[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6385357,"mediaKeyId","2120045-27c7c2d873e88bf2f540c013a1fae718","parentId",2120045,"title","Audit: Roaring Fork general fund fell about $10 million in FY24; board warned to watch reserves","audioSeconds",2435,"startMs",6276000,"endMs",8711000,"viewUrl","/Search/View?dp=1&key=2120045-27c7c2d873e88bf2f540c013a1fae718&start=6276&end=8711","thumbnailUrl","https://assets.pipeline.soar.com/2120045-27c7c2d873e88bf2f540c013a1fae718/thumbnail_6276000.jpg","articleUrl","/articles/6385357/Colorado/Audit-Roaring-Fork-general-fund-fell-about-10-million-in-FY24-board-warned-to-watch-reserves","mediaUrl","https://secure.pipeline.soar.com/6385357-1d3ae2e37b537b816ae60a6de67e18e7/orig.mp4?Expires=1770452938&Signature=GE4shN41obZhBy8szSr6~jfUbRsR1skAk~ZdFqAjG7YkYTsIHrBCLyvoMj0pk3CLsOBC-3J32aUAGlxh6gWPzyH35lV2ouX3Yyx1V190USr3yqam1kpEDIx9lc9cSQe~bcWsBAFTa3GZLvaWu66tvG~dV5KG363mxpqsw8uoSLybEYVpZZqFsliKQHzKH5THjGRa~qoo~7m3YVa8o3TN3Blf8a4bm78Kg8KbeHTwyBMGhnVGUdXp2zWAwFlOn60wTfINeBSQrlPwJBMRaqV5prlZ2v45Bc7Y718gsPec-j5qZPXC-vO~E2Hajy2DtrindRIq56skISXaiYyxNk3~5A__&Key-Pair-Id=KUT5TJCACFTXG","author","Roaring Fork Schools","date","2025-01-15T00:00:00Z","article","An independent audit presented to the Roaring Fork School District No. Re-1 Board of Education found the district began fiscal 2024 with about $27 million in its general fund but used roughly $10 million during the year, leaving the district with about $16.8 million in unrestricted general-fund balance.

“The general fund is the primary fund that the operations of the district fall under. The district started the year with $27,000,000…and last year, 10,000,000 of that fund balance was used. So that drops you down to 16,800,000,” Paul Bachus, a CPA with McMahon & Associates, told the board during the audit presentation.

Why it matters: The district remains above its stated minimum reserve but is much closer to that floor than in prior years. Bachus and district finance staff said the decline was driven mainly by higher-than-expected health-insurance costs and capital spending. The board was told to expect additional budget decisions and a supplemental budget request at the Jan. 29 board meeting.

The nut graf: An auditor's unmodified opinion confirmed the FY24 financial statements are reliable, but the report highlighted two issues that could affect future budgets: a large draw on reserves and a cluster of operational weaknesses auditors recommended the district address. The board was urged to monitor fund balance and quarterly results closely as the district completes supplemental budgeting for 2024–25.

What auditors found and recommended

Bachus highlighted that the audit produced an unmodified opinion — the standard clean report — but he flagged items the board should know. Those included: a roughly $10 million reduction in the general-fund balance, two duplicate payments identified during audit procedures (one discovered and corrected by staff, one identified by auditors), and a correction moving roughly $800,000 of BOCES expenses into FY24 because the related services occurred in that fiscal year.

Bachus also noted internal-control findings: activity funds and certain accounts-payable duties are not fully segregated; human-resources files were missing some employee forms such as W-4s; and several funds exceeded budget totals as presented to the board. He warned the Colorado Department of Education will review districts' audited statements and financial ratios and that the recent fund-balance drawdown could prompt further review.

Christy Chicoine, the district's chief financial officer, told the board staff will respond in writing to the auditor's letter and that a formal response is expected at the next board meeting. Chicoine said the district has already begun steps to tighten internal controls, automate some reconciliations and accelerate quarterly reporting to the board.

\"We're trying to be thoughtful about the use of fund balance as a near-term tool while we correct structural issues in future budgets,\" Chicoine said.

Quarterly financial update: health insurance biggest near-term pressure

At the same meeting Chicoine presented the district's Q1 (through Sept. 30) financial snapshot and estimated the full-year reduction in fund balance would be about $5.27 million (compared with a budgeted reduction of about $2.0 million). That projection, combined with the FY24 ending balance Bachus reported, left the district close to — and in some scenarios below — its minimum-policy fund balance.

