like to call this meeting to order please. Mr. Here, Mrs. Elli, >> Mr. Gashion >> here. >> Mr. Little >> here. >> Mrs. Morocco >> here. >> Mrs. Simmons >> here.
>> Mrs. Balone here. Mrs. Oar is not here. Mrs. Stace here. We have a quum. Thank you. Please join me in the flag. >> I aliance to the flag of the United States of America and to the republic for which it stands. One nation under
God, indivisible, liberty and justice for all. The New Jersey open public meetings law was enacted to ensure the right of the public to have advanced notice of and to attend the meetings of public bodies at which any business affecting their interests is discussed or acted upon. In
accordance with the provisions of the act, the Sussex Wage Regional School District Board of Education has caused notice of this meeting to be published by having the date, time, and place thereof posted in the school building and notice of said meeting sent to the New Jersey Herald and the Star Ledger. The Sussex Wage Regional School District
is a responsive, caring, and child- centered community. Our mission is to educate each individual to become a competent, competent, long life learner and productive, responsible citizen by providing challenging opportunities in a safe environment through a partnership of family, schools, and communities.
Thank you. We move on to the report of the superintendent of schools. >> Thank you. Just report on a couple small matters in between now and the last board meeting. We had a facilities uh B&G meeting. Uh, one of the more significant things we've been enduring is the snow removal and clean up after a
big storm. So, um, we're having one of our our private contractors come out and do a little extra snow removal by the exits and the entrances and free up the parking spaces. We just had a preliminary very preliminary budget meeting just to start brainstorming some of the challenges we'll face in the
budget moving forward. Um, in curriculum and special services news, um, Dr. Hutch has been been working with our RTI coordinator to um have RTI meetings with all staff in three buildings and uh our RTI coordinator spearheading some attendance enhancement procedures with
students. Thank you. >> Thank you. At this time, Miss Wallab from Missia will give the 2425. >> Thank you for having me. First, I'm going to go over the financials
results. So, we would have given out a brief summary. I'd be happy to answer any questions you may have. So, on the first page, we have a summary at the top of the general fund, which is the main operating fund of district where the bulk of the instructional and administrative support services,
transportation, capital expenses are budgeted and reported. The budget is supported by three different types of revenue, local, state, and federal. The local revenues principally the local tax levy. So that final budget for that was 18.769
million. The actual revenue was $18.755 million. So there was a small shortfall of $13,000 and that was due to a shortfall in transportation fees from other districts of 68,000 and that was offset by an
excess in tuition revenue of 22,768 and miscellaneous revenue of 31,000. Then we have state revenue where state aid budgeted at 7.3 million actual revenue 8.5. There was an excess of 1.185 million and
that was due primarily to accessing extraordinary special education cost aids of 1.198 million. Then we have federal revenue which is the Medicaid reimbursement. The final budget was 67,000. Actual revenue was 56. So there
was a shortfall of $11,000 in each of the districts that I worked with that get Medicaid reimburseed. We saw a shortfall in all the districts. They're just reimbursing a smaller rate. So overall there was an excess and
revenue of 1.16 million very positive. Then we have expenditures and appropriation. The final budget was 28,748,000. Actual expenditures 27.4. 425 an expended 1.3 million but included in the
1.3 million was approximately 134,000 of incumbrances. Those are purchase orders which are placed at the end of the year for goods or services that are received or rendered until the next year. So they really get added into the next year's budget. So truly unexpended was 1.18
unexpended budget balances. Then below that chart of the revenue and expenditures, there's a recap of fund balance in the general fund where we started at the beginning of the year where we ended at the end of the year. So the fund balance in general fund started with 5.44 million withdrew
500,000 from the capital reserve, 250,000 from the maintenance reserve, used 1.452 of other fund balance to support the 25 budget. liquidated the prior incumbrances of a little under 380,000.
