[{"_1":2,"_110":-5,"_111":-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",[32,75,87,98],{"_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":68,"_72":73,"_74":73},"mediaId",6309538,"mediaKeyId","2411978-ac9e6716ceab0c84483c99bd686a334d","parentId",2411978,"title","Board re-elects leadership, finalizes committees and moves several agenda items to February","audioSeconds",248,"startMs",2182000,"endMs",2430000,"viewUrl","/Search/View?dp=1&key=2411978-ac9e6716ceab0c84483c99bd686a334d&start=2182&end=2430","thumbnailUrl","https://assets.pipeline.soar.com/2411978-ac9e6716ceab0c84483c99bd686a334d/thumbnail_2182000.jpg","articleUrl","/articles/6309538/Lakeland/School-Districts/Tennessee/Board-re-elects-leadership-finalizes-committees-and-moves-several-agenda-items-to-February","mediaUrl","https://secure.pipeline.soar.com/6309538-a8513e5db635bb0edede4b50ada3f37a/orig.mp4?Expires=1771190978&Signature=ZVlv-mNHp5EsrBGbJCVBXaVGzQoPdxGt~~KslP-XhB37SdmwSEz-U50uwmoQ6AdHJfOIrGR7JGWLjaU9HHng8pr34XFR09LjX~qe4kuPkfILqzXIe4PfFKPL8NyIMLhdjFmlW3plhA~Rh4ci6zNv2-P~NuICoZf6eP2QVLwovA4GGQZQKQNN608tG3TEFbbsRqMCvbMpHPqb4VCrMH9mo0kBlOWziH9QrHFCERJWAwzTTtHM5CQGLcKh0b2mw2lCKy8cO3hy4QPnGL~QLiGm-TovepkvZmxGYg32X6dPw7rTMLO9Wekuqc5Pwgy92UxDl7yJxrDsFXBgDpV7-K6X3Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Lakeland School System","date","2025-01-15T00:00:00Z","article","The Lakeland Board of Education completed routine organization items at its January meeting, electing Laura Harrison as board chair and Jeremy Burnett as vice chair and approving committee assignments.

A board member nominated Laura Harrison for chair; with no further nominations, the board closed nominations and voted to approve Harrison as chair. The board similarly nominated and approved Jeremy Burnett as vice chair.

The board approved the policy committee membership as presented: Deborah Thomas, Tammy Beauvais, Kim Lewis and Dorian Brown. The board also approved the ethics committee structure that includes the board chair, a board liaison (Jeremy Burnett) and a non‑board member, Adam Henry.

On a separate procedural motion the board voted to remove agenda item 4 (approval of updated policy 6.313) from the January meeting and re‑schedule it for the February meeting so staff and the policy committee could revisit the proposed changes.

The amended agenda and the consent agenda (five items) were approved as presented. Board members were also asked to sign the district code of ethics electronically within 24 hours.

All organizational votes were conducted by voice and passed; the meeting used standard nomination, second and voice‑vote procedures. No vote counts by name were recorded in the minutes and the board did not take further substantive action on the policy item at this meeting.","mediaType","Video","parentTitle","LSS BOE Business Meeting 1-15-25","oneSentenceSummary","At its January meeting the Lakeland Board of Education elected Laura Harrison as chair and Jeremy Burnett as vice chair and approved committee appointments and several routine motions.","taxTitle","Lakeland, School Districts, Tennessee","taxId",56520,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6309542,"District OPEB funding ratio rises to 80%; finance director recommends $150,000 annual budget allocation",332,1836000,2168000,"/Search/View?dp=1&key=2411978-ac9e6716ceab0c84483c99bd686a334d&start=1836&end=2168","https://assets.pipeline.soar.com/2411978-ac9e6716ceab0c84483c99bd686a334d/thumbnail_1836000.jpg","/articles/6309542/Lakeland/School-Districts/Tennessee/District-OPEB-funding-ratio-rises-to-80-finance-director-recommends-150000-annual-budget-allocation","https://secure.pipeline.soar.com/6309542-c2674f1ec06285451c3f668c018c7b0b/orig.mp4?Expires=1771190978&Signature=bhb7HEeeGIiXef2kCvZP~lnSAAz7CVN7XGFqwKvsnnbOEf7GRl44AQx5bbr06Jzs0j1qHPTy3gUBHorFmzYGaZBAU0C4lmG4sYfGHJ~DRMqVNCjEypxzmo5f-8d7VOLksA8~7wGHXbWwYZdTItOjUeYa1taGCnyW0z8hamUXjAomHs4T4FbjD4QTCcubrCVxBP4ScL8MjwQA9um68MvkERyleeo4k9xtZjJLRxtvShivaSTyoORxaONO1Bhqo5da8rbgowPn~w88FfBC-Xo0~fjDOF3ua8sVTgNiU5vOSlqJccKiaVxxCjJjldhlFANCwm5hkDmfei7FUBiCSF3qlg__&Key-Pair-Id=KUT5TJCACFTXG","Tristan Gaitley Sweat, the district’s incoming finance director, presented the FY OPEB actuarial summary to the board and reported that the district’s funding ratio improved to 80.2% from 70.5 the prior year.

