, but the audit results are official in terms of where you stood as of June 30th, 2025.
Um this is important um just because of the fact that we need to get um the school district baseline in terms of uh you're starting your 26 27 budget season and you need to be in a firm place as of June 30th, 2025.
um know where you are halfway through the year uh this year and then you could proceed um to develop your budget for 2627. So this is the key um part of it um in addition to um not only um showing you where you are financially but also
as part of your due diligence as part of this uh school board to be able to report this to the public. So I have a little bit of agenda. I have a kind of a just a couple slides just highle slides of the full you know 50 60 70 page document that you receive on an
annual basis. Um things I'm going to be touching base on are the audit scope and the process. Um what the audit opinion is and what my and there's certain required communications that I need to uh report to the board on an annual basis. And then we'll talk about the financial statement highlights. Um and
then we'll talk about the engagement finalization. And then um I might not touch base on the last bullet point, but just kind of talking about what's coming down uh the pike in terms of new reporting u requirements for the school district as it pertains to Gazsby. Um
there were a couple new requirements for the current year, I'll touch base on those a little bit more in depth. Um but some of the ones that are into the future, um you know, I'll just kind of curse go over them a little bit right at the end of the uh presentation here.
So the audit scope is um the school district uh the board of school directors is hiring an independent as uh CPA firm as required by state law um to provide uh reports. Number one, a report on the organization's financial statements. A report on the district's
internal control. Um a required government's communication letter which uh which we'll go over tonight in terms of the required communications that I'm required to report to the school board on an annual basis. And then the report on internal control over compliance with
major program requirements. Um there was a a delay in the compliance supplement in relation to how we base our audit procedures on due to the government shutdown. Um that was released in December and now we're finishing up um that piece of it. Um so I won't have
anything final on that, but we're finishing up the final pieces of the federal piece of the audit. Um and we that'll be incorporated in the final document here in February. So here are some of the major areas um that we base our audit process on. Um
our audit is based on a riskbased approach. Um we cannot audit every single um transaction within the school district. So we need to look at the school district as a whole and identify those areas that we consider um higher
risk and kind of focus on those areas. And then the other areas kind of use sampling and other techniques to gain a comfort level to make sure that your financial statements are fairly presented. So as part of the audit process, we obtain an understanding of your internal controls. Um determine if
there's any kind of significant estimates. Um, some of the biggest estimates within the financial statements for the school district are in relation to its other post-employment benefits, pension, capital assets, and then also there's uh your self-insured
for your healthcare liability, um, expense and expenditures and revenue recognition. We're able to employ some very effective audit procedures just because of the nature of um, the expense and expenditures. Almost all of your expense and expenditures are within salaries and benefits. So, we're able to
specifically pick transactions um related to them and be able to apply analytics and also to pick specific employees, recalculate their pay, and kind of go through the pay cycle. So, we're able to really get a good um coverage in terms of when we look at your expense expenditures as it pertains
to um payroll and benefits and then also a lot of your larger expenditures as it pertains to tuition, capital expenditures, etc. Um revenue recognition. Um, once again, we're able to use thirdparty confirmation for a lot of your revenue. Um, not only through
the state, but also some of your tax collection agencies. Um, so when you're doing an audit, the highest level of assurance that you could get in terms of when you're doing an audit procedure is third party confirmation. Um, so in terms of the revenue of the school district, we're actually confirming
almost 90% of your revenue through some some type of third party. Um, same thing with your general obligation debt. We're confirming those through your third-party um payers that are the ones servicing your debt. And then also, like I spoke about before, um we're doing compliance procedures over your federal
and state grades. So, the first thing and the most important thing that you're hiring us to do is to give an opinion on your financial statements. And for the year ended June 30th, 2025, um the school district is going to receive a clean or
unmodified financial statement opinion. Um this means what was presented to us to audit by management for the year ended June 30th, 2025 was fairly presented. Um we could also, you know, happy to say that we're not going to
have anything that rises to a level of a material weakness or significant deficiency be being reported in the audit report. we may have some recommendations um you know as part of the audit process but nothing that would rise to the level that we would need to report um a public forum or to the board
of school directors um for the for tonight's presentation. So here here are those items that um I spoke about before that I'm required as part of um the audit to uh to report to those in charge of governments or the board of school directors. Um, some of
the first things here on the left hand side, significant accounting policies. There was a change with a new Gazsby in the current year, Gatsby 101 in relation to compensated absences. I'm not going to go into all the details. Um, at the end of the day, it did have an impact on
your financial statements, but um, that impact on your financial statements wasn't material, and we were able to make the change during the current year. So basically um with this new gazsby we're required to use more assumptions
and use uh more estimating um with that compensated absences liability as in the past we took it as of a hard date who's going to get paid as of this date where now with the new Gazsby we're using assumptions and estimates to say hey not only who's get who's due to be paid as
of June 30th but then also um make estimates and say hey who's going to use this sick pay in the next here who's going to use this vacation pay as actual um used vacation or sick pay. So, it just requires a little little bit different level of um
estimates and assumptions making deter that determination of that liability. Um there were no unusual transactions um that we need to report. Um we had no difficulties um during our audit procedures. Um there were no uncorrected misstatements and we had no
disagreements with management. Um we spoke about the estimates compensated absences pension oped and then also um management's going to provide to us at the conclusion of the audit their representations that um everything that they have provided to us is you know um
everything that we need to complete our audit. Um there were no consultations with any other auditors and there were no significant items discussed um with management um that would need to be made aware of in this meeting tonight. So, here's the breakdown we I kind of
went over in detail a little bit. Um, but this was a significant gazsby that is applicable to all governments um in the upcoming year and like I said before um it it required the school district to re-evaluate its leave policies and how they were calculating the liability at
year end. Um and if you can see there in the third column examples to look at, you know, sick leave not paid at termination, parental leave, military leave. So this some these are some of the things we didn't necessarily look at before. We're kind of looking at who was owed sick and vacation days as of June
30th. Now we're kind of looking at things in a more broader aspect. Um Gatsby 102 was effective for June 30th, 2025 as well. This had no impact on the school district. There were no risks associated with any of those um
