[2:18] Thank

[2:25] you, everyone, thank you for having me tonight. As mentioned, I'm just going to hit some highlights here. More about the process of the audit. Sometimes whenever we look at the audit, really, the audit itself, the financial statements. It's really the responsibility of management for all of that with, as mentioned, the different entities we work with.

[2:47] But sometimes it's looked at differently if we're working with a small nonprofit or small

[2:53] municipality versus some of like North Island communities.

[2:57] So what is our role as your auditor?

[2:59] So really as your auditor, we work through the board, and our goal at the end of the day

[3:04] really is to issue an opinion on the financial statements.

[3:07] So your financial statements, there's both numbers in there, and there's also footnote disclosures

[3:12] that kind of go into more detail on what those numbers mean.

[3:15] Whenever we perform that work, we have to do it under generally accepted auditing standards.

[3:21] And then additionally, because you, as most school districts who work with,

[3:25] expend more than $750,000 in federal funds.

[3:29] You also have to undergo what we call a uniform guidance audit or a single audit,

[3:34] which means we're not just looking at the numbers, but we actually picked one of the federal programs

[3:39] for which you expend money, and we have to do compliance testing as well.

[3:43] And we do that. We follow government auditing standards, which requires us and the staff at

[3:49] our firm to undergo more training specific to auditing governance. And then we follow

[3:53] those federal guidelines as well. So really, the goal of the audit is not just that financial

[3:58] statement opinion, but also an opinion on your compliance. What else do we do? When we come

[4:07] in every set of financial statements really has significant estimates, disclosures, and

[4:15] then each year you look at your accounting policies and you'll see up there, GASB 96.

[4:20] The GASB is the government accounting standards for their who sets forth what your financials

[4:24] are supposed to look like.

[4:26] In the current year, you adopted this new standard along with all the other school districts

[4:31] in Pennsylvania. And basically what it did was lay out some rules for if you have any

[4:37] subscription-based technology agreements, meaning if you have any long-term agreements

[4:41] if you're in the for-profit or non-profit world, there's a version of this related to

[4:46] leases over the past couple of years. It's been a very big deal to basically put everything

[4:50] on the balance sheet and verse it up. We did look at that you adopted that policy this year.

[4:55] In addition, we always get good cooperation from management and staff.

[5:02] When we come in here, your team is ready.

[5:05] We always wrap up the audit in a timely basis.

[5:08] And I will say, especially over the past couple of years with the stressors of COVID, or

[5:13] sometimes, depending on the district we're working with, the business manager sometimes is part

[5:19] time HR, part time, something in the cafeteria. There has been both school districts and

[5:26] most of our governmental audits, a lot more delayed audits, audits that are here behind.

[5:32] So staying the course and staying on schedule like you always have been seems kind of mundane

[5:38] if you will, but actually it's becoming less and less common just with everyone's stress

[5:44] more than. So I'm happy to report that and that really nothing's changed here

[5:49] from a couple of years ago. We come here at the information's ready and you

[5:53] really do take responsibility for your numbers and make sure they're accurate

[5:56] before you hand them over to them. I mentioned accounting estimates. These are just

[6:03] some big numbers just so you're aware. So within your financial statements you

[6:07] actually have to report an allocated portion of basically the Peezer's

[6:12] deficit that is out there. So you can't control that. We get the numbers from the state

[6:17] and the same when you see OPEB liability as post-employment healthcare benefits is what that is.

[6:25] So those are long-term liability. The state has actuaries calculated basically what your piece

[6:30] of that is that goes on your financial statements. But really those numbers change from year to year.

[6:36] they're based on expected investment returns,

[6:39] all those actuarial tables.

[6:42] So just so you know, those are what we point to

[6:44] in this section is the biggest estimates

[6:46] within your financial state.

[6:52] So what is we doing when we come in here

[6:53] and do the audit?

[6:55] Really our objective, like I said,

[6:58] is the issue that opinion.

[6:59] We do that.

[7:00] We come in and you know, most of we start

[7:02] with where we were last year,

[7:04] but we obtain process narratives

[7:07] about how you have your internal control setup.

[7:11] We do walkthroughs and follow those through the transaction cycle

[7:14] to make sure the right person is signing off the right thing

[7:17] and the computer system is allowing something to happen.

[7:21] We then pick samples.

[7:22] We usually have samples of 25 or 40,

[7:25] but for example, we would pick 40 random payroll payments,

[7:30] make sure those are supported by the union contract or other agreements,

[7:33] trace them through the same thing on the disbursement side.

[7:35] We look at some large disbursements, some credit card disbursements, other disbursements.

[7:41] Everything we do, we really sample transactionally.

[7:44] And then on the balance sheet side, we confirm your cash and investment balances to the extent

[7:49] you have real estate taxes or under-income tax receivable.

