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May 27, 2020 Educational Services Center 395 South Pratt Parkway Longmont, Colorado 80501 Joie Siegrist, President, Board of Education Dr

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May 27, 2020 Educational Services Center 395 South Pratt Parkway Longmont, Colorado 80501 Joie Siegrist, President, Board of Education Dr NOTICE OF REGULAR MEETING AND AGENDA May 27, 2020 Educational Services Center 395 South Pratt Parkway Longmont, Colorado 80501 Joie Siegrist, President, Board of Education Dr. Don Haddad, Superintendent of Schools 1. CALL TO ORDER: DISTRICT VISION 5:30 pm April Financials STATEMENT 6:00 pm Regular Business Meeting To be an exemplary school district which inspires and promotes high 2. ADDENDUMS/CHANGES TO THE AGENDA: standards of learning and student well-being in partnership with 3. AUDIENCE PARTICIPATION: parents, guardians and the community. 4. VISITORS: 5. SUPERINTENDENT’S REPORT: DISTRICT MISSION 6. REPORTS: STATEMENT To educate each student in a safe 1. District Financial Statements – April 2020 learning environment so that they 2. 3rd Quarter Gifts to Schools FY20 may develop to their highest 3. Introduction of Superintendent’s Proposed FY21 Budget-All Funds potential and become contributing citizens. 4. Finance & Audit Committee Update 5. COVID-19 Update 7. CONSENT ITEMS: ESSENTIAL BOARD ROLES 1. Approval: Approval of Contract Award for New Playground Equipment at Eagle Crest Elementary School Guide the superintendent 2. Approval: Approval of Amendment to the Design-Build Contract Engage constituents for the Field Lighting Project at Niwot High School Ensure alignment of resources Monitor effectiveness 3. Approval: Approval of Amendment to the Design-Build Contract Model excellence for the Field Lighting Project at Silver Creek High School 4. Approval: Approval of Amendment to the Design-Build Contract for the Field Lighting Project at Skyline High School 5. Approval: Approval of Change Order 1 to Construction Manager/ BOARD MEMBERS General Contractor (CMGC) Contract for the Erie Middle School Bond Project John Ahrens, Secretary 6. Approval: First Reading, Adoption, Board Policies AC-R – Reporting Jim Berthold, Member Discrimination/District Response to Discrimination Chico Garcia, Member Dr. Richard Martyr, Member Complaints and AC-E-1 – Nondiscrimination/Equal Paula Peairs, Vice President Opportunity (Sample Notice) Karen Ragland, Treasurer & 7. Approval: First Reading, Adoption, Board Policies JKD/JKE – Asst Secretary Suspension/Expulsion of Students (and Other Disciplinary Joie Siegrist, President Procedures); JKD/JKE-R – Suspension/Expulsion of Students (Hearing Procedures); and JKD/JKE-E – Grounds for Suspension/Expulsion 8. Approval: Approval of 2020/2021 Administrative Employment Contracts Page 1 of 2 NOTICE OF REGULAR MEETING AND AGENDA May 27, 2020 Educational Services Center 395 South Pratt Parkway Longmont, Colorado 80501 Joie Siegrist, President, Board of Education Dr. Don Haddad, Superintendent of Schools 8. ACTION ITEMS: DISTRICT VISION 1. Recommendation: Approval of Contracts for Teachers/Non-Renewal STATEMENT Notices for 2020/2021 Academic Year To be an exemplary school district 9. DISCUSSION ITEMS: which inspires and promotes high standards of learning and student well-being in partnership with 1. Legislative Proposal to Repeal Gallagher Amendment parents, guardians and the 2. District Economic Stimulus Funds community. 10. ADJOURNMENT: Board of Education Meetings: Held at 395 South Pratt Parkway, Board DISTRICT MISSION Room, unless otherwise noted: STATEMENT To educate each student in a safe Wednesday, June 10 6:00 pm Regular Meeting learning environment so that they Wednesday, June 24 5:30 pm May Financials may develop to their highest 6:00 pm Regular Meeting potential and become contributing citizens. ESSENTIAL BOARD ROLES Guide the superintendent Engage constituents Ensure alignment of resources Monitor effectiveness Model excellence BOARD MEMBERS John Ahrens, Secretary Jim Berthold, Member Chico Garcia, Member Dr. Richard Martyr, Member Paula Peairs, Vice President Karen Ragland, Treasurer & Asst Secretary Joie Siegrist, President Page 2 of 2 6.1 MEMORANDUM DATE: May 27, 2020 TO: Board of Education FROM: Dr. Don Haddad, Superintendent of Schools SUBJECT: District Financial Statements – April 2020 Strategic Priority – Strong District Finances PURPOSE To provide the Board of Education with monthly financial reports. BACKGROUND Colorado Revised Statute (C.R.S.) 22-45-102(1)(b)(I-IV) requires the Board of Education to review the financial condition of the school district at least quarterly during the year. In addition to first and second quarter reports, the District has elected to present monthly financial statements during the remainder of the year. At the work session prior to this Board meeting, information related to the April 2020 monthly financial statements will be provided to the Board in compliance with all aspects of Colorado Revised Statutes. April 2020 Monthly Financial Report “The community is the foundation of our school system. Working together we can give our children expanded opportunities in safe, high performing 21st century schools.” Don Haddad, Ed.D., Superintendent 395 South Pratt Parkway • Longmont CO • 80501-6436 St. Vrain Valley School District RE-1J Financial Executive Summary For the period July 1, 2019 to April 30, 2020 Note: The detailed financial statements are an integral part of this summary. PDF Fund Page B/S A2A B2A Notes Governmental Funds including General Fund, Major & Non-Major Funds & Special Revenue Funds . The District prioritizes the safety and well-being of its students, teachers, staff and community. Due to the coronavirus outbreak, schools closed on March 13, 2020. We responded immediately by distributing curbside meals to students and limiting access to district buildings. On March 30th, we launched instructional online learning plans. Leadership continues to actively and closely monitor the situation. 