[{"_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",6327623,"mediaKeyId","2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9","parentId",2322280,"title","Harrisburg auditors issue clean opinion for 2023-24; district moves millions into capital reserve and self‑insurance fund","audioSeconds",806,"startMs",212000,"endMs",1018000,"viewUrl","/Search/View?dp=1&key=2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9&start=212&end=1018","thumbnailUrl","https://assets.pipeline.soar.com/2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9/thumbnail_212000.jpg","articleUrl","/articles/6327623/Pennsylvania/Harrisburg-auditors-issue-clean-opinion-for-2023-24-district-moves-millions-into-capital-reserve-and-selfinsurance-fund","mediaUrl","https://secure.pipeline.soar.com/6327623-f4711a326a7ee2d8a5b9bd100f3040fd/orig.mp4?Expires=1776636294&Signature=Dh8baVZap8PVZKwU2G4A0q0A1~ZUF--spDhb42eDBZFsA2OOrP0SczGu-aX8dopRUP1oJALmODctQ8I1pjIlNM0XDAzMj8KtbN9gjmpmTD-XASO99c--yncdqvywdEpgDcgUTq7c7OiJHjMU8aQE1dmNFAn21fkAN562Xc~Q9VEtI3C0GE16Eo45-8BbkP9Kw5XKGapFhe6Hy-aLoVRkSzldC1cT3T3WakLWOLVNymGdWN84-f6ZQF~pVx6U-KrmAcjYaQhMaS37HDSwFsoCNEKs-AzAf6tFkCau5TK8wMcrgEvh4P4R4GLLQt~7-Ng5L2rPSHLuOmrXSJq9DCp8ZA__&Key-Pair-Id=KUT5TJCACFTXG","author","Harrisburg City School Disctrict","date","2025-02-11T00:00:00Z","article","Carl Hogan, the engagement partner for the district's auditors, presented the Harrisburg City School District's fiscal year 2023–24 audit during the Committee of the Whole meeting on Feb. 11, 2025. Hogan told the board the firm issued an unmodified (clean) audit opinion for the year ended June 30, 2024.

Hogan emphasized that a clean opinion means the financial statements were fairly presented and that the audit did not contain modifications. “The audit report is a clean audit report, unmodified audit opinion,” he said. He also flagged the required supplementary information (management’s discussion and analysis) as important context for board members and the public.

The auditor reviewed general fund revenue and expenditure drivers. Local revenue, Hogan said, came in better than budget mainly because current earned income taxes performed stronger than anticipated and investment earnings were higher than expected; current real estate taxes were slightly below budget. Federal revenues were lower than budgeted, largely because federal‑funded projects (including American Rescue Plan Act projects) were reimbursable and timing of project spending reduced federal revenue recognized in the year.

On expenditures the auditor said salaries and benefits were slightly under budget in some areas because positions were not filled during the year; that in turn reduced related state reimbursements. Hogan reported the district transferred nearly $9 million from operations to the capital projects/capital reserve fund and transferred about $2 million into an internal service fund established to pay volatile self‑insurance claims.

Hogan noted the district is subject to the federal single‑audit requirement because it expends more than $750,000 of federal funds annually. He said the single‑audit work for this year “was manageable” and that the auditor found no material weaknesses or significant deficiencies in internal controls at the level that would require an adverse finding.

The auditor reviewed capital projects activity, including recent work on EJAC projects and Steel Elementary renovations, and explained the capital reserve fund and bond proceeds structure. Hogan said the district’s approach — keeping an unassigned fund balance target and moving excess to capital reserves and the internal service fund — gives the district flexibility to fund capital needs without immediate borrowing.

The audit presentation was delivered as an informational item. The business office later included a recommendation to accept the audited financial statements on the district’s Feb. 25 agenda; the audit acceptance itself was not voted during the Feb. 11 Committee meeting.

