Claremont School Board — August 5, 2026

Regular meeting of the Claremont School Board, built from the CCTV recording, the dialogue transcript, the posted agenda and packet, the draft minutes and the unsealed nonpublic-session minutes. Centerpieces: the auditor’s public answers on the FY22 and FY23 draft audits, and the treasurer’s July reconciliation. Timestamps link to the same moment in the Cablecast recording.

Body
Claremont School Board (SAU 6). Chair: Candace Crawford.
Date
Wednesday, August 5, 2026
Start time
6:30 p.m. scheduled. Called to order at 0:00:08; roll call at 0:00:38. The motion to enter nonpublic session was made at 3:41:58 and the roll call taken at 3:42:09; the draft minutes put entry at 10:12 p.m., the return to public session at 10:57 p.m. and adjournment at 10:57 p.m. The recording runs 3:42:49 and ends after the nonpublic roll call.
Board composition
Seven members; six present. Loren Howard absent (draft minutes).
Location
Sugar River Valley Regional Technical Center, per the agenda; audio broadcast on CCTV Channel 8
Recording
Cablecast: Claremont School Board - 8/5/26 (3:42:49; public session only)
Minutes
8.5.26 DRAFT CSB Meeting Minutes (filed under 2027 Meeting Minutes; approved with corrections on August 19 per that meeting’s draft minutes); 8.5.26 Non-Public Meeting Session.docx (filed under Unsealed Minutes › 2027 Non-Public). See flag 6 on the nonpublic record.

Participants

Everyone heard or recorded as present. Names follow the agenda and draft minutes; where the dialogue file labels a person differently, the label is noted. Most motions and seconds come from voices the dialogue file labels “Unidentified board member”; movers and seconders are taken from the draft minutes.
NameRoleParticipation
Candace CrawfordBoard chair; Finance Subcommittee chairPresided; explained the checkbook analogy for held checks, the MS-22 fund-balance mechanism and the business-office staffing collapse (“on July 8th, we had one employee in the business office”); took the transportation schedule by consensus and the personnel list to a vote that failed.
Heather WhitneyBoard memberPut the 13 written questions she had sent the auditor; seconded the deputy-treasurer and CCTV appointments and the nonpublic motion; moved both central-office job descriptions (draft minutes); asked who is certified among the nominees and asked to revive the annual prepopulated agenda.
William “Bill” MaddenBoard member; Capital Improvement Subcommittee chairPressed the auditor on why the board was not told it was out of compliance; asked about special-education purchasing, grant tracking, curriculum documentation, footnotes on budget variances and a September deadline for electronic manifests; raised the point of order on the personnel vote; asked for dress codes.
Don LavaletteBoard memberMoved the deputy-treasurer appointment and the nominations list (draft minutes); asked six questions on the Wit and Wisdom program; per the draft minutes, the member at 1:10:26 who called the audits fascinating and asked the auditor not to resign.
Brian RappBoard memberMoved the CCTV appointment and the nonpublic motion, seconded the nominations list and both job descriptions (draft minutes). Not separately identified in the dialogue file.
Michael PetrinBoard member; SRVRTC Committee chairPresent per the draft minutes. Not separately identified in the dialogue file.
Loren HowardBoard member; Policy Subcommittee chairAbsent (draft minutes). The nonpublic-session minutes nonetheless record him moving to return to public session and voting to seal; see flag 6.
Noelle KronbergSchool Board ClerkTook the roll calls and produced both sets of minutes (“Respectfully submitted by Noelle Kronberg”; nonpublic “recorded by” her).
Dr. Timothy BroadrickSuperintendent, SAU 6Followed the audit discussion with corrective actions and purchasing; answered the treasurer; gave the finance update (FY26 excess “about 4 million”, the 85% rule, PandaDoc manifests), the superintendent’s report (forensic audit, biweekly pay, buses, grants, hiring, athletics, business office) and the personnel report. Rendered “Broderick” by speakers in the transcript.
Michael CampoAuditor, Plodzik & SandersonAnswered board questions on the FY22 and FY23 draft audits (0:26:45 to 1:16:14) and on purchasing policy (1:21:20). The chair introduces the firm as “Nick Sanderson”; other speakers call him “Mike Campbell” and “Mr. Campos”.
Luke DiamondDistrict TreasurerNominated his deputy; presented the July reconciliation (unauthorized payments, the former treasurer’s electronic signature, manifests withheld 24 days, backdated checks).
Sherry WatkinsDeputy Treasurer (appointed; volunteer)Introduced herself: business-management experience, to back up the treasurer. Appointed unanimously.
Kerry KennedyDirector of Curriculum, Instruction & AssessmentFY27 grant allocations ($1,815,953.41 before IDEA and preschool); grant deadlines; the Wit and Wisdom K–5 literacy program and a possible grade 6–7 pilot.
Courtney PorterDistrict social workerRead the recognition of bus driver Jesse Aiken for the July 22 Newbury tree incident. Role per the project’s speaker roster.
Brian ZutterCitizens’ comments — Ward 2Two turns on the non-renewal of boys soccer coach Jason Stone and hiring process; asked what policy governed the decision. Labeled “Brian (surname not stated)” in the dialogue file; surname from the draft minutes.
Allison St. AubinCitizens’ comments — Ward 2Soccer-coach hiring process; support for Jason Stone. Labeled “Allison Saint” in the dialogue file; spelling from the draft minutes.
Ray BernardCitizens’ comments — Ward 1Program history (55 years of Stevens boys soccer); support for Jason Stone.
Sherri WilliamsCitizens’ comments — Ward 1Thanked the board for summer school; said the website had become hard to use for meeting documents; urged the board to impress the community’s values on the superintendent. Labeled “Sherry Williams” in the dialogue file; the draft minutes spell it Sherri.
Dr. Michael SaracinoCitizens’ comments — Ward 3Support for Jason Stone; asked whether the new hire holds the degree and certification a middle-school science teacher needs. Labeled “‘Dr. Michael’ (surname not transcribed)”; surname from the draft minutes.
Rick ChambersCitizens’ comments — Ward 2Support for Jason Stone’s 14 years with the program; warned the board in general terms about the replacement.

