Call to order. The time is now 6:00 for the December 8th, 2025 regular meeting for the board of education of Oak Park. Miss Greer, please call the role. >> Clark >> here. >> Coin >> absent. >> Madison >> here. >> Herman Tanks >> here.
>> Rogers >> here. >> Smith. >> Scott >> here. [laughter] here. >> Okay. We'll now move to item number two, approval of the agenda. We will move to
um approve the agenda by unanimous consent. If there are no objections to doing so are there. Okay. Um Miss Greer, please. Um no, the hearing none, the agenda has been
approved. Um we'll move to item number three approval of consent agenda. Um we have all seen the agenda. Um we will move to approve the consent
agenda as well. If there are no objections to doing so are there any objections? Okay. Then the uh consent agenda is approved as well. We'll move to number four presentations starting with the student of the month. You have the floor. >> All right. Uh good evening to the board
of education, our president of trustees along with our families and staff who have come out to celebrate uh our young people. We are excited to uh lift them up and honor them tonight. Hello, Miss Faith. How are you? >> Good. Good to see you. We're excited. I know it's a little warm in here. It's a lot of people. So, we're going to go
ahead and get started with honoring uh our students of the month. Startling starting with our youngest scholars of Oak Park School District, Lesser Early Childhood. >> Switch the order real quick. >> You want to have to start us? Okay. So, we'll start with Einstein. And the principal is Miss Provenzola from
Einstein, where they shine. [applause] >> Good evening, ladies and gentlemen. My name is Sarah Provenzola. I'm the proud principal at Einstein Elementary School, where we rise by lifting others so that everyone can shine. >> I didn't say the address. We We're at
14001 North Avenue. >> That's right. And um I'm going to call Oh, look at there's one of our lovely teachers, Miss Moore back there. And I'm going to call first Miss Autumn. Do you want to come on up?
[applause] Um so as part of Capturing Kids Hearts, um every month we honor a different character trait and in the month of November we were honoring the character trait of teamwork. So Autumn was nominated as one of our students of the month by her teacher for demonstrating
teamwork throughout the month of well throughout the year really and throughout every year that she's been at Einstein with us. Oh, here you go. And Autumn is an excellent example of what it means to be a team player. During group work, Autumn always listens
to others, encourages the other students in class to share their opinions, and collaborates well with others, all while building excellent relationships. In addition, Autumn promotes collaboration in every group she is a part of and enjoys the opportunity to work in a group by welcoming and supporting her
classmates with open arms. Autumn loves working with new people and building new friendships through the process. I'm so proud of Autumn for being an amazing team player, and I'm so glad that Autumn is part of our Einstein family. Thank you, Autumn, for being amazing.
>> And now we're going to come up and take a picture. You can come up and take a picture, too. >> Yes. Of right here. Right in front. Right here. Get in there. [laughter] >> No, she just said, "Okay. >> [screaming]
>> Come on. Turn around. >> One, two. You ready? Look it. Hold it up. Sweet. >> Great. Got it. Thank you. [applause] All right. And our next student of the month is Miss Natalie Corals. And I know
she's Oh, here she is. >> [applause] >> She ran up to me when she got the invite. Miss Provenzola, I'm student of the month. [laughter] >> And she crochets. So, she showed me what she crocheted that day. She's amazing. Actually, really great crochet. There
you go. >> Natalie is one of our fifth graders at Einstein. And Natalie is a force to be reckoned with. Although seemingly small in stature, Natalie's voice, assertiveness, and heart are larger than life. Natalie is a natural-born leader. And with all of that, she helps others
frequently. She has helped fellow classmates with her classwork. She assists friends in need. She exhibits solid teamwork overall in the classroom and in our school. Aside from fellow students, Natalie displays her teamwork skills with her teacher in Mr. Jeffrey's class. This year, Natalie was deemed the
first lead librarian in her classroom. She organized and cared for his books, and she divide devised an efficient labeling system. And now all of the students help support the classroom library using her system that she used to organize our classroom library.
Natalie, thank you for being a wonderful leader in our school and in your class. [applause] >> Can we get her family to come? A lot of us are going to put this down. You want to hold it? Countless.
Okay. All right. Um, next we are going to call up our um, now our youngest ones in uh, Oak Park School District and Lesser. And who's here for Lesser? >> I am. [screaming] Okay. Lesser is my baby is
founding principal. So happy to get the opportunity to come this evening. There was a little bit of a delay with the principal, Miss Barry. So therefore I will be presenting and I'm going to call up our one of our esteemed teachers, one of our founding teachers um has our heart, everybody's heart, Miss Deer. She
will present the two lesser rebels. Uh rebels resilient, empowered, brilliant, ethical, loving and self assured. So come up and present our lesser rebels first. All right. So, um, tonight I am very proud to recognize Nova Yates, uh, for
student of the month. Nova, come on up here. [applause] >> All right. So, Nova is a sweet and caring student who brightens our classroom every single day. Um, she works hard and she always puts forth her best effort and tackles new challenges
with enthusiasm and a positive attitude. Um, in addition to her academic growth, Nova is a wonderful friend. She is kind and supportive and always willing to help other friends. Uh, her classmates look up to her and she truly models what it means to be a Lesser Rebel. We are
very proud of you and we are so grateful to have her as part of our Young Pies family. Congratulations, Nova. [applause] Nova's family. >> Come on. I also had Bryson when he was in
kindergarten just a few years ago. >> Come on. Come on. >> [applause] >> Um, I am also very excited to recognize Lorenzo Lorenzo. [laughter] Lorenzo brings so much joy and energy to
our classroom. He is truly the sweetest. He's got the best smile. Um, and his enthusiasm is very truly contagious. Um, he works hard every day as well. And he's always eager to learn more, learn new things. Um, he encourages his
friends. He celebrates their successes and he shows kindness in the way that he treats others. So, um, his positive spirit and supportive nature really, uh, help our classroom environment feel like a place where everyone is welcomed and valued. Um, and we are incredibly proud
of Lorenzo and all of the growth that he has shown already this year. So, congratulations. [applause] >> Take a picture. my way. >> Got it. Thank you. >> Congratulations. Okay. So, I'm going to introduce my
colleague. We are shaking it up today. So, we usually should go in order all time, but this time we want to give some other students an opportunity to go at the beginning. So, we are going to call up NOVA Academy Principal Mario Evans. Please come on up. [applause] Good evening everyone.