Chicoine identified three primary drivers of the increased pressure: a projected $3.3 million health-insurance overage in 2024–25, enrollment declines that lowered state equalization funding by roughly $721,000 for 77 fewer students, and other operational cost variances. Meadowood construction savings (about $3 million under budget) and one-time revenue sources helped offset part of the pressure, she said.

\"As of this point, the available state loan is $15,000,000, and we haven't borrowed anything as of end of September,\" Chicoine said, describing the state short-term borrowing option the district can access if needed. She told the board staff will propose a supplemental budget at the Jan. 29 meeting to address identified gaps and that the finance team is aiming to deliver more timely quarterly reporting going forward.

Board follow-up and next steps

The auditor recommended the board require quarterly financial reporting be posted under the district's fiscal-transparency page; Bachus noted the district had posted only one quarterly report the prior year. Chicoine said staff will provide the auditor's written-response letter at the Jan. 29 meeting and that she expects to produce the Q2 financials for the board in early February to establish a recurring cycle of reporting.

What the audit does not say

Bachus emphasized auditors report on historic results (what happened through June 30, 2024) and do not certify prospective budget projections. He said boards and management must separately assess forward-looking budgets and proposed reductions.

Ending

Auditors began filing required reports with state and federal agencies after the presentation. Board members asked for more frequent, clearer quarterly reports and asked staff to return with the written responses to audit recommendations and a detailed supplemental-budget proposal at the next meeting.","mediaType","Video","parentTitle","RFSD Board Meeting 1.15.25","oneSentenceSummary","An independent audit presented to the Roaring Fork School District No. Re-1 Board of Education found the district began fiscal 2024 with about $27 million in its general fund but used roughly $10 million during the year, leaving the district with about $16.8 million in unrestricted general-fund balance.","taxTitle","Roaring Fork School District No. Re-1, School Districts , Colorado","taxId",38278,"location","Colorado","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6385345,"Parents deliver 400-signature petition for phone‑free schools; Latino organizers press for family‑led student plans",3925,725000,4650000,"/Search/View?dp=1&key=2120045-27c7c2d873e88bf2f540c013a1fae718&start=725&end=4650","https://assets.pipeline.soar.com/2120045-27c7c2d873e88bf2f540c013a1fae718/thumbnail_725000.jpg","/articles/6385345/Colorado/Parents-deliver-400-signature-petition-for-phonefree-schools-Latino-organizers-press-for-familyled-student-plans","https://secure.pipeline.soar.com/6385345-e741fb8246df5b31c65cc69686099f29/orig.mp4?Expires=1770452938&Signature=Q-B-THBReLbJx4XTBwGUcv47uth0P6VGg8CCyn1bFwEZsU~fyLXXAfesabcGk3xc13jbqmNGz7zt38B2bU7cX8L3EMPCwcGo7H7FbGGnGhTPUK3uFweoWrSZzTyymz-9mwdq0k530GUIxi-aCWL59MO4NyCDDn3l9s2kk3sodtL7VLLe3ROK9M~oq4Rd4-93tp3v2HlsED8CB4reFPWkAcgLe2oiJh~WnW1pDSPY2j2Wc6TYJQyPi~W4Sif5h3v0selvXUpP1V5-kE9Gt83DvUJ7fql44jOTPKtmpqmlQnEVxUuFocU2Z1d4YoBId-UqK8NwTiX4jFBdyihLlq7gMw__&Key-Pair-Id=KUT5TJCACFTXG","Two public-comment items at the Roaring Fork School District meeting drew attention to classroom technology and family engagement.

Phone-free petition delivered

Caitlin (identified in the meeting also as Kaitlyn) Causey, a Glenwood Springs parent of two elementary-school students, delivered a petition titled \"phone free RFSD\" with roughly 400 signatures and asked the board to begin developing a district-level phone-free policy for K–12. Causey said the petition includes teachers, physicians and mental-health professionals and referenced recent research and other Colorado districts that have adopted restrictions.

\"We call on our school community and the school board to take necessary steps toward phone free education now to protect our students' learning experiences for generations to come,\" Causey said. She noted the Colorado attorney general had announced grants up to $50,000 to encourage districts to reduce phone use in schools.

