Regular Board Meeting (Open Session)

Summary

The September 25, 2025 meeting opened at 6:06 p.m. with all five trustees plus student representatives and attorney Scott Danforth. The board adopted Option A of Bylaw 9223 (filling vacancies) on second reading 5-0 to conform to state law. Two outside reviews were presented: a forensic audit by Brandon Waldron of Eide Bailly's fraud and forensics department covering signature authority and check disbursements from December 1, 2024 through March 30, 2025 (1,153 checks totaling approximately $8.9 million; 975 reviewed); and a preliminary health-benefits cost review by retired CBOs Michael Bishop and Chris Olafson finding that employee contribution rates had been set too low in approximately 97% of cases over four years, with a current-year overage estimated at approximately $850,000. The board unanimously approved the employment contract for Manoj Roychowdhury as Assistant Superintendent of Business Services with an October 13 start date.

Key insights (11)

• Bishop/Olafson benefits review: scope covered fiscal years 2022-23 through 2025-26; found employee contributions set lower than the CBA required in approximately 97% of cases. Identified the 2021-22 MOU adding $350,000 to the district contribution. Current-year overage estimated at approximately $850,000.
• Eide Bailly forensic audit (Waldron): Dec 1, 2024 - Mar 30, 2025 scope; 79 contract documents and 975 of 1,153 checks ($8.9M total) reviewed; 140 checks not provided because the county had not provided them to the district.
• Waldron confirmed only one contract was signed by former Superintendent Viloria during his active tenure; Viloria's check-running access was deactivated two days after his December 31, 2024 departure; however his pre-programmed signature continued auto-printing on checks for three months until removed in April 2025.
• Member Kelly stated of the Viloria severance: "close to 400k Howard, just for your reference 400k." (Consistent with the $373,142.16 figure already in the timeline.)
• Hills corrected the auditor on the record: Viloria "was not dismissed" but rather the board "terminated his employment without cause."
• Glass on the overage origin: "I will theorize it was for the same reason that I didn't set them at the rate required in the collective bargaining agreement because it would have caused 200 to 500% increases in the monthly rates of employees."
• Hills on the cap compliance: "those expenditures that went over the caps were unauthorized spending of public money... this was not for the kids... this was putting the adults first."
• Steve McIntosh public comment referenced Dixon's December 16 first-interim presentation citing a $497,000 upward benefits adjustment, stating: "in the real world, just about everybody involved with this would be fired."
• Morgan, returning after nine days of COVID, on the September 11 meeting tone: "I thought it was a horror show. And I wanted to apologize to the staff. I thought the comments that were made by some of our board members were not called for and were outrageous."
• **Important corroboration finding:** Waldron expressly characterized his work as a forensic audit of signature authority, "not a fraud investigation," and stated he found contracts "in line with the purchasing policies"; no malfeasance finding was articulated by Waldron at this meeting. The "It's a Wrap" talking points and Hills-Glass email exchange that Weiss describes as occurring around this date are NOT on the record in the meeting transcript itself.
• Roychowdhury contract approved unanimously, October 13 start date. Glass: "There is no greater argument for the need for a permanent CBO than the last three hours that we've experienced together."

Linked timeline events (7)

• Nov 21, 2024 Board votes 5–0 to terminate Viloria contract without cause
• Dec 16, 2024 First Interim Budget references $497K health care shortfall
• Dec 31, 2024 Viloria's last day as Superintendent
• Sep 2025 Bishop & Associates forensic audit completed
• Sep 25, 2025 Weiss alleges Glass-Hills clash over audit framing
• Oct 2025 Manoj Roychowdhury hired as Assistant Superintendent of Business Services
• Oct 9, 2025 Glass presents 100-Day Superintendent Report