Claremont School Board, March 5, 2025

OBSERVATION The auditor described unopened audit reports in a former official's cabinet, and the board learned of an IRS and Affordable Care Act matter from the report

Campo: "We had some members of management in the past who were unreceptive, unavailable, or just flat out just weren't that interested in the audit." He found "the boxes of completed audits were still sealed in the this person's, cabinet." (0:26:37) and added "They obviously didn't make it to you because they were still sealed" (0:27:16). He named no one. The FY2020 findings he summarized: the general ledger "wasn't maintained." (0:28:37); journal entries "weren't being approved, they weren't being reviewed." (0:29:43); stale-dated checks (0:30:16); no credit card policy (0:30:34); staff reimbursed for purchases with no evidence of authorization (0:31:21). Sprague then raised "the IRS and the ACA compliance." (0:51:13); the business administrator said attorneys are working on it (0:51:43). Campo praised the current administration as "very cooperative." (0:53:21).

These are the auditor's and members' characterizations; the report itself is not public (flag 2). No rule is cited because the conduct described predates this board's current administration and the record does not say when the sealed reports were found or which years they covered.

Sources: 18. Approved CSB Meeting Minutes 3.5.25

OBSERVATION Three more places where the approved minutes differ from the recording

(1) Education requirement for the safety specialist: the minutes say the superintendent "has discussed increasing the education requirement to a master's degree"; on tape he says "I want at least a bachelor's degree." (2:12:36) and later a teaching license (2:27:29). (2) The audit liaison: Hawkins said "And I nominate Candace Crawford to be on board." (0:49:15) and the chair answered "I second." (0:49:18); the minutes say "Whitney Skillen seconded the motion". (3) Neither the recording nor the minutes shows a vote on that nomination, so the designation of a board member to meet the auditors rests on a nomination and a second. See also flag 3. By-law rule 4.03(a) asks for "a complete, accurate record".

Sources: 18. Approved CSB Meeting Minutes 3.5.25; Claremont School Board By-Laws, adopted June 5, 2024 (Exhibit E of the June 5, 2024 packet) (rule 4.03(a))

OBSERVATION The chair proposed taking the design of the safety position into nonpublic session; the exemptions are about specific people

Explaining why she would not support the safety specialist that night, the chair said the board would be "talking about positions and people within that are currently employees here." and "That's a nonpublic, how we would be using resources, yada yada." (2:28:18); she then said "we'll do a non public for April 2nd." (2:33:47). Bonnie Miles disagreed in part: the resource analysis she wanted "is not for nonpublic" (2:31:36).

RSA 91-A:3, II(a) reaches "the dismissal, promotion, or compensation of any public employee or the disciplining of such employee"; II(b) the hiring of a person; II(c) matters likely to adversely affect a named person's reputation. How the district deploys staff and money for a new position is not among them, though discussion of a particular employee's role could be. Nothing had happened yet, so this is an observation; the April 2 agenda and motion are where it can be checked.

Sources: RSA 91-A:3, II(a)–(c) (nonpublic exemptions)

OBSERVATION The 2025–26 calendar has 172.5 student days and no hour total on the record

The superintendent said the calendar stays within the bargaining agreement and builds in no snow days (2:34:12). Frank Sprague tried the arithmetic aloud ("Six times 170, 179, 172 days.", 2:34:31) and cited the minimum standards as "994 or 9995 school, 1964 elementary." (2:35:36), which the transcript renders unrecoverably; Bonnie Miles confirmed the state measure is hours (2:35:58). The exhibit itself totals "T=179/S=172.5" with June 15–17 as "Extra days if needed (inclement weather)". The calendar was approved on Sprague's motion, the chair seconding (2:36:21, 2:36:36).

Ed 306.15 (effective December 13, 2024) requires 180 days of instruction or the hour equivalents: at least 945 hours for grades 1–6 and 990 hours for grades 7–12. With fewer than 180 days, compliance depends on daily hours, and no hour figure for any school level appears in the exhibit, the discussion or the minutes. The exhibit's file name also says "24-25" though its contents are the 2025–2026 calendar.

Sources: N.H. Admin. Rules, Ed 306.15 (School Year), Doc. #14150, eff. 12-13-24; Exhibit B- draft 24-25 Claremont School Year Calendar (1).pdf

OBSERVATION The donation exhibit is an image of the donor's check with its bank routing and account line

Exhibit C, posted for the $4,000 S.A.L.T. donation (1:44:54), is a scan of the foundation's check that shows its bank, check number and the full magnetic-ink routing and account line, printed twice. This page reproduces none of those numbers. RSA 91-A:5, IV exempts "confidential, commercial, or financial information" from disclosure; it permits withholding and does not require it, so posting is not a violation. The same kind of exposure appears in earlier packets of this board. The file name's "Byrnes" is the district's spelling.

Sources: RSA 91-A:5, IV (exemption permits withholding financial information); Exhibit C- Jack and Dorothy Byrnes Foundation Donation (1).pdf