matters um to be noted in the footnotes um for June 30th, 2025. So, now we're going to get over into the financial results, the good news. Um, I know, um, Miss Stokes and her team keep you, uh, posted on the results, um, you
know, on a regular basis and probably towards the, you know, in the summertime, beginning of fall, um, they were kind of giving you preliminary audit results in terms of where you were going to end up for the year. And you know, as I've kind of made this journey a little bit with the school district, um the school district's come a long
way. Um you know, over the past couple years financially, and it's in a really nice spot that gives you as the board of school de director some really nice flexibility in terms of making decisions not only for the 2627 budget, but also going into the future as it pertains to
a lot of matters. And we'll kind of go over those now um you know, as we go through these couple slides. So the most important thing is your budget to actual schedule um for the uh general fund June 30th 2025. This broken
out into revenues. Um when you actually look in the audit report, the expenditures are kind of expanded out um by function, but I kind of consolidated this by total expenditures for um to make things more easy to follow within the presentation. And then we have what
we call your other financing sources and uses. So once again as you can see up at the top um the trend is maintaining but it is slowing. The velocity of your revenues over expenditures is no doubt um slowing down and it continue to you
know I would think we would continue to see that the revenues in excess of your budgeted amounts are going to continue to slow down. Um, if you remember over the past couple years, your local source revenues as it relates to EIT, transfer taxes, investment earnings, etc. have
really been better than anticipated. And as you know, represented kind of a one-time windfall over the past couple years kind of happened with CO. But as you can see in the current year, your uh local source revenues were $3.5 million better than anticipated. And once again,
you know, just because of the tax revenues being better than anticipated during the budget process. And then also those investment earnings. Um but with the investment earnings, you know, you just don't know um how long the federal funds rate is going to be maintained at
its current rate. So I would encourage you to be to continue to be conservative when budgeting those investment earnings. Um your state source revenues, you know what they're going to be on a annual basis. Um what you did during the current year. Um you passed your budget. Um your state source revenues came in uh
higher after the budget process with the state. you went ahead and made a budget revision in relation to your state source revenues and because you know what your state source revenues are going to be and hence um when you compare that to the final budget um it came in right on budget. um your federal
source revenues um typically um in the past these revenues have been you know kind of spot-on um COVID and the ARPA money has definitely caused some fluctuations in this primarily just because of the types of projects that you're paying with with these projects um capital projects you don't know when
they're going to begin when they're going to end um and when you're going to get the related reimbursements um for those federal source revenues. So in the current year the timing of these projects um you actually had $3.2 2 million better than anticipated within your federal source revenues. So
overall, um your total revenues were about $6.1 million better than your $215 million budget. Um you know, and that's that's a good thing in terms of your uh overall outlook for June 30th, 2025.
um expenditures um budgeted 213 million uh came in at 204 million um for a positive variance of almost $9 million. When when you strip out the COVID funding um for the capital expenditures and you look at that $9 million in
relation to the total budget, you're still within about 5% of your total budget. Um the school district continues to still struggle um with filling certain positions within the school district. There's still vacancies. It's no doubt better than it was um the past couple years. Um but a lot of these
expenditures that are less than budget are primarily primarily related to um vacancies that the school district would like to fill. Um but at the same time, you had vacancies and positions that were open during the year that accounted for a majority of the better than
anticipated um expenditures compared to budget. Um other financing sources and uses. This is primarily made up of transfers over to the capital reserve fund. Um because of the revenues and the expenditures being better than
anticipated over the past couple years, the district has been able to um transfer money over to the capital reserve fund for future capital expenditures. So, this is a great position for the school district to be in. Um, number one, um, you have funds put aside that you don't have to
necessarily go out and borrow additional monies for any type of projects that you may have, um, outside of maybe a major project for a major renovation. And we'll kind of go over what's sitting over there. Um, but once again, the school district was able to transfer, um, and we'll go over the specific
amount on the next page um, over to the capital reserve fund during the current year. So when we take the revenues over expenditures of about $17.5 million um other financing sources usage of about 15 million um the net change in fund
balance was about $2.5 million. So the district at the beginning of the year had a fund balance at 25.9 um finished at $28.4 million um as of June 30th 2025. And we'll kind of go over the specifics of um the components of that fund
balance on the next slide. Here we have here your fund balances. It's made up into four distinct categories. Non-spendable, restricted, committed, and unassigned. Um long-term receivables are those um receivables primarily from
the food service fund. I think the food service fund we're going to look at in a slide here too, might be in a position soon to repay those long-term receivables back to the back to the general fund. Um the food service fund has been uh the beneficiary of some COVID funding as well that has boosted
its uh annual operations. Um restricted amounts are restricted by outside law. Um capital projects fund. These are all related to your capital reserve fund. And as I said before, you were able to transfer some money over in the current year and over in previous years. And
you're currently sitting on $47.8 8 million within the capital reserve fund that's restricted for future capital projects. And like I said, this is a great position to be in in terms of the school district in terms of, you know, your biggest asset of the of the school
district are your buildings and your grounds. And to be able to have those reserves on hand um to be able to maintain those uh assets is a great um you know asset um as you kind of move for forward through the 2627 budget and
you kind of plan out what your long-term capital planning is. Um your debt service fund um this is related to your bonds that were issued um during 2007208. Um they don't have any interest on them. So what's happening is um these bonds
are different than your other bonds. They're accumulating within a debt syncing fund and those are going to become due within the next two years. So those monies in the debt service fund um will be drawn down upon within the next couple years and they'll be used to pay off the quality or the qualified school
construction bonds that were issued in that 2007208 um period. And then you have your school sponsor activity fund and this is primarily related to some of your student activities. um your committed fund balance. Um now
PTE allows you to have um 8% of your next year's expenditure budget as considered as unassigned. Um so it is the job of management to provide recommendations to the school board to commit fund balance to get your
unassigned fund balance within the 8%. So, in the case of the school district, um they have committed um and recommended $500,000 for the athletics and band reserve and then the district has decided to commit for enrollment
stabilization to to uh you know invest in that initiative um that amount that's over the uh 8% unassigned fund balance. And that unassigned fund balance is $17.3 million as of June 30th, 2025.