SWEAT reported the change was driven by a small increase in total OPEB liability and larger increases in actuarial assets. \"Year over year total OPEB liability did increase, about 113,000 to just over 4,200,000.0. This was due to a change in the discount rate. It decreased from 6.5 to 6% and increases in healthcare premiums for retirees,\" he said. He reported the actuarial value of assets rose roughly $5.5 million and that net OPEB liability fell by about $379,000 to just over $800,000, yielding an 80.2% funding ratio.

Gaitley Sweat told the board the number of eligible participants is 76, with 61 eligible but not drawing benefits and 15 retirees receiving benefits. His recommendation to the board was to continue budgeting $150,000 from the operating budget and to continue pay‑as‑you‑go payments for retiree premiums rather than drawing on fund balance.

Board members praised the progress, noting the multi‑year approach to funding OPEB and the district’s past choices to apply fund balance to long‑term liabilities. No formal vote was required; the $150,000 recommendation will be considered in the budget process and, per the presentation, is already included in the current year budget.","Incoming finance director Tristan Gaitley Sweat presented an OPEB actuarial summary showing the district’s funding ratio improved to 80.2% and recommended continuing a $150,000 annual contribution plus pay‑as‑you‑go retiree premiums.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":79,"_47":92,"_49":93,"_51":94,"_53":95,"_55":56,"_57":58,"_59":96,"_61":62,"_63":64,"_65":97,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6309547,"Auditor reports Lakeland finances in order; audit opinion awaits city audit completion",629,1207000,"/Search/View?dp=1&key=2411978-ac9e6716ceab0c84483c99bd686a334d&start=1207&end=1836","https://assets.pipeline.soar.com/2411978-ac9e6716ceab0c84483c99bd686a334d/thumbnail_1207000.jpg","/articles/6309547/Lakeland/School-Districts/Tennessee/Auditor-reports-Lakeland-finances-in-order-audit-opinion-awaits-city-audit-completion","https://secure.pipeline.soar.com/6309547-27854e372bcf8c5881bfdbabbf7ecbea/orig.mp4?Expires=1771190978&Signature=O8JQG6iUjxZICrQGq1843P24QPnSizRUwz95V64GVz8Qzu5gcqz00w4J97Z2H7du9jUd8JRq2BQ47QCUGKCBm7lMbGhpKJH4~uZdABn3~1Va-5lM3rOwlFTKChfnWaXOA1PO3vw5fDdE6t2w1lFArJ-wHVQrYLnGP4~W9xjA2OqnR6iZY8jt6kInzqlXEkWwubKkj8eqwe9xD2vw55cvtfLFVxKr3lGrXezU-dNwkWTAU5F5Ion7dGKd7ZNtxKwldrik30VdTnb3jDnOBD~haDR~EYUx9RYHiv0bSwd9Ikv~f21WyYiOQFzXi3g-rRHpVNFnFsmumI21YZR7GobvZQ__&Key-Pair-Id=KUT5TJCACFTXG","Watkins Huberoff, the engagement auditor for the district’s FY2024 audit, presented the board with a summary saying the school audit work is complete but the formal audit opinion is pending because the school’s audit is rolled into the city’s combined audit.

“We expect to issue an unmodified opinion,” the auditor said, noting that the district’s general purpose school fund and government‑wide statements should receive clean opinions and that the school’s internal control review found no design deficiencies and that controls appeared implemented.

Huberoff summarized key year‑over‑year figures presented to the board: total revenues for the general purpose school fund increased by about $3.8 million to roughly $25.1 million; instruction expenses rose by about $1.3 million to $12.8 million; operation and maintenance costs increased about $420,000 to roughly $2.0 million; and overall salaries increased (presented as a combined figure of about $15.7 million in the auditor’s remarks).