We added the excess in revenue 1.16 million and the unextended bud budget balances 1.3. So the total fund balance and the general fund ended the year at 5.34. So if you could turn to the second page, I'd like to go over the different
components of general fund fund balance because some of these funds are specific purchases, meaning they can used for that purpose. So the capital reserve at um 63025 had 550,000.
So it was basically we used $500,000 in the 25 budget and then there was a year end transfer of 500,000. So it remains the same. And the maintenance reserve at 6325 was 250,000.
Similar to the capital reserve, you budgeted 250. I mean, you budgeted an amount and then did a year in transfer the same amount. In this case, it's 250. But I do want to point out the fact that the capital reserve and the maintenance reserve balances at 63025.
Those are both used in the six um fiscal year 26 budget. So technically right now the balances are zero times and those the capital reserve is used for the local share of projects in the reach facility plan. You know it's always very good to have money in
capital reserve because it helps in the budget. Sometimes it's hard to capital within the 2% budget and the maintenance reserve has become a lot more popular in districts ever since co that we can use for any kind of projects in the comprehensive maintenance plan.
easest one to get money out up during the year. And then you have some excess surplus that which was calculated at 6324 which is the excess surplus being used in this 26 budget of 1.4 million. And then the excess surplus to be used
in the fiscal year 27 budget of 381,000. And you'll notice that it is a lot lower. I'll explain that in a minute. Then we have unemployment compensation which is to use solely for unemployment claims. That's 571,000. Then we have 134,000 incumbrances. Now
they can vary year to year depending on the projects and when you've ordered and received things. So it is 134. It is down but like I said it was due to the timing of projects and ordered. Then you can um appropriate additional amount of surplus to be used in the next year's
budget. So in this case uh you use an additional 305,000 along with the 1.4 in the 26 budget of surplus. And then the unassigned is 1.746. Now that's a lot higher and I'll go over that in a
minute because of the excess and the extraordinary. So if you be kind enough to turn to the current page, we have a calculation of surplus. It's pretty much a mathematical calculation required by Department of Education. So you take the total
expenditures for the year general fund expenditures of 27 million you times 2% comes to 58509 then department of education says if you have any excess revenue in certain state
categories in this case extraordinary aid you can add that to the 500 the 2% amount of 548 to come up with the combined maximum assigned. So that's 1.7 million and then we have another
mathematical calculation to get down to see if we have any excess surplus. So we take the total surplus of 5.344 million. Then we're basically subtracting out that money that's been restricted or set aside for specific purposes 134,000 incumbrances
the excess surplus using the 26 budget of the 1.4 million. all those restricted fund balances added together of 1.371 and the assigned designated of 305,000. So that net amount is 2.127
million you compare that against the max and if there is if the unassigned amount is greater than the maximum unassigned you have excess surplus. So you have 381,000 that's locked in and must be used in 27. But as you can see the um the sign has
gone up a lot because the excess extra every age was a lot more than in the prior year. So I just wanted to point that out. And then if you be kind enough to turn to the fourth page again I'm going to go over some additional funds. So if we go like 2/3 down the page we
have the enterprise funds. These are supposed to be operated like business. You have two of those. That's the cafeteria, the food service fund and the care program. So they're supposed to be self-supporting. So we had um net position which is similar to fund balance just the
terminology that the gazby sets all the terminology and the presentation of financial statements for governments to pay. So that net position increased about $30,000 to 396 396,500
and that increase was due primarily to an increase in federal and state subsidy reimbursement. So the district receives money from the state and federal government for any free and reduced lunches and breakfast that are served. So that's a healthy fund balance service
fund. Then that position increased 13,000 to 206,000 in the care program and that increase was due to an increase in program fees and a decrease in so program also has a healthy net position
and then you have two different types of long-term liabilities. The first is compensated that's a required calculation estimate of the unused secation time of the staff. Of course, it just gets budgeted and paid out in the year that they're
going to retire. So, it's not as though that amount is doing right away. And then you also have the net pension liability of 3.568 million in the PRS pension system. That's traditionally like staff, your secretaries, your aids, if you have
transportation staff, students, and that's the liability of the district. And that also is paid whatever the bill is for the year that from the division of pensions you're paid. It's not as though that full amount is due and paid. And the other pension system that the
staff is in is the TPF pension system and that's generally the certificated staff and they're in um that liability is paid by the state. Can I answer any questions for anybody on the finances?
