MAQUOKETA COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS REGULAR MEETING MONDAY, FEBRUARY 13, 2017 TIME: 5:30 PM PLACE: CENTRAL OFFICE PUBLIC HEARING ON PROPOSED 2017-18 SCHOOL CALENDAR I. ROLL CALL II. CONSENT AGENDA A. APPROVAL OF AGENDA B. MINUTES OF PREVIOUS MEETING(S) C. REGISTRATIONS, REIMBURSEMENTS AND SELECTED ACCOUNTS PAYABLE D. REVIEW OF FINANCIAL REPORTS E. RESIGNATION: 1. TEACHER ASSOCIATES 2. OTHER [IF ANY] F. RECOMMENDATION TO HIRE: 1. MIDDLE SCHOOL TEACHER ASSOCIATE 2. OTHER [IF ANY] III. RECEPTION OF VISITORS AND INFORMAL COMMENTS FROM THE PUBLIC IV. SPOTLIGHT ON EDUCATION A. ISLE ROYALE STUDENT PRESENTATION B. “GETTING READY” PRESENTATION-SHERRI WALKER C. CHRIS AND TONY PRESENTATION D. JACKSON COUNTY GRADE LEVEL READING PRESENTATION-RACHEL WILLIAMS V. GOOD NEWS A. ADMINISTRATIVE REPORTS B. JENNIFER KIZER-WORKSHOP UPDATE VI. BOARD COMMENTS VII. GENERAL BUSINESS OF THE BOARD A. POLICY AND INSTRUCTION 1. APPROVAL OF THE 2017-18 SCHOOL CALENDAR 2. REVISION OF BOARD POLICY B. PERSONNEL 1. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- BUS DRIVERS 2. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- CUSTODIANS 3. POSSIBLE ACTION REGARDING 2017-18 SETTLEMENT CONDITIONS: MAQUOKETA EDUCATION ASSOCIATION MASTER CONTRACT C. BUSINESS AFFAIRS 1. REVIEW AND APPROVAL OF FY-16 AUDIT REPORT 2. PROMISE OF IOWA RESOLUTION 3. CERTIFIED CHIROPRACTIC SPORTS PHYSICIAN 4. PROPOSED REGISTRATION FEE SCHEDULES FOR 2017-18 5. ISLE ROYALE TRIP APPROVAL 6. HIGH SCHOOL JUNIORS REQUESTING TO GRADUATE IN MAY2017 7. FFA ALUMNI REQUEST VIII. LEGISLATIVE UPDATE 1. MIKE HAYWARD- LEGISLATIVE ACTION NETWORK REPRESENTATIVE IX. SUPERINTENDENT’S REPORT 1. TIME LINE FOR BUDGET PUBLICATION AND ADOPTION 2. DATES FOR REVIEWING BUILDING GOALS & INITIATIVES X. ADJOURNMENT THE BOARD WILL GO INTO A WORK SESSION FOLLOWING THE MEETING. The next regularly scheduled meeting of the Board will be on Monday, March 6, 2017 at 5:30 pm at Central Office. 1 02/13/17
Transcript
MAQUOKETA COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS REGULAR MEETING
MONDAY, FEBRUARY 13, 2017 TIME: 5:30 PM
PLACE: CENTRAL OFFICE
PUBLIC HEARING ON PROPOSED 2017-18 SCHOOL CALENDAR
I. ROLL CALL
II. CONSENT AGENDA A. APPROVAL OF AGENDA B. MINUTES OF PREVIOUS MEETING(S) C. REGISTRATIONS, REIMBURSEMENTS AND SELECTED ACCOUNTS PAYABLE D. REVIEW OF FINANCIAL REPORTS E. RESIGNATION:
1. TEACHER ASSOCIATES 2. OTHER [IF ANY]
F. RECOMMENDATION TO HIRE: 1. MIDDLE SCHOOL TEACHER ASSOCIATE 2. OTHER [IF ANY]
III. RECEPTION OF VISITORS AND INFORMAL COMMENTS FROM THE PUBLIC IV. SPOTLIGHT ON EDUCATION
A. ISLE ROYALE STUDENT PRESENTATION B. “GETTING READY” PRESENTATION-SHERRI WALKER C. CHRIS AND TONY PRESENTATION D. JACKSON COUNTY GRADE LEVEL READING PRESENTATION-RACHEL WILLIAMS
V. GOOD NEWS A. ADMINISTRATIVE REPORTS B. JENNIFER KIZER-WORKSHOP UPDATE
VI. BOARD COMMENTS VII. GENERAL BUSINESS OF THE BOARD
A. POLICY AND INSTRUCTION 1. APPROVAL OF THE 2017-18 SCHOOL CALENDAR 2. REVISION OF BOARD POLICY
B. PERSONNEL 1. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT:
SEIU, LOCAL 199- BUS DRIVERS 2. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT:
SEIU, LOCAL 199- CUSTODIANS 3. POSSIBLE ACTION REGARDING 2017-18 SETTLEMENT CONDITIONS: MAQUOKETA
EDUCATION ASSOCIATION MASTER CONTRACT C. BUSINESS AFFAIRS
1. REVIEW AND APPROVAL OF FY-16 AUDIT REPORT 2. PROMISE OF IOWA RESOLUTION 3. CERTIFIED CHIROPRACTIC SPORTS PHYSICIAN 4. PROPOSED REGISTRATION FEE SCHEDULES FOR 2017-18 5. ISLE ROYALE TRIP APPROVAL 6. HIGH SCHOOL JUNIORS REQUESTING TO GRADUATE IN MAY2017 7. FFA ALUMNI REQUEST
VIII. LEGISLATIVE UPDATE 1. MIKE HAYWARD- LEGISLATIVE ACTION NETWORK REPRESENTATIVE
IX. SUPERINTENDENT’S REPORT 1. TIME LINE FOR BUDGET PUBLICATION AND ADOPTION 2. DATES FOR REVIEWING BUILDING GOALS & INITIATIVES
X. ADJOURNMENT
THE BOARD WILL GO INTO A WORK SESSION FOLLOWING THE MEETING.
The next regularly scheduled meeting of the Board will be on Monday, March 6, 2017 at 5:30 pm at Central Office.
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PUBLIC HEARING ON PROPOSED 2017-18 SCHOOL CALENDAR
The Board will hold a public hearing in regards to the proposed calendar for the 2017-18 school year.
Recommendation: It is recommended that Board President Sybesma entertain a motion to open the floor to receive any comments from the public concerning the proposed calendar for the 2017-18 school year.
Motion required to close the public hearing.
I. ROLL CALL
[AI] II. CONSENT AGENDA
A. APPROVAL OF AGENDA
B. MINUTES OF THE REGULAR MEETING HELD ON JANUARY 23, 2017
C. REGISTRATIONS, REIMBURSEMENTS AND SELECTED ACCOUNTS PAYABLE
1. Enclosed is a list of bills being presented for approval at the February 13, 2017 meeting.
D. REVIEW OF FINANCIAL REPORTS
1. ACCOUNT BALANCE 2. COMBINED STATEMENT & BUDGET RECAP 3. REVENUE REPORT 4. GENERAL FUND AND NON-BUDGETED EXPENDITURE REPORT 5. ACTIVITY FUND REPORT 6. NUTRITION FUND REPORT
E. RESIGNATION:
1. TEACHER ASSOCIATES a. The district has received the resignation of Megan Heinrich
as a Middle School Teacher Associate with an effective date of February 3, 2017.
b. The district has received the resignation of Carla Schreiber as a High School Teacher Associate effective immediately.
2. OTHER [IF ANY]
F. RECOMMENDATION TO HIRE: (pending criminal background check):
1. MIDDLE SCHOOL BD TEACHER ASSOCIATE Middle School Principal, Christine Snell is recommending the hiring of Brandon Marshall as the Middle School BD Teacher Associate. Mr. Marshall will be paid $9.79 per hour ($9.64 + .15 BD stipend) for 6.75 hours per day with an effective date of to be determined based on background check and hiring paperwork is submitted.
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2. OTHER [IF ANY]
Recommendation: Approve items in the consent agenda as presented.
Motion required to approve items in the consent agenda.
III. RECEPTION OF VISITORS AND INFORMAL COMMENTS FROM THE PUBLIC
IV. SPOTLIGHT ON EDUCATION
A. ISLE ROYALE STUDENT PRESENTATION B. CARDINAL “GETTING READY” PRESENTATION-SHERRI WALKER C. CHRIS AND TONY PRESENTATION D. JACKSON COUNTY GRADE LEVEL READING PRESENTATION-RACHEL
WILLIAMS
V. GOOD NEWS
A. ADMINISTRATIVE REPORTS B. JENNIFER KIZER-TECHNOLOGY WORKSHOP
VI. BOARD COMMENTS:
VII. GENERAL BUSINESS OF THE BOARD
A. POLICY AND INSTRUCTION
[AI] 1. APPROVAL OF THE 2017-18 SCHOOL CALENDAR
A final draft of the 2017-18 school calendar is presented for the Board’s approval. This calendar was developed through a joint effort involving representatives from the Andrew, Bellevue, Delwood, Easton Valley and Maquoketa school districts.
Due to legislative changes made in 2013, the school calendar was developed based on a minimum of 1,080 instructional hours per year. The calendar exceeds the minimum number of instructional hours.
The final DRAFT is presented for the Board’s approval.
Recommendation: It is recommended that the Board approve the 2017-2018 school calendar as presented.
Motion Needed.
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VII. GENERAL BUSINESS OF THE BOARD
A. POLICY AND INSTRUCTION
[AI] 2. REVISION OF BOARD POLICY
104 Anti-Bullying / Anti-Harassment
Board approval is requested to add the following statement to the board policy 104 Anti-Bullying / Anti-Harassment Policy. This statement has been added under the Investigation portion of the policy.
When students are interviewed during the investigation of sexual harassment, sexual bullying, or any sexual conversation in nature, conversations will take place with a staff member of the same gender in the room with the student.
Recommendation: It is recommended that the Board approve the policy change as presented.
Motion Needed.
B. PERSONNEL
[AI] 1. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- BUS DRIVERS
A two-year contract extension is being proposed between the school district and the Service Employees International Union, Local 199- Bus Drivers. If approved, the contract would be in effect for the 2018-2019 and 2019-2020 school years. Articles not addressed in this Tentative Agreement shall remain as currently written. The contract between the Maquoketa Community School District Board of Directors and the SEIU 199 Bus Drivers Union shall be modified as follows:
ARTICLE V: COMPENSATION/WAGES/INSURANCE
5.1 - WAGES
***Year One – 2018-2019 Mid-Day Preschool and Special Education Route increase $0.15 per hour
Drivers hired prior to June 30, 2006: Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour Activity Trip, where by individual takes the trip in lieu of driving the regular route: $0.10
Drivers hired after July 1, 2006 Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour
***Year Two – 2019-2020 Mid-Day Preschool and Special Education Route increase $0.15 per hour
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Drivers hired prior to June 30, 2006: Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour Activity Trip, where by individual takes the trip in lieu of driving the regular route: $0.10
Drivers hired after July 1, 2006 Regular Route increase $0.15 per hour Activity Trip increase $0.10 per hour
ARTICLE X: COMPLIANCE AND DURATION
10.2 - Duration – This Agreement shall be effective from July 1, 2018, and continue in full force and effect until June 30, 2020 provided, however, that this Agreement shall continue in effect for like periods thereafter unless either party gives the other party written notice of its desire to terminate or modify this Agreement.
Please review the attached employee contract extension agreement for complete details.
Recommendation: It is recommended that the Board of Directors approve the contract extension agreement with the Service Employees International Union, Local 199 – Bus Drivers for the 2018-2019 and 2019-2020 contracts as presented.
Motion Needed.
[AI] 2. CONSIDERATION AND POSSIBLE ACTION REGARDING 2018-19 & 2019-20 CONTRACT: SEIU, LOCAL 199- CUSTODIANS
A two-year contract extension is being proposed between the School District and the Service Employees International Union, Local 199-Custodians. The contract would be in effect for the 2018-2019 and 2019-2020 school years. Terms of the proposal include:
1) To extend all provisions of the contract without change except as otherwise described herein, through June 30, 2020
2) To add the following provision to Article XIV (Compliance and Duration) a. 10.3 Separability- If any provisions of this agreement is determined to be
contrary to law, then such provision shall not be valid and subsisting, but all other provisions of this agreement shall remain in full force and effect.
3) All relevant dates in the CBA will be changed to reflect the extension agreed upon herein;
4) Article XIII (Insurances) shall change as follows:
a. Employee will be responsible for all insurance premium changes in the 2018-19 and 2019-20 school year.
5) Article IV (Wages) the employer suggests increasing wages
a. In the 2018-19 school year wages shall increase .15 per hour
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b. In the 2019-20 school year wages shall increase .15 per hour
Please review the attached employee contract extension agreement for complete details.
Recommendation: Pending as this agreement has not yet been signed or agreed upon by the SEIU, Local 199-Custodians.
Motion Required.
[AI] 3. POSSIBLE ACTION REGARDING 2017-18 SETTLEMENT CONDITIONS: MAQUOKETA EDUCATION ASSOCIATION MASTER CONTRACT
Details will be presented on Monday night if a TA is reached before the time of the meeting.
Recommendation: Pending
Motion Required.
C. BUSINESS AFFAIRS
[AI] 1. REVIEW AND APPROVAL OF FY-16 AUDIT REPORT
Presented for the Board’s review is Maquoketa Community School District’s audit report for fiscal year ending June 30, 2016.
The report includes the use of economic resources, measurement focus and full accrual accounting, as well as an analytical overview of the district’s financial activities.
The summary of the audit findings begins on page 67 and following. Board Secretary, Kristy Haxmeier, and Superintendent Hoover will answer questions regarding the audit report.
Recommendation: It is recommended that Board of Directors approve the audit report for fiscal year ending June 30, 2016 as presented by Nolte, Cornman, and Johnson, P.C.
Motion Required.
[AI] 2. PROMISE OF IOWA RESOLUTION
The IASB launched “The Promise of Iowa” campaign to focus attention on the future of Iowa public school students and to rally support for investments in public education.
Iowa’s future leaders, innovators and citizens are it’s children. They are “The Promise of Iowa.” Their future is created every day by Iowa public schools Iowans have an enduring commitment of support for public education and its connection to developing the potential of our young people, strengthening our communities, and
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contributing to our economy. Public education is such a core value in our state that “Foundation in Education” is even the centerpiece of our state quarter!
Recommendation: It is recommended that the Board of Education approve the Promise of Iowa resolution as presented.
Motion Needed.
[AI] 3. CERTIFIED CHIROPRACTIC SPORTS PHYSICIAN
Tom Gruenwald, Activities Director, has a proposal to provide sports physician coverage for home varsity events (football, wrestling, basketball, soccer, and track). Dr. Brent Pauls has provided quotes for three different types of services. Dr. Pauls has volunteered his time in football for almost 20 years. He is the only local individual who provides these services and is a licensed CCSP (certified chiropractic sports physician). Enclosed are the proposed options.
Recommendation: It is recommended that the Board approve option #2 presented and extend a contract to Dr. Bruce Pauls as the Certified Chiropractic Sports Physician.
Motion Required.
[AI] 4. PROPOSED REGISTRATION FEE SCHEDULES FOR 2017-18
The Board of Directors annually reviews and establishes fees charged by the District. The list below has been reviewed by the Business Manager, Kristy Haxmeier. The District is planning registration processes similar to last year with a single registration site at the high school.
For the Board’s reference, the current fee structure is listed below. The following are presented as suggested rates. The registration fees have been at the same level for the past three years. The Board may establish rates and fees as deemed appropriate.
Breakfast: Current Prices: FY-18 increase: Elementary $1.80 $1.90 (+$0.10) Middle School $1.90 $2.00 (+$0.10) High School $1.90 $2.00 (+$0.10) Adults $2.50 $2.60 (+$0.10)
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Lunch: Elementary $2.45 $2.55 (+$0.10) Middle School $2.55 $2.65 (+$0.10) High School $2.55 $2.65 (+$0.10) Adults $3.60 $3.70 (+$0.10) Second Meal $3.45 $3.55 (+$0.10) Adult Second Meal $4.50 $4.60 (+$0.10)
Single Milk: $0.45 cents per carton
The State recommends second meals be priced at 2 to 3 times more than the first meal.
Recommendation: It is recommended that the Board of Directors establish and take action on the fee structures and meal prices for the 2017-18 school year.
Motion Needed.
[AI] 5. ISLE ROYALE TRIP APPROVAL
Following the presentation from Jessica Hingtgen, the request is being made to approve the Isle Royale trip with tentative date of May 14-19, 2017.
Recommendation: It is recommended that the Board of Directors approve the Isle Royale Trip in May 2017.
Motion Needed.
[AI] 6. HIGH SCHOOL JUNIORS REQUESTING TO GRADUATE IN MAY 2017
Director of the Alternative Classroom, Kathy McCaulley, is requesting Board approval for 2 High School juniors to graduate this May. The students, Carrie Krier and Sabrie Gregory, should reach the required 27 credits by May 2017.
Recommendation: Pending
Motion Needed.
[AI] 7. FFA ALUMNI REQUEST
Greg Bopes and the FFA Alumni will be presenting more information on the proposed Maquoketa Agricultural Learning Center. The FFA Alumni is seeking the approval of the Board to move forward on this project
Recommendation: Pending
Motion Required.
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VIII. LEGISLATIVE UPDATE
1. MIKE HAYWARD - LEGISLATIVE ACTION NETWORK REPRESENTATIVE
IX. SUPERINTENDENT’S REPORT
1. TIME LINE FOR BUDGET PUBLICATION AND ADOPTION
March 20, 2017 Budget Workshop and Board Meeting to review proposed budget, set hearing date and direct Board Secretary to publish Hearing Notice in the March 25, 2017 edition of the Maquoketa Sentinel Press.
April 10, 2017 Hold public hearing and adopt final budget
April 17, 2017 Deadline to have certified budget to the County Auditor
2. DATES FOR REVIEWING BUILDING GOALS & INITIATIVES - March 6, 2017 – Cardinal Elementary & Briggs Elementary - April 10, 2017 – Middle School - May 15, 2017 – High School
X. ADJOURNMENT
THE BOARD WILL GO INTO A WORK SESSION FOLLOWING THE MEETING.
The next regularly scheduled meeting of the Board will be on Monday, March 6, 2017 at 5:30 pm at Central Office.
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MAQUOKETA COMMUNITY SCHOOLS BOARD OF EDUCATION REGULAR MEETING MONDAY, JANUARY 23, 2017
President Sybesma called the regular meeting to order on Monday, January 23, 2017 at 5:30 p.m. at the Central Office. Directors Tabor, Roeder, Sybesma, Carson and Hayward were present. Supt. Hoover and acting Board Secretary Rohwedder were present. M. Wing, S. Walker, D. Cogan, P. Bollman, K. Bowman and M. Vervaecke were present. Teresa Hosch ofKMAQ and Dalton Brewster of Maquoketa Public Access represented the press. Cari Klemme, Becky Bemer, Diane Saunders, Terry Creegan, Mary Creegan, David Voland, Laurie Morehead and Teri Hicks were in attendance.
MOTION #078-16/17: M/Roeder, 2nd/Carson to approve the following consent agenda as amended to include an additional invoice listing: 5 ayes, motion carried. Agenda - Approved as published Minutes -Approved the minutes of the special and regular meetings held on December 19, 2016 and the joint Andrew meeting held on January 9, 2017 as presented. Registrations, Reimbursements & Selected Accounts Payable - Approved as presented, to include additional invoices, totaling $1,546,061.03. Financial Reports - The following reports for period ending December 31, 2016 were reviewed: Account Balances, Combined Statement of Revenues and Expenditures, Revenue Report, General Fund Expenditure Report, Activity Fund, Nutrition Fund Report and the Quarterly Investment Report. Resignations-
• Laura Kloft as High School Teacher Associate effective December 16, 2016.
Recommendations to Hire (all pending outcome of criminal background check & BOEE licensure): None Contract Amendment
• Director of Student Services, Ms. Wiese, contract amendment to 100% administrator of$77,407.51. This is equal to her current contract total.