Huberoff told the board the district’s pension plans are fully funded at present and that the district has been making partial ADC (actuarially determined contribution) payments for OPEB, noting year‑to‑year variation in funding patterns but no current deficiencies.

Huberoff also described the practical tradeoffs of the combined audit with the city: combining audits reduces duplicated work but means the district’s audit opinion can be affected by the city’s other audited units, though the auditor said the district’s funds are unlikely to be directly affected.

The board did not take formal action on the audit presentation; the auditor and district finance staff answered members’ questions during the presentation.","External auditor told the Lakeland Board of Education that the district’s audit work is complete and that auditors expect to issue an unmodified opinion on school funds, subject to the city’s combined audit finishing. The auditor reported revenue and expense movements and said internal controls showed no design deficiencies.",{"_33":99,"_35":36,"_37":38,"_39":100,"_41":101,"_43":102,"_45":103,"_47":104,"_49":105,"_51":106,"_53":107,"_55":56,"_57":58,"_59":108,"_61":62,"_63":64,"_65":109,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6309552,"Legislative liaison warns of special session, voucher scholarship proposal and several education bills",429,338000,767000,"/Search/View?dp=1&key=2411978-ac9e6716ceab0c84483c99bd686a334d&start=338&end=767","https://assets.pipeline.soar.com/2411978-ac9e6716ceab0c84483c99bd686a334d/thumbnail_338000.jpg","/articles/6309552/Lakeland/School-Districts/Tennessee/Legislative-liaison-warns-of-special-session-voucher-scholarship-proposal-and-several-education-bills","https://secure.pipeline.soar.com/6309552-16ecf78b8e61e05e5a5a263ed4a0a9a3/orig.mp4?Expires=1771190978&Signature=g3Mv7bd8tFONw2UIUHkbiKA17s26STb05d39KMAVP4EIOGlem0fXagdo4REbHhSvlXj40lpJPJPcIUiDpa5-Qs6-cw0r6TVAYwmowe1yA1XKo6RV4Pv8T709eQFue8qBxUhz9D50gEotQPqWn34Vw~T7krpkvNlVPELbdeMRsQlrXOuIrQfBe7722HoiwyGdvAitF1qhZIxn5pbkykGIV~fjjjfuME0IvEvOQw4tXRDTCTCPr8Momkq8WHEKBqF6diEdR0JqzPaVaXAjdUGVEhq3IeIsXKoxMULLBl8Vwi-Y7vnIePdUiTaVm1UpKNioUHd05Lvq3TsmFq5nOuXZ8A__&Key-Pair-Id=KUT5TJCACFTXG","Michelle Childs, the board’s legislative liaison, told the Lakeland Board of Education at its January meeting that the state legislature has called a special session for Jan. 27 that will include a proposed voucher scholarship program and two other topics.

The vouchers proposal “would be vouchers to attend private school using public funds,” Childs said. “They want to start with 20,000. Half of them will be income limited, but even the income limit is 173,000 for a family of 4, and the rest of them will have no income limit, and there's basically almost no accountability.”

Childs said the voucher proposal would not require current statewide assessments such as TCAP but would rely on “some standardized test.” She also said the committee structure for the special session may be different from the regular session and that TSBA (Tennessee School Boards Association) is tracking developments and holding briefings for members.

Childs summarized other bills already filed: several that would require local school boards to adopt policies on wireless devices and at least one bill from Rep. Kirk Haston that would allow ACT or SAT results to be used in place of state end-of-course (EOC) assessments. She also reported a recently filed bill by Rep. Hardaway on recalling school board members.

Board members asked clarifying questions about how the special session would operate and about the EOC proposal; Childs said the EOC bill is intended to have the State Department of Education request an ESSA (Every Student Succeeds Act) amendment to permit post‑secondary tests to substitute for some EOCs. Childs said she will forward TSBA updates to the board as information becomes available.

The discussion was informational; no board action was taken on the bills at the meeting.","At the Lakeland Board of Education meeting, Legislative Liaison Michelle Childs briefed the board on a Jan. 27 special session that will include a proposed school-voucher scholarship program and noted other bills already filed on cellphones in schools, end-of-course testing and school board recall.","actionData","errors"]

Article not found

Board re-elects leadership, finalizes committees and moves several agenda items to February

District OPEB funding ratio rises to 80%; finance director recommends $150,000 annual budget allocation

Auditor reports Lakeland finances in order; audit opinion awaits city audit completion

Legislative liaison warns of special session, voucher scholarship proposal and several education bills