Named on the record but not present: Jesse Aiken and Officer Crystal Simonds (honored), Jason Stone (coach), Matthew Angell (former business administrator), Bob Gonyea (finance director, started August 3), Amy Savage (HR director), Transportation Director Pam Malay, Mr. Beaupre (athletic director), Melissa Lewis (principal), Majestic Terhune (appointed to the CCTV board) and the former treasurer, whose electronic signature appears as “Jane Hunter (Electronic Image)” in the treasurer’s reconciliation. The draft minutes mention transition help from “Lori Morey”; the district’s own Banking Resolution spells the former finance director Lori Mowrey.

Agenda

Items as posted in “CSB Agenda - August 5 2026”, with the time each was taken up and its disposition from the recording and the draft minutes.
Taken upItemAgenda text / disposition
0:00:08I. Call to order & Pledge“6:30 PM Call to Order & Pledge of Allegiance.”
0:00:38II. Roll callDraft minutes: “Present: Don Lavalette, William Madden, Michael Petrin, Brian Rapp, Heather Whitney, Candace Crawford”; “Absent: Loren Howard.”
0:00:51II.a RecognitionAgenda: “Mr. Aiken and Officer Simonds both showed outstanding presence of mind and professionalism during a frightening bus incident in Newbury on Wednesday, July 22, 2026.” Read by Courtney Porter at 0:01:10.
0:03:17II.b Consent agendaAgenda, minutes of July 21, manifests. The chair took the agenda and minutes by consent with no motion; “we don’t have any manifest review tonight.” Draft minutes: “Consent approval.”
0:04:38II.c Citizens’ comments (Policy BEDH)Seven turns from six residents, six of them on the Jason Stone non-renewal; the chair deferred responses to the superintendent’s report (0:25:04).
0:25:04III. FY22 & FY23 draft audit reportsAgenda: “Michael Campo of Plodzik & Sanderson to answer board questions”. The chair: the administration had the FY22 draft since November and held it for FY23. Discussion only.
1:26:11IV.1 Treasurer’s reportDeputy treasurer: Sherry Watkins appointed unanimously at 1:28:00 (Lavalette/Whitney per the draft minutes). Reconciliation report rev. 8.4.26. Agenda: “Clarification of legal requirements: the new treasurer authorizes all manifests and signs all checks beginning with the start of his term.”
1:36:19IV.2 Curriculum, Instruction & AssessmentFY27 grant allocations; “Wit and Wisdom” curriculum report at 1:47:21. No action.
2:10:19IV.3 Finance updateFY26 budget v. actual; municipal assessment payment schedule; sample electronic manifests; 2026–27 payroll schedule. No action.
2:31:48IV.4 Superintendent’s reportCorrective actions (procurement procedure by September 2), forensic audit, biweekly pay (27 pays), transportation, FY26 grants, hiring and reopening, athletics, business office, alternative certification. Corrective actions were first taken up at 1:16:30 while the auditor was present.
3:08:14V.1 Transportation update“Board approval recommended.” Schedule marked confidential pending an SREA step. A member proposed taking it to nonpublic; the chair took consensus at 3:11:27. Draft minutes: “Consensus from Board members, no formal vote taken.”
3:12:13V.2 “Recovery Plan” updateGoal-setting sheets posted in the room for public review; not yet digitized.
3:12:42V.3 CCTV board appointmentMajestic Terhune appointed by voice vote at 3:13:33 (Rapp/Whitney per the draft minutes).
3:13:33Personnel reportCertified nominations: motion (Lavalette/Rapp per the draft minutes) failed on a voice vote at 3:28:06; the chair: “It was 3203” [3 to 3]. Draft minutes: “Voice vote taken and failed 3-3”, with no names. After nonpublic session, approved unanimously (Rapp/Lavalette). Non-certified hires reported at 3:28:48. Student Wellness, Access & Counseling position approved at 3:33:29; Director of Curriculum, Instruction & Assessment job description approved at 3:35:27.
3:35:27Subcommittee reportsSRVRTC meets August 10; Capital Improvement to schedule before September 2; Finance meets August 12 at 1:00; Policy in September.
3:36:11VI. Other businessDress codes to come August 19; handbooks, which need annual approval, targeted for September 2; revival of the prepopulated annual agenda.
3:41:51VII. Nonpublic sessionAgenda: “RSA 91-A:3, II (a, c, & e)”. Motion at 3:41:58: “I’d like to make a one, a three, a, C and E.” Roll call at 3:42:09. The chair: “So, for those in the public, there’s nothing left.” See flag 5.
8:30 p.m. (scheduled)VIII. Future datesAugust 19: FY26 end-of-year report, high-school “Academy”, middle-school reopening, dress codes. September 2: adult education, by-laws, handbooks, field-use agreement. The draft minutes add “Prepopulated agenda” to future items.
8:35 p.m. (scheduled)IX. AdjournmentNot on the recording. Draft minutes: “Brian Rapp made a motion to adjourn at 10:57pm, Don Lavalette seconded the motion”.