>> Good evening. >> Thank you for the opportunity to speak in front of you to celebrate my uh awesome students. These students have demonstrated the the characters and the values of a Nova student and their identity is coming through. We want to recognize that tonight. Um the first
student I want to recognize is Orion Curry. >> [applause] >> Yes, he has a quiet a quiet determination and steady work ethic to make powerful impact at Nova Academy. Orion is what we call a quiet storm. He may not seek attention, yet his focus,
maturity, consistent and consistency speaks loudly. He takes his classwork seriously and consistently demonstrates responsibility and discipline. His intentional approach to learning shows a young man preparing himself with purpose for the future. One of Orion's most
impressive accomplishments is his proactive way he has approached to college planning. He has already planned applied for more than six colleges. >> Teachers describe Orion as a respectful, focused, and self-directed young man. He
listens, he learns, he follows well, he sets goals, and he takes steps to achieve them, modeling persistence and drive with his peers. Tonight, we we honor Orion, not only for his academic success, but his character, discipline, and unwavering wavering effort. He
represents the best of what it means to be a Nova Knight. Please join me in celebrating No Ryan. [applause] Hi. [applause] [laughter] >> Thank you. for my next student, Miss Karia Asbury. [applause]
Man, see she is due to Nova this year. Um, but Kariah consistently produces high quality work and approach every assignment with thoughtfulness and care. Whether working independently or contributing to group discussion, she brings insight, focus, and genuine
commitment to learning. Her active participation strengthens the classroom community and encourages her peers. What truly sets Karia apart is her attitude. She enters each day with a positive attitude, readiness, and determined mindset. She listens deeply, reflects on
the feedback and applies su suggestions quickly. Showing self-awareness, maturity beyond her years. Her openness to to growth has made powerful impact on our academic progress at NOVA. Karay embodies the core values of our school through her kindness and her dedication
to excellence and her accountability. She sets an example of what it means also to be a Nova Knight. [applause] Thank you. >> Thank you. >> One, two, three. >> Congratulations. [applause]
>> High school. High school. High school. Next up, I'll introduce Dr. Reeneita Williams Park High School. >> We are deliberately going out of order today because the feedback we got last year was that the older kids had a scanter crowd when it came to them. ones
in the field >> that they have just as much. >> Good evening everyone. >> Good evening. >> My name is Dr. Williams. I'm the Prince Park High School, home of the Knights. And I am so happy and proud to present to you all our scholar of the month for
December. I'm going to start with Aaliyah Gutlich. >> [applause] >> Aaliyah was nominated by her teacher, Miss White. And Miss White describes that Aaliyah is a very positive young lady. She has a beautiful spirit and
she's kind to everyone. Um, something great about Aaliyah, um, something else great about Aaliyah is that she has consecutive consecutively earned a 4.0 since being at Oak Park High School. >> [applause]
>> She is a hard worker and she gives 100% effort in whatever she does. She has demonstrated academic excellence in her performance, character, behavior, effort, social responsibility, and attendance. Aaliyah loves to spend time
with her family, especially attending church with her grandmother. It is with great pleasure that the Oak Park High School administration recognizes and presents our sophomore scholar, Aaliyah Gutlage, as one of our recipients for scholar of the month for December.
My family, [applause] Aaliyah's family. This is for you. >> You're welcome. >> Congratulations. [applause] [cheering] Congratulations. And my next scholar of the month is my
ninth grade freshman scholar, Ann Galllet. [applause] I don't see Ann here. Um, but Ann was nominated by her history teacher, Mr. Orlando. And Mr. Orlando shared that
Anne is a very hardworking young lady and she continuously strives for the absolute best. Uh she is a student who learns from her mistakes and her successes um through hard work and determination. Mr. Orlando shares that
uh Ann is also a great help in the classroom and she's always willing to lend a helping hand to other classmates whether it's a a pencil or ink pen or with the assignment. She has had a great academic transition into high school from uh middle school. Uh on her last
progress report, she has earned four A's and two A minuses. Uh her math, ESL, and health teacher states that Anne is a pleasure to have in class. And Anne has also demonstrated academic excellence in her performance, character development,
behavior, effort, social responsibility, and attendance. And it is with great pleasure, even in her absence, that we recognize and present our freshman knight, Ann Gallet, as one of our recipients for scholar of the month for December. [applause]
>> And now, uh, I would like to introduce, um, Miss Taylor. >> Miss Taylor from Oak Park Preparatory Academy. [applause] Good evening everyone. I >> evening. >> It is such a pleasure to be here. It's
my honor. I am Ivon Taylor. I'm representing Oak Park Preparatory Academy. I'm one of the assistant principles there, but as always, I'm representing our proud principal, Douglas Island. So, I'm here to represent for our students of the month. We have two this month and I'm going to
start with Romel Reed. [applause] So, as Romel comes up, I'm going to tell them a little thing, a couple little things about Romel. We are proud to recognize Romel as December 2025 student
of the month. Romel is a model scholar whose consistent hard work and high academic achievement set him apart. He is deeply inquisitive and always eager to learn, often seeking out more challenging opportunities to push himself even further. Romel is a strong
yet quiet leader, someone who leads by example through discipline, respect, and maturity. He is constantly courteous, this is true, to his classmates, thoughtfully, allowing others to a chance to participate in class discussions before offering his own
insightful contributions. His obedience and his commitment to excellence make him a standout member of our school community. Congratulations Romel [applause] family. >> Good job. You got the baby.
