application for funding fy 2022

Application For Funding FY 2022

Central Utah Educational Services (CUES) 820 North Main Suite 3 Richfield, UT 84701 (435) 896-4469

Serving: • South Sanpete School District • Sevier School District • Juab School District • Piute School District • North Sanpete School District • Wayne School District • Tintic School District

The Central Utah Service Center Board of Directors

District Superintendent

South Sanpete School District Ralph Squire, Board Chair Wayne School District Randy Shelley, Vice Board Chair Sevier School District Dr. Cade Douglas Piute School District Koby Willis Juab School District Dr. Kodey Hughes Tintic School District Greg Thornock North Sanpete School District Nan Ault

Director: Jason Strate

Regional Service Center Application FY 2022

Mission Statement Central Utah Educational Services mission is to identify needs and provide educational services that support student achievement. The Service Agency seeks to bridge gaps in services to meet the evolving and ongoing needs of the rural districts in the CUES region.

We provide expertise and assistance to ensure equitable opportunity beyond that available within each district. We identify needs and work for solutions. Our guiding principles are: • Every student deserves an equal opportunity to learn. • Every teacher deserves every opportunity to be the most efficient and effective teacher

possble. • CUES seeks to providing opportunities for Early Learning, Personalized Teaching and

Learning, Safe and Healthy Schools, and Effective Educators and Leaders • Adapt, encourage, and seek out needs of the districts in the region • Provide a genuine and consistent contribution in a professional, pleasant, and friendly man-

ner.

Central Utah Educational Services 820 North Main Suite 3

Richfield, Utah phone: 435 896 4469

web: https://www.mycues.org/

CUES Interlocal

Agreement

INTERLOCALCOOPERATIVEAGREEMENT

CENTRALUTAHEDUCATIONALSERVICES

ThisInterlocalCooperativeAgreementisenteredintobytheBoardofEducationofJuabSchoolDistrict,theBoardofEducationofNorthSanpeteSchoolDistrict,theBoardofEducationofPiuteSchoolDistrict,theBoardofEducationofSevierSchoolDistrict,theBoardofEducationofSouthSanpeteSchoolDistrict,theBoardofEducationofTinticSchoolDistrict,theBoardofEducationofWayneSchoolDistrict,(collectivelyreferredtohereinasthe“Parties”),eachapoliticalsubdivisionoftheStateofUtah,asofthe1stdayofJuly,2011,forthepurposeofestablishingCentralUtahEducationalServicesasaninterlocalentityundertheUtahInterlocalCooperationAct,inordertofacilitateandassistCentralUtahEducationalServicesincontinuingtoprovideservicestotheseschooldistrictsandtheirpatrons.

RECITALSWHEREAS,theCentralUtahEducationalServiceswasoriginallyestablishedpursuanttoUtahCode§53-7-16(a)(10)and53-7-18(1969)toprovideservicestotheschooldistrictsincentralUtah;andWHEREAS,sinceitsestablishmenttheCentralUtahEducationalServicesCenterhasfunctionedtoprovideavarietyofservicestoitsmemberschooldistricts,andcontinuestosofunction;andWHEREAS,theUtahInterlocalCooperationAct,Title11,Chapter13,UtahCodeAnnotated(1953,asamended)(the“Act”),permitslocalgovernmentalunitsincludingschooldistrictsaspoliticalsubdivisionsoftheStateofUtahtomakethemostefficientuseoftheirpowersbyenablingthemtocooperatewithotherpublicagenciesonthebasisofmutualadvantageandareauthorizedtoenterintowrittenagreementswithoneanotherforjointorcooperativeactionandtocreateinterlocalentitiesthroughsuchagreements;andWHEREAS,UtahCode§53A-3-429,enactedin2011,expresslyauthorizesschooldistrictstoformregionalservicecentersasinterlocalentitiesundertheInterlocalCooperationAct,andfurtherexpresslyauthorizesschooldistrictstoenterintointerlocalagreementsundertheInterlocalCooperationActtoformalizeandconfirmregionalservicecentersinoperationpriortoJuly1,2011;andWHEREAS,thepartiestothisAgreementarelocalschoolboards;andWHEREAS,theestablishmentofCentralUtahEducationalServicesasanInterlocalentityofthePartiesundertheUtahInterlocalCooperationActwillservetoconfirmandformalizetheexistenceofCentralUtahEducationalServicesasaninterlocalentityunderthatAct,therebyfacilitatingitsoperationsandclarifyingitslegalstatus;and

