Work Session Date: October 7, 2025
Board Members Present: Beachley, Burkett, Evans, Guessford, McCusker, Murray, Zentmeyer, Student Representative Nora Murthy
Board Members Absent:
Video to full work session HERE
| Agenda Item / Topic #1 |
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| Audited Financial Statements and Auditor’s Report |
| Presenter(s) |
| Jeffrey Proulx, Chief Operating Officer, Eric Sisler, Executive Director of Finance, Cheri Amos, CliftonLarsonAllen LLP, and Al Martin, Finance and Audit Review Committee Chair |
| Summary |
| The annual financial statements of WCPS have been audited and will be presented along with the auditor’s report, required supplementary information, and other supplementary information. Single Audit reports will be presented at a future meeting. This information was reviewed in draft form by the Finance and Audit review Committee on September 19, 2025.
Mr. Sisler provided an overview of the documents provided in the Auditor's Report. On page 71, he highlighted the information there as it related to the General Fund budget. Sisler thanked David Brandenburg for his assistance in preparing the audit.
Ms. Amos thanked all the various departments at CES who provided support in getting the required report filed on time.
She noted the following:
Mr. Martin shared that one key element of the report can be found on page 9 - and that is a consideration of trends. Overall, while assets went down slightly, capital expenditures are headed in the right direction. He also pointed to page 15 where there is an unrealistic life expectancy for buildings currently in use. With construction prices on the rise, this doubling of prices in just a few short years will continue to be an unknown in terms of long term financial needs Another unknown will be the implementation of the Blueprint and changing student demographics.
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On page 47, there is a note that provides an analysis regarding capital. The analysis shows that the district is falling behind - we are not keeping up with the needed capital project replacements. Budgets vs. actual expenditures are examined on page 22. This analysis starts off as positive, but if you add in the net change in capital assets and other adjustments, the reality of the liability should be considered as it does not actually affect cash flow.
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Mr. Martin also mentioned that while fund balance levels may be criticized, the $447 million dollars divided by 12 would indicate a need for $40 million to have on hand each month. WCPS has about $70.1 million in cash available. Mr. Evan asked for clarification so that people know that we don't have $40 million "sitting in the bank" in that the funds have already been spoken for. Mr. Proulx provided further clarification noting that part of the liability is shared with the county.
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Mr. Martin noted that the audit committee met with staff, discussed the new accounting standards required that are related to sick leave, and commended the staff for meeting the state's deadlines despite a turnover in the staff available.
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Ms. Amos shared that changes from the federal government related to the audit reporting guidelines for federal funds have not been received, so that single audit, which is due to MSDE by December 31, has not been finalized. Usually, those guidelines are finalized by April, but it is now October and no guidance has been issued.
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Evans asked about the unfunded portion of the pension plan liability….see the bottom of page 56. Ms. Amos noted that the information is provided from the pension plan to the state. Evans - my understanding is that if I work for one LEA and then retire from a different LEA, like Frederick, if both are in the Maryland retirement system, who pays the liability? Ms. Amos noted that the state is picking up the unfunded portion. Mr. Sisler noted that the employees pay their contributions and the system pays its portion. Evan asked about the OPEB liabilities, asking if that hurts the county's credit rating? SEE VIDEO
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Burkett shared his thanks for their report. Overall, what he heard them say is that "we really need to beef up some of our funds." Mr. Martin said that is accurate. Mr. Martin noted that the funds that have run deficits are already on the table for staff consideration, and another concern would be the shifting of funding from the state or national level.
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Burkett noted that the deficit in the food service enterprise budget is something to be considered. Proulx explained that the food service fund cannot be spent on brick and mortar upgrades. The food service has a positive fund balance, and the deficit is related to needed upgrades to facilities which are provided from the general fund budget. An increase of ten cents would not provide revenue significant to the cost to families.
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Burkett then realized that he was referencing the line for self-insurance fund balance. Mr. Proulx explained how that deficit has been addressed.
