I. Meeting Called to Order. Roll Call. Agenda Revisions and Approval of Agenda. Approve Minutes. A. October 24, 2011
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1 I. Meeting Called to Order II. Roll Call III. Agenda Revisions and Approval of Agenda IV. Approve Minutes A. October 24, 2011 Attachment(s): To be brought to meeting. Recommended Action: Approve as presented. V. Consent Review & Discuss A. November Vouchers List Attachment(s): Posted at FC Web Link. Recommended Action: Consent to Payment of Claims and approve vouchers as presented. Reminder: Only the FC needs to consent and approve monthly vouchers. Based on new policy, it does not go to the full BOE.
2 VI. Unfinished Business Review, Discuss, and Recommend Action A. 2010/2011 Financial Audit Auditors from Reilly, Penner, and Benton have completed their work for audit period ending June 30, Hard copies of the Financial Report and Management Letter are being delivered along with your regular school board packets. I have posted the Financial Report at the FC web link in the green shaded area (Management Letter not included). Please note that the Management Letter is intended for board and management review. It is NOT intended for general public consumption or scrutiny. I will be reviewing some of the highlights of the Audit Report and Management Letter during the FC meeting. If at all possible, please forward questions to me in advance. Although no specific action is necessary or required by law, recommendations from the finance committee may be brought forward to the full board for consideration. I reviewed the last four years minutes and did not notice any formal action at the FC or regular board meetings arising from the audit findings. Attachment(s): Financial Report is posted at the FC web link. Management Letter and Financial Report delivered with BOE packets. Recommended Action: None.
3 VII. New Business Review, Discuss, and Recommend Action A. 2011/2012 Fund Balance Strategy (GASB 54 Compliance) At the September 26, 2011 the Board of Education approved a revised fund balance policy. It was taken to the board as a positive recommendation from the FC that same evening. The following was included in the FC background that evening more comprehensive policy was forthcoming after auditor review with the business manager. The board action on the 26 th handled this statement. To further the oversight and implementation of fund balance management the auditors have made an additional suggestion in this regards. Please see Page 2 of the Management Letter the subject titled Order of Spending Fund Balance Policy. Further analysis will be performed and a proposal will be brought back to the FC to address this statement. The deadline for this would be the end of the current fiscal year. However, I will be incorporating strategic fund balance objectives as part of the 2012/2013 budget process. I anticipate bringing strategy options to the FC at the February 2012 meeting. Additionally, when the bond was issued to payoff WRS unfunded balance I suggested that a sinking fund be established to set aside funds to make future bond payments and smooth the impact of all nonreferendum debt payments as to have minimal impact on general operations and instructional programming. The sinking fund annual amount could range from $100,000 to $250,000. Again, I anticipate bringing strategy options to the FC at the February 2012 meeting. Attachment(s): The new Fund Balance policy and a Balance Sheet for Strategic Planning report are posted in the green shared area at the FC web link. Recommended Action: None.
4 B. 2012/2013 Employee Benefit Renewal Timetable and Process Over the summer, lengthy discussions ensued at both the FC and BOE meetings on this topic. As reported, surveys of area districts indicate that districts engage industry experts (broker/agents) to review, bid, and analyze employee benefit programs. In keeping with the spirit of these discussions, the administration has developed a time table that would target completion of the process by March of This would allow ample time to implement changes, if necessary, by July 1 and/or Oct 1 of July 1 is the start of the next fiscal year and July1/Oct 1 is the expiration of certain employee benefit plans. The following time table will be followed: 1. 12/15/2011 Mail RFP to engage prospective Broker/Agents for Services 2. 1/23/2012 FC and BOE Action on above RFP 3. 2/10/2012 RFP mailed from Broker to Underwriters for Insurance Coverage(s) 4. 2/24/2012 Underwriter Insurance Coverage(s) Quotes due back to Broker/Agent 5. 2/27/2012 FC Update 6. 3/12/2012 Broker/Agent Presentation to BOE and Approval of Coverage(s) Attachment(s): None. Recommended Action: Pending FC discussions. C. 2012/2013 Budget Timetable and Preparation Dr. Borden will be presenting a review of the 2011/2012 budget planning process, as well as preliminary budget planning information for 2012/2013. The following summary time table is provided below for your information /21/2011 Cabinet begins review of instructional and operational programming 2. 12/12/2011 Very preliminary 2012/2013 budget data presented to BOE 3. 1/12/2012 Superintendant and Business Manager review Budget Detail 4. 2/27/2012 Fund Balance Strategic Planning Analysis Report to FC (as described above) 5. 3/26/2012 Student Fee Approval for 2012/ /25/2012 Board Approves Preliminary 2012/2013 Budget 7. 9/24/2012 Annual Meeting 8. 10/22/2012 BOE Adopts Final 2012/2013 Budget and Approves Final Tax Levy Attachment(s): None. Recommended Action: None.
