January 13, 2026 at 12:00 PM - Board Meeting: Beaver County School District

Description: 

• District Safety & Security 
• 5-County
• Local Interagency Council (LIC)
• Local Emergency Planning Committee (LEPC)
• Intergenerational Poverty (IGP)
• Southwest Technical College Advisory Committee (SWTAC)
• School Community Councils

Description:  January is normally the start of the budget planning process for the next fiscal year (2026-27). Each month, we will be covering some basic government and school district budgeting and economic concepts.

Basic Budgeting Concepts for Today's Budget Planning Discussions:

Students + Resources + Processes = Student Outcomes

Trade-Offs & Opportunity Costs: Opportunity costs, also known as alternative costs, are the potential benefits that are foregone if a decision is made in favor of a particular option and other alternatives are therefore excluded. They represent the value of the next best alternative that is not chosen. Opportunity costs are a central concept in economics, as they help to understand and weigh up the true costs of decisions.

Scarcity & Choices: Economics is described as the science of choice, centered on the principle that society has unlimited wants but depends on scarce resources. Therefore, decisions are made to maximize satisfaction. For example, many people would like to own a Ferrari, but most settle for cars which they can afford. Every society must answer the following questions in regards to the dispensation of scarce resources:

What commodities or services to produce?
How should these goods and services be produced?
For whom should they provide these goods and services to?

In economics, scarcity refers to limitations-limited goods or services, limited time, or limited abilities to achieve the desired ends. Life would be so much easier if everything were free! Why can’t I get what I want when I want it? Why does everything cost so much and take so much effort? Can’t the government, or at least the college or local town, or if not that, my parents just give it to me-or at least make a law so that if I want to buy pizza, there is a pizza shop nearby that has to sell me pizza at a dollar a slice?

The Law of Diminishing Returns: The law of diminishing marginal returns theorizes that after a certain level, additional inputs will lead to smaller gains in output. as you add more of one input (like labor or fertilizer) to a production process while keeping other inputs fixed, the additional output you get from each new unit of input will eventually decrease after a certain point, even if total output continues to rise for a while. This means after an optimal level, each additional input yields smaller and smaller gains, eventually leading to less efficient production, although total output might not immediately fall (until marginal product becomes negative). In other words, adding more labor and resources beyond the optimal production equilibrium level creates a negative cost-benefit production reality.

Description:  Link: 52-4-2 Open & Public Meetings Act

Utah State Compliance Audit Guide (to be audited in the coming year)
 

1. OPEN AND PUBLIC MEETINGS ACT

 

Legal Ref.	Appli- cable to:	AUDIT PROCEDURES	Performed by and Date	Workpaper Index
UCA 52-4-104	ALL	Through inquiry with officials of the entity and observation of meeting agendas, certificates or other relevant evidence, determine that the presiding officer of a governing body ensured that members of the governing body were provided with annual training on the requirements of open and public meetings.
		Select and obtain the agenda and meeting minutes for two public meetings held during the year under audit and perform the following:
UCA 52-4-202 (1)&(3)	ALL	Determine that the entity gave proper notice of the meeting at least 24 hours before each meeting by posting the notice on the Utah Public Notice Website.
UCA 52-4-202 (6)(a)	ALL	Determine that the agenda was reasonably specific to enable lay persons to understand the topics to be discussed.
UCA 52-4-202 (6)(c)	ALL	Determine that the public body did not take any final actions on a topic in the meeting unless the topic was listed under an agenda item.
UCA 52-4-203 (4)(f)	C, M, and LEAs	Determine that within three days of the meeting minutes being approved, the minutes and any public materials distributed at the meeting were posted to the Utah Public Notice Website.  (Exception: LEA’s are required only to make the meeting minutes available to the public within three days of being approved.).
UCA 52-4-204(2)-(4)	ALL	If a portion of the meeting was closed to the public, determine that 1) before the meeting was closed, the reason for holding the closed meeting was documented in the meeting minutes and a roll call vote was taken, 2) the reason for closing the meeting was permitted under UCA 52-4-205, and 3) an audio recording of the closed meeting was made, or in the case of meetings closed to discuss issues noted in UCA 52-4-205(1)(a), (1)(f) or (2), view the sworn statement that the sole purpose of the closed meeting was to discuss those issues.
UCA Towns: 10-5-106 thru 108 Cities:  10-6-110, 113, 135 Districts: 17B-1-605 thru 607, 609 Counties: 17-36-9, 10.1, 12 LEAs: 53G-7-302 Interlocals & GvtNPOs: 11-13-509	ALL	Ensure the entity provided the required notice for its original and final budget adoption hearing by reviewing the certified copy of the notice.    Municipalities, counties, districts, interlocal entities, and Governmental Nonprofits are required to provide a 7-day notice.   LEAs (except charter schools) are required to provide a 10-day notice. Note on charter schools:  While charter schools are required to prepare a budget in accordance with UCA 53G-7-303, they are still not required to publish notice.
UCA 52-4-201	ALL	Determine if the governing board regularly holds "work meetings" before its regularly scheduled board meetings.  If so, select two meetings and determine that notice and minutes requirements in step 2 were met if a quorum was present.

