[{"_1":2,"_100":-5,"_101":-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],{"_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",6280069,"mediaKeyId","2617388-1c9ca82e3e70d4b7c3b9e43565ce9d04","parentId",2617388,"title","Auditor issues clean opinion for Pueblo School District 60; cash down as construction continues","audioSeconds",1035,"startMs",319824,"endMs",1355169,"viewUrl","/Search/View?dp=1&key=2617388-1c9ca82e3e70d4b7c3b9e43565ce9d04&start=319&end=1355","thumbnailUrl","https://assets.pipeline.soar.com/2617388-1c9ca82e3e70d4b7c3b9e43565ce9d04/thumbnail_319824.jpg","articleUrl","/articles/6280069/Colorado/Auditor-issues-clean-opinion-for-Pueblo-School-District-60-cash-down-as-construction-continues","mediaUrl","https://secure.pipeline.soar.com/6280069-361c3c74e64682dec5836b746f70a418/orig.mp4?Expires=1771150756&Signature=YrnSJJd4X4NkYRV28caZixVtFwUGoDMG6rcooLo-h9WGsxjhxu1KE4weYDdguQw~zQGHGhF2QRlgW914OLd8mR0Tk1nm2lB9RlVsRxRxRsVzufw7Gyv586ai-qy2odBX0qxsAU3S~cPhHDifOm3UoCAvdaXBhN5A4bGmjOeuVAk1BQvbKsv4spXZi4bHi95mNuVn7eB7H2DaygSQFLyOXFrXxJb1T0ZB9zZkCf7f3H6xrbof8dONd8EGzNleq8L1qGoTyT2RIbqgGlr-ZXk3YYoyp~WZyMpMpy9NNQDSV0uQxqd16OoMapPhaXI5ndCt6tuDFwHY8E0GUtp2WPEzWg__&Key-Pair-Id=KUT5TJCACFTXG","author","Pueblo District 60","date","2025-02-11T00:00:00Z","article","Tom Sesterre, lead auditor with Halting and Company, told the Pueblo School District 60 Board of Education at its Feb. 11 special meeting that the district received an unmodified (clean) opinion on the financial statements for the year ended June 30, 2024.

Sesterren said the audit found the district’s overall financial condition “is good” and that there were no reportable internal‑control findings or federal‑grant compliance exceptions in the single‑audit areas reviewed.

The clean opinion matters because it confirms the district’s published financial statements can be relied on for budgeting, bond disclosures and state reporting. The auditor also flagged several large but explainable changes that affect the district’s near‑term fund balances and long‑term obligations.

Sesterre told the board that cash and investment balances fell by about $25 million during the year as capital construction projects continued. Other assets were down about $11.6 million because grant receivables declined as timing differences resolved. Capital assets increased roughly $23 million as projects were completed and capitalized, while long‑term liabilities rose about $52 million—driven primarily by a roughly $63 million increase in the district’s share of PERA (Public Employees’ Retirement Association) liabilities. Outstanding debt (bonds and leases) fell about $9.1 million in line with scheduled debt service, the auditor said.

On the governmental side, net position increased about $16 million, Sesterre said, attributing the change to the amortization of pension liabilities and growth in fund balances. He noted the general fund’s unassigned balance would cover about 92 days of expenditures at year‑end, compared with about 95 days the prior year.

Grant activity rose during the year, the auditor said, with roughly $13.7 million of COVID‑related grant revenue reflected in 2024; the auditor warned that such grant levels are often temporary and can reverse in later years. The building fund balance dropped by about $22 million as capital work advanced; the capital reserve fund increased about $5.8 million because revenues rose while some spending was deferred.

Sesterre described the audit field work timeline: on‑site control testing in July, targeted field work in October, and completion before the end of the calendar year—allowing timely state filings. He thanked district finance staff by name for preparation and timeliness.

Board members asked whether charter‑school audit timing affects the district’s audit. Sesterre said charter audits are component‑unit work and that late charter audits can delay the district’s submissions and, in past years, led to a disclaimer on the district’s pipeline submission. He said the chief practical consequence of a late filing can be earlier enforcement steps by the state, including potential withholding of property‑tax receipts.

The auditor said the district had no federal‑award compliance findings in the single‑audit areas his team reviewed, which included ESSER, Child Nutrition, special education grants and Title II (Quality Teachers). He closed the presentation by inviting board questions.

