Scar >> here. >> Strife >> here. >> All right. First item on the agenda would be B1 Lake's elementary update. Dr. Gillespie and uh Carrie Cruzmark. [clears throat]
Welcome. Thank you everyone. It's great to be here. Appreciate the opportunity to speak to the board today and share just a little bit about Lake Ears Elementary here in White Bear Lake. Um so just a little bit about Lake Ears
Elementary. Um every year sometimes we come up with like what's our kind of a theme. This year we had a little activity threw a little AI into Gemini. It was amazing. It worked so awesome the first time and it created what you see that little graphic there. Roots to grow, wings to fly. What a great way to
describe elementary school building that foundation. Then I thought I I should have stopped, tried to do some refinements. Thank goodness I saved what I had first created and it just went downhill from there. So clearly my AI skills and navigating that uh needs some work, but it's a good growth area for
myself, but it is kind of amazing what AI can do. And that was just one prompt. So, kind of the world that our kids are walking into. Um, a little bit about Lake Airs, our mission statement. I won't read the [clears throat] whole thing for you, but I just like to point out a few key words
that resonate with our school staff, our community, uh, our parents that created this mission statement several years ago. Uh, really is about compassion. Uh Lake Ears is about empowering kids, giving them that confidence to be
learners and u also uh advocates for their their selves. Uh we really strive on thinking from an equitable lens or approach to what we do at our school. Uh really thinking about kids as individuals. What can we do to meet their needs? what what are the things we
don't know that we need to try to think about and get to know to make their student experience um the best that it can be at our school. Really inclusivity is a huge thing at Lake Ears. We have a lot of diversity, a lot of different um backgrounds uh that our kids and
families come to us from and just making sure we're really a welcoming community. So, and also of course our job is to uh teach kids, support kids not only academics but social emotional learning and making sure we follow those guaranteed and viable uh approaches to
instruction and giving our kids what they deserve so that they are uh able to be not only lifelong learners but align with some of our key words that I mentioned with our mission statement. Just a little overview of just kind of the breakdown of Lake Ears. We're a
little smaller this year. We had a big fifth grade that went on to sixth grade. Little smaller kindergarten this year. So, we're at about 355 give or take. Every day is a little different. We get new enrollments, kids leaving every so often. About 355. With our prek, we do have one prek program in our school. So,
we're right around that 372. Uh pretty diverse from a socioeconomic perspective at about 49%. ML I believe Sarah Spear from Vadness is not here to correct me but we are the second largest ML school I think at uh
in White Bear for elementaryaries with 14% of our students learning English as a second language. Um special education is at 21. I just like to point out that that is a little higher than the district average, but that is also because we provide um a quite a handful
of kids that come to our school that are non-public school students. Um Magnus and other uh private entities, but those students re, you know, that need special education services. uh they come to our site and receive those supports in
speech, language, um academics, whatever the their IEP or needs are. So sometimes my front office is kind of a revolving door with lots of friends in and out, in and out. They have the routine down. They come in, they say say hi to Miss Summers, and away they go. So
um again, kind of that inclusive, welcoming environment. Um and then just a little bit about, you know, what makes up our diversity. you know, we have 60% of our students are white and we have a lot of diversity with Hispanic, Asian, uh, black students, Native Island, Pacific. So, a good, um, variety of
students in our community really reminds us like what Lake Gears is all about. And that's why going back to that inclusivity and really empowering our students to uh, see them as who they are and embrace that and what are their strengths that they bring to our school.
uh some accomplishments and initiatives here at Lake Years. One thing um if you remember and were here last year when I shared we are an AVID site. We are an AVID elementary advancement via individual determination. We started that in 2019. Uh we are also a bar
elementary site which is building assets reducing risk just helps us with a framework of how we are supporting students both academically and social emotionally. A little more about AVID. Um this is
kind of my quick little uh overview if a parent asks me and doesn't have a lot of time or maybe they don't want to hear the full in-depth because I could talk forever about AVID. But it really is like best practices. Good teachers at any school, White Bear Lake, anywhere are doing good instructional strategies
for their students. AVID is just that with a lot more intentionality. We're really aligning instructional strategies that are in those we call wicker w areas. And there are lots of strategies
in each of those areas. But we really kind of think about like what are the anchor ones? what are the ones that we want to see our kindergarteners starting to learn and they've really expanded it by fifth grade. Um so there's consistency stuff that they see and are exposed to but it also they can expand
on those skills and of course that is stuff that they can take right into middle school and high school. Um everything from focus note takingaking I know I could have used that in college a lot how to take notes because I didn't know how. And one of the things with note takingaking is teaching kids how to
take notes including kindergarteners. So and then bar the multi-tered systems of support uh again it's a process that helps really align the work we do with our students and the needs of our students helps our teachers kind of focus in on kids. But one thing about
bar and and you maybe you've heard this from other schools that do bar uh it's really it focuses us on that strength-based approach. I always like to say teachers are fixers, principles are fixers. We see kids, we want to help them learn, grow, expand, what what are they good at, what can we make them
better at, but sometimes we forget that they already come to us with lots of great things. And this just helps us have that intentionality of like what are the strengths? Start with that. And not that our teachers don't do that, it's just but like we get caught up in the but we need to help our students and
that's just out of love. So bar is one of those great things that gives us a good framework. Student achievement. Um just a few highlights. There's lots of data that we're digging through because we've hit that midyear. Uh but just a few things to share. We have a midyear goal for our
kindergarten and first graders this year uh to be at 60 and a half% in low risk on the early reading composite score. And we had a 12% increase from the fall baseline. And our spring goal is 67%.
We're already at 66. So the kindergarten and first grade teachers are really they're locked in. As they told me the other day, they're like, we're locked in. Like great. Um and you know, growth and numbers are are wonderful to share, but sometimes also another piece of data
is like, well, how are some of those kids that are some of our most atrisisk students doing? Are we moving them? Are they making changes? So, uh, as it says on the bottom there, 55% of our kids, um, that were high risk, um, in the fall
score are now some risk. So, that is a huge number of kids that were that most risk academically in K1 are now in that kind of that middle bubble. That means they're growing. So, kudos to that K1 team. They were really, like they said, locked in.
Um, grade two, five, a little bit broader group of grade levels. Again, some things that they are really focused in on and proud of this year with their goal as a grade level 25 band in our fluency. 35% of the kids um that were in
high risk in the fall um have shifted to some risk. Again, that's a big chunk of kids moving out of the most needy areas. And 23% of our kids in the some risk and kind of those bubble kids we like to say are now in low risk. So again, we're
making good progress, but we're not done yet because we want to keep moving more and more kids up and growing. Uh, as I said, you know, we have a a good number of students that are ML, multilingual students. And again, when we think about those kids, they have
another piece that they're working through learning English. And this is something our team is very proud of at Lakeet. 50% of those students that scored in the high-risk um winter we are at 28% so we have 22% growth um of just
those ML students so again on the right track making good growth um some of our focus areas this year two key areas we're working on this year really were to lock uh align into our
new um um evaluation tool called the 5D and the five dimensions of learning but our building has really focused in on everyone is really working on learning targets that are connected to standards. So students really know what it is that they're supposed to be learning through I can statements or learning targets and
then really using formative assessments. Teachers do a lot of things to see how their kids are learning. Did they get that concept or not? But then using it, what are we doing to intentionally use formative assessments to inform instruction, future lessons, reteing and
so forth. Um, but really that also kind of aligns with some of our data driven dialogue. Really thinking about what do we know about our kids? What can they do? What do we need to focus in on for growth areas? And then with our instructional coaches, we are in engaged in uh coaching cycles which is a really
powerful tool where our teams can collaborate with our instructional coach in a student focused um collaborative conversation and really deciding what do they want to tackle. Is it a math? Is it a literacy strategy? is a lesson that they're working on, but that ongoing
dialogue in the coaching cycle that really focuses on the students and the student experience and how does the teacher help that student get to where they want their students to be. Um, like any school, we're always
thinking and reflecting and where do we want to go? What do we need to refine, adjust in real time because that's what we do. Uh, one of the things we've realized is there's a lot of best practices and instructional strategies that align with a lot of the work we do. And one of the things that we want to
continue and we realize is um this the time is time and real estate, right? Time is always uh valuable and we never have enough of it. So prioritizing some more work during the remainder of this year to really bring more professional
learning around our AVID strategies. Making sure new teachers that are in our building are getting those foundations and helping uh our more veteran teachers get reconnected or go back and be like, "Oh yeah, I used to do that. Why don't I do that anymore?" It's like, well, we
get busy and we forget. Um but again aligning things to instructional best practice um and continuing that ongoing learning um as a staff. Um and so the rest of this year we're planning on three uh more PD sessions um around AVID
learning strategies and then our site team um made up of a great a few different grade level team members and staff will think about you know what do we want to do this summer get feedback from our staff and how do we want to continue the learning into next year uh
with our professional learning not only with AVID but other areas that might come to U student experience. We have a goal this year to really make sure we're doing everything we can with uh attendance. Uh one thing that I'm very
proud of at Lake Ears is our goal is to have 85% of our kids attend 90% of the school days. Um we're currently at 94% of our kids are attending 90% of the school days. Now, knock on wood, the flu bug and all things derail my data, but
that is a great uh start to the school year. A lot of it goes down to some action steps in our uh building improvement plan, which is good teacher communication. Parents are connected there if there's something that we need to make sure they know about attendance or just checking in. Hey, we haven't
seen Johnny for three days. Like, what's going on? You know, it's not a gotcha, but it's more of a we care about your kid. Is there something going on? Are they just sick? Did you not did you forget to call? uh just making sure we have good communication and making sure parents understand the guidelines
because sometimes they don't realize that oh I do have to call in and communicate that my students out and then oftentimes [clears throat] those phone calls lead to our community connect team which is made up of myself our social worker um and we discover
that there's a barrier and we're able to at least try to navigate that or learn more or help the family. More times than not, we are pretty successful in figuring out something to support the family, whether it's homelessness or transportation needs or um maybe there's
just some other dynamics that we can help with outside resources, point them in the right direction. So, I went fast. Um I know time is precious tonight, but any questions, things that I um piqu
your curiosity or any comments? >> Do we have any questions? Miss Bloyd, >> um for for AVID, how many students do you have participating overall >> in AVID? Uh all all students, K5, >> every single one.
>> So it's Yeah. So middle school is a little different where it's more of a an elective, but AVID and elementary is really like a framework of how we design instruction. So teachers are teaching using those best practices and all students are experiencing the strategies
based on teacher instruction. Some schools I will say that are not in Whitebear but others might be only a third through fifth or a fourth and fifth. It just depends on how they're designing it and it just sort of how it came to be. We had the opportunity to
have all staff get trained in in 2019. >> All staff was has been trained in a >> in 2019. Now, when I have new staff coming in, that's, you know, making sure we get them on boarded and trained in, but you know, but like it's never a one and done, right? We always have to keep
learning and growing and collaborating. >> Um, for the instructional coaches, uh, how is their time structured? Like how many instructional coaches do you have visiting your building? Like how many times per week are they in the building?
>> So, I have one instructional coach that I share with another building, but um, Right now we do that with um basically like building student size. So I have my instructional coach 60% of the time and another building has her 40%. And we
just work out a a schedule that works well for both myself and the other school. But obviously having consistency. So usually we're like three weeks on then they then they do a session and then we have have her back. But it's nice being a Willow Lane is our
partner school. So there's always things that are coming up and teachers want to collaborate. So the principles like uh Will Olay and Jen Sex Hour and I just like we're flexible like what can we do to help each other out? Do they do any type of evaluations
um maybe not like official evaluations um for different teachers or different uh grades on maybe where there's some gaps and things or what they're doing right that we could pass on to another building or another
classroom. So, you know, the instructional coaches, we have to do peer review and that's part of statute with observations, but that's something the instructional coach does. Um, they'll partner with the principal and like who are the teachers
that are um on that rotation of doing the peer review and then they do an observation. They're having feedback sessions with that teacher around growth and opportunities. But that's between them and that that colleague. And I know a lot of times from conversations they're always talking about, oh, you
know, I you you were asking me about how you can increase something or this strategy or you want to learn more. Maybe you want to go watch this teacher. I'm sure there's I know there's lots of conversations that they have about growth and opportunity. Or they might just like, let me get back to you. I'm gonna learn more about that and maybe we
can partner again in the future on that particular question or strategy that you're curious about. Well, I'm excit excited to see the percentage of growth you're seeing. So, thank you for that. >> So am I. >> Thank you.