[7:52] We do the same thing, they really confirm those and make sure they're collected after the

[7:55] end of the year.

[7:57] We read board minutes.

[7:58] We do all of that in the end to express that opinion on the financials.

[8:02] Now I mentioned in addition to just your financial numbers, we also have to do compliance work.

[8:09] So CFA is your schedule of expenditures of federal awards.

[8:12] You're required to basically compile a list of your federal expenditures for the years, for the year.

[8:18] And we go through a process and generally tick one of your biggest expenditure programs

[8:23] and perform detailed testing on that.

[8:26] That had been the ESSA program over the past couple years for a lot of districts.

[8:31] this year the way it worked out in a special education funding, so with that we

[8:36] not only have to test that you spent the money appropriately and for an

[8:39] eligible purpose, but we also have to test that you have internal controls to

[8:43] make sure that happens. So one of the toughest things on my side is you spent all

[8:48] the money correctly, you ended up at the right place, but sometimes you can still

[8:51] have a finding even if it was all right in the end if something could have gone

[8:56] wrong, you don't have a control in place to catch it. So it's a pretty high

[8:59] standard for that I always say whenever we look at these audits it's not 90% as an A it's like

[9:05] 98% is what you need to get the pass grading not have finding. So as a result of that audit then

[9:10] we also issue two more reports tied in with that similar to the report on the financial statement

[9:17] as part of the audit package if you will. So I am happy to say before I get into my name we had an

[9:25] I want to fight opinion on the financial statements, which is the best type of opinion you can have,

[9:31] basically saying, we got to the point where we were able to satisfy ourselves as to the accuracy of the numbers and the disclosures

[9:38] and didn't have to make adjustments to get there.

[9:41] Now I always like to point that out because we do work with the number of entities where we come in

[9:46] and we're always at after the end of the year.

[9:48] So if we're at the end of the year and we're making adjustments,

[9:51] We'll then potentially you are looking at those numbers throughout the year to make decisions.

[9:56] So I think it's important for you to know where we come in here both this year and historically

[10:00] we do not have significant adjustments to the numbers that are being used throughout the year.

[10:06] So in addition to the unmodified opinion on the financial statements,

[10:10] we do not have any findings related to federal awards

[10:13] or if we did have any other significant internal control issues

[10:18] that we could also report as a finding.

[10:21] So, no findings anywhere where there could be.

[10:24] Additionally, we sometimes issue,

[10:26] and normally do issue a management letter,

[10:29] which is our recommendation to management

[10:30] for other items involving internal control.

[10:34] Really, the only thing we historically pointed to here

[10:37] is just what are the new standards coming out,

[10:40] but you really have structured things

[10:41] and with the finance office.

[10:43] Being structured like it is,

[10:45] is we don't have some of those internal control recommendations.

[10:48] And now when I talk about the turnover or people being stretched thin is where we've

[10:52] seen a lot more of that over the past couple of years is there's just not enough time to

[10:57] do the ideal internal control and those things kind of swap up.

[11:01] So I'm happy to say we don't have anything to report on that some of these.

[11:04] So that really hopefully very brief and quick summary of what an audit is and what the

[11:12] results were.

[11:13] I am always say, we're your auditors year round, so if any question ever arises, anyone can

[11:20] always reach out through Mr. Hauser and get to me in my information here.

[11:27] But if anything comes up, we're always happy to help.

[11:31] Any questions?

[11:34] Do any board members have any comments or questions for Mr. McCall?

[11:40] I would like to say thank you so much for coming tonight and giving us this report that we've

[11:44] never had before.

[11:45] I think it's really wonderful to have kind of high level overview of what you do.

[11:48] And thank you for your 100 page report.

[11:51] And Mr. Hauser, I would really like to thank you and your team for all that you do, especially

[11:56] what led to that last page of the report that said there were no problematic findings, anything

[12:01] like that.

[12:02] And just for anyone in the community listening, the audit is available on our web page, correct

[12:07] Mr. Hauser?

[12:10] The audit and financial statements are available on the web page that we can get to right

[12:17] from the homepage.

[12:18] There's a budget finance link right there as well as all of our state reporting in our

[12:22] office.

[12:25] Thank you so much, Mr. Houser.

[12:26] And I looked it up earlier today.

[12:27] I believe you can just Google North Allegheny audit and it should take you, it should take

[12:30] you, you should get a link right there.

[12:32] Thank you both so much.

[12:33] We

[12:40] will move on to speakers on voting items.

[12:43] We have no pre-registered speakers.

[12:45] Is there anyone in the audience who would like to make comments?

[12:53] Seeing none, we will move on to the approval of the minutes.

[12:56] Ms. Hardy.

[12:57] Thank you, Mrs. Ware.

[12:59] This evening, the Board will vote to approve the minutes of the December 6th and December 13th.