Ending

Board members asked clarifying questions during and after the presentation about historic fund‑balance trajectories, how COVID‑era funds were used, and the district’s internal service fund. The audit file and management’s discussion will be posted with the district’s annual financial report as part of the normal public record.","mediaType","Video","parentTitle","02/11/2025 - HBGSD Committee of the Whole Meeting","oneSentenceSummary","Carl Hogan, the district's auditor, presented an unmodified (clean) audit opinion for the year ended June 30, 2024, and summarized that the district transferred nearly $9 million to capital projects and about $2 million to an internal service fund to cover variable self‑insurance costs.","taxTitle","Harrisburg City SD, School Districts, Pennsylvania","taxId",67501,"location","Pennsylvania","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},6327609,"Votes at a glance: Feb. 11 committee meeting — MOU ratified, student‑specific actions and personnel resolutions approved",177,7203000,7380000,"/Search/View?dp=1&key=2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9&start=7203&end=7380","https://assets.pipeline.soar.com/2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9/thumbnail_7203000.jpg","/articles/6327609/Pennsylvania/Votes-at-a-glance-Feb-11-committee-meeting-MOU-ratified-studentspecific-actions-and-personnel-resolutions-approved","https://secure.pipeline.soar.com/6327609-15bed04acf7667ed21aa46a97cd12d09/orig.mp4?Expires=1776636294&Signature=BLt0qgiU~MB5j224YV6oV49ZLebEPs1g0~j8XmWShh3IqyygOj9ADRYMmrU7X7mImARXxmYA~A7Fu7HcVMerfKCuUm0AjkKLy2RrdXX6QujsXYbIItu6ZFYZMhNAK4lZmO88IFlcv7NRvS4GuKJ7vVbJ8MrKGb9t0ZsgjcVnHxHDTsjxkZakYlVjtlCyQiwVHJCpuPhOBNVKaHKJF0XWHHrJvVQjgaQor5PZ2lrhix6NZRf~m33m~F9Jodf~XO4nxeiDiQbzQ4Qhq5u8LzaQF1CdXTtKzD4lCtwBnl5keV-F3CchFJKNCilSbkLtNhUcXfSfJRgPMrKYWbmgbUdU5w__&Key-Pair-Id=KUT5TJCACFTXG","The Committee of the Whole handled several immediate approvals during the Feb. 11 session and moved many routine items to the Feb. 25 meeting. Notable actions made or ratified during the Feb. 11 meeting included the following.

Votes at a glance

1) Ratification of MOU for performing arts production (Snow White) — approved
Motion/description: Ratify the memorandum of understanding with the named performing arts provider (Harrisburg Christian Performing Arts Center) for a student production (Snow White) and issue payment of the agreed $2,000 to start the production work.
Outcome: approved (president authorized ratification at the meeting so administration could issue payment). Note: an earlier agenda entry had listed the item as at no cost to the district; the MOU presented for signature included a $2,000 cost and was ratified so the program can start.

2) Student services resolutions and waivers — approved
Motion/description: Approve education placement for student 24250021 and approve waivers of expulsion hearings/agreements for students 24250022 and 24250023 (confidential student‑specific items discussed in executive session).
Outcome: approved (the president announced approvals for the listed student matters).

3) Personnel resolutions — approved
Motion/description: Approve a resolution to provide notice of charges to determine employment status for employee number 13050 (effective 02/11/2025) and approve a resolution of abandoned employment for employee number 17682 (effective 02/11/2025). The board president stated the board is aware of the circumstances surrounding both matters and approved the resolutions during the meeting.
Outcome: approved

