Capital School District
Transcript, October 28, 2026
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Showing 176 of 176 statements
Good afternoon, today is Wednesday, October 28th. We are here for our special Board of Education meeting. What is the pleasure of the board?
Ms. President, I make a motion we enter into public session for the reasons set forth in the agenda.
It's been moved and seconded. Any questions or discussion on the motion? Let's vote by the usual sign of aye. Aye. Any opposed? Motion carries. 1.01 Roll call to establish a quorum. Ms. Streffeler, do you mind doing a roll call to establish a quorum, please?
Speaker
Present.
Speaker
Here.
Speaker
Present.
Speaker
Good evening.
Speaker
Present.
All board members present. 1.02 Presentation. What is the pleasure of the board?
Pleases the board, I make a motion we defer 1.02 tonight's presentation to the regular scheduled November Board of Education meeting.
Is there a second? Any questions or discussion on the motion? Let's vote by visual sign of aye. Aye.
Any opposed? Motion carries. 1.03 Our financial report, September 30th. Ms. Tucker? Hi.
Ms. Tucker
Good evening.
Good evening.
Ms. Tucker
I am here to present the financial report for September. There were some questions I received that were submitted by Mrs. Geist. So did you just want me to go down those to answer your questions?
If you would like to just answer the questions or if you'd like to present the reports and, however works best for you to explain and address the questions, whether it's embedded in or directly.
Ms. Tucker
Sure. Your first question was about the totals for the state, local, and grand total of the federal funds, which is referring to page three, the revenue report, the financial revenue report.
Do you have this, It is the revenue page?
Ms. Tucker
Yes, yes.
Or yes.
Ms. Tucker
Okay. So in terms of the totals not matching, so the budget amount, the 99 million, is a total, that column is a total. The received column is a total. The anticipated receipts column is not a total. It goes across, so it's the budget minus the received gives the 4.1 anticipated revenues expected to be received. So I didn't- so I think there's just some confusion that the anticipated receipts column was a total column and it's not. It's the difference of the budget minus received amounts.
Okay. So that anticipated receipts that we're looking at is not a total column.
Ms. Tucker
Correct.
Okay.
Ms. Tucker
So it's the amount- the anticipated receipts is the amount remaining to be received based on the budgeted amount and what has been received.
Okay, so, but when we have areas where we have zero budgeted amounts...
Ms. Tucker
Mm-hmm.
...and then we have received moneys...
Ms. Tucker
Yes.
...where is that- if we've got 8 million anticipated receipts...
Ms. Tucker
Correct. So the budgeted amount of 99 million and the received amount of 95 million, those two columns are total columns. So if you subtract the 99 million from the 95 million, you're left with the 4.1 million to receive. So that anticipated receipts, I do see where there can be confusion, but it's not an anticipated receipt of 18- of 8 million, it's only an anticipated receipt of 4 million based on the budgeted minus received.
But if we have 8 million difference between the formula salaries and the received salaries...
Ms. Tucker
Mm-hmm.
...right...
Ms. Tucker
...right, but the report isn't generating it the way it's...
No no, I get that. My question is is if we have budgeted amounts...
Ms. Tucker
Mm-hmm.
...and then we have received amounts and see that there's 8 million difference there...
Ms. Tucker
Right, and if we...
...and you get down to the total state funds, is the total state funds, because my thought is is if we've got $8 million difference there between those two,
as I look down across the other columns, we don't have a significant difference in the received amounts versus the budgeted amounts except for those areas where we have no budgeted. Like so we have the zero is budgeted, but we have received moneys?
Ms. Tucker
Correct. So yeah, so that can- that can be updated manually. It's just the way this report runs. So the budgeted amount for formula salaries, that's what we're anticipating, it can be- that budgeted amount can be adjusted based on actual figures based on what we receive from the state. That's just our anticipated budgeted amount, but these columns, they can be adjusted for the actual figures once we've received them.