Discussion timeline

Chronological topics. Quotations are from the dialogue transcript as transcribed; bracketed text is an insertion or correction.
TimeTopicWhat was saidFlags
0:01:10Bus-driver recognitionA “108 pine tree” fell toward a bus of summer-program students; the driver chose to drive through, “and because of that, not a single student or adult was injured.”
0:04:38Citizens’ comments: the soccer-coach decisionZutter: “I stand before you tonight simply to speak about one coach. Speak about something more larger than that. Trust.” St. Aubin at 0:08:01: “If that process is good enough now, why was it not good enough back in June?” Bernard at 0:11:21: “That’s disrespectful.” Zutter at 0:17:55 asked the board “what district policy govern this decision?” Saracino at 0:19:46: “I don’t want it to be an appointment of convenience again.”OBSERVATION
0:14:34Citizens’ comments: website and communicationWilliams: last year the board documents “were all clearly labeled and in one folder”; now residents “have had to search high and low just to find the agenda”. “We’re already falling back in the gains that were made last year.”
0:26:45Auditor’s openingCampo: “they’re not good reports.” “you don’t need to wait for the 25 and 26 reports are out to start making changes.” On grants: “a lot of these grants are falling out of their period of eligibility. And then the general fund is absorbing it. So what that means is that you’re asking your taxpayers to cover the shortfall of what should be coming from federal tax dollars.” Broadrick at 0:27:59: “we are talking about a couple million dollars a year.”HIGH
0:27:48Fund balance “that they didn’t have”; held checksCampo: “for consecutive years, the school district put up use a fund balance that they didn’t have”. At 0:28:42: grant figures had to come from the state’s website because “The general ledger has not been maintained historically for the grants fund.” At 0:30:20: “The business office was holding on to checks. They were writing checks and holding on to them.” At 0:32:01: “no revenue posted for one of the periods.”HIGH
0:33:34Whitney’s 13 questions: engagement and delayFive firms audit NH schools and municipalities (0:34:06); the board directs the superintendent to engage auditors, which “stopped happening in 16. And it was reintroduced in 19” (0:34:23). What the board could have done: “holding the business administrator at the time when I started accountable for for getting the audits done” (0:37:25). On FY24 and FY25: “The goalpost keeps being moved” (0:37:58).
0:39:11Disclaimers and the opening balance“it’s going to take two years to get out of a disclaimer, okay, because you need to be able to rely on the opening balances” (0:39:55). Broadrick at 0:40:19: “until all of these audits are done and we can get you through one clean year, we’re going to have to keep saying we’re not sure.” Bank accounts keep surfacing; the auditors asked Claremont Savings Bank for a list (0:40:48).MEDIUM
0:41:40Policies that existed but failedCampo on the fixed-asset policy at 0:42:12: “There’s no threshold.” He advises reviewing “every significant financial policy, once every three years” (0:44:56). Whitney at 0:48:22: the board makes policy; the administration creates the procedures.
0:49:16Manifests approved after the factWhitney reads the FY22 audit: the board “performed a retroactive review of the manifest monthly, rather than approving them prior to disbursement”. Campo at 0:50:14: “it was retroactive and it doesn’t comply with state statutes in terms of making sure that the board signs it.” Whitney: “So can a check be released without board approval?” Campo: “It shouldn’t be, no,” followed by “but it was repeatedly. Yes.” (the file places that line under Whitney).HIGH
0:52:31Reports the board was told could not be runWhitney was told budget-to-actual reports were unavailable. Campo: “That’s completely inaccurate. They don’t make GL software for a municipality that that isn’t a function.” On the 2023 general fund “overdrawn by close to 800,000”: “General ledger maintenance and withholding checks.”HIGH
0:53:39How the fund balance drove the tax rateCampo: business administrators “used a number for unassigned fund balance that they didn’t have. So what happens is when you raise the taxes in the community, you’re not raising that number, but you’re still raising the appropriation, so you’re still obligated to spend that money.” Crawford at 0:54:33 ties it to the MS-22. At 0:56:00: “not enough money was raised through taxes because of falsification.” Campo: “That’s a loaded word. But misrepresentation is a better word.”HIGH
