The meeting commenced with the presentation of the 2023-2024 audit report led by Andrew Fety, the principal overseeing the audit from Smith Schaer in Rochester. Following the retirement of the district’s previous auditor, the audit provided a “clean unmodified opinion,” indicating that the district’s financial statements were fairly stated according to Generally Accepted Accounting Principles (GAAP). This opinion represents the highest level of assurance available.

The audit assessed compliance with Minnesota state statutes and tested several areas, including conflict of interest and public expenditures, finding no exceptions. A review of internal controls revealed a recurring finding related to the preparation of the audited financial statement, a scenario common among many districts. Fety highlighted the district’s average daily membership (ADM) and noted an increase in total revenue, attributed primarily to state aid, with a total just shy of $68 million—a $3.7 million rise from the previous year. Expenses also rose, particularly in regular instruction, special education, and food services, yet revenues exceeded expenditures by approximately $494,000, leading to a positive change in the fund balance.

Amidst financial discussions, the board focused on the Long-Term Facilities Maintenance (LTFM) fund. Efforts to address a prior negative fund balance of over $700,000 were noted, with careful budgeting aimed at continued improvement. A projected decline of 104 student units posed potential impacts on state funding, a topic of concern given the decrease in federal aid. Board members expressed pride in maintaining a near 12% fund balance.

Attention then turned to the proposed school year calendars for 2025-2026 and 2026-2027. The calendar committee, which included parents, administrators, and teacher representatives, proposed 171 student contact days and 11 district days, with considerations for professional development and conferences. While a motion to approve the calendars moved forward, discussions ensued regarding the sufficiency of contact days. Some members advocated for increased instructional days, citing the benefits of face-to-face learning. The sentiment was that more days could better serve educational outcomes.

Further discussions addressed policy updates, particularly a proposed cell phone ban in schools, generating debate about its implications. A student representative highlighted mixed views among peers, recognizing potential benefits for focus but also concerns about reliance on phones for educational purposes. The complexities of enforcement and the potential impact on advanced classes were acknowledged.

The meeting also covered updates to various school policies, including those on student publications, technology, and wellness. The board approved amendments aligning policies with current statutory provisions and technological advancements, such as the inclusion of new terms related to cell phone usage.

The board celebrated employee achievements.