>> Congratulations. >> Congratulations. [laughter] >> And you do have some goodies in there. That's going to be a bad one. Let me get us together. This is the the goodie bag. Besides, >> he also has a certificate. We should
have brought that out to take a picture, but that's a certificate. t-shirt that says student of the month. [applause] Who's on top open next? >> All right. Next up, and just so you know, the good I'll show you. So that we have our student of the
month t-shirt. There it is. Student t-shirt. And we have next up We have Leavea Durant. [applause] So, just a few words about LEA. This month, December 2025, we are proud to
recognize Leavea Durant as our seventh grade student of the month. La is an exceptionally smart, hardworking, and inquisitive student whose curiosity drives her to consistently excel in all academic areas. Her teachers describe
her as a strong, vocal leader who approaches challenges with confidence and is always willing to help her peers. Although this is her first year at Oak Park Preparatory Academy, Leavea has fit right in and quickly made a positive impact in our school community. Her
dedication, leadership, and commitment to excellence makes her a shining example of what means to be an OPA scholar. Congratulations, Lea. >> [applause] >> Yeah. >> Oh, wait. This time we're going to get the certificate in here because I think
Mr. Island would get me if I don't. Thank you. Congratulations. [applause] >> Thank you. And next up, we have principal Demila Prince representing Key Elementary. [applause]
>> Wow. I would be remiss not to point out I like that. [laughter] >> Good evening everyone. >> Good evening. >> I am Deita Prince, the proud principal of Key Elementary, the home of the Falcons. And so I am so excited to
celebrate and honor two of our students this evening as our students of the month. And so their wonderful teachers have joined us this evening. And so first I am going to call up Miss Laura Ke and she is going to talk about her wonderful student Miss [crying] Faith
Terrell. [applause] >> Good evening everybody. >> Couldn't wait to get here. So talk about this one right here. Um, Faith Terrell is a dream of a student. She follows the
classroom contract to the letter and is a capturing kids hearts ambassador in room 127. Her behavior is stellar. Sometimes I forget she's even there. She's busy working um, focused and, uh,
I wonder sometimes [laughter] what she is doing. is over there being so absolutely quiet. I found out at the end of the day at dismissal, she's a totally different child. All of a sudden, she comes alive. She
hasn't said a word to me all day. We get to dismissal and she's standing there looking up at me and she talks to me for 15 [clears throat] minutes. [laughter] Don't hear her voice all day, but I get all of her at the end of the day. Mhm. Um she's an attentive and focused
student during instruction and completes her assignments. She is a shining example for students of the month. I would also like to mention she is one of those um kind of antisocial, you know, she done fool with everybody, but now I'm starting to see her making
connections with her classmates. Cuz I asked her [crying] in the beginning of the year, I said, "So, you know, anybody you like? Anybody you want to hang with?" She's like, but now I've noticed that she's made some friends. she's making some connections and she's seeking girlfriends,
>> besties. So, I like to see that where she's now make made connections in the classroom um with her her fellow classmates. So, she is an awesome awesome awesome addition to my class and I'm glad that I got her a [applause]
family. You had to come up mom and this is her twin hope. Come on. Come on. Come on. Come on. I got you. >> Ready? Congratulations. [applause]
>> And next I'm going to bring up Miss Ford, our third grade teacher, and she's going to talk about Mr. Adonis Rogers. [applause] >> Um, good evening everyone. Adonis is not here with us, but I'll just share this real briefly. Um, Adonis is a wonderful
third grade student. He has consistently demonstrated the key Falcon's core value. He brings a positive attitude to the classroom each day, and encourage others with his friendly words and action. Adonis works cooperatively with classmates during group activities,
listens respectfully, and shows responsibility for his learning. His kindness, teamwork, and willingness to make help make him a strong role model for his peers. [music] And I would actually like to add that he is an amazing big brother to a kindergarten little brother. And I tell
you, I told his parents, I said, he does an amazing job of just making sure he gets to the car safely. But he's not here with us tonight. So we'll make sure we celebrate him when we see him. >> Thank you so much. [applause] And next, I'm going to bring up Mr. Haley, the
principal at Breman Elementary. [applause] Good evening everyone. >> Good evening. >> You've heard from the rest. This is the main that Dr. James Pepper Elementary School.
