Participants
Everyone heard or addressed on the recording. Spellings follow the agenda, packet letters and draft minutes; where the dialogue file's label differs, that is noted. Unidentified voices stay unidentified.
| Name | Role | Participation |
|---|
| Heather Whitney | Chair | Presides. Reads the three letters of intent aloud (0:50:35). Votes for Tyson and explains why (1:41:48); moves to lay the appointment on the table (1:47:48). Reads and moves the special-legislation resolution (2:23:11). Says she reviewed every audit back to 2016 and that "the 2016 audit wasn't completed until 2019" (3:06:10). Moves the calendar change and the custodial positions. The dialogue file also gives her the policy-subcommittee report and motion at 3:27:58 to 3:32:18; the draft minutes credit that to Hawkins (flag 7). |
| Michael Petrin | Vice chair | Seconds Tyson's nomination (1:35:05) and votes for him, citing "experience with financials" (1:41:25). Opposes tabling: "the longer we wait, the less we need to fill the spot" (1:48:45). Reads out a Claremont Savings Bank gift of $100,000 to the Stevens High School Alumni Association (2:06:53). Seconds the calendar motion and the billing-specialist motion. Asks for the metal detectors on a future agenda (3:42:13). Transcribed as Peterson and Patron throughout. |
| Arlene Hawkins | Member; Policy subcommittee chair; SAU 6 board chair | Seconds Lavalette's nomination (1:34:52), the tabling motion (1:48:23) and the resolution (2:25:09). Questions Tyson about education freedom accounts and an article he wrote (1:29:49). Asks the state loan's interest rate (2:33:29) and for copies of the slides (2:49:09). Announces a board meeting "Monday evening at 6:00" with an NHSBA attorney on roles and responsibilities (3:42:54). Per the draft minutes, presents and moves the three special-education policies (flag 7). Transcribed once as Hopkins. |
| Candace Crawford | Member; Finance and SRVRTC subcommittee chair | Nominates Don Lavalette (1:34:42) and argues "we don't need more chaos" (1:40:48). Questions Tyson's affiliation (1:32:24). On the loan fund: "I mean, it is a payday loan." (2:25:39); "I'm going to vote in favor of the resolution because I don't have a choice." (2:39:47). Notes FY2022 tuition was budgeted at $790,000 and came in at $291,000 (3:02:14). Moves the management-representation letter (3:14:11), the SchoolCare representative (3:23:42) and the billing-specialist position (3:36:19). |
| William (Bill) Madden | Member | Nominates Kevin Tyson (1:34:59). Speaks of "The arrogance, the insubordination, the contempt, the disrespect from the administrative board." (1:38:23) and says "There's still people in the administration that, in my opinion, have to go." (1:39:27). Asks for an executive summary on every board document (1:57:57), whether volunteers can substitute-teach (2:42:51) and about the whistleblower notice (3:43:18). Appointed SchoolCare membership-council representative. |
| Loren Howard | Member; NHSBA delegate | Asks each candidate whether he will run in March (1:08:44, 1:27:45); votes for Lavalette because he will (1:36:25). Reports his appointment to the CCTV board of directors (2:08:55). Asks whether the district could return to Claremont Savings Bank instead of the state (2:35:56). Asks members to review the NHSBA resolutions before the delegate assembly (3:24:38). Transcribed as Lauren. |
| Kerry Kennedy | Interim Superintendent | Adds staff reallocation as item 9 (0:02:11). Report: staffing at Claremont Middle School, the Bluff closure, meetings with Commissioner Davis, the community-college chancellor and Senator Shaheen (0:40:20); says every employee's salary, position and insurance will be published (0:44:08). Presents the calendar change and the SREA agreement (1:49:56); says the elementary schools "already exceeds the number of state required hours" (1:55:20). Proposes the billing-specialist and split custodial positions (3:33:18, 3:37:36). |
| Matt Angell | Senior Comptroller / Interim Business Administrator | Financial update (2:09:49): $5.8 million available in appropriations, a report he gives a 60% reliability (2:10:14), a SchoolCare assessment of $868,000 (2:11:07), a target of "1.9 million by the end of the year" (2:12:38), FY2025 overspent by $1.6 million (2:12:48), cash of $180,000 projected at the end of October (2:14:11). Presents the FY2022 audit (2:49:38): "in the audit, it's showing us a deficit of $198,888" against "$1.2 million was returned to the taxpayers" (3:00:38). Asks leave to sign the management representation letter with a disclaimer (3:12:57). Transcribed as Angel and Engel. |
| Patrick O'Hearn | Human Resources Director; acting clerk for the evening | Reads the roll (0:01:24). Presents the SchoolCare membership-council invitation (3:20:04). Says whistleblower posters are in employee break rooms (3:44:24). Named as certifying officer for the resolution in the clerk's absence (2:25:05). |
