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December 20, 2021 at 7:00 PM - Regular Board Meeting and Truth in Taxation Meeting

1. 6:15-6:45 School Board Listening Session.  Board Director Maggie Stacey will be available in the Cafeteria/Commons to listen to public comments, questions, and concerns.  The school board member may share the context of these discussions with the full school board during the board meeting.
2. Call to Order
3. Roll Call
4. Pledge of Allegiance
5. Approval of Agenda
6. Recognition of Guests 
7. Truth in Taxation 2021 Payable 2022
8. Approval of Minutes
Attachments: (1)
9. Financial Reports - Gary Stennes and Justin Isaacson to audit payment register (6:15 pm).
9.a. Monthly Cash Balance Report
Attachments: (1)
9.a.1) Balance Sheet
Attachments: (1)
9.a.2) Electronic Funds Transfer
Attachments: (1)
9.b. Revenue / Expenditure Report
Attachments: (1)
9.b.1) Payment Register
Attachments: (1)
10. Consent Agenda
10.a. Approve 2021 World's Best Workforce Report
Presenter:  Principal Michaelson
Attachments: (1)
10.b. Accept Resignation - McKenzie Harris, Early Childhood Assistant Teacher
Presenter:  Dr. Parks
Description:  Miss Harris has done an outstanding job for us over the past two years.  She has accepted a full-time position teaching early childhood in another district.  We wish her the best in her new position.  Thanks, Miss Harris for making a difference for all of our three-year-olds.
Attachments: (1)
10.c. Accept Retirement - Jim Hamilton, Cook
Presenter:  Dr. Parks
Description:  Mr. Hamilton has been a strong member of our kitchen staff since January 2015.  We wish him well in retirement.
Attachments: (1)
10.d. Accept Resignation - Sue Bloomquist, Educational Assistant
Presenter:  Dr. Parks
Description:  Sue has been a valued member of our team for the past years.  She has built strong bonds with her students and fellow staff members.  She is leaving us for the opportunity to work directly with her daughter in early childhood education.  We wish her the best.
Attachments: (1)
10.e. Approve Overnight Field Trip Request
Presenter:  AD Bryan Wormley
Description:  The Boys Basketball team will be in a holiday basketball tournament in St. Cloud on 29-30 December.  The team has the required number and makeup of chaperones to adequately supervise the team.  
11. Action Items
11.a. Certify 2021 Payable 2022 Levy
Description:  At the September School Board Meeting, the preliminary 2022 Levy was approved at the maximum level.  The final property levy must be certified as a specific amount through a vote of the school board.  I am enclosing summary pages of the levy limitation and certification form.  I am recommending we certify the levy at $1,221,851.25 for the 2021 Payable 2022 levy which is a 4.83 percent increase on the 2020 payable 2021 levy.
Attachments: (2)
11.b. Approve 2021 Annual Audit
Presenter:  Dr. Parks

The District is required to be audited annually by an independent auditing firm. The fiscal year ends each June 30. During July, August, and September, final accounting entries for all assets, liabilities, revenues, expenditures, and fund balances including calculations for accounts payable, payroll payable, and accounts receivable are completed. An auditing firm completes their field work and transaction testing in August. Final review and completion of the audit work is conducted during the month of October.


The audit is conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Governmental Auditing Standards issued by the Comptroller General of the United States. The current auditor of the District is Brady Martz & Associates, P.C. The opinion received from Brady Martz & Associates, P.C. is an "unqualified" opinion which in accounting terms is a clean audit and is the desired result. In the opinion of Brady Martz & Associates, P.C., the financial statements prepared by the District staff present fairly in all material respects the financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the District as of June 30, 2021.


Attached is the audit report of the 2020-2021 financial records of the District as well as the Management Letter. Brian Opsahl of Brady Martz & Associates, P.C., presented the financial highlights at the district's November school board meeting and was available for questions.


Attachments: (2)
12. Discussion Items
13. Reports
13.a. Student Representatives
13.b. Board Members
13.c. Principal Michaelson
Attachments: (1)
13.d. Certified Staff Representative
13.e. Classified/Confidential Staff Representative
13.f. Superintendent Parks
14. Next Meeting - Regular Board Meeting January 24, 2022 - 7 p.m.
15. Adjourn

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