>> Okay, >> Mr. Ellison. >> Couple questions, Mr. Cruz Mark. First, um how many do you know how many of the the elementarymentaries in the district have AVID at this level? >> One. >> So, just like yours. Okay. >> Um
and maybe this is a question for for Dr. K. Um, is that something that we're considering expanding or are we keeping it at lakeairs only >> or Miss Babish? >> Hi, I can speak to that. So really um
it's about the instructional leadership I think of the principal. Okay. Um really seeing a need um for an instructional framework that's specific um to college and career readiness and and things like that. So it really needs to be a a fit for that school and the
needs of that school. Um so we have entertained and I have talked with some other elementary principles but as of right now it's just Lake and then we have the AVID elective at the middle school and the high schools. >> Right. And then I have the same question about bar because I know that we've
really been expanding bar in the last couple of years. Are there other elementaryaries that have bar as well? >> Uh so my colleagues uh Sarah Sphere at Vadness is a bar school. Willow Lane, Gen Sex Hour, myself for the elementary, and then I believe both middle schools
>> and the high school >> and then Yeah. and then the high school. >> Okay. >> So, we were lucky enough to receive grants so that we could expand it at those elementaryaries. Were um very active in looking at our whole um student support framework, the multi-tered systems of support, and bar is well aware that we'd be interested in
expanding it um to other elementaryaries with that grant support. And we also try to manage how many initiatives and how many things our you know principles and staff are receiving. So we had Carrie and Sarah. It was like right before we started letters that that grant came for them. So continuing to work with the
principles again but it is my desire with them to um have a bar at all of our schools. It'll just take a little while for us to have that. >> Yeah. I mean it's been really successful and I remember when we first went to elementary schools that was a really big deal. So thank you. Um the other question I have and again this is Mr.
Mr. Kzmark, but also uh Mr. Wald, Miss Johnson, when you were talking about special education students coming in from outside schools from charter or private schools, how is that funded? [laughter] I'll just look right over here.
>> We capture ADM um adjusted daily membership for those students as well. So, their attendance counts towards um funding. >> Okay. Okay. >> So, it's not coming necessarily from the charter school. It is coming from >> state aid. Okay, good. >> I just wanted Yeah, I just wanted to make sure because that's something that
I wasn't as familiar with. So, >> wonderful. Thank you. >> All right, Miss Draoji. >> Um, yes. Couple of things. Um, thank you for your presentation and your work. Um, your growth around literacy. If I were to ask your teachers, it's exciting. So,
very exciting to see. If I were to ask your teachers, what is the number one thing that changes that they have made or strategies that they're using, what would they say? I think one of the things that they will say is um letters, the letters training
and the initiative we took and prioritizing that is really had educators think differently about their practice and of course connecting it to the science of reading and the research and just again it's founded in best practice. Uh and sometimes it's going back to well what does our letters
training do? taught us, you know, when we're struggling with, you know, instructional decisions or with um how to approach instruction for students that might still be struggling. Um and then probably another thing they would say is
um you know, part of a principal's job is to you know, keep using the same important phrase, but guaranteed and viable instructions like are we doing what we're supposed to do? are we doing the the curriculum with fidelity? And my
kindergarten team, for example, um they will just say, "Well, we don't do anything special. We just teach the curriculum." Well, I know there's more to it than that, but because they are just special themselves and do great work, but that that's the found that's probably the foundation is like starting there and making sure you do that with
fidelity and with high integrity and quality instruction and then the rest, you know, is just makes it even better. So, um not drifting away from um what has been designed by many people in our district, including many educators who
are part of that instructional uh team that has helped design and make decisions around curriculum. >> Thank you. Um AVID, I don't know enough about it, but is it something that is aligned with standards? >> It's really
>> or is it >> for elementary? It's really founded in instructional practices, best practices, strategies. Um, so you know um if I was to pick um you know like the reading
strand or the reading um area for wicker we like to say how do you make it rigorous? Um you know there's um um now I'm drawing a complete blank on the strategy. Jen, you probably know what strategy I'm talking about.
Well, that too. But what's the broader focused >> or focused notes >> focused note takingaking or critical reading strategies. There you go. >> I had it just disappeared. So, but yes. Um, you know, so really again, what are some of those key strategies that are
high impact to help students grasp those concepts? >> So, not necessarily the standards, but how to help them meet those standards. >> Okay. And the last thing, uh, have you seen any, you were talking about your attendance rates. Have you noticed any
change in the last month in your attendance rates in relation to the activity around ICE in the region? >> A little bit. It's been very like I thought we would have like, you know, going into it, I thought I would see, you know, a certain number of
kids just not coming to school, but it's been very dayto-day. We'll have families give us a heads up that yeah, we're probably going to be out for a few days and then they show up the next day. And I think it's just for every family is different and every family's comfort
level of what what they're dealing with. And I, you know, I can't imagine what what they're working through. I just know that if they're coming into our doors, you know, we're ready for them. Keep school as consistent and safe as possible. and and uh you know with all the things that are going on outside for
those little friends like the best thing we can do at our school is just you know make it nice easy calm consistent because then they can predict what the day will bring and that brings safety and security as a student. So so it hasn't been as significant as some some
of my other colleagues even though we do have a quite a diverse population. Um and again every day is different you never know. So, >> thank you. >> But I'm glad they're glad they're there. Most of them are there almost every day. So, >> great.
>> Mr. Scar, >> you go ahead. Go ahead. I was just gonna thank you for the presentation and also um you probably regret um having talking about AVID and bar because now I got another question. So maybe note to self don't include it extra, right?
So for AVID, would you use that for um where you would have more inexperienced teachers or what what would be the driving force for using that? So
with AVID, as I said, it's good teachers. Any school, White Bear Lake, somebody across not too far away that we don't like to talk about, you know, those competiting neighbor schools around here, any school, we know good teachers do good practices in all of
them. And you could go into any of those schools and if you were aware of what strategies kind of fall into the AVID strategies, you would see it happening in many schools. They just don't call it AVID perhaps. Um but because we have
identified well AVID has identified really strong core [snorts] strategies and there we know there's many many more um these are some of the high impact strategies and we want kids to really learn these skills or be exposed and and uh engage in these strategies when
they're doing learning. Um, philosophical chairs is a great way to uh debate and not just debate because I like we our kindergarteners get into using philosophical chairs. For example, we teach them how to read a text, learn something about it. Literally, they will
um say dinosaurs are unicorns, but they have to then I think dinosaurs are better because and they have to go back to like why they think the reasoning is behind that. And it's going back to the evidence that they read. Uh but you know that's a kindergarten but as we you know get that with older kids with more
complex texts they can really they're using a lot of uh analysis and synthesis of information to uh engage in pretty high level debate conversations and so that's just an example of like a strategy that would be good in any any
arena right >> I'm just curious I mean do you benchmark that with other schools that may not have that same framework. You know, you're you seem very confident that it's working. So, that makes I
think that makes everybody in the room feel good. Um, but how how do you know? >> Well, I think some of it goes to to the data of like how are we doing academic um I know I don't have avid data from the national perspective, but there's a
lot of data that can >> could that we could reference and share that later. But um one of the things like you said like how do you know or what what that decision like it it creates a a a foundation for all teachers in my building and it depends
on what what what's the makeup of your building. You have a lot of young teachers, old teachers, old teachers, veteran teachers. >> Oh that's we know what you meant. We know what you meant. We're not offended if you're >> but you know the the point I guess is
just you know it creates high impact strategies which we're just doing it with more intentionality. Good teachers will do a lot of the same things but maybe they're not as intentional. So if we have the same core three or four strategies in a in the writing area in
kindergarten, well it's going to look different in kindergarten but then first grade, second grade, and we just keep building on to that making it more rigorous. Um and with all those strategies, it allows our kids to really have a good foundation of being successful as they continue
through the school grades. >> All right. Thank you. And the other thing just on the attendance, that's great. And um you know, I think the parents and the guardians of those kids also deserve a shout out as well. >> Thank you. >> No, we appreciate that too because when
they're they get them to school and that's half the battle, then then we can do our job. Right. >> Thank you. >> All right, Miss Daniels. >> Yeah, I'm just Hi. Um, just wanted to I'm glad you mentioned special education
and and realizing that you're a little bit higher than the district average. So, you get the community of grace kids that our district is obligated to u evaluate, write IEPs, and provide services for all the private schools within our school boundaries. So, um,
there used to be five or six. I don't know what we're up to now, if we've lost a couple. I know St. Pas, I think, went to Liberty Classic and we have St. Mary's and we have, um, Monasuri. And so, it's I just want the public to realize that we our public schools
provide all that for our private school kids and and we develop good relationships with those principles, with families. So, we know that we want all of our kids in our community to be successful. So, it's great that um you said it's kind of like a revolving door
like kids are coming in and they're coming to their services >> at your building and welcoming them in just as you would any student coming from the community. So, I think that's great and and I know um you have quite a I think you have a cluster of level two
program there too >> in your building. So yeah, >> you're providing lots of good special education services to us. So thanks for that. >> All right. I just want to close by saying thank you for everything you're doing. You know, one of the things that
caught me was when you talked about your teaching your students to take notes. And I thought that's great because having students take notes is one way of transferring knowledge from your working memory to your short term. And so that's helping them remember it because we get so much information. It's easy to your
brain is going to filter it out but by taking those notes. It lets your brain know it's important. So keep that up. That's a great and keep up your attendance. That looks awesome. So thank you for everything you do. Can >> I say one more thing? >> Oh, sure. >> Just because you brought up charter schools. So I [clears throat] was going to say public charter schools we do not
provide specialized services for because public charter schools are like their own district. So they have to provide those. So, so it's the private schools. >> Okay. >> Just point of clarification. >> Thank you. >> Thank you for your presentation. >> Thank you. >> Thank you.
>> Okay. We're [clears throat] going to move on to discussion item. Excuse me. B2 Lincoln Elementary. Dr. Gillespie and Mr. Morris. >> Hello. Um, my name is Brian Morris. I'm the principal at Lincoln Elementary. And
I want to thank uh Mr. Arcan, Dr. Casmichek, and the board for uh having me here today. Um so I'm just going to similar to what uh Mr. Carrie Kruzark did, just share some uh things about
Lincoln um and about the things the the good work that we do. Um, one piece about Lincoln is that, you know, we think about Lincoln is is our goal is to create a safe and respectful learning environment where our students can
attain their hopes and dreams. Um, if uh and in explaining to you, I'll get into more detail about that, but just this evening, I just want to give you a brief overview of of Lincoln, sort of who we are and our goals and initiatives for this year. um snapshot of our current
academic progress in reading and math and sort of how we respond um to student data in reading and math. Um our work on uh school climate and culture and so that's uh our house system uh that we have is a large part of that and how we're building student and staff connections within the school. Um and
then our ongoing work right this is uh we're getting late into January. we've got our our a lot of a lot of work that has been done, a lot of work still to do over the year uh course of the year. So, just to sort of share some of those efforts uh with you as well.