WHEREAS,thePartiesarecommittedtoefficientlyandeffectivelyprovidingservicestotheirpatrons,employees,andofficers;andWHEREAS,CentralUtahEducationalServicesfurtherstheinterestofandprovidesavehicleforthePartiestoefficientlyandeffectivelyprovidevariousservicestotheParties’patrons,employees,andofficers;NOW,THEREFORE,thePartiesherebyexpresstheircommitmentsandagreeasfollows:

ARTICLEI

DEFINITIONSANDINTERPRETATIONS

Section1.1.MeaningsandConstructions.Thetermsdefinedinthissection,forallpurposesofthisInterlocalCooperativeAgreementandanyamendmentshereto,shallhavethemeaningshereinsetforth: (a) “Act”shallmeantheInterlocalCooperationAct,Title11,Chapter13, UtahCodeAnnotated(1953,asamended). (b) “InterlocalCooperativeAgreement”or“thisAgreement”shallmean thisInterlocalCooperativeAgreementandanyamendmentsand supplementshereto. (c)“CUES”shallmeanCentralUtahEducationalServices. Section1.2.Interpretations.ThisAgreement,exceptwherethecontextbyclearimplicationhereinotherwiserequires,shallbeconstruedasfollows: (a) definitionsincludebothsingularandplural; (b) pronounsincludebothsingularandpluralandcoverbothgenders; and (c) thecaptionsorheadingsofthisAgreementareforconvenienceonly andinnowaydefine,limitordescribethescopeorintentofanyprovision, article,orsectionofthisAgreement.

ARTICLEII

ESTABLISHMENTOFCENTRALUTAHEDUCATIONALSERVICES

Section2.1.InterlocalEntityCreated.CentralUtahEducationalServicesisherebyestablishedandcreatedasaseparateinterlocalentityunderSection11-13-203oftheAct.

ARTICLEIII

PURPOSESANDPOWERS

Section3.1.Purposes.ThepurposesofCUESareasfollows: 1. Todevelop,operate,participateinand/orsuperviseselected educationalprogramsandservices. 2. Toprovideanysuchprogramorservicestoanypublicagency,other thanamember,ortoanyotherperson,totheextentanyofthemembers couldprovidesuchprogramsorservices,individually,atacostthereofas determinedbyCUES. 3. Toallowthememberschooldistrictstocooperateandsharecertain programsandserviceswhichtheycollectivelymayimplement.Such programsandservicesmayinclude,butarenotlimitedto,curriculum development,pupilpersonnelservices,inserviceeducation,instructional materialsandmulti-mediaservices,purchasingandfinancialmanagement, needsassessment,computerutilization,andresearchanddevelopment. 4. Topurchase,construct,lease,improve,manage,sell,disposeofand otherwisedealinproperty,includingreal,personalormixedproperty,of everykindandcharacterwhatsoever. 5. Tofinancethepurchase,improvement,developmentandconstruction oflandandbuildingsbelongingtoortobeacquiredbyCUES. Section3.2.Powers.Incarryingoutsuchpurposes,CUESshallhavethe followingpowers: 1. Toacquire,bygift,grant,purchase,lease,orotherwise,andtohold anddisposeof,realandpersonalproperty. 2. Tosueandbesued; 3. Toadopt,amend,andrepealrules,bylaws,policies,andprocedures regulationoftheaffairsandconductofitsbusiness; 4. Toemployinstructional,supervisoryandotherpersonnelandto contractforotherservices. 5. Tobudget,accountfor,collectanddisbursefunds. 6. Toapplyfor,accept,utilize,disburseandexpendloans,grantsandaid