6 CY "taxes A/R, D/R" $27.9m increase due to increased AV & large Abatement Mill. CY "acc'd sal/bene" $1.2m increase due to increased salaries, PERA costs. ___ General Fund CY "prop tax" $5.7m increase due to collections of unpaid PY taxes. 7 CY "chgs for svc" $3.0m decrease due to FDK no longer tuition-based. ___ CY "misc" rev $2.4m decrease due to PY sale of 'retired' iPads, e-rate revenue. CY "equaliz", "spec educ" & "BEST" increases due to increased funding. CY "sal/bene" accounts for $17.4m of the total $18.3m increased expenditures. 8-9 CY decreases in cap outlay & capital lease due to PY technology leases. Based on passage of time, 83% through the fiscal year. Colo Preschool 10-11 n/a n/a CY "purch svc" includes ECE & MSB renovations. CY "purch svc" increase due to higher insurance premiums & "claims paid" Risk Management 13-15 n/a increase due to higher workers' comp deductibles. PY frontloading of LTD payments, saving taxpayers money. Bond Redemption 18-19 n/a n/a County Treasurers have option to waive interest for late payments in CY. Issued $200m of the $260m 2016 voter authorized bonds in Dec'16 and the Building 20-21 n/a n/a remaining $60m in Oct'18. PY "alloc from Gen Fund" includes $4m one-time transfer. Capital Reserve 23-25 n/a CY "transfers" from energy rebates, cap'l credits, donations for Mobile Lab. Due to school closures, Community Schools & Facility Use are not collecting Comm Education 27-29 n/a revenues, still paying payroll and beginning to refund tuition/fees. Fair Contributions 30-31 n/a n/a CY land improvement projects in Longmont & Mead. Grants 33-35 n/a CY slight decrease in grants receivable. Due to schools closures, CY meal claims significantly lower. Financial recovery Nutrition Services 36-39 for curbside meals & other COVID-19 related activities to be determined. Student Activity (23) 41-43 n/a CY "transfer" from community partner donations toward Mobile Lab. Proprietary Fund, the District's only internal service fund . CY "cash & invest" increase due to increased EE premiums for expanded Self Insurance 46-49 benefits options and increased stop loss reimbursements. Fiduciary Fund . By June 30, 2019, the District transferred its Fund 72 assets to the Educ Found Student Scholarship n/a n/a n/a n/a of St. Vrain. No FY20 budget was adopted and no statements will be presented. Other financial information . Investments 51 n/a n/a CY interest rate is 0.93% compared to PY's 2.55%. LEGENDS: No issues or concerns; operating w/in expectations To be reviewed w/ BOE Matters of slight concern; monitoring closely Non-talking point Major issue or concern; requires immediate attention or action 2 St. Vrain Valley School District RE-1J Financial Executive Summary (continued) For the period July 1 to April 30 Note: Not all funds have been included in the summary shown below. The detailed financial statements are an integral part of this summary. FY19 FY20 Actual % of Actual % of to Date Budget to Date Budget General Fund Revenues $ 200,090,598 65% $ 213,047,078 60% Expenditures 246,058,265 78% 264,311,346 76% Capital lease 2,743,210 100% 11,573 n/a Transfers - n/a (596,060) 100% Net change in fund balance (43,224,457) (51,848,755) Beg fund balance 113,932,789 116,333,865 End fund balance 70,708,332 64,485,110 Liabilities 103,817,292 133,416,881 Deferred inflows of resources - - Total liabilities, deferred inflows, fund balance $ 174,525,624 $ 197,901,991 Assets $ 174,525,624 $ 197,901,991 Risk Management Fund Change in fund balance $ 1,178,586 $ (362,902) End fund balance $ 7,145,003 $ 6,751,438 Bond Redemption Fund Net change in fund balance $ (31,188,742) $ (19,487,274) End fund balance $ 31,384,106 $ 33,287,963 Building Fund Expenditures $ 34,993,311 25% $ 35,538,257 42% Other Sources (Uses) 63,755,401 100% - n/a End fund balance $ 132,828,498 $ 92,207,190 Capital Reserve Fund Net change in fund balance $ 3,122,235 $ (746,222) End fund balance $ 10,836,424 $ 8,559,193 Community Education Fund Net change in fund balance $ 501,321 $ 327,473 End fund balance $ 3,829,690 $ 3,773,143 Fair Contributions Fund End fund balance $ 7,224,593 $ 7,286,220 Grants Fund Grants receivable $ 2,924,269 $ 2,789,914 Nutrition Services Change in fund balance 280,739 (774,244) End fund balance $ 2,602,240 $ 1,284,740 Student Activity (Special Rev) End fund balance $ 6,132,135 $ 6,289,926 Self Insurance Fund Change in net position $ 2,789,518 $ 4,225,195 End net position $ 7,236,808 $ 10,719,898 3 FUND ACCOUNTING The District uses funds to report its financial position and changes in financial position.
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