Okay. So what we would anticipate then would be that where it says total state funds received, if we were to look at these anticipated receipts coming in, our expectation is is that we would see those moneys coming in to the received, even though they don't show up in the budgeted, because we had some of the areas that were budgeted as zero? So the received could- would be more than what the budgeted was because those three areas didn't have a budget, and so we would receive more than what we had budgeted?
Ms. Tucker
Correct, because so that received amount is what we received. So let's look at Ed Sustainment funds. We did not budget amount because that amount fluctuates based on unit count and what the state gives us. So that's why there was not an amount put in the budgeted amount. We can go back and adjust it and add that there, and it will match what we've received. So then essentially, yes, the budgeted amount will be adjusted.
Okay, and so that received amount should result in more than our budgeted amount.
Ms. Tucker
The received amount will stay as it is, our budgeted amount will change from zero to the amount received.
Do- and would we then have a document that talks about how we're utilizing those budgeted funds? Because if the budget right now is zero...
Ms. Tucker
Mm-hmm.
...do we then have documentation that says, hey, here's our Educational Sustainment Fund for the budget and what we've budgeted to use those funds for?
Ms. Tucker
Correct. Like, yes, we could- that's not something we have on file. We use our Ed Sustainment funds for payroll. So that can- we can share that information.
Okay. So that's very helpful in understanding. So in looking at it, it would look like they would be totals that should...
Ms. Tucker
Correct.
...that should match. Okay, so I think then that gets to my second question is thinking about how we're utilizing those funds that are in received that did not have a budget. So that gets to that second- so you've addressed that first question as to why they don't match, so thank you very much. But now as we look at that, that's where I would like to think about those other questions.
Ms. Tucker
Yes, and our tech block grant, that is used to support our technology staffing. For payroll.
And we have a- our technology block grant, we have itemized of where those mon- moneys are spent, and how that's spent and everything that we have available or...
Ms. Tucker
So that's part of our budget. The- as I said, this- this report needs to be manually adjusted, but our tech block grant funds we do use for our technology payroll, and that is a report we have to submit to DOE yearly of how those funds are utilized.
Okay. That would- that would be helpful. I think that just helps clarify some of the questions, then.
District staff
So, if just to clarify all of this, it's simple. All the- all these revenues are basically what we've already recorded in the budget. They are all in the budget. This is just capturing as we receive them from the state, so they are alver- they are already spoken for, it's not- it's not like we just collected new money that we didn't know was coming in. So when you look at our budget and you see whatever column the division one column, all we're trying to do is match up to that number. So as- as we collect more revenue, as as as the finalized unit count, as it starts to they're going to start releasing more funds to the districts once they now know the unit count, and it goes both ways: if your unit count goes down, your revenue is going to go down, and so guess what we going to so do? Well whoever is here is going to make adjustments to these columns and they're going to adjust them so that the final allocation from DOE would match the budget line and the- and that will equal your received lines.
So that, for example, the technology block grant, because we filed that grant report, we have a budgete- we have a budget for that and that budget matches what we've received?
District staff
Ultimately if that's going to be the final answer, the final answer when all this is settled in December, January, is if the final Ed Sustainment on like say technology block grant, let's say that number is 189,000, our budgeted is going to show 189 and our received will ultimately show whatever that final DOE number is as well. So.
And so we have received all of the anticipated educational sustainment funds, technology block grant, and then there's the other state revenue? All of those have been received because I don't see any anticipated receipts pending there?
District staff
Yes. Now remember once again, we get preloaded funds, that's what you see here. All of this can be adjusted upwards or downwards...
District staff
based on unit count. So if the unit count has gone down, which I hear it has, those some of those numbers will go down, so.
Speaker
Okay.
District staff
It's it's the collections as of September 30th. It's of as of this date, the collected column the receive column is how much we've actually received. We're going to adjust those the budgeted numbers get updated based on what we final receipts will look like when we have the numbers from DOE.
Speaker
Okay. And so when we adjust that budget, we'll have the documentation around how those moneys are used as a part of that block grant. That'd be easy for someone to look at and say, "That's how they use these moneys"?
District staff
Yeah, that's already it's already in the budget already.