fromthestateorfederalgovernments. 7. Toenterinto,assumetheobligationsof,enforcecontractual obligations,andtochargeandcollectthecostsofanyprogramorservices renderedbyCUES,including,butnotlimitedto,billingforservicesrendered inaccordancewiththecriteriaestablishedbytheCUESBoardofDirectors. 8. Toapplyforsuchstateandfederalgrantsasareapprovedbythe CUESBoardofDirectors. 9. Toimplement,withrespecttoanyprogramorservices,anyapplicable ruling,regulation,policy,directive,ordinance,planorprogrampromulgated byanydulyauthorizedadministrativeorotherunitofthefederalorUtah stategovernment,andtomakeandfileanyreportorreportsrequiredtoany suchunit,andtomakeperiodicoperationalreportstothemembersorpublic agenciesandsuchotherreportsasmaybeappropriate. 10. Toenterintoagreementsandcontractswiththemembersorpublic agenciesandtoacquireorpurchaseproperty,facilitiesorservicestherefrom. 11. Toactinthecapacitiespossessedbynaturalpersonsandtodo everythingnecessary,advisableorconvenientfortheaccomplishmentofany ofthepurposessetforthabove,orwhichshallatanytimeappearconducive ortheprotectionorbenefitofCUES,andtodoallotherthingsincidentalto theexerciseofthesepowers. 12. Withoutlimitinganyoftheforegoingpowers,thepowertohave, exerciseandenjoyinfurtheranceofthepurposessetforthabove,allofthe generalrights,privilegesandpowersgrantedtointerlocalentitiesbytheAct, asitnowexistsorasamended.

ARTICLEIV

DISTRIBUTIONOFPOWERS:ORGANIZATION,

COMPOSITIONANDNATUREOFCUES

Section4.1.BoardofDirectors.CUESshallbegoverned,directed,and managedbyaBoardofDirectorscomposedoftheSuperintendentsofeach schooldistrictwhichisaPartytothisAgreement. Section4.2.LegislativeBody.TheBoardofDirectorsshallbeabodywhich islegislativeinnatureandassuchmayfunctiononlyasawhole,withno memberdesignatedwithindividualauthorityexceptassetforthhereinwith respecttoitsofficers.

Section4.3.PowersoftheBoardofDirectors.TheBoardofDirectorsshall havetheauthoritytoexerciseallofthepowersofCUESassetforthabovein Section3.2oraspermittedbylaw.Suchauthorityincludes,butisnotlimited to,thefollowing: 1. Toselectfromitsmembershipthosepersonswhoshallconstitute CUESofficers. 2. Toreview,andasnecessary,toamendthetermsofthisAgreement, subjecttothelimitationssetforthhereinforsuchamendments. 3. Toreviewtheevaluationproceduresandresultstoassurethatthe objectivesofCUESarebeingmetinanefficientandeconomicalmanner. 4. ToconsiderandapprovetheCUESbudgetandprograms. 5. Toapproveanychangesintheoperationalproceduresforthe followingyear. 6. ToemployanExecutiveDirectorwhoisappropriatelyqualifiedand sethisorhersalary. 7. Toemploysuchothercertifiedandnon-certifiedpersonneland establishsalaries,fringebenefits,andotherconditionsofemploymentasit deemsnecessarytocarryoutthefunctionofCUES. 8. Toestablishpolicies,programs,proceduresandcontrolswithrespect totheadministrationandgeneraloperationofCUES,andanyprogramor serviceoperatedbyorunderthesupervisionofCUES. 9. Toapprovetheacquisitionofrealandpersonalproperty(including facilities),supplies,andthehiringofpersonnelandotherservices,asit deemsnecessarytocarryoutthefunctionofCUES. 10. Toestablishcriteriatobilleachparticipatingschooldistrictforthe servicesrenderedbyCUES. 11. Todeterminetheamountofchargesforanyprogramorservice providedsuchchargesshallbeonauniformbasistoeachmemberforsimilar participationandtoadjustsuchchargesfromtimetotime. 12. ToinvestanyfundsforCUESnotneededforimmediatecashflowin securitiesauthorizedforinvestmentbypoliticalsubdivisionsormunicipal corporationsunderapplicablelaw. 13. Toreviewperiodically,atleastquarterly,theprocessand

