The board meeting’s primary focus was an extensive audit report, which the auditor presented, highlighting a smooth process without disagreements with management. The audit findings revealed a net position exceeding $19 million, though the percentage of unassigned funds relative to general fund expenditures decreased to 10.65% from the previous year’s 14.64%. This drop in reserves was noted as a point of concern, given the district’s policy of maintaining a range of 8% to 25% to ensure operational stability. The auditor also warned about phishing scams targeting auditees, urging vigilance to prevent financial losses.

A notable issue raised in the audit was the growing deficit in the school readiness fund, amounting to $592,000. The auditor recommended that the board consider re-allocating budget resources from the general fund to address this deficit over time. The compliance section of the report was positive, with no issues found during compliance testing.

The audit also covered government auditing standards, confirming that the district has a sound internal control structure and a clean opinion on the single audit for federal funds exceeding $750,000, with no issues in the child nutrition cluster. The district received approximately $1,091,000 in federal funds, although a change in the audit threshold could potentially reduce future audit costs.

Another topic was the decline in student enrollment, with a reported decrease of nine students across the district. The decline was most noticeable at the middle and high school levels. Specific cases, such as students transitioning to online schooling or entering juvenile services, were identified as contributing factors. The administration committed to investigating these discrepancies to better understand the fluctuating figures.

The board also discussed ongoing and future projects, such as a solar grant application with confirmation expected soon. A meeting with city officials and a company named Ziggler is scheduled to discuss a development project linked to the solar initiative. Additionally, the board is considering whether to combine the upcoming reorganization meeting with the next regular board meeting, reflecting on past practices.

School principals provided updates on various educational and community activities. At the elementary level, a “Turkey Bingo” event raised over $8,000 for the Parent-Teacher Organization. Middle school initiatives, such as the AVID program, were highlighted, with training attended to enhance educational strategies. The potential expansion of AVID to the high school level was also mentioned. The high school principal addressed recent testing results, noting that 120 students scored below the cutoff in one or more categories, with a portion receiving special education services.

The board discussed strategies to support students, including potential scheduling adjustments to provide additional support on Mondays and Fridays. This plan, still in development, aims to be implemented by the next semester, with full execution expected by the 2026-2027 school year.

A truth and taxation hearing was conducted, discussing the proposed tax levy for the next year. The recommended levy was set at $4,481,242, a 3% increase from the previous year. This levy allocates funds to the general fund, community service, and debt service, with residential areas shouldering most of the tax burden.

Community education activities were also highlighted, with successful classes and a retirement preparation session planned. The meeting concluded with board approvals of superintendent goals and K12 bill payments. Concerns about students lacking winter attire were voiced, urging community support for these needs. Details of a community event, the Code 3 for Christmas giveaway, were shared, emphasizing the importance of community engagement.