Karen Doll from Bergen KDB, the district’s auditing firm, presented a thorough financial audit report, delivering what she termed an “unmodified opinion,” a clean bill of fiscal health for the Delano Public School District. A recurring issue related to internal control was noted: the lack of segregation of accounting duties, attributed to the district’s size. Despite this, Doll assured the board that such overlaps are common in many districts and do not pose a concern.

Doll’s presentation highlighted financial trends, noting a 2% increase in the basic formula allowance set by the state legislature for fiscal year 2025, with projections to rise to 2.7% in fiscal year 2026. A slight increase in resident Average Daily Membership (ADM) was observed, with numbers rising from 2,258 to 2,266 students. However, a significant drop in kindergarten enrollment was noted, decreasing from 166 to 145 students. Additionally, there was a 6% decrease in pupil units, partly due to an increase in students leaving the district through open enrollment, although non-resident pupil units saw a slight increase.

Revenues were primarily derived from state sources, constituting about 77% of the district’s total general fund revenues, while local property taxes contributed approximately 16%. A decrease of around $466,000 in “other” revenue sources, including local and federal funds, was attributed to diminished federal COVID-related funding. Despite these changes, revenue per student increased from about $13,700 to over $14,000, with expenditures similarly rising from just over $13,000 to just over $14,000 per ADM served.

The budget for the general fund initially projected a deficit of about $1.4 million, subsequently revised to approximately $855,000, with actual results showing a deficit of about $285,000. Revenues exceeded the budget by 4%, while expenditures were under budget by 1.2%, resulting in an overall decrease in the general fund balance for 2025.

The board also delved into financial reports on the food service and community service funds. The food service fund reported near break-even results, with revenues slightly exceeding expenditures. However, a decline in revenues was noted, attributed to reduced federal supply chain assistance, while expenditures rose due to increased staffing and food costs. Conversely, the community service fund recorded a surplus of around $250,000, with increased revenues from higher fees and childcare program participation.

Board members expressed concern over the community education fund’s growth and the potential for services to become unaffordable for families. A suggestion was made to consider reducing fees to align them more closely with expenditures.

Personnel matters saw the board extending appreciation to Mary Reer for her service, with a motion to approve personnel changes passing without opposition. Administrative reports covered various school activities, including an evacuation drill and an upcoming Turkey Bingo event. Delano High School’s preparations for the 2026-27 school year were discussed, particularly the introduction of an ethnic studies course in response to state law changes.

The meeting also addressed discipline data, noting an increase in offenses related to cell phone use, with a policy enforcing phone confiscation for the entire day upon a first offense. Improvement in discipline metrics was observed, with offenses decreasing compared to the previous year. Achievement data revealed challenges, particularly in reading scores among 9th graders, attributed to a lack of seriousness in taking the screener.

Updates from the elementary school emphasized staff development and classroom community-building efforts. The board highlighted a successful fundraiser exceeding its $60,000 goal, raising approximately $79,000 for media center renovations, including a new circulation desk and flexible seating options.

The board discussed the importance of early childhood screenings, with efforts targeting three to five-year-olds for earlier developmental assessments. A new brochure to promote early childhood programs is in the works.

Student board representatives shared updates, including the National Honor Society’s Santa Shop preparations and upcoming volunteer opportunities for high school and elementary students. The board also reviewed and approved extended field trips for the robotics and jazz band and the Q Comp goals for the 2025-2026 school year.