Yes. The flagship elementary school district. >> That's why we're laughing. Yeah. So, um, in all seriousness, it is, uh, an honor and a pleasure to be here tonight. I am going to, um, call up my,
uh, one of my phenomenal second grade teachers who will do her presentations, uh, Miss Emily Roble. >> [applause] >> Good evening. >> Good evening. >> Uh so my first student of the month is
King Rebert. He is a joy to have in the classroom. Um just model student all across the board. Math is where he shines. He's always an early finisher and then he's always willing to help others >> and he doesn't just give them the answers. He'll like guide them through
it. Um encourage them. And I am especially proud of King and reading because reading takes him a little bit more think time. Um, but he never gives up. He always asks for help. He'll try again. If it's not there, then he'll try again. And last week he wrote a five
sentence paragraph. [applause] >> Um, and when I think of King, the word I think of is a leader. And I know he hears me say that every day because even when other kids are goofing off, maybe making some poor choices, King always
stays true to his values. He's not a follower, he's a leader. He models good behavior, even helps his friends get back in check. So, I'm just so proud of him in every aspect. [applause] >> [laughter] >> This is yours. You
put that. Put that. >> Well, I give it to you. >> Yep. Here we go. There we go. Y >> congratulations. [applause] >> And then my second student of the month, I see her. It is Mariah Murphy.
[applause] And I also want to give a shout out to her sister at her older sister last year. Marissa was also a great student. [applause] Um, but Mariah is another one of my helpers. She is my trustworthy, reliable student. I can always count on her to
help out, go check on something, go fill something up. Um, just like King, she's incredibly hardworking. when I ask for a five sentence paragraph, she wrote, I think, eight or nine sentences. So, she always goes the extra mile. If we do math, if I say do the front page, she'll
do both pages and then come up for challenge problems. Um, she always participates. She's helpful to her classmates. She gets along well with all the other students and I've definitely seen her open up socially, academically.
She's participating more than ever. So, I'm very proud of Mariah and I hope she's proud of herself. [applause] >> Come on. Come on. Come on. Come on. Come on. All right, little man.
[laughter] >> All right. >> Thank you. Congratulations. [applause] >> Okay. So, at this time, we're going to take a brief intermission. Um, everyone can go ahead and leave if they would like. If you would like to stay, you can
do that as well. Um, we're going to resume at 6:40. Thank you for coming. Yep. Sorry. Okay. Um, we are now at item five. Um, do I have a motion to enter close session? >> I'll make a motion.
>> Um, we therefore resolve that as permitted under the Michigan Open Means Act section 8A, the Oak Park board shall enter into close session for the purpose of attorney client privilege. >> Second. >> All right. Um, Miss B, please call the role.
>> Clark, >> yes. >> Madison, >> here. I mean, yes. >> Herman Kens, >> yes. >> Rogers, >> yes. >> Scott, >> yes. >> All right, we are now in close session.
and we are now on item 5C, personnel action report. Um, do I have a motion? >> Resolve. resolve that the Oak Park Board of Education hereby approves the personal action report as presented, including
the following categories: new hires, change of status, resignations, and terminations. >> Second. >> All right, Miss G, can you please call the RO? >> Second. >> Miss Clark. I thought you read it. No,
>> I read it. You read it. Okay. >> Sorry. I'll repeat it next time. Gotcha. Mhm. Perwin Tanks, >> yes. >> Scott, >> yes. >> Rogers, >> yes. >> Tyler, >> yes. >> Clark, >> yes.
>> And Madison, >> yes. >> Okay. The personnel action report has been approved. We will move to 5D. OPA staff and student furniture furniture purchase. Um,
anyone want All right, Trusty Cart resolved that the Oak Park Board of Education approves the purchase of student and staff furniture for OPA from HPS not to exceed $299,834 using available bond funds. The new furniture will replace outdated and
deteriorating pieces, ensuring a safe and productive environment for students and staff. >> Second motion. >> Yeah. Motion made by Trusty Clark, seconded by Trusty Madison. Um, Miss Ber, can you please call the role? >> Madison, >> yes.
>> Scott, >> yes. >> Tyler, >> yes. >> Rogers, >> yes. >> Ferman Tang, >> yes. >> And Clark, >> yes. >> All right, that is approved. Now we will move to item 5e. Uh, appointments of director and alternate
director to the MSL joint management trust. Anyone would like to read the motion? Resolve that the Oak Park Board of Education appoint Andrea Far as director and Pat Greer as alternate director to the Misl
joint management trust. >> Second. >> Motion made by Trusty Perman Tank, seconded by Trustee Tyler. Um, Miss Gri, please call the RO. >> Tyler, >> yes. >> Rogers, >> yes. >> Scott, >> yes.
>> Perman Tanks, >> yes. Madison, >> yes. >> And Clark, >> yes. >> All right, that is passed. We will move to item 5 F, approval of Oakland County School Boards Association OCSBA
proposed bylaw amendments. Um, >> go ahead, Trusty Park. Resolved that the Oak Park Board of Education hereby approves the proposed new and/or amended resolutions and bylaws to the Oakland County School Boards Association OCSBA
bylaws as incorporated by reference in this meeting. >> Okay. Can you second? >> Second. >> Trusty um Clark made the motion. Trusty Perman second it please call the role. >> Scott, >> yes. >> Madison
>> um yes. Perman Tanks, >> yes. >> Rogers, >> yes. >> Tyler, >> yes. >> And Clark, >> yes. >> President Madison, >> yes. >> I would like to amend the agenda and add
an action item 5G if possible. I would like to make a motion to amend the agenda to consider the censorship of trustee Don Corp. >> Second. >> Trustee. get that. Can you repeat that?
