Columbia Heights School District — Transcript
Tuesday, December 10, 2024
Legislative Priorities and School Funding
Enrollment Management and Staffing
Structured Literacy (REACT) Implementation
District Financial Health and Audit Findings
Votes (6)
Acknowledgement of Contributions Resolution
Moved by Julie [0:15:37] · Seconded by Laura [0:15:40]
The board reviewed and accepted a resolution acknowledging various monetary and in-kind contributions from community organizations and individuals. Total monetary contributions for fiscal year 2024-2025 to date amounted to $51,529. Donations supported diverse areas including athletics, robotics, academic trips, and school supplies.
District's Annual Budget Hearing (Truth and Taxation Hearing)
Matthew Hammer from Ellers presented the district's annual truth and taxation hearing, covering the fiscal year 2025 budget and changes to the local levy for taxes payable in 2025. Key points included the divergence between state basic education formula increases and inflation, improvements to the special education cross-subsidy, and the district's overall budget of $74.2 million. He explained that despite a 3.8% levy increase, estimated property taxes for homeowners might decrease due to the fiscal disparities program, which benefits metro districts.
Preliminary Audit for Fiscal Year 24
Jim Nikton from MMKR CPAs presented the preliminary audit results for fiscal year 2024. The district received an unmodified (clean) opinion on its financial statements. The audit noted a control deficiency related to limited segregation of duties (due to staff size) and a specific federal program finding regarding the suspension and debarment check for vendors in the Child Nutrition Cluster, though no actual non-compliance was found. Positive financial trends were highlighted, including a significant increase in the general fund balance to 9.4% (approaching the 10-18% policy target) and effective budget management despite challenges like unfilled positions. Prior year findings were successfully eliminated.
2024 Payable 2025 Levy Certification
Moved by Michelle [1:09:40] · Seconded by Julie [1:09:44]
Following the truth and taxation hearing, the board moved to formally certify the 2024 payable 2025 Levy as presented. This action formalizes the tax levy that had been discussed in detail during the preceding hearing.
Columbia Academy Roof Bid Award
Dissent: Chair Mueller abstained due to a professional relationship with one or more of the bidders.
Moved by Jessica [1:11:00] · Seconded by Julie [1:11:04]
The board considered and approved the recommendation to award the bid for the Columbia Academy roof project (sections A1, A2, and A3) to MC Phillips Brothers Roofing. This company recently completed a similar project at Highland Elementary. The project is scheduled for summer 2025 and will be funded primarily through long-term facility maintenance dollars.
Resolution to Combine Precincts for Special Elections
Moved by Jessica [1:15:37] · Seconded by Michelle [1:15:40]
The board approved a resolution to combine precincts for potential special elections in the coming year. This annual measure aims to reduce expenses by centralizing polling places. A new aspect of the resolution designates the Highlander Center Gym (school portion) as the combined polling place, split into two sections, to enhance safety by separating general public voters from secured school buildings during school hours. The resolution also outlines the designated hours for voting and the clerk's responsibilities for mapping and notification.
Notable Quotes (9)
I'll just say a little bit we do have an increase in the levy but we'll talk a little bit about that doesn't necessarily mean an increase for the local property owner because of some of the Dynamics that happen with how school taxes work in Minnesota.
most of those formulas as as you're aware are driven by per student fund or per student so your students drive your funding it's not driven by your tax base like other municipalities for a school it's driven by what your student enrollment is doing.
the legislative session last in 23 authorized a 4% increase in year one and a 2% increase in year two and the top bar represents inflation and you'll notice that bar now is widening and everybody knows if you go to the grocery store right and you're purchasing your food that cost is going up so over that time the last two years we've seen north of 6% inflation and District's budgets are going up by about four and two based on that formula increase.
even though the levy has went up about 3.8% the district taxes are actually estimated to go down and there is a reason for it Metro districts are part of a fisc the fiscal disparities program or or sharing tax sharing pool right and that's built on a one-year leg so as the district's referendum increased last year the contribution for the pool this year which is coming on a leg the district's getting a larger contribution of that shared pool which is impacting the district's taxes and actually lowering them so the district is receiving a larger share of the fiscal disparities pool this year so so good news right so the district's overall levies is going up but taxes are going down for property owners.
I'll just say this as an auditor I love that result higher than expected revenues lower than expected expenditures if I could say that every time at a school board meeting we'd all be really happy.
this is a policy that as a board should be hyperfocused for you if you're going to focus on one number that came out of this audit it should be that one if you if you're looking at Direction and you're concerned about the district or at least what how should I make financial decisions if you could see that number and look at it every time and go yep we're headed in the right direction or if we're not within that realm we should be considering well what's next so that's a certainly a very very positive item.
unfilled positions unfilled positions that is a challenging environment to work in as a school to know that you can't fill the positions I.E third grade as you were talking about earlier that's challenging right it's happening everywhere so the fact that you're under budget hard it's hard to deal with that's just the fact that's inherently what you're dealing with.
um is this within our budget
this is an annual item that we do that if there is a need for a special election we combine our polling places in order to reduce expenses this is a little bit different this year than what we have done in the past as we are um uh naming our polling places as the Highlander Center Gym um get the the schools portion of the gym um and having one uh one of the special precincts in one half and one of the special precincts in the other half that is um one the reason for that is so that we do not have general public in our secured school buildings um during the school day so it provides added safety um for our students and staff um on those special election days.
Ordinances & Resolutions (17)
Permits school boards to receive bequests, donations, or gifts.
Policy receiving a second reading and annual review.
Included in the consent agenda.
Included in the consent agenda.
Included in the consent agenda.
Resolution accepting various monetary and in-kind donations.
Document outlining legislative priorities discussed at the Delegate Assembly.
Preliminary document for the upcoming legislative session from MSBA.
Current year budget discussed during the Truth and Taxation hearing.
The local levy for taxes payable in 2025, certified by the board.
Document property owners receive in November showing tax breakdown.
Report on the district's financial results for the year ending June 30, 2024.
A comprehensive financial report submitted for certificate of achievement in financial reporting.
District policy aiming to maintain an unassigned general fund balance of 10-18% of operating expenses.
Resolution for combining polling places for special elections to reduce expenses and enhance safety.
Governs the establishment of precincts and polling places for school district elections.
Requires clerks to give written notice of new polling place locations to registered voters.