| James O'Shaughnessy | District counsel | Cites RSA 671:33 for board appointment (0:09:03; transcribed 67133). Says the deficit carried into next year is "over $1 million" and the district's position is "every bit as precarious" as in August (2:17:49, 2:18:12). Explains the proposed Claremont School District Adequacy Revolving Loan Fund (2:19:39). After the tie: "the board has failed to appoint somebody" and the decision passes to the city council (1:44:14); "there's no authorization in state law to hold a special election" (1:45:27). Advises that unpaid volunteer substitutes would raise Fair Labor Standards Act issues (2:43:32). |
| Michael Campo | Partner in charge of the audit, Plodzik & Sanderson | Introduced at 0:03:07; introduces himself at 2:29:40 (transcribed "Mike Campos. Anderson"). Says the FY2022 draft awaits the legal letter (2:50:19) and that the next audit will cover "the period from 7122 through the date of audit" (2:54:18). Explains SchoolCare's assessment and that some lenders have stopped funding borrowing against future grants (2:37:09). On the pension liability: "I don't think it belongs in the financial statements" (3:11:12). |
| Don Lavalette | Candidate for appointment (Ward 2); retired teacher, former SREA president | Spelling from his own letter of intent; the draft minutes print "Don LaVallee" and the transcript "Lavallée". Answers the board's written questions (0:54:07 to 1:07:05). "The school board has one employee." (1:08:29). "I'm a public education advocate. Period." (1:09:12). Says he will run in March. Received three votes. |
| David Putnam | Candidate for appointment (Ward 2); former board member | Describes 17 years on the school board (1:11:12) and withdraws in Lavalette's favor (1:13:37). The packet's donation list records a $5,000 "whole school donation (given to Alumni)" from "David Putnam and Andy Lafrenier". |
| Kevin Tyson | Candidate for appointment (Ward 2); maintainer of this project | Presents and answers the written questions (1:14:43 to 1:27:33), opening with "radical transparency" (1:17:58). Describes co-founding Education Options, a volunteer 501(c)(3) (1:16:26). Answers Whitney's question about community emails (1:28:47), Hawkins's on education freedom accounts and his article (1:30:11), and Crawford's on his affiliation (1:32:49). Nominated by Madden, seconded by Petrin; received three votes. See the footer disclosure. |
| Gary Merchant | Citizens' comments, Ward 2 | Thanks the board; "this is not a time for on the job training" (0:04:47). Urges a forensic audit with the state (0:29:40). Raises a point of order after the tie: can the board run with six? (1:45:41). |
| Eric Abbey | Citizens' comments, Ward 3 | Asks about the intern psychologists on the payroll (0:05:55); later about special education and contracts (0:22:58). |
| Derek Ellerkamp (as labeled in the dialogue file; transcribed "Derek Eller, camp") | Citizens' comments, Ward 2 | Asks what authority lets the board fill an elected seat (0:08:55); "this board is tarnished, to put it lightly" (0:09:12). Later asks that financial reports be posted before meetings "as a worksheet" (3:18:58). |
| Leslie Peabody | Citizens' comments, Ward 1 | Asks about free lunch after the Bluff move and Medicaid billing (0:10:23); returns on Bluff logistics (0:33:02). |
| Nick Koloski | Citizens' comments, Ward 3 | Asks whether the public may speak after presentations (0:11:31); asks for an update on the Maple Avenue building purchase (0:26:53). Listed as a donor of medical-assisting supplies in the packet. |
| Sherry Williams | Citizens' comments, Ward 2 | Recommends addressing misinformation between meetings (0:13:05). |
| Chris Cogswell | Citizens' comments, Ward 3 | Speaks to students about the disruption and good news in the schools (0:15:18). |
| Rebecca (surname not settled in the record) | Citizens' comments, Ward 1; Claremont Middle School teacher | Asks for continued open meetings and agenda-item comment time (0:17:39). The project does not print a surname for this speaker because district documents spell it several ways. |
| Camron Lownie | Citizens' comments, Ward 2; Disnard teacher | "I think that putting public comments before the agenda updates is silly." (0:20:14). |
| Hope Damon | Citizens' comments; state representative ("Sullivan, district eight", as she states it) | Explains free and reduced meal applications and adequacy aid (0:21:08); comments from the floor on the House calendar during the loan-fund discussion (2:21:38). |
| Bradley Moulton | Citizens' comments, Ward 3 | Asks the board to remove a one-bus-stop-per-child limit (0:34:43); disputes the $5.1 million figure (0:36:29); is asked to sit down after running over (0:38:00). |
| Unidentified (149 rows) | Board members, staff and audience voices the diarizer did not separate | Includes the Bluff principal's remark on bus and lunch plans (1:53:53) and the seconder of the management-representation motion (3:14:20), whom the draft minutes name as Madden. |
Agenda
Items from Amended-CSB Agenda 10.1.25 (3).pdf; agenda wording is quoted from that document. Dispositions from the recording, checked against the draft minutes.