5 VIII. Reports A. Monthly Financial Reports BACKGROUND NOVEMBER 28, October Purchase Requests Exceeding $15,000 & Project Bids & Purchasing/Project Bid Results MAP Software License Renewal $27,950 There are no bids to get, as it is a renewal. The software is used for universal screening, per the Response to Intervention Mandate. Could you please add this to the finance committee for November 28? Thanks. Jennifer L. Ganske Director of Teaching and Learning Smart Boards $16,396 S Fall 2011 Technology Purchase Kennedy Middle School Item Quantity Unit Price Net Price Smartboard 685 (CSF) 5 $1, $7, Epson 410W with Mount 5 $ $4, Bose Companion 2 Speakers 11 $ $1, Smart USB Extension Cable 16' 3 $25.00 $75.00 VGA Extension Cable 5 $70.00 $ Shipping Cost 1 $ $ Total Cost $13, Library CSF Purchase Quantity Unit Price Net Price Smartboard 685 (CSF) 1 $1, $1, Epson 410W with Mount (CSF) 1 $ $ Smart USB Extension Cable 16' (CSF) 1 $25.00 $25.00 VGA Extension Cable (CSF) 1 $70.00 $70.00 Total KMS Library CSF Cost $2, Total Purchase Amount $16, KMS Library CSF Amount $2, KMS PTA Contribution $4, Site Budget (Already Allocated) $5, Remaining Funds Needed $4, Move From to $ Move from to $ Move from to $1, Marc Gabrysiak (District Tech) $1, Total Purchase Amount $16, Total Funds to Use $16, Overall Purchase (Balance of Accounts) $ Kennedy Middle School is requesting a technology purchase as part of the site s on-going technology phase-in plan. This order will include various equipment to finish remaining media needs for some content areas and also will allow for any remaining teachers of science to be equipped with a Smartboard, short throw projector, and associated equipment to support interactive technology. The Kennedy Technology Committee is responsible for establishing and recommending purchases based on available funds for the technology phasein plan. This purchase is done with Mr. Gabrysiak s cooperation and endorsement. The funds for this purchase are from a variety of sources; PTA Donation, Common School Fund, Mr. Gabrysiak s Account and Site funds. The site requested bids from United Visual, CDW-G and Tierney Brothers, Inc. Attachment(s): None. Recommended Action: Approve the purchase(s) as presented does not require official action of the entire Board of Education.
6 2. October General Fund Monthly Revenue & Expenditure Report Revenues = $ 65, Expenditures = $ 2,874, No Action Necessary 3. October Month End Dashboards, Balance Sheets, Budget Revenue & Expense Report No Action Necessary B. Other Financial Happenings 1. Automated Time-off System - Skyward. Human Resources and the Business Office are working together to implement Automated Time-off Entry through Skyward s Employee Access sub-system, eliminating paper absence forms. The estimated time line for completion is February 2012 for all hourly employees. An employee enters a request for a day off or sick leave and the supervisor(s) must approve the request. Then the time-off information becomes part of the employee s historical record. 2. Baird Referendum Report Please see attached. IX. Adjourn
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