Then I'm going to move along to few comments and one for recommendation. So um the first comment has to do with the new bank reconciliations for the operating net service fund we noticed
that in the general operating account that there was a a large unidentified reconciling item didn't appear to be valid. So Mrs. Riker was able to subsequently resolve that for us. Um we also noticed
that the food service fund bank didn't agree with the the balance between the general ledger and bank wreck. So that was also resolved with itself. And finally we noticed that there was also an unidentified
reconciling item on the net payroll bank rep. And I know that the business office was resolving that. So we didn't feel that mediation was warranted. And then there were two um comments with respect to service fund.
One is we've been finding larger student accounts receivable balances in many of the districts that we go to. Sussex wanted case at 625 that was 38,000. I know that's very difficult to resolve but I just wanted to bring that to
attention. The district is doing what they can to resolve that. And then there's also another required calculation for food service fund to see if you have any net cash access resources terminology, not hours. So if you do have that, you're supposed to reduce
that. I personally think it's a positive when you have more because it gives you opportunity to buy things. We do work with some districts where the the district actually has to fund the cafeteria because they don't have enough money. And then um the one formal
recommendation that we have is on the DRS. It's the district report transfer students every year in October at the same times. It's done. you have to send into the state a listing of all the students that
are transported and you know whether they're regular education student or special education student whether going to um you know special school or uh they're going to a nonpublic school and we did notice that you know there was uh there were certain in certain categories
there are no students reported and we also noted that the number of students was significantly less than prior and then you know They did notice that the district didn't receive any public transportation funds for the year and generally they do and that the amount of
transportation aid that was received in 26 was significantly less than that received in 25. So that the recommendation is just to make sure that you know more care is taken and reporting those students. And then we always include a couple of
suggestions. the governmental accounting standard board or Gatsby is always busy putting out new things. So next year there's two new statements which are going to be implemented. The first one I'll talk about is 104 that's capital
assets that principally has to do when you're selling a building or other property. So I don't think that will likely affect the district but 103 is going to affect all our school districts. It's not going to have any effect on the amounts in you know the
financial statements that you will see but it's more like a presentation and in some cases more information less information. So there's one section we call the actual the management's discussion and analysis. So they're
cutting down the number of categories in there or areas that we're reporting on but they want more expansive analysis. And then also the food service and the care program are considered proprietary funds or enterprise funds and the presentation then I don't think the
final numbers will change but the presentation will and then also the budgetary comparison schedule for the general fund will get another variance and then I have a couple other suggestions that usually some other
districts as well there's something for confirming orders when a purchase order place after an invoice is received. It's pretty common. It happens more like in an emergency situation, but if the Department of Education would come out, they're looking for these confirming
orders. So, it's just a heads up. And then you have a food service management contractor who is the one who operates the cafeteria. They provide an operating statement every month. And we noticed that the daily sales for the operating state and the district's records weren't
in agreement. So we were suggesting that on a monthly basis that's and finally the shy fund for the business administrator the role when the the role of the treasurer was initially uh designed the role of the treasur was involved a lot
more had access to funds now it's more the business administrator that position has changed over time so we just suggest that the sh coverage this administrator we get the same level charge done a lot of talking so I'd be happy to
answer any question anybody might have >> where where on the summary was the lunch balance >> in the actual app for itself oh and the summary the summary like the one that's
the synopsis of audit >> yeah wherever you got the number from where can I find it >> you can find that in the the um actual app for yourself Yeah. >> Oh. Um, actually it's in the
AMR. There's like a little gray book called the Amore. I don't know whether everybody got like Did they get a digital? >> They did, but I think because the meeting was cancelled. >> Oh, sure. Right. A lot of districts are struggling to um
get the student receable collected. always appreciate the diligence you do with the audit report, you know, just in I always ask in layman's terms like because I've seen on the news some just sound like mindboggling stories of a couple of districts in New Jersey like I don't know characterizing it as like
missing massive amounts of money and you know when you look at our books and you audit everything just in layman's terms do you detect any malfeasants or we're missing large sums of money or anything like that? >> No. Thank you. >> Okay, thank you very much.