The board thanked the audit team and moved on to the next scheduled reports.","mediaType","Video","parentTitle","Pueblo District 60 Special Board Meeting | 2-11-25","oneSentenceSummary","Tom Sesterre, lead auditor with Halting and Company, told the Pueblo School District 60 Board of Education at its Feb. 11 special meeting that the district received an unmodified (clean) opinion on the financial statements for the year ended June 30, 2024.","taxTitle","Pueblo School District No. 60 in the county of Pue, School Districts , Colorado","taxId",15507,"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},6280057,"Board approves amended FY25 appropriations, IGA with District 70 and yield‑restriction payment",508,5145625,5654525,"/Search/View?dp=1&key=2617388-1c9ca82e3e70d4b7c3b9e43565ce9d04&start=5145&end=5654","https://assets.pipeline.soar.com/2617388-1c9ca82e3e70d4b7c3b9e43565ce9d04/thumbnail_5145625.jpg","/articles/6280057/Colorado/Board-approves-amended-FY25-appropriations-IGA-with-District-70-and-yieldrestriction-payment","https://secure.pipeline.soar.com/6280057-7dcef970f58d323423a078174365c6fa/orig.mp4?Expires=1771150756&Signature=T7SRp4biZpmSK6fw2AICTsLXrW9AVqoQI0XM9CoKrAdpHLEv3g6t4ncBNT4~kD2ZSmF2CjqqTvvJvd-B0cDYxofNLKevGaY6ZL7wnp5Nrq-o5~wXfBg8K4kSPu7ec~O42XrVSfDNCvk9HSW6DWQHzlb60yOCuE7Itz8PBXgqx4Zp8wTEZQU~pKQMO1q84ShnUYHMGmgMQumvOpnL-owKtlJojRyFo9MbMza97Mb3zH4Fw6nJbdNhEMdGsGtsb-JMwuitZ~EJZhyOXUxdw5XKpj~8gjLd28brMK1dTRApvwQ2A~GmQ47oXBuz8HuuPy-TxF2V3O7XIqk2NIYelEg3nA__&Key-Pair-Id=KUT5TJCACFTXG","The Pueblo School District 60 Board of Education approved three formal actions during its Feb. 11 special meeting.

1) Fiscal year 2024–25 appropriations resolution (revised, amended)
Motion: Adopt the revised/amended appropriations resolution for FY2024–25 (text in board packet).
Mover/Second: Motion and second recorded on the audio but not attributed by name in the transcript; the board voted to adopt.
Vote: Mr. Cisneros — Aye; Dr. De Niro — Aye; Judge Mays — Aye; Mrs. Penencio — Aye; Mr. Thibault (listed also as Mr. Tebow in the record) — Aye.
Outcome: Approved.
Notes: Board members discussed timing and statutory exceptions for post‑January budget revisions; administration said the amendment restores accuracy to the previously posted budget.

2) Intergovernmental agreement (IGA) between Pueblo School District 60 and Pueblo County School District 70 regarding CURA representation
Motion: Approve the IGA establishing cooperative representation on the CURA (Urban Renewal Authority) board, with years alternating voting representation and consultation requirements between the districts.
Mover/Second: Motion and second recorded but not attributed by name in the audio; board counsel reviewed terms during discussion.
Vote: Mr. Cisneros — Aye; Dr. De Niro — Aye; Judge Mays — Aye; Mrs. Penencio — Aye; Mr. Thibault — No.
Outcome: Approved (majority vote).
Notes: Director Thibault stated he would not support the IGA because it assigns a single voting seat between districts; district counsel and administration said the IGA includes communication and consultation provisions and alternates voting authority between districts.

3) Yield‑restriction liability payment for Pueblo School District 60 general obligation bond series 2020
Motion: Authorize payment required to satisfy yield‑restriction/arbitrage liabilities tied to the District’s GO Bond Series 2020.
Mover/Second: Motion moved and seconded; Ms. Niehans provided an explanation of arbitrage rules and why the payment is necessary.
Vote: Mr. Cisneros — Aye; Dr. De Niro — Aye; Judge Mays — Aye; Mrs. Penencio — Aye; Mr. Tebow/Thibault — Aye.
Outcome: Approved.