Other items

Many of the personnel, business‑service, operations and policy items presented at the Committee were moved to the Feb. 25 board meeting (consent and regular agenda items) for formal action. These items include multiple personnel hires and status changes, business transfers and the recommended acceptance of the audit (business services item K). Those moved items were not acted on at the Feb. 11 meeting and will appear on Feb. 25 for board consideration.","The board president ratified one affiliation MOU so payment can be issued, approved three student‑services actions (education/waivers) and approved two personnel resolutions including notice of charges and abandoned employment; many routine items were moved to the Feb. 25 board meeting for formal approval.",{"_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},6327613,"John Harris campus leaders outline attendance, discipline and PBIS steps after low quarter attendance",455,3503000,3958000,"/Search/View?dp=1&key=2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9&start=3503&end=3958","https://assets.pipeline.soar.com/2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9/thumbnail_3503000.jpg","/articles/6327613/Pennsylvania/John-Harris-campus-leaders-outline-attendance-discipline-and-PBIS-steps-after-low-quarter-attendance","https://secure.pipeline.soar.com/6327613-d0a5eb16a9d63cd20e8bab68fb574a82/orig.mp4?Expires=1776636294&Signature=GiOVsoNUeGfxw-ByZHiQmSIBOJDsaVTEX3cxvb6pR-YfxovK~WPGUvu1ASDiy7lDcYbQNvgeoaHHKc-GI60ak~8Q9o~PxKISnjDG1NQakp5yIBsO-X7T4oeQlU24mxqgonc8DceLCnkC4W-Zy2fE3d4f06Wnt54NlPEsYbYfyg0mRQF92p9qHnD11sHisJ3kDOK1AkBA0iB0fEBSZEXGOqMqlMrs~HvJtmfeURbBn9LqKnz0aCxLOKcrrugv5WYjrucDMLZtOlAdP8iA2g-hqL3aTil3WzWRyhYcgw9ogpydyO6ChGNOX9ih-TSoMuV1PDfRH9rO0cHTYa0CF0pp2A__&Key-Pair-Id=KUT5TJCACFTXG","Interim principal Dr. Kirk Perez Estelle and assistant principals Kevin Dean and Cynthia Spencer presented the John Harris campus academic concept and quarterly progress report during the Feb. 11 meeting.

Dr. Perez Estelle said the school administered a baseline writing prompt to 771 brick‑and‑mortar students in December as part of a strategy to improve Keystone writing performance. He described a rubric grading process and said subsequent benchmark tests are scheduled for February and March.

On attendance and daily membership the team reported quarter‑level attendance for the campus of about 70.9% when HVLA/online‑attributed students are included; they said brick‑and‑mortar attendance alone was approximately 77% in the quarter. The presenters explained that Harrisburg Virtual Learning Academy (HVLA) and Cougar Academy students are formally attributed to John Harris for reporting, which affects aggregate percentages. Monthly attendance figures shown in the slides included months in the low 70s (e.g., 74.6% then declines into the low 70s across fall and winter months).

Administrators described operational and staffing challenges that affect attendance and instruction: daily substitute shortages, inconsistent classroom attendance taking, limited security monitors (the building currently operating with fewer monitors than budgeted), and students arriving late in the morning. School leaders said they hold weekly attendance team meetings with counseling and social‑work staff, conduct home visits, and coordinate with HVLA staff to improve attendance accuracy and outreach.

On behavior, the campus reports a large majority of students with zero or one referral but identified a smaller cohort (about 27–30 students) with more than 10 referrals. The school has experienced multiple significant incidents that required physical intervention and police response on some days; leaders said they had to institute lockdowns on rare, severe incidents to maintain safety. To reduce out‑of‑class time and improve instructional minutes, the school implemented a “reset room” for minor infractions so students can be returned to class later in the day; administrators said this change has reduced hallway disruptions and encouraged attendance to class.

The presenters described a pilot incentive (\"cougar coupons\") in ninth grade to reward positive classroom behaviors and said they planned to expand the pilot to 100% of ninth‑grade classrooms after the next marking period. They also described honors recognition events and targeted tier‑2/tier‑3 small‑group supports delivered by counselors and social workers.