Reception of Visitors and Informal Comments from the Public
Spotlight on Education: High School principal Mark Vervaecke and teacher David Voland presented the High School Spotlight on Education explaining PLC, BLT' s and now "Cardinal Pride". Cardinal Pride includes branding, staff spotlight, Cardinal Closet (giving clothes to those in need), and the Cardinal Pride Assembly. There will be a Pride Week coming this spring. Principal Vervaecke also handed out a 1st semester MAC progress report written by Kathy Mccaulley.
Technology Director Dustin Cogan presented and updated the Board on E-Rate, grant awards, and Technology Improvement Funds. He noted there are 3,000 pieces of equipment on our networks and 167 security cameras across the District. It was suggested that we go to two fiber data providers. This will allow Campus to host our software on their data center cloud and in turn will provide savings, which will allow us to pay for the second provider. This second provider will ensure we are "up" and running.
Good News Administrative Reports Good News Administrative Reports were reviewed as presented. Mike Wing noted the roads are very soft and hard surface information was sent out to parents.
Board Comments: Brian Tabor announced the 2nd Impact Award that was presented to Dee Krum, Board President David Sybesma thanked the Booster Club for the cake auction support and the Advent Sing was very nice. Board Member Lenke Carson congratulated Board Secretary Haxmeier on her new baby.
General Business of the Board
MOTION #079-16/17: M/Tabor, 2nd/Hayward to approve the Physics Day trip on April 27, 2017. 5 ayes, motion carried.
MOTION #080-16/17: M/Roeder, 2nd/Carson to approve the early graduate listing as presented. 5 ayes, motion carried.
MOTION #081-16/17: M/Hayward, 2nd/Tabor to approve the PPEL list for 201 7 as presented. 5 ayes, motion carried.
MOTION #082-16/17: M/Carson, 2nd/ Roeder to approve the submission of the SBRC application requesting $50,203.55 of additional modified allowable growth for expenses associated with the removal of environmental hazards (asbestos). 5 ayes, motion carried.
Legislative Update: Mike Hayward noted there is a huge agenda for this legislative session but nothing has been passed at this point.
Superintendents Report: Superintendent Hoover reported the District Leadership Team meeting went very well on January Ii 1. Tony Hiatt and Superintendent Hoover will be presenting at the February meeting. Superintendent Hoover spent a day at the Hill with Senator Bowman and noted there are a lot ofproposed changes in bargaining laws. Superintendent Hoover also reviewed the items included in the Board packet.
The next regularly scheduled meeting of the Board of Education will be Monday, February 13, 2017 at 5:30 p.m. at the Central Office.
President Sybesma adjourned the meeting at 6:38 p.m.
1-20-17 GBB Official 1-19-17 BBB Official 1-26-17 BBB Official 1-30-17 GBB Official 1-31-17 BBB Official 2-4-17 BBB Official 2-4-17 GBB Official 2-3-17 BBB Official 2-7-17 GBB Official 2-6-17 BBB Official
Meal Exp Gas Exp
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1-20-17 GBB Tickets Jan 26 Wrest[ Scorer 1-30-17 GBB Tlckets 2-4-17 G/BBB Bench Help 2-4-17/G/BBB Tickets
Maquoketa Community School District Account Balance Analysis; January, 2017
Hot Lunch Fund #93971
High Balance Low Balance: Average: Daily Balance $120,107 $46,782 $78,373
General account #94870
High Balance Low Balance Average Daily Balance $5,575,201 $2,300,228 $4,315,458
Schoolhouse Fund account #94897
High Balance Low Balance: AverageDaily Balance $1,528,513 $1,419,979 $1,481,641
Activity Fund account #96326
High Baiance Low Balance Avcrage Daily Balance $105,630 $87,110 $94,109
Prepared By: Bonnie Burmeister Customer Service Representative Dated: 02/03/2017
203 North Main Street 112 McKinsey Drive 16 West Benton Street 3 North Elliot Street Maquoketa, Iowa 52060 Maquoketa, Iowa 52060 Andrew, Iowa 52030 Preston, Iowa 52069
MAQUOKETA COMMUNITY SCHOOL DISTRICT 1/31/2017 2016/17 COMBINED STATEMENT OF REVENUES AND EXPENDITURES Unaudited Created 2/9/2017 Includes Intrafund transfers
FD #
10
21
22
33
36
41
61
71
27/81
91
FUND EST. 7/1/2016
BEGINNING BALANC(CASH & INVEST.)
EOFY AUDITORS E ADJUST. FD BAL
June-16
GENERAL $ 3,124,474.41
ACTIVITY $ 161,355.21
MANAGEMENT $ 1,185,891.19
LOCAL OPT SALES T $ 2,071,516.34
PPEL $ 362,395.28
DEBT SVCE REV BO $ 74,362.61
NUTRITION $ (119,353.50)
HEALTH $ 3,878,301.94
TRUST FUNDS $ 453,168.50
AGENCY $ 30,727.04
BUDGET RECAP FISCAL YEAR 2016/17
CATEGORIES----------
Expenditures: Total General-10 Total Activity Fund-21 Total Mgmt Fund-22 Total Special Rev #27 (#81 not budgeted) Local Opt S & S Tax-33 Total PPEL Fund-36 Total Debt Svce Fund-40 & 41 Total Nutrition Fund-61 Total FYI..All Fds YTD Trsnfr Out
FY'17 EXPENDITURES AS APPROVED IN Apr '16 % Spent YTD to Adopted
REVENUE REPORT FOR BOARD FY17 1/31/2017 Created 2/9/2017 %
#10 GENERAL FUND Approp Prior Mo YTD Current Month YTD Total Of Budget Taxes $3,861,151 $2,104,407.71 $37,601.37 $2,142,009.08 55% Income Surtaxes $577,098 $522,981.75 $0.00 $522,981.75 91% Tuition/Transp Received $1,326,093 $141,267.71 $415,070.57 $556,338.28 42% Earnings on Investments $27,000 $8,373.58 $3,011.50 $11,385.08 42% Student Activities and Sales $27,500 $7,028.76 $804.80 $7,833.56 28% Other Revenues from Local Sou $132,905 $55,603.46 $44,718.68 $100,322.14 75% Revenue from Intermediary Sou $5,850 $1,300.00 $650.00 $1,950.00 33% State Sources $9,787,759 $3,975,214.62 $1,414,178.46 $5,389,393.08 55% Chapter 1 Grants $366,634 $97,754.00 $85,561.00 $183,315.00 50% Other Federal Sources $320,820 $64,568.03 $13,036.99 $77,605.02 24% Upward/Downward & Misc $0 $490.00 $0.00 $490.00 #DIV/0! Total General $16,432,810 $6,978,989.62 $2,014,633.37 $8,993,622.99 54.7%
#21 ACTIVITY FUND Approp Total Activity $450,000.00 $172,975.81 $33,451.59 $206,427.40 45.9%
#22 MGMT FUND Approp Taxes $365,002.00 $199,740.21 $3,475.68 $203,215.89 56% Misc. Income $0.00 $27,696.44 $0.00 $27,696.44 #DIV/0! Upward/Downward Other $0.00 $0.00 $0.00 $0.00 #DIV/0! Total Mgmt $365,002.00 $227,436.65 $3,475.68 $230,912.33 63.3%
#33 LOCAL OPT. S & S TAX Approp Local Option Sales Tax Proceed $1,238,613.88 $424,610.00 $108,534.36 $533,144.36 Local Sources (Andrew/Delwood $0.00 $0.00 $41,620.72 $41,620.72 Interest $3,500.00 $1,822.74 $0.00 $1,822.74 52% State Supp Sources $0.00 $0.00 $0.00 $0.00 #DIV/0! Donations/Microsoft $0.00 $0.00 $0.00 $0.00 #DIV/0! Total Capital Projects $1,242,113.88 $426,432.74 $150,155.08 $576,587.82 46.4%
#36 SH PPEL FUND Approp Taxes Levied $399,615.00 $218,306.91 $3,780.82 $222,087.73 56% Other Revenue $0.00 $0.00 $0.00 $0.00 #DIV/0! Earnings on Investments $3,000.00 $1,214.91 $203.74 $1,418.65 47% Upward/Downward Other $0.00 $0.00 $0.00 #DIV/0! Total SH PPEL $402,615.00 $219,521.82 $3,984.56 $223,506.38 55.5%
#40 & #41 DEBT SVCE FUND Approp Taxes Levied $0.00 $0.00 $0.00 $0.00 Int Earned/Other Income $200.00 $299.01 $62.33 $361.34 181% Other $0.00 $0.00 $0.00 $0.00 Total SH Debt Service $200.00 $299.01 $62.33 $361.34 180.7%
#61 NUTRITION FUND Approp Earnings on Investments $200.00 $27.87 $11.06 $38.93 19% Account Deposits/Nut Prog Sale $253,500.00 $103,182.82 $31,049.38 $134,232.20 53% Misc $2,500.00 $0.00 $0.00 $0.00 0% Other Revenues from Local Sou $6,700.00 $1,069.27 $2,125.41 $3,194.68 48% Other Federal Sources $515,000.00 $194,568.54 $44,673.28 $239,241.82 46% Upward/Downward Other $0.00 $4,141.90 $0.00 $4,141.90 #DIV/0! Total Nutrition $777,900.00 $302,990.40 $77,859.13 $380,849.53 49.0%
#27 SPECIAL REVENUE FUND Approp Earnings on Investments $50.00 $96.20 $24.16 $120.36 241% Donations/Gifts $2,000.00 $0.00 $0.00 $0.00 0% Total Expend. Trust $2,050.00 $96.20 $24.16 $120.36 5.9%
TOTAL $19,672,690.91 $8,329,694.08 $2,284,160.55 $10,613,854.63 54%
Oper. Transfers In/F A Dispositio Appropriated YTD General 10 $0.00 $0.00 $0.00 $0.00 Upward adj (pr yr fr #22 to #10) $0.00 $0.00 $0.00 Mgmt 22 $0.00 $0.00 $0.00 Debt Service 40/41 $849,291.02 $424,419.99 $70,717.19 $495,137.18 Capital Proj #34 $0.00 $0.00 $0.00 Local Option Sales Tax 33 $0.00 $0.00 $0.00 Total $849,291.02 $424,419.99 $70,717.19 $495,137.18
*****NOT BUDGETED FUNDS:
#71 HEALTH FUND Prior Month Current Month YTD Total Other Revenues from Local Sources $0.00 Transfers $1,205,138.65 $210,963.91 $1,416,102.56 Total Health $1,205,138.65 $210,963.91 $1,416,102.56
Business Coordinator 2/9/2017
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GENERAL FUND & NON BUDGETED EXPENDITURE DETAIL REPORT FOR BOARD 1/31/2017 FY2016-17 Created 2/9/2017
GENERAL FUND APROP PR MO EXP CURRENT MONTH CURR EXP YTD Pr Yr YTD EXPENDITURE YEAR TO DATE % % Spent
Total Receipts YTD $380,849.53 Total Disbursements YTD ($345,682.00) Net Non Cash Transactions in FY17 (GASB 68 pension exp, depreciation, OPEB, other deferred revenues) $19,948.10
NOTE TO THE BOARD: GASB 68- Accounting and Financial Reporting for Pensions
The Nutrition Fund is considered an enterprise fund; therefore it is conducted like a business and operates in accordance with GAAP accounting. With the implementation of GASB 68, the Nutrition Fund is required to show its proportionate share of the IPERS funding deficit as a liability. This is a non cash transaction and it should be noted that this is a book entry of a negative amount and not an actual deficit of cash.
These standards have caused many and probably most governments to report significantly higher annual pension expenses than in the past and will place a Net Pension Liability directly in financial statements for the first time – not just as a footnote disclosure in the audit of the funding position of Pension Funds.
The net pension liability is to be measured as the portion of the present value of projected benefits payment to be provided though IPERS to current active and inactive employees that is attributed to those employees’ past periods of service, less the amount of the pension plan’s fiduciary net position. Please see GASB Statement 68 for complete explanation.
Maquoketa Community Schools Staff Selection Recommendations
Date: February 8, 2017
~uilding: Middle School
Vacancy: Middle School Assoda.te - Specia.l Educa.tion/BD
Person being recommended: Bra.ndon Ma.rsha.ll
Effective date: to be determined
Position on salary schedule and recommended base amount for contra.ct: to.75 hours per da.y@ $9.<o4 per hour+ $0.!5 BD stipend = $9.79 per hour plus benefits
Extra duties being recommended: NA
Number of applicants being screened for position: 3
screening committee: Christine Snell, Principa.l
Number of interviewees: 1
Interviewing team and time with each interviewee: Christine Snell, Principa.l; Cindy Wiese, Director of Student Services
Procedures used for checking finalist: Review of a.pplica.tion ma.teria.ls, interview with the a.pplica.nt a.nd reference checks.
Reasons this person recommended over other finalists: Mr. Mo.rsha.ll ho.s a. positive interview. He demonstra.ted knowledge a.nd examples of wa.ys to work with students who ho.Ve cha.llenging behaviors a.nd ha.s a. desire to work with MS students.
Procedures that will be used to ensure first year success: Mr. Mo.rsha.ll Will be supervised a.nd eva.luo.ted by building principal & his immediate supervisor.
MCSD focused orll PLC development, NCLB to ESSA transition, A, TLC preparation, etc. 2016-17: ugust . orkshop, research, teacher voice, data analysis, visibn and plan.
At MCSD, our students are innovative risk takers who own their learning, set goals, and monitor their continual growth. Our students think critically and collaborate with others to create solutions to complex problems to influence internal and/or external conditions. Graduates of MCSD exhibit responsibility through persistence and self-direction to produce quality results that add value in an ever-changing environment.
AEA/Maquoketa Partnership
Goal: Collaboratively (MCSD and MBAEA) move forward with structured PLC input/output (DL T, BL Ts, CTTs and Intervention Teams) and research-based practices (Hattie's Visible Learning, Marzano's HRO and PLC) focused on improved student learning.
AEA/Maquoketa Partnership
Next steps: • DLT, BL Ts and CTTs (Systems learning) define "Tights"
and "Looses" district wide • Refine School Improvement Plan • Focus on 4 Cs (Collective Responsibility, Concentrated
Instruction, Convergent Assessment and Certain Access) to ensure ALL Maquoketa students learn at HIGH I F\/FI ~
Questions?
Briggs Elementary School Board Report Monday, February 13, 2017
Submitted by: Patrick R. Bollman
1. Iowa Assessment testing took place at Briggs. We are now making up tests for students who were absent during the testing days.
2. Grade level teachers are looking at winter reading and math screening data. Each grade level has used the winter screening scores to determine growth and to also determine new leveled reading groups.
3. Briggs Elementary students participated in the Great Kindness Challenge.
4. Classroom teachers provided game type opportunities for student to enjoy at school on February 1 to celebrate Global Play at School Day. The students had fun playing games and creating objects in the classrooms.
5. I attended the School Administrator's of Iowa Principal Mentoring Academy in Des Moines on January 24.
6. Fifth grade band students had their first band practice at the High School last Wednesday morning. The students had fun as they are now learning to play together as a group.
7. The Maquoketa Kiwanis had a pizza lunch with the 12 new Star Students on Friday, February 3. We appreciate the Kiwanis taking the time to spend with the students at Briggs.
Thanks for your support of Briggs Elementary School.
School Board Report February 13, 2017
MCSD Talented and Gifted Program Update Bridge-building Unit This unit offered during term 4 was for students to explore building bridges (civil
engineering). It was offered for grades 6-8 and students chose to participate in this
exploratory so it was interest-based. Every class explored the history of a famous bridge and then re-created it with toothpicks, popsicle sticks, or their own materials. Grade 6
explored the structure of bridges and why bridges are built. They built an arch bridge
with popsicle sticks and a truss bridge with basswood. Grade 7 built a truss bridge with
popsicle sticks and a bridge using string. Grad 8 built a triangle truss bridge and a bridge using string. For grades 7 and 8, it culminated in a competition at Putnam Museum
sponsored by the Quad-City Engineering and Science Council - "Battle of the Bridges."
This year one of our ih grade teams earned third place with their single tower cable
stay bridge. Members will receive a bronze medal.
Above Level Testing Opportunities through Belin-Blank Talent Search The test shows us the readiness for advanced curriculum. The BESTS test is offered to 4th-6th grade students that score 95% or higher in any category of Iowa Assessments.
The test is called I-EXCEL, and it is an 8th grade level test. The test will be offered April 1, 2017, in the computer lab at the middle school.
The ACT is offered to 7'h-8th grade students who have scored in the 95% or higher in any
category of the Iowa Assessments. It is the college entrance exam. Families received
information on the benefits of taking this test, the cost, and how to register to take it at
MHS.
Benefits for additional testing opportunities include acceleration through curriculum
and placement at an educational level beyond his/her age. The test results give teachers an idea of both the strengths and the gaps in skills.
Summer Enrichment Program for Area Gifted and Talented Students Those students in grades 1-8 who have been identified by assessments and
recommended by teachers will receive a letter about the ability to participate in UD for Kids, a summer enrichment program for area gifted and talented students. It is held at
the University of Dubuque with a variety of courses for students to take.
Other Opportunities For the first time Computer Science: Coding and Programming was offered to grade 6 during term 4. Students created games, stories, and explored art using the program
Scratch {Blocky Code developed by MIT). Students were selected for this class from
their 5th grade progress on coding. Students share their scripts with the class so others
can learn about the complexities of coding and add to their final project.
Prepared by: Jane Schmidt, MCSD Director of Professional Growth and Student learning
School Board Report February 13, 2017
Upcoming Events
Week of March 27 - Spring play for grade 8 called "No Show," a one act play about - the lights come up, the audience is in place, but the actor stands completely unprepared. This play puts an entire theatre class through that experience.
April 20th -The FLL Robocards will perform their bee skit at the Maquoketa Art Experience during a coffee house on April 20 as part of the community event "Layers of Maquoketa."
Term 6- Grade 8 will participate in a variety of service learning projects through an exploratory class. Each project will benefit the school or community, a military retirement village in Wisconsin, and the Gran-Boise area of Haiti.
District-Wide Assessments
The winter FAST screening for reading and math grades K-8 has been completed. The MTSS Committees will meet within the next three weeks to share data, discuss any revisions to interventions, and consider next steps in meeting the needs of our students.
The Iowa Assessments Testing is finishing up across our district. There are a few make up tests to complete. In each building a variety of approaches were used to motivate students. Goal-setting was a big component of preparation. At Cardinal and Briggs, during specials time Ms. Boeve and Ms. Leytem worked with students on test-taking skills. At the middle school, students self-evaluated their efforts during testing and were placed in a drawing for daily prizes.
GOOD NEWS:
Raina Genaw, MHS 10th grade student, entered the 2017 Scholastic Art and Writing Contest in December. She was awarded a Silver Key award for her short story "Red Handed", received Honorable Mention for the entry "Lost Time" in dramatic script, and Honorable Mention for her play "A Natural Campaign" in the humor category. Thanks to our MHS English teachers Andrea Raker and April Edwards for inspiring her to write.
Prepared by; Jane Schmidt, MCSD Director of Professional Growth and Student Learning
February 2017 Board Report
Transportation
We had are semi-annual state bus inspection on the 2nd • We had 10 out of 21
vehicles pass the inspection and 8 received a 30 day fix. Which there is minor
damage or a light out. There were 3 buses that where taken out of service
because of a brake rotor, a fuel leak and 1 had a brake light out. Bruce has all
these vehicles repaired and good to go. Overall it was a good inspection.
Transprortation Facts
Director Sybesma was asking last board meeting where we ranked in the state in
miles traveled by our buses. Here are the facts according to the 2015-16 Annual
Transportation Report
We rank 5ih out of 365 districts of miles traveled by our buses. We travel 163,244
route miles per year and 42,923 activity miles for a total of 206,167.
We have an average cost per enrolled student of $341.89
Average cost of transported student is $1173.44, we transport about 400
students
Are average cost per mile is $2.82, and we have 172 sq. miles in our district.
PPEL
We are starting to work on PPEL list projects. I am talking to contractors to get the
high school doors replaced and the elevator at the Middle School replaced. I like
to get these things lined up early before everybody gets busy for the summer.
Maquoketa High School - Board Report
February 13, 2017
1. We host the Dubuque Wahlert girls in the first round of the tournament, Wednesday, February 15.
2. Raina Genaw receiving the Silver Key Award for her short story, "Red Handed". The is from the 2017 Scholastic A ward writing contest. Congratulations to Raina, her parents, and her teachers.