 

Description: 

1. References: Utah Open Meeting Act & Compliance Checklist
   • Chapter 4 Open and Public Meetings Act
   • Section 201 Meetings open to the public — Exceptions
   • Section 202 Public notice of meetings — Emergency meetings
   • Section 203 Written minutes of open meetings — Public records — Recording of meetings
   • Section 204 Closed meeting held upon vote of members — Business — Reasons for meeting recorded
   • Section 205 Purposes of closed meetings — Certain issues prohibited in closed meetings
   • Section 206 Record of closed meetings
   • Section 207 Electronic meetings — Authorization — Requirements
   • Section 208 Chance or social meetings
   • Section 209 Electronic meetings for charter school board
   • Section 210 Electronic message transmissions
     • Compliance Checklist for Board Meetings, Records, & Recordings
2. Welcome: Board President
3. Pledge of Allegiance: By Invitation

Description:  The Beaver County School District Wellness Policy conforms to Federal requirements for Child Nutrition Programs and lifelong wellness practices.  

Description:  Given the success and convenience many are experiencing with the new School Cash system, there has been some interest expressed internally about mandating "cashless collections" from patrons.

Recommendation: It seems plausible that cashless collections will continue to increase over the next few years. However, there appears to be a local need to accept cash and checks in our schools in the present day. In addition, feedback received from other Utah school districts suggests that the Utah public education environment in general still has an obligation to provide an option for cash and checks. Unless otherwise directed by the Board of Education, the district recommends that cashless collections be encouraged with patrons, but not mandated or required at this time. 

Mitch Bealer (BCSD Audit Committee: I believe your recommendation looks really good. While I really like the idea and limiting the risk of cash handling I'm not sure everyone is ready to take the leap to a mandated policy.  I think the transition will happen naturally over time.

Logan SD: Logan isn't cashless.

South Summit SD: South Summit is not cashless.

Provo SD: Provo is not cashless. We have way too many people who only pay with cash.

?Washington SD: We do not require cashless in Washington.

Davis SD: We are not cashless in Davis either.

Weber SD: Weber has made attempts at secondary schools to move this direction with varied results. Most class and lunch fees and lunch are paid online, but we do accept cash for these. Moving to online tickets for games have helped us move that way almost exclusively for activities. Concessions still creates some cash handling hurdles for transitioning. Our new high school and junior high opened this way and have been successful. They made it known that was the expectation from the start. They have explained it as a way to help protect employees from handling cash. There has been little resistance from the community. 

Emery SD: Except for gates & concessions, all funds are to be received at the school's office.  We have also implemented systems that take cards, but there's still a strong use of cash.

Millard SD: Millard does not have a policy restricting the use of cash. One of our high schools recently made the switch to cashless for sporting events.

Carbon SD: Carbon SD does not limit the collection of cash.  We accept cash, checks, or card payments.  We have not accepted digital payment methods like Venmo or Apple Pay.