Click here to go directly to the presentation. |
| Agenda Item / Topic #2 |
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| The preliminary boundary realignment recommendations for the new Downsville Pike Elementary School attendance zone and additional elementary attendance zone realignments resulting from the work of the FEAC. |
| Presenter(s) |
| Chad Criswell, Senior Project Manager and Planning Supervisor, Joseph Jefferson, FEAC Co-chairperson, Kristina DiMonte, FEAC Co-chairperson, and Robert Rollins, Director of Facilities |
| Summary |
| Mr. Criswell presented the slides and highlighted the following points: -The committee considered 20+ realignments during 6 meetings from March through July. All details can be found on the FEAC webpage. -The report focuses on K-5 state rated capacity. Pre-K is not included in the number as the Pre-K enrollment can be capped. -Six years of data has been reviewed. -The committee reduced the 20+ proposed realignment to 13 recommended realignments. -These are preliminary recommendations at this time. Mr. Criswell then shared details found on the maps in the presentation. See the presentation here . . Committee co-chair Kristina DiMonte noted that the committee is eager to get feedback and comments on these recommendations. McCusker thanked the committee for their work and then provided the following comments: McCusker did not like the two recommendations that increased walkers to schools, and she does not support that. She also would not support sending more students to Hager without the addition. Burkett asked how far the walkers would have to walk. It is a mile or less as is the current policy. Evans said we're darned if we do and darned if we don't in terms of redistricting at Salem Avenue and Hager. If the Kilpatrick development takes off, there is not room to absorb the students into the core spaces at SAE because they were designed for a 3 or 4 round school and are already at capacity. Mr. Criswell reviewed additional options as they relate to the timing of the recommendations for Salem and Hager. Evans shared an additional concern regarding the state's budget crisis - what if we don't get the state funding required to make the addition happen at Hager? Mr. Proulx shared that this point, we have 6-7 months before the final recommendation comes to the board. We can see how the Kilpatrick development moves in the winter months. The changes for the Salem/Hager zones could be pushed out to 2028, depending. The Capital Improvement Plan will also need to be approved between now and June, so that could be a factor. Mr. Rollins noted that we will need to have seats for students that may need to be provided in portables, based on actual enrollments. Burkett asked if this has been put out to the public yet or if this is that time. As noted prior, all the FEAC meeting minutes are deliberation are available on the WCPS website. This is the first public presentation of the preliminary recommendations. Guessford noted that it would be better to increase capacity at Hager earlier rather than to wait because of the rising costs of construction. Nora asked how many students would be changed for middle or high school based on these recommendations. Mr. Criswell noted that most stay the same. Ms. Dimonte shared the committee also. Burkett asked Guessford if what he is saying is that we should be building bigger now. Guessford noted that Hager is 16 years old and now we're adding on to it -- it would have been cheaper to build it bigger 16 years ago. Burkett asked why we aren't looking at making the Downsville Pike school larger. Mr. Proulx noted that the funding for the expansions and new construction has always maximized state funding and limits the lift on the part of local government on, if that is something this Board wants the Facilities Department to change its stance on. Burkett asked if the county is requiring the developers to pay for the impacts. Proulx noted that is related to the APFO -- see video for full discussion. Click here to go directly to the slideshow. |
| Agenda Item / Topic #3 |
| Legislative program for the 2026 Maryland legislative session in accordance with Board Policy BJ |
| Presenter(s) |
| Dr. David Sovine, Superintendent, Dr. Gary Willow, Deputy Superintendent, and Jeffrey Proulx, Chief Operating Officer |
| Summary |
| Dr. Sovine thanked all the members of the committee who worked to bring the Proposed 2026 Legislative Program to the Board's work session. He reviewed the Legislative Review Teams timeline and process. New core values were added to reflect this Board's goals -
1) Classrooms that are safe and promote high-quality instruction. 2) Alignment of state laws and frameworks with federal laws and requirements Advocacy for adequate and equitable local and state funding in the following ways: Dr. Sovine then shared the priorities of local control and to limit unfunded mandates. Burkett asked about charter school development. Dr. Willow noted that the WCBOE has policy regarding this, and there have not been any recently completed charter school applications. |
| Agenda Item / Topic #4 |
| Update on the cleaning process to reopen Williamsport High School and share survey results from students, staff, and families regarding their preferences for in-person learning options. |
| Presenter(s) |
| Dr. Gary Willow, Deputy Superintendent, and Jeffrey Proulx, Chief Operating Officer |
| Summary |
| -Lower level contents have been cleaned and removed -50 cleaning and inspection contractor staff are working on cleaning the mechanical spaces and the gym level -Gym level duct cleaning is scheduled to begin on Monday 10/13 -Team is targeting a re-opening of the gym level for winter sportsDuring the WHS building closure, students, staff, and families were asked to complete a survey regarding an in-person learning option. SURVEY OPTIONS: |