Um so, I come into this thinking, oh, the school board, they they know where Lincoln Elementary is. But just to to give the public as a whole uh that information, um we are in a a very vibrant neighborhood school very close
to downtown. Um, our we have our musical going on right now. Our rehearsals just began at uh the Central Middle School auditorium. We are in walking distance. I walk the patrols over um at the end of the day, those that are in the the
musical. So, we're in walking distance uh to Central. Um when the weather's nice, we're also walking distance to downtown and we take advantage of that. Um Lincoln is known for its focus on student achievement, welcoming climate, active parent involvement. um and just
our passion to partner with uh parents with families and guardians um just to prepare the whole child to reach their hopes and dreams. Um and and also just as uh Mr. Kmark did uh we had a group of uh teachers,
community members uh and uh parents come together um twice [clears throat] over the past 10 years to lay out a mission statement. Um again the the the pieces that I you know I am not uh a principal who has every part of the mission statement and every action move
memorized but just that safe and respectful learning experience and achieving hopes and dreams like those are the words that I feel sort of embody the work that we do. Those are the words that you know I think charge get uh
families and teachers charged to serve um our students the best they can. Um so who are we right now? We have about 451 students. Uh that's 16 uh K5 classrooms. So that's three classrooms
per grade except we have a small incoming kindergarten class here. We have just two classes. Small outgoing fifth grade class. Uh two classes. Um we also host uh the expirations program and we have three classrooms there and those are multi-age grades three through five
classroom um for our uh sort of a magnet for the district um for our advanced learners. Um like most of our uh our or all of our elementary schools, we offer PE, music and art classes. We uh also have a special service cluster
classrooms um within our school um as well as uh partner and on-site services from licensed therapists through Northomes um and additional uh student support in reading core and math core. our building goals and initiatives. Uh
just we're going to focus on um our academic and uh student experience goals. Um our academic goals for the year is at more than 80% uh as a building, but then in some of our grades uh where our students are starting at a higher uh percentage rate
in the fall. Um we have the goal of 85% or higher. um we'll score uh low risk in reading and math and that's as measured by our fastbridge assessments, our screening tools that we use fall, winter, and spring. Um we have a a goal of uh closing gaps between student
groups and academic achievement, reducing that by at least five percentage points this year. Um as well as gaps in attendance um and our student experience goal. So that is how our our students feel about the school, whether or not our students are coming to school. we were looking at at least 90%
of students reporting positively to a measure of school belonging and at least 90% of our students um in attendance 90% of days. So how are we moving towards those? If we look at uh academic progress um this is kindergarten and first grade. I know
you've seen some of these graphs before. Um we're looking for as many kids as possible in that green lowrisk range. Um, so in reading this year in kindergarten, we started off the year with close to 72% of our kids in low
risk. And our kindergarten team has gotten our uh 86% of our kids sort of our our uh halftime check-in in the winter um to uh get into that low risk. Um in first grade, we started off the
year a little bit below 72%. We're still in that 71 to 72% range. Um, so our kids, our uh percentage of kids uh at low risk has stayed about the same from fall to winter. And again, we're looking
for that increase uh in kids in uh low risk. Um and just a reminder, you know, and I think it's important just looking at these two slides, when uh the percentage of kids in low risk stays the same, those kids, we still have kids
growing. they're just growing at the same rate of the national norm. When we have uh when we have an increased number of kids in the lowrisk bucket, we're achieving uh accelerated growth compared
to the national norm. So I I don't want to just like right now our reading hadn't uh increased low risk from fall to winter. Those kids are still growing. they're just showing growth at the national average.
Um when we look at math at our primary years, we see increased uh percentage within low risk in both kindergarten and first grade. Um, we started kindergarten uh with uh close to just below 80% of our kids at low risk and by now the
winter check-in kindergarten team has gotten uh us to 95% of our kids in the early math uh measure are in the low risk. In first grade, they've taken uh close to 83% of kids uh at low risk and moved that to 87. So both of those areas
showing that accelerated risk higher than the the national norm. Um, looking at our upper grades, they have another band level. The blue band is quote advanced. Um, so we really focus on the green and the blue. Um, and really what you want to see across the board is,
again, I talked about with the the primary age, the the green expanding here. I think it's a little easier to look at. Is the red and the yellow shrinking? Right? Are the the percentage of kids in the high risk and the medium risk um is that uh decreasing? And
you'll see at a lot of our grade levels in reading it is um in in second grade uh we're seeing that or you know I've got my next slide just gives you a bar. It makes it a little easier for comparison. That bar is the if if we can get our red and yellow down below that
bar then we have 80% or more of our kids um at low risk. So you can see second grade has a little bit further to go but they're moving in that direction. Third grade in reading um has increased the kids in the risk in advanced getting
down to that 80%. Fourth grade stayed about the same um right around 80%. In fifth grade, we've got uh our kids that are in uh low risk and advanced has decreased a little bit. So, so there's
you know we've got I feel for the most part our kids are heading in the right direction. What do our teachers do when they see, oh, we don't, you know, our winter check-in doesn't show us moving towards that 80% goal, that 85% goal. Um, our kids are still
growing, but we've lost a little bit of ground in the the percentage of kids. And that's really where, you know, I I think when I spoke uh at the work study meeting last year, we had a really heavy focus on our collaborative collaborative teams and building that collaborative
team time. That's where a lot of this work takes place. Um, this week we're having our data uh team data meetings um that are related to these these winter check-ins where we look at who are our kids, our specific kids uh that are not
where we want them them to be. What are we going to do both in our uh core learning time in reading and math um to to push them in the right direction? what are we going to do in our win time, our 30 minutes of what I need time where
teachers uh take kids into smaller groups and really focus on some of those skills that might be holding them back. So, we're at that part of the cycle um right now with that goal of having all of our kids um at that low risk for
being behind by the end of the school year. Just looking at math real quick. Um you you'll see that um our second grade again moving our kids accelerated growth compared to the national norms. Third
grade the same, fourth grade the same, fifth grade about the same as the national norms. Um all of them getting to that 80% line or getting awfully close and moving in the right direction.
Um just next transitioning from sort of that academic progress in reading and math to um sort of what we're doing to to come through on some of the parts sort of the the kids feeling of belonging providing that safe and
respectful environment. Um making Lincoln a place where families and kids feel like their hopes and dreams um can be accomplished. Um, actually I see I can't click through slides and follow my own notes at the
same time, but I did want to share we had our kindergarten open houses two weeks ago, three weeks ago. Um, and at Lincoln and at a lot of other schools, we asked families and some kids, um, what are your hopes and dreams for your
kids as they enter our system? Um, and I brought a few with them with you, a few of them with me tonight. um that I just wanted to share. Um some of the parents and like you some of the parents shared you know to make new friends, become a
good learner, listener and friend, to be happy and healthy and feel accepted by peers, uh to be a kind and respectful man and to help improve the lives of everyone he interacts with. Um another parent uh other parents shared uh
happiness, well-rounded, kind, independent, and confident. Um and then the last one, I'm pretty This is a student hope and dream. I want to go bowling and I want to go to kindergarten. [laughter] So if that we could take care of give
the kid a 20 and drop him off at Flarities and Iron Arden Hills, but we're going to get ready for kindergarten. Um [clears throat] so but just just that idea of you know we we get kids in the door. We work hard um
to help them learn reading, math, writing, science, social studies, to be good friends, members of a community, members of a community that give back to the community. Um and that's not just in the reading and math, right? That's
building a community within our school. Um that's making our school a valuable part of the community. Um, and one way, so a way that we are building community at Lincoln is through our house system. And that's really the core part of of of
those sort of community building, um, nurturing the whole child pieces of our mission plan. Um, the house system, you can switch your mind to Harry Potter a little bit. Um, the house system, our our students are all organized into five different houses. Um, and within those
houses, we have house families, right? Um I'm part of house quantum. Quantum is the house of respect. We also have phitus, unatus, fortitudo and compassio. Each of those are uh built on sort of one of these core um attributes that we
want to build in our students. Um and really a lot of the work happens in our house families. So within so within quantum for instance uh kids are in families of 25 students per family and two adults um that are part of that
family. That family are students K5 um they are students from explorations from neighborhood Lincoln. Um and the staff are not just teachers. They're teachers principal. They're other uh other professional staff. They are
custodians. They are clerical. They are nutrition services. And we really work hard to, you know, I I'll be with my house uh family for 15 20 minutes and then I'll hustle down and um so that either the the nurse or the my admin
assistant Joel can get up to their houses or nutrition services can get up and at least uh support their house family for a while. But it's building those relationships. The idea is that our kids will have another adult in the building that is their adult. It's not
just their classroom teacher. It's not just their PE uh music and art teacher. Um it is me. It is a fifth grade teacher that is the another adult that uh is is a go-to person for a kindergartener. And
that uh kindergartener is going to be in that house family and with those adults throughout their six years. Um building that relationship. They're also building relationships vertically. So, you'll see kindergarteners working with fifth graders as they make place mats for
serenity. Um we have uh we'll be making doing service project for children's hospital coming up in our next house family time. So, that collaborating, learning together, building those relationships so that we really feel um
like a family. Um, again like like I said, we do it through family days throughout the year. We have four family days. Um, we have four house assemblies. Um, back to feeling a little bit like Harry Potter again. We do collect house points. Um, a student earns a house
point if they are caught by an adult going way above the line um in some of our core values of uh responsibility, respect, and readiness. Um, kids earn those house points at the end of the year. One of the houses wins.
Last year, Team Quantum, not that I have favorites, but I am a member of House Quantum. House Quantum won the House trophy. This year, Compassio is really strong. Um, and and even there, like teaching how to be positive yet
competitive yet supportive between the houses. That takes effort. like we have had to do some work to teach kids that like this house point thing is fun but we're not going to go overboard with it and we are going to cheer and support everyone um in their successes. Um this
house system is majority teacherdriven it came from our teachers the house committee um who is who steers it. I am sort of like the the focus leader, the keeping us on track leader to the good work that the house committee does. Um
the house committee also collaborates with the PTA and the PTA provides a lot of the both um the functional support and some of the monetary support for things like our t-shirts, the fact that we have house flags hanging in the
building. PTA is very collaborative and supportive in that. Um, so that just gives you an idea about one of the the the things that we are doing to build community, a community that kids want to be a part of, a community that we see kids um, hopefully taking beyond um,
Lincoln Elementary. Um, some of our ongoing work, like I said, it's only January. Um, and we want to keep the growth going academically um, and uh, in social emotional and in building relationships. Um coming up,
professional development is looking at best practices for supporting multilingual learners and all kids and how that ties into this letters learning um that we uh did over the most of our teachers did it uh three years ago. But
just the foundation of best practices in um teaching reading. Um we're working to [snorts] build our instructional capacity in math. We have a series of professional short professional development um around the eight uh most effective practices in teaching math.
We're doing that both to build our current skills as well as uh prepare for a change in our math curriculum that's coming next year and a change in the uh math standards at the state level. Um we're working to support student agency. This really came out of um one of the
areas in our 5D plus instructional framework. Um, one of them is building student agency. Um, we have, uh, our teachers at the fourth grade level really went all in on that and are looking how to build how to help our
kids become uh, independent learners. Um, how to help them be confident in asking questions and some of the success in work, you know, that type of stuff sort of bubbles around the building. And we're hoping to do some professional development for the entire staff along
those lines. um as well as to continue to refine our collaborative practices. Um we have uh two to three collaborative uh pra inquiry [snorts] time uh by uh grade level team um on Thursdays over the course of every
month. How do we structure those? How do we what are the best practices at looking at student data? Um identifying a need, adjusting our instruction or reteing coming back seeing did we get the job done? Did we move our the way we needed to. That's that's what that has
looked like in our profession professional development over the course of this year. Um, and moving forward and questions before you have questions. Our musical Willy Wonka, we're in full swing. That happens at the end of February. Um, look for it uh at,
[snorts] like I said, central auditorium, end of February. >> Thank you for that presentation. Do we have any questions, Mr. Drao? Thank you. Thank you for your work um that you're doing with your students.
And I'm I have a question about the and I don't know if you know the answer to this or not or how this has played out over the years, but >> when I see 86% of your kindergarten students went from [snorts] 72 about to 86% low risk, is that a predictable
indicator of how they'll do in first grade? Have you seen a pattern of of that kindergarten data >> showing? I would say yes or yes and no. Right. I think because of that we start off first grade with strong uh kids
coming in with strong skills. You always see some sort of summer on a backslide, right? Um but we do see kids come in with strong skills. I you you also see patterns between grade levels that you
have a hard time explaining like just you know I would say this type of increase um at the kindergarten level we've seen for at least three years now really as they really went uh whole hog
into letters um and yet still over the summer going from uh spring to fall, we see it recede a bit and and and whereas you would expect it to stay exactly the same, right? Because things staying
exactly the same, kids are still growing, but they're growing the same as the rest of the nation. For some reason, from spring to fall, we do drop back a little bit compared to that national norm. And that's that's hard to explain.
Um and and yeah, and and I can say that that's a a three-year pattern that I've observed. Um and I I don't have real strong explanations for it. But so yeah, so many things go into our students success, but yeah, we look for those
patterns and look for how do we affect them and move them in the right direction. >> I know it's much more complex than really complex. >> It seems like it should be and having taught kindergarten, first grade, I understand that. I have one last question about your house system and how you have it set up. Is it multi-age or
single grade? >> It's multi-age. So, it's the whole school and when you're in a family, you've got just as many kindergarters as you've got fifth graders there. And that's really it's a nice to see opportunity for the older kids to lead, for the younger kids to be paired up and
learn from um and follow the example of the older kids. [snorts] That's one of the things that I think in the immediate in immediate practice that feels the best because you see that and you're like, "Oh, yeah, that's how it's supposed to work." >> Do you try to keep them in the same house? >> They stay in the same house. >> Oh, all the way through. >> Yep. Same.