TOOELE SD: Tooele accepts Cash/Checks for School Fees and Meals.  However, we attempted to move to Cashless for Events and Games.  After Covid we were for a while.  However, administrators at schools have overridden that and have started accepting cash/checks is what I was told.  In other words we have attempted to, but not everyone is on board with that decision.

JORDAN SD: Jordan has had cashless pay systems in place since 2006 but schools don't or won't use them. We now have at least half a dozen different methods for cashless pay and schools are still indicating they want more. It has become a bit weird and frustrating. The school secretaries are furious about it and just want one system (which the district folks also want) and yet the other school personnel keep asking for this or that pay system instead of using any one of the systems we already have. We have never told schools to not accept cash. We did have one school that tried to refuse cash and that has had mixed results for them. The same school has had success with refusing to accept checks.

Description:  The Office of Management & Budget (OMB) released Federal program compliance information after the November Board meeting and after the Federal shutdown ended. The District's ACFR report now includes all required Federal compliance information in the Compliance Section.

The revised ACFR report has been submitted to the following agencies:

• The District's Website: 6.2 District Annual Financial & Budget Reports
• Utah State Board of Education
• Utah Office of State Auditor
• Federal Single Audit Clearinghouse
• EMMA (Electronic Municipal Market Access) & Municipal Securities Rulemaking Board (MSRB)
• Government Finance Officers Association Certificate of Achievement in Financial Reporting Program
• Association of School Business Officials Certificate of Excellence in Financial Reporting Program

Description: 

JANUARY	2011A	2020	Totals
Interest	$               332,750.00	$                 19,973.25	$               352,723.25
Fees	$                      250.00	$                      250.00	$                      500.00
Principal		$                 73,000.00	$                 73,000.00
Sinking Fund	$               503,109.70		$               503,109.70
Total	$               836,109.70	$                 93,223.25	$               929,332.95
IRS Subsidy	$             (313,212.73)		$             (313,212.73)
Cash on Hand	$               (19,787.27)	$                      (44.88)	$               (19,832.15)
Earnings			$                             -
Payments	$               503,109.70	$                 93,178.37	$               596,288.07

Description: 

Description:  Link: Budget Adoption Checklist & Calendar

BCSD audit committee and USBE specialists were sent an invite to offer suggestions for improvement to ensure compliance coverage.

Description:  Link: BCSD Mission, Vision, Values, & Goals

Description:  Administrators:

?After receiving USBE projections, reviewing current school enrollments, and discussing enrollment projections with Superintendent Long, we have revised and finalized enrollment projections for the 2026-27 school year. The final projections will be presented to the school board on Tuesday. 

Yesterday (January 8th), all Utah school district business administrators met with Ben Lieshman, who is the lead legislative analyst for the Legislature and appropriation committees. He indicated the state is expecting a 2.1% decline in enrollment (-13,600 students), as compared to a 1.8% statewide enrollment decline this year. No surprise. The state believes statewide enrollment declines will continue for several years. As you can see from the information at the links below, we are expecting a similar decline of -2.8% (-41 students).

Links:

• Enrollment Trends & Projections Summary By School
• Grade-Level Enrollment Trends & Projections By School

Description:  Challenges & Key Decisions:

• Construct a Cafeteria at Milford High School
• Replace 1 or 2 Portable Modular Classroom Buildings at Beaver High School
• Replace or Renovate Beaver U at Beaver High School (New Fitness Center).
• Demolish the 10th St. Center at Beaver High School (over 100 years old)
• Build in Bus and Vehicle replacement costs into the Capital Projects Fund in order to accommodate future staffing costs in the General Fund for declining enrollments
• Adjust the bus and vehicle fleets to an optimum fleet size

Proposals:

• Bus Fleet:
  • Link: Bus Odometer Readings & Fleet
  • Limit the bus fleet to no more than 16 buses.
  • Seeking board authorization to begin the purchasing process for a new 2026-27 bus to replace a high mileage bus. Order, manufacturing, and delivery normally take 6 - 8 months. Delivery after July 1st.
• Suburban / Expedition Fleet:
  • Link: Suburban/Expedition Odometer Readings & Fleet
  • Limit the Suburban/Expedition fleet to no more than 10 Suburbans/Expeditions.
  • Seeking board approval to purchase 1 new Suburban or Expedition this year to replace a high mileage vehicle
  • Seeking board approval to begin the purchasing process to replace a Suburban/Expedition next year to replace a high mileage vehicle. Delivery after July 1st. 
  • Seeking board approval to explore the possibility of trading in existing vehicles the district does not need for new Suburbans/Expeditions with a dealership
• Sedan Fleet:
  • Link: Sedan Odometer Readings & Fleet
  • Limit the Sedan fleet to no more than 22 Vehicles. 
  • Seeking board approval to explore the possibility of trading in existing vehicles the district does not need for new Suburbans/Expeditions with a dealership
• 10-Year Outlook - Capital Projects Fund Budget Plan Options to Explore:
  • Pay-As-You-Go Budget Plan
    • No debt
    • No tax increases
    • Includes MHS Cafeteria Building Addition Project
    • Includes replacing BHS existing modular classrooms with other portable modular classrooms
    • Includes renovating Beaver U for Fitness Center (not demolishing and replacing)
    • Includes demolishing 10th St. Center
    • Facility and other major unforeseeable projects are significantly limited over the next several years.
  • $5 Million - 20 Year - Lease Revenue Bond Budget Plan
    • Bond debt to be repaid over 20 years
    • No tax increases
    • Includes MHS Cafeteria Building Addition Project
    • Includes replacing BHS existing modular classrooms with other modular classrooms
    • Includes renovating Beaver U for Fitness Center (not demolishing and replacing)
    • Includes demolishing 10th St. Center
    • Allows greater flexibility for large projects over the 10 year plan
  • $10 Million - 20 Year - Lease Revenue Bond Budget Plan
    • Bond debt to be repaid over 20 years 
    • No tax increases 
    • Includes MHS Cafeteria Building Addition Project 
    • Includes replacing BHS existing modular classrooms with Building Addition
    • Includes replacing 10th St. Center Fitness Center with Building Addition
    • Includes demolishing and not replacing Beaver U 
    • Allows some flexibility for large projects over the 10-year plan, but is limited compared to $5 million bond plan

Description: 

School	Enroll. Oct. 2025	2026-27 Projected	2025-26 Allocation	Change	% Change
Beaver High	472	$                   178,302.88	$                   140,799.82	$                     37,503.06	26.64%
Belknap School	443	$                   167,347.83	$                   142,378.30	$                     24,969.53	17.54%
Milford High	207	$                     78,196.39	$                     65,033.10	$                     13,163.29	20.24%
Milford School	211	$                     79,707.43	$                     66,611.58	$                     13,095.85	19.66%
Minersville School	85	$                     32,109.63	$                     25,886.96	$                       6,222.67	24.04%
Minersville School	34	$                     12,843.85	$                     11,996.40	$                          847.45	7.06%
		$                   548,508.01	$                   452,706.16	$                     95,801.85	21.16%

Description:  Link: Todd Hauber Presentation Slide Deck

Notes from Discussions with Todd Hauber & Ben Lieshman (Legislative Analyst)

• There will not likely be any legislative budget adjustments to insulate from the impact of declining enrollments.
• 2.1% statewide enrollment decline
  • Overall statewide enrollments are falling faster than originally expected
  • Charter school enrollments are growing, school district enrollments are declining
• Projected $362 million new on-going revenue but legislature has already earmarked these funds 
• 4.2% WPU increase (inflationary adjustment only) 
  • Not considered a recessionary year, but is considered a revenue growth slowing year
• Although Special Education program student counts are growing, there is no discussion of increasing funds for the program.
• CTE Catalyst centers???
• The 2025-26 legislative allocation to help with school fees may be withdrawn by the legislature this year.
• Expect state reviews of CTE and Concurrent Enrollment formulas.
• 2026 Legislature - New & Possible Future Bills
  • There are over 70 Public Ed related bills already filed
  • HB142 Limits school fees and waivers 
    • Too many trips for students with waivers
  • HB121 School Fee amendments 
    • Allows fees to be charged for science classes
  • SB62 School Funding
    • End of hold harmless in the basic program (prior year ADM+Growth) 
    • Allows growth to go negative in the current year. 
    • There is a large group that has been working on this for a number of years.
    • Impacts current year funding
  • SB65 Minimum Basic Tax Rate 
    • basic rate revenue to the state
      New tax notice 
    • Overcomes prior year hurdles in prior year bill 
    • Time delay in receiving funds could be a problem
  • SB97 property Tax Rate Amendment
    • Limits tax increase to 5% revenue increase
  • Bill Requests Underway
    • Require districts to offer property to other districts for demolishing / abandoned schools
    • Require USBE to create 12 standardized school building designs districts can choose from for new school construction
    • Require Truth-in-Taxation hearings to occur after th fiscal year / school year has already started
  • No bill yet to cut income taxes again, but there is alot of discussion behind the scenes to propose a bill