Latino parent-organizer requests

Katar Gonzalez (appearing in the record as Katar/Gonzales), a parent organizer, said Latino families remain concerned about the district's persistent achievement gap. She asked the district to develop student plans with representative input from Latino parents, to improve outreach and communication for Spanish-speaking families, and to recruit and retain teachers who reflect the student population.

Why it matters: The phone-free petition asks the district to study and adopt a long-term policy that would affect classroom practice and staff enforcement. The Latino-organizer comments underscore ongoing concerns about family engagement, bilingual outreach and teacher recruitment — items the board and staff said they are working to address through the strategic plan and family-engagement initiatives.

Ending

Board members acknowledged receipt of the petition and public comment and directed staff to consider public input in forthcoming communications- and family-engagement work. No immediate board action was taken on either item.","A parent delivered a petition with about 400 signatures asking the Roaring Fork School District to adopt a \"phone free\" policy; another speaker said Latino parents want a district plan to reduce the achievement gap and better recruit and retain teachers who reflect the student population.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6385351,"Board approves disciplinary-removal policy revisions; advocates urge explicit cross-reference to students with disabilities rules",3020,3168000,6188000,"/Search/View?dp=1&key=2120045-27c7c2d873e88bf2f540c013a1fae718&start=3168&end=6188","https://assets.pipeline.soar.com/2120045-27c7c2d873e88bf2f540c013a1fae718/thumbnail_3168000.jpg","/articles/6385351/Colorado/Board-approves-disciplinary-removal-policy-revisions-advocates-urge-explicit-cross-reference-to-students-with-disabilities-rules","https://secure.pipeline.soar.com/6385351-3a99338f2f7c40518dcfe672c37e6b99/orig.mp4?Expires=1770452938&Signature=IRAFOorZ80QAd6aH9l5p4NnO5RD6HyQI2eMVoi~KWCEZJVgv1VcOsGsAeC0LyPAwsPV~IAyaMKd9eePzqw6GP3lqcmzR1nrNEGVpY6bsRHRWnZnicY0QFulijxiIMqb0neT61VRkhrsbDYz5-eC-ZpITZ7lai-E-W72~7sU~UreRRDnK5Fe31PVUwzUhxNkrnsugi~gHGyq5z5VGNEZEAxnOfB9-JPNrjiBCF37~oh4TeK6LY9RyZ1AQ0DzfnyL2-6q3JeLCBJ5MmdsgYHxvSAa8rquSMsUrlmyGv7BB~LGONqtmlFHa0ppoxCy7owYUFtmIcdGzDSrBiTEgOY5feA__&Key-Pair-Id=KUT5TJCACFTXG","The Roaring Fork School District Board of Education approved revisions to policy JKBA, \"disciplinary removal from classroom,\" after public comment and staff edits. Disability advocates who spoke during public comment asked the board to explicitly link JKBA to the district's existing policy and regulation for discipline of students with disabilities (JK2 and JK2 regulation).

Jill Pitcock, executive director of the Arc of the Central Mountains, told the board the Arc supports language in JKBA but requested the policy explicitly reference JK2 and its regulation, which outline functional-behavior assessments and behavior-intervention plans for students with disabilities.

\"My ask is this: please add language to the proposed policy JKBA...which specifically refers to the existing policy JK2,\" Pitcock told the board. She said cross-referencing JK2 will help ensure teams and families use existing individualized processes before removing a student from class.

Staff responded that they had already added a cross-reference in the regulation (JKBA-R) and agreed to place a similar line in the policy text itself. During the board discussion Chief Park (district staff lead on behavior and special education processes) explained the regulation describes the stepwise process used when students exhibit repeated behavior: functional behavioral assessments, behavior-intervention plans and gradual remedies that may include temporary removal.

The board then voted to approve JKBA as amended; staff will update the clean policy text to include the explicit cross-reference to JK2 and the related regulation and publish the amended policy.

Why it matters: Advocates warned removal and abbreviated school days are a recurring concern for students with disabilities. The cross-reference directs administrators and IEP teams to use the district's existing procedures to identify antecedents, craft behavior-intervention plans and limit removals when possible.

