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Soldiers Grove Board reviews 2017 audit report
Soldiers Grove
GILLIAN POMPLUN
Updated: Nov 20, 2018, 8:12 PM
Published: Nov 20, 2018, 8:14 PM

SOLDIERS GROVE - At their regularly scheduled meeting on Thursday, Nov. 8, the Soldiers Grove Village Board received and approved their 2017 finanial audit. Due to a family concern, village clerk Tammy Kepler was not able to be present, and the board tabled the agenda items pertaining to health insurance and employee wages and the personnel policy to the next meeting.

The meeting started out with a public input session on an amendment to the village’s Agriculture Zoning Ordinance to comply with the DATCP Farmland Preservation certification requirements. There was no public input offered, and later in their agenda, the board went on to approve the amendment unanimously by roll call vote. Trustee Vicki Campbell was not present for the vote.

The ordinance was amended to include the following language: “Essential services (utilities) not normal to agricultural production need to meet s.91.46(4) Wis. Stats” under the conditional uses section, and under the lot, building and yard requirements section, “Rezonings need to meet s. 91.46(4) and (2) Wis. Stats.”  

These additions bring the ordinance into compliance with Chapter 91.46(4) of the Wisconsin Statutes, and will allow farmers zoned agricultural to receive farmland preservation tax credits.

2017 audit report

Kim Hollermann of Johnson Block & Co. attended the meeting to present the village’s 2017 audit report. The report covered  the year that ended December 31, 2017. The scope of the audit included all funds and activities of the Village.

Topline recommendations for the village included:

* Credit card payments should have backup - invoices attached to credit card statements. Someone other than the person making the charges should approve the credit card bill.

* Disbursements should have invoices/backup attached to the check copy.

* Daily deposit slips should be detailed, cash deposited daily or locked in a safe and receipt posting control report printed daily. Deposit slip, daily receipt report, and receipt from bank to be kept and filed together.

* Consider a rate analysis for the Water Utility and Sewer Fund.

* Monitor/reconcile balance sheet accounts relating to inter-fund activity on a monthly basis.

* Prepare a comprehensive checklist for month-end and year-end accounting procedures to be completed.

* Formalize an anti-fraud program/policy.

* Authorization of pay rates in personnel file.

* Consider payoff of unfunded retirement liability of $152,946.

Revenues and expenses

Overall, with the village’s general funds, budgeted revenues were $399,020, and actual revenues were $358,485, for a variance of ($40,535). The two biggest changes were $12,121 above anticipated intergovernmental revenue, and a $50,730 shortfall from the fact that two village land parcels did not sell as anticipated in the budget.

General fund expenditures were budgeted for a $31,477 loss, but came in at a greater loss of $56,480, a difference of $25,003 greater than budgeted. Though expenditures for general government came in $7,865 below budget, public works $15,728 below budget, and capital outlay $1,095 below budget, there were overages in public safety of $5,300, and culture and recreation of $3,856. This combined with the revenue shortfall from the properties that did not sell and other more minor shortfalls, resulted in a net deficiency of revenues over expenditures of $25,003 over budget.

Overall, since 2012, there has been a general downward trend in general fund balance, from $534,668 in 2012 to $380,757 in 2017. This is a decrease of $153,911.

In governmental fund balances, restricted funds (deferred housing loans, CDBG funds, fire department fund, community development fund, library fund and the Red Coats fund), decreased from 2016 by $18,582. The fire department fund decreased by $17,810, and the community development fund by $16,058. This was partially offset by a growth in the library fund of $10,025, and the Red Coat fund of $6,062.

Of 2017 revenues, 59 percent came as intergovernmental revenue ($230,504 in shared taxes and $22,196 in highway); 13 percent came as public charges for services ($56,903); 12 percent as intergovernmental charges ($55,000); eight percent as taxes ($34,450); seven percent as miscellaneous revenues ($33,823), and one percent as penalties, forfeitures, licenses and permits ($2,367).

The trend in shared revenues since 2012 has been flat, at around $230,500 plus or minus a few dollars. Property tax revenue has also been flat except between the 2012 and 2013 tax levies when the village levied $8,000 to pay the principal and interest that was due on the truck loan in 2014.

Of the 2017 tax levy collected in 2018, 49 percent was from the local school ($207,536); 39 percent was from the county ($163,734); six percent from the technical college ($27,171); six percent from the village ($25,649); and zero percent from the state.

The village’s equalized property value saw a slight downward trend between 2012 to 2014, and then a steady increase between 2015 and 2017. This has resulted in an overall increase in the equalized value of property of five percent.

The village expenditures in 2017 were 31 percent public safety ($161,299); 24 percent culture and recreation ($128,540); 21 percent public works ($111,022); 20 percnt general government ($104,750); four percent conservation and development ($22,867); and zero percent capital outlay ($905).

The village’s enterprise funds – water and sewer – both experienced a negative net position change, for a  total of $2,530 down for water, and $45,038 down for sewer. Both have experienced a downward trend between 2012 and 2017.

The auditor’s comment is that the utilities have undertaken capital projects and have not had full rate adjustments for some time. They recommend that consideration be given to filing a rate increase application with the Public Service Commission that would allow the water utility to earn its allowed rate of return, and the sewer fund should look at a more significant rate increase than in prior years.

The village has a balance of unfunded retirement liabilities of $123,667. Their general obligation debt limitation is $1,115,160, and their current debt subject to limitation was $316,143. This means that the village has 72 percent of their debt capacity remaining. For this reason, the auditor suggested the village consider taking out a loan to pay the unfunded retirement liability to avoid the annual two percent increase from the state, which will result in a net savings for the village. This proposal will be taken up at a future board meeting.

The board voted to accept the report as presented.

In other business, the board:

* heard that the Fire Department had elected Roger Olson chief; Shane Chapman first assistant; Charley Strait second assistant; Angie Visgar secretary; and Tammy Kepler treasurer. 

* heard that Thomas Turben is a new member of the fire department.

* agreed to donate  $100 to the American Legion Thanksgiving Dinner, and $100 to Santa Claus

* heard that the fire department has identified the recipients for the Ryan Campbell flood relief donations, and just needs Tammy to write the checks

* heard that the fire department Christmas party will take place on December 8 at the American Legion

* heard that Director of Public Works Brian Copus had a visit from the DNR engineer and that “all seemed good”

* agreed to contact Jim Showen about the project to raze and remove the house at 100 Prospect Street

* heard that Paul and Liz Bransky had been appointed to the library board

* agreed to award the 2018 audit contract to the same firm as for 2017

* agreed to hold a 2019 budget hearing at 6:15 p.m. before the December board meeting

* approved a liquor license for the Desperados Bar & Grill
Special Education has a primary importance
At North Crawford
Special Education
THE NORTH CRAWFORD special education department is an integral part of the district and a point of Trojan pride. The department staff is made up of, from left, Christopher Finnell, Erin Konichek, Olivia Gabrielson, Jen Pedersen, Cara Wood, Sara Troshynski-Fredelake, Melinda Biege, and Emily Patti, as well as Tracy Morovits-Feye and Andrew Watters, who are not pictured. - photo by JORDAN DERRICK
JORDAN DERRICK
Crawford County Independent & Kickapoo Scout
Published: Mar 12, 2025, 7:42 PM

It seems these days, special education plays a vital role in supporting student equity and equality.

In the North Crawford School District, the special education department is extremely important to the staff, students, and community.

At North Crawford, 18.8% of the student population require special education services, according to the 2023-24 district report card. This is a similar figure to most nearby districts.

Despite having similar numbers, the school’s special ed department is often considered one of the best in the area.

“Our department is really dedicated to making sure we get the best out of the kids, and that they get the best out of us,” high school special education teacher Andrew Watters said about the program. “We are willing to try new things and are always adapting our program.”

The purpose of the department is to provide better access to education for students who need more support.

IDEA (Individuals with Disabilities Education Act) is a federal law that outlines special education in public schools. It is described as a law that “makes available a free appropriate public education to eligible children with disabilities throughout the nation and ensures special education and related services to those children.”

The Act was reauthorized and renamed in 1990, from the EHA or Education for All Handicapped Children Act. The EHA was originally put into place in 1975, to protect the rights of and require meeting the needs of disabled youth. 

Since the EHA, and now the IDEA, schools and services have become much more inclusive and beneficial for disabled students, with nearly 7.3 million students receiving special education services in the 2021-22 school year, according to the National Center for Education Statistics.

North Crawford Student Services Director Cara Wood says that she has noticed the negative feelings that many families have toward special education in public schools.

This stigma makes it harder on the students, as they or their families may fear mistreatment or poor services. Wood says that North Crawford is working to fight these fears and continue to provide the best services they can.

Public schools must comply with IDEA, otherwise they may face legal action and/or loss of federal funding.

“Special education is not optional,” North Crawford Superintendent Brandon Munson said about funding the program. “We cannot turn down high needs students, so we pay for the services, whether we have the budget or not.” 

The disability groups covered under the act include:

• autism;

• deaf-blindness;

• deafness and hearing impairment;

• emotional disturbance;

• intellectual disability;

• orthopedic impairment;

• other health impairment;

• specific learning disability;

• speech or language impairment;

• traumatic brain injury; or

• visual impairment (including blindness).

With such a broad range of students, many who qualify for the special education program choose not to participate, as not all qualifying students and their families feel they need the support.

Often times, students with certain disabilities can even grow out of the program.

“Students learn as they function and grow, and, especially with disabilities like autism, certain students may outgrow special education,” Director of Student Services Cara Wood said.

Special education from the district ranges from students ages 3-21. Children with developmental disabilities can participate in the Wisconsin birth-to-3 program, where they offer speech, occupational, and physical therapy before the children begin attending school.

The end of a student’s K-12 services doesn’t end their access to services. Once students reach the end of their K-12 career, they have a right to disability accommodations in many higher-education institutions and workplaces.

Adapting is extremely important for the entire special education department, students and staff alike, whether it is to the next chapter in their life or their next student.

“There is constant change. No day is exactly the same, no student is exactly the same,” Watters said.

The basis of any special education program is the IEP, or Individualized Education Plan.

Every student in the special education program has an IEP. Its purpose is to evaluate the circumstances of and plan for each student’s year.

The meeting includes the parent or guardian and teachers of the student, along with the director of special education. As described by the Wisconsin Department of Public Instruction, “an IEP is a program designed to meet the unique and individual needs of a student that qualifies… under the Individuals with Disabilities Education Act (IDEA).” 

The IEP is a written guideline, which is revised yearly, for the special education team to follow. It serves to ensure students are receiving the necessary services and are continually meeting their educational goals throughout the year.

Superintendent Munson says that IEPs can be a key to keeping communication between the district and the students’ families open and consistent.

As the parent of a student in special education, Emily Patti feels that the program at North Crawford has done great work with her son.

Patti’s child is enrolled in North Crawford Elementary School. Throughout his time in the district, he has received an array of services, including extra instruction, emotional regulation, and help with adjusting to the school environment.

“Everybody wants to work with these kids and understand them on a really deep level,” Patti said about the program. “There isn’t one set curriculum that works across the board, in general or special education. Everyone is really adaptive and really cares.”

The feelings Patti has toward the department’s staff are not uncommon.

“We have really great teachers and assistants,” Director of Student Services Wood said. “They are always here and so committed to their roles; it’s what makes the program work.”

North Crawford's special education department has come to be highly regarded because of their relationships and communication with the families of students and their quality of services provided. 

The staff works incredibly hard to create a safe and comfortable learning environment for each student, and hopes to continue evolving the program for the better.

A unique aspect of the North Crawford department is the Trojan Brew Company, a mini coffee shop run by high school special education teacher Christopher Finnell.

Finnell started the program three years ago with his students, selling coffee to a handful of teachers in the building, and they have worked to expand it to be much larger since.

“The students involved in Trojan Brew Co. are learning valuable skills, such as managing check registers, budgeting, inventory, self-advocacy, and more,” Finnell said.

North Crawford works hard to support growth and provide a great education for every student.