| Taken up | Item | Agenda text / disposition |
|---|
| 0:00:02 | I. Call to order, pledge | Agenda: "6:30 PM Call to Order and Pledge of Allegiance". |
| 0:01:24 | II. Roll call | Read by O'Hearn; the ASR garbles the names. Draft minutes: all six present. |
| 0:01:38 | II.a Consent agenda | Agenda: "Amendments and Final Approval of board agenda 2. Approval of minutes: 3. Approval of Manifest". Kennedy's amendment adds staff reallocation as item 9; no objection (0:02:39). No minutes in the packet. The chair says Angell will review the manifest; the draft minutes record "Approval of Manifest: Not addressed at this time" (flag 5). |
| 0:03:40 | II.b Citizens' comments | Open "for a minimum of 30 minutes"; eleven speakers, four of them twice; closed at 0:38:13 (flag 11). |
| 0:38:22 | II.c Interim Superintendent's report | Staffing, the Bluff move, state contacts, personnel transparency; questions on the school-psychology interns deferred to October 15. |
| 0:47:20 | III.1 Appointment of new board member | Agenda: "Appointment of New Board Member (Discussion/Vote)". Letters read; Lavalette, Putnam (withdrew) and Tyson presented. Crawford nominated Lavalette, Hawkins seconded; Madden nominated Tyson, Petrin seconded. Show of hands 3 to 3 (1:35:18, 1:35:50); draft minutes: Crawford, Hawkins, Howard for Lavalette; Whitney, Petrin, Madden for Tyson. Whitney moved to lay on the table to the first November meeting, Hawkins seconded; carried 4 to 2, Madden and Petrin opposed (1:49:16) (flag 6). |
| 1:49:39 | III.2 Calendar change due to Bluff closure; MOA with SREA | Whitney moved to close the elementary schools October 7 and 8 and all schools October 9 and 10, and to approve the SREA memorandum of agreement (1:56:54); Petrin seconded (1:57:27). Voice vote, none opposed (2:00:44) (flag 9). |
| 2:01:57 | III.3 Donation acceptance | Agenda cites "Policy KCD Public Gifts/Donations". The chair reads the SRVRTC list and says no formal acceptance is needed; no vote (flag 10). |
| 2:08:43 | III.4 CCTV Board of Directors | Howard's appointment; the board decides it is an at-large seat and takes no vote (flag 8). |
| 2:09:28 | III.5 FY2022 draft audit report / financial update | Financial update; resolution to request special legislation moved by Whitney, seconded by Hawkins, carried with none opposed (2:41:41). FY2022 draft audit presented; Crawford moved to authorize Angell to sign the management representation letter, seconded (minutes: Madden), carried (3:14:39) (flags 1, 2, 3). |
| 3:19:16 | III.6 SchoolCare membership council representative | Crawford moved Madden; voice vote, none opposed (3:23:48). Draft minutes: seconded by Whitney (no second is audible). |
| 3:24:08 | III.7 2025 NHSBA delegate assembly | Howard asks members to review the resolutions; vote deferred to October 15. |
| 3:27:23 | III.8 Subcommittee reports | No Capital Improvement, Curriculum or SRVRTC meetings; Finance to meet "on Monday". Policy: IHBAB, IHBAA and IHBAM (agenda codes) moved, amended to include all three, and adopted on first read, none opposed (3:32:18). The transcript renders the codes IABAB, IHEA and I am. |
| 3:33:18 | 9 (added). Reallocation of existing staff | Crawford moved to reopen the billing-specialist position pending review of the job description, Petrin seconded, carried (3:37:24). Whitney moved 0.5 custodial positions at Maple Avenue and Disnard, Crawford seconded, carried (3:40:35). |
| 3:42:09 | IV/V. Other business; future agenda items | Budget update; metal detectors before year end; whistleblower contact. |
| 3:44:38 | VI. Adjournment | By consent, no motion. |
Discussion timeline
Times are taken from the dialogue transcript (Dialogue/16872 SchoolBoard100125.mp4.CSV) and link into the recording.
