- Regular Meeting
Official School Board Minutes
Regular Meeting of the School Board
December 7, 2021
The regular meeting of the Board of Education of Independent School District 270 was conducted in person on Tuesday December 7, 2021. The meeting was called to order at 7:00 p.m. School Board members present: Treasurer Steve Adams, Chair Jennifer Bouchard, Director Tanya Khan, Director John Kuhl, and Clerk Katie Pederson. School Board members absent: Vice Chair Shannon Andreson and Director Fartun Ahmed.
Student Board reps present: Grace Reilly (10) and Parker Chelikowsky (12). Student Board reps absent: None.
Staff members present: Superintendent Rhoda Mhiripiri-Reed. Staff members absent: None.
Bouchard noted that no Open Agenda comments were submitted.
Student Board Representative
Riley (12) and Chelikowsky (12) provided a collaborative report to Board members noting sports successes and the effects of the recent “reset” at HHS.
Dr. Mhiripiri-Reed updated board members on district events including another successful vaccine clinic and highlighted our counseling staff.
Approval of Agenda
Adams moved, Pederson seconded, to approve the agenda as presented. Carried.
Pederson moved, Adams seconded, to approve the Consent Calendar as presented: A) Approval of Minutes — Regular Meeting Conducted on November 23, 2021; B) Human Resources — Personnel Updates; C) Policies in Second Read [403, 407, 408, 409, 414]; D) Annual Resolution Limiting Non-Resident Enrollment; E) West Metro Home Remodeling Fair — Joint Powers Agreement; F) Community Center Tenant Leases, 2021 — Lake Country, Ubah, HEF; G) Substitute Rate Recommendations. Carried.
Treasurer Adams highlighted expenses of interest. Adams moved, Pederson seconded, to approve financial disbursements in the amount of $2,795,467.33 for the period of November 16, 2021 through November 29, 2021. Carried.
District Audit Report, 2020-21
Tariro Chapinduka, Director of Business Services, along with Michelle Hoffman, CPA with CliftonLarsonAllen (the District’s audit firm) presented the audit report for fiscal year 2020. The audit includes three reports — 1) the Executive Audit Summary (EAS); 2) the Schedule of Expenditures of Federal Awards and Other Required Reports; and 3) the Comprehensive Annual Financial Report (CAFR), which is optional. Hoffman noted that the CAFR was reviewed during the Board workshop (from 5:00-6:00 p.m.)
Hoffman highlighted the audit results through a PowerPoint extracting the highlights from the EAS, which summarizes financial results from the CAFR and audit results:
Audit Opinion — The financial statements are fairly stated. The firm issued what is known as a “clean” or “unmodified” audit opinion (this is as good as the firm can give).
Yellow Book Compliance — Non compliance issues were noted in the review of laws, regulations, contracts and grants that could have significant financial implications to the District.
Internal Controls — No material weaknesses in internal controls over financial reporting were noted.
Single Audit — One finding regarding the federal single audit related to procurement in the Child Nutrition Cluster was noted. The Special Education Cluster, Coronavirus Relief Fund, and Education Stabilization Fund were also tested.
MN Legal Compliance — One legal compliance matter was reported with regards to the submission of the County indebtedness report.
Enrollment — For fiscal 2020-2021, Hopkins Public Schools had an estimated total adjusted average daily membership of 6,858.86 (or 7,563.73 adjusted pupil units). For fiscal 2019-2020, the District had a total adjusted average daily membership of 6,913.70 (or 7,518.28 adjusted pupil units).
Fund Balance — The School’s General Fund unassigned fund balance (UFARS basis) increased $2,591,193 ending at $10, 595,722 as of June 30, 2021. Total fund balance of the General Fund increased by $6,567,277 ending at $20,091,289 as of June 30, 2021. The ending unassigned fund balance represents 10.11% (last year 7.81%) of General Fund expenditures.
Budget to Actual — Total revenues in the General Fund were $1,254,748 (or 1.14%) higher than the final amended budget amount, while total expenditures were $2,248,762 (or 2.10%) lower than budgeted. Chapinduka and Hoffman responded to Board member comments and questions surrounding the presented report. Adams moved, Kuhl seconded, to accept and approve the fiscal year 2021 Audit Report. Carried.
Certification of 2021, Pay 2022 Tax Levy
On September 14, 2021, the Board approved the proposed 2021 Pay 2022 property tax levy. The Truth-in-Taxation hearing was conducted prior to the Regular Meeting of the Board with two community members present.
Chapinduka reviewed the proposed property tax levy for PAY22, noting an increase of $1,278,126, or 2.2% in comparison to PAY21 (FY22). He explained that the General Fund comprises the majority of the increase at $2,484,425. Within that increase, the following items were noted:
- Voter Approved Capital Project Levy Referendum revenue is increasing by a total of $764,013 (6%) due to a slight increase in the Net Tax Capacity.
- Voter Approved Levy Referendum revenue is increasing by $329,168 (2%) due to a slight increase in Net Tax Capacity.
- General Fund Long Term Facilities Maintenance increased by $1,398,910 (37%) due to adjustments in our LTFM Capital Improvement plan as approved by the State.
- Voter Approved Debt Service Fund decreased by $4,478,734 due to reduction in our debt services which reduced the interest and principal we pay to service that debt. Other General Fund levy components had minimal increase /(decrease) adjustments.
Additionally, he noted, the Community Education portion of the levy is increasing by a total of $46,450 (11%). Most of this increase comes from adjustment in School Age Care. At this time, the Total Debt Service Fund levy is decreasing by $1,203,456 or 7% due to reductions in our debt obligations.
Board members shared questions and concerns surrounding the levy. Chair Bouchard highlighted responses from community members mentioning they were “happy to pay a little bit more” given everything that has been put on schools during the pandemic. She also mentioned concerns from community members who are on fixed or low income, encouraging community members to contact state legislators with these concerns.
Adams moved, Pederson, seconded that the Board approves the Resolution Establishing School District Tax Levies Authorized for General and Special Purposes. Carried.
Board Goals, 2021-22 — Midyear Evaluation
Chair Bouchard facilitated a continued discussion on the 2021-22 School Board Goals that began on September 14, 2021. One by one, she discussed each goal. Reminding community members that budget discussions would continue from this meeting forward.
Board Member Reports
Board members reported on recent educational activities/events in which they have participated.
Bouchard noted that no public comments were submitted. Kuhl moved, Pederson seconded, to adjourn the meeting at 8:50 p.m. Carried.
Katie Pederson, School Board Clerk