0:57:34The treasurer’s roleCampo: an independent set of books reconciled monthly to the ledger would have forced timely cash balances; “that whole role was not utilized throughout this process.” At 0:59:42: on manifests, “do the vendors make sense?”; privacy claims about special-education items are, in his word, nonsense.HIGH
1:01:52Special education and purchase ordersMadden: “Is there any reason, reason that special ed doesn’t have to comply with the normal rules and purchase orders before?” Campo: “No, there’s no reason for that.” Madden: “Okay, well, that’s not what I was told.”
1:02:19Madden presses the auditorMadden asks for documentation that the firm told the board it was not complying with the law. Campo: “I guess I did not come out in those words.” Asked how bad it would have to be before he resigned: “I’ll resign tonight if you want me to, but that’s up to you.” Whitney at 1:06:02: she and Campo held monthly meetings from March, and the business manager stopped attending. Crawford at 1:07:26: the audits were delayed by the 2016–18 backlog, turnover, COVID and wiped computers.
1:12:41Timeline for FY24 and FY25Expenditure testing across a three-year window is done. “Again we need records” (1:13:17). Crawford at 1:13:35: “on July 8th, we had one employee in the business office and she had been on the job for three months.” Campo at 1:15:01: “you have the federal clearinghouse for your single audit grant compliance. Even though they’re not good, they still want those there.” Whitney at 1:15:36: the forensic firm “required us to have our audits done before they can do their work.”HIGH MEDIUM
1:16:30Corrective actions start with purchasingBroadrick: the first corrective action will be a purchasing procedure; controlling spending “doesn’t mean limiting spending. It means authorizing and keeping track of spending.” At 1:24:32: every employee will sign that they have read the procurement guide.POSITIVE
1:26:11Deputy treasurerDiamond: “The appointment is with the school board’s approval.” A volunteer post (1:26:49). Appointed unanimously at 1:28:00.POSITIVE
1:28:14Treasurer’s reconciliation: payments he did not authorize“all of the lines that are in red were. Were checks or EFTs that were issued this past month that I didn’t know about.” “The auto pen of the previous treasurer was used, even though she’s no longer the treasurer.” The superintendent “confirmed with our attorneys that this is in fact, quite illegal and we should not be doing this.” Broadrick at 1:31:27: staff believed a prior-year expense needed the prior treasurer’s signature; “That is incorrect.”HIGH
1:32:15Manifests withheld from the treasurer; backdatingDiamond: “I didn’t get it for 2024 [24] days later, even after repeatedly asking for it.” Broadrick at 1:32:52: “These are public documents and they must be shared with the district treasurer.” Diamond at 1:33:16: “there seems to be a practice of backdating checks”; “that appears to me to be, falsifying public records because these are public records.” At 1:34:28: checks 353966–353970 to Dead River “were all issued on the 31st” and “all dated April 30th.”HIGH
1:36:19FY27 grant allocations and September 30Kennedy: “we have until September 30th to make sure all of our 2425 grants are in order”; November 14 for Department filings. Allocations per the minutes: Perkins $94,851.72; Safe and Supportive Schools $262,308.48; Title I $1,104,604.39; Title II-A $212,877.42; Title IV-A $141,311.40; total $1,815,953.41. Broadrick at 1:42:13: about $2.4 million with IDEA and preschool, and “I stood in front of you in June and told you that there was something on the order of maybe almost $2 million unclaimed for last year”. “Can’t not won’t, can’t.”HIGH
1:45:08Why September 30Broadrick: 2024–25 money “won’t all get spent and it won’t all get claimed”; small activities are being written off; unclaimed money “ends up in the tax rate where it doesn’t belong”.HIGH
1:47:21Wit and Wisdom curriculumKennedy: board-approved K–5 program; a grades 6–7 pilot could be grant-funded, but “we would have to fund that locally” if adopted. Lavalette at 1:59:30: teachers may not have every required text. Cost at 2:03:20: Broadrick, “Order of magnitude plus or -200,000”; Kennedy, workbooks “about $25 a student”. Madden at 2:07:59 asks for curriculum documentation; Kennedy offers a walkthrough at 2:10:03.
2:10:30FY26 budget v. actualThe FY26 excess rose as encumbrances were released (transcribed “about 4,000,362” two weeks earlier, “4,000,592” now); “I am not reporting to you tonight that we’re going to end a fiscal 26, more than $4.5 million to the good”. Payroll is “the number one most important function in the business office.” Crawford at 2:16:17: Bluff lines left in place; supply lines zeroed “because we had to cut the budget.”