>> And and and you know, who the adult is might change if a teacher moves retires or moves to a different building or something like that. Um but we've been we work hard to keep it consistent. And then you don't have to get a new t-shirt every year even saves money. >> Kids grow. >> Kids grow. That's true. We we have said
that we buy teachers in t-shirts in kindergarten and we buy t-shirts in third grade and that was a little ambitious and so I don't know some kids are squeezing in some t-shirts and we got to do something about that right now. It's like when they still wear their be a bear and they're in second
grade it's like you know it's time to retire. >> Thank you >> Mr. Scar. Um thank [clears throat] you for the presentation and being here. I just have a question on enrollment. >> Is where is enroll is enrollment going
up, >> flatlining, declining? >> I would say this year with a small second or I'm sorry, small incoming kindergarten class. We have 45 kindergarteners right now. That is surprisingly small. Um I we always start
the you know we always assume we're going to have 60 and since I this is my fourth year at Lincoln and since I've been here this is the first time we've you know usually we're at the 57 to 62 range right um and this was the first
time we're 45 and I'm having a I'm I'm really I don't have a good explanation for it. Um so I'm really hoping that we're we bounce back this year. We've been working extra hard. Um, we all made sure that we had this kindergarten openhouse early. I know that, uh, our
communications department, districtwide, um, is really working on it. We are following up with the with the families that are within our census numbers, um, that we haven't heard from yet. So, I don't know if this year's uh, lower
number for our my school's incoming kindergarten because it's not the same for all of our schools. I think we had a a little bit smaller of a kindergarten class this year districtwide, but we did have schools who whose kindergarten increased this year. Um, so yeah, I I
was surprised by it. Some of the other principles are like, "Yeah, that happens every once in a while. Don't worry about it." But I am worried about it. But I, you know, I want it moving back in that direction. I want three kindergarten sections. I want 60 kids. >> I I actually I think you're right to
worry about it. And I think it would be good to get an explanation. And I think you're going to need help from the district staff to find that explanation, especially with the the parents that have chosen um competitive schools and not White
Bear Lake. I'd like we should find out why and figure out why and uh see if we can, you know, bring them back. >> Yeah. And well, and it's Yes. And and I think about like just think about knowing what parents want for their kids
like what you know like we asked the question at our kindergarten open house what are your kids hopes and dreams and both parents to know that we care uh what those are and for us to know what those are so that can can guide our work
right um and yeah I mean the we we feel that when when we have kids in our class We put our whole heart into it and we work hard and do well by our kids, by our families, um, and we need them here.
>> Thank you. Thanks. >> I have a quick question for you then. >> Yes. >> Knowing that the location of Lincoln and how close it is to Otter >> and with the start of the Spanish immersion. >> Yeah. >> I'm wondering how many of those kids because they could almost walk there
from from Lincoln. So, I wonder how many went there. >> Right. And I might I'm gonna say not a lot. This past year I think we if I remember correctly it was three Lincoln families made that choice. >> Um
so yeah and and that's actually to be honest that's a little less than I expected because that's a pretty strong program but um they it was not a huge draw on the Lincoln community. >> Okay. Thank you. Uh Miss Bloy come back to
>> um the explorations program. Yeah. How many students I know that's multi-rade. How many students are in that particular program >> right now? Uh classes are at 26 and 27. So that puts us a little under about 80.
Um so three classrooms there. Um we uh usually invite um about 30 to 40 kids um every year and you know last year I want to say we had a big incoming class at 28
or 29 um so >> has that been pretty consistent or >> it has been we've fluctuated between two and three classrooms um over the course
of the of the program. It's probably is it 10 12 years old now. Um and we've had we've been pretty consistent for the past this is our third year with three classrooms and and right now they're they're kind of big like I said 26 27 um
and so I don't see it. >> So you have three teachers then >> three teachers. Yeah. >> But I don't not everybody probably knows what the explorers program [snorts] is. Do you maybe want to? >> Sure. So, it's a district-wide I'm going to say magnet. That might not be the
exact correct, but it does serve uh all students in the district plus um some kids that uh come in from outside of the district um in grades three through five. And they're what we call advanced learners, gifted and talented um
students. Um we base uh invitations to that on um three measures of ability. um I'm gonna get it wrong. Uh three measures of um ability, achievement, and sort of the the the
skills needed to be successful in sort of that type of I say heavy on projectbased and self-directed uh learning and growth. Um and all kids across the district similar to like
Matosska any student in the district uh gets busing to Matosska. Any student who's part of explorations in the district gets uh busing to explorations. Um we also have a handful of of younger siblings um that'll inter transfer to uh
to Lincoln. Um and yeah, it's uh the the program really focused on that on project based learning, really focused on sort of these explorations. So explorations of um culture, deep dives
into our city and community, um deep dives into history. And through those explorations, that's where a lot of the math, the science, the reading, the writing, um is taught and learned as well. The current teachers submit
recommendations for students correct for [snorts] that program >> from other schools. >> We screen all kids in the district uh for the program. Um for well for I should say for advanced learner identification and then um invitation to
the program. Part of that is so the part that is sort of your executive functioning skills measure uh it's called the hope scale. Um, and that is based on a teacher survey. Um, so we're getting that piece of data as well.
>> Thank you. [snorts] >> Okay, Miss Daniels. >> Yeah. I just want to say my great niece goes to your school. She wears your t-shirt proudly. Loves Lincoln. Loves Lincoln. >> She's a lovely young lady. See her around all the time. We always talk about Aunt Kathleen.
>> Great out. Um, and I just want to say, you know, just anecdotally, my my own kids went to Lincoln their early 40s, late 30s. Um, but I look up and down our street and up and down. I mean, this is maybe getting to not a [snorts]
scientific answer for why maybe you only have 45, but kindergarteners or, you know, Dan wondering that too if kids left the district or not. But I look at our street, long street, lots of houses. They used to have kids in them and now
people like me are staying in our our houses a long time and so we don't have the neighborhoods that we used to have at least in my area of the Lincoln neighborhood. So maybe you know some of that is some of our house is they're not big houses they're averageiz houses
people stay in them you know maybe maybe that's you know it's not scientific but maybe that has something to do with you know the people are staying and the kids have grown. I don't a little bit maybe a little bit of that. >> Yeah. And it is a it's a wonderful
neighborhood. It does have everything from starter homes on up. >> But yeah, and some of the but they were newer when when my family was >> younger, but um I know a lot of those families and they're again around my
demographic are a little younger and they're still in those family homes. So, I don't know. Who knows? Lots of questions. >> Yeah. No, and it is so, you know, I've been in the district a long time and used to teach high school and right now one of the fun things is a lot of those
families, their parents, there's a lot of former students of mine. And that's >> I'd like to come back to Lincoln. >> Pretty amazing. Yeah. >> Great school. Thank you. >> Right. Can I just respond to Cathman? >> Um I think um I was talking to somebody
from the White Bear City Council and they were talking about how they want to bring families in but people like it so much they don't move out. So we probably need, you know, you and some of the other people to move out
>> to make room for people with kids. >> Yeah. >> Is what I would suggest. >> I know. I know. Ours ours was a great family home and still could be >> right. >> But we're still doing the stairs. >> Yeah, >> Dan. >> Yeah, I get it. >> All right. Thank you. Let me know when
you're moving. Um, thank you very much for the presentation and keep up the great work and as a as a student from Lincoln many, many years ago. I started there in the 60s. >> So, I have a special place in my heart for Lincoln. >> You've got to stop by. We have a much nicer gym than what you had when your
children attended. >> And just for >> there's basketball going on. >> When I was at Lincoln, that small gym I thought was very large. So, >> yes, it's a very nice cafeteria. Now, >> okay. Thank you very much. >> Uh, now we're going to go ahead and
transition to B3 fiscal year 2425 annual audit report. Mr. Wald, Miss Johnson, and Mr. Iiken. >> Yeah. Thank you, Chair Arand. Annually, the district contracts with an accounting firm uh to conduct an audit of our financial records for the
previous year. Here to present on the audit for fiscal year 2024 2025 is Jim Ike from LB Carlson. Um our certified public accountant who audits our uh record or audited our records for this past year. So, welcome Mr. Iikon. We'll
turn it over to you. >> All right. Well, thanks Mr. of all members of the board, chairman, superintendent, thanks for having me this evening. I did have a PowerPoint andy was uh
>> look at that. Well done. Uh my name is Jim Mike with LB Carlson. As mentioned, I'm here this evening to provide the uh audit results for the year ended June 30th, 2025. Um it is a requirement in state law that the uh district complete an annual financial statement. That
particular financial statement has been expanded by the district to uh complete what's called an annual comprehensive financial report an acturer. Uh that particular act for is about 160 pages long. So there's a lot of information and a lot of historical information both
uh uh from the financial results for this year but also from a a 10-year perspective as well as some supplemental information regarding uh activities of the district some strategic plans um as well as um some financial analysis. Uh
that particular acter is required to be uh audited by an independent certified public accountant a CPA which is my role with the district. Uh the audit process is guided by uh uh various agencies um uh both the Minnesota Department of
Education as well as the office of the state auditor here in the state of Minnesota uh guide the audit process for us. Uh um the federal government also provides uh audit processes related to the federal single audit of federal awards which I'll get to as well. Um, as
I mentioned here, that those particular audit processes um, include us auditing the financial statements as mentioned, but also auditing your compliance with Minnesota laws and regulations as well as uh, federal laws and regulations. Um,
uh, so as part of this particular audit process, we issue a multitude of of documents. One of which of those documents is a management report. That management report is my document that I issue as part of this particular process to uh summarize the audit results in a
in a format that can be understood in in a you know a quick consumed methodology. So what you'll find in that particular document um one of the items that is highlighted is this particular year we have not issued or completed the single audit of federal awards. The single
audit of federal awards is really our auditing of the federal monies you received. uh the federal government uh had a delayed in the issuance of the compliance supplement which is the standards that we use to audit federal awards. Um as a result the Minnesota Department of Education extended the
deadline to March to complete and submit that particular audit. So um this evening I'll be presenting the regular audit if you will and then I'll be back uh if need be to present the single audit when it's completed prior to that March 31st deadline.
So, um the audit results as mentioned in the management report are summarized as follows. Um um on the uh district's financial audit, we were able to issue an unmodified opinion. It's a clean opinion. It was the opinion that you were looking for going into the process.
That particular uh um uh audit opinion does have an emphasis of a matter um specifically related to highlighting the implementation of an accounting standard governmental accounting standard 101 on compensated absences was a pretty significant change in the financial
report and as a result we're required to highlight that um particular element. doesn't really change the opinion just emphasizes to the reader uh that we implemented that change. Uh um so in the financial results of the audit we uh as
mentioned um we did audit your internal controls uh over the financial activities of the district. Um we did have one uh audit finding to report. Um that particular uh audit finding relates to a duplicate payment which ultimately
resulted in an audit adjustment that um occurred as part of the preparation of the financial statements. Um that particular uh audit finding is is summarized in both the management report but also in the special purpose audit reports. one has a little more detail
than the other, but ultimately what occurred in that particular finding was um we noted as part of our search for unrecorded liabilities as well as in conjunction with our our auditing of your purchases of subscriptions a duplicate payment. So the same invoice
was paid twice for the same uh um sub subscription which is mostly a technology subscription in this particular case. um that particular process in the in our audit uh was identified as a finding. It is something that we noted uh as part of the process.
It wasn't identified as a district by the district and as a result it becomes a finding in the in the audit process. Um uh what does that mean to the district? Uh specifically, you know, this audit finding as I've mentioned many many times at these presentations, audits
come with findings. Um our goal uh and and the goal of the board as well as the administration is to um develop some corrective action plans in around uh that particular finding ultimately determining why did this occur? Uh how are we going to look into uh developing
corrections and how we going to uh work towards correcting it so it doesn't happen again and I'm not back here next year uh uh with the same finding. So, um that there has been a corrective action plan uh issued as part of this uh that was a a summary document that was
submitted. Um um as as when I complete my presentation, I'm going to open up this particular discussion and the district staff is going to actually talk about the corrective action plan. Uh we did briefly talk about the corrective action plan when we had a opportunity to
meet with the the members of the board earlier. um forgive the the actual group that that entails there, but we did go through a number of items previously to this discussion and we can talk about that more once I complete my presentation.