Speaker
Okay.
District staff
In the finalized budget, those numbers get updated as well so that they both match. But but remember when state funds are already they come with rules already. They're already spoken for, so that's we it's not a conversation of, "Oh, how do we want to spend this?" When they send the money, we need you need to do A, B, C, D with this. And so all these funds are already spoken for.
Speaker
And what is the genesis of the other state revenue?
District staff
So we have So the way just so you know, this this um this report is a statewide report. Data Service kind of gives a general um produces this general report so that it helps districts present to their boards so that, oh, we almost have a consistent way across all districts to present this document. So, um the the major categories you see here are the major categories: Division I, we all have it; Division II, we all have them; cafeteria funds, we all have them. So they covered all the general areas, and whatever the other state funds are all the remaining allocations that come across in the course of the year. So, you know, you may get some of it some this year, you may not get it again next year. So it's all the other funds outside of these major categories of funding.
Speaker
Okay. And that the Educational Sustainment Fund, that 1.2 million, is that aligned with the reinstatement of those funds from the General Assembly in the last budget bill? Does that seems to match that or is that different?
District staff
It's it's It's a separate line they used to cover that.
Speaker
Okay. Thank you.
Ms. Tucker
The next question was the donations um and does that include the Hartly donation? That does not include the Hartly donation. Um I did reach out to Hartly for uh update on if they received the check yet. They There's a help desk ticket that I need to put in cuz I did our part, but they still haven't received the funding, so I was told to reach out to the help desk. But that 16,000 does not include the Hartly donation. Um and unfortunately our system is down today to be able to see the revenue, so I couldn't get the exact 16,000 for you, but I can send that in a follow-up tomorrow once our system is back up cuz all of that is kept electronically.
Speaker
Thank you.
Ms. Tucker
Mhm.
Ms. Tucker
All right. And then you said you were asking about the school budgets, um the building budgets, and why some are at less than 10%. So our building budgets are allocated to our building principals in the building based on their unit count. Sometimes when a fiscal year is ending, if they still have funds remaining, they encumber those funds to help with expenditures for the current year. So the way a principal uses their building budget is pretty much their full discretion. There are really no guidelines around it. Um besides certain purchases at which we push back if we see those purchases come through. Um but if they have encumbrances from the previous year, they may be using that first before they start using their current FY27 funds, and that's why you'll see differences in some using 60% or some at 15%. It's just at their discretion of how they're spending their funds.
Speaker
Last year when we talked about the budget, we uh had a conversation about some of the um the lagged I believe it's federal funds, the lagged federal funds that we have an additional amount of time to spend, and I think that's coming up, what that lag is. Do we have any of those funds that have yet to be expended, and do we have a timeline for some of those?
Ms. Tucker
For federal funds?
Speaker
For federal funds where we have that where they're the FY25 funds, I believe it is, that still have to be spent?
Ms. Tucker
I will check on that and get back to see if we have any FY25 funds left.
Speaker
That's coming up I think what the is it the end of this month or
Ms. Tucker
Yes, that email from DOE, yes.
Yeah, please. Um In regards to the school budgets, how often are they reconciled with the business office? Just to make sure everybody's on the same page.
Ms. Tucker
So in the beginning of the year, I load them with their previous allocation. Once unit count is finalized, which will be done in November, the allocation is adjusted up or down based on their final unit count. How often It is the building's responsibility to reconcile their building budgets. We do see their budgets in DSC, and our main concern is that purchases are in accordance with the state of Delaware guidelines in the budget and accounting manual, and as long as you are not over your allocation, they're at their full discretion to use their building budget how they need to.
There's not like a quarterly check to make sure that they're within their budget? I mean
Ms. Tucker
So when I review DSC Right, when I review DSC, I am reviewing their totals, and for instance, there was a school last year I said, "Hey, you're over your building budget. Please review these transactions," and they had to make adjustments.
Thank you.
Ms. Tucker
Where they could.
Thank you. Um In regards to contracted services the district utilizes, what's the threshold of the amount of money before they have to go out to bid?