Troy Jessup & Spencer - Utah Educatin & Telehealtlh Network (UETN)

• Seeking legislative funding for cybersecurity and are asking for districts to voice support
• Strongly encourage districts to hire more cybersecurity personnel
  • Uintah & Weber Data Breaches
• Willing to conduct a "full hacking penetration assement for LEAs"
• Get cybersecurity insurance
• Districts need to conduct training and expect
  • Personnel to change passwords often to all systems
  • Limit personnel access to systems - only those who need access
• Are we conducting annual data privacy training?

State Risk Management - Rachel Terry

• Liability increases are expected to be minimal
• Public Ed is managing risk very well as compared to Higher Ed

I had several requests from the Business Administrators to conduct the Teacher Compensation Survey again this year, especially given the repeal of HB267.

 

Description:  Each year, the Utah State Board of Education working with the Office of State Auditor produce a State Compliance Audit Guide. Squire & Co., the district's independent auditors are required to include these items in the annual audit. Although the state audit guide does not become available unit May or June, many of the items stay consistent from year to year in the guide. It is always a good idea to review the prior year's audit guide and make sure these items are adequately addressed before the next audit.

Each board meeting for the remainder of the fiscal year will include items that the board or departments may need to address to ensure compliance with the State Audit Guide, and to ensure performance aligns with the upcoming audit.

Link: State Compliance Audit Guide

Description:  Link: https://training.auditor.utah.gov/ 

Description: 

1. Public Comment

Description: 

1. Approval of Minutes for October 14, 202
   • www.beaver.k12.ut.us
   • Board Meeting Minutes & Audio Recordings

Description:  Monthly Budget Reports

Description: 

• Guidance to Parents on Exemptions or Guardianship or Transfers
• Affidavits were received from the following schools this month for acceptance by the Beaver County School District Board of Education:

Description:   

1. Resignations
   1. Clint Bradshaw - School Resource Officer (SRO)
   2. Kenton Moss - BCSD Mechanic (effective 6/30/2026)
   3. Danny Beard - BHS Custodian (effective 6/30/2026)
   4. Bryan Wood - BHS Teacher (effective 6/30/2025)
   5. Kennedy Parkinson - Activity Director MHS
   6. Paige Wright - Cheerleading Coach MHS
2. Hiring
   1. Matt Van Wyk - School Resource Officer (SRO)
   2. Shannon Joseph Hunt - Part Time Speech Language Pathologist

Description:  Activities for the board of education will be recommended for approval.

1. State Capitol, Celebrating Public Education, January 21, 2026 from 3:00-6:00 PM.

Description: 

1. LIVE Link to Current BHS Schedules
2. LIVE Link to MHS Schedules

Description:  Link: Background Vitae

Description:  For the purposes of discussion of the Competence and Character of Individuals, and/or physical or mental health of an individual, and/or Property (Purchase and/or Sale), and/or Security, and/or Litigation

Description: 

1. Summation and Action Plans (Discussion)
2. Next Meeting of the Board: At the District Office on January 13, 2026.

Pursuant to Utah Code § 52-4-202(2), the Board of Education of the Beaver County School District hereby gives public notice that the following school board meetings will convene in the 2025-26 school year.

2025-26 Board Meeting Schedule