Item 10.11: $100,000 contract to WestEd (funded from the Teaching & Learning budget) for evaluation of the Special Education Plan

Item 10.15: $4 million purchase (all cash from fund balance) of a building for use as an alternative education site, meeting spaces, and offices for the professional learning department.

The regular meeting also has the annual presentation of the audited financials for the year ending June 30, 2019, toward the end of the meeting

This year the auditors actually called out a few “significant deficiencies” (Letter) (accounting term of art, which Kelly Ruppel chooses to call “significant findings” in her memo to Belmore & BOE).

Wegner CPA’s has delivered the district’s financial audit statements, single audit statements, and communication letter with those charged with governance. These documents are attached to this memo via email. Following are some pertinent points:

Our fund statements include an operating fund surplus of $8,488,636. This surplus includes unspent TID funds in the amount of $1,407,402, unspent TID closing $3,200,000, interest earnings over budget $902,426, and a Medicaid cost settlement over budget of $1,022,628. Governmental funds also showing a surplus include a Capital projects Surplus of $1,429,799 for safety projects completed over the summer, a Donation fund surplus of $918,635 related to the East High Field House donation, and a Community Service fund surplus of $107,920.

The auditors’ report includes a significant finding that some of the 12 schools tested retained incomplete documentation support for disbursements or deposits for their school activity funds. Although procedures are in place to mitigate this, we are working on retraining staff and emphasizing the importance of this documentation. We are also including this information in the Secretary and Principal’s back to school training to emphasize these procedures.

The auditors’ report also includes a significant finding that two special education employees were not properly licensed per the Department of Public Instructions licensing requirements. The new HR system currently being implemented will mitigate this in the future.

In the past, the Board has asked Administration to state the status of our non-WRS post-employment long term obligations. As of June 30, 2019, the liability balances of these are:oSick Leave –Currently Active Employees $39,644,330 (actuarial value)oSick Leave Escrow -Retirees $29,225,362 (actual value)oTeacher Emeritus Retirement Program (TERP) and Administrative Retirement Plan-$30,965,900 (actuarial value)oOther Post-Employment Benefits, OPEB(health and life) -$27,483,949 (actuarial values

Scott R. Haumersen, a Wegner CPA partner (the District’s auditor), recently held a fundraiser for School Board member Gloria Reyes.

Related: “an emphasis on adult employment“.

“The data clearly indicate that being able to read is not a requirement for graduation at (Madison) East, especially if you are black or Hispanic”