So, here's just kind of a look at um what we were looking at before with the general fund without the budget to actual information. Um but I just want to point out there are other funds that we do audit within the audit. I mean obviously most of our time is focused within the general fund and in recent years um we have had spend a significant
amount of time within the capital projects fund. Um but during uh you know the current year uh we you know there wasn't as many expenditures in the capital projects fund but this is kind of outlining your total revenues which is all earnings on investments in the capital projects fund. Um you had
capital of expenditures of $4.3 million and then down below there's that total other financing sources uses. This is the total amount that was transferred over from the general fund. There's some other things netted in the general fund there that kind of brings it down a little bit. Um, but ultimately when you
take into effect your earnings on your investments, your current expenditures, you were and the current transfer over from the general fund, you were able to add 13.2 million to your capital reserve fund um was about 34.5 and it's 47.8 at
the conclusion of June 30th, 2025. Um, here I'm going to kind of point out the food service fund. Um, we do spend, you know, a good time amount in your food service fund as well. Um, if you look on the right hand side, we had a positive change in your net position of $841,000.
Um, things could be a little bit deceiving in terms of your net position being in the negative, but because of the way the food service fund is accounted for on the full acral method, you're required to report your net pension and OPED liabilities. Um but overall if I'm looking at this um
you know food service fund and how it's uh performing what I'm going to look at is its current assets and its current liabilities. If I took this schedule and we went back a couple years the total current liabilities would far exceed your total current assets. So because of some of the initiatives through COVID
and through the state, the school district has been able to stabilize its food service fund and put itself in a position um that you know its current liabilities and approximates its current assets um at year end um as of June 30th, 2025.
Um so finally here like I alluded to before um because of the delays um in the issuance of the compliance supplement um and there was a there is a we the programs that were testing for the current year are title one and title four you receive some additional
appropriations from the state um through the title 4 program we had to wait for the new compliance supplement because um that is a new initiative um through the federal government through the state um and then we're going to go through our final re reviews and formatting. Um the financial statements have been
formatted. Um I've done my uh assessment, my review, but we still need to go through second review. Um once we get through the second the single audit and the second review, we'll get the signed rep letter and we'll got get this finalized um issue it um through the federal audit clearing house, get it
over to the state, get it over to your bond holders, and uh you know, kind of move on. You got move on to 2627. So I'm going to kind of open it up at this end. I'm not going to go over these for you with all the new Gazsby standards that are coming down the pike.
Um, this Gazsby 103 will have an impact um on the school district um in terms of just uh how things are being reported within the financial statements. Um but some of the other gads I don't think will have an a material impact on the school district. Um so I'd like to kind
of open it up to everybody. Um I know this I think this is your first audit report. um you know as the full school board back together. So you know it's it's good news. So you have a good start moving forward. >> Miss Anderson, looks like your hands
raised. >> Thank you, President Copelan. Um thank you Carl for that presentation. Yes, good news on the financial front. Um I just had a quick question about the Gazsby 101. So, it sounds like it's a requirement um and that you're including
again like those additional items as part of your estimate. What was sort of the do you know like the reasoning is behind that requirement? Is it so that school districts have a like a better financial outlook with those estimates or Yeah. you know,
>> it's actually going to increase the liability because you know before like I said before just as of June 30th who or we would make a we would book the liability based upon okay if say the school does district shut down on June 30th who would we owe money to as of
that date and what would we owe because you know a lot of this sick time and a lot of vacation time is sometime vested but now we have to kind of look at each individual employee and say okay you know will this employee use this sick time in the upcoming year. So, what you
have to do is kind of take um look at the whole population of all the employees. Kind of look at the sick time that's been used over the past couple years and kind of take an estimate of um what liability what who will use their sick time or vacation time just not who's going to be paid out as of that
day. So, um, when we're doing it now, we're taking, yes, who's going to be paid out as of this day, plus, you know, we're going to make an estimate of who's going to use their vacation sick time in the upcoming year and those people that aren't vested, who's going to stay at the district um, until they are vested.
