Columbia Heights School District — Transcript
Tuesday, January 20, 2026
Student School Board Representative Swearing-in
Student Achievements and Recognition
Community Generosity and Support
School District Financial Health and Budget Outlook
Consideration of Program and Position Discontinuations
Community Challenges and Student Well-being
Legislative Advocacy Priorities
Votes (3)
Acknowledgement of Contributions Resolution (Minnesota Statute 123B.02)
Dissent: None
Moved by Laura [00:26:07] · Seconded by Michelle [00:26:10]
Board members expressed deep gratitude for the significant monetary ($27,793.50, totaling $51,782.6 for FY25/26 to date) and in-kind donations. Speakers highlighted the community's generosity and thoughtfulness in supporting students and families, especially in times of crisis.
Discontinuance of Programs and Positions for 2026-2027 Resolution
Dissent: None
Moved by Laura [00:46:16] · Seconded by Laurian [00:46:19]
The resolution, though annual, was framed as being made under significantly more challenging financial circumstances than in previous years. Key reasons cited included a potential $4 million reduction in compensatory aid, over $3.2 million in special education cross-subsidy, $350,000 in English learner cross-subsidy, declining enrollment, below-average operating levy funding, and increased transportation costs. The board stressed the importance of transparency with staff and the community about these severe financial realities.
Acceptance of Fiscal Year 2025 Audited Comprehensive Financial Report
Dissent: None
Moved by Michelle [01:03:00] · Seconded by Julie [01:03:02]
Director Henkkins presented the audit by LB Carlson, which resulted in an unmodified opinion, indicating sound financial statements. Two significant deficiencies were noted: persistent segregation of duties issues (common in small districts) and an error correction related to 2019 bond debt schedules (identified by staff). The single audit for federal dollars is pending. The report highlighted the direct correlation between student enrollment and financial position, noting that the recent decline (approximately 100 students, equating to ~$1.5 million) significantly impacts the budget. The district's fund balance ended at 13.9%, within the established policy limits.
Notable Quotes (6)
Um the the the generosity of our community is amazing. And the thoughtfulness of each one of these contributions. I they're they're they're so incredibly thoughtful and so um and so appreciated.
Um, me personally, I mean, I just love seeing how a community can come together in time of crisis and support families who may not be as fortunate as other people.
This is of course this is a yearly resolution. Um, we need to do this to give permission to um the uh the staff to be able to look at all of our programs and make sure that we are within our budget and that we have the right people in the right places.
I did want to note that while while this is a um a resolution that we do generally approve as a board annually that um if you look at the language of this resolution um it's important for the community to understand that we are really um in a different space than we have been the last couple of years financially.
Um and so uh you know very happy uh to continue to have an unm unmodified opinion um uh with our auditing firm which is the best opinion that that we can receive.
Um, you know, every student um does not bring in the same amount of revenue, but our average is close to $15,000 per student.
Ordinances & Resolutions (7)
Official acceptance of $27,793.50 in monetary and various in-kind donations to the school district.
Directs administration to consider and recommend program and position reductions for the 2026-2027 school year due to financial uncertainties and budget balancing needs.
Policy reviewed for first reading by the subcommittee.
Policy reviewed for first reading by the subcommittee.
Financial reports included in the consent agenda.
Official audit report presented by LB Carlson, detailing financial statements, internal controls, and compliance for the district.
Document suggested for review by board members to identify legislative priorities.