3. Blair Bennis will be singing the National Anthem on Friday at the State Wrestling Tournament.
4. Hosted District wrestling tournament on Saturday. Four Maquoketa wrestlers qualified.
5. Vocal Department will once again be doing singing valentines. Contact Mr. Hagen if
interested 652-2451 x4278.
6. National School Cotmseling Week 2017, "School Counseling: Helping Students Realize Their Potential," will be celebrated from Feb. 6-10, 2017, to focus public attention on the unique contribution of school counselors within U.S. school systems. National School Counseling Week, sponsored by ASCA, highlights the tremendous impact school counselors can have in helping students achieve school success and plan for a career. National School Cotmseling Week is always celebrated the first full week in February.
7. Many positive comments from the Leadership Summit hosted at fairgrounds on Monday, February 6. Thank you to Jim Ott, Nick Swanson, and Club Hope.
8. Held interviews for science and special education opening. Hopefully will have recommendations for your approval on Monday.
Dustin Cogan Maquoketa Community Schools Information Technology Board Report 2/13/2017 Technology Update:
Cardinal • Installed new interactive whiteboard projector for special education classroom (grant funded)
o Installed with network integration to monitor bulb hours, overall projector status, and set schedules for power
• Assist staff in new onslte helpdesk system, update printer inventory names as needed • Replace toner in printers and repair as needed • Monitor and maintain security camera system
Bri~ • Installed new interactive whiteboard projector for Special Education classroom (grant funded)
o Installed with network integration to monitor bulb hours, overall projector status, and set schedules for power
• Reinstated Apple Xserve to be used as a print server for iPads • Assist staff in new onsite helpdesk system, update printer inventory names as needed • Monitor and maintain security camera system
Middle School • Replaced ink in necessary printers • Maintained one to one paperwork/fines/repairs • Spiceworks training/changes
o Toner inventory system o Centralized helpdesk with additional features o Device management
• Sent out district-wide student bills on to include all Technology fees along with general fees February 1.
High School • Replaced ink in necessary printers • Re-imaged teacher and student machines during troubleshooting • Renamed printer host names for Spiceworks via each printer • Relocated 2 APs in classrooms for greater connectivity • Mounted and configured HS Main Office camera
District Wide
• Erate 2016-2017 We are waiting for our 30 day vendor application period to come to a close. This application will allow our district to formally accept quotations for service in the 2017-2018 school year.
• Key Fob Project Comelec will be in the district beginning February 17th to begin work on the next phase of the key fob project. They will begin work at the elementary schools and work their way up to the high school. Doors that need to be worked on in classroom areas will be done on the PD day on the 17th.
• Maquoketa Alternative Classroom (MAC) Copier Replacement The copier that is currently installed at the MAC building is no longer repairable. Our service agreement with Midwest Business Products obligates Midwest Business Products to either repair or replace with a working unit at no cost to the district. Without this service agreement, a comparable replacement copier would cost approximately $4,000.
Middle School Netbook Computer Participation Information
20111201a staffing The BLT team is in the process of reviewing applicants for the Dean position based upon criteria that was compiled from staff input. Final candidates will be selected bicj the BLT on WednesdCl!cJ, February 15, 2017. Dates for the interviews are TBD based upon availability.
Reading Horizons: by Liz Good Our Reading Horizons intervention program is going ver!cJ well. All of our students are showing significant gains within the program as well as on outside standardized tests like the FAST test. We have had students making gains as large as 1 to 2 grade levels in a matter ofjust 8 weeks.
IA Assessments: by Cindy Wiese Last week. the Maquoketa Middle School was involved with the Iowa Assessment testing process, January 31 through February 2. We followed our 2 hour delay schedule so we were able to test first thing in the morning and still be able to offer all our regularly scheduled classes. The Building Leadership Team assisted with planning and implementing activities during the testing period. Prior to the testing time, we offered healthy snacks, opportunity for ref1ection and confidence building, and a review of testing expectations during homeroom. Students were able to check off their completed testing expectations on a slip of paper that was signed by their teacher. This slip was then entered into a daily drawing for prizes. The BLT Team collected prizes from local businesses. Members of the BLT had a daily drawing and delivered the prizes won at the end of the day. Students enjoyed receiving the prizes and the activity was a successful motivational booster for our students.
Test make-ups for students that were absent during testing took place on Friday, Feb. 3 and the following week, Feb. 6 and 7th. Currentlicj, all tests are completed except one student that is absent from school due to lnf1uenza A and pneumonia. We will try to complete that Monday, Feb. 13, if the student is able to return to school.
In conclusion, testing was an organized success and we look forward to getting our results. Many thanks are extended to the Building Leadership Team and to Mrs. Schmidt for assisting with testing in our main office. As a building we were able to implement our testing tasks with a sense of accomplishment.
Upcoming Events Thursday, February 16: 4:15: 7th BBB @home, 8th BBB @Marion Friday, February 17: No School Staff Development Thursday, March 2: 8:00-3:00 - Math Studio Tuesday, March 7: 7:00 pm - MS Variety Show@ HS Gym Wednesday, March 8: 1:00-6:00 pm - conferences Thursday, March 9: 1:00-8:00 pm - conferences
Cardinal Elementary Maquoketa Community School District
February 2017 MCSD Board Report
Things to Check Out and Thank-You's o Thank you to Lori Bigwood, her team, and the Board at Strides for Clinton County
Autism. All projects are completed for a total of $2356.36. Thank you for their continued support in our classrooms.
o 100 Why I Love Teaching wall is located in the east Hallway. o Jan Wagner created a webpage for both preschool and kindergarten registration. o Caught Being Cards front hallway board- These are created by Ms. Hass. o PSIS Assembly @12:30 on Tuesday, February 14th.
o Mrs. Neyens coordinates Box Tops at Cardinal. 2nd Grade collected the most the 1st
semester. Through this program we were able to bring in $456.70 the first semester.
Preschool Registration-o Preschool registration is open. o Advertisements will be in the Maquoketa Sentinel Press, Maquoketa Shopper and on
KMAQ radio. We will also utilize our social media accounts and letters to inform parents.
Kindergarten Registration-o The kindergarten teachers, administrative assistants, school nurse, and I are all
working to arrange kindergarten roundup. o Parent Meeting will be on March 13th at 6:00pm in the Cardinal gym. o Kindergarten Round-Up will be on April 13th•
o There will be no school for kindergarten on April 13th .
o Advertisements will be in the Maquoketa Sentinel Press, Maquoketa Shopper and on KMAQ radio. We will also utilize our social media accounts and letters to inform parents. These will be made available at the Maquoketa Community Preschools too.
Professional Development: o Purpose of our work: The purpose for our learning this morning is to determine our
current use of research-based instructional practices, engage in learning about instructional practices, and reflect on the implementation of these practices. If we engage in this learning and reflection, we will have a direct impact on the learning of all our students
February 17, 2017 Morning Welcome Review Plan Iowa Tier, FAST Math, and Iowa Assessment ELP Module #1 Principals of Effective Instruction Intentional Lesson Planning and Action Plan Activity Break and Team Building 10 Myths in 10 Minutes: Universal Screening
Cardinal Elementary Maquoketa Community School District
FAST and IA Assessments o Are completed for the majority of students. We have a couple make-up IA
Assessments we are hoping to complete by the end of the week. o Thank you to Briel la Reicks and Kathy Miller for your classroom supports.
PSIS Team Workshop o The PBIS Team held a workshop at Central Office on January 31 st. The PBIS team
reviewed data, problem solved current needs in the building, and created a working plan for the next month. The working plan will be continued through biweekly building PBIS team meetings.
o We currently have two team days scheduled for the year. o We are entering behavior data into a data system called SWISS. All teacher referrals
are tracked here.
Healthy Initiative o We are having a 5-week pedometer/activity tracker challenge. We have 15 staff
participating.
Upcoming Dates: Book Parade-Title 1 will be hosting the Cardinal Book Parade on April 21, 2017. Read Across America Day and Dr. Seuss's birthday is coming up on March 2nd •
Dental Day with area businesses will be February 13th •
Cardinal Valentine's Day Celebration - Will be held on February 14th for the building. PBIS Assembly- Will be held on February 14th @ 12:30
REPORT BY JENNIFER KIZER on Workshop Attended: On January 16, 2017, I attended the Central De Witt Connections Technology
Conference as part of my professional development. I participated in five different sessions exploring how to connect technology and learning. These included: Speedgeeking, Student Driven Learning with Technology, Revolutionary Teaching, Getting Creative with iPads, and PreK-3 !Pads using Seesaw and Nearpod.
In the first session, Speedgeeking, the speaker introduced a variety of internet tools that could be used for classroom management, instructional activities, and other resources. There were several that I plan on using in my own classroom such as: pixabay.com, bouncyballs.org, themostdangerouswritingapp.com, and viewpure.com. Pixabay.com allows students to get copyright free quality images for their presentatations. Bouncyballs.org is a classroom management website which controls the noise level in the room. I can especially see using this in the computer lab when students get too loud. Themostdangerouswritingapp.com has students start brainstorming their writing and they cannot stop because their progress will not be saved. It allows students a stream of consciousness type writing activity to get over writer's block.
Student Driven Learning with Technology and Revolutionary Teaching were both presented by Josh Stumpenhorst, the keynote speaker for the conference. During his presentations he discussed the power of student choice in learning. Students are more engaged in their learning when they have a say in what they learn. This is evident in experiences such as Innovation Day and Genius Hour. He also recognized how using technology in different projects malces students more motivated. Giving students an authentic audience by putting projects online gets them excited lo share what they have learned. Giving students more choice is something Beth Wold and I have been working on in our Tag/Tech and Lab classes. In the future, we would like to try a Genius Hour with students. They would have to learn something, create something, and then share what they know.
Finally, my last two sessions were how to use iPads more effectively in classrooms. The first session dealt mainly with using iPads in video creation, photo creation, and audio creation. There was a great app that is called iMotion that is free that I would like to try with 4th and 5th graders. It allows students to create a story and then make a stop motion movie with the iPad. I also learned of a new green screen app called, Touchcast Studio, which is free, and I plan on trying. Quik is an app that allows students to make a slideshow and do some digital storytelling. The other session on iPads was an introduction to SeeSaw and Nearpod. Nearpod could be used as a formative assessment tool in the classroom. SeeSaw has some great potential for classroom teachers to have students create digital portfolios to save their work and show their progression throughout the school year. I will pass on this information to classroom teachers. Overall, this conference was very informative. I was introduced to several new apps and websites that I was not familiar with. I will not only use what I learned in my own classes, but will share with other teachers. Attending this conference helped me to be up to date on what is available with new technology and become more of a resource for teachers.
HOLIDAYS: Labor Day (9/4) Thanksgiving Day (11/23 Christmas Day (12/25) New Year’s Day (1/1) President’s Day (2/19) Easter Sunday (4/1) Memorial Day (5/28)
1123 student hours 187 staff days
Aug 16 New Teacher Day Aug 17-18, 21-22 Professional Learning (all teachers) Aug 23 Begin 1st Semester (12:30 Dismissal)
Sept 4 Labor Day (No School) Sept 13 12:30 Early Out (Professional Learning) Sept 27 12:30 Early Out (Professional Learning)
Oct 11- 12:30 Early Out (P/T 1:00-6:00 pm) Oct 12- 12:30 Early Out (P/T 1:00-8:00 pm) Oct 13- No School (Comp Day) Oct 20- End 1st Q (42 days) Oct 25- 12:30 Early Out (Professional Learning)
Nov 8- 12:30 Early Out (Professional Learning) Nov 22-24 Thanksgiving Holiday (No School)
Dec 13- 12:30 Early Out (Professional Learning) Dec 21- End 1st Semester/2nd Q (83/41) Dec 22-29 Winter Break (No School)
Jan 1,2 Winter Break (No School) Jan 15 No School (Professional Learning)
Feb 16 No School (Professional Learning) Feb 19 President’s Day (No School)
Mar 7- Early Out (P/T Conferences 1:00-6:00) Mar 8- Early Out (P/T Conferences 1:00-8:00) Mar 9- No School (Comp Day) Mar 12- No School (Professional Learning) Mar 14- End 3rd Q (47) Mar 30 No School (Spring Break)
April 2 No School (Spring Break) April 3 No School (Professional Learning
May 16 Seniors Last Day May 20 Graduation May 23 End 2nd Semester/4th Q (177/47) May 24, 25 No School (Professional Learning) May 28 Memorial Day
Employee Contract Extension Agreement
WHEREAS, The Service Employees International Union, Local 199 ("Union") and the Maquoketa School District ("District") are parties to a Collective Bargaining Agreement ("CEA") that will expire on June 30, 2018;
WHEREAS, the CEA establishes the terms and conditions of employment for SEIUrepresented workers in the "transportation" bargaining unit; and
WHEREAS the Union and the District have a shared interest in maintaining good employer-employee relationship;
NOW, THEREFORE, the Union and the District agree as follows:
1) To extend all provisions of the contract without change except as otherwise described herein, through June 30, 2020
2) To add the following provision to Article X (Compliance and Duration) a. 10.3 Separability- If any provisions of this agreement is
determined to be contrary to law, then such provision shall not be valid and subsisting, but all other provisions of this agreement shall remain in full force and effect.
3) All relevant dates in the CEA will be changed to reflect the extension agreed upon herein;
4) Article V (Compensation/Wages/Insurance) the employer suggests: a. In the 2018-19 school year wages shall increase .15 per hour b. In the 2019-20 school year wages shall increase .15 per hour c. Activity rate shall increase by .10 per hour in the 2018-19 school
year d. Activity rate shall increase by .10per hour in the 2019-20 school
year e. Employee will be responsible for all insurance premium changes
in the 2018-19 and 2019-20 school year
Agreed on this 3rd day of February, 2017.
F~
Date Date
Employee Contract Extension Agreement
WHEREAS, The Service Employees International Union, Local 199 ("Union") and the Maquoketa School District ("District") are parties to a Collective Bargaining Agreement ("CBA") that will expire on June 30, 2018;
WHEREAS, the CBA establishes the terms and conditions of employment for SEIUrepresented workers in the "custodial" bargaining unit; and
WHEREAS the Union and the District have a shared interest in maintaining good employer-employee relationship;
NOW, THEREFORE, the Union and the District agree as follows:
1) To extend all provisions of the contract without change except as otherwise described herein, through June 30, 2020
2) To add the following provision to Article XIV (Compliance and Duration) a. 10.3 Separability- If any provisions of this agreement is
determined to be contrary to law, then such provision shall not be valid and subsisting, but all other provisions of this agreement shall remain in full force and effect.
3) All relevant dates in the CBA will be changed to reflect the extension agreed upon herein;
4) Article XIII (Insurances) shall change as follows:
a. Employee will be responsible for all insurance premium changes in the 2018-19 and 2019-20 school year.
5) Article IV (Wages) the employer suggests increasing wages a. In the 2018-19 school year wages shall increase .15 per hour b. In the 2019-20 school year wages shall increase .15 per hour
Ag ed on this 3rd day of February, 2017.
U«rJIJ0\cir tlie District For the Union
Date Date
MAQUOKETA COMMUNITY SCHOOL DISTRICT
INDEPENDENT AUDITOR'S REPORTS BASIC FINANCIAL STATEMENTS AND
SUPPLEMENTARY INFORMATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Government-wide Financial Statements: Statement of Net Position A 18 Statement of Activities B 19
Governmental Fund Financial Statements: Balance Sheet C 20 Reconciliation of the Balance Sheet - Governmental Funds to
the Statement of Net Position D 21 Statement of Revenues, Expenditures and Changes in
Fund Balances E 22 Reconciliation of the Statement of Revenues, Expenditures
and Changes in Fund Balances - Governmental Funds to the Statement of Activities F 23
Proprietary Fund Financial Statements: Statement of Net Position G 24 Statement of Revenues, Expenses and Changes in Fund
Net Position H 25 Statement of Cash Flows I 26
Fiduciary Fund Financial Statements: Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position
Notes to Financial Statements
J K
27 28
29-42 Required Supplementary Information:
Budgetary Comparison Schedule of Revenues, Expenditures/Expenses and Changes in Balances - Budget and Actual - All Governmental Funds and Proprietary Fund
Notes to Required Supplementary Information - Budgetary Reporting Schedule of Funding Progress for the Retiree Health Plan Schedule of the District's Proportionate Share of the Net Pension Liability Schedule of District Contributions
44 45 46 47 48
Notes to Required Supplementary Information - Pension Liability 49 Supplementary Information:
and Changes in Fund Balances Capital Projects Fund Accounts:
Combining Balance Sheet Combining Schedule of Revenues, Expenditures
and Changes in Fund Balances Schedule of Changes in Special Revenue Fund, Student Activity Accounts Schedule of Changes in Special Revenue Fund, Support Trust Accounts Schedule of Changes in Fiduciary Net Position, Fiduciary Fund,
Private Purpose Trust, Scholarship Accounts Schedule of Changes in Fiduciary Assets and Liabilities - Agency Fund Schedule of Revenues by Source and Expenditures by Function -
All Governmental Funds
Schedule
1
2
3
4 5 6
7 8
9
52
53
54
55 56-57
58
59 60
61 Schedule of Expenditures of Federal Awards 10 62
Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 63-64
Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance 65-66
Schedule of Findings and Questioned Costs 67-71
2
Maquoketa Community School District
Officials Term
Name Title Expires
Board of Education
(Before September 2015 Election)
Michael Hayward President 2015
David Sybesma Vice President 2015
Deb Lane Board Member 2015 Tanya Roeder Board Member 2017 Brian Tabor Board Member 2017
(After September 2015 Election)
Brian Tabor President 2017
Michael Hayward Vice President 2019
David Sybesma Board Member 2019 Lenke Carson Board Member 2019 Tanya Roeder Board Member 2017
School Officials
Chris Hoover Superintendent 2016
Kristy Haxmeier District Secretary/Treasurer and Business Manager 2016
Steve Kahler Attorney 2016
3
NOLTE, CORNMAN & JOHNSON P.C. Certified Public Accountants
(a professional corporation) 117 West 3rd Street North, Newton, Iowa 50208-3040
Telephone (641) 792-1910
INDEPENDENT AUDITOR'S REPORT
To the Board of Education of Maquoketa Community School District:
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business type activities, each major fund and the aggregate remaining fund information of Maquoketa Community School District, Maquoketa Iowa, as of and for the year ended June 30, 2016, and the related Notes to Financial Statements, which collectively comprise the District’s basic financial statements listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with U.S. generally accepted accounting principles. This includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the District’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Members American Institute & Iowa Society of Certified Public Accountants
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Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business type activities, each major fund, and the aggregate remaining fund information of Maquoketa Community School District as of June 30, 2016, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with U.S. generally accepted accounting principles.
Other Matters
Required Supplementary Information
U.S. generally accepted accounting principles require Management’s Discussion and Analysis, the Budgetary Comparison Information, the Schedule of the District’s Proportionate Share of the Net Pension Liability, the Schedule of District Contributions and the Schedule of Funding Progress for the Retiree Health Plan on pages 7 through 16 and 44 through 49 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board which considers it to be an essential part of the financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with U.S. generally accepted auditing standards, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquires, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the required supplementary information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Maquoketa Community School District’s basic financial statements. We previously audited, in accordance with the standards referred to in the third paragraph of this report, the financial statements for the nine years ended June 30, 2015 (which are not presented herein) and expressed unmodified opinions on those financial statements. The supplementary information included in Schedules 1 through 10, including the Schedule of Expenditures of Federal Awards required by Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), is presented for purposes of additional analysis and is not a required part of the basic financial statements.
The supplementary information, including the Schedule of Expenditures of Federal Awards, is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underling accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with U.S. generally accepted auditing standards. In our opinion, the supplementary information, including the Schedule of Expenditures of Federal Awards, is fairly stated in all material respects in relation to the basic financial statements taken as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January 20, 2017 on our consideration of Maquoketa Community School District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations,
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contracts and grant agreements and other matters. The purpose of that reports is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Maquoketa Community School District’s internal control over financial reporting and compliance.
NOLTE, CORNMAN & JOHNSON, P.C. January 20, 2017 Newton, Iowa
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MANAGEMENT’S DISCUSSION AND ANALYSIS
Maquoketa Community School District provides this Management’s Discussion and Analysis of its financial statements. This narrative overview and analysis of the financial activities is for the fiscal year ended June 30, 2016. We encourage readers to consider this information in conjunction with the District’s financial statements, which follow.