| Time | Topic | What was said | Flags |
|---|
| 0:00:36 | Clerk absent | "our clerk is not able to be with us this evening. She is, blessedly, on maternity leave." Administrative staff take the clerk's duties. | MEDIUM |
| 0:01:38 | Consent agenda | "We have no minutes in our packet this evening. Mr. Angel is going to be reviewing our manifest with us this evening as well." No manifest review follows. | MEDIUM |
| 0:03:40 | Citizens' comments open | "Citizens comments will be open for a minimum of 30 minutes." Three minutes each, second turns allowed. | POSITIVE |
| 0:08:19 | Who appoints to an elected seat | Ellerkamp: "Isn't that an elected position?" Counsel: "The board is, responsible for appointing people if there's a vacancy on the board." (0:09:03). Public may not question the candidates (0:08:49). | OBS |
| 0:13:05 | Misinformation and the deficit figure | Williams on the "$8 million figure" in circulation and the 5.1 now given; asks for clarifications between meetings. | |
| 0:20:14 | Order of public comment | Lownie and Rebecca (0:19:45) ask for comment after agenda presentations; the chair says narrowly focused meetings will follow (0:12:10). | |
| 0:24:51 | Administrator contracts | Counsel: administrators are employed by SAU 6, "a different board". Whitney: "the saw six as it's currently is designed, is ending as of June 30th" (0:26:07). | |
| 0:26:53 | Maple Avenue building purchase | Koloski: "the building for 250, I believe, did not" go to a public vote (0:27:46). Whitney: it will come back on an agenda (0:28:52). | |
| 0:29:14 | Forensic audit request; late audits | Merchant urges a forensic audit with the state. Whitney: "We did have audits back to 2016. And there are repeat findings even as far back as 2016." (0:30:17); a new policy sets a date audits must be presented by and requires the auditor to present (0:31:09, 0:31:38). | POSITIVE |
| 0:34:24 | Bus stops; the $5.1 million | Moulton: the one-stop-per-child rule "needs to be removed immediately"; "there's $10 million missing" (0:36:29). Asked to sit down when over time (0:38:00). | |
| 0:38:22 | Interim Superintendent's report | Staffing at the middle school; "every employee what salary, what position, what insurance" to be published (0:44:08). Board lists questions for the October 15 presentation on the school-psychology interns, including Medicaid billing (0:45:44). | |
| 0:47:20 | Appointment process | "Three applicants have or possible appointees have kept their hat in the ring." (0:48:13). Community emails were folded into board questions (0:48:49). The chair reads Lavalette's, Putnam's and Tyson's letters (0:50:35 to 0:53:32); the packet's letter file holds a fourth letter, from Jeffrey Glover, who is not mentioned on the recording. | OBS POSITIVE |
| 0:54:07 | Candidate: Don Lavalette | Answers the written questions; "The school board has one employee." (1:08:29); will run in March (1:08:46); "I'm a public education advocate. Period." (1:09:12). | |
| 1:11:10 | Candidate: David Putnam | Seventeen years on the board; withdraws: "I think you'll be well served if you choose him." (1:13:55). | |
| 1:14:43 | Candidate: Kevin Tyson | "the number one thing we need to do is radical transparency" (1:17:58). Whitney relays community emails "concerned with your, your position" at Education Options (1:27:53); Tyson: "Nothing could be further from the truth." (1:28:47). Hawkins quotes his article (1:30:42); Crawford questions his affiliation (1:32:24). Has not decided on March (1:27:48). | |
| 1:34:42 | Nominations and the tie | Crawford nominates Lavalette, Hawkins seconds; Madden nominates Tyson, Petrin seconds. "Raise your hand. Three. We have a tie vote." (1:35:50). | OBS |
| 1:36:25 | Members explain their votes | Howard: Lavalette's commitment to run. Madden: "fresh blood from the private sector" (1:38:38). Hawkins and Crawford for Lavalette (1:39:54, 1:40:48). Petrin and Whitney for Tyson (1:41:25, 1:41:48). | |
| 1:44:14 | Counsel on a failed appointment | "at this point the board has failed to appoint somebody" and the statute's select board role is "transferable to a city council". "No, there's no there's no authorization in state law to hold a special election." (1:45:27). On Merchant's point of order: "the remaining members of the school board shall appoint someone" (1:46:02). | OBS |
| 1:47:48 | Appointment tabled | "make a motion to lay upon the table to the first meeting in November". Carried with two opposed (1:49:16). | OBS |
| 1:49:56 | Calendar change for the Bluff move | Bluff's last day Monday, October 6; elementary schools closed October 7 and 8; all schools October 9 and 10. Kennedy will ask the Department of Education whether days can be waived (1:52:11). Madden asks for an executive summary of every board document (1:57:57). | OBS |
| 2:01:57 | Donations | "none of these donations. The dollar amount reaches the threshold of requiring a public hearing, which is $20,000." North Country Smokehouse gave "the alumni association $12,000" (2:02:43). Petrin: Claremont Savings Bank $100,000 to the Alumni Association (2:06:53). | OBS |
