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Superintendent reports improved test scores, sharp drop in identified migrant students and ongoing IRS withholding that removed roughly $223,000
Summary
Dr. Garfield presented preliminary assessment data showing district ELA well above the state average and notable cohort gains; district-identified migrant students fell from 118 (2020) to 25 (2025), potentially affecting funding. Dr. Garfield and finance staff reported an IRS action that removed about $223,000 from district accounts and ongoing food-service accounting issues under review.
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Superintendent Dr. Garfield (speaker 6) delivered the superintendent’s report with academic and financial updates.
Assessment data: Dr. Garfield described the data as preliminary (‘dirty data’) and declined to walk through every category, but reported that district ELA averages were substantially above the state average (district 83 vs. state 60) and highlighted school-level performance (examples: Westlake 84, More Haven Elementary 82). He noted a large cohort gain for a targeted ninth-grade group that improved from 19% proficiency in ELA to 51% this year, and identified areas where additional review is needed before the state releases final numbers.
Migrant population: Dr. Garfield reported the district’s identified migrant student count on survey 5 fell from 118 in 2020 to 25 in 2025. He estimated the minimum revenue impact of that change could be roughly $744,000 (transcript provided a calculation context), and said staff will reach out to migrant advocates to verify student status and pursue corrections if appropriate.
Medicaid and Skyward: The district has submitted seven change-of-ownership Medicaid requests and completed fingerprint verifications; staff are awaiting state responses and will update the board when more information is available. The district will not force a system-wide balance in Skyward until after the fiscal year end and plans reconciliations thereafter.
IRS issue and food-service accounting: Dr. Garfield reported an ongoing dispute with the IRS after about $223,000 was withdrawn from district accounts. The district has involved attorneys, a tax advocate and legislators to pursue recovery and filed for an IRS advocate review; the superintendent described the process as frustrating and ongoing. Finance staff (speaker 10) said preliminary work found instances of grant and food-service transactions that require reconciliation and that a more complete revenue vs. expenditures picture will be available near fiscal-year end. The finance team plans additional internal ledgers and more frequent monitoring for 2026–27.
Board members asked clarifying questions, requested follow-up documentation and thanked staff for the work; no formal action was taken during the report beyond directions to pursue corrections and continue reporting.