[13:07] Second.

[13:10] Any comments on the minutes?

[13:13] Then we are ready for the vote.

[13:16] The vote is open.

[13:25] Sorry, now it's open.

[13:27] The

[13:45] vote is closed and passes unanimously.

[13:46] Lastly, thank

[13:52] you, Ms. Wideman.

[13:54] Before I forget, I did want to note that Mr. McClure is missing tonight, and he is out

[13:59] of town for a funeral.

[14:00] And I should have mentioned that earlier, but I now I was going to do it now before I forget

[14:03] again.

[14:05] Given last week, we discussed all the items on our folder.

[14:08] We are going to proceed with a consent agenda if I can get a motion for that.

[14:12] I so move.

[14:18] When I turn it over to discussion for board members, I would like to let our student representatives

[14:22] just have a chance to share anything from their folder.

[14:27] Thank you, Mrs. Warner.

[14:29] CPR Club has been working with SCCLA

[14:31] to provide a CPR certification course.

[14:33] Additionally, in December, they welcomed

[14:35] a guest speaker who taught members

[14:36] about seizures and seizure first day.

[14:39] In addition to their collaboration with CPR Club,

[14:42] SCCLA is preparing projects for the PASC-CLA

[14:46] State Leadership Conference.

[14:47] Members are also constructing pillowcases

[14:49] for cases for smiles.

[14:52] During January, Interact Club plans to provide small gifts to the main office staff to show

[14:56] appreciation to our work. For the more students will participate in the

[15:00] Our act is strict, 7305, trivia competition, and write letters to senior citizens living in isolation.

[15:05] Team members of Interact School serve as judges for the NA Middle School writing contest.

[15:10] In the community, they will serve as mentors to students at Pittsburgh Grand View in third grade.

[15:15] Finally, members are working on environmental projects to promote sustainability and raise awareness about the environment.

[15:22] During January, NHS continue to run McKnight Homework Club and peer tutoring in addition to the elementary tutoring at Angomar and Hosec Elementary.

[15:30] You volunteer opportunities include the Battle of Books and the Fragile by Myler Race.

[15:36] Over 3,679 hours have been tracked during the first semester.

[15:40] They're on track to break the record.

[15:41] Thank you.

[15:45] Thank you Mrs. Warner.

[15:48] Science Club, students of Science Club are conducting experiences in outsizing data and preparing

[15:54] their presentations for upcoming fairs.

[15:57] They're preparing for the PA Junior Academy of Science Regional Competition, which will

[16:02] will be held on Saturday, February 3rd at Baldwin High School.

[16:06] NAI Interact decorated the cafeteria floor area for the winter of the Wonderland project.

[16:12] Recently, they labeled 131 street drains and promoted awareness for clean and fresh drinking

[16:19] water.

[16:19] They also set up a Martin Luther King Jr. display near the attendance office where students

[16:25] were allowed to write their dreams and ideas on sticky notes to place in the clouds.

[16:31] HOSA had a NA graduate speak about their experience at HOSA, they continued to prepare for the state leadership conference and also plan on inviting an emergency physician to meet later in January.

[16:46] Thank you, Ms. Motik and Ms. Paganato.

[16:51] Ms. Washington.

[16:52] We had the motion for the consent agenda. I think I do need to take a voice vote.

[16:57] Okay. On that, all in favor of consent agenda.

[17:00] I. I. On the item. Just on. I are not to have any opposed. Thank you.

[17:14] Do we need to make

[17:15] a motion on the item now?

[17:22] I will move all of the items except for on myself for the human

[17:28] resources report item I and numbers three and six. I will be abstaining. So you'll move those

[17:35] Yes, I'm moving all items that are abstaining from the human resources board report, which is I and

[17:45] particular items number three and number six, please.

[17:49] I'll second.

[17:50] All right, move by Mrs. Blackburn and seconded by Ms. Britton Docher.

[17:55] Before I turn it over to the rest of the board for comments, I did just want to mention there are three items that have been added to the

[18:01] Since our last meeting, and those are an advertising agreement, wage status changes

[18:06] for two administrative employees, and the appointment of an assistant principal at

[18:09] Nash.

[18:10] Would anyone like to comment on anything?

[18:14] Have to brief it.

[18:17] I would like to comment on that we all had the opportunity to interview Mr. Garrett Miller

[18:22] last week, and it was, I was grateful for that opportunity, and I am excited to have this

[18:28] vote tonight, and I believe we're ready for the vote.

[18:31] vote. The vote is open.

[18:48] The vote is closed and passes unanimously with the two abstentions

[18:52] from Mrs. Blackburn. Congratulations.

[19:05] Congratulations, Mr. Garrett. Mr. Miller, we are thrilled to have

[19:09] you here. I'm excited that Mr. Bouchak is here. We are all ready to welcome you to North

[19:15] Allegheny and thrilled about you joining the district. Would you like to say a few words?