Ending

Board members asked about gender differences in attendance rates, whether menstrual products are available, and how attendance is captured (kiosk check‑in, teacher attendance for each period, and challenges with kiosks and security lines). Administrators invited board members to visit the campus and reiterated that system and staffing fixes — consistent attendance taking, more security/entry staff and family communication — are in progress.","Interim principal Dr. Kirk Perez Estelle and assistant principals presented a concept plan for John Harris campus showing quarterly attendance below goals, higher incident and suspension counts for some students, and interventions including PBIS, a reset room, weekly attendance meetings and expanded supports for tiered interventions.",{"_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},6327618,"Financial advisers outline refinancing opportunities that could save Harrisburg millions if municipal rates fall",1109,1235000,2344000,"/Search/View?dp=1&key=2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9&start=1235&end=2344","https://assets.pipeline.soar.com/2322280-a6cbb96b7d4fc5a7a365e57d2ec224f9/thumbnail_1235000.jpg","/articles/6327618/Pennsylvania/Financial-advisers-outline-refinancing-opportunities-that-could-save-Harrisburg-millions-if-municipal-rates-fall","https://secure.pipeline.soar.com/6327618-6f4f0dfd4a408df61f96ef5fc53632b8/orig.mp4?Expires=1776636294&Signature=ZdXcTWY-fi3d~zsNrHxSCYni3~4wsEOmZbZ2dFxMwrH4gn7yshzMnXjFOI5VLKpnHSqHriFUGRjks9kikLJgQZpcc0EJ-MlOK3jvyQq3Zenf0zSeUQXEVstBU72Qi014aZ6Cy~33Wcsjk4d2PLIR1oYWPDP61uorFFVEfCjf8IVfNS-OxaDRrJkP9w~yRYv0gUBksnVQu6cN~72Jz-dXtKYQ~pZEBFu-QPabGbBtU03nQXk2bidRYGm1CQuVyMUbLEmf6AfGn77mGpKwLinqGe~9OIRL1nN86u-HelaMPLNzt8tyEnyWDm5a8rH350nrhuzwvllPQo3HaicfGhGVHw__&Key-Pair-Id=KUT5TJCACFTXG","Lou Verdeli and Ryan Brockman of the district's financial adviser team presented a detailed review of the district’s outstanding debt and possible refunding opportunities during the Feb. 11 Committee of the Whole meeting.

Verdeli said the district's 2020–21 refinancing work materially smoothed and lowered the district’s projected debt service. He described two near‑term opportunities: one for a 2014 series with about $8.6 million of principal outstanding and a later opportunity for a 2016 cluster that the firm estimated at roughly $81.7 million in principal outstanding. The 2014 issue’s call date had already passed Dec. 1, 2024, and the 2016 series becomes callable Dec. 1, 2026 (the team said a refinancing can be closed about 90 days before the call date per rules, meaning a potential closing around Sept. 1, 2026, for that series).

On savings, the advisers said the 2014 opportunity, priced at prevailing market rates the day of the presentation, produced only nominal net savings (about $22,000) and would not meet typical efficiency thresholds; the 2016‑era cluster, by contrast, could produce substantial savings if market rates decline, with an estimated $3.3 million of debt‑service reduction in a scenario run at then‑current interest assumptions. The advisers noted that Pennsylvania’s usual rule of thumb is that a refunding that yields 2% present value savings is considered efficient; their scenario for the 2016 series produced roughly a 4% savings for the refunded principal in the example shown.

Because market interest rates move, the advisers recommended the board consider adopting a parameters resolution that would authorize the financing team to proceed quickly if rates fall sufficiently and savings materialize. They said there is no cost to adopt parameters; the only up‑front administrative step is the public advertisement required under the state's Local Government Unit Debt Act before a debt resolution.

The presenters also reviewed the district’s net debt service after state reimbursement; they showed the state typically offsets roughly $3 million per year of gross debt service for the district’s reimbursable issues, lowering local net annual payments.

Ending

Board members asked detail questions about call dates, average coupon rates on older issues, how state reimbursement shares savings, and how any refunding savings could be applied to future budgets. No parameters resolution was adopted on Feb. 11; advisers asked the board to be prepared to act if market conditions change and recommended bringing a parameters resolution to a future meeting for formal consideration.","Raymond James advisers told the board two callable bond issues (2014 and 2016 series) could be refunded to produce debt‑service savings; the advisers recommended the board adopt a parameters resolution so the team can move quickly if market rates fall, but no action was taken on Feb. 11.","actionData","errors"]

Article not found

Harrisburg auditors issue clean opinion for 2023-24; district moves millions into capital reserve and self‑insurance fund

Votes at a glance: Feb. 11 committee meeting — MOU ratified, student‑specific actions and personnel resolutions approved

John Harris campus leaders outline attendance, discipline and PBIS steps after low quarter attendance

Financial advisers outline refinancing opportunities that could save Harrisburg millions if municipal rates fall