Members Present: Virginia Trujillo, President
Art Silva, Vice President
Phillip Sapien, Member
Evelyn Dow, Member
Elizabeth Piazza, Member
Victoria Tafoya, Member
Member Absent: Kathy Webb, Secretary
Guests:
Josh Lewis, Moss Adams
Mary Tarango, Chief Executive Officer
Bianca Sapien, Principal
Zach Kirchgessner, The Vigil Group
Governance Meeting Called to Order by Virginia Trujillo at 5:45 PM
Roll Call
Quorum met.
Approval of Agenda
Motion to approve—Elizabeth Piazza
2 nd —Art Silva
Motion Approved
Approval of Minutes, June 24, 2019
Motion to Approve— Elizabeth Piazza
2 nd —Victoria Tafoya
Motion Approved
Open Forum
A letter of resignation from the board was presented by Phil Sapien.
AUDIT REPORT and DISCUSSION—Josh Lewis, Moss Adams
Josh Lewis presented 2018 Audit Results
November 5, 2018 Moss Adams submitted results to State Auditor
27 findings related to the school. 3 Findings related to the foundation
Must reassess each of the findings – scheduled for August 12 th
Report of Independent Accountants on Applying Agreed-upon Procedures – Signed by
Moss Adams, LLP on July 18, 2019
Looks a lot better going into the audit this year than last year. Noted that there is key
support as a team to make improvements.
Areas of risk can be identified by the Moss Adams team or the clients.
Meeting with Audit committee end of August and toward the end of every month until
the statements go out.
Last year was the first year with Moss Adams as an Auditor.
Discussion:
Request from board: Auditors who conduct audits at 21 st Century in the future should be
knowledgeable in the requirements of Charter schools and lease purchase agreement.
Question from Board: What can be done to avoid the “Balloon” payment issue? Let the bank
know and have constant communications with Moss Adams. Moss Adams can provide guidance
on what evidence is required. Be proactive about it prior to fieldwork.
Statement to the Board by Chief Executive Officer: A request by the school was made to ask
that the findings be released separate and early. Must be approved by the state auditor. Waiting
on Natalie’s approval. Up to State Auditor to release 21 st Century.
Question: Does Moss Adams have policies and procedures in place when conducting audits?
Response from Moss Adams representative: Audits are conducted utilizing Moss Adams
guidelines and their professional judgement and longevity as auditors.
BUDGET REPORTS
Zach Kirchgessner of the Vigil Group presented the Budget Reports
CASH DISBURSEMENTS
Motion to Approve—Art Silva
2 nd —Elizabeth Piazza
Motion Approved
JUNE BANK RECONCILLATION OPERATIONAL AND ACTIVITIES
Motion to Approve—Elizabeth Piazza
2 nd —Art Silva
Motion Approved
The Finance Committee reported out a new process starting July 1 st , 2019. All Journal entries
will be reviewed and reported on starting in the new fiscal year. The Finance Committee
reviewed the Asset Rolled Forward Report and the Year End Accrual Report. In addition,
quarterlies for the 21 st Century Foundation, Cutler Charitable foundation and the PTA were
reviewed.
BYLAWS
Revised by-Laws presented by Mary Tarango, Chief Executive Officer
Motion to Approve—Elizabeth Piazza
2 nd —Victoria Tafoya
Motion Approved
INTERNAL CONTROLS
Updated to reflect changes necessary for the Corrective Action Plan
Motion to Approve—Art Silva
2 nd —Evelyn Dow
Motion Approved
AUDIT FOLLOW UP—CORRECTIVE ACTION PLAN*
Reported by Mary Tarango . APS has approved the Corrective Action Plan.
Mary Tarango has met several times with the APS Charter office. The plan will be
revisited during the site visit in the Fall and in the Spring.
Motion to Approve—Elizabeth Piazza
2 nd —Evelyn Dow
Motion Approved
REAPPROVAL OF SCHOOL CALENDAR*
Move Spring Break to align with APS. 5 th -8 th grade far exceed instructional days
compared to other surrounding schools.
Motion to Approve—Evelyn Dow
2 nd —Elizabeth Piazza
Motion Approved
EDUCATIONAL FOUNDATIONS/ORGANIZATIONS POLICY*
The Governing council discussed the importance to work collaboratively with 21 st
Century Public Academy Foundation, the Cutler Charitable Foundation and the 21 st
Century PTA.
Motion to Approve—Art Silva
2 nd —Victoria Tafoya
Motion Approved
MEDICAL CANNABIS DISCUSSION
Mary Tarango reported that accommodations can be put in place if necessary. Nursing
Services is also providing guidance to the school.
BUILDING REPORT
Mary Tarango reported that funding available has paid for the bleachers, score board,
basketball goals, and padding. 40 Chrome books were ordered as well as backboards.
Classroom and student needs will be identified. Software upgrades are also needed.
Technology needs include a phone system. Ribbon-cutting ceremony will take place on
September 2 nd in the gym at 2:00pm. Invites will go to Governor, Legislators, Mayor,
Parents, others. A special memory token of the event will be provided to all attendees.
Elevators are not functioning at this time. The Contractor is working with the elevator
company. Waiting on the Certificate of Occupancy.
PRINCIPAL’S REPORT
Presented by Bianca Sapien- Presented the SBA/Transition (TAMELA) results. 133
student met or exceeded proficiency standards. ELA 46%, APS 27%. Math 28%, APS
20%. Presented embargoed Science SBA results. Principal will work with teams to
review data.
Registration numbers presented as of 7/22/2019. 321 students enrolled.
Transportation 141 potential rides that come from the westside area. Information
shared with APS Transportation Department.
Hiring update provided- 1 open position.
NEXT MEETING
August 19, 2019 at 5:30 PM
Include Grant seeking dicussion and elections
MOTION TO ADJOURN
Motion to Approve— Evelyn Dow
2 nd —Art Silva
Motion Approved