U so continuing on um we did have uh uh like I mentioned um testing related to the Minnesota legal compliance standards. Uh we do audit um statutes that are on a list that are guided by the office of the state auditor. Um and
we did not have any findings to report specifically to our testing of those particular laws and regulations. Okay. So continuing on um there was a a finding last year as I mentioned um you know as part of our audit process we are
required to um um look at prior audit findings and develop audit procedures in and around those particular findings so that so that our our audit uh does ensure that the same finding didn't happen again. Um so we we adjusted our
risks, we adjusted our audit process so that um we tested sufficiently to verify that those findings didn't reoccur. Um that particular finding last year was in and around the accounting for contracts payable and construction in process. Um
and as you can note based on my presentation as well as the documents that didn't uh we did not have any repeat findings in that area. uh the district did an exceptional job of uh looking into last year's finding and um correcting the actions that were noted and developing better and improved
standards related to that particular finding. Uh so u moving forward in my presentation my report does um um go through the financial results of the year as well as utilizing some
comparable information uh from that are provided by the state of Minnesota. U this particular graphical presentation that's in my report uh summarizes um uh fund balances um that are uh fund balances as a percentage of
expenditures. Um so fundamental balances of it as a percentage of expenditures is a widely used um ratio. Um this particular set of standards and and information is really provided by the department of education. So people can use it as comparable information. So um
what you're seeing here is um the yellow graph is the statewide u fund balances as the percentage of expenditures really uh accumulating every district in the state and comparing that to their overall operations. What's occurring in our state from a fund balance
perspective is it's been pretty flat probably um from years prior to 2020 it was about 20% of operations were in fund balance in equity. Um the fund balances actually statewide increased during the
pandemic. It was um um ultimately less costly to operate a district during the pandemic because of remote learning environments that were occurring. As we got out of the pandemic, uh fund balances started to go down uh related to uh less available federal dollars. As
you remember, a lot of COVID funding was provided and once those dollars started to dwindle, fund balances statewide uh um became lower. In 2024, there was a a one-time increase in funding. Um if you remember, it went up to 4% um of that
one year in general education aid. Many districts actually determined that it would be best if we don't spend all of those dollars and utilize them as we move forward. So, you can see that there's a one-time kind of increase in fund balances statewide, which we anticipate is going to go down as we
move forward. Uh, the district's uh uh fund balances here again are are statewide percentage calculations. I'll show individual district percentages are are subtly different uh based on based on rule and based on districts
calculations compared to how the state does it. But you can see over time um the fund balances have uh uh gone down after uh initiatives that were put forth by the district during those eras during those time frames and it really settled
in at percentages in between 9% and and at the end of the year this year was 10.9%. And I'll get to individual districts uh percentages as we go to the next couple of slides. So this particular slide shows the the fund
balance position of of the district uh for the last five years in comparison as well to a cash position as well as just showing expenditures which really shows the volume of the district's activities. You can see that the district's um expenditures increased um from 139
million to 147 million um showing the change the overall increase in in the in the in the of the district as a whole. you are a growing uh organization and that is reflected by your expenditures for the year ended uh June 20 June 30th
2025 the fund balances of the district did increase as as reflected uh um in this particular graph um they increased by about 1.3 million uh that compared to a fund balance um budget that projected
about a 700 million $700,000 increase. So the actual results were very close to what was be expected in the budget u this year um and are reflected here in this particular graph. Um we do provide information um on this particular graph
which shows the breakdown of the fund balances by category. Uh you can see here that the total fund balance is now 15.9 million compared to 14 five the year before. the unassigned amount amounts that are not set aside
for various restrictions or assignments um ended at 12.7 million. Why that's important? The district does have a fund balance policy in place. Uh that particular fund balance policy strives to maintain a minimum unassigned fund
balance of 8%. Um and as you can see for the year ended, you're at 8.6% fund balance as a percentage of operation. So you so you are meeting your fund balance policy as of June of 2025. Um as as shown on the presentation
here, I did uh uh provide a quite a bit of additional information in my report regarding budget to actual results comparisons of last year to this year from a revenue and expenditure perspective. I wanted to reflect on a
few of those um items in this particular presentation. um uh state aids uh revenues this year were were over budget um mainly in a couple of categories, general education and transportation aids. Um uh as well
as other revenues specifically related to things like student activities and other revenues, gifts and such which are generally conservatively budgeted. Uh the district state aids increased almost $5 million this past year. Uh most of that was increases in the formula as
well as increases in special education aid which are generally related back to the the increase in the overall costs of special education program. Uh your district is experiencing a decrease in federal resources as uh spending or available grants are going down which
was to the tune of about a million dollars this past year. On the expenditure side, uh the expenditures um uh were um overbudget by about 3.5 million which
matched um at some level the revenues um ultimately netting to a very close to budgeted expectations. Um many of the uh uh amounts over budget were very typical to other audits that we work on uh in in
this area. things like transportation, uh, contracted services, special education costs are areas that are growing in almost all districts that we're working with. Uh, one area that the district also had was a technology purchase towards the end of the year, which wasn't ultimately in the original
budget and they were actively uh, purchasing that to get ahead of uh, those particular purchases. Uh, the same with the expenditure trends. Um I looked at my report as I came here and things like uh health insurance costs is a major increase that we're experiencing
all over our community and you're no you're no different uh when it comes to that. Uh other areas like transportation, long-term facilities maintenance are also areas that are increasing in your district but others are increasing similarly.
Um the district has other operating funds as well. A food service fund, a community service fund. The food service funds uh as you can see here uh is doing quite well in terms of its overall fund balance. Um it ends a year at about 33% of operations. Uh which is a good
position to be in. Uh the community service fund uh as you can see here is functioning at a deficit fund balance position. Um most of that is in school readiness in the preschool program. uh in my previous comments and discussions with the board, there's an active uh
working uh environment to work on uh eliminating that particular deficit um that that we're seeing on on that particular page. Um the district also has a pretty significant uh self-insured health benefits fund. U the this
particular fund is is a self- insurance program um which ultimately can have a lot of es and flows. uh health insurance is becoming very expensive if you will in these activities are are can can be you know all over the place if you will
in in financial results. You can see at the end of the year you did have a positive increase in fund balance in this fund of about 700,000. Uh after interest it was 800,000. the end of the day, this particular fund's sitting at about 35% fund balance compared to
operations, which is slightly below the the the averages we're we're experiencing, but nothing to be concerned about overall. Uh so in my report, we do go through a lot of the other uh funds. The building construction fund uh is certainly a
significant portion of this audit. um about 62 million dollars were utilized uh during the this fiscal year which is a significant number uh of activity for a district like like yourself. You also have a debt service fund. I mentioned
the internal service fund as well as an oped trust which is accounting for uh the other post-employment benefits of the district. Um so to [clears throat] highlight in my report we also do uh uh support and communicate other changes in accounting.
Um the governmental accounting standards board is very active in changing accounting standards and uh this past several years if not the last three or four have been significant in overall change. Uh looking forward, there are another report uh Gazsby that will be
implemented next year that modifies some of the reports um from a financial model improvement perspective. Um unlike past years, most of the work uh to implement these standards have been on staff. This particular improvement will actually
fall on me. I'm sure staff will be happy to hear that particular change. Um, so that's the end of my presentation and I'll open up for questions, but just to summarize, I was able to issue a clean opinion on the the the district's uh financial statements. Um, we had the one
finding to report that we'll talk about a little bit more here in a second as we open it up for questions. I will be back to talk about uh the the single audit federal awards the district fund balances are improving in the general fund uh as well as your adhering to that fund balance policy which is probably
most important part of this discussion. Um and then we talked a little bit about the other operating fund balances and the implementation of the new accounting standard. But lastly, I did want to state uh as you see at the last bullet point there uh the district is very committed to this audit process and it
always has been. Um uh we work this product process goes on for almost six months and there's a constant back and forth of information and requests and uh I would say you know as I work through the process it's always been very efficient and effective and as well as
the district is very committed to the the results that we have um uh and and that's always been the case and and I don't always say that and it's not it doesn't always look like that. Um, and so it's important to understand uh that that's the the environment that I'm
working in. So with that, I'll open it up for questions. I know you want to talk first and and we'll we'll turn it over to them for a second. >> Yeah. Well, thank you, Jim. Great presentation. Very thorough. Appreciate that. >> Uh, we want to address the uh finding
that Mr. and identified in the his presentation tonight. As district f as a school district and as district uh uh finance officials, we take any finding um and our fiduciary responsibility very
seriously. So when we do have a finding um we act very uh quickly in the corrective action plan and make sure that all of that um is addressed. Um we look forward to working with uh Mr. and his team because going through the audit
process, part of uh the value of it is having conversations about our internal controls and what are where where are those areas that we can improve from year to year. So, we appreciate uh that work your work and your team's work. Uh during the audit, there was an error
was identified um regarding a duplicate payment for curriculum subscription. Um the vendor sent sent two invoices with different invoice numbers uh for an item um about six weeks apart. Uh each
invoice was submitted for payment resulting in the duplicate payment and that uh kind of a unusual um uh invoicing method by that vendor um helped contribute to that error. Andy will talk a little bit about our
corrective action. >> So I want to note that the issue at hand occurred during the summer. Um, so part of it was at the end of one fiscal year and then at the beginning of the next. Um, given the time of the audit, the auditors caught it before we had a chance to finish all of our audit work,
but I am very confident that had we been through our audit process, we would have caught it. Um, and we would have made the the correction without the audit binding. Um, we've already taken several steps to um or in our correction process to make sure that we don't make the same
mistake. Um, so we've reviewed our software and our internal procedures and provided additional training to our staff to make sure that we're following those procedures. We've worked with a vendor to receive our funds back um for that duplicate payment. And then finally, to continue um to improve our
protocols. We're in the process of working with a third party to come in and review our accounts payable procedures um and our records and then identify if we have any vulnerabilities in our controls and if they have any recommended strategies to strengthen our controls going forward.
>> Yeah. So I want to emphasize a key point. Uh Mr. Eton, you know, noted that this is a significant finding. Uh we don't disagree with that. Um in our conversations though with Mr. and he noted that uh when we asked the question
are any concerns that you might have about fraud or any um willful abuse and he said no there's no evidence of any of that. Um and so then as the corrective action plan is developed we've actually exceeded that corrective action plan by
moving toward third party review of our internal controls related to accounts payable. So, um, we are we'll continue that work as we're moving forward and we're looking forward to um to that work. So, that point turn it over to
you. >> I just want to ask a couple clarifying questions and I'll turn it over to the group if that's okay. >> Um, my first question is how is a business audit for a small business different than like a government or school district? Are are they the same?
How do you how is it different? >> Yeah. So uh um a governmental audit is guided by uh a variety of standards. Um you know first and foremost the financial reporting is guided by a governmental accounting standards board.
Uh a commercial audit is guided by uh fazby if you will financial accounting standards board. So they're they're two separate set of accounting standards first and foremost. Uh so they're significantly different um in that st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st st stance u from a from a a a regular audit
perspective from the audit of the financial report if you will um the financial report audit is very similar uh they're they're guided by the same standards the AICPA in this case the American Institute of Certified Public Accountants are are guiding our our
audits in the financial statement standards uh how they differ um um on the governmental side uh relates to how we audit the internal controls um uh as well as how we audit uh your compliance
with laws and regulations uh as well as your compliance with um uh government auditing standards, if you will, which is most of our our auditing of grants and um the oversight and of our auditing
of your aids, your state aids, uh is definitely guided by government auditing standards and and they're significantly different. A financial audit doesn't have any of that. They wouldn't you wouldn't have to oversee or test compliance with them with a grant or state aid that you're getting. Uh a
government also has a what's called the single audit of federal awards. Uh anytime you're over a certain threshold of federal dollars, uh you're required to have that audit, which is generally not uh at all in a commercial entity. uh it does occur in nonprofits. Nonprofits
get some federal debt uh of awards at times and if they exceed the threshold they would need a single audit of federal awards. Um so that's the major differences that that occur. >> Is it common when you do these audits that you have a finding or is this unusual? >> Which type of audits? The financial
audit >> the school like school government audits is that? >> It's very common to have findings in in an audit like this. There's a lot of compliance that's happening here. So it's common that we have findings. Audits like this come with findings. >> And then maybe this would be for Mr.