| 2:08:43 | CCTV board seat | Howard: "for some reason, they send it to you guys for approval." (2:08:58). Whitney: "I think it's a at large position" (2:09:10). No vote. | OBS |
| 2:09:49 | Financial update | "There's $5.8 million available from the budget". Reliability 60% because "cash isn't reconciled for the current year yet" (2:10:14). SchoolCare assessment $868,000 (2:11:07). Slide figures: FY2025 deficit (unaudited) $5,011,216.17; estimated deficit at June 30, 2026 $1,974,757.42. | |
| 2:12:48 | How the deficit arose | "This is fiscal year 25. We overspent the operating budget by $1.6 million." Health insurance, including retiree premiums, was not recorded correctly (2:13:27). | |
| 2:14:11 | Cash flow | "I've got $1.6 million available on that $4 million loan"; a district this size would expect "a cash balance between 3 and $6 million". March projected at "about $50,000 in the bank account" (2:15:04). | |
| 2:17:49 | Counsel on the carried deficit | "it's over $1 million in deficit. You'll be carrying that into next year." "You don't have financial reserves." Position "every bit as precarious" as in August (2:18:12). | |
| 2:19:39 | Adequacy Revolving Loan Fund | A fund "administered by the Department of Ed" to advance cash "in anticipation of state adequacy payments" (2:20:11), sought as a non-germane amendment on veto day (2:21:00). The resolution read aloud cites "RSA 198, colon 41 and 42" (2:24:14) and directs that "an attempted copy of this resolution shall be included with the minutes" (2:24:42). | OBS |
| 2:25:18 | Board questions on the fund | Up to "about 3.3 million or more" (2:25:23); the Claremont Savings Bank loan "is going to expire on April 17th" (2:25:53); state interest "I heard five" (2:33:48). Resolution carried, none opposed (2:41:41). | |
| 2:42:51 | Volunteer substitutes | Counsel: unpaid work would risk "violating the Fair Labor Standards Act and probably several state laws" (2:43:32); a formal opinion promised (2:44:29). | |
| 2:49:38 | FY2022 audit | "These are going to be the fiscal year 2022 financial statements. And yes, they are with four years behind." Draft awaits the legal letter (2:50:19). Findings summarized: oversight gaps, cash handling, reconciliations, record retention, unsupported balances, repeated requests, grant reporting (2:51:15 to 2:52:21). The draft report's "Disclaimer of Opinion" is not named on the recording. | HIGH MEDIUM |
| 2:54:18 | Audit plan for FY2023 to FY2025 | One engagement covering the period from July 1, 2022 to the audit date. "We do 230 audits a year." (2:57:10). | POSITIVE |
| 3:00:13 | Fund balance and the tax rate | "it's showing us a deficit of $198,888"; "$1.2 million was returned to the taxpayers" (3:00:38); "So your tax your tax bill was artificially reduced." (3:01:04). Tuition budgeted $790,000, received $291,000 (3:02:14). | HIGH |
| 3:03:37 | Auditor on board oversight | "there hasn't been monthly reporting a budget to actual". Reports should come from the accounting software "because that can't be manipulated" (3:05:41). | |
| 3:06:10 | Chronic audit lateness | "the 2016 audit wasn't completed until 2019. So there were and the 2017 wasn't completed to 2020 and the 2019 wasn't completed to 22." | HIGH |
| 3:10:18 | Pension and OPEB liabilities | Campo on the net pension liability: "I don't think it belongs in the financial statements. I think it's more effective as a note disclosure." (3:11:12). | MEDIUM |
| 3:12:57 | Management representation letter | Angell will sign only with a statement that he did not prepare or maintain the records for the audited period (3:13:45). Motion carried (3:14:39). | POSITIVE |
| 3:14:52 | Federal grant monitoring | Whitney: the last state review of federal grant management was 2023-24, and Claremont is not selected next year. | |
| 3:17:19 | Reconciliation progress | "We've reconciled July and August cash." Monthly updates promised at the second meeting of each month (3:18:39). | |
| 3:20:04 | SchoolCare council | The employer seat "is currently vacant" (3:20:18). Madden appointed (3:23:48). | |
| 3:27:58 | Policy subcommittee | Special-education evaluation policies recommended by counsel's firm; adopted on first read, all three in one motion (3:32:18). | OBS |
| 3:33:18 | Staff reallocation | A Bluff secretary position becomes a billing specialist for Medicaid and other billing; the board will see the job description "tomorrow" (3:36:34). Split custodian, "budget neutral" (3:40:13). | |
| 3:42:54 | Next meetings | Hawkins: a board meeting Monday at 6:00 with an NHSBA attorney "on roles and responsibilities of school board members" (3:43:08). | |
| 3:43:18 | Whistleblower notice | Madden asks who the whistleblower contact is; O'Hearn: posters are in employee break rooms (3:44:24). | |
Items flagged for review
These flags are a reviewer's aid, not findings of violation and not legal advice. Each one names the rule it rests on, as that rule read on October 1, 2025, or is labeled an observation where no verified rule applies.