So, it's kind of like just a matter of making assumptions. Um, whereas in the past, you know, it was just more concrete. So, I think it's just a matter of trying to make the liability more realistic because, you know, the real liability really isn't who's going to be paid out of that that as of that
date. The long-term consequences of having to pay that liability are actually, you know, more than that. So, I think that's what they're trying to accomplish. >> Gotcha. And the Gazsby [clears throat] requirements, those come from where? >> They're it's called the Governmental
Accounting Standards Board. So all audits are governed by generally accepted accounting principles and there's subsections of the generally accepted accounting principles and the one that governs uh municipal um reporting is called Gazsby or the governmental accounting standards board.
So there is this board of people um that have currently made 105 gsbies and you know they think they've run out of things to implement but we'll see. Thank [clears throat] you.
>> Thank you, Miss Anderson. Is there any other questions? All right. All right. So, seeing no further questions, I just want to add thank you uh for the update for the all that.
Seems like we are on the start to a great start. Um my only updates would be you said Febru uh in February you would have the final um report regards to the federal.
>> Yep. And then we can finalize the whole thing. Yep. That's correct. >> Okay. So and then um I would also if you wouldn't mind to provide a copy of this presentation >> Yep. >> to us as well. All right. But thank you uh Mr. Hogan
for that. and hearing seeing no further questions. Thank you for that. So, >> thank you. >> All right. And Dr. Henry will move to zero to the next presentation. >> Okay. Um yes, we had a additional
presentation, but Mr. Gilliam um um contacted us to let us know he is under the weather. U so we won't be proceeding with that presentation for tonight. >> All right. Thank you, Dr. Henry. So we will now uh move to our recognitions for
this e evening. So Dr. Herry, do we have any uh recognitions this evening? >> Because we are in the virtual format, Miss Keys will be presenting her recognition at the next board meeting on February 10th. >> Okay. Thank you, Dr. Henry. So now we
will move to our public comments for this evening. So, Madam Secretary, um, do we have any public comment period for the agenda of items only? >> We do not. >> All right. Moving right along.
All right. So, we are now ready to move to our unfinished business for this evening. Starting with the looks like the office of academics. So the items listed under the office of academics were properly vetted two weeks
ago at the committee of the whole meeting and moved to our consent agenda for approval. U does the board wish to remove anything from the consent agenda to be voted on separately? All right.
So seeing nothing to be removed so I will now proceed with the motion. So do I have a motion to approve the items listed under the consent agenda for the office of academics? >> So moved Anderson.
>> Thank you. Is there a second? >> Second. Johnson. >> Thank you. The motion has been properly moved and seconded. Is there any discussion on this mo on the motion? All right. Seeing no discussion on the motion. So, Madam Secretary, can I have
a roll call vote, please? >> Miss Anderson? >> Yes. >> Mr. Carter? >> Yes. >> Miss Copelan? >> Yes. >> Miss Hughes? >> Yes.
>> Miss Johnson? Yes, >> Miss Robinson. >> Yes, >> Mr. Roy. >> Yes, >> Mr. Thompson. Leader. >> Yes. >> Eight. >> Yes. Zero. No, zero abstain.
>> Thank you, Madam Secretary. So, hear majority of yeses. So, that motion will carry for the approval. And we are now ready to move to the unfinished business items for the with the Office of Human Resources. And again, these items were listed under
the office of human resource were properly vetted two weeks ago at the committee of the whole meeting and moved to the consent agenda for approval. Uh does the board wish to remove anything from the consent agenda to be voted on
separately? All right. So seeing no request to move any separate uh any items separately. So do I have a motion to approve the items listed under the consent agenda for the office of human
resource? >> So moved. Anderson. >> Is there a second? >> Uh second use. >> Thank you. The motion has been properly moved and seconded. Is there any discussion on the motion?
So hearing no discussion on the motion. Um Madame Secretary, >> Miss Anderson, >> yes. >> Mr. Carter, >> yes. Miss Copelan. >> Yes. >> Miss Hughes.
>> Yes. >> Miss Johnson. >> Sir. Yes. >> Miss. Robinson. >> Yes. >> Mr. Roy. >> Yes. >> Mr. Thompson. Leader. >> Yes.
>> Eight. Yes. Zero. No. Zero abstain. >> All right. Thank you, Madam Secretary. So again here majority of yeses. So that motion will carry for approval. We are now ready to move to our office
of operations. So again these items were listed under the office of operations were properly vetted two weeks ago at the committee of the whole meeting and moved to the consent agenda for approval. Does the board wish to remove anything from
the consent agenda to be voted on separately? All right. So, seeing nothing, no objections, we will uh do I have a motion to approve the items listed under the consent
agenda for the office of operations? >> So, moved. Anderson. Is there a second? >> Second, Hughes. >> Thank you. The motion has been properly moved and seconded. Is there any discussion on the motion? So, hearing no further discussion on the
motion, Madam Secretary, uh can I have a roll call vote, please? >> Miss Anderson? >> Yes. >> Mr. Carter? Yes, >> Miss Copelan. >> Yes, >> Miss Hughes.
>> Yes, >> Miss Johnson. >> Yes, >> Miss Robinson. >> Yes, >> Mr. Roy. Mr. Roy, Mr. Thompson, Leader, >> yes.