>> Thank you. >> At this time, we will move on to audience remarks. Members of the audience are invited to make comments about items on this agenda and matters of interest to the district. We have any audience remarks? Being none,
we move on to the board secretary certification. Pursuant to NJAC6A23A-16.103. I certify that as of December 31st, 2025, no line item account has incumbrances and expenditures which in total exceed the line item appropriation
violation of NJC 6A 238-10. Thank you, Mr. Dreer. Um, we move on to the approval of board minutes for January 8th, 2026 annual reorganization in regular session and executive
session. Um, can I get a motion? Thank you. A second. You any discussion? >> Roll call, please. Mrs. Simmons. Yes. Mrs. Barco. >> Yes. >> Mrs. Deli. Proceed. >> Mr. Gio. >> Yes.
>> Mr. Little. >> Mrs. B. >> Yes. >> Mrs. Space. >> Yes. >> Thank you. At this time we do need to go into executive session um for approximately 45 minutes. Action will be
taken. May resolution. Whereas pursuant to NJSA 104-12B with the Sussex Blind Regional Board of Education may exclude the public from that portion of a public meeting at which the board discusses any of the matters described at NJSA 104-12
or 9. Now therefore it be resolved that the Sussex Wanted Regional Board of Education shall enter into close session to discuss personnel and legal matters. Now therefore it be further resolved by the Sussex Wanted Regional Board of Education that pursuant to NJSA 10-13B
the timeline and the circumstances under which the discussion conducted in close session can be disclosed to the public is when the need for confidentiality no longer exists. Thank you. Can I get a motion? >> Motion. Thank you. A second.
>> Thank you. All in favor say I. Any else? We are back in public session. Thank you for waiting. Um at this time we will move on to the presentation of agenda items. Thank you. Under personnel, I'd like to
move items 1 through 17, administrative employing number 16. >> Um, can I get a motion? >> Thank you. A second. >> Second. >> Thank you. Any discussion?
Roll call, please. Mrs. Simmon, >> yes. Mr. Gon, >> yes. >> Mrs. Deli, yes. Mr. Middle. >> Yes. >> Mrs. Morocco. >> Yes. >> Mrs. Balone number 12. Miranda Yannish and Stephanie Short. Yes.
Mr. Space. >> Yes. >> Under policy moving items one and two. >> I get a motion. >> Motion. >> Thank you. A second. >> Second. Thank you. Any discussion?
Roll call, please. Mrs. Simmons, >> yes. >> Mrs. Deli, >> yes. >> Mr. Ger, >> yes. >> Mr. Little, >> yes. >> Mrs. Morocco, >> yes. >> Mrs. Balloon, >> yes. Mrs. Space, >> yes. Motion carries. >> Under finance, moving on to 13.
>> Can I get a motion? Motion. Thank you. A second. I'll second. Thank you. Any discussion? Please. >> Mrs. Morocco, >> yes. >> Mr. Simmons, >> yes. >> Mrs. Deli, >> yes.
>> Mr. Gio, >> yes. >> Mr. Little, >> yes. >> Mr. Balone, >> yes. >> Mrs. F. Yes. Motion carries. >> Under special services, meeting items 1 through 11. Can >> I get a motion? >> Thank you. A second.