developmentofexistingservicesandprograms. 14. TomakeappointmentstofillanyofficervacanciesontheBoardof Directorsthatmayarise,assetforthherein. 15. Totakeanyotheractionnecessaryordesirabletocarryoutthework ofCUES. 16. Todelegate,byresolutionorrule,authoritytotakeactiononbehalf ofCUEStoitsExecutiveDirector,including,butnotlimitedto,thehiringor firingofpersonnelorotherpersonsandtheawardingofcontractsafter complyingwithallbiddingrequirements. 17. Toappointanystandingorspecialcommitteetofacilitatethe managementofCUES. Section4.4.ApprovalforPayment.UponapprovalofthisAgreementbyeachmemberDistrict’sBoardofEducation,eachmemberhasgrantedapprovalforpaymentofitsproportionateshareoftheservicesofCUES. Section4.5.MeetingsoftheBoardofDirectors.TheBoardofDirectorsshallmeetmonthlyorasappropriateandasdeterminedbytheBoardofDirectors.TheBoardofDirectorsmayalsocallspecialmeetingsatsuchothertimesduringtheyearasnecessaryforpolicyconsiderationand/orothermattersdeemedbeneficialtooperationofthememberdistricts,theirschools,orCUES. 1. NoticeofeachregularmeetingandeachspecialmeetingoftheBoard ofDirectorsshallbegiventoeachmemberoftheBoardinwritinga minimumoften(10)dayspriortothemeetingdate.Suchnoticeasis requiredbytheOpenandPublicMeetingsActshallalsobegiven. 2. AtallmeetingsoftheBoardofDirectors,aquorumshallconsistofthe majorityofthemembersoftheBoardofDirectors.Passageofanymotion, ordinanceorresolutionorconductofanybusinessmustbebyavoteofthe majorityofthequorumofmembersoftheBoardofDirectorswhoarethen presentandvoting.

3. MeetingsoftheBoardofDirectorsshallbeconductedinaccordance withRobert’sRulesofOrder.

Section4.6.OfficersoftheBoardofDirectors.TheofficersoftheBoardofDirectorsshallbeaChairandaChair-Elect.TheseofficersshallbeelectedbytheBoardofDirectorsannuallyattheBoard’sJunemeeting,andshallbe selectedfromthemembersoftheBoardofDirectors.

1. Chair.TheChairshallhavetheusualpowersofachairperson.Heor sheshallconductallmeetings,shallcauseofficialminutesofeachmeetingto berecordedandfiledwhichcontainmotionsandvotesoftheBoardof Directors.TheChairshallalsohavetheauthoritytoactuponemergency itemsandrequestswhenoperatingwithingeneralpolicyguidelines,subject toratificationatafuturemeetingoftheBoardofDirectors. 2. Chair-Elect.TheChair-ElectshallassumethedutiesoftheChairinthe absenceoftheChair.TheChair-ElectbecomestheChairthefollowingyear. 3. EachoftheofficersoftheBoardofDirectorsshallbeelectedforaone (1)yeartermattheJuneBoardmeeting. 4. TheExecutiveDirectorofCUESshallserveastheexecutiveofficerof theBoardofDirectors. Section4.7.BoardOfficerVacancies.WhenavacancyintheofficesofChair orChair-Electoccursbyreasonofthedeathofamember,theresignationofa member,oraBoardmembernolongerbeingemployedasamember district’ssuperintendent,theBoardofDirectors, byamajorityvoteofits remainingmembers,shallmakeanappointmenttofillsuchvacancyfor itsunexpiredterm. Section4.8.CUESExecutiveDirectorTheBoardofDirectorsshallemploy andappointanExecutiveDirectorwhoshallbechiefadministrativeofficerof CUES.TheDirectoristhechiefexecutiveofficerwiththeauthoritytomanage anddirecttheaffairsofCUESunderthepoliciesandregulationsestablished bytheBoardofDirectors.ItisthedutyoftheExecutiveDirectorto administerthepoliciesoftheBoardofDirectorsandtoprovideleadership forCUES.TheDirectoristheprofessionalconsultanttotheBoardof DirectorsandsubmitsrecommendationsregardingtheoperationofCUESto theBoardforconsideration.TheDirectorcoordinatesthefunctionsofCUES anditspersonnel,makesdecisionsregardingfunctionsandactionsofCUES, appraisestheprogressofCUESandtheworkofitspersonnel,servesasan innovatorandresourcepersonfortheimprovementoftheprogramandsets animageforCUESasaneducationleader.Thedelegationofresponsibility andauthorityfortheoperationofCUESisoneoftheExecutiveDirector’s primeduties.ThedirectresponsibilitytotheBoardofDirectorsforall functionsofCUESrestswiththeExecutiveDirector.Underthedirectionof theBoard,theExecutiveDirectorshallberesponsibleforcarryingoutall policies,programs,andactivitiesdeveloped,formulatedandapprovedbyit. TheExecutiveDirector,bydirectionoftheBoard,shallhavetheauthorityto hire,promoteorremoveemployeesorpersonsonthestaffofCUESandto exercisesuchotherauthorityasshallbedelegatedbytheBoardofDirectors, allsubjecttoitsrulesandregulations.