Wall and them. My question is how were the invoices that we had for the construction handled? Were they handled the same way that the um the invoices were for this or how was it different? I mean I'm just kind of trying to figure out, you know, how they were done.
>> So anytime we receive an invoice um it's always signed off by the budget manager. Uh we have two people in our office who would check to make sure that they're appropriately signed off. So we get really good at knowing everybody's little squiggle. Um and then on the construction side, it actually has an additional check where our construction
manager first goes through the invoice. You know, they know on a progress billing how far is appropriate for the billing. So they review it for completeness, accuracy, they sign off on it, then it goes to our director of building operations, he reviews it, he signs off on it, and then it goes forward for payment. So there's an
additional check and balance on the construction side. Okay, thank you. I'm gonna open it up for questions. Mr. Bloyd, >> um, so from the pri the the finding from the prior year, you say it was tested again
this year and no issues found. How did what do you mean by tested? How did you test for it? >> Yeah, so the so um every audit that we begin with starts with a risk assessment. So we spend time as a group,
my audit team, assessing our risks going in, right? So risk assessment can be a lot of things, but one of the risk assessments that that's automatic in an environment like this is what was the findings from last year. So we take risk in that particular area, move it from
moderate to high, right? That's a high-risisk area now for us. Which means we do more testing. We we increase our sample size. we increase the invoices that we might look at. In this particular case, if you remember, some of you might may or may not remember, but it was pretty much a spreadsheet
error uh in from last year. Um and so that spreadsheet um we dug into very deeply, if you will, to make sure that that particular accounting was done accurately and and correctly. Um so we
added testing mainly from a sample size perspective on that particular area. Yeah. >> Um Andy, and it's probably more for you. So you said we probably would have found
this error or what do you mean? >> Um so all of our budget managers review all the accounts assigned to them, right? So whether they look at them monthly or quarterly. So I have absolute confidence that the person responsible for this would have been reviewing accounts and seeing, oh gosh, we paid
this one twice. And so they would have then reached out to the vendor. will have worked with us too to see okay how do we go about finding this and getting these funds back. It's just that the timing was such that the auditor saw it before we did. >> How is it found though if you got an
invoice if you got an invoice has two different numbers on it. How does that get identified? >> Oh just because of the nature of the subscription. So when we review we look at a very detailed report to see what exactly is flowing through. So they would have seen this subscription. Wait
a minute. We paid this last year. We paid this subscription, you know, in June of last year. We paid it again August of this year. So that's how we would have seen it because we have this, you know, budget amount earmarked like I'm expecting to spend a million dollars whatever that number is and um this
amount would have been spent already and there would have been this like worry like oh no I need that I have a different you know um plan for those funds. >> So this amount was paid if it was So what you're saying is it was paid like >> like June and and August some like six
weeks apart approximately. >> Yes. >> So July or August is when the next one came in. So okay. >> Um you're saying we're taking the corrective actions by bringing in a third party. Do we know who this third
party is? >> Yeah, we're working with CISO. They have um a lot of school finance experts. So, we're in the process of designing what that um review was going to look like. We're going to be looking at that in February. >> So, okay, if we're building that, what
are the assumptions about around how you're building that? What are what time period are we looking at? How what's the scope of what we're going to do? >> I anticipate that we'll be looking at um probably invoices processed in the last year. Um, we'll establish a threshold,
you know, maybe $5,000 and any invoice processed during that time, we'll make sure that we don't have any duplicate payments for those. >> Do we know how long that'll potentially take? >> Um, no. We haven't gotten to that point yet. >> Do we? >> It will probably take some time. You
know, we see the payment reports. We We have a lot of invoices that we process. >> Um, think Oh. um our transportation looking at the numbers um transportation and special
education which two of the big factors for um expenses. Yeah, there were really three. Um transportation was a very significant um increase uh tuition bills related to both special education and
regular ed. So those students who attend um districts, not ours, we get invoiced for those costs. And the other one was related to some devices that we purchased um in anticipation of the tariffs coming on. We worked with our vendors and we were notified that hey, we anticipate um prices for your devices
that you're anticipating you're purchasing these this summer anyway. Um we anticipate prices going up quite a bit. We really recommend locking these prices in now. So that was a really intentional purchase of like a million dollars of of devices in fiscal year 25 that had been planned for fiscal year
26. Um so really it was those three were the major outliers on the budget on the expenditure side. >> And um someone said we had an increase of special education students this past
year. Do you know what how many additional students or what the >> um from 24 to 25? I don't know that number off the top of my head. We're up about 120 from last year to this current school year. Well, I don't know >> how many >> about 120.
>> 120. >> Do we know what the level of services for a lot of those? I mean we're talking a pretty high level of services needed to pro be provided or >> can you even ask Lisa or could probably comment on that but yeah we've we've
seen significant service needs when we as students have enrolled throughout this year. >> Yeah I would say that there's a range of services but we definitely are seeing that we're starting more cluster which is setting three services for students
that have more significant needs. Is it possible to give a percentage of how much we are reimbursed for those special education costs by the state per it costs this much for us to provide these services because
they're mandated [clears throat] the state provides this much in their formula >> I think just what is our cross subsidy estimate what is our cross subsidy for >> asking how much do we have to pull over I hate playing five or six million at
this point. >> So we're five or six million short state level. Federal government has never provided anything more than what 14%. Um >> oh no it's much lower than that or
>> seven 14 I don't know 14 was the number that I had. I could be wrong. So that has to be pulled as a cross sub that's what the cross subsidy is. We have to pull the money out of the general fund to pull and pay for the special education services and that's
not covered >> and that's part that's increased. >> Yes. >> Okay. Um Okay. Oh, I did have one correction
on page 48 of the report. Um, the number of years for or the year for Kathleen Daniels is incorrect. >> Oh gosh. Really? >> Is that on the board?
>> 2026 instead of 2028. >> I haven't looked at that. [laughter] >> I looked at it because >> I know Mr. has another presentation to do in another district. So, if you need to leave, we >> No, I don't need to leave, actually. They're aware that I'm here. They're
>> It's 8 miles that way, so I can get that pretty. >> But can I can I comment on that? >> Sure. >> Um if you Well, you can send me a note about that error or Andy can probably get directly in. We'll correct the the files with, you know, there's
information that is incorrect, we want to get it corrected. So, >> Okay. >> Yep. Thank you. >> Thank you. >> Hi, Mr. Scar. >> Thank you. Thank you for the presentation. You mentioned that. Yeah. You know, we usually find findings,
right? You do, right? I was an auditor. Um, and you find findings. Um, but there's different types of findings. On what scale of severity is a material weakness? >> That's at the highest level,
>> right? Yeah. We've had 14 of them since 2019. Is that a lot? >> Um, I would suggest that's more than normal, more than average. >> How many adjust how many and I just want
talking about this particular one. I I just want to read what you wrote which is on page 218. Um the criteria management is responsible for establishing and maintaining effective internal controls condition. During our audit, we noted uh
the school district paid an invoice for technology subscription totaling 538,28 twice. That's a big number. Cause district personnel mistakenly submitted the invoice
the same invoice for payment twice. the district's internal controls over accounts payable and cash dispersements were not effective enough to detect this duplicate payment. So that those are the facts in the audit report and I hear
some of the discussion but that that is the fact. Do do we do you know do we have any other ones? Can you guarantee that we have any other ones out there? >> Other other duplicate payments? >> Yeah. or any other anomalies within our
accounts payable or cash dispersements. >> U I can't 100% state that there aren't any other duplicate payments. Um you know my audit is based on a materiality and so we do sampling of testing. You know we do samples of testing to use
statistical sampling to validate and provide an opinion. >> But to state that I can that there were no no more duplicate payments I can't that's not my in my opinion. I understand. So you just provide reasonable assurance on the financials on the financial statements. How many
adjusting entries did the district staff have to make in order to get our financials in accordance with uh do you know off hand? Was it more than 10 >> they had to make? >> Was it more than 10?
>> I Yes. Um, yes, we make a lot of entries at year end and that's not atypical of any school district. Um, so yes. >> How many adjusting entries did the auditor? >> One. >> Just just that one.
>> Yes. >> Okay. >> Yes. >> Now, I I want to also ask you about before I get into the other 14. I don't know if you want me to talk about the other 14, but they're all material weaknesses and two two of the 14 were um repeats.
One was segregation of duties and the other one had to do with state funding. So there are repeats. So when you look at this and I assess compliance and enforcement at the federal level, that's called recidivism. Correct?
repeat violations that makes us higher risk from an audit standpoint. In fact, in 2014 or 2024 when you did an audit of uh uh the federal funding, the question is does
the audial weakness in internal controls. Correct. >> That is correct. One thing, um, do you do you as the independent auditor have a conflict of interest form that has to be signed by
the board that you review? Is it your form? Do I have a form? >> Yeah. Do you have a form that we're supposed to sign? Yes, we have an annual form that we require either the district uh um complete on their end. Um, but
it's a it can be a district form or it can be our form. Does this I got a I got a note on this. I want to say and tell me if you think this is right. This is from district staff regarding the conflict of interest form from the district's independent auditor. All
board members must fill out the form completely and accurately. It is responsibility of the auditor to determine whether or not the form has been completed satisfactorily. Uh sorry I butchered that. Not district staff. Does that sound right to you? Um, it's really up to the district to to
ensure compliance with conflict of interest, >> right? >> And it's up to the district to to make sure that they're that they're complying. >> So, it's not district it it's not your responsibility for compliance with that form. No, >> it's the district staff. So, >> and
>> so this response that I receive from district staff is incorrect and also raises an alarm to me about what their responsibility for oversight is. their responsibility. You're responsible for compliant compliance.
So that form, even if it was generated by the auditor or whether it was generated by us, you're responsible for making sure that it's correct, not not the auditor. And that's part of this issue with the um uh payments. We're
responsible for that, right? We're respon we're responsible for it. Yes, >> we've had 14. I consider these material weaknesses uh car wrecks with injuries. These are not minor fender benders, minor findings. This is an issue that this
board needs to take seriously. This over financial oversight of this district. >> Mr. Scar, I would say that we do take each one of those findings very seriously. And that's why if you look at the following year's audit report, u Mr.
Iton has always said that that finding was addressed satisfactoriily. So, um they're not cumulative. Each one of those was addressed and six of those findings and maybe even more. I only looked back to 2020, but six of those in 2020 were
prior to my time here. So um >> I understand that one of one of my jobs in the past was to assess the compliance environment of organizations and how commitment what their commitment was to compliance to making sure that we don't
have errors that we catch things. We always rewarded companies and organizations that caught things and fixed them. We didn't penalize them because they're doing their job. We've had 14 car wrecks that we could have prevented. No, that we have fixed
>> fixed but it's it keeps happening. So there's some you're fixing >> all different though. >> No, you're fixing a a an individual problem, not the overall issue of oversight. >> Okay. You can agree to disagree on that. And I also
>> the other thing is um well when we have a um when you see a pattern where we don't take these where we continue to have material weaknesses,
doesn't that raise the level of our risk from an audit standpoint when you're doing your audit planning? Absolutely. I um we as part of every annual audit, we do a risk assessment process and that particular risk
assessment process is done annually and redone based on the prior year results. So um things like findings that we had last year raises the risk of that particular area. It doesn't raise the risk of the entire audit. It raises the
risk of that particular area. You you stated in the single audit federal awards there was a a finding that raises the risk in the single audit of federal awards for that particular year but does the entire audit risk go up? >> No. >> Okay. So with um one of the things that
somebody had just asked me last week about well hey Dan the um they win these financial reporting awards. So [snorts] what's what's your issue? What's your concern as to why with this financial oversight?
Can you make and I explained it because you know those reporting awards have nothing to do with the integrity of the financials because Robbinsdale as you probably know hopefully you weren't the auditor at Robinsdale they had a they they had a uh $23
million um finding and a month later they won the um financial reporting award the same one we won. Do you have any comments on equating the financial reporting awards with
effectiveness, efficiency of or integrity of the financials? >> Well, uh the financial reporting award specifically relates to the financials um the 160 page annual comprehensive financial report. So the district is
receiving awards for financial reporting for um that particular document. Um so the integrity of that particular document and they're being awarded for that. Absolutely. The ACT for program or the ward program isn't providing any sort of opinion on the internal controls
of the district the compliance with laws and regulations compliance with federal awards. It's really on that part of it is not related to that act for but definitely the integrity of the financial report and the financial reporting that's happening is being is
part of that award. >> So you could you could win the financial reporting award and still have significant oversight issues and concerns and deficiencies and still win the award. >> Yes. Thank you.