>> One last time, Mr. Roy. Okay, we have uh seven. Yes. >> Mr. Carter, if you can mute your phone, please. I'll give Mr. Roy. >> Mr. Roy. Seven yes, zero no, zero abstain. >> Thank you, Madam Secretary. So here
majority of yeses, so that motion will carry. Uh we'll now move to the unfinished business items for the office of business services. Again, these items were listed under the office of business services. They were properly vetted two weeks ago at the
committee of the whole meeting and moved to the consent agenda for approval. Does the board wish to remove anything from the consent agenda to be voted on separately? All right, seeing none. So, do I have a motion to
approve the items listed under the consent agenda for the Office of Business Services? >> Motion, Jamie Johnson. >> So, moved. Um, is there a second? Second, Thompson leader.
>> Thank you. Uh, the motion has been properly moved and seconded. Is there any discussion on the motion? All right. Seeing no discussion on the motion, Madam Secretary, can I have a roll call vote, please? >> Miss Anderson, >> yes. >> Miss Mr. Carter,
>> yes. >> Miss Copelan, >> yes. Miss Hughes, >> yes. >> Miss Johnson, >> yes. >> Miss Robinson, >> yes. >> Mr. Roy,
>> yes. >> Mr. Thompson, Leader, >> yes. >> Eight. Yes. Eight. Yes. Zero no, zero abstain. >> Thank you, Madam Secretary. Again, hearing majority of the yeses. So that
motion will carry for approval. Uh we are now ready to move to the unfinished business items for the office of superintendent. Again, these items were listed under the office of superintendent were properly vetted two weeks ago at the committee of the whole meeting and moved to the
consent agenda for approval. Uh does the board wish to remove anything from the consent agenda to be voted on separately? All right. Hearing or seeing none at this time. So, do I have a motion to
approve the list the items listed under the consent agenda for the office of superintendent? >> So, move to use. >> Is there a second? Second, Anderson.
Thank you. The motion has been properly moved and seconded. Is there any discussion on the motion? >> I had a quick question. >> Okay, Miss Anderson and Mr. Roy, if you
can uh mute your phone, please. >> Um, Dr. Dr. Henry, could you provide a little bit of background information for this engagement letter um with this legal team and why we're entering into an agreement with them?
>> Yes. Uh Miss Peterson has been working with the district for years um supporting the district with charter schools. Um and she recently uh changed um legal uh team and moving to another u um legal um uh provider. Um, and so with
this, we're engaging with her as she's moving on to this new legal uh, law team that she's going to be working with now. But it's the same person we've been working with for years with the district to to support charter schools. >> Okay. So, services aren't changing. It's just the firm.
>> Yeah. The services going to remain the same. The support that we've been receiving going to remain the same as just she's working for a new um, legal firm, law firm. >> Thank you. >> Thank you, Miss Anderson. Is there any
other discussion on that motion? >> Not more so of a discussion, but I just would like to say I thank Miss Peterson for the hard work and dedication that she has put in the district and representing us uh in regards to the charter school. So, I just wanted to send a special thank you to her.
>> Thank you, Mr. Carter. Is there any other discussion or comment or discussion? Excuse me. >> You have Miss Miss Robinson. Miss Robinson. >> Yes. Just have a quick question. With the change in the legal team um and
because we've worked with so many other um law firms and legal teams there there are no conflicts of interest in there. >> No ma'am. Like again for her that the only engaged work that they work with us on is around charter school.
>> Okay. Just wanted to make sure there were no conflicts. Thank you. >> Yep. Uh, thank you, Miss Robinson. Is there any further discussion on the motion? >> All right, seeing no further discussion, Madam Secretary, can I have a roll call
vote, please? >> Miss Anderson? >> Yes. >> Mr. Carter? >> Yes. >> Miss Copelan? >> Yes. >> Miss Hughes? >> Yes. Miss Johnson, >> yes.
>> Miss Robinson, >> yes. >> Mr. Roy, >> yes. >> Mr. Thompson, Leader, >> yes. >> Eight yes, zero no, zero abstain. >> Thank you, Madam Secretary. So, here
majority of yeses. So, that motion will carry for approval. Uh, we will now move to our new business items for this evening. And there's an immediate action item. So, do I have a motion to approve the
personnel agenda as an immediate action item? >> Wait, hold on. We got to do my recommendation first, Miss Copelan. >> Oh, I thought that would be prior to >> Okay. >> Yeah. for the personnel. So, the administration has recommended approval of the attached January 27, 2026
personnel agenda as a meter action item. Okay. So, do I have a motion to approve the personnel agenda as an immediate action item? >> So, moved. Thompson leader. >> Second, Johnson. >> Thank you. The motion has been properly
moved and seconded. Is there any discussion on this motion? So, seeing no discussion on the motion, u Madam Secretary, can I have a roll call vote, please? >> Miss Anderson, >> yes. >> Mr. Carter, >> Miss Copelan,
>> yes. >> Miss Hughes, >> yes. Miss Johnson. Miss Johnson. >> Yes. >> Robinson. >> Yes. >> Mr. Roy.