2016 FINANCIAL HIGHLIGHTS
General Fund revenues decreased from $16,259,036 in fiscal year 2015 to $15,701,579 in fiscal year 2016, while General Fund expenditures decreased from $16,092,404 in fiscal year 2015 to $15,971,027 in fiscal year 2016. This resulted in a decrease in the District’s General Fund balance from $3,393,922 at June 30, 2015 to $3,124,474 at June 30, 2016, a 7.94% decrease from the prior year.
The decrease in General Fund revenues was primarily a result of decreases in local tax and tuition revenue sources received in fiscal year 2016 while the decrease in expenditures was due primarily to a decrease in support services expenditures incurred as compared to the prior year.
USING THIS ANNUAL REPORT
The annual report consists of a series of financial statements and other information, as follows:
Management’s Discussion and Analysis introduces the basic financial statements and provides an analytical overview of the District’s financial activities.
The Government-wide Financial Statements consist of a Statement of Net Position and a Statement of Activities. These provide information about the activities of Maquoketa Community School District as a whole and present an overall view of the District’s finances.
The Fund Financial Statements tell how governmental services were financed in the short term as well as what remains for future spending. Fund financial statements report Maquoketa Community School District’s operations in more detail than the government-wide statements by providing information about the most significant funds. The remaining statements provide financial information about activities for which Maquoketa Community School District acts solely as an agent or custodial for the benefit of those outside of the School District.
Notes to Financial Statements provide additional information essential to a full understanding of the data provided in the basic financial statements.
Required Supplementary Information further explains and supports the financial statements with a comparison of the District’s budget for the year, the District’s proportionate share of the net pension liability and related contributions, as well as presenting the Schedule of Funding Progress for the Retiree Health Plan.
Supplementary Information provides detailed information about the nonmajor governmental funds. In addition, the Schedule of Expenditures of Federal Awards provides details of various federal programs benefiting the District.
Figure A-1 shows how the various parts of this annual report are arranged and relate to one another.
Figure A-1 Maquoketa Community School District Annual Financial Report
Government-wide
Financial Statements
Fund Financial
Statements
Notes to the Financial
Statements
Summary Detail
Management's Discussion
and Analysis Basic Financial
Statements Required
Supplementary Information
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Figure A-2 summarizes the major features of the District’s financial statements, including the portion of the District’s activities they cover and the types of information they contain.
Figure A-2 Major Features of the Government-Wide and Fund Financial Statements
funds) The activities of the district that are not proprietary or fiduciary, such as special education and building maintenance
Activities the district operates similar to private businesses: food service
Instances in which the district administers resources on behalf of someone else, such as scholarship programs
Required financial · Statement of net · Balance sheet · Statement of net · Statement of
statements position
· Statement of activities
· Statement of
revenues, expenditures, and changes in fund balances
position
· Statement of revenues, expenses and changes in fund net position
· Statement of cash flows
fiduciary net position
· Statement of changes in fiduciary net position
Accounting basis and measurement focus
Accrual accounting and economic resources focus
Modified accrual accounting and current financial resources focus
Accrual accounting and economic resources focus
Accrual accounting and economic resources focus
Type of asset/liability All assets and liabilities, both Generally assets expected to be All assets and liabilities, both All assets and liabilities, both information financial and capital, short-term and
long-term used up and liabilities that come due during the year or soon thereafter; no capital assets or long-term liabilities included
financial and capital, and short-term and long-term
short-term and long-term; funds do not currently contain capital assets, although they can
Type of deferred outflow / inflow information
Consumption/acquisition of net position that is applicable to a future reporting period
Consumption/ acquisition of fund balance that is applicable to a future reporting period
Consumption/ acquisition of net position that is applicable to a future reporting period
Consumption/ acquisition of net position that is appicable to a future reporting period.
Type of inflow/ outflow All revenues and expenses during Revenues for which cash is All revenues and expenses All additions and deductions information year, regardless of when cash is
received or paid received during or soon after the end of the year; expenditures when goods or services have been received and the related liability is due during the year or soon thereafter
during the year, regardless of when cash is received or paid
during the year, regardless of when cash is received or paid
REPORTING THE DISTRICT’S FINANCIAL ACTIVITIES
Government-wide Financial Statements
The government-wide financial statements report information about the District as a whole using accounting methods similar to those used by private-sector companies. The Statement of Net Position includes all of the District’s assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference reported as net position. All of the current year’s revenues and expenses are accounted for in the Statement of Activities, regardless of when cash is received or paid.
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The two government-wide financial statements report the District’s net position and how it has changed. Net position is one way to measure the District’s financial health or position. Over time, increases or decreases in the District’s net position is an indicator of whether financial position is improving or deteriorating. To assess the District’s overall health, additional non-financial factors, such as changes in the District’s property tax base and the condition of school buildings and other facilities, need to be considered.
In the government-wide financial statements, the District’s activities are divided into two categories:
Governmental activities: Most of the District’s basic services are included here, such as regular and special education, transportation and administration. Property tax and state aid finance most of these activities.
Business type activities: The District charges fees to help cover the costs of certain services it provides. The District’s School Nutrition program is included here.
Fund Financial Statements
The fund financial statements provide more detailed information about the District’s funds, focusing on its most significant or “major” funds - not the District as a whole. Funds are accounting devices the District uses to keep track of specific sources of funding and spending on particular programs.
Some funds are required by state law and by bond covenants. The District establishes other funds to control and manage money for particular purposes, such as accounting for student activity funds or to show that it is properly using certain revenues such as federal grants.
The District has three kinds of funds:
1) Governmental funds: Most of the District’s basic services are included in governmental funds, which generally focus on (1) how cash and other financial assets that can readily be converted to cash flow in and out and (2) the balances left at year-end that are available for spending. Consequently, the governmental fund statements provide a detailed short-term view that helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s programs.
The District’s governmental funds include the General Fund, the Special Revenue Funds, the Capital Project Fund and the Debt Service Fund.
The required financial statements for the governmental funds include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances.
2) Proprietary funds: Services for which the District charges a fee are generally reported in proprietary funds. Proprietary funds are reported in the same way as the government-wide financial statements. The District's Enterprise Funds, one type of proprietary fund, are the same as its business type activities, but provide more detail and additional information, such as cash flows. The District currently has one Enterprise Fund, the School Nutrition Fund. The District’s Internal Service Funds, one type of proprietary fund, are the same as the governmental activities, but provide more detail and additional information, such as cash flows. The District currently has one internal service fund used to account for the self-insured health and dental plan of the District.
The required financial statements for the proprietary funds include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Fund Net Position and a Statement of Cash Flows.
3) Fiduciary funds: The District is the trustee, or fiduciary, for assets that belong to others. These funds are the Private Purpose Trust Fund, and the Agency Fund.
Private Purpose Trust Fund - The District accounts for outside donations for scholarships for individual students in this fund.
Agency Funds - These are funds for which the District administers and accounts for certain revenue collected for other groups.
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The District is responsible for ensuring that the assets reported in the fiduciary funds are used only for their intended purposes and by those to whom the assets belong. The District excludes these activities from the government-wide financial statements because it cannot use these assets to finance its operations.
The required financial statements for fiduciary funds include a Statement of Fiduciary Net Position and Statement of Changes in Fiduciary Net Position.
Reconciliation between the government-wide financial statements and the governmental fund financial statements follow the governmental fund financial statements.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Figure A-3 below provides a summary of the District’s net position at June 30, 2016 compared to June 30, 2015.
Governmental Activities June 30,
2016 2015
Figure A-3 Condensed Statement of Net Position
Business Type Total Activities District June 30, June 30,
2016 2015 2016 2015
Total Change June 30, 2015-16
Current and other assets Capital assets Total assets
Net position: Net investment in capital assets Restricted Unrestricted Total net position
10,974,544 4,242,490
610,230 $15,827,264
10,477,625 3,861,691
960,264 15,299,580
83,534 -
(89,439) (5,905)
88,042 -
(119,045) (31,003)
11,058,078 4,242,490
520,791 15,821,359
10,565,667 3,861,691
841,219 15,268,577
4.66%9.86%
-38.09%3.62%
The District’s combined net position increased by 3.62% or $552,782 from the prior year. The largest portion of the District’s net position is invested in capital assets(e.g., land infrastructure, buildings, and equipment), less the related debt. The debt related to the investment in capital assets is liquidated with resources other than capital assets.
Restricted net position represents resources subject to external restrictions, constitutional provisions, or enabling legislation on how they can be used. The District’s restricted net position increased $380,799 or 9.86% from the prior year. The increase in restricted net position was primarily due to an increase in amount restricted for management levy purposes as compared to the prior year.
Unrestricted net position - the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants, enabling legislation, or other legal requirements - decreased $320,428 or 38.09%. This reduction in unrestricted net position was primarily a result of the decline in the unassigned General Fund balance.
The District’s business type activities have deficit unrestricted and total net positions due to the GASB Statement No. 68 pension reporting requirements.
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Figure A-4 shows the changes in net position for the year ended June 30, 2016 compared to the year ended June 30, 2015.
Governmental Activities
2016 2015
Figure A-4 Changes in Net Position
Business Type Total Activities District
2016 2015 2016 2015
Total Change 2015-16
Revenues: Program revenues: Charges for service Operating grants, contributions and restricted interest Capital grants, contributions and restricted interest General revenues:
$ 1,793,175 2,258,688
1,673,245 1,634,964
- 53,800
230,795
524,229
-
223,800
504,591
-
2,023,970
2,197,474
-
2,482,488
2,139,555
53,800
-18.47%
2.71%
-100.00%
Property tax Income surtax Statewide sales, services and use tax Unrestricted state grants Unrestricted investment earnings Other Total revenues
5,082,024 632,659
1,370,694 8,150,753
35,800 51,551
18,789,901
5,075,565 571,335
1,277,413 8,050,422
26,039 235,895
19,184,121
----
33 2,849
757,906
----
20 2,681
731,092
5,082,024 632,659
1,370,694 8,150,753
35,833 54,400
19,547,807
5,075,565 571,335
1,277,413 8,050,422
26,059 238,576
19,915,213
0.13%10.73%
7.30%1.25%
37.51%-77.20%
-1.84%
Program expenses: Instruction Support services Non-instructional programs Other expenses Total expenses
12,299,868 4,805,331
-1,142,705
18,247,904
11,828,912 4,707,937
289 1,152,701
17,689,839
-17,696
729,425 -
747,121
-22,206
709,759 -
731,965
12,299,868 4,823,027
729,425 1,142,705
18,995,025
11,828,912 4,730,143
710,048 1,152,701
18,421,804
3.98%1.96%2.73%
-0.87% 3.11%
Excess(Deficiency) of revenues over(under) expenditures
Change in net position 527,684 1,483,633 25,098 9,776 552,782 1,493,409 -62.99%
Net position beginning of year 15,299,580 13,815,947 (31,003) (40,779) 15,268,577 13,775,168 10.84%
Net position end of year $ 15,827,264 15,299,580 (5,905) (31,003) 15,821,359 15,268,577 3.62%
In fiscal year 2016, property tax, income surtax, statewide sales, services and use tax, and unrestricted state grants accounted for 81.09% of the revenue from governmental activities while charges for service and operating grants and contributions accounted for 99.62% of the revenue from business type activities.
The District’s total revenues were approximately $19.55 million of which approximately $18.79 million was for governmental activities and approximately $0.76 million was for business type activities.
As shown in Figure A-4, the District as a whole experienced a 1.84% decrease in revenues and a 3.11% increase in expenses. The decrease in revenues is primarily attributable to the decrease in charges for service revenue received as compared to the prior year. The increase in expenses is primarily due to an increase in instructional expenses incurred compared to the prior year.
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Governmental Activities
Revenues for governmental activities were $18,789,901 and expenses were $18,247,904 for the year ended June 30, 2016.
The following table presents the total and net cost of the District’s major governmental activities: instruction, support services, non-instructional programs and other expenses for the year ended June 30, 2016 compared to the year ended June 30, 2015.
Figure A-5 Total and Net Cost of Governmental Activities
Total Cost of Services Net Cost of Services Change Change
The cost financed by users of the District’s programs was $1,793,175.
Federal and state governments subsidized certain programs with grants and contributions along with contributions from local sources totaling $1,673,245.
The net cost of governmental activities was financed with $5,082,024 in property taxes, $632,659 in income surtax, $1,370,694 in statewide sales, services and use tax, $8,150,753 in unrestricted state grants, $35,800 in interest income and $51,551 in other general revenues.
Business Type Activities
Revenues for the District’s business type activities for the year ended June 30, 2016 were $757,906, a 3.67% increase from the prior year, and expenses totaled $747,121, representing a 2.07% increase from the prior year. The District’s business type activities include the School Nutrition Fund. Revenues were comprised of charges for service, federal and state reimbursements, unrestricted investment earnings and other general revenues.
INDIVIDUAL FUND ANALYSIS
As previously noted, the Maquoketa Community School District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
The financial performance of the District as a whole is reflected in its governmental funds, as well. As the District completed the year, its governmental funds reported combined fund balances of $7,103,689, above last year’s ending fund balances of $6,973,215. The primary reason for this increase in combined fund balances is due to the increase in fund balance of the Management Levy Fund during fiscal year 2016.
Governmental Fund Highlights
The District’s General Fund balance decreased from $3,393,922 on June 30, 2015 to $3,124,474 on June 30, 2016. The decrease in the District’s General Fund financial position is the product of many factors. Local source revenues decreasing compared to the prior year were the primary reasons for the decrease in total revenues. A decrease in expenditures was primarily related to a decrease in expenditures in the support services functional area. Expenditures outpaced revenues ensuring a decrease in the District’s General Fund balance.
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The Management Levy Fund balance increased from $784,460 on June 30, 2015 to $1,185,891 on June 30, 2016. Local source revenues increased compared to the prior year and continued to outpace expenditures which remained relatively unchanged from the prior year ensuring the increase fund balance.
The Capital Projects Fund balance increased from $2,410,507 at June 30, 2015 to $2,433,911 at June 30, 2016. The Capital Projects: Statewide Sales, Services and Use Tax Fund balance increased from $1,907,463 at June 30, 2015 to $2,071,516 at June 30, 2016 primarily due to an increase in state statewide sales, services, and use tax received as compared to the prior year and expenditures remained relatively unchanged from the prior year. The Capital Projects: Physical Plant and Equipment Levy Fund balance decreased from $503,044 at June 30, 2015 to $362,395 at June 30, 2016 primarily due to an increase in capital outlay expenditures incurred compared to the prior year.
Proprietary Fund Highlights
School Nutrition Fund net position increased from deficit $31,003 at June 30, 2015 to deficit $5,905 at June 30, 2016, representing an increase of 80.95%. This increase in net position is primarily due to an increase in federal source revenues received as compared to the prior year. Total expenditures and charges for service remained relatively unchanged from the prior year.
BUDGETARY HIGHLIGHTS
The District’s revenues were $98,501 more than budgeted revenues, a variance of 0.51%. The District received more from state and federal sources than originally anticipated.
Total expenditures were less than budgeted, due primarily to the District’s budget for the General Fund. It is not the District’s practice to budget expenditures at the maximum authorized spending authority for the General Fund. The District’s budget is developed utilizing realistic projections of revenues and expenditures. The District then manages or controls General Fund spending through its line-item budget. As a result, the District’s certified budget should always exceed actual expenditures for the year. In situations where revenues exceed projections, and expenditures do not exceed spending authority, the Board may take action to amend the budget authorizing additional expenditures. For fiscal year ending June 30, 2016 the District did not amend the certified budget.
In spite of the District’s budgetary practice, expenditures in the non-instructional programs functional area exceeded the certified budgeted amount for fiscal year 2016. This was primarily due to the GASB 68 pension expense reporting requirements which were unavailable until there was insufficient time to amend the budget.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
At June 30, 2016, the District had invested approximately $15.08 million, net of accumulated depreciation, in a broad range of capital assets, including land, buildings, athletic facilities, computers, audio-visual equipment and transportation equipment. (See Figure A-6) This represents a 1.72% decrease from the prior year. More detailed information about capital assets is available in Note 5 to the financial statements. Depreciation expense for the year was $661,729.
The original cost of the District’s capital assets was approximately $27.84 million. Governmental activities accounted for approximately $27.51 million, with the remainder of approximately $0.33 million was accounted for in the Proprietary, School Nutrition Fund.
The largest change in capital asset activity during the year occurred in the buildings category. The District’s buildings totaled $13,163,122 reported at June 30, 2016, compared to $13,545,288 reported at June 30, 2015. This decrease resulted from annual depreciation expense incurred during the year.
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Figure A-6 Capital Assets, Net of Depreciation
Governmental Business Type Total Total Activities Activities District Change June 30, June 30, June 30, June 30,
2016 2015 2016 2015 2016 2015 2015-16
Land $ 285,211 285,211 - - 285,211 285,211 0.00% Buildings 13,163,122 13,545,288 - - 13,163,122 13,545,288 -2.82% Land improvements Machinery and equipment
747,746 798,465
652,530 770,596
-83,534
-88,042
747,746 881,999
652,530 858,638
14.59% 2.72%
Total $14,994,544 15,253,625 83,534 88,042 15,078,078 15,341,667 -1.72%
Long-Term Debt
At June 30, 2016, the District had $11,308,043 in revenue bonds and other long-term debt outstanding. This represents an increase of 5.96% from last year. (See Figure A-7) More detailed information about the District’s long-term liabilities is available in Note 6 to the financial statements.
The District had revenue bonds payable of $4,020,000 at June 30, 2016. These bonds are payable from the Capital Projects: Statewide Sales, Services and Use Tax Fund.
The District had compensated absences payable of $6,757 at June 30, 2016 from the General Fund.
The District had net pension liability of $6,401,670 at June 30, 2016. Of this amount $6,258,369 is attributed to the District’s governmental activities and $143,301 is attributed to the District’s business type activities.
The District had net OPEB liability of $879,616 at June 30, 2016. Of this amount $842,760 is attributed to the District’s governmental activities and $36,856 is attributed to the District’s business type activities.
Figure A-7 Outstanding Long-Term Obligations
Governmental Business Type Total Total Activities Activities District Change June 30, June 30, June 30, June 30,
At the time these financial statements were prepared and audited, the District was aware of several existing circumstances that could significantly affect its financial health in the future:
Certified enrollment for 2016 is up by 16.83 students. The District anticipates the enrollment to remain level for a couple of years.
The District is reviewing HVAC needs at the High School and Middle School. Updating these systems may require financing by means of a voted general obligation school bonds funded with property taxes.
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The District’s voters approved extending the Voted Levy for Physical Plant and Equipment for another 10 years. This increased the maximum property tax levy from $0.67 per thousand-dollar valuation to up to $1.00 per thousand-dollar valuation effective during the 2017/18 school year
If the Board of Education elected to offer an Early Retirement Incentive Program, the District will be required to report an explicit benefit liability under GASB Statement 45. The Board has offered the incentive as a means to reduce salary and benefit expenses in the general fund due to declining enrollment and low allowable growth set the State Legislators.
If the State of Iowa continues to annually set low (0-4%) Regular Program State Percent of Growth combined with the declining or steady enrollment, the District will receive less funding from the State.
The federally mandated Affordable Care Act will add health care expenditures to the District that we currently do not have.
CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide the District’s citizens, taxpayers, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact Kristy Haxmeier, District Secretary/Treasurer and Business Manager, Maquoketa Community School District, 612 S Vermont St., Maquoketa, Iowa, 52060, (563) 652-4984.