Can we you done? I want to let some other people talk. >> Well, I was just going to ask you know this are we going to because the annual comprehensive financial report is also included in this. Are we going to cover that separately because I think in the action it's to accept
the whole package which includes that report. So, and I have a couple of questions on that as well. >> Um, do you think the report is wrong? Um, I think it could uh >> So I think that we're accepting it as presented. We're not saying
>> Well, then yes, I'll say that. >> You think it's wrong? >> I think it I think it could be improved. >> Okay. >> Yes. >> Then >> so when we get to that point, >> yeah, >> you tell us. >> M. Daniels, >> I was just going to say um I do I do
disagree with Mr. guard and and saying that you know our district or our board does not take these findings seriously. Every year I've been on the board. This is my fifth year and then prior to that participating in the audits for 11 years
as a director. I mean, I think we've always taken the audit report and the findings very seriously and I think just by you talking about hiring is it CISO hiring an outside agency to help you
make sure this doesn't happen again um you know tells us that you're taking it seriously and I know in the past other things that we have found in the past and have been corrected and again then you're reviewing them more strongly the next year shows that we take all of this
very seriously and I don't think any I don't you know I don't think any of it points to fraud or anything like that. It points to human error and not only on the billing person or the billing vendor, they made
an error and someone in our district didn't notice that and signed it again and paid it twice and we recovered those funds. Um, which is great. And so, you know, I understand that we want to take all of these findings seriously, but to
say we're not paying attention or that it's we have a a negligent financial our finance department, I disagree, >> Kathleen. And and can I just say that what I heard Mr. Scar say was he wasn't saying that anybody was doing anything
or stealing or that he was questioning the oversight exactly of it. Okay. That's what I heard. Correct. That's fair. Right. I'm not saying we don't take this serious. I know that. >> You said that the board wasn't taking it seriously. You said that. >> Well, well, >> so Okay. So, now
>> Yes. I Okay. >> Yeah. And I stand by I I I think I stand by I disagree with it. You said I don't take >> Okay. So, what I'm saying is the oversight. We have a systemic problem in this district with oversight because we
keep getting these material weaknesses and we're fixing them as we go, but that's like a band-aid. That's not fixing the overall issue. So, we need to raise up the altitude and find out, well, what is going on? What is the culture around compliance and meeting
requirements? That's what I'm saying. So, band-aid approaches fix the immediate problem. it doesn't fix the systemic problem that this district has. >> If I may, I did go back and look. Um, so in 2019, there were three findings. In
2020, there were six. So, in my tenure, we've had seven. So, the sound bite sounds quite different. In five and a half years, we've had seven findings versus since 2019, we've had 16. I look well I have the facts here and
it's 14 >> and I if you want that's why I asked if you wanted me to read them. I don't think it's necessary and I'm not trying to put you on the spot. I'm just saying we have a systemic issue in this district around financial oversight that we need to address
and band-aid approaches don't work. Miss Strafeji, >> I would argue it's not a band-aid approach unless it's the same thing happening over and over. If it's something new, we find it, we address it. We're not seeing the same things repeated. Correct.
>> Thank you. >> We've had two of them though that were >> point of order, Mr. Scar. We've not been recognized by the chair. >> Well, that that's just a way point of order, >> which is not going to point of order. So, do you have are you done this
straightforward? >> Yes. >> Okay. >> Okay. I have some questions. >> Okay. >> Will you walk me through the Gazsby compensated ab absences change? >> Sure. So, uh Government Accounting Standards Board Gazsby came up with a
standard on compensated absences which is compensated absences includes things like uh vacation, sick leave, personal leave. Those are the under that definition. Uh the governmental county standards board basically came out and told us how to calculate those
compensated absences by very specific regulation rule. Prior to those rules, it was really an estimate that the district could kind of use their own rules to calculate. So by implementing that standard, they just followed the rules provided by GAS. So that's why
there's that significant was it $18 million right >> dollar change okay that was because that was the change to gas >> right >> so the specific uh change ultimately in what the district had versus the standard um in previous estimates um
that were under standard uh didn't include sick leave the sick leave liabilities weren't were in the liability were required to be gazsby basically said you had to include those in the liability now which increases the U liability if you will by that number
you're you're telling me. >> Okay. >> Yep. >> Thank you. Um so then you know there we we're having a lot of discussion here about findings and addressing those findings. We were we were given an unmodified opinion. So can you please
explain a little bit more about how an unmodifi modified opinion is granted even when there are findings? >> Right. So, um, each individual opinion stands on its own, if you will. Um, so I'm giving opinions on multitude of
things. One's on the the financial statement, ones on compliance and regulations, ones on compliance with Minnesota laws and regulations. So, each one stands on its own. The one uh the unmodified opinion on the financial statement is an opinion on the 160 page
financial statement. So, we're providing a clean opinion that you that you as a district completed that financial statement in accordance with standard. >> So, what would it take to have an a a changed opinion? Would it be multiple
findings? Would it be I'm just trying to get a sense of >> Right. Um, and you could there's there's a number of uh modified opinions that can take place. You can have a district that's unable to provide records at all
that you couldn't even issue an opinion. I can't audit it. Um there's been [snorts] situations where you have uh um a going concern if you will, meaning you you're not able to sustain yourself financially, u which can happen in districts that have stash your operating
debt. Um would be a situation. Um there's a multitude of things that would cause a modified opinion. Um but generally that's pretty severe. I mean it's pretty rare to have a to get to that level.
>> Okay. Um and so the idea behind an audit I just want to be be clear is that you are assessing with for six months. I wrote that down six months process with the audit with everybody in the finance department. You
are assessing the fact that we that our financial statements are accurate and that you are looking at our internal controls to see where we can improve and that we addressed any issues that
were in that were past fightings. >> Is that kind of the >> elevator speech? On the internal control side, we're we're actually assessing it to that you have adequate internal controls. Not just that, you know that you have them, but that they're adequate. >> Okay?
>> And that they support an operation of this size adequately. Um, one of the comments or one of the findings in the past, um, not right now, so don't get me wrong, that was a past finding was you didn't have appropriate segregation of duties. That's an example. >> I remember that one. meaning you don't
you're not segregating responsibilities enough so that that things or errors are being corrected. Um so we that there was an assessment done at that time to improve controls so that they were adequate to to substantiate the the size
and and really the the organization as a whole. Um so that that was the corrective action for that one particular one. So, it's items like that that you have to have appropriate controls to support your organization, right? And that's the opinion that I'm providing
>> and that we are I mean where it's it's a big and complex organization, but what you're saying is that we have every time there's been a finding, we have caught it and we fixed it, which is the goal. >> Well, ultimately the audit found it,
>> right? The audit. Yes. I'm sorry. in conjunction the audit found it >> and then the district staff has corrected it. >> Yes. >> Okay. So I guess my my question for you
is we we do continue to have findings but that's not unusual and we are fixing it. >> Yes. Because we're human beings and we work in a school district where we are
constantly asking students to correct their mistakes. And when we find our mistakes in this very complicated huge set of data, they haven't been the same mistakes twice. Is that correct?
>> Yeah. Um I I don't have all the data that's in front of me that was provided, but I will agree with Andy in the sense that under her administration or their administration, we haven't had that that's been the the the norm. >> Okay. Yeah. I mean, I've been on this
board eight years and you know, it's this is this is something that is constantly in motion because as soon as this audit is done, we're going to start the next one, prep for the next one. >> Yeah. >> And so I I would say that >> we we pay attention. This is this is not
a a insignificant finding, but I appreciate that it's an ins not an insignificant finding that is being addressed and that this board then to to hold our staff accountable can ask about
at future board meetings. >> Okay. Thank you. >> Anybody else? I would just say again, I mean, you always have findings, but we've had 14 since 2019, material weaknesses, which
are the most severe, and two of them were repeats. Thank you. I I just have one kind of question to wrap this up. I I heard that we don't have enough oversight. Was the same oversight or procedures the
same for each finding that we've had or because it it makes it sound like we just fix this and it's all but there's different reasons and so how easily is that to address it overall say this is it and then they won't occur. Does that make sense?
>> Um well I'll try to address it in this manner. Um uh the internal controls of the district don't just stop and you create them and they stop. Internal controls are a constant evaluation. So that is one of the items we look for is is there people
in this organization that are constantly evaluating the processes and [snorts] the controls and if they're seeing their own weaknesses they change it and and oh well gee that even without me sitting in the room I'm not I'm not here you know they it should be a constant evaluation
of controls and that is what we see the district here takes it very seriously. Um, back to my commitment to the process. It's a commitment to the controls. Uh, if they see weaknesses, changes are made. Um, you know, I had a conversation with you. You were on the
call when we talked about the audit report. Um, uh, one of the constant evaluations that take place is is, you know, there's some change in personnel and, um, one of the things that we're talking about is, well, let's not stay stagnant with that change in personnel.
Let's reevaluate. Do we need a different role? Do we need a different person? Do we need more people? Um, that's a constant evaluation and controls. >> Okay. Um, yes, Mr. Bloy.
>> This is for for Andy, you said during your tenure, how many findings? >> Seven. >> Could you briefly describe the findings just so I have memory, [clears throat] better memory of what they were. >> Yep. So, in 2022, we had a time and
effort um for a federal program. >> Had a what? I'm sorry. >> Time and effort. So, related to um documentation of time on a federal grant. Um then we had one related to investments um and collateralization
and then an unauthorized investment. So both of those we worked with our investment advisor um and they would typically help monitor those items. >> Yeah. Can you explain that one because that one in particular was not >> Yes. So those two also go in line with
um the next one that we received in 2023. There was another uh collateralization issue. And so we work um with an investment advisor who typically are experts on watching these items for us. um making sure that we're invested in the correct investment type
accounts. Um statute says which type of investments we may um um invest our funds in. Um and I don't remember exactly the details because this was back in 2022, but I believe it was something about um like a a credit
rating wasn't quite at the right level or it had dropped down or something like that and um the investment advisor hadn't caught it. So, as a result of those findings, we um parted ways with that firm and now we're working with a different firm. Um >> have we had any findings on that since?
>> No. >> Um then the next one um in 2023 was related to a bid issue where uh the bid wasn't published in the newspaper. We sent it to the newspaper. Uh we have documentation of it in our scent items.
We believe it probably ended up in their spam folder and so it didn't actually get published. Um we worked with the newspaper and they apologized they didn't have it. Um the next one and then it was the construction spreadsheet one and then this one.
>> Would you describe those as car crashes? >> Would I describe them >> those findings? Are those car crashes? Well, I'll I'll use terminology that I would use um for based on standard um um have to remember if all of those most of
them are legal compliance findings. So, we audit your compliance with laws and regulations. >> Um and any any of those that are legal compliance related are considered findings. There is no it's either yes,
you complied or no, you didn't. So, um, I don't use the terminology car crashes. It's not my words. I'm gonna utilize the words that I can use in standard and those are it is it's a finding or it's not a finding. >> The finding is a finding is a finding, >> right? >> Some of them
>> my focus >> I guess in my opinion some of them seem a whole lot worse than than others. Um, but I'm also I've been in all of the meetings and we go through all of that. But all of those
have been we have not had an issue with any of those since. >> Correct. >> Yes. >> If you if you listen to me as you have in many multitude of meetings, I say this to you. I say this to all of my
clients. Audits come with findings and the focus should be on the corrective action. What are we doing to correct it? >> Well, if the thought is that over a period of seven years, 14 findings, you you said is a lot. >> I didn't say it was a lot. >> You said it was unusual.
>> It was more than normal. >> What's normal? >> That's a There is no norm to be truthful. There's no >> That's what I'm trying to get to is [clears throat] that that would be two if you averaged it out. That would be two findings a year.