>> Mr. Thompson. Leader. >> Yes. >> Eight. Yes. Zero. No. Zero abstain. >> Thank you, Madam Secretary. So hearing majority of yeses that motion will carry for approval. Uh Dr. Henry next item. >> Yes to the board we have three
additional item that's um listed as immediate action item. Um after discussing uh those item we are deciding to move those forward to next meeting for discussion. So we're going to have you all have an opportunity just to be able to discuss this in the public
around the fund balance transfer uh the statement as well as the calendar. uh those three items are item for you all to have as discussion. It's not going to be a media action item. So I will make the recommendation then if you all want to have any additional conversation um
around those item we can now. So with the first item 11.2 uh the administration is recommending the approval of the following fund balance transfer and this item will appear on the February 10th item for
immediate action at that time. >> Thank you. So, is there any discussion on the motion for the 11.2 fund balance transfer? Uh, Miss Robinson. Yes. I just wanted to to be clear the
transfer from an assigned to the the capital reserve fund and oh, wait a minute. I think I'm I'm mixing myself up here. Um but just to make sure that we were we're told that
the there we can only keep 8% of our um funding in as unassigned. Um how does this leave our unassigned fund balance? >> I can I can answer that. So it puts us
exactly at our 8% mark. So just over 17.3 million. >> Okay. And is this why we're um transferring these to make sure that we have that 8% in there or was the fund was the general fund balance the
unassigned fund balance over that 8% and is that why we're then transferring this to make sure that we're under that 8%. >> That is correct. Due to the results of the audit, we if we would have not moved it, we would have been over the 8% allowable. So, we are recommending the
transfer to the capital reserve fund as we know we need to continue to fund that until we're in a position tomorrow. Um and then the second one is to assign that because that once again will allow us to remain at the 8% um allowable
limit and maintain growth in our fund balance which as we know was important and pointed out by PFM as we continue to show uh improve financial status moving into the future. >> Okay. And one last quick question. I'm not sure if you have this answer now.
What is our our balance for the capital reserve? Um, I do have that after this transfer is made. It is exactly what Mr. uh Hogan went over, which is the 47.8 million. >> Okay. Thank you so much.
>> You are very welcome. >> Thank you, Miss Robinson. Is there any other discussion on the motion? All right. So hearing no further discussion on the motion, we will move this forward to our February 10th, 2026
committee of the whole meeting. Uh Dr. Henry, next item. >> Okay. The administration is recommending the approval of the acceptance of the audit financial statement for the year ending June 30th, 2025
presented by CLA LLP. And this item will be um moving forward to the February 10th meeting of the committee of the whole. Thank you. Is there any discussion on this motion? >> All right. So hearing no further no
discussion on the motion, we'll move this forward to our February 10th, 2026 committee of the whole meeting. And uh the next item, Dr. Henry, >> the administration recommend approval for the HSD calendar for the 2627 school
year as well as the 2728 school year as attached on the agenda. This item again will be moving forward to the February 10th committee of the whole meeting. >> Thank you, Dr. Hy. Is there any discussion on this motion?
Uh, Miss Anderson. >> Thank you, President Coplin. Um, just a quick question. In the past, did we have both school years presented to us at the same time? >> From my understand from my understanding, I believe we always done a yeartoyear. Uh, one of the thing I was
trying to do is get a two-year so we could be better communicate this to our family and ahead of time. So again, if we can provide this information to our community and our family, um they can make uh the decision and direction they need them to do in order to uh take care of their families and their needs.
>> Amazing. Yeah. Love that, Dr. Henry. Thanks for doing that and being proactive. Love having those two calendars. >> Thank you, Miss Anderson. And I will just uh make a comment to it. I did uh review the calendar and I did
want to uh share that I did uh see that cuz I know uh past community members had lots of questions towards our graduation falling towards Junth. So I do see that was changed. So that's a update so that
doesn't conflict with the Junth events that happens during a graduation. So I was glad to see that updated as well. And and one thing I will share with you all is u that Miss Fork, our chief academic officer developed a committee um that helped develop our calendar. And
so this [clears throat] was a joint effort with not only just um administrators, teachers, but also families. Uh we have parents a part of the committee. Um so it was a a lot of people that around the table to help develop this this calendar. Um, and as
we move forward, this is something that we want to continue to do is engage our community when we develop on our calendar. >> Thank you, Dr. Henry. So, hearing no further discussion or miss, you just have your hand up. >> Yeah, I put it back up. Um, yeah, that's
great to hear about the committee. Um, please do keep us updated on that. I love seeing that we are planning things out in advance so that families can plan around the different activities and that can increase um engagement with with families for many of our different
events. So, thank you. >> Thank you, Miss Anderson. And again, thank you to the team. That was great because I was looking at some dates. So hearing no further discussion on that uh we will move that forward to our February 10th 2026 committee of the
whole meeting. Now we are moving to our policy uh recommendations for this evening. So just a second Sorry, I got a second one.
All right. So, these following policies were presented um for our first reading on January 13, 2026 and are now recommended for adoption. So, may I have a motion to approve the
policies as listed on the agenda? Who moved? Anderson. >> Is there Johnson? >> Thank you. The motion has been properly moved and seconded. Is there any discussion on this motion?
Okay. So, hearing no further discussion on the motion. U Madam Secretary, can I have a roll call vote, please? >> Miss Anderson? >> Yes. >> Mr. Carter? >> Yes. Miss Copelan, >> yes. >> Miss Hughes,
>> that was a yes. >> Miss Hughes. >> Yes. Apologies. Sorry. >> That's okay. >> Miss Johnson? >> Yes. >> Miss Robinson? >> Yes. >> Mr. Roy? Yes, >> Mr. Thompson leader.
