August 9, 2021 at 7:00 PM - Board of Education Regular Meeting

1.  Review monthly bills using the EMeetings Software.

2.  Review all credit card transactions for the month.

3.  Finance Committee Members Sign-off on review of monthly bills, credit card transactions, and district fund balances.

4.  Approve superintendent's expenses (credit card transactions & mileage).

5.  Lunch Fund Review-Monthly Lunch Fund Balance Worksheet Attached

6.  Payroll Ledger Review

7.  Insurance Billing Review

8.  ACH Payroll Review

9.  Bank Statements Review

10.  FEMA- Ken completed this.  It has been submitted for final review/approval.  Haven't heard anything as of now.

11.  Draft of 2021-22 Line Item Budget Document & APA Budget Document-ROUGH DRAFT attached for your review.  The budget has been reviewed by the NDE Office of financial services twice and has been given their approval both times.  

12.  I have reached out to MUSCO lighting and requested a bid to replace the lights, not the light poles, at the football field. 

13.  New Ipads were purchased for every sports team that wanted one.  We used G5 federal grant money to supplement the purchase.    

14.  Fund Transfers:

A reminder that fund transfers to the depreciation and employee benefit funds allow the district to ensure that we are maximizing our budget authority and make the best use of tax dollars.  At the second August meeting Hilary and I will have those numbers finalized.  

Activities:  As of now it appears that we are going to need to transfer $40,000 to the activities fund.  This is a larger transfer then we average.  Receipts were down and cost remained the same or went up in some cases.    

Depreciation:  The depreciation fund is a bit deceiving this year as we are going to expense a sizable amount of funds due to the student computer refresh, however, those funds will be reimbursed through ESSERs II federal funding.  Thus, the $150,000 spent on the student computer refresh will be returned to the fund.  At this time it is unknown if that reimbursement will happen during this budget cycle or next.  It is the superintendent's recommendation that the district make a transfer to the fund to maximize our future budget authority.   Items that will be budgeted for the 2021-2022 budget are a replacement fleet vehicle, most likely a van, along with creating a replacement schedule for kitchen appliances, HS water heaters, and HVAC units on the North side of the HS.  Need to plan for track resurfacing summer of 2023.  

QCPUF:  As has been known for several months we have paid off this bond and will transfer $100,000 from this fund to the general fund per the recommendation of our auditors.  

Employee Benefit Funds:  It is the superintendent's recommendation that we make a transfer to this fund the year for future use toward employee benefits.  

15:  ESSERs III Update: 

At this time it has been recommended by NDE O.F.S. to consider using ESSERs III funds to supplement general fund purchases when possible as they believe that is the best "value" in terms of investing those funds.  As an example this year will be an ELA curriculum and standards update year for RPS.  Curricular support materials for the year are expected to cost $50,000 we can use ESSERs III funds to purchase those materials instead of general funds.  It appears that using ESSERs III funds for construction projects will end up raising the overall cost of the project due to the regulations that will be required.  Things like higher wages and higher architectural and engineering fees are expected for projects using ESSERs III funds.  Thus, it is my recommendation at this time that at least for the immediate future we use ESSERs III funds to supplement general fund purchases.  Also using these ESSERs funds in this manner will allow us to general funds to support building projects or continue to tax into the building fund, maximizing our funding sources.     
 

Members of the Public, 

This is the portion of the board meeting when we invite anyone in attendance to address the board of education. If you would like to speak to the board regarding any of the items on tonight's agenda or a public concern, now is your opportunity to do so.  Please review the orange sheet (found on the visitors' chairs) of paper that contains the guidelines for public participation.  If you wish to speak to the board at this time, please let me know.  "Would anyone like to address the board at this time?"

AFTER THE PERSON(S) INDICATE(S) THEY WISH TO SPEAK

1.  Please stand and state your name?

2.  What topic will you be speaking on?

3.  Are there others in the room who wish to speak to the same topic? (If so, ask that they be recognized so that 30 minutes of time for public comment can be apportioned as per the policy-5 minutes per person).

4.  Read to Speaker(s): "Please understand that public comment is your opportunity to speak to the board and present your concerns, thoughts, feelings, ideas, and observations.  Members of the board are happy to hear from members of the public, but the board will not engage in conversation or dialogue with you during public comment.  You'll have approximately 5 minutes to address the board, as we allow 5 minutes per person and a total of 30 minutes for public comment.  You may begin when you are ready?

• Date of the Budget Hearing & Property Tax Request Hearing, will be set later during this meeting as an agenda item. 
• We are able to have these on the same night as our regular meeting. However, state statute has changed mandating that there is not a time limit on those hearings.  We also have to include links to our N.D.E. Educational Profile in our advertisement and on our webpage.   In the past we have held these meetings/hearings on the same night as our regular September board meeting.  What would you prefer do this year? 
• Total tax asking is recommended to remain virtually the same as it was last year at $5,003,512.  This is an increase of $3,512 from the 2020 – 2021 tax asking.  
• It appears that we will be able to have end-of-year transfers to the depreciation fund, employee benefits fund, and activities fund, just as we planned to be able to do.  This means that we had another year of controlled and responsible use of district funds.  It is a good thing!  
• The general fund balance/cash reserve is estimated to be almost similar what it was at the end of the 2019-2020 budget cycle, $3,394,971, after our end of year transfers to the depreciation fund, employee benefits fund, and activities fund.  A good rule of thumb is to have 3-6 months of operating expenses in reserve.  In an average month we expense $510,000.  Thus, we are well within that range in the general fund.  
• Special Building Fund:  The superintendent's recommendation is to tax .05 to the building fund the budget cycle in oder to energize the fund for future facilities renovations/improvements.  There is a balance in the building fund, but building renovations/projects are costly.  It is a good idea to keep a healthy balance in the building fund based on the board goals in regard to investing in a comprehensive study of our facilities.  
• I know I already mentioned this last month, but the district a good place financially, while maintaining the lowest total tax levy of any school district in a 30-mile radius of Ravenna.  
• Questions?  

• The state of Nebraska is no longer in a pandemic emergency and has discontinued use of the "COVID-19" dashboard
• A vaccine is readily available to the public
• This aligns with stakeholder input from our survey which is attached
• Reviewing the plan every 6 months is required in order to receive ESSERs funding

• Thank you to
  • Dan and Crew
  • Jr Jays PTO 
  • School Foundation
• Parent Meeting/Open House
  • August 10 from 6-7 pm
    • Key Topics Include:
    • COVID Operational Zones
    • Masks
    • Parking Lot (pick up and drop off)
    • Health Standards
    • Ravenna App
• NSCAS Update
• 23 New students this year (19 new to the District - 4 returning from 2019-20.