>> I'd have >> depending on the severity. I mean, the one this year to me is a lot more severe because it was $500,000 paid twice, >> which I I am happy that I hear that we are bringing in an outside party to to
look into it more to make sure that we're not finding this again and again. >> Uh that would be a big problem. Yeah. >> But it' be a big problem for everybody on this board and it would be a big problem for the community. So, >> can I
>> I'm trying to find what the norm is because I'm not getting I'm not getting the sense that I have an answer because we know we're going to have findings, >> right? >> I I would question if you were doing your job if we didn't have findings. I mean, to be quite frank,
>> but [snorts] >> So, I I don't like this this this terminology. If you if you got a finding then you've failed. You failed in something there. A mistake has been made. To me, the failure is if we don't fix it
>> and if it's systemic, which I don't see any of these as systemic, at least not yet because they're in all different areas and a lot of those how many different federal there's so many different rules for all
of these that it's really easy for those things to slip by. I mean, there's hundreds. So, it is a big deal, but I think we need to have some perspective on this
and and understand that it is what it is and it needs to be fixed. And I have no doubt that they'll fix it. If they don't, it'll be an issue. >> That's all I have. >> Shar, can I add a comment to that?
>> Go ahead. You will. Um my perspective on on what you said there is important because I came I every year as part of the issuance of this report the finance committee a subset of the board meets with me as part of a committee right um
and I provide the commentary about the the finding or over all these years whatever finding it might have been um and this year there was a different response to this finding um because what you you said, supporting what you said
there. There was more of a that's more significant situation and you as a board member and other members of the board um as well as the superintendent uh said, "Yeah, we should do more than just the average
directive action plan." And and that's what I would have hoped to hear. It's not my role, if you will, to to act in the role of the board. I'm the auditor. But that came as a very pleasant reaction, frankly. Um, and that's what I
would have expected from from the board. >> Well, and I found it an appropriate reaction, too. And it was the reaction that I was also >> Yeah. >> hoping for. So, I was >> I was glad to hear what it was.
So, I think one of the common things I've heard is there's nobody in here that is happy about this error and we want it to we want to know we want to get it fixed and we want to make sure it hasn't happened in other areas with
including I know uh Miss Johnson you want to also clear this up. You want to look at it you have that time frame. We want to make sure we're doing it correctly and that is I think I want to we're all that in that boat. we want to do it correctly and we don't like we're not real happy with this. That's
somewhere as a board we can continue to work together and move forward because that's the one piece I think we all agree on and we're all going to have different opinions of you know where we're going but that going to that's got to be what holds us together if we move forward and ask questions. Um that's
going to be really important and as they as they um tell us how they're fixing it and how we're moving forward that's going to be equally important to find out. And so I think that we can all agree on that. >> Okay. >> Just one last thing. I just would say
that you know we can feel good about hey these were you know out of the 14 12 were different. So we feel good about that but still the pattern is there. the pattern of a material weakness or a
finding that is elevated to a report is is significant. You know, you want a goal. The goal is not to have any material weaknesses and not have any findings that are reportable in our report. That's the goal. I've never I've
you know, my own uh view of this running a nonprofit, I can't remember ever having a material weakness. I would have went through the roof if I would have had one. So would my board. >> Okay. >> Yes.
>> I'd just like to say that our our budget is how much? >> Close to 150 million. >> I doubt anybody in this room has been audited on a a personal or your business $150 million.
>> [snorts] >> So to say we're comparing apples to apples, I just don't think is accurate. >> I I would just say >> point of order. Point of order. >> Oh, >> yes. >> I just want to say, can we get a um an
update scheduled on a future board meeting to get an update on the corrective action? >> Yep. So, I would I would suggest, you know, I know you said it's going to take some time, so perhaps April,
if we can get an agenda item so that we can as a board get an update on where we're at, I would appreciate that. >> Uh, Mr. Chair, >> thank you. Mr. Scar, I I know you had something you want. I would just say, you know, I've audited multi-billion dollar companies and I've been in char
been senior executive at companies that are have are much larger than the school district at this. >> Um, can I ask how many school districts you audited? >> None. Okay. No school districts, but
I've used the same playbook he you use, which is the GAO, right? Yellow book. >> Use the same to audit So, it's the same. It's the same thing. It's not that much different. >> It's like riding a bicycle.
>> Once you fall off, you don't get back on. >> Well, I'd like to say that, but I mean, I can ride a little stingray or >> speed. >> All right. Can we close this discussion then and I want to thank you for coming and and um sharing with us and um so we
can kind of see how we can move forward. We appreciate all the work you do for us. >> All right. Thank you. >> Thank you. And then I'd like to move us along to operational item C1, action on the fiscal year 2425 annual audit report. Miss Johnson, you have anything
you want to say? >> Um, earlier in the meeting, Mr. Ikeen from the auditing firm LB Carlson presented the fiscal year 2425 audit report. So the next step in the annual budget process for the board is to vote on acceptance of the report that was presented. >> All right. So we've have the
recommendation is to accept the audit as presented. Do I have a motion to do that? >> So move. >> Okay. Go ahead, >> Miss Bloy. A second. >> Second. >> Second Ellison. Open discussion. >> Yes. Mr. Scar, I think you had something you wanted. >> Yeah. I was going to ask does the does
the annual um what is it? The annual um financial uh the comprehensual comprehensive financial report. Is that included in this motion? Yes. >> Then I have questions on that. >> Okay. >> You can ask now question.
>> So on page 44 of the [snorts] report and it's paragraph three it says since and the second sentence starting with since 2003 the level of funding provided to the
state of Minnesota has not kept pace with inflation. Now that's true. However, total funding has kept up with inflation and has actually exceeded it. So, should we put a sentence in there that says that? And I know that there
were issues with the um the Fallon report and I referenced this annual comprehensive financial report uh when that was that report was being criticized. But right here it's and I mentioned that all those numbers are in
this report. So unfortunately Mr. Wolf passed away on October 13, 2024 after I received the numbers from Mr. Fallon on July [clears throat] 24th and well before I was elected. But his death, Wolf's death, doesn't diminish his
expertise. And I think using Google searches to disparage the valuable work of a dead man is not very helpful. and we should do more critical thinking based on facts. So I did I prepared an analysis from the 2024 annual
comprehensive financial report found on the district website and identical results. So, >> does that include state aid only or is that include because >> total general funding >> because I think what this was saying if
I may I'm asking is we're talking about what the uh we get on our state aid. Um they're not speaking to the any kind of levy or other funding I think. Is that correct? If I could get an answer on that. I haven't been able to find what you >> I I'll give it to you
>> like even the >> I can't I haven't been able >> page 44 doesn't mention >> of the PDF >> page 44 of the PDF file. >> It's called financial future of the district. >> Okay,
>> that's all. And all I'm asking is should we put something in there that says yes that's true but total funding has kept up with inflation something like that. That's all I'm asking and I'll give you the numbers. >> Okay. And the other thing that I wanted
to mention was even when you look at uh uh total general fund expenditures per student and that's on well it's on page 123 of the uh report shows that in 2025 the number [snorts]
grew by 5.5% and if you look at the CPI CPI or inflation was between 2.7 and 3%. So all I'm asking is that we put something in there that says yes that's true but total funding has kept up with
inflation. So the other question I had was on the next paragraph where it talks and this is talking about remember this is talking about the financial future of the district. So, what I was thinking is we should put
something in there around enrollment shortfalls and the impacts to future funding because if you look on page 70 of the PDF file, [snorts] it says, and this has to do with factors bearing on the district's future. And it says the
amount of funding a district received is also dependent on the number of student it serves. meaning attracting and retaining students is critical to the district's financial well-being. So, I always thought we would triangulate that back to the financial future of the
district so that we can let the reader of this report, which would be the public, know that, hey, enrollment also factors into funding and that's that's also something that they should be concerned about.
So, those those two amendments I think this question >> I'm not in favor of amending that whatsoever unless we add in that is kept up with inflation because we've had to increase levies and pull from the
general fund through the cross subsidy. Do you understand what the cross subsidy is? Can you explain it? >> Probably not tonight. Well, then you really need to understand what the cross subsidy is because that is at the No, >> I'm just looking at the phone number.
>> It's at the center of the whole discussion that you're going around. >> We have to pull money from [clears throat] the general fund in order to support and pay for other items that aren't covered. So, has it kept up
with inflation? Semantically, I guess we could say it has. But has it kept up with what we have to spend? No. Because we are pulling from a fund that we shouldn't have to pull from in order to pay for things that aren't paid for by
either federal funds or state funds that were guaranteed at some point in time and have never come through. So that's >> Can I respond to that? >> Go ahead. I would just say I understand that. But I look at the general fund
revenues and you just you cut through all of this. You cut through all of this. General fund revenues [snorts] were [clears throat] 142 322 288 as compared to 130 218 478. And the
taxpayer they may they they don't understand all this funding stuff. All they know is our numbers are going up higher than inflation. That's all they care about. They are. So the total if we we're trying to confuse the taxpayer and
the public with a lot of funding things, we need to net things down so people understand, hey, our general fund revenues have gone up. Now, which bucket? That's important. I agree with you. That's important. However, the numbers went up. Even though despite all
of the obstacles that we have with the state funding and cross subsidy, we're still figuring out a way to fund the schools right above inflation. So, why can't we just say that >> that we could say >> that we're finding a way, but that's through taxes. That's through the levies
>> and that's what's important to taxpayers. >> But I don't think that makes it that doesn't Thank you. >> You can't go. I'm gonna check. She was gonna talk. Do you have something else? >> That's the semantics that we're getting
into that they need to understand when you're saying it's kept when they say whoever your gentlemen were. It has kept up with inflation. We've had to keep up with inflation through raising the taxes, which nobody wants us to do. But
the reason we've had to do that is because stuff isn't funded. and we're pulling we're we're robbing Peter to pay Paul. So it's it's important that I don't
think that's that hard to understand for the general public. >> All I see is the numbers. >> Well, the numbers don't tell you the whole story if you don't explain the whole story. >> Go ahead. I'm sorry. Okay.
>> I'm done. >> Okay. Okay. Anybody else? >> I I agree with Miss Boyd and I also don't feel comfortable amending our amending our financial report with
information done in the investigation of a single board member. It is not our responsibility. It's in our policy that we do not conduct separate investigations. And so I don't feel comfortable taking the information from a single
board member and putting it into something that the entire board needs to approve. So I would I would not support making those amendments. >> Yes, I would agree that with that in principle. However, um I didn't do any investigation. I just went to the
district website because folks had an issue with the Wolf Fallon numbers. So, I went back and is are they are they right? And they're right. >> That's that's all that's all. I didn't do an investigation. I'm not doing that. But I think as a board member, if we're
not looking at our reports and critically thinking about the reports and looking at them and comparing them to other sources of information, we ain't doing our job. We're not doing our job. >> Yes. Go ahead. >> I believe that even accessing the
numbers from those two individuals constitutes an investigation. I agree. We need to do our homework with the information that were provided, but it is not our role as board members to do specific research investigations outside
of what we are receiving. And I I my critical thinking skills I take umbrage at the fact that my critical thinking skills are are at issue here. I think what we
need to do in order to move forward is we need to remember what our roles and responsibilities are and that is to look o at oversight at governance and to fulfill our roles as board
members in as we have laid out in our policies. >> Yes, Miss Daniels. >> I agree with Jessica. >> Okay. I just say I didn't do the Fallon Wolf thing. >> He recognized me. He I didn't do it when I was elected. It was before I was
elected. So I don't understand the issue. >> Um >> Okay. >> I'd like to move to call the question if I could get a second. >> Second. >> All in favor of calling the question. Say I. >> I. I. >> Oppose. Same sign. Okay. Okay, calling the question means that we've closed
discussion and now we are going to call a vote on the uh motion to to accept the uh annual report as presented. So um this will be a roll call vote. I'll ask the clerk to call the role.
>> Aran >> I >> Lloyd >> I >> Daniels I Ellison >> I >> Scar be nay if you're not going to accept it. I just have a point clarification. We're calling the vote.
>> So we're are we voting for the >> we're voting to accept it as has been presented >> plus the annual comprehension we're >> or just audited report everything in that audit report that was in there presented >> then no. >> Okay. Is that it?
>> Go ahead. Keep going. >> I thank you. >> Okay. Motion carries. It says five to one. We're now on to uh D adjournment. Can I get a motion to adjurnn? >> So moved >> by Ellison. A second. >> Second. >> Second by Strafe OG. All in favor say I.
>> I. >> All oppose say sign. We are adjourned.