HIGH The FY2022 single audit reached the board as a draft about 30 months after its federal due date, and the draft disclaims an opinion
Angell: "These are going to be the fiscal year 2022 financial statements. And yes, they are with four years behind." (2:49:38). He told the board the district "expends greater than $750,000 of federal awards" (2:50:38); the draft's Schedule of Expenditures of Federal Awards totals $4,276,509 for the year. For a fiscal year ending June 30, 2022, 2 CFR 200.512(a)(1) required the single-audit reporting package by the earlier of 30 days after the auditor's report or nine months after year end, that is, March 31, 2023. On October 1, 2025 the report was still a draft awaiting counsel's legal letter (2:50:19). The draft (Exhibit C- 9-30-25 CSD Revised Draft FY2022 Audit report) issues a "Disclaimer of Opinion" on the financial statements because "extensive turnover in management and those charged with governance" and "inadequate or missing documentation" prevented the auditors from verifying balances, and a separate disclaimer on compliance for "All Federal Programs" (finding 2022-018). Whitney said the 2016, 2017 and 2019 audits were each completed about three years late (3:06:10), so the lateness is a pattern, not a one-year event. Mitigation on the record: the current administration and auditor are clearing the backlog and plan one engagement for FY2023 to FY2025 (2:54:18). RSA 21-J:19 is permissive as to timing, so the state-law side of the lateness is a control weakness; the federal deadline is not permissive.
Sources: 2 CFR 200.512(a)(1) (due nine months after period end); 2 CFR 200.501 (single audit at $750,000 for this fiscal year); Exhibit C, draft FY2022 audit report (independent auditor's report; SEFA); RSA 21-J:19 (audits by independent accountants; timing permissive)
HIGH The audit finds the FY2022 tax rate was reduced with $1,059,738 more fund balance than existed
Angell: "In the audit, it's showing us a deficit of $198,888" and "$1.2 million was returned to the taxpayers" (3:00:38); "So your tax your tax bill was artificially reduced." (3:01:04). The draft's own figures are more exact than the spoken ones. Note 2-A: "In fiscal year 2022, the District applied $1,030,475 of beginning General Fund unassigned fund balance" while the restated beginning balance was $(29,263), so "the District applied $1,059,738 more fund balance than was available, effectively reducing the tax rate beyond its actual capacity." Note 15 shows the beginning unassigned balance had been reported as $133,150 before a $162,413 accounts-payable restatement. Note 2-C reports a General Fund unassigned deficit of $198,888 at June 30, 2022, resulting "from prior years’ fund balance returns that exceeded the amounts available". Under GASB 54, unassigned fund balance is the residual available for spending; using more of it than exists to set a tax rate misstates the resources behind the levy. The $1.2 million on the recording does not match the $1,030,475 in the draft; the page reports both. Graded HIGH as a material misstatement documented by the district's own auditor; the restatement itself is the correction the standards call for.
Sources: Exhibit C, draft FY2022 audit report (Notes 2-A, 2-C, 15; Schedule of Changes in Unassigned Fund Balance); GASB Statement 54, ¶6–17 (fund balance classes; unassigned); N.H. Admin. Rules, Rev 1102.03 (districts follow GAAP, GASB first)
MEDIUM The draft omits OPEB and the MD&A, the auditor says it would otherwise have been adverse, and none of this was said aloud
The draft's basis paragraph states that "management has not recorded the long-term costs of retirement health care costs and obligations for other postemployment benefits (OPEB) in the governmental activities, as required by Governmental Accounting Standards Board (GASB) Statement No. 75", that the effect "has not been determined", and that had evidence been obtainable the firm "would have issued an adverse opinion on the governmental activities due to this departure". The same report notes that a Management's Discussion and Analysis was omitted. The presentation summarized the findings (2:51:15 to 2:52:21) but did not tell the public that the report disclaims an opinion or that an adverse opinion would otherwise have issued. Campo also said of the pension liability, "I don't think it belongs in the financial statements" (3:11:12); GASB 68 requires a cost-sharing employer to recognize its proportionate share, and the draft does present it, so this reads as the auditor's personal view rather than a departure. Graded MEDIUM because the OPEB amount is undetermined; under the project's rule a departure with a quantified material effect would be HIGH. The full draft was in the public packet.
Sources: Exhibit C, draft FY2022 audit report (Basis for Disclaimer; Other Matters); GASB Statement 75 (OPEB liability recognition); GASB Statement 68, ¶48 (proportionate share of net pension liability); GASB Statement 34 (MD&A as required supplementary information)
MEDIUM The minutes reached the district's public share six weeks late and omit the start time, end time and author that RSA 91-A:2, II now requires
The only minutes located are a draft in the November 19, 2025 packet folder, whose Drive file was created November 13, 2025 (modified the same evening). Five business days from October 1, 2025 ran to October 8. Drive dates show when the public share received the file, not whether a draft was open for inspection at the office earlier, so the gap is measured against posting, not proven against inspection. The draft records attendance, motions, movers and seconders, but no start time, no end time and no name of the person who produced it; those three items were added to RSA 91-A:2, II by 2025, 112:1, effective August 22, 2025, six weeks before this meeting. Mitigation on the record: the clerk was on maternity leave (0:00:36) and the roll was read by the HR director. Graded MEDIUM under the project's severity rule because minutes exist and the absence of a clerk is explained on tape.
Sources: RSA 91-A:2, II (contents including start time, end time and producer; five business days; source note ends 2025, 112:1, eff. Aug. 22, 2025); draft CSB Meeting Minutes 10.1.25 (Drive created 2025-11-13)
MEDIUM The manifest was on the consent agenda, was promised for review, and was never taken up
The chair: "Mr. Angel is going to be reviewing our manifest with us this evening as well." (0:01:38). No manifest discussion or vote follows anywhere in the recording, and the draft minutes record "Approval of Manifest: Not addressed at this time" while also recording that "All present approved to consent agenda". The record is therefore inconsistent on whether the board authorized the period's payments. RSA 197:23-a lets the treasurer pay district money "only upon orders of the school board" or of two or more members the board empowers. In a month when the district's cash was projected to fall to $180,000 (2:14:11), board review of disbursements carries extra weight.
Sources: RSA 197:23-a (treasurer pays only on board orders); Amended CSB Agenda 10.1.25 (consent item 3, "Approval of Manifest")
OBSERVATION A 3 to 3 appointment vote was laid on the table after counsel advised the decision had passed to the city council; the board's own process document was not followed in several respects
Counsel told the board that after the tie "the board has failed to appoint somebody" and the appointment falls to the city council (1:44:14). The board then voted 4 to 2 to lay the matter on the table to the first November meeting (1:49:16). RSA 671:33, II(a) gives the school board the duty to fill a vacancy and, where the remaining members cannot agree by majority vote, gives the appointment to the selectmen; RSA 21:28, I lets "selectmen" mean the mayor and aldermen of a city. Whether a single tied show of hands, followed by tabling, is the "unable ... to agree" that shifts the power is not settled by the text, and this page does not decide it. Separately, the board's Exhibit B- Candidate Process.pdf called for presentations at a special meeting on Wednesday, September 24, 2025, five minutes per candidate, and a two-step vote (nominee, then appointment). The presentations instead came at this regular meeting, ran about 13 minutes each, and the board took one show of hands per candidate. The process document is the board's own guide, not law. The packet's letter file also contains a fourth letter of intent (Jeffrey Glover) that is not mentioned on the recording.
Sources: RSA 671:33, II(a) (board fills vacancies; selectmen if members cannot agree); RSA 21:28, I ("selectmen" includes a city's mayor and aldermen); Exhibit B- Candidate Process; Intent to Serve Letters
OBSERVATION The draft minutes do not carry the resolution the board directed be attached, and they differ from the recording on who moved and seconded
The resolution as read directs that "an attempted copy of this resolution shall be included with the minutes of this meeting" (2:24:42; the word is plainly "attested"). The draft minutes do not include it; they say the proposed legislation "is available on the board website Exhibit E-NHSBA-2025 Proposed Resolution", but Exhibit E in the packet is the NHSBA's own resolutions for its delegate assembly, and no copy of the district's resolution is in the 18-item packet. The draft also records Hawkins presenting and moving the three special-education policies with Howard seconding; the dialogue file attributes the report and motion (3:27:58 to 3:32:18) to Whitney, Howard asks "Do I have to second that?" (3:32:17), and the policy subcommittee's chair is Hawkins, so the minutes are probably right and the transcript label wrong. The minutes name Madden as seconder of the management-representation motion, where the recording has an unidentified Second. (3:14:20), and Whitney as seconder of the SchoolCare motion, where no second is audible.
Sources: draft CSB Meeting Minutes 10.1.25; Exhibit E- NHSBA - 2025 Proposed Resolutions; RSA 91-A:2, II (movers and seconders recorded)
OBSERVATION The CCTV board appointment exhibit is a form for appointment by the school board chair, and the board decided no action was needed
Exhibit I- CCTV Board of Directors L. Howard 9.8.25_0001.pdf reads "I, Chair of the Claremont School Board, by virtue of the authority in me vested by the Laws of New Hampshire, do hereby appoint you to the Claremont Community Television, Inc. Board of Directors"; the chair's date and signature are blank, the oath is signed and notarized September 5, 2025, and the form is stamped received by accounts payable September 8. Howard said he had already been appointed and did not know why it came to the board (2:08:58); Whitney concluded it was "a at large position" and the board took no vote (2:09:10). The record does not settle which body made the appointment or whether a school-board seat exists. Disclosure: Claremont Community Television (CCTV) / Claremont Community Media Center (CCMC) made this recording and publishes these pages, and this project's maintainer sits on its board (see footer).
Sources: Exhibit I- CCTV Board of Directors L. Howard 9.8.25
OBSERVATION Four days without elementary students, and two without any students, rest on a waiver whose basis was not stated
The board closed the elementary schools October 7 and 8 and all schools October 9 and 10 (1:56:54). The chair summarized that "the lost learning time will not be made up" (1:54:49); Kennedy said she would ask the Department of Education whether days could be waived (1:52:11) and that the elementary schools "already exceeds the number of state required hours" (1:55:20). The SREA memorandum says "The District will seek a waiver from the NH Department of Education for student instructional days." Ed 306.15 (in force since December 13, 2024) sets 180 days or hour equivalents; RSA 189:1 itself creates no State Board waiver power. If the hours claim holds, no waiver is needed for the elementary grades; for the middle and high schools the margin was described as "a very small window". The memorandum attached to the motion is unsigned in the packet.
Sources: Ed 306.15 (school year: 180 days or hour equivalents); RSA 189:1 (180 days or equivalent hours); Exhibit H- SREA Bluff Closure MOA
OBSERVATION The largest gifts announced went to the Stevens High School Alumni Association, outside the district's acceptance process
The chair read the SRVRTC list and said none reached the $20,000 hearing threshold and none above $2,500 came "directly to the school district" (2:01:57). For district gifts that is consistent with RSA 198:20-b, III(a), which requires a prior public hearing for $20,000 or more, and the list was posted with the agenda. The largest sums, however, were routed elsewhere: North Country Smokehouse's $12,000 and a $5,000 "whole school donation" are marked "(given to Alumni)" in the packet, and Petrin announced a $100,000 Claremont Savings Bank gift to the Alumni Association with an allocation by school and program (2:06:53), plus $15,000 from another bank and $20,000 from a private foundation (2:07:54). Money held by a private association is not district money, so no acceptance vote, hearing or district accounting attaches to it. Petrin said he hopes to arrange monthly updates from the association (2:07:21).
Sources: RSA 198:20-b, III (hearing for unanticipated funds of $20,000 or more); Amended CSB Agenda 10.1.25 (donation list)
POSITIVE Citizens' comments ran about 35 minutes with second turns allowed
The chair opened comment "for a minimum of 30 minutes" (0:03:40) and closed it at 0:38:13, after eleven speakers, four of whom spoke twice. Board members and counsel answered several questions on the spot. RSA 189:74 requires a comment period of no less than 30 minutes and policy BEDH sets the same minimum. One speaker was asked to sit down after running past his time (0:38:00).
Sources: RSA 189:74 (public comment, no less than 30 minutes); Policy BEDH (public comment and participation)
POSITIVE The vacancy was handled in public: letters published and read, questions posted in advance, candidates questioned on camera, votes recorded by name
The candidate process, the board's questions and the letters of intent were in the public packet; the chair read every letter aloud (0:50:35 to 0:53:32), each candidate answered the posted questions and then live questions from members, and each member explained a vote (1:36:25 to 1:43:00). The draft minutes record who voted for whom. RSA 91-A requires votes in public, not this degree of disclosure.
Sources: Exhibit A- New Candidate Questions; Exhibit B- Candidate Process
POSITIVE The auditor reported to the board in person, and the interim business administrator stated his own figures' limits
Whitney described a new policy setting a date by which audits must be presented and requiring "that the auditor, not the administration, give the presentation to the board" (0:31:38); Campo attended and answered questions throughout. Angell rated his own budget report 60% reliable because cash and grants were unreconciled (2:10:14), asked the board in public for leave to sign the management representation letter only with a statement that he did not maintain the audited records (3:13:45), and committed to monthly financial updates (3:18:35). The draft audit and the slides were posted in the packet.
Sources: Financial Update 10.01.2025; FY 22 Financial Statement and Single Audit Update
Appendix: source files
Official and public sources
Project files
Working files this page was built from. The dialogue file is linked; the others are not published with the page.
Dialogue/16872 SchoolBoard100125.mp4.CSV (1,362 attributed rows; the basis of this page)Input/Videos/16872 SchoolBoard100125.mp4Input/Transcripts/16872 SchoolBoard100125.mp4.jsonInput/SupportingDocuments/MAP.md, section 279
Laws and rules cited on this page
- RSA 91-A:2, II (source note ends 2025, 112:1, eff. Aug. 22, 2025): minutes contents, movers and seconders, five business days
- RSA 197:23-a: treasurer pays only on board orders
- RSA 671:33, II(a) (source note ends 2021, 42:1; 91:318): filling board vacancies
- RSA 21:28, I (2008, 183:1): "selectmen" in a city
- RSA 189:74 (2022, 333:1): school board public comment, 30 minutes
- RSA 189:1: 180 days or equivalent hours
- RSA 198:20-b, III (2023, 38:1, eff. July 18, 2023): hearing for gifts of $20,000 or more
- RSA 21-J:19: independent audits (timing permissive)
- Ed 306.15 (eff. 12-13-24): school year
- N.H. Admin. Rules, Rev 1102.03: GAAP hierarchy for districts
- 2 CFR 200.501 and 2 CFR 200.512(a)(1): single-audit threshold ($750,000 for FY2022) and due date
- GASB 34, GASB 54, GASB 68, GASB 75
- Claremont policy BEDH: public comment