2:19:28Line items and functionsMadden asks for footnotes on the changes. Broadrick: “changes to an approved line item budget should not be made.” Transfers between functions will come to the board by memo and vote. At 2:25:55: “Three months into the year, you should see 85% of the budget spent or encumbered.”
2:26:56Electronic manifestsCurrent manifests are “hard to read. I look at lump sums that aren’t itemized.” A PandaDoc sample from another SAU; “Make sure that the gross numbers are higher than the net numbers. I wish I were making this up.” “I have seen over 100 right to know requests here in the Claremont School District.” Madden at 2:31:34: “by the end of September, this is how we’re doing manifests.”HIGH
2:31:48Forensic audit; biweekly payProcurement procedures “by, if not before September 2nd.” Forensic audit signed in May; the $10,000 deposit check was never cashed, and the firm has “been acquired by another company.” On the $50,000 authorized: “I think you’ll be lucky to get that done for 50 grand.” Pay divided by 27, starting August 14. Whitney at 2:38:53: the SREA agreement “hadn’t gotten shared with members.”
2:39:27Buses and McKinney-VentoOne bus deemed unsafe, one totaled in the Newbury incident with a Primex claim pending, one damaged in the yard ($1,000 deductible). At 2:44:04: “We don’t talk about a bus replacement cycle when we prepare the annual budget. We just call the saw [SAU] when we need a bus”. Crawford at 2:44:46 on homeless-student transport: “I believe it’s probably still 500 a day.” Broadrick at 2:45:14: “If you want to talk about unfunded mandates, put this one high on the list.”OBSERVATION
2:45:14Hiring and reopening44 hires since July 1 against four resignations; all schools open on time; openings for special-education teachers in every school; CMS at 24 certified or certification-eligible teachers.
2:54:35Athletics; business office“I have also not found evidence since 2023 of the superintendent even approving or signing contracts for coaches. That is not consistent with state law or regulation.” Mr. Beaupre to run high- and middle-school athletics with written evaluations filed centrally. On the business-administrator candidate: “That topic in detail is exempt from public discussion because the negotiations are pending”, “which is one of the reasons I included one of the letter codes next to the proposed motion to go to nonpublic tonight.” The SAS grant would cover 90% of a new wellness director.OBSERVATION MEDIUM
3:08:43Elementary start times“you will note this is marked confidential. I didn’t post it online”; buses serve Disnard first, then Maple. A member at 3:10:54: “We have to do that in nonpublic.” Broadrick at 3:11:10: “as soon as we approve it, it’s going to become public.” Consensus at 3:11:27.
3:14:03Nominations and alternative certification“certified staff are nominated by the superintendent and appointed by the board.” Twelve new nominations. At 3:15:25: the district paid a consultant “a $17,000 a year contract” for alternative-certification support; “I did not sign that contract for fiscal 27.” Frontline hiring workflow at 3:18:26; step placement for vocational teachers at 3:24:11.POSITIVE
3:27:01The 3–3 voteBroadrick: “If you have a specific concern, we do need to go to nonpublic.” Madden at 3:27:26: “We had a motion on the floor in a second. We had discussion. So now we’re just going to abandon the vote.” Crawford at 3:28:06: “So if the motion fails, it fails.” At 3:28:32: “the motion fails and we will talk about it in nonpublic.”MEDIUM
3:28:48Non-certified hires; job descriptions“I hired these three people who are non certified staff.” If the board wants to appoint other positions, “pass a policy that says you want that”. Wellness director position approved at 3:33:29; curriculum director job description at 3:35:27.
3:36:11Dress codes, handbooks, compliance calendarMadden: no agreed dress code after “well over a year.” Broadrick at 3:37:42: “Handbooks need to be approved annually.” Whitney at 3:39:49 asks to revive the prepopulated agenda approved in March 2025. Broadrick at 3:40:46: a draft state calendar of “all of the things that must be done by regulation or law.”OBSERVATION
3:41:51Motion to enter nonpublic session“I’d like to make a one, a three, a, C and E.” Roll call at 3:42:09: five Yes responses audible. An unidentified voice at 3:42:23: “are you going to take action on personnel?” The recording ends.MEDIUM MEDIUM