Ms. Tucker
Um for contracted services, so we have open market, we have professional services, um and we have um what is the third column? But the main one, open market you have to stay under the 50,000 threshold. If you go um professional services, you just have to stay under 999,000, and then anything above that you must go to RFP.
Okay, great. Thank you.
Ms. Tucker
You're welcome.
District staff
Just to Make sure I I capture what you say correctly. Um Professional services, at a 100 at 100,000 it's open market. At 150, we have to go to formal bid on professional services. Goods and services, 50,000 is the threshold. But um the actual numbers are in um omb.delaware.gov, and we can get you if you need to know what small purchases thresholds are.
It may have bearing in the conversation later this evening, that's why I was asking for the thresholds, so thank you.
Ms. Tucker
Um and then your next question: the expenses for support services doubled this month. So our support services operating unit is where we house expenditures related to substitutes, whether it's contract um for contracted substitutes and nurses. So they're those are being utilized by buildings for any vacancies or for any absences, so that number did increase this this month, well with the September report.
Speaker
That that's what I was looking at. So between the August and the September, it seemed to have doubled. And my question was is when we see something like that, is there an adjustment that's made to the budget, uh prediction, things of that sort? Is that
Ms. Tucker
Yes. So when we look at the numbers from last year, the budgeted amount was higher, but we adjust these numbers as we go through the year and review items. Yes.
Speaker
So that is a that's a higher jump this year than what we saw this time last year?
Ms. Tucker
I would have to review the reports cuz I'm not sure of the exact number that we were at last year.
Speaker
Okay. But in terms of the percentage of the budgeted amount that they've spent, is this consistent with the trend of how they're spending?
Ms. Tucker
Yes, it is on track. Yes, because we did have to update the budget amount last year cuz it did increase. I just don't know the exact figure.
Ms. Tucker
Um the next question: the amount listed for charters and choice are shown as a negative. What is that based on and what are those funds expended? So the charter and choice amount is the amount that we pay out to the other school districts for our children, our Capital students who elect to go to a charter or choice to another um district. Um that is that billing is administered by DOE. They send us the information and it is paid out. Um we do a preliminary billing or payment that was due this month, and then the final payment once the um unit counts and the list are finalized, the final payment must be processed by December.
Speaker
Okay. And that was that was not something that I believed that we've that I've been privy to talk about before. And so thinking about where those numbers came from in terms of choice and charter, cuz we do have them in the budget, so is that something that's based on the prior year's enrollment?
Ms. Tucker
Correct.
Speaker
Correct. Information that comes from the state or is that information that we gather locally?
Ms. Tucker
So that the numbers that are listed for the budget, those are the numbers reflected from last year um because that bill those that process is not finalized yet. Those are estimates of what we're expected to spend out this year sending to charters or other um districts for choice.
Speaker
And then next month we'll get an estimate as to whether that's higher or lower based on the September 30th count, and then what the expenditures have actually been, right?
Ms. Tucker
Correct.
Speaker
Thank you.
Ms. Tucker
Next question was on the board budget. Different categories. Okay. So after review the categories, so when a transaction is processed by our business office and coded, there's a line of funding and we use program codes to indicate the category that they go into. So the difference for this for September, there was a district office expense um Under district office that was the category was used district office expense, and it was for the fireworks purchase, so that's where that came about. And the general one consisted of expenditures for board meetings.
Ms. Tucker
So every time um an expenditure is charged to the operating unit for the board, you may see adjustments in those programs or those categories that show up, but it's still within that same budget that is allotted.
Speaker
And we've not historically done an itemized budget for each of those categories, it's just flexible and only reflected when it's spent?
Ms. Tucker
I'm not going to say correct because there are times that the board does provide an itemized budget. This was loaded based on how it was done last year, but categories could populate based on how the expenditure is coded.
Speaker
Thank you.
Ms. Tucker
Okay.
Ms. Tucker
Um your next question was what discussion has been held regarding the certificate of need, well it's a certificate of necessity in light of the recent guidance provided by the state. Are you referring to the guidance from the state about the one-time projects and the 15 million? Okay.
