Mill levy, revised adopted budget, capital improvements
by Patty Unruh
The Gilpin County Board of Education held its final regular meeting before the winter break, on Tuesday, December 12, at 7:00 p.m. Members Craig Holmes and Brook Ramsey were absent, but there were enough members for a quorum. Members Steve Boulter, Kersten Armstrong, and new member Sarah Swanson were present. Also present were Superintendent David MacKenzie and Secretary to the Board Joni Schmidt.
Congratulations and Celebrations
The Weekly Register-Call was thanked for its article on newly retired Board member Charlotte Taylor.
The boys’ junior varsity basketball team is undefeated so far this season.
The three fine arts winter programs went well. The elementary grades split their concerts into two programs, one for preschool through third grade and one for fourth and fifth grade. There were more combined numbers with vocal and instrumental musicians. MacKenzie congratulated music teacher Randi Ebers and art teacher Curt Halsted.
Swanson reported that the “Annie Kids” performance by the elementary students was outstanding. MacKenzie agreed that the production was of the highest quality. At least 50 students were involved. Third through fifth graders auditioned for the cast, and younger students participated in the opening dance.
Boulter asked whether there had been any complaints about having school on Friday this week for finals. MacKenzie said there had not. “We needed somewhere to put a day, and this seemed the best of all the alternatives. We can work around any conflicts,” MacKenzie said.
November 7 Minutes
Armstrong was absent for the November 7 meeting and asked whether approval of the minutes from that meeting could be tabled until the next meeting on January 16. The other members agreed.
December 1 Meeting
The Board held a very brief meeting on December 1 at the Sonterra Grill in Colorado Springs, while its members attended the Colorado Association of School Boards conference. Craig Holmes, Brook Ramsey, Kersten Armstrong, Steve Boulter, and Sarah Swanson were present. The only matter on the agenda was the reorganization of the Board. Holmes was nominated as president, Boulter as vice president, and Swanson as secretary/treasurer. There was a short discussion on splitting the secretary/treasurer office into two positions, but the members decided to leave it as a combined office. Boulter was selected as the Board’s representative on the Mount Evans Board of Cooperative Services (BOCES) Board of Directors.
Consent Items
The Board approved the financial statement for October, check vouchers from August 10 through December 7, and the human resources’ report. General fund revenue for October was $314,738; year-to-date (YTD) was $1,468,609. General fund expenses were $386,666 for October; YTD were $1,683,371. Capital improvement expenditures YTD have been $442,901 in equipment leases and property improvements. The capital projects are at 71% of the amount budgeted.
Boulter asked whether there was any problem having Dostal Alley appear on a check voucher. (Boulter is part of the family that owns the casino.) Dostal Alley had supplied pizzas for a professional learning day for the teachers, in the amount of $160. The other Board members noted no issues.
2018 Mill Levy
The Board certified to the Board of Gilpin County Commissioners that the 2018 mill levy (for assessment year 2017) shall be 7.632 mills. Last year’s mill levy was 7.707 mills.
The District’s gross assessed valuation as of December 10, 2017, was $316,539,374; abatements were $11,395; funding received from the state was $2,631,357.
2017/2018 Appropriations
In an appropriation resolution, the Board adopted the Revised 2017/2018 Budget and approved appropriating and budgeting $12,116,933 for funds specified in the revised adopted budget for the fiscal year July 1, 2017-June 30, 2018 (RAB).
It approved the use of the beginning fund balances in the General Fund and Food Service Fund in the RAB in the amount of $3,994,978. The use of the beginning fund balance/reserves will not lead to an ongoing budget deficit, and the District does not plan to spend the appropriated reserves of $3,994,978, but plans to carry that over to the next fiscal year.
The Board approved the use of the beginning fund balance in the Capital Projects Fund in the RAB in the amount of $1,145,492, to be designated for capital improvements. The use of the beginning fund balance will not lead to an ongoing budget deficit. The District is planning to spend $500,000 of the fund balance/reserves. It is not planning to spend the balance of $645,942 and anticipates that it will be carryover to the next fiscal year.
The Board approved the use of the beginning fund balance in the Pupil Activity Agency Fund in the RAB in the amount of $106,412. The use of the beginning fund balance/reserves will not lead to an ongoing budget deficit.
Revised Adopted Budget
Business Manager Terry Scharg was present to discuss the June budget for 2017-18 (June) and the RAB.
For the general fund, the June budget revenue and expenses are $5,562,008. General fund revenue and expenses for the RAB are $5,764,434. $1,359,985 has been received through November 10 (23.6% of budget), and $2,066,287 has been expended (35.8%).
For the food service fund, the June budget revenue is $125,125; expenses are $237,159. The RAB revenue is $175,300, of which $47,253 has been received through November 10 (27%). Expenses are $264,566, of which $83,248 has been expended (31.5%). Transfers from the general fund to the food service fund are at $35,000 YTD.