Ending: Staff will insert the cross-reference to JK2 into the clean policy and post the updated policy. The board indicated it expects schools to follow the sequence outlined in the special-education discipline regulation when behavior escalates.","After public comment from disability advocates, the board added a cross-reference to existing special‑education discipline rules and approved revisions to the disciplinary removal from classroom policy (JKBA). Advocates asked the board to ensure students with disabilities are routed to existing IEP/BIP procedures before removal.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6385355,"Board amends graduation-regalia policy to bar hate speech, political-affiliation items at ceremonies",829,4769000,5598000,"/Search/View?dp=1&key=2120045-27c7c2d873e88bf2f540c013a1fae718&start=4769&end=5598","https://assets.pipeline.soar.com/2120045-27c7c2d873e88bf2f540c013a1fae718/thumbnail_4769000.jpg","/articles/6385355/Colorado/Board-amends-graduation-regalia-policy-to-bar-hate-speech-political-affiliation-items-at-ceremonies","https://secure.pipeline.soar.com/6385355-69c35b374e11287626f0564ef7a5bbbb/orig.mp4?Expires=1770452938&Signature=FLUgXBuafvln24xZm1wNkT3hYwlArLy6LxeIhbh8UlIfdgqCgbglmTM3Xo9G3vN9PN7yhAR098KJU6cFTnFnMNNJW9BsSLIJAYJCmKcjM8wyPSGSOHtg6-HuydcI4DSLEsSvEiUJEMm5-98nkrXi~EjKh8-itYAzXp-u6vH5vDVSYv-t3Qsao3izO11vTMoOIY20aOrhP8-xjhyfg6pAFTZwOmvM7EDjDNDTK-UYVQ6v6kX1x6ys0rLhbQGHKdfeJZUEVsMTec7f-Rpntf0emIDZekPL6aPADALULzZ-UinI7Z9NYa7Gupo6fnB3U4qtRftGgPNYMN8nGx~gjbYXBQ__&Key-Pair-Id=KUT5TJCACFTXG","The Roaring Fork School District Board of Education voted to amend its graduation-regalia policy (JICB) to add an explicit line banning objects or attire at district graduation ceremonies that: \"relate to hate speech, political affiliation, or cause extreme disruption.\" The board's action followed several hours of discussion about how narrowly or broadly to define allowable cultural or expressive items at commencement.

Why it matters: Board members said the intent is to protect graduates' ability to celebrate their milestones without demonstrations or displays that could disrupt ceremonies or require principals to make ad hoc decisions under pressure.

Board debate and outcome

The discussion focused on whether to rely strictly on the state statute language or to add locally defined prohibitions. Some board members favored deferring to the statute; others argued the policy should provide school leaders clearer guidance for contentious items such as explicitly political regalia.

After deliberation the board added a short, specific sentence to the policy text for graduation ceremonies: during Roaring Fork School District graduation ceremonies, \"students may not wear objects related to hate speech, political affiliation, or cause extreme disruption.\" The amendment was seconded and the motion passed. The board directed staff to incorporate the sentence into the clean policy version and post the updated policy.

Board members who spoke during the debate included Director Tyler, who argued that the policy should clearly protect graduates from politically charged displays; Director Ramirez, who said the bill sponsor's intent supported adding hate-speech and political-affiliation language; and Director DeFrantes, who supported relying on the state statute but said the policy could be revisited after the season if needed.

Context and board guidance

Legal counsel proposed a compromise phrasing to give school leaders discretion while retaining flexibility for future items: a line stating forbidden items are \"not limited to\" a short list of examples. The board agreed to the more-direct ban for ceremonies and accepted council's suggestion to preserve some flexibility in the policy's final paragraph.

Ending

Staff will publish the revised JICB policy reflecting the added sentence and retain statutory language elsewhere in the policy. Board members said they will revisit the policy if graduation seasons raise new questions or enforcement issues.","After a lengthy debate, the Roaring Fork School District board amended policy JICB to add a line prohibiting objects related to hate speech, political affiliation or items that cause extreme disruption during district graduation ceremonies. The amendment passed and staff will incorporate the change into the policy text.","actionData","errors"]

Article not found

Audit: Roaring Fork general fund fell about $10 million in FY24; board warned to watch reserves

Parents deliver 400-signature petition for phone‑free schools; Latino organizers press for family‑led student plans

Board approves disciplinary-removal policy revisions; advocates urge explicit cross-reference to students with disabilities rules

Board amends graduation-regalia policy to bar hate speech, political-affiliation items at ceremonies