Speaker
Yes.
Ms. Tucker
Um so that was for one-time renovation projects. Capital School District did not submit any one-time projects. Our focus was resubmitting our information for the CN to develop the William Henry campus for our new building.
Speaker
So it was not that guidance did not hinder us or impact us from putting that in. We were able to submit that as requested?
Ms. Tucker
Correct.
Speaker
Again, we know that it wasn't granted previously, but we submitted it again?
Ms. Tucker
Correct. Just to receive the remaining balance of the funds that we have not received.
Ms. Tucker
And your last question was in regards to the state legislation as it relates to the um Senate Bill is it um 322 that was signed in July. Um there has not been an analysis or review of how that would impact the district funding at this time. Um it did just pass in July and I know it will not based on reading the Senate bill, it does not go into effect until 2031 or which or before another reassessment. Um but no, that is an analysis and a review that does need to be reviewed to see the impact on the district and our funding.
Speaker
Yeah.
Ms. Tucker
And that covers the questions that you provided. Um anything any other questions?
Speaker
No, I put all of those in the email, so I appreciate you addressing each and every one of them.
Ms. Tucker
Thank you.
Thank you. What is the pleasure of the board?
Pleasure of the board, I make a motion we adopt resolution number 27-043, financial report for September 30th, 2026 as presented by staff.
Speaker
Second.
Questions or discussion on the motion?
I just wanted to note this is usually on the consent item, but there were questions from the board, and they were addressed promptly by Ms. Tucker, and thank you.
All in favor?
Any opposed? Motion carries.
If it please the board, uh just a little shuffle in the
Second.
Any questions or discussion on the motion? Let's vote by usual sign of aye.
Any opposed? Motion carries.
1.05 Attendance at National School Boards Association Conference. This year, uh, well in 2027 our next NSBA conference will be held April 2nd through the 4th in Washington, DC. Um, this was asked to be put on the agenda early because Ms. Geist is presenting and she would like approval. Well, I guess I don't have to speak for you. Would you like to talk?
And so I'm part of a panel from a two-state presentation to talk about uh board preparation for large policy initiatives. Delaware is going to be featuring their um funding formula change and Michigan had a similar funding formula change, so members from their board association and one of their school board members is also going to be on that panel. We have the Secretary of Education as well as CFO Emily Falcon who leads, is co-chair of the funding formula. And then I was asked to be a part of that as well. So our proposal was accepted and so I need to be able to register to do all of the things as a part of that uh panelist presentation.
Uh, any comments, uh discussions?
Is pre-registration open for everybody or just those presenting right now?
Registration is open for everyone right now.
Are any other members currently interested in going to the NSBA conference in April 2027, Washington, DC?
It could possibly happen.
All right. So, uh--
I had no chance to--
Just so we don't have to bring this again, I make a motion that we approve all members of the Board of Education be eligible to register for the '27 NSBA conference in Washington, DC, resolution number 27-052.
Second.
Any questions or discussion on that motion? Let's vote by usual sign of aye.
Any opposed? Motion carries. 1.07 Executive--
I make a motion the board enter executive session for the reasons set forth in the agenda.
Second.
Okay, any questions or discussion on the motion?
Just for clarification, as presented on the agenda, the board will reconvene into open session to take action items before adjourning from the dais.
All in favor? Aye. Any opposed? Motion carries.
It says the board has entered executive session on the screen.
Okay. Uh we are reconvening open session. The time is 9:54. 1.0 uh 2.0 Consent Items, 2.01 Personnel. What is the pleasure of the board?
If it pleases the board, I make a motion we adopt resolution number 27-050 to make to make true Dr. Cahoon's salary from July 1st, 2026 to October 31st, 2026 with an increase of 5.25% totaling $3,430.
Second.
Any questions or discussion on the motion?
Roll call vote, please.
Ms. Streflau, would you mind doing a roll call vote, please?
Yes. Motion carries. 2.02 or Superintendent Search.
If it pleases the board, I make--