>> Yes. Um I would like to I'll read the full motion, but the um the intention is to amend the agenda to consider the censor of Trusty Don Corker. >> All right. Second. Um Oh, >> I'll read the I'll read the I wanted to
amend the agenda and then >> Okay. Read the read the motion. By the will of the board, be it resolved that trustee Don Corpran is hereby censored on today, December 8th, 2025, consistent with the draft resolution provided by Adam attorney Adam
>> Block Block. >> Blake clock. >> Okay. Um, >> second. >> All right. >> Made by Trustee Clark and seconded by Trustee Perman. No discussion on the
floor. Okay. Um, Miss Gri, please. >> Clark, >> yes. >> Madison, >> yes. >> Perman Hanks, >> yes. >> Rogers, >> yes. >> Scott, >> yes. >> And Tyler, >> that's good.
>> All right, we'll move to um item number six, presentation of the 2025 audit results report by John Ringling. Ringling. >> Uh, Ringline. >> Ringline. Sorry. Manor funky spells.
>> Awesome. No, thank you so much for having me. Um, yep. As mentioned, my name is John Ringline, a senior manager with man. Uh, this our first year doing the audit of Park Schools. Um, I do have with you all in the board packet a
packet of the slides as well as a bound copy of the audit report itself. What we'll mainly do is do this high level view within the slides, but there are a couple areas where I'll refer refer to the report itself and what we're summarizing within. Um, and then we can
follow up on the screen as well. So, the slides in front of you are are going to be in line with these slides here. So, first couple slides are just about our firm. Uh, we're based in the Lancing area. We actually did just expand as of 111 to a larger footprint in Grand
Rapids as well. Um so definitely growing from when I started uh of about 75 folks to about 200 which is a about a 10ear span which is pretty cool. Uh quite a few uh experts in our field. Uh we do perform overund it's actually 130 now uh
Michigan school district audits annually. We also do serve uh over 200 Michigan governmental clients as well uh all across the state of Michigan. uh the audit results on the financial statement is the first slide. So this is kind of where I'll spend the most time.
Um we have the financial statement audit itself and we also have the uniform guidance single audit. In past years those have been combined and submitted together. However, with uncertainty in the federal government and with some uh delays, uh typically uh we get our
compliance supplement that we use to do the uniform guidance single audit in May for context. That was just finalized in November of 2020 or 25th and then uh that caused potential delays in you know
MDE submissions on November 1st. However, with the new state budget, that was also an uncertainty. They had added a line that stated, you know what, we can submit the financial statement audit and then separately submit the uniform guidance single audit once that compliance supplement has been submitted, but it just has to be within
30 days. And we did receive the rep letter today regarding that uniform guidance single audit. So, we'll get the data collection form and everything together to be able to submit that to MDE and submit that to the federal government. Uh, so those are the two reports that we have. Again, not
typical, but just a unique year, you know, with a lot of the delays from the federal government. So, the financial statements audit is the first part. So, that's going to be that first bullet point. So, we did on our opinion provide an unmodified opinion. And really, this is the highest opinion that we can
provide. Um, there's two other levels. You could have a modified opinion where we're saying all the numbers within your your financial statements are correct except for certain items or we could just disqualify the opinion altogether and just say that you know or really disclaim and say that we cannot provide
an opinion. So this is the best opinion we can provide which means your numbers are fair and free of any material misstatement that we're aware of. Uh the second part of our audit is an internal control uh audit. So we don't actually do uh or perform an opinion on controls.
But we do have to gain an understanding of the district's controls. So there's material weaknesses, there's significant deficiencies, and then there's also what could be um just another deficiency in on the federal side, something that violates compliance with the federal
award. So we did note this year uh no material weaknesses uh which I believe last year there was one uh for um material journal entries and I think there was a federal award material weakness. We did identify a significant deficiency for the budget and when we
get to the budget to actual page I can explain more why that was considered a deficiency. Uh but for these purposes I'll just I'll go on to the next part here. So the second column is your compliance for major programs. So we did have um an audit again of your federal
awards. So if you exceed $750,000 in federal awards, we are required to do what's called a single audit. And uh due to the material weaknesses last year, the district was high risk. We had to cover at least 40% of total federal awards. So this year we tested the child
nutrition cluster and the title one program. And we're happy to report we did not have any findings associated with either of those two programs. And so nothing to report there. So no material weaknesses or significant deficiencies. And then with the final report um that we'll submit, we'll also
have a governance letter that's gets uh provided to the board and we're happy to report there standard language only. So this is just our requirement at the very end of the audit to just state, you know, if we had any difficulties, if we had any disagreements with the management, if there were any other findings that maybe didn't fit into the
federal awards or the financial statement side, we would put that in there and happy to report. There's nothing that we have to further report on. We'll delve into the numbers. Uh I'm not going to spend a ton of time here. This is mainly just your assets, liabilities,
and fund balance of the district. So, we're required to show major funds on the face of the financial statements. General funds always a major fund. And then your capital project funds, the 23 actually fell below 10% of total assets, liabilities, revenue, or expenditures.