>> Yes. >> Eight. Yes. Zero no zero abstain. >> Thank you, Madam Secretary. So, I'll hear majority of yeses. So, that motion will carry for approval. And now we are ready to move to our
board committee uh representative report for this evening. And we will start with the capital area IU updates from Miss Jamie Johnson. Thank you, Miss Rosland. Um, we talked about well, first we had uh board member appreciation. Um, so
January's board member appreciation. Uh, they had a keto breakfast for us. Um, we also went on to uh approve um well, they they proposed um the general operation budget for 2627.
Um and that was um it's a 3.82 uh increase over the 2526 budget. Largest increase uh the largest of the increases in the salaries and benefits.
Um also school district contributions. Um and there was no increase from the prior year for that. And then as well as um other policy revisions, there was also um an exit of
five board members there and um there was also a number of uh those that have retired um recently over the last year. So um they did quite a number of of new hires onto CIOU. So, uh, looking forward
to, um, their work with, um, with that. And, um, overall, I think that's about it. Thank you, Miss Johnson, for that update in the report for this evening. And now we'll move to
the Dolphin County uh, technical school joint operating committee. So, either Miss uh, Danielle Robinson or Miss Annie Hughes. Good evening. Um on Wednesday, January 14th, the DC Tech joint operating
committee met. Um well, first let me start with the recognitions. We we had a report from our the cooperative education student report and that was presented by one of our students Miss Laney Cartahana Vasquez and her field of
study is carpentry and she's doing her cooperative education as CNC counters and cabinets. Um, we are really proud of the work that she's been doing there. And I, if I'm not mistaken, Miss Cartahana is I'm sorry, Miss Vasquez is a senior and will be continuing her
education and her job at CNC counters and cabinets. Uh, we also had another student, 11th grade, that was voted for the student of the month. Um these students are recommended by the teachers and staff and for the 11th the entire
11th grade at DCT. Um one of our one of Harrisburg students Crystal Achearia if I'm pronouncing that correctly from Harrisburg and her field of study is a building construction technology. So because of her work ethic, her um her
grades, her attitude, things like that, she was recommended by the teachers and staff for student of the month. Um, we also got a an update on the 2627 uh preliminary budget
and make sure updates on our our treasurer's reports and I'm sorry I'm make going over my notes here. Oh. Oh, and uh we also right now in the
process of re reviewing RFPs for a new solicitor due to the retirement of our previous solicitor. So I would I'll probably have an update for that at our next meeting. And I think that is pretty
much it for uh DCTE. Thank you uh Miss Robinson for that report and again congrats to our children and that recognition and all you do in supporting um our DC Tech.
And now we will move to the uh Pennsylvania School Board Association again, Miss Danielle Robinson. >> Um thank you. On January 10th, um I
attended the required school director training. Um I believe everyone on the board we since we have no new quote unquote new board members, the required training will be um for 3 hours instead of the new director the brand new
director training for 5 hours. um you can check the p the my PSBA to um to register for those meetings. And again, it has to be done this year. This is a state requirement for our board members to do this yearly training. Um on
January 22nd, 2026, I attended the PSBA liaison quarterly meeting. Uh we went over how to do certain board reports. Um, and there was a discussion on how
much each district spends on advertising advertising as far as posting meetings. Um, going into like now we're having to um switch to a virtual side. How are we advertising for that? How are we
advertising for special meetings and the cost um of those meetings? Um we also got an update on advocacy day um which will happen in May. We also got information on something
called advanced primary care which is bas almost like basically an in-house or in district um medical care. Uh it's it claims to be long-term cost effective. Um I need we just got an update about
that at the last meeting. So, there's going to be a um a webinar about that. So, I'll be able to give you a little more information. We just went over the basics of that. And another one was the Connect Ed PA.
And it's um it's for wireless connectivity for the district and possibly a way for the district to to make money. What it is is um there's a company called Diamond that would install a tower in our district to um
benefit as far as our wireless connectivity. Other districts or other people I guess could um the district could make money on leases for that tower and it would take roughly a 5550 um square foot space. Um there is going
to be a webinar on February 23rd about that, but I don't really want to make a too much of a report on that. Um I would like to get more input from um our IT director and well for IT department collectively. Um specifically Mr.
Norhold and from um the our director of operations, Mr. Rei. I will want to get more information as far as how the how this would one as far as operations benefit us and as far as it um benefiting the district and what the
cost or actually to install the the the um tower would be no cost to the district. I'm sorry. Give me one second. Sorry, this alarm going off. Um so after like I said the webinar is on
February 24th it is open to other board members if you if you would like to get other information about that but before it would be presented to the board. I would love to get input from the IT department and the director of operations. Um [snorts] and I believe that is it but one more reminder please
go to my PSBA and and complete your um your required training and also on your my PSBA there are different classes you can take different um certifific just to um to bolster your your
knowledge of um district's policy the how we work with advocacy and um just how to be a better cohesive board. So that would be my report for PSBA. Thank you. >> And thank you uh Miss Robinson for that.
And um >> Miss Robinson, is there any way you can email me that information so we can try to make sure we can u get that information to Mr. Rita and Mr. Nohold to see if they can attend that webinar? >> I sure can. >> Thank you. >> Yeah. Yeah. And they actually got a
great program too. I've been starting to they have a strong start with PSBA. I don't know if you aware of that as well, Miss Robinson, but it's really for like board leaders for like your president or your vice president and you get to meet with other um board leaders across the
district and it's really helpful. So I >> I truly recommend even if you can can only go there are um different things throughout the year where it's maybe um from 12 to 1 just on your lunchtime but you can you meet other other board
members from across the state um and it's really good to get different perspectives on what you do in your district as opposed to what they do in their districts or how you can just make things better. So, I really recommend everyone look on my PSBA and it doesn't
take much time. So, I I truly recommend that. >> Yep. And thank you. I think Miss Anderson, you have a question? >> Yes, just a question. Thank you. Um, Miss Robinson, the required training, is that the same training that's typically
due by the end of the year or is this a training um that needs to be completed sooner? No, this is the the required training done by the end of the year. They do have um it's um if you look on there, I think the dates are like maybe next
month or you know it's >> they they have it set up, but this is just a training that um is required of board members, but there are other trainings on there that would just be beneficial to board members.
