Gilpin Board of Education hears audit report
By Patty Unruh
The Gilpin County Board of Education met November 17. Present were Craig Holmes, President, Brook Ramsey, Charlotte Taylor, Kersten Armstrong, and Steve Boulter, as well as Superintendent David MacKenzie, Secondary Principal Alexis Donaldson, and Secretary to the Board Robin Cortez.
Student Presentation
Several members of teacher Liz Huxley’s fourth grade class arrived to give a presentation to the Board on the Summit School in Estes Park that they are planning to attend April 13 through 15, 2015. The children are planning the trip themselves and had prepared an informational video to show to the Board. The Summit School’s purposes are to have fun and learn while experiencing nature. The class will study animals and their habitats.
Class members noted that the activities will align with Common Core. The main subjects studied will be math and science, but other subjects will be studied also.
Students said they are trying to earn $75 per person for the outing, and there are 24 class members. The class plans to do fundraising for scholarships in case someone can’t pay the whole tuition. The students’ ideas were a Read-a-Thon and a bake sale.
Huxley advised that she started the project as a way to extend student learning. The unit will involve several subjects, and learning will take place leading up to the trip and again afterward.
“I hope it will be engaging and motivating,” Huxley said.
Audit Report
Tim Mayberry of Holscher, Mayberry & Company, LLC, Certified Public Accountants, attended the meeting to present the independent auditors’ report for the year ending June 30, 2014. He expressed no real concerns with the school’s financial operations and said all was going well.
The only concern he noted was a small vehicle loan for a 2014 GMC Yukon for student transportation that the school had entered into during the past year. The loan was structured as a multi-year obligation, and Mayberry recommended paying it off this year. He suggested that the Board consult with the District’s attorney before entering into loans of that type in the future.
Financial highlights of the audit showed that the student population has increased slightly over the last few years. For the 2013-14 fiscal year, the negative factor (legislative cut in per pupil funding) for Gilpin was $558,306, but additional revenue was generated by passage of a mill levy override. The override will generate additional revenue every year of about $496,774. Of that amount, $431,863 will go to the general fund, and $64,911 will go to transportation. The school also receives revenue generated by a City of Black Hawk sales tax implemented in 2009.
Gilpin’s funded pupil count for 2013-14 was 373. Total program funding was $3.1 million, resulting in per pupil funding of $8,531.
General fund balance on June 30, 2014 was $3,227,697. Fund revenues for 2013-14 were up from the previous year by $603,224 due to the Black Hawk tax and the mill levy override. Expenditures were higher by $196,613.
As in many districts, the food service fund was of special interest due to the fact that amounts collected from meals don’t nearly cover expenses. Revenue was $26,297. Operating expenses were $187,657. After state contributions and transfers, the net position was $19,145. Mayberry said the school was in a good position, but to keep watching the fund carefully.
The capital projects fund had an ending balance of $400,000. Funds were used for technological improvements such as replacement of staff computers and Google Chromebooks for students; resurfacing of the playground, installation of safety equipment, and lease payments on business equipment and student transportation vehicles. The GMC Yukon and a 2014 Bluebird bus were purchased during 2013-14.
The District is to pay off its bonded indebtedness in December 2014.
Financial Items
The Board accepted the report of Business Manager Terry Scharg, who was present for the meeting. Scharg presented Colorado Department of Education (CDE) estimated figures on the 2014-15 appropriations. Funded pupil count was 375.0; Scharg noted that figure did not include the current total of 393.4, as of October. For Gilpin, the fully funded total program was $3.8 million. After an estimated negative factor of $509,241, the total program was $3.3 million. The per pupil funding after the negative factor was $8,968.
Scharg said the state has been indicating it may reduce the amount of funding it is taking away by $200 million across the entire state.
She also showed the Board “very preliminary” figures for 2015-16, showing an estimated funded pupil count for that school year of 372.2. The fully funded total program is estimated at $3.9 million. After the negative factor of $388,563, the total program is about $3.5 million. The per pupil funding after the negative factor would be $9,624, an increase over 2014-15 of about $656 per pupil.
Scharg also said that if the school does not have a funded student count of 386 next school year, the school could get less funding. That total is 22 fewer students than this year.
The Board approved the financial statements and check vouchers for October.
Contracts
The Board approved supplemental contracts for Gifted and Talented Liaisons Kirsten Goodlett, Tracy Krug, and Sunshine Vincent.
A contract for Tricia Puhr as a substitute was also approved.
Communications Update
MacKenzie reported that a volunteer application had been created and put into use. As part of the application, persons wishing to volunteer at the school agree to undergo a criminal background check for the sake of student safety. So far, volunteers have been receptive, MacKenzie said.
MacKenzie passed along accolades that had been received about the Veterans Day program that was held November 10, especially praising organizer Su Henry and those students who had helped.
Superintendent’s Report
MacKenzie reported that staff members had been taking training on preschool through 12th grade formative assessment. They had also been working on preschool through fifth grade skills in how to teach reading.
Upcoming events include a senior citizens’ Thanksgiving lunch on November 20 at 11 a.m., an elementary fine arts festival on December 11 at 7 p.m., and a secondary fine arts festival on December 17 at 7 p.m.
MacKenzie brought a sample of a bullet-proofing film for windows. The Board had discussed the film at its October 20 meeting. At a cost of about $100 per window for 120 windows, that would be a total of $12,000 for application of the film. MacKenzie had investigated the possibility of a grant to pay for the film; the school would qualify for a grant where it would still have to pay for 70 percent of the cost. A grant might possibly be given for $3,500. Many of the windows are about 36 years old and no longer in good condition. MacKenzie said new windows or safety exits may also be considered as a use for the grant. If the school does not get a grant, the film application could be paid for out of the general fund.
Elementary Principal’s Report
Scott Eldred, Elementary Principal, was absent from the meeting due to illness but had provided a written report.
The elementary school had a guest presenter from CDE, Ellen Hunter, who will help school staff assess their current materials and support teachers in furthering their understanding of best practices for teaching reading.
Coordinators are establishing student groups that will be meeting to support identified gifted and talented students.
Eldred thanked those who helped with Trick or Treat Street, the Veterans Day program, and the science fair.
Secondary Principal’s Report
Donaldson said the staff has been going through test results, including ACT practice tests.
Formative assessment training had been presented to staff on November 7.
Gifted and Talented students visited the Colorado School of Mines last week.
Financial Literacy students attended a “mock stock exchange” on November 6. One of Gilpin’s teams finished fourth out of 60 teams.
Next Meeting
The next meeting is scheduled for Monday, December 15 at 7 p.m.