So, it wouldn't normally be a major fund. However, typically we recommend that your bond funds, your voted upon voter approved bond funds are just on the face of the financials for full transparency. So, that uh project actually did close that that first series for 2023. And so, that is why it
has zero fund balance with a pending transfer that's likely already been cleared to the 2025 capital project fund. That third column is the 2025 capital project fund that was open this year. So we received all the proceeds for that bond and so those are sitting
in the assets the the investments in that and then any liabilities were associated with any con uh construction that occurred pretty much near the end of the year. So the fund balance of the 2025 capital project fund about 16.7 million. And then the last second to last column is your non- major
governmental funds. So that's going to be your food service fund, your student activity fund, your syncing fund, anything that fell below that 10% threshold that required uh us to put it on the face of the financial statements. And so that has about 3.1 million. So overall fund balance across the whole
district is 31.2 million, but the general fund has 11.4. And the next slide, we'll see how we got there. So lot lot more going on in this slide. A lot busier, of course. Um, but this is more or less your income statement for the district. So on the
general fund side, we had revenues of 56.3 million compared to expenditures of 59.4, which means a uh expenditures in excess of revenues of about 3.1 million. There was some other financing sources that
came in from a transfer of indirect costs from the food service fund of 26,000. So that rounds us out to a decrease in fund balance of $3,37,189. And then there was a um a child nutrition administrative review that was
performed by MDE this year and they had identified funds [clears throat] from previous years. So prior to FY25 that needed to be moved from the general fund into the food service fund. And so because it was for previous years, it's
actually a restatement of the fund balance from last year. So an adjustment to last year's balances. So that's why there's these additional rows here. So we have beginning of year as previously presented, which is basically your fund balance as you saw it on last year's financial statements. And then reducing
that by 166,000 gets you your newly stated fund balance for the district at the beginning of the year. And then that decrease of the 3,37,000 gets us to our end of the year fund balance of 11,446,518. And so what does that mean, right? Is
that good? Is that bad? Is that is it an okay fund balance to have? Well, we like to look at a few metrics for that. So the fund balance as a percentage of expenditures for FY25 was 19.26%. So really what that means is taking that 11.4 4 and dividing it by the
expenditures on that second line in the first column of 59.4 million and that's 19.26. So again, what does that mean? Is that okay? MSBO, Michigan School Business Officials, actually recommends anywhere between 15 to 20%. And that was largely
due to the CO funds coming in a few years back. It used to be 10 to 15, but with the ability to supplant CO funding, fund balances across the state have been increasing largely due to that. And last year you were at 23.82. Well, last year was the last year of that SR3
funding. So that was the majority. You know, SR1 was kind of small. SR 2 was even bigger and then SR3 was even bigger than that. And that ended this year on 930 of 24. So you only had three months left of whatever was remaining for the SR3 funds. So effectively, you didn't
have any esser funding this year for the most part. And so that's why you saw a a slight dip uh compared to last year. So if you compare the only data we have on hand for the state uh is 2324 data statewide average was 24.7 your district
was 23.82 we would largely expect most schools in and the statewide average to actually decrease again this year in FY25 once that information comes out. So I think you're largely in line with the rest of the districts in the state. Uh and then again capital project funds we
had that uh other financing sources right in the middle of 22.9 million that was your bond fund and the related premium on that bond that came in the door and then total spending for the two capital project funds about 8.4 million and 6.6
and uh I should I should have left this but this is all the summarized information on page 18 of your financial statements as well. So the budgetary comparison schedule is the next section. So this one, if we were to flip past all the notes, is on page 51 of the audit. And this is where
that significant efficiency came in play. So per the state of Michigan, you cannot spend even a dollar more than you budget for the year. Thankfully, Oak Park didn't have that issue. If you see
the second line, expenditures, you budgeted to spend 60.5 million and came in at 59 a.5, right? So you are a positive. You spent less than budgeted by approximately a million dollars. So that's great. So you you checked off
that part of the the test. Second part of that test is from what you told on your transparency site MDE and and the general public of where you would be at the end of the year, you had budgeted for a net change in fund balance of
about a decrease of 2.1 million, but the actual change was a decrease of 3 million. So because of that likely MDE will red flag this and trigger kind of just a a question and answer from finance to say hey what might have
caused this variance because it looks like something went arry. Well what went arry is that very top line. So the final budget had a revenue coming in so money's coming in uh and recognized of 58.8 million but the actual revenue is 56.3.