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BASIC FINANCIAL STATEMENTS
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Exhibit A
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF NET POSITION
JUNE 30, 2016
Governmental Business Type Activities Activities Total
Assets Cash and pooled investments $ 12,085,629 83,789 12,169,418 Receivables: Property tax: Delinquent 64,300 - 64,300 Succeeding year 4,713,849 - 4,713,849 Income surtax 598,689 - 598,689 Interest 8,707 - 8,707 Accounts 19,963 445 20,408 Due from other governments 711,562 - 711,562 Inventories - 16,889 16,889 Capital assets, net of accumulated depreciation 14,994,544 83,534 15,078,078 Total assets 33,197,243 184,657 33,381,900
Deferred outflows of resources Pension related deferred outflows 1,124,623 24,586 1,149,209
Liabilities Accounts payable 381,903 - 381,903 Salaries and benefits payable 1,213,096 13,502 1,226,598 Advances from grantors 18,852 - 18,852 Incurred but not reported claims 294,319 - 294,319 Unearned revenue - 4,292 4,292 Long-term liabilities: Portion due within one year: Revenue bonds 766,000 - 766,000 Compensated absences 6,757 - 6,757 Portion due after one year: Revenue bonds 3,254,000 - 3,254,000 Net pension liability 6,258,369 143,301 6,401,670 Net OPEB liability 842,760 36,856 879,616 Total liabilities 13,036,056 197,951 13,234,007
Deferred inflows of resources Pension related deferred inflows 744,697 17,197 761,894 Unavailable property tax revenue 4,713,849 - 4,713,849 Total deferred inflows of resources 5,458,546 17,197 5,475,743
Net position Net investment in capital assets 10,974,544 83,534 11,058,078 Restricted for: Categorical funding 263,275 - 263,275 Debt service 74,363 - 74,363 Management levy purposes 1,185,891 - 1,185,891 Student activities 161,355 - 161,355 Support trust 123,695 - 123,695 School infrastructure 2,071,516 - 2,071,516 Physical plant and equipment 362,395 - 362,395 Unrestricted 610,230 (89,439) 520,791 Total net position $ 15,827,264 (5,905) 15,821,359
SEE NOTES TO FINANCIAL STATEMENTS.
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Exhibit B
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2016
Program Revenues Net (Expense) Revenue Operating Grants, and Changes in Net Position
Contributions Charges for and Restricted Governmental Business Type
Expenses Service Interest Activities Activities Total Functions/Programs: Governmental activities: Instruction: Regular $ 6,792,952 1,024,308 141,903 (5,626,741) - (5,626,741) Special 3,058,579 295,800 153,588 (2,609,191) - (2,609,191) Other 2,448,337 438,075 654,095 (1,356,167) - (1,356,167)
Business type activities: Support services: Administration 17,696 - - - (17,696) (17,696) Non-instructional programs: Food service operations 729,425 230,795 524,229 - 25,599 25,599 Total business type activities 747,121 230,795 524,229 - 7,903 7,903
Total $ 18,995,025 2,023,970 2,197,474 (14,781,484) 7,903 (14,773,581)
General Revenues and Transfers: Property tax levied for: General purposes $ 4,687,361 - 4,687,361 Capital outlay 394,663 - 394,663 Income surtax 632,659 - 632,659 Statewide sales, services and use tax 1,370,694 - 1,370,694 Unrestricted state grants 8,150,753 - 8,150,753 Unrestricted investment earnings 35,800 33 35,833 Other 51,551 2,849 54,400 Transfers (14,313) 14,313 -Total general revenues and transfers 15,309,168 17,195 15,326,363
Change in net position 527,684 25,098 552,782
Net position beginning of year 15,299,580 (31,003) 15,268,577
Net position end of year $ 15,827,264 (5,905) 15,821,359
* This amount excludes the depreciation that is included in the direct expense of various programs.
SEE NOTES TO FINANCIAL STATEMENTS.
19
Exhibit C
MAQUOKETA COMMUNITY SCHOOL DISTRICT BALANCE SHEET
GOVERNMENTAL FUNDS JUNE 30, 2016
Management Capital General Levy Projects Nonmajor Total
Assets Cash and pooled investments $ 4,068,148 1,177,226 2,263,870 373,494 7,882,738 Receivables: Property tax: Delinquent 49,697 9,617 4,986 - 64,300 Succeeding year 3,949,232 365,002 399,615 - 4,713,849 Income surtax 598,689 - - - 598,689 Interest 7,338 - 1,251 118 8,707 Accounts 19,764 - - 199 19,963 Due from other governments Total assets
499,266 -$ 9,192,134 1,551,845
212,296 2,882,018
-373,811
711,562 13,999,808
Liabilities, deferred inflows of resources and fund balances Liabilities: Accounts payable $ 299,513 952 48,492 11,960 360,917 Salaries and benefits payable 1,201,374 - - 2,438 1,203,812 Advances from grantors 18,852 - - - 18,852 Total liabilities 1,519,739 952 48,492 14,398 1,583,581
Deferred inflows of resources: Unavailable revenues: Succeeding year property tax 3,949,232 365,002 399,615 - 4,713,849 Income surtax 598,689 - - 598,689 Total deferred inflows of resources 4,547,921 365,002 399,615 - 5,312,538
Fund balances: Restricted for: Categorical funding 263,275 - - - 263,275 Debt service - - - 74,363 74,363 Management levy purposes - 1,185,891 - - 1,185,891 Student activities - - - 161,355 161,355 Support trust - - - 123,695 123,695 School infrastructure - - 2,071,516 - 2,071,516 Physical plant and equipment - - 362,395 - 362,395 Unassigned 2,861,199 - - - 2,861,199 Total fund balances 3,124,474 1,185,891 2,433,911 359,413 7,103,689 Total liabilities, deferred inflows of resources and fund balances $ 9,192,134 1,551,845 2,882,018 373,811 13,999,808
SEE NOTES TO FINANCIAL STATEMENTS.
20
Exhibit D
MAQUOKETA COMMUNITY SCHOOL DISTRICT RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION JUNE 30, 2016
Total fund balances of governmental funds (page 20) $ 7,103,689
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. 14,994,544
Blending of the Internal Service Funds to be reflected on an entity-wide basis. 3,878,302
Accounts receivable income surtax, are not yet available to finance expenditures of the current fiscal period. 598,689
Pension related deferred outflows of resources and deferred inflows of resources are not due and payable in the current year and, therefore, are not reported in the governmental funds, as follows: Deferred outflows of resources Deferred inflows of resources
$ 1,124,623 (744,697) 379,926
Long-term liabilities, including bonds payable, compensated absences payable, net pension liability, and other postemployment benefits payable, are not due and payable in the current period and, therefore, are not reported in the governmental funds. (11,127,886)
Net position of governmental activities (page 18) $ 15,827,264
SEE NOTES TO FINANCIAL STATEMENTS.
21
Exhibit E
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2016
Management Capital General Levy Projects Nonmajor Total
Revenues: Local sources: Local tax $ 4,506,546 763,677 394,663 - 5,664,886 Tuition 1,261,969 - - - 1,261,969 Other 235,759 22,369 6,780 464,387 729,295 Intermediate sources 3,750 - - - 3,750 State sources 8,987,521 12,786 1,377,215 - 10,377,522 Federal sources 702,682 - - - 702,682 Total revenues 15,698,227 798,832 1,778,658 464,387 18,740,104
Other financing sources(uses): Transfer in - - - 854,460 854,460 Transfer out - - (854,460) - (854,460) Sale of equipment 3,352 - - - 3,352 Total other financing sources(uses) 3,352 - (854,460) 854,460 3,352
Change in fund balances (269,448) 401,431 23,404 (24,913) 130,474
Fund balances beginning of year 3,393,922 784,460 2,410,507 384,326 6,973,215
Fund balances end of year $ 3,124,474 1,185,891 2,433,911 359,413 7,103,689
SEE NOTES TO FINANCIAL STATEMENTS.
22
Exhibit F
MAQUOKETA COMMUNITY SCHOOL DISTRICT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2016
Change in fund balances - total governmental funds (page 22) $ 130,474
Amounts reported for governmental activities in the Statement of Activities are different because:
Capital outlays to purchase or build capital assets are reported in governmental funds as expenditures. However, those costs are not reported in the Statement of Activities and are allocated over their estimated useful lives as depreciation expense in the Statement of Activities. Depreciation expense and capital outlay expenditures in the current year are as follows: Capital outlay Depreciation expense
$ 383,309 (642,390) (259,081)
Repayment of long-term liabilities is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position. 756,000
Income surtax account receivable is not available to finance expenditures of the current year period in the governmental funds. 49,797
Net change in Internal Service Funds charged back against expenditures made for self-funded insurance at an entity-wide basis. (1,438)
The current year District IPERS contributions are reported as expenditures in the governmental funds but are reported as deferred outflows of resources in the Statement of Net Position. 758,084
Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds as follows: Pension expense Compensated absences Other postemployment benefits
(505,530)(304)
(400,318) (906,152)
Changes in net position of governmental activities (page 19) $ 527,684
SEE NOTES TO FINANCIAL STATEMENTS.
23
Exhibit G
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF NET POSITION
PROPRIETARY FUNDS JUNE 30, 2016
Business Type Activities: Enterprise Governmental
Fund Activites: School Internal
Nutrition Service Fund Assets Current assets: Cash and pooled investments $ 83,789 4,202,891 Accounts receivable 445 - Inventories 16,889 -
101,123 4,202,891 Noncurrent assets: Capital assets, net of accumulated depreciation 83,534 -Total assets 184,657 4,202,891
Deferred outflows of resources Pension related deferred outflows 24,586 -
Liabilities Current liabilities: Accounts payable - 20,986 Salaries and benefits payable 13,502 9,284 Incurred but not reported claims - 294,319 Unearned revenue 4,292 -
17,794 324,589 Noncurrent liabilities: Net pension liability 143,301 - Net OPEB liability 36,856 -
180,157 -Total liabilites 197,951 324,589
Deferred inflows of resources Pension related deferred inflows 17,197 -
Net position Net investment in capital assets 83,534 - Unrestricted (89,439) 3,878,302 Total net position $ (5,905) 3,878,302
SEE NOTES TO FINANCIAL STATEMENTS.
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Exhibit H
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2016
Business Type Activities: Enterprise Governmental
Fund Activites: School Internal
Nutrition Service Fund Operating revenues: Local sources: Charges for service $ 230,795 - Miscellaneous 2,749 2,256,193 Total operating revenues 233,544 2,256,193
729,144 - Other enterprise operations: Benefits - 2,223,573 Services - 26,920 Supplies - 6,398 Other - 704
- 2,257,595 Total non-instructional programs 729,144 2,257,595 Total operating expenses 746,840 2,257,631
Operating loss (513,296) (1,438)
Non-operating revenues(expenses): Interest income 33 - Loss on disposal of capital assets (281) - State sources 6,662 - Federal sources 517,567 -Total non-operating revenues(expenses) 523,981 -
Change in net position before other financing sources 10,685 (1,438)
Other financing sources: Capital contributions 14,313 - Proceeds from sale of capital assets 100 -Total other financing sources 14,413 -
Change in net position 25,098 (1,438)
Net position beginning of year (31,003) 3,879,740
Net position end of year $ (5,905) 3,878,302
SEE NOTES TO FINANCIAL STATEMENTS.
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Exhibit I
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2016
Business Type Activities: Enterprise Governmental
Fund Activites: School Internal
Nutrition Service Fund
Cash flows from operating activities: Cash received from sale of lunches and breakfasts $ 229,261 - Cash received from miscellaneous 2,749 2,307,301 Cash payments to employees for services (304,470) (2,249,491) Cash payments to suppliers for goods or services (357,640) (34,058) Net cash provided by(used in) operating activities (430,100) 23,752
Cash flows from non-capital financing activities: State grants received 6,662 - Federal grants received 467,989 - Net cash provided by non-capital financing activities 474,651 -
Cash flows from investing activities: Interest on investments 33 -
Cash flows from capital financing activities: Purchase of assets (799) - Proceeds from the sale of capital assets 100 - Net cash used in financing activities (699) -
Net increase in cash and pooled investments 43,885 23,752
Cash and pooled investments beginning of year 39,904 4,179,139
Cash and pooled investments end of year $ 83,789 4,202,891
Reconciliation of operating loss to net cash provided by(used in) operating activities: Operating loss $ (513,296) (1,438) Adjustments to reconcile operating loss to net cash provided by(used in) operating activities: Commodities consumed 49,578 - Depreciation 19,339 - Decrease in inventories 4,360 - (Increase)Decrease in accounts receivable (368) 51,108 (Decrease)Increase in accounts payable (300) 16,070 Increase in salaries and benefits payable 591 740 Increase in other postemployment benefits 15,814 - Decrease in incurred but not reported claims - (42,728) Increase in net pension liability 21,752 - Decrease in deferred outflows of resources 2,754 - Decrease in deferred inflows of resources (29,158) - Decrease in unearned revenue (1,166) - Net cash provided by(used in) operating activities $ (430,100) 23,752
Non-cash investing, capital and related financing activites:
During the year ended June 30, 2016, the District received Federal commodities valued at $49,578.
During the year ended June 30, 2016, the School Nutrition Fund received $10,963 in capital contributions from the Capital Projects: Statewide Sales, Services and Use Tax Fund and $3,350 in capital contributions from the Capital Projects: Physical Plant and Equipment Levy Fund.
SEE NOTES TO FINANCIAL STATEMENTS.
26
Exhibit J
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS JUNE 30, 2016
Assets Cash and pooled investments Interest receivable Due from other governments Total assets
Private Purpose Trust
Scholarship
$ 328,822 652
-329,474
Agency
126,808-
238,948 365,756
Liabilites Accounts payable Due to other groups Total liabilities
---
335,02930,727
365,756
Net position Held in trust for scholarships $ 329,474 -
SEE NOTES TO FINANCIAL STATEMENTS. 27
Exhibit K
MAQUOKETA COMMUNITY SCHOOL DISTRICT STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS YEAR ENDED JUNE 30, 2016
Private Purpose Trust
Scholarship
Additions: Local sources: Gifts and contributions $ 1,800 Interest income 1,876 Total additions 3,676
MAQUOKETA COMMUNITY SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2016
Note 1. Summary of Significant Accounting Policies
The Maquoketa Community School District is a political subdivision of the State of Iowa and operates public schools for children in grades pre-kindergarten through twelve and special education pre-kindergarten. Additionally, the District either operates or sponsors various adult education programs. These courses include remedial education as well as vocational and recreational courses. The geographic area served includes the City of Maquoketa, Iowa, and the predominate agricultural territory in Dubuque, Clinton, and Jackson Counties. The District is governed by a Board of Education whose members are elected on a non-partisan basis.
The District’s financial statements are prepared in conformity with U.S. generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board.
A. Reporting Entity
For financial reporting purposes, Maquoketa Community School District has included all funds, organizations, agencies, boards, commissions and authorities. The District has also considered all potential component units for which it is financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that exclusion would cause the District’s financial statements to be misleading or incomplete. The Governmental Accounting Standards Board has set forth criteria to be considered in determining financial accountability. These criteria include appointing a voting majority of an organization’s governing body, and (1) the ability of the District to impose its will on that organization or (2) the potential for the organization to provide specific benefits to, or impose specific financial burdens on the District. The Maquoketa Community School District has no component units which meet the Governmental Accounting Standards Board criteria.
Jointly Governed Organizations - The District participates in a jointly governed organization that provides services to the District but does not meet the criteria of a joint venture since there is no ongoing financial interest or responsibility by the participating governments. The District is a member of the Dubuque, Clinton, and Jackson County Assessors’ Conference Board.
B. Basis of Presentation
Government-wide Financial Statements - The Statement of Net Position and the Statement of Activities report information on all of the nonfiduciary activities of the District. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by tax and intergovernmental revenues, are reported separately from business type activities, which rely to a significant extent on fees and charges for service.
The Statement of Net Position presents the District’s nonfiduciary assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference reported as net position. Net position is reported in the following categories:
Net investment in capital assets consists of capital assets, net of accumulated depreciation and reduced by outstanding balances for bonds, notes, and other debt that are attributed to the acquisition, construction, or improvement of those assets.
Restricted net position results when constraints placed on net position use are either externally imposed or imposed by law through constitutional provisions or enabling legislation. Enabling legislation did not result in any restricted net position.
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Unrestricted net position consists of net position not meeting the definition of the two preceding categories. Unrestricted net position is often subject to constraints imposed by management, which can be removed or modified.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those clearly identifiable with a specific function. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and 2) grants, contributions and interest restricted to meeting the operational or capital requirements of a particular function. Property tax and other items not properly included among program revenues are reported instead as general revenues.
Fund Financial Statements - Separate financial statements are provided for governmental, proprietary, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. All remaining governmental funds are aggregated and reported as other nonmajor governmental funds. Combining schedules are also included for the Capital Project Fund accounts.
The District reports the following major governmental funds:
The General Fund is the general operating fund of the District. All general tax revenues and other revenues not allocated by law or contractual agreement to some other fund are accounted for in this fund. From the fund are paid the general operating expenses, including instructional, support and other costs.
The Management Fund is utilized to account for the District’s early retirement benefits, workmen’s comprehensive claims, and payments for the District’s property and casualty and other insurances.
The Capital Projects Fund is used to account for all resources used in the acquisition and construction of capital facilities and other capital assets.
The District reports the following non-major proprietary funds:
The District’s proprietary funds are the School Nutrition Fund and Internal Service Fund. The School Nutrition Fund is used to account for the food service operations of the District. The Internal Service Fund is used to account for the self-funded insurance of the District.
The District also reports fiduciary funds which focus on net position and changes in net position. The District’s fiduciary funds are as follows:
The Private Purpose Trust Fund is used to account for assets held by the District under trust agreements which require income earned to be used to benefit individuals through scholarship awards.
The Agency Fund is used to account for assets held by the District as an agent for individuals, private organizations, and other governments. The Agency Fund is custodial in nature, assets equal liabilities, and does not involve measurement of result of operations.
C. Measurement Focus and Basis of Accounting
The government-wide, proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property tax is recognized as revenue in the year for which it is levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been satisfied.
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Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days after year end.
Property tax, intergovernmental revenues (shared revenues, grants and reimbursements from other governments) and interest associated with the current fiscal period are all considered to be susceptible to accrual. All other revenue items are considered to be measurable and available only when cash is received by the District.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, principal and interest on long-term debt, claims and judgments, and compensated absences are recognized as expenditures only when payment is due. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources.
Under terms of grant agreements, the District funds certain programs by a combination of specific cost-reimbursement grants and general revenues. Thus, when program expenses are incurred, there are both restricted and unrestricted net position available to finance the program. It is the District’s policy to first apply cost-reimbursement grant resources to such programs, and then general revenues.
When an expenditure is incurred in governmental funds which can be paid using either restricted or unrestricted resources, the District’s policy is generally to first apply the expenditure toward restricted fund balance and then to less-restrictive classifications – committed, assigned and then unassigned fund balances.
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the District’s Enterprise Fund is charges to customers for sales and services. Operating expenses for Enterprise Funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
The District maintains its financial records on the cash basis. The financial statements of the District are prepared by making memorandum adjusting entries to the cash basis financial records.
D. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Fund Equity
The following accounting policies are followed in preparing the financial statements:
Cash, Pooled Investments and Cash Equivalents - The cash balances of most District funds are pooled and invested. Investments are stated at fair value except for the investment in the Iowa Schools Joint Investment Trust which is valued at amortized cost and non-negotiable certificates of deposit which are stated at cost.
For purposes of the Statement of Cash Flows, all short-term cash investments that are highly liquid are considered to be cash equivalents. Cash equivalents are readily convertible to known amounts of cash and, at the day of purchase, they have a maturity date no longer than three months.
Property Tax Receivable - Property tax in governmental funds is accounted for using the modified accrual basis of accounting.
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Property tax receivable is recognized in these funds on the levy or lien date, which is the date that the tax asking is certified by the Board of Education. Delinquent property tax receivable represents unpaid taxes for the current and prior years. The succeeding year property tax receivable represents taxes certified by the Board of Education to be collected in the next fiscal year for the purposes set out in the budget for the next fiscal year. By statute, the District is required to certify its budget in April of each year for the subsequent fiscal year. However, by statute, the tax asking and budget certification for the following fiscal year becomes effective on the first day of that year. Although the succeeding year property tax receivable has been recorded, the related revenue is deferred in both the government-wide and fund financial statements and will not be recognized as revenue until the year for which it is levied.
Property tax revenue recognized in these funds become due and collectible in September and March of the fiscal year with a 1½% per month penalty for delinquent payments; is based on January 1, 2014 assessed property valuations; is for the tax accrual period July 1, 2015 through June 30, 2016 and reflects the tax asking contained in the budget certified to the County Board of Supervisors in April, 2015.
Due from Other Governments - Due from other governments represents amounts due from the State of Iowa, various shared revenues, grants and reimbursements from other governments.
Inventories - Inventories are valued at cost using the first-in, first-out method for purchased items and government commodities. Inventories of proprietary funds are recorded as expenses when consumed rather than when purchased or received.
Capital Assets - Capital assets, which include property, machinery and equipment and intangibles, are reported in the applicable governmental or business type activities columns in the government-wide Statement of Net Position. Capital assets are recorded at historical cost. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repair that do not add to the value of the asset or materially extend asset lives are not capitalized. Capital assets are defined by the District as assets with an initial, individual cost in excess of the following thresholds and estimated useful lives in excess of two years.
Asset Class Amount
Land $ 2,500 Buildings 2,500 Land improvements Intangible assets
2,500 100,000
Machinery and equipment: School Nutrition Fund equipment 500 Other machinery and equipment 2,500
Capital assets are depreciated using the straight-line method of depreciation over the following estimated useful lives:
Estimated Asset Class Useful Lives
Buildings 50 years Land improvements 20 years Intangible assets 2-10 years Machinery and equipment 5-15 years
Deferred Outflows of Resources - Deferred outflows of resources represent a consumption of net position that applies to a future period(s) and will not be recognized as an outflow of resources (expense/expenditure) until then. Deferred outflows of resources consist of unrecognized items not yet charged to pension expense and contributions from the employer after the measurement date but before the end of the employer’s reporting period.
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Salaries and Benefits Payable - Payroll and related expenditures for annual contracts corresponding to the current school year, which are payable in July and August, have been accrued as liabilities.
Advances from Grantors - Grant proceeds which have been received by the District but will be spent in a succeeding fiscal year.
Long-Term Liabilities - In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the governmental activities column in the Statement of Net Position.
Compensated Absences - District employees accumulate a limited amount of earned but unused vacation for subsequent use. A liability is recorded when incurred in the government-wide financial statements. The compensated absences liability has been computed based on rates of pay in effect at July 1, 2016. The compensated absences liability attributable to the governmental activities will be paid primarily by the General Fund.
Pensions - For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Iowa Public Employees’ Retirement System (IPERS) and additions to/deductions from IPERS’ fiduciary net position have been determined on the same basis as they are reported by IPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Deferred Inflows of Resources - Deferred inflows of resources represent an acquisition of net position that applies to future period(s) and will not be recognized as an inflow of resources (revenue) until that time. Although certain revenues are measurable, they are not available. Available means collected within the current period or expected to be collected soon enough thereafter to be used to pay liabilities of the current period. Deferred inflows of resources in the governmental fund financial statements represent the amount of assets that have been recognized, but the related revenue has not been recognized since the assets are not collected within the current period or expected to be collected soon enough thereafter to be used to pay liabilities of the current period. Deferred inflows of resources consist of property tax receivables and other receivables not collected within sixty days after year end.
Deferred inflows of resources in the Statement of Net Position consists of succeeding year property tax receivable that will not be recognized as revenue until the year for which it is levied and the unamortized portion of the net difference between projected and actual earnings on pension plan investments.
Fund Equity - In the governmental fund financial statements, reservations of fund balance are reported classified as follows:
Restricted - Amounts restricted to specific purposes when constraints placed on the use of the resources are either externally imposed by creditors, grantors or state or federal laws or imposed by law through constitutional provisions or enabling legislation.
Unassigned - All amounts not included in the preceding classifications.
E. Budgets and Budgetary Accounting
The budgetary comparison and related disclosures are reported as Required Supplementary Information. During the year ended June 30, 2016, expenditures exceed the amount budgeted in the non-instructional programs functional area.
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Note 2. Cash and Pooled Investments
The District’s deposits at June 30, 2016 were entirely covered by federal depository insurance or by the State Sinking Fund in accordance with Chapter 12C of the Code of Iowa. This chapter provides for additional assessments against the depositories to insure there will be no loss of public funds.
The District is authorized by statute to invest public funds in obligations of the United States government, its agencies and instrumentalities; certificates of deposit or other evidences of deposit at federally insured depository institutions approved by the Board of Education; prime eligible bankers acceptances; certain high rated commercial paper; perfected repurchase agreements; certain registered open-end management investment companies; certain joint investment trusts; and warrants or improvement certificates of a drainage district.
At June 30, 2016, the District had investments in the Iowa Schools Joint Investment Trust which are valued at an amortized cost of $176,278 pursuant to Rule 2a-7 under the Investment Company Act of 1940. There were no limitations or restrictions on withdrawals of the ISJIT investments. The investments in the Iowa Schools Joint Investment Trust was rated AAAm by Standard & Poor’s Financial Services.
The District has no investments meeting the disclosure requirements of Governmental Accounting Standards Board Statement No. 72.
Note 3. Interfund Transfers
The detail of interfund transfers for the year ended June 30, 2016 is as follows:
Transfer to Transfer from Amount
Debt Service Capital Projects: Statewide Sales, Services and Use Tax $ 854,460
The transfer from the Capital Projects: Statewide Sales, Services and Use Tax Fund to the Debt Service Fund was needed for principal and interest payments on the District’s revenue bond indebtedness.
Note 4. Categorical Funding
The District’s restricted fund balance for categorical funding at June 30, 2016 is comprised of the following programs:
Program Amount
Home school assistance program 25,903 Gifted and talented programs Four-year-old preschool state aid
20,516 49,810
Beginning teacher mentoring and induction program Teacher salary supplement
4,451 9,593
Successful progression for early readers Professional development for model core curriculum
61,294 60,231
Professional development 28,544 Teacher leadership grants 2,933 Total $ 263,275
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Note 5. Capital Assets
Capital assets activity for the year ended June 30, 2016 was as follows:
Balance Balance Beginning of End
Year Increases Decreases of Year
Governmental activities: Capital assets not being depreciated: Land $ 285,211 - - 285,211 Total capital assets not being depreciated 285,211 - - 285,211
Capital assets being depreciated: Buildings 21,635,858 - - 21,635,858 Land improvements 1,561,196 166,579 - 1,727,775 Machinery and equipment 3,644,133 216,730 - 3,860,863 Total capital assets being depreciated 26,841,187 383,309 - 27,224,496
Less accumulated depreciation for: Buildings 8,090,570 382,166 - 8,472,736 Land improvements 908,666 71,363 - 980,029 Machinery and equipment 2,873,537 188,861 - 3,062,398 Total accumulated depreciation 11,872,773 642,390 - 12,515,163
Total capital assets being depreciated, net 14,968,414 (259,081) - 14,709,333
Governmental activities capital assets, net $ 15,253,625 (259,081) - 14,994,544
Business type activities: Machinery and equipment Less accumulated depreciation Business type activities capital assets, net
$ 319,862 231,820
$ 88,042
15,112 19,339 (4,227)
675 394 281
334,299 250,765 83,534
Depreciation expense was charged by the District as follows:
Governmental activities: Instruction: Regular Other Support services: Administration Operation and maintenance of plant Transportation
Unallocated depreciation
$ 44,095 11,428
12,31913,199
107,820 188,861453,529
Total governmental activities depreciation expense $ 642,390
Business type activities: Food service operations $ 19,339
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Note 6. Long-Term Liabilities
Changes in long-term liabilities for the year ended June 30, 2016 are summarized as follows:
Total $ 1,600,000 124,287 $ 2,420,000 120,960 4,020,000 245,247 4,265,247
The District has pledged future statewide sales, services and use tax to repay the $2,500,000 bonds issued in April 2012 and $3,810,000 bonds issued February 2013. The bonds were issued for the purpose of financing a portion of the costs of high school renovation and HVAC projects and for refinancing previously issued bonds. The bonds are payable solely from the proceeds of the statewide sales, services and use tax revenues received by the District and are payable through 2021. The bonds are not a general obligation of the District. However, the debt is subject to the constitutional debt limitation of the District. Annual principal and interest payments on the bonds are expected to require nearly 62% of the statewide sales, services and use tax revenues. The total principal and interest remaining to be paid on the notes is $4,265,247. For the current year, $756,000 in principal and $98,208 in interest was paid on the bonds and total statewide sales, services and use tax revenues were $1,370,694.
The resolution providing for the issuance of statewide sales, services and use tax revenue bonds includes the following provisions:
a) All proceeds from the statewide sales, services and use tax shall be placed in a Revenue Account.
b) Monies in the Revenue Account shall be disbursed to make deposits into a Sinking Account to pay the principal and interest requirements of the revenue bonds for the fiscal year.
c) Any monies remaining in the Revenue Account after the required transfer to the Sinking Account may be transferred to the Project Account to be used for any lawful purpose.
36
Note 7. Pension Plan
Plan Description - IPERS membership is mandatory for employees of the District, except for those covered by another retirement system. Employees of the District are provided with pensions through a cost-sharing multiple employer defined benefit pension plan administered by Iowa Public Employees’ Retirement System (IPERS). IPERS issues a stand-alone financial report which is available to the public by mail at 7401 Register Drive P.O. Box 9117, Des Moines, Iowa 50306-9117 or at www.ipers.org.
IPERS benefits are established under Iowa Code chapter 97B and the administrative rules thereunder. Chapter 97B and the administrative rules are the official plan documents. The following brief description is provided for general information purposes only. Refer to the plan documents for more information.
Pension Benefits - A regular member may retire at normal retirement age and receive monthly benefits without an early-retirement reduction. Normal retirement age is age 65, anytime after reaching age 62 with 20 or more years of covered employment, or when the member’s years of service plus the member’s age at the last birthday equals or exceeds 88, whichever comes first. (These qualifications must be met on the member’s first month of entitlement to benefits.) Members cannot begin receiving retirement benefits before age 55. The formula used to calculate a Regular member’s monthly IPERS benefit includes:
A multiplier (based on years of service). The member’s highest five-year average salary. (For members with service before June 30, 2012, the highest three-year average salary as of that date will be used if it is greater than the highest five-year average salary.)
If a member retires before normal retirement age, the member’s monthly retirement benefit will be permanently reduced by an early-retirement reduction. The early retirement reduction is calculated differently for service earned before and after July 1, 2012. For service earned before July 1, 2012, the reduction is 0.25 percent for each month that the member receives benefits before the member’s earliest normal retirement age. For service earned starting July 1, 2012, the reduction is 0.50 percent for each month that the member receives benefits before age 65.
Generally, once a member selects a benefit option, a monthly benefit is calculated and remains the same for the rest of the member’s lifetime. However, to combat the effects of inflation, retirees who began receiving benefits prior to July 1990 receive a guaranteed dividend with their regular November benefit payments.
Disability and Death Benefits - A vested member who is awarded federal Social Security disability or Railroad Retirement disability benefits is eligible to claim IPERS benefits regardless of age. Disability benefits are not reduced for early retirement. If a member dies before retirement, the member’s beneficiary will receive a lifetime annuity or a lump-sum payment equal to the present actuarial value of the member’s accrued benefit or calculated with a set formula, whichever is greater. When a member dies after retirement, death benefits depend on the benefit option the member selected at retirement.
Contributions - Contribution rates are established by IPERS following the annual actuarial valuation, which applies IPERS’ Contribution Rate Funding Policy and Actuarial Amortization Method. State statute limits the amount rates can increase or decrease each year to 1 percentage point. IPERS Contribution Rate Funding Policy requires that the actuarial contribution rate be determined using the “entry age normal” actuarial cost method and the actuarial assumptions and methods approved by the IPERS Investment Board. The actuarial contribution rate covers normal cost plus the unfunded actuarial liability payment based on a 30-year amortization period. The payment to amortize the unfunded actuarial liability is determined as a level percentage of payroll, based on the Actuarial Amortization Method adopted by the Investment Board.
In fiscal year 2016, pursuant to the required rate, Regular members contributed 5.95 percent of covered payroll and the District contributed 8.93 percent of covered payroll for a total rate of 14.88 percent.
The District’s contributions to IPERS for the year ended June 30, 2016 were $774,266.
Net Pension Liability, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2016, the District reported a liability of $6,401,670 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2015, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The District’s proportion of the net pension liability was based on the District’s share of contributions to the pension plan relative to the contributions of all IPERS participating employers. At June 30, 2015, the District’s collective proportion was 0.129576 percent, which was a decrease of 0.007247 from its proportion measured as of June 30, 2014.
For the year ended June 30, 2016, the District recognized pension expense of $517,060. At June 30, 2016, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows of Resources of Resources
Differences between expected and actual experience $ 96,721 $ -
Changes of assumptions 176,254 -
Net difference between projected and actual earnings on IPERS investments - 532,786
Changes in proportion and differences between District contributions and the District's proportionate share of contributions 101,968 229,108
District contributions subsequent to the measurement date 774,266 -
Total $ 1,149,209 $ 761,894
$774,266 reported as deferred outflows of resources related to pensions resulting from the District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
There were no non-employer contributing entities at IPERS.
Actuarial Assumptions - The total pension liability in the June 30, 2015 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:
38
. . .. '
. . . . .
.
Rate of inflation 3.00 percent per annum (effective June 30, 2014)
Rates of salary increase 4.00 to 17.00 percent, average, including inflation. Rates (effective June 30, 2010) vary by membership group.
Long-term investment rate of return 7.50 percent, compounded annually, net of investment (effective June 30, 1996) expense, including inflation
Wage Growth 4.00 percent, per annum, based on 3.00 percent inflation (effective June 30, 1990) and 1.00 percent, real wage inflation
The actuarial assumptions used in the June 30, 2015 valuation were based on the results of actuarial experience studies with dates corresponding to those listed above.
Mortality rates were based on the RP-2000 Mortality Table for Males or Females, as appropriate, with adjustments for mortality improvements based on Scale AA.
The long-term expected rate of return on IPERS’ investments was determined using a building-block method in which best-estimate ranges of expected future real rates (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:
Long-Term Expected Asset Class Asset Allocation Real Rate of Return
Core plus fixed income Domestic equity International equity Private equity/debt Real estate
28% 24 1611 8
2.04 6.29
6.75 11.32
3.48 Credit opportunities U.S. TIPS
5 5
3.63 1.91
Other real assets 2 6.24 Cash Total
1 100%
(0.71)
Discount Rate - The discount rate used to measure the total pension liability was 7.5 percent. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the contractually required rate and that contributions from the District will be made at contractually required rates, actuarially determined. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on IPERS’ investments was applied to all periods of projected benefit payments to determine the total pension liability.
Sensitivity of the District’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the District’s proportionate share of the net pension liability calculated using the discount rate of 7.5 percent, as well as what the District’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.5 percent) or 1-percentage-point higher (8.5 percent) than the current rate.
District's proportionate share of the net pension liability $ 11,208,172 $ 6,401,670 $ 2,344,637
Pension Plan Fiduciary Net Position - Detailed information about the pension plan’s fiduciary net position is available in the separately issued IPERS financial report which is available on IPERS’ website at www.ipers.org.
Payables to IPERS - At June 30, 2016, the District reported payables to the defined benefit pension plan of $77,383 for legally required employer contributions and $51,560 for legally required employee contributions which had been withheld from employee wages but not yet remitted to IPERS.
Note 8. Other Postemployment Benefits (OPEB)
Plan Description - The District operates a single-employer health benefit plan which provides medical, prescription drug, and dental benefits for employees, retirees and their spouses. There are 161 active and 12 retired members in the plan. Retired participants must be 55 or older at retirement.
The medical, prescription drug, and dental coverage is provided through a District self-funded plan with Wellmark. Retirees under age 65 pay the same premium for the medical, prescription drug, and dental benefits as active employees, which results in an implicit subsidy and an OPEB liability. The District also previously offered an early retirement incentive to all eligible employees who have attained age 55 and have fifteen or more years of service of 50% of the employees’ current contracted salary paid in four equal installments to a AUL special trust, which is recorded as an explicit subsidy as part of the OPEB liability.
Funding Policy - The contribution requirements of plan members are established and may be amended by the District. The District currently finances the retiree benefit plan on a pay-as-you-go basis.
Annual OPEB Cost and Net OPEB Obligation - The District’s annual OPEB cost is calculated based on the annual required contribution (ARC) of the District, an amount actuarially determined in accordance with GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed 30 years.
The following table shows the components of the District’s annual OPEB cost for the year ended June 30, 2016, the amount actually contributed to the plan and changes in the District’s net OPEB obligation:
Annual required contribution $ 455,630 Interest on net OPEB obligation 11,587 Adjustment to annual required contribution (33,741) Annual OPEB cost 433,476 Contributions made (17,344) Increase in net OPEB obligation 416,132 Net OPEB obligation beginning of year 463,484
Net OPEB obligation end of year 879,616 $
For calculation of the net OPEB obligation, the actuary has set the transition day as July 1, 2008. The end of year net OPEB obligation was calculated by the actuary as the cumulative difference between the actuarially determined funding requirements and the actual contributions for the year ended June 30, 2016.
Funded Status and Funding Progress - As of July 1, 2014, the most recent actuarial valuation date for the period July 1, 2015 through June 30, 2016, the actuarial accrued liability was $1,388,682 with no actuarial value of assets, resulting in an unfunded actuarial accrued liability (UAAL) of $1,388,682. The covered payroll (annual payroll of active employees covered by the plan) was $7,915,924, and the ratio of the UAAL to covered payroll was 17.54%. As of June 30, 2016, there were no trust fund assets.
Actuarial Methods and Assumptions - Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality and the health care cost trend. Actuarially determined amounts are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The Schedule of Funding Progress for the Retiree Health Plan presented as Required Supplementary Information in the section following the Notes to Financial Statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits.
Projections of benefits for financial reporting purposes are based on the plan as understood by the employer and the plan members and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations.
As of the July 1, 2014 actuarial valuation date, the entry age actuarial cost method and the frozen entry age actuarial cost methods were used for the implicit and explicit portions respectively. The actuarial assumptions include a 2.50% discount rate based on the District’s funding policy and the projected annual medical trend rate is 6%.
Mortality rates are from the 94 Group Annuity Mortality Table, applied on a gender-specific basis. Annual retirement and termination probabilities were developed from information contained in the 2006 Society of Actuaries Study. The UAAL is being amortized as a level percentage of projected payroll expense on an open basis over 30 years.
Note 9. Risk Management
The District has a self-funded health and self-funded dental insurance plan. The District purchases commercial insurance to provide for aggregate stop-loss coverage for the excess of 120% of estimated claims for the plan year and specific stop-loss reinsurance coverage for the excess of $60,000 in insured claims for any one covered individual. Settled claims have not exceeded the coverage in any of the past three years.
Payments are made to the plan based on actuarial estimates of amounts needed to pay prior and current year claims and to establish a reserve for catastrophic losses. That balance was $3,878,302 at June 30, 2016. The incurred but not recorded and unpaid claims liability of $294,319 reported in the plan at June 30, 2016 based on the requirements of GASB Statement Number 10, is set up as a liability.
41
In addition, the District is exposed to various risks of loss related to torts; theft; damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. These risks are covered by the purchase of commercial insurance. Settled claims from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years.
Note 10. Area Education Agency
The District is required by the Code of Iowa to budget for its share of special education support, media and educational services provided through the area education agency. The District’s actual amount for this purpose totaled $590,058 for the year ended June 30, 2016 and is recorded in the General Fund by making a memorandum adjusting entry to the cash basis financial statements.
Note 11. Budget Overexpenditure
Per the Code of Iowa, expenditures may not legally exceed budgeted appropriations at the functional area level. During the year ended June 30, 2016, expenditures exceeded the amounts budgeted in the non-instructional programs functional area.
Note 12. 28E Agreement, Statewide Sales, Services, and Use Tax Revenue
The District participates in a 28E sharing agreement with the Delwood and Andrew Community School Districts regarding statewide sales, services and use tax money as a part of the sharing agreements between these two Districts. During the year ended June 30, 2016, Delwood Community School District paid $57,579 and the Andrew Community School District paid $20,000 to the Maquoketa Community School District from each District’s statewide sales, services and use tax revenue received per provisions of the 28E sharing agreement. The agreement is supervised by a Facility Improvement Program Committee which includes Board members from each District.
Note 13. Detailed Reconciliation of Governmental Fund Balances to Net Position
Reconciliation of certain governmental fund balances to net position is detailed as follows:
Net Investment in Capital Assets
Unassigned/ Unrestricted
Fund Balance (Exhibit C) $ - 2,861,199 Capital assets, net of accumulated depreciation 14,994,544 -Revenue Bond capitalized indebtedness (4,020,000) -Internal service fund - 3,878,302 Compensated absences - (6,757) Net OPEB liability Net pension liability
--
(842,760) (6,258,369)
Pension related deferred outflows of resources - 1,124,623 Pension related deferred inflows of resources - (744,697) Income surtax - 598,689 Net Position (Exhibit A) $ 10,974,544 610,230
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REQUIRED SUPPLEMENTARY INFORMATION
43
MAQUOKETA COMMUNITY SCHOOL DISTRICT BUDGETARY COMPARISON SCHEDULE OF REVENUES, EXPENDITURES/EXPENSES
AND CHANGES IN BALANCES -BUDGET AND ACTUAL - ALL GOVERNMENTAL FUNDS
AND PROPRIETARY FUND REQUIRED SUPPLEMENTARY INFORMATION
YEAR ENDED JUNE 30, 2016
Governmental Proprietary Final to Funds Fund Total Budgeted Amounts Actual Actual Actual Actual Original Final Variance
Other financing sources(uses), net 3,352 14,413 17,765 4,000 4,000 13,765
Excess(Deficiency)of revenues and other financing sources over(under) expenditures/expenses 130,474 25,098 155,572 (665,774) (665,774) 821,346
Balances beginning of year 6,973,215 (31,003) 6,942,212 6,021,404 6,021,404 920,808
Balances end of year $ 7,103,689 (5,905) 7,097,784 5,355,630 5,355,630 1,742,154
SEE ACCOMPANYING INDEPENDENT AUDITOR’S REPORT.
44
-
MAQUOKETA COMMUNITY SCHOOL DISTRICT NOTES TO REQUIRED SUPPLEMENTARY INFORMATION - BUDGETARY REPORTING
YEAR ENDED JUNE 30, 2016
This budgetary comparison is presented as Required Supplementary Information in accordance with Governmental Accounting Standards Board Statement No. 41 for governments with significant budgetary perspective differences resulting from not being able to present budgetary comparison for the General Fund and each major Special Revenue Fund.
In accordance with the Code of Iowa, the Board of Education annually adopts a budget following required public notice and hearing for all funds except Private Purpose Trust and Agency Funds. The budget may be amended during the year utilizing similar statutorily prescribed procedures. The District’s budget is prepared on the GAAP basis.
Formal and legal budgetary control for the certified budget is based upon four major classes of expenditures known as functions not by fund. These four functions are instruction, support services, non-instructional programs and other expenditures. Although the budget document presents function expenditures or expenses by fund, the legal level of control is at the aggregated function level, not by fund. The Code of Iowa also provides District expenditures in the General Fund may not exceed the amount authorized by the school finance formula.
During the year ended June 30, 2016, expenditures in the non-instructional programs functional area exceeded the amount budgeted.
45
MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF FUNDING PROGRESS FOR THE RETIREE HEALTH PLAN
REQUIRED SUPPLEMENTARY INFORMATION
Actuarial UAAL as a Actuarial Accrued Unfunded Percentage
Year Actuarial Value of Liability AAL Funded Covered of Covered Ended Valuation Assets (AAL) (UAAL) Ratio Payroll Payroll
See Note 8 in the accompanying Notes to Financial Statements for the plan description, funding policy, annual OPEB cost and net OPEB obligation, funded status and funding progress.
SEE ACCOMPANYING INDEPENDENT AUDITOR'S REPORT. 46
MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF THE DISTRICT’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM FOR THE LAST TWO YEARS*
REQUIRED SUPPLEMENTARY INFORMATION
2016 2015
District's proportion of the net pension liability 0.129576% 0.136823%
District's proportionate share of the net pension liability $ 6,401,670 5,426,258
District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 72.12% 60.61%
IPERS' net position as a percentage of the total pension liability 85.19% 87.61%
* In accordance with GASB Statement No. 68, the amount presented for each fiscal year were determined as of June 30 of the preceding year.
Note: GASB Statement No. 68 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled the District will present information for those years for which information is available.
SEE ACCOMPANYING INDEPENDENT AUDITOR'S REPORT. 47
MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF DISTRICT CONTRIBUTIONS
IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM FOR THE LAST TEN YEARS
REQUIRED SUPPLEMENTARY INFORMATION
2016 2015 2014 2013 2012 2011 2010 2009 2008 2007
Statutorily required contribution
Contributions in relation to the statutorily required contribution
Contribution deficiency (excess)
$
$
774,266
(774,266)
-
792,613
(792,613)
-
799,520
(799,520)
-
735,556
(735,556)
-
721,059
(721,059)
-
619,169
(619,169)
-
620,127
(620,127)
-
593,595
(593,595)
-
510,301
(510,301)
-
476,697
(476,697)
-
District's covered-employee payroll
Contributions as a percentage of covered-employee payroll
$ 8,670,398
8.93%
8,875,845
8.93%
8,953,191
8.93%
8,483,922
8.67%
8,935,056
8.07%
8,908,906
6.95%
8,922,691
6.95%
9,347,953
6.35%
8,434,727
6.05%
8,290,383
5.75%
SEE ACCOMPANYING INDEPENDENT AUDITOR'S REPORT. 48
MAQUOKETA COMMUNITY SCHOOL DISTRICT NOTES TO REQUIRED SUPPLEMENTARY INFORMATION - PENSION LIABILITY
YEAR ENDED JUNE 30, 2016
Changes of benefit terms:
Legislation enacted in 2010 modified benefit terms for Regular members. The definition of final average salary changed from the highest three to the highest five years of covered wages. The vesting requirement changed from four years of service to seven years. The early retirement reduction increased from 3 percent per year measured from the member’s first unreduced retirement age to a 6 percent reduction for each year of retirement before age 65.
Legislative action in 2008, transferred four groups – emergency medical service providers, county jailers, county attorney investigators, and National Guard installation security officers – from Regular membership to the protection occupation group for future service only.
Changes of assumptions:
The 2014 valuation implemented the following refinements as a result of a quadrennial experience study:
Decreased the inflation assumption from 3.25 percent to 3.00 percent Decreased the assumed rate of interest on member accounts from 4.00 percent to 3.75 percent
per year. Adjusted male mortality rates for retirees in the Regular membership group. Moved from an open 30 year amortization period to a closed 30 year amortization period for
the UAL beginning June 30, 2014. Each year thereafter, changes in the UAL from plan experience will be amortized on a separate closed 20 year period.
The 2010 valuation implemented the following refinements as a result of a quadrennial experience study:
Adjusted retiree mortality assumptions. Modified retirement rates to reflect fewer retirements. Lowered disability rates at most ages. Lowered employment termination rates Generally increased the probability of terminating members receiving a deferred retirement
benefit. Modified salary increase assumptions based on various service duration.
The 2007 valuation adjusted the application of the entry age normal cost method to better match projected contributions to the projected salary stream in the future years. It also included the one-year lag between the valuation date and the effective date of the annual actuarial contribution rate in the calculation of the UAL amortization payments.
49
MAQUOKETA COMMUNITY SCHOOL DISTRICT
50
SUPPLEMENTARY INFORMATION
51
Schedule 1
MAQUOKETA COMMUNITY SCHOOL DISTRICT COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2016
Assets Cash and pooled investments Receivables: Interest Accounts Total assets
Special Revenue Student Support Activity Trust
$ 175,436 123,695
118 -199 -
$ 175,753 123,695
Total
299,131
118 199
299,448
Debt Service
74,363
--
74,363
Total
373,494
118199
373,811
Liabilities, deferred inflows of resources and fund balances Liabilities: Accounts payable $ 11,960 - 11,960 - 11,960 Salaries and benefits payable 2,438 - 2,438 - 2,438 Total liabilities 14,398 - 14,398 - 14,398
Deferred inflows of resources - - - - -
Fund balances: Restricted for: Debt service - - - 74,363 74,363 Student activities 161,355 - 161,355 - 161,355 Support trust - 123,695 123,695 - 123,695 Total fund balances 161,355 123,695 285,050 74,363 359,413 Total liabilities, deferred inflows of resources and fund balances $ 175,753 123,695 299,448 74,363 373,811
SEE ACCOMPANYING INDEPENDENT AUDITOR'S REPORT.
52
Schedule 2
MAQUOKETA COMMUNITY SCHOOL DISTRICT COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2016
Revenues: Local sources: Other
Special Revenue Student Support Activity Trust
$ 463,937 298
Total
464,235
Debt Service
152
Total
464,387
Expenditures: Current: Instruction: Other 452,573 3,565 456,138 - 456,138
Support services: Administration 6,164 - 6,164 - 6,164 Operation and maintenance of plant 855 - 855 - 855 Transportation 25,485 - 25,485 - 25,485
32,504 - 32,504 - 32,504
Long-term debt: Principal - - - 756,000 756,000 Interest and fiscal charges - - - 99,118 99,118
Deficiency of revenues under expenditures (21,140) (3,267) (24,407) (854,966) (879,373)
Other financing sources: Transfer in - - - 854,460 854,460
Change in fund balances (21,140) (3,267) (24,407) (506) (24,913)
Fund balances beginning of year 182,495 126,962 309,457 74,869 384,326
Fund balances end of year $ 161,355 123,695 285,050 74,363 359,413
SEE ACCOMPANYING INDEPENDENT AUDITOR’S REPORT.
53
Schedule 3
MAQUOKETA COMMUNITY SCHOOL DISTRICT COMBINING BALANCE SHEET
CAPITAL PROJECTS FUND ACCOUNTS JUNE 30, 2016
Assets Cash and pooled investments Receivables: Property tax: Delinquent Succeeding year Interest Due from other governments Total assets
Capital Projects Statewide Physical
Sales, Plant and Services Equipment
and Use Tax Levy
$ 1,867,680 396,190
- 4,986 - 399,615
1,140 111 212,296 -
$ 2,081,116 800,902
Total
2,263,870
4,986399,615
1,251212,296
2,882,018
Liabilities, deferred inflows of resources and fund balances Liabilities: Accounts payable $ 9,600 38,892 48,492
Deferred inflows of resources: Unavailable revenues: Succeeding year property tax - 399,615 399,615
Fund balances: Restricted for: School infrastructure Physical plant and equipment Total fund balances Total liabilities, deferred inflows of resources and fund balances
2,071,516 -- 362,395
2,071,516 362,395
$ 2,081,116 800,902
2,071,516362,395
2,433,911
2,882,018
SEE ACCOMPANYING INDEPENDENT AUDITOR’S REPORT.
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Schedule 4
MAQUOKETA COMMUNITY SCHOOL DISTRICT COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES CAPITAL PROJECTS FUND ACCOUNTS
YEAR ENDED JUNE 30, 2016
Capital Projects Statewide Physical
Sales, Plant and Services Equipment
and Use Tax Levy Total Revenues: Local sources: Local tax $ - 394,663 394,663 Other 3,844 2,936 6,780 State sources 1,370,694 6,521 1,377,215 Total revenues 1,374,538 404,120 1,778,658
Expenditures: Current: Instruction: Regular 232,055 - 232,055 Support services: Operation and maintenance of plant - 16,846 16,846 Transportation - 136,125 136,125 Capital outlay 123,970 391,798 515,768 Total expenditures 356,025 544,769 900,794
MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF CHANGES IN FIDUCIARY ASSETS AND LIABILITIES -
AGENCY FUND YEAR ENDED JUNE 30, 2016
Balance Balance Beginning End
of Year Additions Deletions of Year Assets Cash and pooled investments $ 18,685 447,280 339,157 126,808 Due from other governments - 238,948 - 238,948 Total assets $ 18,685 686,228 339,157 365,756
Liabilities Accounts payable $ - 335,029 - 335,029 Due to other groups 18,685 351,199 339,157 30,727 Total liabilities $ 18,685 686,228 339,157 365,756
SEE ACCOMPANYING INDEPENDENT AUDITOR'S REPORT.
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Schedule 9
MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF REVENUES BY SOURCE AND EXPENDITURES BY FUNCTION
MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2016
CFDA GRANT PROGRAM GRANTOR/PROGRAM NUMBER NUMBER EXPENDITURES
INDIRECT: U.S. DEPARTMENT OF AGRICULTURE: IOWA DEPARTMENT OF EDUCATION: CHILD NUTRITION CLUSTER: SCHOOL BREAKFAST PROGRAM 10.553 FY 16 $ 110,899 NATIONAL SCHOOL LUNCH PROGRAM 10.555 FY 16 406,668 *
517,567 U.S. DEPARTMENT OF EDUCATION: IOWA DEPARTMENT OF EDUCATION: TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 84.010 FY 15 1,000 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 84.010 FY 16 366,116
367,116
CAREER AND TECHNICAL EDUCATION - BASIC GRANTS TO STATES 84.048 FY 16 15,016
IMPROVING TEACHER QUALITY STATE GRANTS 84.367 FY 16 71,316
GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES 84.369 FY 16 5,564
MISSISSIPPI BEND AREA EDUCATION AGENCY: SPECIAL EDUCATION - GRANTS TO STATES 84.027 FY 16 69,053
ENGLISH LANGUAGE ACQUISITON STATE GRANTS 84.365 FY 16 580
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: IOWA DEPARTMENT OF EDUCATION: COOPERATIVE AGREEMENTS TO SUPPORT COMPREHENSIVE SCHOOL HEALTH PROGRAMS TO PREVENT THE SPREAD OF HIV AND OTHER IMPORTANT HEALTH PROBLEMS 93.938 FY 16 223
IOWA DEPARTMENT OF HEALTH AND HUMAN SERVICES: HOSPITAL PREPAREDNESS PROGRAM(HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS(PHEP) ALIGNED COOPERATIVE AGREEMENTS 93.074 FY 16 3,750
$ 1,084,011 * Includes $49,578 of non-cash awards.
Basis of Presentation - The Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the Maquoketa Community School District under programs of the federal government for the year ended June 30, 2016. The information on this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only selected portion of the operations of the Maquoketa Community School District, it is not intended to and does not represent the financial position, changes in financial position or cash flows of the Maquoketa Community School District.
Summary of Significant Accounting Policies - Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Maquoketa Community School District did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
SEE ACCOMPANYING INDEPENDENT AUDITOR’S REPORT. 62
NOLTE, CORNMAN & JOHNSON P.C. Certified Public Accountants
(a professional corporation) 117 West 3rd Street North, Newton, Iowa 50208-3040
Telephone (641) 792-1910
Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
To the Board of Education of Maquoketa Community School District:
We have audited in accordance with U.S. generally accepted auditing standard and the standards applicable to financial audits contained in Governmental Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business type activities, each major fund and the aggregate remaining fund information of Maquoketa Community School District as of and for the year ended June 30, 2016, and the related Notes to Financial Statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated January 20, 2017.
Internal Control Over Financial Reporting
In planning and performing out audit, we considered Maquoketa Community School District’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Maquoketa Community School district’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of Maquoketa Community School District’s internal control over financial reporting.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying Schedule of Findings and Questioned Costs, we identified deficiencies in internal control we consider to be a significant deficiency.
A deficiency in internal control exists when the design or operation of the control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility a material misstatement of the District’s financial statements will not be prevented or detected and corrected on a timely basis.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control described in Part II of the accompanying Schedule of Findings and Questioned Costs as item II-A-16 to be a significant deficiency.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Maquoketa Community School District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, non-compliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of non-
Members American Institute & Iowa Society of Certified Public Accountants
63
compliance or other matters that are required to be reported under Government Auditing Standards. However, we noted certain immaterial instances of non-compliance or other matters that are described in Part IV of the accompanying Schedule of Findings and Questioned Costs.
Comments involving statutory and other legal matters about the District’s operations for the year ended June 30, 2016 are based exclusively on knowledge obtained from procedures performed during our audit of the financial statements of the District. Since our audit was based on tests and samples, not all transactions that might have had an impact on the comments were necessarily audited. The comments involving statutory and other legal matters are not intended to constitute legal interpretations of those statutes.
Maquoketa Community School District’s Responses to Findings
Maquoketa Community School District’s responses to findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. While we have expressed our conclusions on the District’s responses, we did not audit Maquoketa Community School District’s responses and, accordingly, we express no opinion on them.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
We would like to acknowledge the many courtesies and assistance extended to us by personnel of Maquoketa Community School District during the course of our audit. Should you have any questions concerning any of the above matters, we shall be pleased to discuss them with you at your convenience.
NOLTE, CORNMAN & JOHNSON, P.C. January 20, 2017 Newton, Iowa
64
NOLTE, CORNMAN & JOHNSON P.C. Certified Public Accountants
(a professional corporation) 117 West 3rd Street North, Newton, Iowa 50208-3040
Telephone (641) 792-1910
Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control over Compliance
Required by the Uniform Guidance
To the Board of Education of Maquoketa Community School District:
Report on Compliance for Each Major Federal Program
We have audited Maquoketa Community School District compliance with the types of compliance requirements described in U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of Maquoketa Community School District’s major federal programs for the year ended June 30, 2016. Maquoketa Community School District’s major federal programs are identified in Part I of the accompanying Schedule of Findings and Questioned Costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of Maquoketa Community School District’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with U.S. generally accepted auditing standards, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the audit requirements of Title 2, U.S. Cost of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether non-compliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Maquoketa Community School District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe our audit provides a reasonable basis for our opinion on compliance for each of the major federal programs. However, our audit does not provide a legal determination of Maquoketa Community School District’s compliance.
Opinion on Each Major Federal Program
In our opinion, Maquoketa Community School District complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect to each of its major federal programs for the year ended June 30, 2016.
Members American Institute & Iowa Society of Certified Public Accountants
65
Report on Internal Control Over Compliance
The management of Maquoketa Community School District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit, we considered Maquoketa Community School District’s internal control over compliance with requirements that could have a direct and material effect on a major federal program to determine the auditing procedures appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Maquoketa Community School District’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance such that there is a reasonable possibility material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected and corrected on a timely basis. A significant deficiency in internal control over compliance is a deficiency or combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
NOLTE, CORNMAN & JOHNSON, P.C. January 20, 2017 Newton, Iowa
66
MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2016
Part I: Summary of the Independent Auditor’s Results:
(a) Unmodified opinions were issued on the financial statements.
(b) A significant deficiency in internal control over financial reporting was disclosed by the audit of the financial statements.
(c) The audit did not disclose any non-compliance which is material to the financial statements.
(d) No material weaknesses in internal control over the major programs were disclosed by the audit of the financial statements.
(e) An unmodified opinion was issued on compliance with requirements applicable to each major program.
(f) The audit did not disclose any audit findings which were required to be reported in accordance with the Uniform Guidance, Section 200.515.
(g) Major program was as follows:
CFDA Number 84.010 - Title I - Grants to Local Educational Agencies
(h) The dollar threshold used to distinguish between Type A and Type B programs was $750,000.
(i) Maquoketa Community School District did qualify as a low-risk auditee.
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MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2016
Part II: Findings Related to the Financial Statements:
INSTANCES OF NON-COMPLIANCE:
No matters were noted.
INTERNAL CONTROL DEFICIENCIES:
II-A-16 Inventory - We noted the District recorded the value of commodity food inventory on hand as of June 30, 2016, in the School Nutrition Fund. However, we noted during our audit that the District did not record food inventory amounts for any of the purchased food (non-commodity) inventory on hand at June 30, 2016 as inventory on the School Nutrition Fund Statement of Net Position. This resulted in an understatement on the fiscal year 2016 Certified Annual Report and is considered a significant deficiency in values reported. The ending food inventory amount was corrected with the assistance of the auditors and is reflected in the financial statement amounts included in this report.
Recommendation - The District should review their procedures regarding the year end food inventory count to ensure all food inventory on hand at the end of the fiscal year, both commodity and purchased food, is properly valued, reflected, and recorded on the District’s financial statements prior to certification of the District’s certified annual report.
Response – The District has review their procedures which will ensure proper recording of both commodity and purchased food inventory in the future.
Conclusion - Response accepted.
OTHER MATTERS:
II-B-16 Board Policies - During our audit we noted instances of board policies which appeared to out of date. All board policies should be reviewed at least every five years, with the dates of review and approval being documented in the District’s minutes and on the face of each policy.
Recommendation - The District should review the board policy book and update all policies that have not been updated within the past five years. The District should take steps to ensure that board policies are reviewed in a timelier manner.
Response - The District has implemented a policy review schedule to ensure board polices are reviewed in a timely manner.
Conclusion - Response accepted.
Part III: Findings and Questioned Costs For Federal Awards:
INSTANCES OF NON-COMPLIANCE:
No matters were noted.
INTERNAL CONTROL DEFICIENCIES:
No material weaknesses in internal control over the major programs were noted.
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MAQUOKETA COMMUNITY SCHOOL DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2016
Part IV: Other Findings Related to Required Statutory Reporting:
IV-A-16 Certified Budget - District expenditures for the year ended June 30, 2016 exceeded the certified budget amount in the non-instructional programs functional area. The budget was exceeded due to the GASB 68 pension expense adjustments which were required at year end without sufficient time to amend the budget.
Recommendation - The certified budget should have been amended in accordance with Chapter 24.9 of the Code of Iowa before expenditures were allowed to exceed the budget.
Response - The District will continue to monitor is annual budget and amend the budget as needed to comply with Chapter 24.9 of the Code of Iowa.
Conclusion - Response accepted.
IV-B-16 Questionable Disbursements - No expenditures we believe may not meet the requirements of public purpose as defined in an Attorney General’s opinion dated April 25, 1979.
IV-C-16 Travel Expense - No expenditures of District money for travel expenses of spouses of District officials or employees were noted. No travel advances to District officials or employees were noted.
IV-D-16 Business Transactions - Business transactions between the District and District officials or employees are detailed as follows:
Name, Title and Transaction Business Connection Description Amount
James Manderscheid, Substitute bus driver Provides lock and key work Services 799
In accordance with an Attorney General’s opinion dated November 9, 1976, the above transactions with employees’ spouses and mother-in-law do not appear to be conflicts of interest.
In accordance with an Attorney General’s opinion dated July 2, 1990, the transactions with District employees do not appear to be conflicts of interest.
69
IV-E-16 Bond Coverage - Surety bond coverage of District officials and employees is in accordance with statutory provisions. The amount of coverage should be reviewed annually to insure that the coverage is adequate for current operations.
IV-F-16 Board Minutes - We noted no transactions requiring Board approval which have not been approved by the Board.
IV-G-16 Certified Enrollment - We noted variances in the basic enrollment data certified to the Department of Education. The number certified to the Iowa Department of Education was understated by 0.78 students for the Fall 2015 count date.
Recommendation - The Iowa Department of Education and the Iowa Department of Management should be contacted to resolve this matter.
Response - The District’s auditors will contact the Iowa Department of Education and the Iowa Department of Management on our behalf to resolve this matter.
Conclusion - Response accepted.
IV-H-16 Supplementary Weighting - We noted variances regarding the supplementary weighting certified to the Iowa Department of Education. The number certified to the Iowa Department of Education was overstated by 2.552 for the 2015-2016 count.
Recommendation - The Iowa Department of Education and the Iowa Department of Management should be contacted to resolve this matter.
Response - The District’s auditors will contact the Iowa Department of Education and the Iowa Department of Management on our behalf to resolve this matter.
Conclusion - Response Accepted.
IV-I-16 Deposits and Investments - We noted no instances of non-compliance with the deposit and investment provisions of Chapter 12B and Chapter 12C of the Code of Iowa and the District's investment policy.
IV-J-16 Certified Annual Report - The Certified Annual Report was filed with the Department of Education timely, and we noted no significant deficiencies in the amounts reported.
IV-K-16 Categorical Funding - No instances were noted of categorical funding used to supplant rather than supplement other funds.
IV-L-16 Statewide Sales, Services and Use Tax - No instances of non-compliance with the use of the statewide sales, services and use tax revenue provisions of Chapter 423F.3 of the Code of Iowa were noted.
Pursuant to Chapter 423F.5 of the Code of Iowa, the annual audit is required to include certain reporting elements related to the statewide sales, services and use tax revenue. Districts are required to include these reporting elements in the Certified Annual Report (CAR) submitted to the Iowa Department of Education. For the year ended June 30, 2016, the District reported the following information regarding the statewide sales, services and use tax revenue in the District’s CAR:
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Beginning Balance $ 1,907,463
Revenues/transfers in: Sales tax revenues $ 1,370,694 Other local revenues 3,844 1,374,538
3,282,001 Expenditures/transfers out: Equipment 223,798 Other 132,227 Transfers to other funds: Debt service fund 854,460 1,210,485
Ending balance $ 2,071,516
For the year ended June 30, 2016, the District did not reduce any levies as a result of the moneys received under Chapter 423E or 423F of the Code of Iowa.
71
THE PROMISE OF IOWA Maquoketa Community School District
Resolution of Support: Promise of Iowa Public Education Campaign
WHEREAS, The state's children constitute ''The Promise of Iowa" through their potential as our future leaders, citizens, innovators and caretakers of their generation; and
WHEREAS, We believe funding a strong system of public education is the best investment Iowans can make to strengthen our economy, create thriving communities and improve the quality of life for every Iowan; and
WHEREAS, Our students face new challenges and opportunities in a changing world, and their public schools are evolving to help students prepare for their future; and
WHEREAS, We must continue to find ways to close achievement gaps so that Iowa public schools fulfill the ideal of equity and opportunity for all; and we must keep pace with improvements in other states, to ensure our public schools provide our students and state with an advantage; and
WHEREAS, State policy makers, locally elected school board members, educators and the business community all made a shared commitment in 2013 landmark legislation to ensure the next generation of Iowa students receives a world-class education; and
WHEREAS, The Legislature has made progress in investing in public education, but in this era of competing priorities and limited resources, state funding has fallen short in meeting the real needs of our students; and
WHEREAS, The case must be made to the Legislature that Iowa taxpayers and voters support greater investments in our public schools and are willing to commit public resources to ensure every student in our state has a well-rounded curriculum and safe, modern school facilities in each community; and
WHEREAS, As locally elected citizens entrusted with public education, Iowa school boards must take on the responsibility to tell the story and rally public support and understanding for continued investments in public education that move our state forward.
NOW THEREFORE, BE IT RESOLVED, that the Maquoketa Board of Education pledges to join and support the efforts of "The Promise of Iowa" campaign to ensure that Iowa lawmakers continue to prioritize investments to improve the community schools that create opportunities for more than 480,000 public school Iowa students.
ADOPTED by ACTION of the BOARD this 13 day of February 2017.
Signed: Board President: _____________
After passing the board resolution, please return signed documents to Tammy Votava by email at [email protected], or fax (515) 243-4992, or mail: Iowa Association of School Boards, 6000 Grand Ste. A, Des Moines, Iowa 50312.
I was approached by the AD to provide a proposal for coverage of Varsity sporting events for the Maquoketa High School.
Below is several options for review, each based on different hours dedicated and time committed per week and per season.
Option 1: Approximately 54 events and 2 visits per week at the high school visits.
Varsity Home game coverage (football away also) Approximately 54 home events including, Football, ·wrestling, Basketball (girls/ boys) Volleyball, Soccer (girls/ boys) and Track. Which is Fall, Winter, and Spring seasons. Included two "1/2 to 3/4" hour sessions at the high school training room to evaluate any injuries acute and chronic. This does not include major treatment, care, etc. It would only be for quick first aide and advice to proceed with other care, if needed. Ankle taping, etc would be included. Any type of quick stretch and or quick treatment could be provided and or education on a injury. Visits at twice a week- $50 per week based on 16 week semester. Additional $800 per semester.
Total Cost for services: $5950 per year.
Option 2: Approximately 54 events+ 1 night after school at high school for assessment and quick care of athletes.
Varsity Home game coverage (football away also) Approximately 54 home events including, Football, Wrestling, Basketball (girls/ boys) Volleyball, Soccer (girls/ boys) and Track. Which is Fall, Winter, and Spring seasons. Included ONE "1/2 to 3/4" hour sessions at the high school training room to evaluate any injuries acute and chronic. This does not include major treatment, care, etc. It would only be for quick first aide and advice to proceed with other care, ifneeded. Ankle taping, etc would be included. Any type of quick stretch and or quick treatment could be provided. Visits at ONCE a week - $25 per week based on 16 week semester. Additional $400 per semester.
Total Cost per service per year: $5150 per calendar year.
Option 3: Approximately 54 events - No high school visits dnring the week.
Varsity Home game coverage (football away also) Approximately 54 home events including, Football, Wrestling, Basketball (girls / boys) Volleyball, Soccer (girls/ boys) and Tracie Which is Fall, Winter, and Spring seasons.
Total Cost for services is $ 4350 per year or $1450 per season (Fall, Winter, and Spring)
This is a proposal and not a contract. I was advised to give a general idea ofwhat coverage would cost.
Thank you,
Dr. Brent D. Pauls DC, CCSP
2/7/2017 Maquoketa Community Schools Mail - early grads
Hello Everyone, Carrie Krier, and Sabrie Gregory had requested to graduate this year, after 3 years of high school. At midterm, both of these girls have having probably the best semester they have ever had! No only are they passing classes at the high school with A's and B's, they have learned to manage their time and have become organized, indepedent learners. Both girls should have no problem earning 27 credits. They both hold part-time jobs and have applied to colleges and have been accepted. Carrie will be attending Scott Community and Sabrie has been accepted to La'James college of Cosmetology. In addtion, Sabrie earned her CNA this year, and both girls have met the graduation requirements of their 2018 class. I know they are eagerly waiting to hear if their request will be granted!
Kathy McCaulfey Director of the Alternative Classroom
This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the sender. This message may contain confidential information and is intended only for the individual named. If you are not the named addressee you should not disseminate, distribute or copy this e-mail. Please notify the sender immediately by e-mail if you have received this e-mail by mistake and delete this e-mail from your system. If you are not the intended recipient you are notified that disclosing, copying, distributing or taking any action in reliance on the contents of this information is strictly prohibited.
Wade Gerlach, Cassie Miller, Cale Gent, Lance Miller
2016 American Degree
J P Crowley
Reserve Grand
Champion
Photo
Iowa State Fair
State Reserve
Champion
Food Science
Team
Abby Rubel, Fannie Miller,
Abby Diesing, Barb Miller
In 2016 Maquoketa FFA had two State Champions, 3
Reserve State Champions and 2 3rd place finishes.
They had 2 proficiencies winners advance to nationals A project of the and had 4 American Degree winners. 2017 has started
Maquoketa off as State Winners in Samsung Solve for Tomorrow
FFA Alumni contest ($25000) and 5 proficiencies advance to state!
Learning Center
To provide a state of the art
Learning Center for
Maquoketa Agricultural Edu-
cation students in order to as-
sist them reaching their full
potential, and to help them
explore all
that agriculture
has to offer.
Learning To Do, Doing To Learn,
Earning To Live, Living To Serve.
Two Classrooms
Agriculture careers continue to be in huge de-
mand. The Agricultural placement office at
Iowa State University continues to report a
98% placement rate. As enrollment in the Ag-
ricultural Education program continues to grow
the need for a second instructor will be neces-
sary.
Currently numerous classes are not being
offered due to a lack of a second instructor, not
due to lack of interest.
The new classrooms will be designed to allow
hands-on learning in a scientific environment.
Adequate storage, lab tables, counter space,
sinks, and variable lighting schematics will be
integrated into the rooms.
CLASSROOM DESIGN
• Learning stations to allow group class/lab
work
• Technology including wi-fi; smart board;
charging stations; interactive work stations
• Ample storage for technology (LabQuest/
sensors, Chemicals, testing equipment,
etc.)
• Natural and controlled
light for effective class-
room/lab activities
Two Multipurpose Labs
Animal/Plant/Soil Lab
Having the ability to handle animals, to learn from the animals verses powerpoints, books and handouts is the goal of the animal/dirty lab.
The dirty lab will be used for more than just animals, the lab will be used for machinery and equipment, soils, plants, and all things “dirty”
This lab will be equipped with tables, animal restraining chutes, gates, lighting, ventilation, water, etc.
Sanitary Lab The agricultural program is more than cow sows and plows. New classes include Food Science, Biotechnology in Agriculture and plant science that leads to agronomy.
These classes are very lab intensive and re-quire a “sanitary” lab area in which to complete food labs and biotechnical labs.
Tables, stoves, refrigerators, prepare areas, sinks, power stations, etc. are all vital to these labs.
Greenhouse
Agriculture education classes are very hands
-on today. Greenhouses are much more
than a tool to grow flowers.
Plant growth experiments, chemical use,
weed identification and much more are part
of todays greenhouses, not to mention
entrepreneurship.
Greenhouses allow students to have FFA
projects when no other opportunity exists for
them.
A green house also allows students to
develop science fair projects to increase their
learning.
Why Are We Doing This
Better Facilities
Better Opportunities
Better Career Goals
s of Conversatiorns
■ Standards: IA Core, NGSS
■ MTSS Engagement
■ Class Managemer1t
■ Literacy
■ Math
■ Science
■ Social Stl.ldies
■ other
District Summary of Instructional Coach Interactions
Professional Learning - Below is a list of the professional learning that some or all of the coaches have participated in throughout the year.
Jim Knight Instructional Coaching Workshop Document Based Questioning Common Formative Assessment Iowa Culture & Language Conference Leveraging Teacher Leadership NGSS Year 2 High School Fast Training PLC Visit to Camanche Eric Jensen - Engaging Students with Poverty in Mind John Hattie - Building and Developing Visible Learners NGSS Year 2 High School Assessment Data Based Decisions Weekly Instructional Coaching Collaborative Team Individual Coaching with Ann Craig Professional learning with Ann Craig School Improvement - Administrators, IC’s, AEA Building Leadership Teams Math Studio SIAC
District September October November December January February March April May
Total number of Interactions
177 271 283 247 302
Time spent in 4,980 8,030 8,800 6,970 9,555 interactions minutes minutes minutes minutes minutes
Types of Interactions
Walk Through
Enrollment
Id Current Reary
Identify Student
ldentrfy Strategy 6
8
8
25
Collaborative 45
Model Lesson ••••••••••••• 27
Co-Taught -■■■■■■■ 17 Class Coverage 0
Resource Support ····················••■ 47 Ohservatio11 ·····••■ 16
Implementation
Other
0
10
20 40
54
58
60
Types of Interactions Oct Nov Dec Jan Feb Mar April May
Implementation Conversation - After coach has been in classroom 2 7 1 10
Other 30 35 25 58
How many minutes were spent with the teacher (76 responses)
Focus of Conversation (7s responses)
• 10 • 20
• 30
• 45
• 60
• Standards: Iowa Core, NGSS • MTSS
• Engagement • Classroom management
• Literacy • Math e Science • Social Studies
• Other
Cardinal January Instructional Coach Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building. It does not reflect time spent in professional learning opportunities, collaboration with other coaches,
Implementation Conversation - After coach has been in classroom
Other
Additional information regarding teacher-coach interaction
Assessment for Fast
aReading
Observing effectiveness of specials switch
Intervention planning
Summary of Findings 76 total interactions with teachers and PLC’s. 1-10 interactions with 19 different teachers.
Attended 15 CTT’s.
Spent 38 minutes on average in each interaction.
Spent 2,865 minutes in direct contact with teachers/collaborative teams.
How many minutes were spent with the teacher (77 responses)
Focus of Conversation (77 responses)
-
• 10
• 20
• 30
• 45
• 60
• Standards: Iowa Core, NGSS • MTSS
• Engagement • Classroom management
• Literacy • Math e Science • Social Studies
• Other
Briggs January Instructional Coach Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building. It does not reflect time spent in professional learning opportunities, collaboration with other coaches,
preparation for coaching cycle activities, etc…
Science Math
Other
Standards
Literacy
MTSS
Classroom
Management Engagement
of Interaction (77 responses)
Walk-Throug .. .
Enrollment co .. .
Identify curre .. . Identify stude .. .
Identify strate .. .
Collaborative .. .
Model Lesso .. .
·co-Taughr L. .. Classroom C .. .
Resource Su .. .
Observation-.. .
1 (1.3%)
1 (1.3%)
1 (1.3%)
2 (2.6%)
0 (0%)
lmplementati... O (0%)
Other
0 5
10 (13%)
6 (7.8%)
5 (6.5%)
10 (13%)
10 15
17 (22.1%)
20
26 (33.8%)
25
Types of Interactions
Below are the interactions identified on the data collection tool.
Walk-Through/Classroom Visit - Informal visit to classroom
Enrollment conversation - Dialogue to determine if teacher is ready for a coaching cycle
Identify current reality - general conversation, analyze data, reflection with observation data
Implementation Conversation - After coach has been in classroom
Other
Additional information regarding teacher-coach interaction
Data Snap with Kim Awalt
ARdg
Reciprocal teaching strategy
Assisting with Amath
Helping ELL with IL
Summary of Findings 77 total interactions with teachers and PLC’s. 1-10 interactions with 16 different teachers.
Attended 12 CTT’s.
Spent 30 minutes on average in each interaction.
Spent 2,545 minutes in direct contact with teachers/collaborative teams.
How many minutes were s.pent with the teacher (s1 responses)
Focus of Conversation (7 ,espo, ses)
• Slc111l:a1 I.I~. luwa Cc1 ~, NGSS, etc..
• MTSS e i=na;1gP.mP.nt
• Cla.s.sroom management
• Literacy • Math
• ~r. P.nr.P.
e Cocial CtuCie,
• umer
Middle School January IC Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building. It does not reflect time spent in professional learning opportunities, collaboration with other coaches,
preparation for coaching cycle activities, etc…
Math Literacy
Classroom
Management
Standards
of Interaction (s1 responses)
Walk-Throug .. .
Enrollment co .. .
Identify curre .. . Identify stude .. .
Identify strate .. .
Collaborative .. .
Model Lesso .. .
·co-Taughr L. .. Classroom C .. .
Resource Su .. .
Observation -.. .
lmplementati. ..
Other
0 2
4 (4.9%)
2 (2.5%)
4 (4.9%)
2 (2.5%)
3 (3.7%)
6 (7.4%)
4 6 8
9 (11 .1%)
10 12 14 16
18 (22.2%)
18 (22.2%)
16 (19.8%)
18
Types of Interactions
Below are the interactions identified on the data collection tool.
Walk-Through/Classroom Visit - Informal visit to classroom
Enrollment conversation - Dialogue to determine if teacher is ready for a coaching cycle
Identify current reality - general conversation, analyze data, reflection with observation data
Implementation Conversation - After coach has been in classroom
Other
Additional information regarding teacher-coach interactions Guest presenter
Discussion on priority standards and CFA’s Infinite Campus
National PE Standards Assessment
Interactive Notebooks
Reading Horizons
Career cruising lesson
Behavior Goal Setting
Behavior charts
The Diary of Anne Frank materials
Math Studio
Math Interventions
Planning with student teacher
Summary of Findings 81 total interactions with teachers and CTT’s. 1-13 interactions with 23 different teachers.
Attended 15 CTT’s.
Spent 30 minutes on average in each interaction.
Spent 2,385 minutes in direct contact with teachers/collaborative teams.
How many minutes were spent with the teacher (67 responses)
Focus of Conversation (2s responses)
• 10
• 15
• 20
• 30
• 45
• 60
• 80
• Standards: Iowa Core, NGSS • MTSS
• Engagement • Classroom management
• Literacy • Math e Science • Social Studies
• Other
High School January IC Interactions This document summarizes contact the Instructional Coach had with teachers and PLC’s in the building. It does not reflect time spent in professional learning opportunities, collaboration with other coaches,
preparation for coaching cycle activities, etc…
Other
Science Social
Studies
Math Standards
Engagement Literacy
of Interaction (68 responses)
Walk-Through/ .. .
Enrollment con .. .
Identify current... Identify student...
Identify strateg .. .
Collaborative .. .
Model Lesson .. .
"Co-Taughr Le .. .
Classroom Co .. .
1 (1.5%) 0 (0%) 0 (0%) 0 (0%)
Resource Sup ...
Observation- L... 0 (0%) lmplementatio... O (0%)
Other
0 2
4 (5.9%) 5 (7.4%)
3 (4.4%)
4 6 8 10 12 14 16 18
21 (30.9%)
18 (26.5%)
20 (29.4%)
20
Types of Interactions
Below are the interactions identified on the data collection tool.
Walk-Through/Classroom Visit - Informal visit to classroom
Enrollment conversation - Dialogue to determine if teacher is ready for a coaching cycle
Identify current reality - general conversation, analyze data, reflection with observation data