For the grant fund, the June budget revenue and expenses are $71,216. The RAB revenue is $93,389, including state library grant, Title IIA, REAP grant, and Title I. $21,600 has been received (23.1%), and $27,856 has been expended (29.8%), for Title salaries and benefits, supplies, library books, and the like.
For the transportation fund, the June budget revenue is $189,401; expenses are $370,842. Transportation fund revenue for the RAB is $185,101, of which $50,450 has been received (27.3%). Expenses are projected at $377,424, of which $104,592 has been expended (27.7%). Transfers from the general fund to the transportation fund are at $55,000 YTD.
The capital projects fund shows a beginning fund balance of $500,000. For June, expenses of $620,247 include equipment leases ($28,327), property improvements ($555,000), and bus lease interest ($1,070) and principal ($35,850). The RAB expenses are $620,247. YTD, expenditures include $8,417 for equipment leases and $449,608 for property improvements. Transfers from the general fund through November are $50,000.
The pupil activity fund June budget and RAB revenue and expenses are $250,000.
Scharg noted a number of significant changes to the RAB. General fund revenue increases included a state small rural schools grant/carryover of $155,506 and a READ Act grant of $19,654. There was a decrease in federal funding of $18,771.
General fund expense increases included an adjustment in salaries and benefits of $19,653; special ed tuition of $22,000; BOCES special ed services of $24,286; custodial services of $28,347; and a balance of rural schools grant/planned carryover of $138,009 that the District hopes to carry over to next year.
General fund expense decreases included salary and benefits of a READ Act paraprofessional of $13,431; a position filled by BOCES staff of $25,248; and a reduction in maintenance staff of $29,603.
Food service revenue was increased $50,175. Expenses were increased $27,397. The transfer from the general fund was decreased $22,778. These changes were based on “sales and optimism.”
Grant fund revenue increases were $10,000 in federal Title IV funding for technology in the classroom and $20,400 restructuring of the process for a federal REAP grant. Decreases were $6,468 in federal Title IIA funding for professional development and $1,759 in federal Title I funding for reading intervention.
Grant fund expense increases were $15,000 for a REAP reading consultant for the Montessori classrooms; $1,750 for REAP instructional training for elementary staff professional development and writing instruction; $5,000 for Title IV software for elementary; and $5,000 for Title IV teacher stipends for elementary professional development.
The transportation fund had a $4,300 reduction in state spending resulting from a reduction in District expenses the prior fiscal year.
School Wellness Policy
The Board approved the district’s school wellness policy on second reading, which contains several goals pertaining to the development of lifelong wellness behaviors, including physical activity and nutrition.
Facility Work
The only company submitting a bid for the track and field work by the deadline was Hellas Construction, Inc., for $1,367,448. Minus $48,335 for a fence around the track and a 10% contingency fee of $124,313, the total bid would be $1,194,800.
“The price we have always discussed has been around $1.2 million,” MacKenzie recalled.
The company’s bid was provided at the Board meeting for information, but no action was taken.
The District has a contract recommended by its attorney, and Hellas has a contract that they use. MacKenzie said the District’s attorney preferred to use the District’s contract. When the contract form is decided on, it will be brought to the Board at the January 16 meeting.
Boulter said he wanted the best product available and hoped that Gilpin being a small rural school would not hinder that. He asked that a knowledgeable friend of his be permitted to review the bid.
A Request for Proposal (RFP) for atrium steps to the north parking lot will be advertised on January 4. MacKenzie said it was unknown what the steps would cost, saying, “We’ll see what comes in on the RFP.”
Boulter asked if the newly created cliffs caused by excavation would be fenced, as there were many kids trying to climb them and he was concerned about the danger. MacKenzie said it was in the long-range plans. A snow fence was suggested as being a less expensive, and perhaps temporary, alternative.
In the Dark
There were two recent power outages at the school, one on November 20 that lasted for over two hours, and one on December 7 of about a half hour. Kevin Armstrong of the Gilpin Sheriff’s Office had been successful in getting a grant from Homeland Security for a generator. MacKenzie and the Board expressed thanks to Armstrong, who had been working for several years to accomplish this.
United Power advises if they bring up a generator, it will be a six-hour turnaround, which would not be a help on a school day. The school is possibly the largest United Power customer in Gilpin, spending an average of $10,000 per month with the utility. It would cost the District, or United Power, about a half million to put in a generator, MacKenzie advised.
Communication
A Veterans Day assembly was held on November 9 and was very successful.
The school hosted a Thanksgiving luncheon for Gilpin County senior citizens on November 16 and was enjoyed by all. Food service director Jane Yerkman and food service staff served a total of 437 meals that day to the seniors and to students and other adults.
“It’s a great tribute to Jane and her crew,” MacKenzie praised.
Next Meeting
The only meeting of the Board for January will be on the 16th at 7:00 p.m. Board of Education Recognition Month, the superintendent’s contract renewal, and registration for the February legislative conference of the Colorado Association of School Boards is on the agenda.