And a lot of that probably has to do with uh some of the assumptions about ESSER uh some of the deferrals of of state funding. So typically you get all state aid up front but you defer components of that which doesn't recognize it in this year but saves it for future years. And then some
potential miscellaneous revenue timing issues at the end of the year as well. So a lot of things a lot of factors can go into that. So realistically, if your budgeted final revenue number was much closer to actual, that bottom line change would have been a positive
variance. And that's really what the state wants to see. So if you look at it as a percentage of total expenditures, we usually see districts are anywhere from 1 to 2% variance. So expenditures was great. Uh net change in fund balance
was within that 2%. Just we wanted to see it positive by some component. And then revenues, that's obviously where the issue arised. Uh that was a 4% variance. So seeing that much closer um would be the recommendation. And how do you know what's going to come in the
door, right? Like how do you really know where everything's going to land? Uh part of that could be just, you know, it has to be done before the end of the year, the final amendment, but maybe getting that closer to that 630 mark will get you a better idea of maybe where things are going to land uh within
those next two months after year end. Next couple slides are just breaking down your numbers. Big takeaway here is over twothirds of the revenue comes from the state of Michigan and baked into that uh state number is the fact that per pupil alone so 9608 did not change
from FY24 to FY25. However, we did see that number go to 10,50 per pupil going into FY26. Um, I was going to mention uh federal on the previous slide, but it really didn't matter in the scheme of this year. But
if you see uh your your revenue slightly over 60 million in 2023, right at 60 million in 2024, and uh a little above the 55 million mark this year, what's the what's the main thing driving that decrease in revenue? It's the federal component. So, if you look at that
orange band, uh that's pretty thick on 2023. So that's that SR2 is finishing SR3 is starting 2024 SR3 is finishing and then 2025 we just see that little remnants of SR3 and then your normal federal expenditures. So I'd largely see
or or would expect to see uh expenditures pretty much main consistent from 2025 on. Um and then the expenditure well that was revenue but revenue expenditure largely are pretty similar. Uh expenditures for the general fund. Uh
the takeaway here is that you know you want to see your um expenditures for instruction. So that's going to be your basic programs um and your compensatory ed items uh to be at least above 50%. You know, and state we usually see it
somewhere between 45 to 55 uh up to 60. So state average was about 57.6. You're right at 52.7. No concern there. last three years uh comparing expenditures, you're seeing that you're
right in that, you know, 55 45 uh breakdown on construction and support. Last couple years, you had some other uh spending likely associated uh with capital projects in 23 and 24 and then a small amount for community spending as
well that's carved out and that one's been consistent for the last three years. And then the fund balance and the general fund. So we had talked on that first slide already about that percentage of fund balance for 25 and the percent for 24 and then for 23 you were pretty much in line with 24. So
you're still you know you're a little lesser in total uh percentage of expenditures than you were the last you know over the last three years but it's still above that 15% mark and very close to the 20% mark on the high end. Uh so obviously it's important to have good
fund balance but you don't want to go the other way. maybe had too much either. I mean, you know, you you have to you do want the money to go back into the district and and go right towards the students. Uh which is which is why we're all here. But on the next slide, I'll explain why it is good to have um
that fund balance above the 15% mark. So, it's recommended 15 to 20%. You get better credit ratings on debt. Uh you can you don't have any need for short-term cash borrowing. Um there's a lot of districts that have to take out significant state aid notes and then pay
those over the course of the entire year and pay interest on those. Um there's also reserves that you can have on hand for any microecon macroeconomic uncertainties uh pandemics, right? I mean because we had fund balance in districts, we were able to ride that out
and get through it uh together. Uh a couple items to note. Uh so Gazsby the governmental accounting standards board comes out with uh a bunch of fun things for us to work through throughout the years. Uh so the last couple years was leases was a big one. Sabidas with
uh it was 87 and 96 100 was last year. And so they they basically want to highlight if there's any accounting changes or error corrections. And so that 166,000 we talked about that NDE identified that's that's outlined in no. So [snorts] we just have to you know put a spotlight on that. Um and then there's
also a small uh it looks big but it's small because it's only in the governmentwide side uh change in the method of amortization of the bond premium. So we had changed uh the premium total by 254,000. You would know their thought was to
accelerate the amortization and our method typically is that it's straight line. Both are alignment with gap. It's just our firm preference there. So that was our recommendation. again doesn't do anything to your fund level financial statements there. Um and [snorts] then new this year was Gazsby 101 which was
for compensated absences. So in the past compensated absences was 6:30 everyone has a balance on 71 what would we pay out if everyone left? Right? That's just how it used to be. So now they wanted you to dig a little deeper and say okay
if someone left tomorrow but they didn't meet the 10-year threshold to get their retirement. let's say they would be zero as a liability, but the thought is well maybe they'd be something because they had a likelihood of getting there. So, we had to take into account the the likelihood that when someone would make
it to the ability to earn uh money at retirement and then there was also the component of well, what about what they use before they retire? So if someone say earns $300 a day on their normal salary, but they only get $50 a day at
retirement, that's a pretty big difference on the of $250 on what they might use before they retire to what they do at retirement. So that's why we saw it across the board. Most districts had an increase in compensated absences largely because of the teachers because that seems to be where the disparity is
and what you get paid during your tenure and at the end of your tenure. So for this district uh you had an increase in compensated absences balance and a corresponding decrease in the net position of the district of 233,000 associated with that. Largely would
expect that to be you know that's our new baseline. So I wouldn't expect major changes going forward. Next year we get to look forward to CASBY 103 and 104. 103 is going to have some changes to your MDNA and some changes to your budget to actual page and we'll work
with the finance team to to determine what that actually looks like. And then Gazsby 104, uh, just a little bit of extra verbiage associated with Gazsby 87 and 96 that we just had from a few years ago. Don't really expect any major changes for your district. So,
so I just want to thank you for having me here at the end of my presentation and want to thank Andrew and Janelle here and we got a whole other crew of finance folks and Tiffany uh that helped make this audit happen. So, thank you so much. >> Any questions for me at all?