[19:44] Thank

[19:54] you so much and thanks to Brooks for joining us moving

[20:03] on to special reports by the board.

[20:08] The solicitor already provided an electronic report, is there anything else you would like

[20:12] to add?

[20:16] I don't see any, so moving on to Dr. Simcovia for the Citizens Advisory Committee Report

[20:21] and the North Allegheny Foundation Report.

[20:24] The next Citizens Advisory Committee meeting will be held on February 5th.

[20:29] North Allegheny Foundation will be hosting their annual alumni, Gaila, and dinner tomorrow

[20:34] night.

[20:35] Thank you for all of those who purchased tickets and supported the event in other ways.

[20:39] Although ticket sales are closed, you are certainly welcome to support the organization

[20:43] by making a direct donation.

[20:45] North Allegheny Foundation has some fantastic involvement

[20:49] with supporting grants that directly affect our students

[20:53] and teachers.

[20:55] Thank you, Dr. Simcoviac.

[20:57] Mrs. Blackburn, the AW of Badi's report

[20:59] and the legislative report, please.

[21:02] Thank you, Mrs. Warner.

[21:05] AW of Badi has some things going on.

[21:08] Everybody's just coming from a break.

[21:10] but I did want to go over. We were sent these students of the month and we were sent them

[21:20] late because everything with the break, everything comes a little bit later. But we have Abigail

[21:28] Shapper for advertising design, Marshall Ryder for Automotive Collision Technology, Darren Ross,

[21:38] carpentry and building construction, Gretchen Shellisdak for Cosmetology,

[21:49] Erin Cuba for Health and

[21:50] Nursing Services,

[21:54] Owen Kirkpatrick for Network Engineering and Cybersecurity, Benjamin Stover for

[22:01] Smartest, and Evangeline Hurtzler for surgical sciences, and our last one for veterinary sciences,

[22:12] is Dylan Tatil. So as we read all of these names, our students are doing wonderful. And we

[22:20] also have heard a lot of new different things going on at the AW Baby Career Center.

[22:27] The

[22:27] numbers keep going up every year. So right now, they are looking at doing an expansion, having

[22:35] an addition. So that's the latest thing we're talking about. We are going to be getting a

[22:39] a presentation, and of course at this time of year everybody's looking at budgeting,

[22:44] that's the other big thing, and with an addition, of course that would increase the budget

[22:51] quite a bit. So those are the things we're talking about, and we have a meeting tomorrow,

[22:57] everything's been extremely preliminary. We have not seen anything yet that we can really say

[23:04] where we're going, you know, we're looking at the area where they're talking about doing an

[23:09] expansion. We're leaning toward building up but it's all very preliminary so I'll have more

[23:17] in the future on that. Our meeting tomorrow will tell us more. We did approve a security camera

[23:25] system where we'll have service for 10 years. We approved our solicitor for the next year.

[23:32] 24 students going to FCCLA, that's a big state contest where I'm hoping to report in the

[23:40] future how great we did and it's all mostly been budget and I will tell everyone I expect

[23:49] our portion to go up for the next couple of years because I expect us to vote to expand

[24:01] We've had to tell students, they can't be in certain classes and so forth because they're just in the room right now.

[24:10] So that's AW Baby Career Center. We'll know even more tomorrow.

[24:14] And honestly, on the legislative, everybody knows the only thing really going on is national things in the country.

[24:23] I see people talk about primaries and different things, but because everyone has been off

[24:30] over the holidays, there isn't really anything to report, but I do expect there to be bills

[24:37] and things going on at the next meeting that we can talk about.

[24:41] And that concludes my report.

[24:43] Thank you, Mrs. Blackburn.

[24:46] We move on to speakers on non-voting items.

[24:48] Do we have any speakers this evening?

[24:51] Mr. Harrison, you

[24:59] have two minutes.

[25:01] I've been even John Harrison 1473 headwind.

[25:05] Lastly, I asked a bunch of questions

[25:08] and did not expect to get the email that I got.

[25:10] Dr. Highland, I can say in coming to meetings

[25:14] for the last 12 plus years,

[25:17] you're the first superintendent that is sat down,

[25:20] taken the time to go and answer the questions

[25:24] that somebody asked from the public.

[25:26] It is greatly appreciated and it is, I can't say enough on what that means to the general public.

[25:35] So thank you for what you do and it's got to be great for everybody to stop here working with you because it is appreciated.

[25:42] Thank you.

[25:45] Thank you, Mr. Harrison and Dr. Highland.

[25:52] Closing items. I have no announcements or reminders.

[25:57] And seeing none from anyone else, I adjourn this meeting.

North Allegheny School District, PA meeting

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