>> Thank you. Any discussion? Roll, please. >> Mrs. Deli? >> Yes. Mr. Little? >> Yes. >> Mr. Gun? >> Yes. >> Mr. Morocco? Yes, >> Mrs. Simmons. >> Yes, >> Mr. Mrs. Motion carries. >> Referring to the addendum under the
personnel, I like to move items 1 through 18. >> Can I get a motion? >> A motion. >> Thank you. Second also, thank you. Any discussion? Roll call, please. >> Mr. Dashion,
>> yes. >> Mrs. Simmons, >> yes. >> Mrs. Deli, >> yes. >> Mr. Little, >> yes. >> Mr. Morocco. >> Yes. >> Mrs. Balone abstaining from number 12. Miranda Yiannes. Yes. The rest. >> Mrs. Face. Yes. Motion carries.
>> The policy. >> Can I get a motion? >> A motion. >> Thank you. A second. >> I'll second you. Any discussion? >> Roll call, please. Mr. Gum. >> Yes. >> Mrs. Morocco.
>> Yes. Mrs. Deli. Yes, Mr. Little. >> Yes, >> Mrs. Simmons. Yes, Mrs. Malone. Yes, Mrs. Yes. Motion carries. >> And under special services, I like move it bye 20 through 10. >> Make a motion. You a second.
>> Thank you. Any discussion? Roll, please. Mrs. Shelly, yes. Mr. Little, >> yes. >> Mr. Gon, >> yes. >> Mrs. Morocco, >> yes. >> Mr. Simmons, >> yes. >> Mr. Balloon, yes. Mrs. Yes. Motion carries. >> And under curriculum, item item number
one. >> Can I get a motion? >> A motion. Thank you. A second. >> I'll second. >> Thank you. Any discussion? Roll call, please. Mrs. Deli, >> yes. >> Mr. Gish, >> yes. >> Mr. Le, >> yes. >> Mrs. Morocco, >> yes.
>> Mrs. Simmons, >> yes. >> Mrs. Balone, >> yes. Mrs. >> Yes. Motion carried. Um, at this time we will move on to unfinished business. Does anyone have any unfinished business they'd like to discuss?
Seeing none, we'll move on to new business. Does anyone have any new business they'd like to discuss? >> Just curious, picking folks brains just in the last rundown, I give you a rendering of a potential. You know, we we got the grant this year for the uh front of enhance the front of the Sussex
Middle School recreation grant. So, I was going to apply for one for next year. No guarantee we're going to get it. We'll be competing with the township. They're going to put application forward. So, I feel like the state has a habit of like alternating who gets it. Um, but if we were fortunate enough to put I submitted a
rendering of like a potential outdoor classroom type environment if anybody had a chance to look at that. >> Yes. >> Yeah. Cool. >> Very cool. >> Not cool. Yeah. Okay. I I put it in there because of you. I I appreciate it. We talked about it in building secret house, but we there was some speculation
over where uh something of that stature would be placed. Yeah. At the 15 where >> Yeah. I mean, I haven't gotten that far, but there used to be kind of where the trail head is for that current, you know, the one in the bushes >> were bushes.
>> Yeah. Uh in front of that there was an area that used to be like an outdoor space where where they had benches and things like that. So, >> um, but you probably have to consult like with the wetlands and all that kind of stuff. >> What it specifically look like? >> No, that was just something I found to
kind of an idea of what my what I was thinking, you know. >> Yeah, I like that. >> Yeah. Okay. >> Exactly. Y >> Thank you. >> Anything else? Seeing none, we'll move on to audience remarks. Members of the audience are
invited to make brief comments about items on this agenda and matters of interest to the district. Seeing none, um we do not need to go to executive session. Um can I get a motion for adjournment?
>> Thank you. A second. >> Thank you. All in favor say I. >> No. Good night.