>> Great. Thank you. Thank you, Miss Henderson, for that. And um I thought there was a deadline, but maybe I'm wrong. So, all right. So, we'll move to the next uh
committee report. Looks like the act uh 141 advisory committee. So, Mr. Doug Thompson leader or Miss Autumn Anderson. Uh yes, we at this um past month's meeting continued our discussion on
student stability with um [clears throat] both looking at effective school solutions which provided a presentation at our last board meeting. So I don't need to go into too much detail there. um discussing how we handle uh
suspensions and expulsions and um where we're at this year with that information as well as strategies to increase enrollment in our own district um cyber program.
um because of the incredible detriment that we're seeing with kids going to the other cyber charters available in the state. Yet the performance of those are no better and in some cases much worse
than the performance we're providing our kids um in house. We also discussed actions that are being taken in Western Pennsylvania by um several school districts against um CCA um and whether
or not we would be able to support that action in some way, whether it be through an amicus brief or moving further. Um we plan to move forward with discussing um pillar one which is academic
achievement in the next meeting since this one was so robust around student civil and Autumn if you want to add anything else. >> Nope you covered it all. Thank you.
>> All right. Thank you uh Mr. Thompson leader and Miss Anderson. And the next uh committee report is for hack u Mr. Brian Carter. >> Hey uh good evening and uh in regards to the hack uh board meeting we haven't met
yet. So once we uh meet I will be open to share whatever information that comes about and give you guys uh updated information moving forward. Thank you. [laughter] >> All right. Thank you Mr. Carter from that. And our uh last committee
represent a report for this evening be through the Dolphin County Tax Collection Committee. Um Dr. Marcia Stokes. Good evening. Yes, the tax collection committee met on January 21st. It was the reorganizational meeting with the election of officers.
Because the previous meeting did not have a quorum, we had quite a few uh reports and financial reports to approve. Um, we did receive a finalization of the 2025 earned income tax report from Keystone Collections.
And throughout the entire Dolphin County, which represents the committee, there's been a year-over-year increase of over $4 million. So, over $157 million uh collected through earned income tax um in 2025.
In addition, we approved the board or the budget for 2026 calendar year at $28,520, which is lower than the current year's budget and current year's expenses. Um, we have also set the meeting dates for
the remainder of 2026. um they are uh May 20th and November 18th and then approved a resolution to ensure that uh all of the employers in Dolphin County are submitting their
reports and tax collection information electronically um which is common throughout the state um and we are just following suit and that is it. >> Um thank you Dr. Stokes for that report.
And um now we're going to move to the uh superintendent report. >> We have one question from Miss Robinson. >> Oh, thank you, Miss Robinson. >> Oh, not I'm sorry, not a question. There's one thing I forgot to mention in my report that this month is school
board director appreciation month and I just want or recognition month. So, I just wanted to say thank you to the board members for your service and for your advocacy, things like that. And just to just to know that we don't get paid for this position, but we work it
like a job and just to know that you are appreciated and please keep up the good work. That was it. >> And like always, Miss Robertson, you you took my words out of my mouth before I got a chance to do my report. [laughter]
>> All right. Well, and and to what Miss Robinson uh started with, um I have three things on my report. And one of the first thing I want to do is uh to take a moment just to honor our board of directors. Um you all have a incredible job you all do each and every week um supporting the
school district. And like Miss Robinson say, many people don't realize, but this is volunteer work, but you all have committed to our school district and to our students and to our families. [clears throat] So for me, I want to personally say thank you all for everything you are doing to assist our school district and assist our student as we continue to move this work
forward. Um, next is our it's that time of the year again that if you are a 5-year-old and ready to enter school, we are looking to have you come to the Harrisport School District. So our registration for kindergarten start
February the 1st. So, we asking all parents if your child will turn five before September 1st um to come to our district website and start the online registration. Again, we are so excited to welcome so many of our family to our school district. And so, if your child is turning five by February by September
1st, uh please go to the district website and start the online registration. And my last thing to announce is that we will be having our next board meeting on Febru February the 10th at 10:10 Street. Again, our next board meeting will be taking place at
10107 Street um at 6:00. And that's all my report for today. And thank you, Dr. Henry, for that. And um now we'll move to our public comment for general items. So, Madame
Secretary, um do we have any public comments on non-aggenda items for this evening? >> We do not. >> All right. And now we will motion to adjourn the meeting for this evening. Is there a motion to adjourn the meeting?
>> So moved. >> Is there a second? >> Second. >> Sorry, who said so? I didn't get the so moved. >> Oh, I think Mr. Roy was >> moved it and and Robinson. I second it.
>> Thank you. >> All in favor signify by saying I. I >> I >> those opposed. >> I >> oppose. >> The meeting is adjourned. >> Mr. Carter, you can stay on.
>> Good night, everyone. Bye.