Regular Meeting — 6:00 PM, Media Center at Mt. Pleasant Community High School
The July 20 agenda includes review of the district's FY25 financial audit, discussion of future board-policy review cycles, FY27 funding for education support personnel, board professional development, several contracts, personnel and open-enrollment items, and an update on the district office move to Central Campus.
Key Items on the Agenda
FY27 Education Support Personnel Funding
The superintendent's report includes an update on state funding for education support personnel. The packet says Iowa provided $14 million statewide for support-personnel increases in FY25 and FY26 under SF 2443, while SF 2201 changed the statewide amount to $7 million for FY27.
Mount Pleasant received about $51,178 in each of the prior two years and distributed the funding among hourly employees as a November retention incentive. For FY27, the district anticipates receiving a little more than $300,000 and says it plans to allocate the money in the same manner.
FY25 Financial Audit
The board is scheduled to review the district's fiscal year 2025 audit, with the director of finance expected to present the report in detail.
The independent auditor issued unmodified opinions on the district's financial statements. The audit reports that total district net position increased $814,066, or 2.52%, to $33.08 million as of June 30, 2025. At the same time, total revenues declined 7.06% to approximately $30.12 million, while total expenses increased 3.92% to approximately $29.30 million.
The district's General Fund balance declined from $7.87 million to $6.65 million. The audit attributes the decrease primarily to lower federal revenue and higher expenditures, including increased other-instruction spending.
Financial Pressures Identified in the Audit
The audit identifies several factors that could affect the district's finances going forward:
- Limited increases in Supplemental State Aid are putting pressure on the General Fund as operating costs rise.
- Declining enrollment is reducing state funding tied to student counts.
- The district has identified a need to reduce approximately $1.8 million in General Fund expenditures.
- The district plans to phase those reductions across FY27 and FY28.
The audit also notes that FY25 expenditures exceeded the certified budget in support services, non-instructional programs, other expenditures and in total. The auditor recommends amending the certified budget before expenditures exceed budgeted amounts; the district's response says it will do so.
Audit Findings to Watch
Although the audit reports no material weaknesses or significant deficiencies in internal control over financial reporting and no material financial-statement noncompliance, it includes several statutory reporting findings.
- IRS penalty: Auditors identified an IRS penalty resulting from an untimely federal tax deposit. The district attributed the issue to personnel turnover, said the required tax payment was remitted after discovery, and reported that it appealed the penalty and requested abatement.
- Enrollment reporting: Certified enrollment was understated by 0.47 students, and supplementary weighting was overstated by 0.019. The audit recommends working with state agencies to resolve both items.
- Student Activity Fund: Auditors found instances in which the district purchased student prizes from the Student Activity Fund. The district said the existing practice for after-prom prizes will continue for the current school year because donations have already been received, but responsibility for donations and prize purchases will move to the after-prom parent group beginning the following school year.
Contracts and Technology
Annual Bus Propane Contract
The board packet presents two propane bids for the 2026–27 school year:
- Agriland FS, Inc.: $1.195 per gallon
- B&B Propane: $1.329 per gallon
Agriland's proposal covers July 1, 2026 through June 30, 2027 and includes installation of a propane tank monitor at no lease cost. The B&B proposal is based on 17,000 committed gallons at $1.329 per gallon, with listed contract costs of $22,593 and a required prepayment of $21,237.59 after accounting for the existing account balance.
Infinite Campus Agreement
The agenda also includes an Infinite Campus End User License Agreement. The agreement covers student-information-system products and services, including licensing, hosting and support, and states that the district retains ownership of student education records stored within Infinite Campus.
The attached pricing schedule is based on 1,700 students and lists a 10-month initial term beginning September 1, 2026. After credits for amounts already paid, the schedule lists an initial-term total of $3,433.33 and annual recurring fees totaling $40,255.
First Presbyterian Church Bus Rental
The packet includes an agreement between the district and First Presbyterian Church for use of a district school bus from June 12 through June 16, 2026. The agreement sets the rental charge at $50 per day plus $0.50 per mile, with the church responsible for returning the bus fully fueled, paying driver costs and providing adequate insurance.
Policy and Governance Items
Creating a Policy Review Cycle
The board is scheduled to discuss establishing a regular policy-review cycle. The packet states that board policies must be reviewed at least once every five years and recommends creating a structured cycle so the district can meet that requirement while allowing adequate time for review.
Annual Policy Review
A separate agenda item addresses policies that must be reviewed annually because of legal or regulatory requirements. The packet notes that accompanying exhibits or regulations must also receive annual review when applicable.
Board Professional Development
The board is scheduled to discuss professional-development opportunities. The packet points to training through the Iowa Association of School Boards and says the district could also consider locally developed training.
The IASB materials include its Awards of Achievement program, webinars and in-person learning opportunities. Self-led learning completed between November 1, 2025 and October 31, 2026 must be self-reported by October 31 to count toward the current recognition period.
Consent and Routine Business
The agenda recommends approval of personnel and open-enrollment items as part of the consent agenda.
Personnel materials list resignations, new selections and transfers. Several proposed hires are identified as pending background checks and licensure.
The open-enrollment document recommends approval of three listed student requests for the 2026–27 school year, including students moving both into and out of Mount Pleasant.
The board is also scheduled to consider approval of the meeting minutes, claims and financial reports as presented. Supporting financial materials include invoices, Friday checks and an Apple Financial Services payment of $437,602.28 identified in the Debt Services Fund.
District Operations
Central Campus Office Move
The superintendent's report says the district is in the process of relocating its offices to Central Campus. Movers were in the building July 15 and 16 to move nonessential furniture and equipment, while district operations remained open.
The district expects to welcome the community to the new facility in August.
What to Watch at the Meeting
The FY25 audit is the most consequential financial item in the packet. Beyond reviewing historical results, the audit points to declining enrollment, state funding constraints and a planned $1.8 million reduction in General Fund expenditures over FY27 and FY28.
The board will also have several forward-looking governance and operational questions before it: how to structure a recurring policy-review cycle, how to use an anticipated increase in FY27 support-personnel funding, what professional development board members should pursue, and how to proceed with the propane and technology agreements included in the packet.