Items flagged for review

These flags are a reviewer’s aid. They are not findings of violation and not legal advice. Each flag cites the rule it rests on; an Observation rests on no confirmed rule.

HIGH Payments left the district in July 2026 without the current treasurer’s authorization, some under the former treasurer’s electronic signature and some backdated

The treasurer “shall pay out the same only upon orders of the school board or upon orders of the 2 or more members of the school board empowered by the school board as a whole to authorize payments.” The auditor told the board that the practice of approving manifests after the fact “doesn’t comply with state statutes” (0:50:14) and that checks went out without board approval “repeatedly” (0:50:57). The treasurer’s bank reconciliation shows the problem continuing into the current year: payments he “didn’t know about”, checks bearing the former treasurer’s electronic signature after her term ended, which the superintendent said counsel called “quite illegal” (1:28:14), manifests he signed but did not receive for 24 days (1:32:15), and five Dead River checks cleared on July 31 carrying an April 30 date (1:34:28). The reconciliation document itself lists several July EFTs with ? in the signature column, including one of $996,439.93 on July 13, under a legend reading “EFT transactions that don’t appear to be on any voucher”, and prints check number 353945 against two payees. Mitigation stated in the meeting: the prior-year-signature practice was a misunderstanding and has been corrected (1:31:27), manifests are now shared with the treasurer (1:32:52), counsel was asked about the backdating (1:34:12), and the treasurer hand-signs checks. Later record: the August 19 draft minutes report two August 6 payments “issued without the required Board/Treasurer signatures”, and that the audit firm would remove one FY22 statement about retroactively signed vouchers because it rested on information from district personnel rather than documentation the auditors observed.

Sources: RSA 197:23-a (treasurer pays only on orders of the board or its empowered members); Treas Reconciliation - July 2026 - rev 8.4.26.pdf; 8.5.26 draft minutes; 8.19.26 DRAFT CSB Minutes.