>> Um, go ahead. >> Question. Go ahead. >> Um, thank you for um thank you for the audit. Thank you so much. Well put together, including the other book that we have. I heard you say earlier, Cindy, in your presentation, it's better for us
to do our amendment earlier >> or so closer closer to 6:30. >> Closer to the 6:30 so that we don't um have any penalties or any issues. >> Yeah. Just am I correct? >> Allows you to have a better gauge of where things might fall, right? Um now I
can see a lot of districts may do it, you know, right after uh the students are out, but there's still bills coming in the door. you know, there's still monies that might be coming in. There's August and and September or sorry, July and August state aid that comes through the door. And with fund accounting, uh,
there's a 60-day rule, uh, that that is applied. And I think in the past, you guys have seen, uh, deferred inflows as an item on the balance sheet that's been showing. So what that means is that at the fund level you can't recognize monies if you receive it after 60 days
from your end which with state aid it kind of works out because you get that state aid on August 20th right but with other things other federal revenue other miscellaneous revenue even if you earned it before 6:30 but you don't receive it
until say December you cannot recognize that money at the fund level so it causes some differences there so that That wasn't the the situation this year specifically, but that could happen, you know, where you're like, "Oh, yeah, we got this million dollars. We're fine and good here, but you didn't receive it
until after, so now we can't recognize it." So, just getting it closer to that 630 because it still has to be before that just allows you to have a better gauge of where everything's going to land by the time you can recognize it all. So, hopefully that helps. >> Another question.
>> Okay. So um so a lot of times superintendent come back and um finance team come back in the middle of the year asking for another addendum. So how does that affect us even in the second part of the year when asking for addendums
whether to do it on the front end and they don't have to come to us on the back. >> Sure. >> Yeah. Um, I mean, so you can do your your original budget is typically done right near the end of the year, usually kind of in tandem with that final one,
but you can have two, I believe it's two amendments throughout the year, okay? As well, you know, and then get that final one still at that at the hidden point. And you can do some interim budgeting as well, you know, internally um along the way, but the official ones that get posted, you can have multiple
amendments, okay, if that helps. Okay. Any other questions? >> Okay. Thank you. >> Absolutely. Thank you. >> Thanks so much. >> Okay. We'll now go to item number seven, public participation. Can you please read the public part participation
guidelines, please? >> Because the old park board of education values public meetings, not just meetings and public, we welcome public comments on school issues. Speakers are asked to express themselves in a civil manner with due process for the dignity
and privacy of others who may be affected by public comments. The public comment portion of the meeting cannot be used to make personal attacks against a school board member or a school district employee that disrupts the order of the
meeting and are totally unrelated to the manner in which the member or employee performs his or her duties. The speaker should be aware that if statements violate the rights of others under law, defamation or invasion of privacy, such
comments may result in legal liability. Most comments can be concisely stated in three minutes in the board respectfully as that the comments remain focused on the topic or issue and not be directed at the at specific personnel or board
members. Are there any members of the public that would like to um participate in public participation? Okay. See, seeing and hearing none, we will move to item number eight, information items.
Any information items? Okay. No, just just if I may. Um just as an FYI for our board and our community, um Brandy North, our executive director of communications, did send out a communication earlier with all of our holiday um festivities and events and it
would be wonderful. Um I know probably Trusty Scott won't be there anyway at Einstein where they shine. Uh but there's a litany of events and trusty all you all show up all the time which we definitely appreciate seeing your faces. But there's a litany of events at all of our buildings for the holidays and celebration. And there's drama plays
and holiday programs. The district musical or excuse me um fine arts presentation on that Thursday. It was listed. I can forward that if you want to get it. And then we would love for our community to come and see our babies and our children uh for the holidays. >> Thank you.
>> And item number nine, communications. Any communications from the um cabinet, from the board? Basketball season starts this week for Oak Park High School. >> Yes. >> Try to catch a game.
>> Um, what day? >> I think tomorrow starts their season. I'm not sure. I know Friday. >> Tomorrow's away. Friday is home, I think, >> cuz girl Oh, girls first four games is away. >> Okay. >> Your first home game is uh in January,
but I'll get the boy the boys first >> up. And I think tomorrow is at home. I want to say this week is all at home. Tuesday and Friday. I know Friday's out. I'm going to try to I'm going to Friday. >> Let me know about tomorrow. I won't be here tomorrow. >> Okay. >> We'll definitely post it on our uh
district Facebook. >> Okay. Any other communications from the board? Trusty Clark. >> Um I didn't get the blurb that I needed to share, but I'll just read the flyer that I have. Oak Park Youth Assistance is collecting for their 2025 holiday
gift card drive. Uh the public library will accept gift card donations through now through the 12th of December. If you would like to help an Oak Park family in need this holiday season, we would greatly appreciate it. Um if you have any questions, please contact Karen Beer
or if you need some information, you can contact me and I will forward it to the proper person. Um they're accepting gift cards, you know, toys for tots. I think they're having that at the library as well. So, it's a great help. I know a lot of families that reap the benefit of
this. I have done it in the past. So, it it sometimes it can get a little tight around the holidays. So, if you are able to share, you are able to donate, you are able to help, it's greatly appreciated. Um, and then it's almost Christmas. I can't believe it's almost
2026, y'all. It's year flew by. But, um, I appreciate you all. I hope that you have a beautiful and blessed holiday with your families and friends or however you choose to celebrate and I hope to see you all the new year. >> Thank you for that. >> Thank you.
>> Any other communications from the board? >> Anybody? >> Okay, we are now at 10 item number 10 adjournment. The time is now 8:23. When is the next board meeting? The next meeting of the board of education will
be held Monday, January 12th, 2026 at 6 p.m. in the boardroom at the administrative building. Good night and have a wonderful >> adjourn. Thank you.