Dilworth-Glyndon-Felton School Board Audit Reveals Financial Strength and Compliance Challenges

At the recent Dilworth-Glyndon-Felton School Board meeting, the presentation of the June 30, 2024 audit by Derk Flanigan, a partner at I Bailey, emerged as a key highlight. The audit, a fundamental process for the school district, revealed a clean unmodified opinion. However, it also uncovered several areas needing attention, particularly concerning the preparation of financial statements, journal entries, and the segregation of duties within the accounting function. A significant aspect of the audit was the federal awards audit, which was necessitated by the district’s federal award expenditures exceeding $750,000, covering the Child Nutrition cluster and the Elementary and Secondary School Emergency Relief (ESSER) Fund.

Flanigan’s report began with an overview of the district’s financial health, emphasizing the improvement in the general fund’s balance by $285,000, raising the unassigned fund balance to nearly $1.5 million from the previous $845,000.

However, the audit findings highlighted some concerns. The federal awards audit identified a reporting discrepancy in the Child Nutrition cluster, where meal counts did not align with supporting documentation. Furthermore, Minnesota legal compliance testing noted inactive student activity accounts, a finding consistent with trends in other districts. Despite these issues, Flanigan’s summary was met with enthusiasm, as the overall financial standing and clean audit opinions are important for maintaining the district’s bond rating and financial stability.

Flanigan also detailed the district’s cash and investment position over a decade, excluding specific accounts for consistency. The presentation emphasized the importance of maintaining a positive fund balance, as it provides a financial cushion for unforeseen expenses. Additionally, the unassigned fund balance’s percentage of expenditures, while improved to 7.2%, still falls short of the district’s policy range of 10 to 15%. The report also noted increases in both community service and food service funds.

In matters concerning transportation and facilities, the meeting addressed the fiscal year 2025 Transportation plan. The board expressed intentions to recruit a new transportation director before the current director’s retirement, with a job posting already active and five applicants received. Discussions also touched on facility priorities, including a proposal for safety and storage enhancements at the football field. Collaborative efforts with the high school principal aim to ensure an effective selection process for the transportation director role.

The meeting also featured a comprehensive presentation on special education services led by a speaker named Scott. This presentation was a continuation from a previous discussion in April and provided an update on the integration of cooperative services within the district. Scott outlined the various supports available, including early childhood special education teachers, speech-language pathologists, and school psychologists. Recruitment and retention efforts were also discussed, with a focus on addressing staffing shortages through departmental restructuring.

Scott emphasized the importance of professional development, detailing ongoing training and compliance monitoring for special education teachers. He highlighted the development of documentation to assess staffing needs and the provision of training on assessment and intervention procedures. A key point was the district’s participation in a monitoring cycle to ensure compliance with Individualized Education Programs (IEPs), underscoring the collaborative communication between Scott, Sarah, and school principals.

Discussions from the policies committee were another focal point, with first readings of several updated policies. Amendments included changes to the fundraising form coordination period and the appointment of Tessa Tiber as the Title IX reporting individual. The committee is also reviewing parking and motor vehicle forms to ensure student compliance.

The activities council, led by athletic director Katie Omen, proposed the idea of a DJF Hall of Fame, with eligibility criteria discussed for various contributors to the school community. Plans for a student-athlete gathering focused on expectations and behaviors during games, with a system proposed to hold peers accountable and address inappropriate behaviors, particularly from parents.

Further discussions explored the potential implementation of online ticketing for games, with a strong focus on maintaining cash options for accessibility. The superintendent’s report from a recent conference highlighted challenges in attracting new teachers and legislative impacts on retirement plans, noting disparities in school referendum pass rates between outstate and metro areas.

The board also discussed the Emergency Response Team (BERT) updates, Foundation activities, and potential collaborations with Concordia University. Administrative tasks rounded off the meeting, including the approval of bills and claims, audit acceptance, and policy readings, concluding with gratitude for donations to school programs.

Note: This meeting summary was generated by AI, which can occasionally misspell names, misattribute actions, and state inaccuracies. This summary is intended to be a starting point and you should review the meeting record linked above before acting on anything you read. If we got something wrong, let us know. We’re working every day to improve our process in pursuit of universal local government transparency.
Superintendent:
Peter Grant
School Board Officials:
David Eilertson, Nicole Reno, Laura Eidem, Brittany Kuehl, Lindsey Leach, Amy Johnson, Micah Thureen

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