Procedural votes: The board also voted earlier in the meeting to add the three items above to the published agenda; each addition was approved by voice vote before the full agenda was adopted.","At its Feb. 11 special meeting the Pueblo School District 60 board voted to adopt a revised FY2024–25 appropriations resolution, approve an intergovernmental agreement with Pueblo County School District 70 on CURA representation, and authorize a yield‑restriction liability payment for General Obligation Bond Series 2020.",{"_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},6280064,"District 60 details safety upgrades and attendance plan as chronic absenteeism improves to 35%",3595,1356269,4951435,"/Search/View?dp=1&key=2617388-1c9ca82e3e70d4b7c3b9e43565ce9d04&start=1356&end=4951","https://assets.pipeline.soar.com/2617388-1c9ca82e3e70d4b7c3b9e43565ce9d04/thumbnail_1356269.jpg","/articles/6280064/Colorado/District-60-details-safety-upgrades-and-attendance-plan-as-chronic-absenteeism-improves-to-35","https://secure.pipeline.soar.com/6280064-90027df45d93ce96507b82e86d37e1a3/orig.mp4?Expires=1771150756&Signature=F37rHJlxlqcqudOgEz9875JA16k~4H0iQbYQ2atWetWmMP5e90TpLQSXS0RonCrVQHTLI5QUipr1y5CO2uajt5xwiDe7NFoIXK-a3QtTatFdFzu90ChSElplJoV6cxR8jiGrWnRsRGtHb97TjkW-kT1XlwqgwX786wf4XbZ6b24OfvfV5vLEDIry0YwvZnKHfl-~9tW8gvQCWdy3Ms-JAs~bQcg-GQ0ge6qdcnG99ObjK0Oxtpqlq2tangQypSb6urIMUsmNX4ft434G~7HTM55C9ix195FtabzRNzoGjvJbuR64o9iPDxc05WSkLRH2-ICoYdcBe1Uf8rpWNloASA__&Key-Pair-Id=KUT5TJCACFTXG","Andy Burns, executive director of student support services for Pueblo School District 60, and Mike Bayer, the district’s director of culture, safety and wellness, presented a combined report Feb. 11 on school safety, discipline and chronic absenteeism.

Burns and Bayer outlined multiple safety upgrades — including a citywide radio link to first responders, a district visitor‑screening system integrated with Infinite Campus and Raptor, rotating metal detectors at large events and selected secondary campuses, and vape‑detection sensors in secondary restrooms — and described discipline and intervention efforts intended to reduce suspensions and expulsions.

The presentation also covered the district’s attendance work. Burns reported the district’s chronic absenteeism rate has declined from a post‑pandemic peak of 49% in 2022 to about 41% last year, and “as of this week, our district chronic absenteeism rate is down to 35 percent.” He said the district uses a multi‑tiered system of supports (MTSS) with universal, targeted and intensive interventions and a new attendance‑incentive program called “Be Present.”

Bayer described the district’s emergency protocols, available in a 250‑page manual and condensed quick‑reference guides, and emphasized partnerships with Pueblo Police Department school resource officers and local first responders. He said the Secret Service reviewed the district’s threat‑assessment process and called it “robust and very well thought out,” highlighting multidisciplinary teams and attention to student social‑emotional supports.

On discipline, district staff said supports include the student code of conduct, restorative practices, alternatives to suspension, intervention coordinators and services for expelled students. Presentation slides compared referrals, in‑school and out‑of‑school suspensions and expulsions across elementary, middle and high schools from 2018 through the current year and showed many measures moving toward pre‑pandemic levels.

The board pressed for consistency and earlier intervention on attendance. Director Mays said Colorado law allows filing a truancy petition after four unexcused absences and urged the district to avoid waiting until 10 or more absences. District staff described a lengthy progressive process — attendance improvement plans, 30‑day affidavits, home visits, transportation and utility assistance, referrals to wraparound services — before court referral; when those steps fail, truancy court can provide resources and supports through diversion‑style services.

Staff provided approximate caseload and filing numbers: they said an average elementary school files about seven to eight new truancy cases annually, middle schools file roughly 12–15, and some high schools file about four to five new cases per year; carryover caseloads were described as larger (middle schools with 20–27 ongoing cases, high schools averaging about 15, elementary about 12–13). Staff said truancy court dockets run Wednesday and Thursday mornings and that the court uses a “rocket docket” for students showing marked improvement.

On security staffing and technology, Burns and Bayer said the district employs 24 security guards systemwide, typically about two per middle school and three per high school, and that the radio bridge system allows district radios, school radios and Pueblo Police dispatch to communicate across the city.

District leaders said they are building a written progression chart for MTSS with clear cut‑points and consistent interventions across schools and have begun a partnership with Panorama Education to provide more timely, district‑wide data to guide attendance and behavioral interventions.

Board members asked for follow‑up data and written procedures; Superintendent Kimsey said the administration will provide exact filing and caseload numbers for the last three years and a standardized attendance progression document for principals.","District leaders described new safety equipment, expanded radio communications with first responders, discipline supports and a multi‑tiered attendance plan. Officials reported chronic absenteeism has fallen to 35% after peaking post‑pandemic; the board asked for clearer, district‑wide attendance triggers and more consistent use of truancy court.","actionData","errors"]

Article not found

Auditor issues clean opinion for Pueblo School District 60; cash down as construction continues

Board approves amended FY25 appropriations, IGA with District 70 and yield‑restriction payment

District 60 details safety upgrades and attendance plan as chronic absenteeism improves to 35%