HIGH Federal single audits years overdue, and grant money lapsing onto local taxpayers

The FY22 and FY23 audits were still drafts in August 2026. A district spending federal awards above the single-audit threshold ($750,000 for those years) must submit its single audit within 30 days of receiving the auditor’s report or nine months after the fiscal year ends, whichever is earlier: March 31, 2023 for FY22. The superintendent put Claremont’s annual federal entitlement at “a couple million dollars a year” (0:27:59), and the auditor reminded the board of “the federal clearinghouse for your single audit grant compliance” (1:15:01). Separately, the auditor called grant management a continuing deficiency: grants “falling out of their period of eligibility” leave the general fund to cover costs federal money should have paid (0:26:45). The superintendent estimated “almost $2 million unclaimed for last year” (1:42:13); federal formula funds stay available for one additional fiscal year, which is why 2024–25 claims close September 30, 2026 (1:45:08). Mitigation: a grants employee was hired, the Grant Management System will produce board reports, and the curriculum director now owns grants back to FY24.

Sources: 2 CFR 200.512(a)(1) (single audit due the earlier of 30 days or nine months after period end); 2 CFR 200.501 ($750,000 threshold before fiscal years beginning October 1, 2024); 20 U.S.C. §1225(b) (one additional fiscal year of availability); Claremont FY’27 Grant Allocations.pdf.

HIGH The auditor says the district set tax rates on a fund balance it did not have

The auditor told the board that for consecutive years the district reported a fund balance “that they didn’t have” (0:27:48), and that business administrators “used a number for unassigned fund balance that they didn’t have”, so the appropriation was raised but not the taxes to fund it (0:54:02). The chair traced the number to the MS-22 filing that sets the tax rate and recalled years reported at about a million dollars positive “when we had a negative balance” (0:54:33). Grant expenditures were counted as revenue that never came in (0:55:42). Asked about the word “falsification”, the auditor said “misrepresentation is a better word” (0:56:47). The appropriations report the rate is set from is a certified filing. The general fund ran about $800,000 overdrawn in 2023 without detection (0:52:55–0:53:08). These are the auditor’s statements about draft reports; the audits carry a disclaimer of opinion, and the page does not verify the figures.

Sources: RSA 21-J:34, II (governing body certifies the appropriations voted; filed within 20 days); FY22 draft audit report; FY23 draft audit report.

MEDIUM Two years to clear the disclaimers, while the FY26 audit report is now due by statute on March 31, 2027

Leaving a disclaimer of opinion requires two years with reliable opening balances (0:39:55), and the superintendent said the FY27 opening balance is not known (0:40:19). From July 1, 2026, school districts not audited under RSA 671:5 “shall be audited by an independent public accountant in accordance with RSA 21-J:19, II”, and “The audit report for the last completed fiscal year shall be submitted to the department within 9 months of the end of the fiscal year”: March 31, 2027 for FY26. “The commissioner shall withhold state grant funding, not including RSA 198:40-a funding,” from a non-compliant district until the report is submitted; the department “may grant extensions as needed to address any disputed items.” FY22 and FY23 are in draft, FY24 and FY25 are not finished, and the forensic audit waits on them (1:15:36). Mitigation: expenditure testing across three years is done (1:12:41), and auditor and superintendent agreed not to dig for records that cannot be found (1:15:27).

Sources: 2026 N.H. Laws ch. 272 (SB 586), approved July 2, 2026, eff. July 1, 2026: RSA 198:4-d, VI and VIII as reenacted.

Corrected 2026-09-25. An earlier version of this flag gave a six-month filing deadline and withholding of all state funding. Those terms came from the Senate-passed text of SB 586 (amendment 2026-0772s), not the enacted law. The chaptered text, read on 2026-09-25, sets the deadline at 9 months in RSA 198:4-d, VIII and excludes RSA 198:40-a funding from withholding. See Data Quality Report C1.156.

MEDIUM The nonpublic grounds cited, (a), (c) and (e), do not include hiring, the subject the superintendent gave for the session

The superintendent said he needed nonpublic time for negotiations with a business-administrator candidate, “which is one of the reasons I included one of the letter codes next to the proposed motion” (2:54:35), and the certified nominations that failed 3–3 were deferred to nonpublic over concerns about individual nominees’ pay placement (3:27:01–3:28:32). The motion cited RSA 91-A:3, II(a), (c) and (e) (3:41:58). “The hiring of any person as a public employee” is ground II(b), which was not cited. II(e) covers “pending claims or litigation which has been threatened in writing or filed”; nothing on the record identifies such a claim, and a salary negotiation with a job candidate is not one. Paragraph I(c) confines nonpublic discussion “to the matters set out in the motion.” The nonpublic minutes record only “Discussion of personnel matters, no action taken”. Mitigation: the motion stated lettered grounds on its face, the roll call was taken in public, and the nominations were approved in public session afterward.

