Official School Board Minutes

Regular Meeting of the School Board
November 2, 2020

The regular meeting of the Board of Education of Independent School District 270 was conducted virtually on Tuesday, October 20, 2020. The meeting was called to order at 7:00 p.m.

School Board members present online: Treasurer Steve Adams, Director Fartun Ahmed, Clerk Shannon Andreson, Chair Jennifer Bouchard, Director Tanya Khan, Vice Chair Chris LaTondresse, and Director Katie Pederson. School Board members absent: None
Student Board reps present: Parker Chelikowsky (grade 11) & Elliot Berman (grade 12). Student Board reps absent: None
Staff members present: Superintendent Rhoda Mhiripiri-Reed. Staff members absent: None

Open Agenda:

Bouchard explained that Open Agenda is facilitated both through a link to a Google Form for comments to be entered and then read by the Chair at the meeting, or through a designated voicemail box for recorded messages to be played at the meeting. Bouchard noted that no Open Agenda comments were submitted.

Reports:

Student Board Representatives:

Berman and Chelikowsky updated Board members on events/activities taking place at Hopkins High School, along with the pros and cons as they adapt to their new learning environment.

Superintendent:

Mhiripiri-Reed noted various aspects related to COVID — what is going well, as well as the challenges and how the leadership team is working to address them. She highlighted the COVID-19 Response Protocol that staff follows, the District Data Dashboard, and the Local Health Data that is being tracked and will be shared with the public.

Approval of Agenda:

Pederson moved, Adams seconded, to approve the agenda as presented. Those voting in favor thereof: Adams, Andreson, Khan, LaTondresse, Pederson, and Bouchard. Those unable to vote: Ahmed. Those opposed: None. Carried.

Consent Calendar:

Khan moved, Andreson seconded, to approve the Consent Calendar as presented: A) Approval of Minutes — Regular Meeting conducted on October 20, 2020; B) Human Resources — Personnel Updates; C) Tax Levy Hearing Date (Revised Start Time). Those voting in favor thereof: Adams, Ahmed, Andreson, Khan, LaTondresse, Pederson, and Bouchard. Those opposed: None. Carried. Exhibit “A”

Treasurer's Report:

Treasurer Adams highlighted expenses of interest. Adams moved, Andreson seconded, to approve financial disbursements in the amount of $2,525,712.52 for the period of October 13, 2020, through October 26, 2020. Those voting in favor thereof: Adams, Ahmed, Andreson, Khan, LaTondresse, Pederson, and Bouchard. Those opposed: None. Carried. Exhibit “B”

Enrollment Update & Projections:

Enrollment information is collected on October 1 of each year — the official date to gather enrollment numbers for submission to the State — for review and analysis. Nik Lightfoot, Assistant Superintendent, presented detailed information noting the correlating fiscal implications and that projections are conservative since they impact projected revenue. Graphs were shared surrounding: √ current K-12 enrollment, and 5-year projections (2021-22 through 2025-26) with updated projections for each grade/year; √ past enrollment trends (2010-11 through 2020-21), including open enrollment (2011-12 through 2019-20); √ 2020-21 enrollment – K-12 actual and projected, and open enrolled (in); √ number of resident and non-resident students served by the District annually (2006-07 through 2019-20); √ open enrollment in/out of the District, 2006-2020; √ K-6 open enrollment into the District by site (2010-11 through 2020-21) and by grade level (2020-21). Board members shared comments focused on how the data is crucial to budget decisions over the next 4-5 months, and the percentage of District residents served.

Preliminary Fiscal Year-End Results, 2019-20/Budget Discussion, 2021-22:

Tariro Chapinduka, Director of Business Services, shared information surrounding updated/preliminary changes in revenue, including:

Preliminary Revenue Impacts in Relationship to Enrollment (Projections)

• Original FY21 General Fund Revenue ($102,622.324*) versus the revised revenue due to adjusted/declining enrollment ($101,452,000*), results in a deficit — $1,170,323 less than included in the budget presented last spring. (*Excluding Operating Capital)
• Original FY22 General Fund Revenue*, with 0% in formula allowance = $98,348,987. Difference from FY21 Revised to FY22 Original results in a deficit of $3,103,013; from FY21 Original to FY22 Original results in a deficit of $4,273,337.
• Original FY22 General Fund Revenue with a 2% increase in formula allowance = $99,327,473. Difference from FY21 Revised to FY22 Original results in an increase of $2,124,527; from FY21 Original to FY22 Original results in an additional $3,294,851.

Chapiduka stated that these revenue estimates do not account for COVID Relief Funds (CRF) or Cares Act funds since they are “use it or lose it” dollars. He further noted that these numbers are based on projections; as enrollment starts to increase, so will the dollar amounts.
Board members shared comments and questions focused on the cost of the revised/projected enrollment decline.

Revenue, Expenditure and Fund Balance — 10 Year Trend

Chapinduka highlighted the audited trend for District revenues, expenditures, and fund balances, noting that the Fund Balance has seen a slight increase from FY19 to FY20, with revenue and expenditures trending upwards.

Preliminary Summary Revenue and Expenditures

Chapinduka highlighted the preliminary audited statements for the General Fund Balance, Food Services, Community Education, Capital Projects, and Debt Services.

Preliminary Fund Balances

Chapinduka reviewed the preliminary audited fund balances for the General Fund, Food Services, Community Education, Capital Projects, and Debt Services. Board members shared comments and questions focused on CARES money, the amount of budget cuts that will be need to be approved this spring, transfer of money to the OPEB Fund, and the possibility of the Board choosing to slow the rate of replenishing OPEB to lessen the impact of budget reductions.

Trust Fund Within OPEB and Severance

Chapinduka reviewed the current state of funding of accrued liability for GASB 75 and GASB 73, noting that the auditors would like the fund balance to be about 90% rather than the current 76.77%. Board member comments and questions focused on the Strength & Diversity Act of 2020, CARES funding for the District and timeline to spend, budget cuts being made to just the general fund or include School Nutrition and Community Education. Chair Bouchard noted that the Board is developing a Community Engagement Plan related to the budget and potential cuts that will need to be made to ensure community understanding and input.

Policies in First Reading: