At its final meeting in 2021, the Atwater-Cosmos-Grove City School Board unanimously adopted a $3,246,038.96 total levy, which is $195,000 (or 6.39%) higher than the 2020 levy of just more than $3 million.
Most of the increase is designated toward general educational expenses ($1.6 million), and is expected to cover approximately $200,000 in higher costs, including a 3% increase in teacher and other district staff wages. The $1.4 million designated for debt service declined slightly (by $38,891) from this year’s debt levy.
The total levy is identical to a proposed levy adopted earlier this fall, after school officials determined that their September estimates would likely provide what the district needs to keep its educational program going strong for the upcoming school year.
As in previous years, the local property tax levy is expected to cover just a fraction of the district’s annual operating budget, which exceeds $11 million. Most funding for public school education in Minnesota (approximately 75%) comes from funds allocated by the state Legislature. Every December, local school boards meet to certify local levies to bridge the gap between what is received from state (and to a lesser extent, federal) government and what is needed to operate a quality local program of education.
At a public hearing immediately prior to the Dec. 20 board meeting, Business Manager Wendy Holle presented a breakdown of the anticipated revenues and expenditures for the next fiscal year, along with background information about how the school is funded. No district residents came forward to speak in favor or in opposition to the levy proposals.
Board approves audit report
In other critical action related to district finances, the board approved the annual audit report presented by Andy Grice, a certified public accountant from the Bergan KDV firm. Grice told the board that the audit was more complex this year, due to extra state and federal funds which came in to help offset the additional expenses incurred during to the COVID virus epidemic. These expenses included sanitary protocols and greater use of computer and Internet technology, along with remedial measures needed to help students with lessons missed.
Grice told the board that the district received approximately $487,000 in extra COVID-related funding. During 2020, the district spent, on average, $13,510 to educate each enrolled pupil. The state average is $13,628.
He explained that about 44.4% of general fund expenditures go toward regular instruction, 16.7% to special education, 1.6% for vocational instruction, 12% for buildings and equipment, and 15% toward pupil and instructional support services. About 5.3% goes for district/school administration.
On the revenue side of the general fund, 76% ($8.9 million) came from the state of Minnesota, about $1.7 million from property taxes and other local sources, and more than $1 million from the federal government.
The district’s fund balance currently stands at $3,733,690, an increase of more than $400,000 from last year. To maintain cash flow, district policy is to keep 20 percent of its annual budget in reserves; the current fund balance exceeds 30 percent. About one third of this balance is designated for certain items, such as staff development or health and safety projects; approximately $2.3 million is unassigned.
There are separate funds and levies for food service and community education (which includes the district’s robust preschool.) Those programs are partially offset by user fees.
Grice said the district complied with standard accounting practices, with the exception of not having enough separation of duties within its business office — a typical issue for small districts due to only a few bookkeeping staff employed.
Grice indicated that district enrollment is about the same as last year, and that open enrollment now has a positive net effect.
Attendance issues
- Since state funds received by schools are based on formulas derived from student attendance, school boards monitor enrollment and attendance data. Although ACGC’s overall enrollment has stabilized in recent years, daily attendance has been affected by the pandemic. Principals reported that, at the elementary school, attendance hovers around 93%, and 92% at the high school. This is down from district daily attendance goals of 95% or more.
- There was also a statewide prank in which non-specific threats of school violence were spread on social media. Although school remained in session on the referenced date, Dec. 17, 63 ACGC students and 18-19 staff stayed home that day, forcing administrative staff to scramble to cover for absent teachers. Between this prank and cases of COVID-19, substitute teachers have been in short supply this fall.
- Last year’s hybrid and distance learning prompted some students to neglect schoolwork, resulting in a number of high school students losing credits in required coursework for graduation. Principal Robin Wall reported that 20 juniors (out of a class of 60) are missing credits and need to do remedial work to catch up. Credit recovery is being offered Wednesday afternoons at the high school.
Personnel matters
- The School Board hired Erica Boeyink as a long-term substitute teacher, Tracy Swanson as payroll clerk, and Janell Doty and Sherry Swanson as paraprofessionals. Charmaine Nordin was hired as an assistant cook. Lidia Perez resigned as custodian.
- The school board will reorganize for 2022 at a brief special board meeting at 7 a.m. Jan. 11.