Sources: RSA 91-A:3, I(b), I(c), II(a), II(b), II(c), II(e) (2023, 189:1, eff. Oct. 3, 2023; text read 2026-09-25); 8.5.26 Non-Public Meeting Session.docx.

MEDIUM The nonpublic minutes record an absent member moving to return and voting to seal

The public draft minutes list Loren Howard as absent and record “Brian Rapp made a motion to return to public session at 10:57pm, Heather Whitney seconded the motion”. The nonpublic minutes instead record “Motion to leave nonpublic session and return to public session by Loren Howard seconded by Don Lavalette”, and a “Roll Call Vote to seal minutes” of seven Y votes that includes Howard, with the mover, seconder and reason left blank and “Motion: PASSED”. The public minutes record no vote to seal. RSA 91-A:3, III requires nonpublic minutes to record actions “in such a manner that the vote of each member is ascertained and recorded”, and a seal requires a recorded two-thirds vote taken in public session. The document is filed as unsealed, so the practical effect is on accuracy rather than access, but a form that records a vote by an absent member cannot be relied on as the record of who voted. The board can correct it when it approves the minutes.

Sources: RSA 91-A:3, III (text read 2026-09-25); 8.5.26 Non-Public Meeting Session.docx; 8.5.26 draft minutes, items II and VII.

OBSERVATION Coaching appointments ran without a documented process; the superintendent says coach contracts went unsigned by a superintendent since 2023

Six residents spoke about the non-renewal of the boys soccer coach and asked what policy governed it (0:04:38–0:23:19). The superintendent reported finding little evidence “of any regular documented evaluation or appointment process for any positions in the athletic programs”, and none “since 2023 of the superintendent even approving or signing contracts for coaches”, which he called “not consistent with state law or regulation” (2:54:35). He named no provision. The statute on board election covers teachers nominated by the superintendent; a stipend coaching post is outside it, so this reads as a policy and documentation gap. A written annual evaluation process under the athletic director is to be in place this fall. The page takes no view on the individual decision, which the board treats as a personnel matter.

Sources: RSA 189:39 (superintendents nominate and school boards elect teachers); 8.5.26 draft minutes, hiring and reopening update.

OBSERVATION Three buses out of service a month before school; homeless-student transport cost still unquantified

One bus was deemed unsafe, one was totaled in the July 22 Newbury incident pending a Primex determination, and one was damaged in the yard (2:39:27). The superintendent said the district has had no bus-replacement cycle in its budgets (2:44:04). Transportation of homeless students to their school of origin is a federal requirement; the chair estimated “probably still 500 a day” (2:44:46), and the superintendent assigned reporting to the proposed wellness director (2:45:14).

Source: 42 U.S.C. §11432(g)(1)(J)(iii) (McKinney-Vento transportation).

OBSERVATION Annual-approval items lapsing without a compliance calendar

Handbooks need annual approval (3:37:42); only the Stevens handbook was approved in June, and the rest were targeted for September 2. Whitney asked to revive the prepopulated annual agenda adopted in March 2025 (3:39:49); the superintendent will merge it with a draft state compliance calendar (3:40:46). A standing calendar addresses the pattern of recurring duties missing their dates.

Source: 8.5.26 draft minutes, Other Business.

POSITIVE Statutory controls restored in public: a treasurer reconciling to the bank, a deputy, and board appointment of certified staff

The treasurer reconciled every payment that cleared the bank and put the exceptions before the board and the public (1:28:14); a deputy was appointed with board approval (1:28:00); the superintendent returned certified hiring to nomination by him and appointment by the board (3:14:03), ended a consultant contract he judged unnecessary (3:15:25), and committed to a purchasing procedure signed by every employee (1:24:32). The electronic-manifest proposal would give every member an approval trail before disbursement (2:26:56).

Sources: RSA 197:23-a; RSA 189:39.

Appendix — source files

Official and public sources

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Working files this page was built from. The dialogue file is linked; the others are not published with the page.

Laws and rules cited on this page