ARTICLEV

OPERATIONS,FINANCE,EMPLOYMENTANDSUPPLY

Section5.1.MethodofOperation.Theprogramsandservices,ifany,supervisedbyCUESshallbeprovidedinoneofthreedifferentmethods:byCUESforallmembers,byCUESthroughcontractwithalimitednumberofparticipatingmembers,orbyamemberunderanagreementbetweenthememberandotherparticipatingmembers.AnyothermethodnotmentionedinthissectionmustbeapprovedbyasimplemajorityoftheentireBoardofDirectors. Section5.2.BudgetsforProgramsandServices.CUESshalladoptabudgetforeachprogramorservice,ifany,operatedbyCUESwhich,inthecaseofanongoingactivity,shallbebasedonafiscalorcalendaryear.SuchprogramsoractivitiesneednotserveallthemembersofCUES.TheincometosupportthebudgetshallincludeappropriationsfromtheStateofUtahanditsagencies,grants,and/orchargestotheparticipatingmembers,whichchargesshallbeonauniformbasistoeachmemberforsimilarservices,andanyotherincome.ThebudgetforanyprogramorserviceshallbeapprovedbytheBoardofDirectors.TheBoardofDirectorsshallspecifythetimeortimesofpaymentofthechargesandtheamountofchargesinconnectionwithprovidingprogramsorservicesassetforthbythetermsofthisAgreement. Section5.3.Financing.InadditiontothemoniesappropriatedbytheStateofUtahanditsagencies,eachparticipatingdistrictmaybebilledbasedontheservicesthattheyutilizeandrequestasdeterminedbytheBoardofDirectors. Section5.4.PropertyofCUES.AllofthefundsandpropertycurrentlyheldbytheCentralUtahEducationalServicesCentershallbetransferredtoandbecomethepropertyandassetsofthenewlycreatedCentralUtahEducationalServicesinterlocalentity. AllpropertyoranyinteresthereafteracquiredbyCUESshallbeitssolepropertyandnotthepropertyofanymember.Neitherthevoluntarywithdrawalnortheexpulsionofanymembershallentitleittoanyclaim,interestorownershiptherein.AnymemberdistrictmayprovidepropertyoraninterestinpropertyfortheuseofCUESwhileretainingownershipofthepropertyormaycontributeandtransferownershipofpropertytoCUES.Ineithercase,theminutesoftheBoardofDirectorsshallsetforththeownershipofthepropertyandthetermsandconditions,ifany,ofitsusebyCUES. Section5.5DamagetoCUESProperty.EachparticipatingdistrictwillinsureorotherwisebefinanciallyresponsibleforanyandallCUESmediaandequipmentwhileinitspossession.ShouldanyCUESmediaequipmentbelost,stolen,ordamagedbeyondrepairwhileinthecustodyoftheparticipatingdistrict,

paymentwillbemadetoCUEStocoverthecostofreplacement.ShouldanyCUESmediaorequipmentbedamagedwhileinthecustodyofaparticipatingdistrict,paymentwillbemadetoCUEStocoverthecostofrepairs.TheextentofdamageandliabilityforsuchdamageshallbedeterminedbytheExecutiveDirector.Section5.6DamagetoDistrictProperty.CUESwillinsureorotherwisebefinanciallyresponsibleforanyandalldistrictmediaandequipmentwhileinitspossession.ShouldanyDistrictmediaorequipmentbelost,stolen,ordamagedbeyondrepairwhileinthecustodyofCUES,paymentwillbemadetotheparticipatingdistricttocoverthecostofreplacement.TheextentofthedamageandliabilityforsuchdamageshallbedeterminedbytheSuperintendentoftheparticipatingdistrict.Section5.7.CollectionofChargesandObligationsofMembers.ThepartiestothisAgreementshallincludeintheirrespectiveappropriationsanychargestowhichtheyareobligatedunderthisAgreement,andthepartiesagreetoprovidetheinformationrequiredbytheBoardofDirectorsandtoobservethevalidlyadoptedrulesoftheBoardofDirectors. AnychargetoamemberorotherpersonmaybecollectedbyCUESbycourtactionorbyotherappropriatemeans. Section5.8.OtherFinancialProvisions.Contractsforthepurchaseofproperty,supplies,constructionofpublicworksandemploymentofpersonnelshallbemadeinaccordancewithapplicablelawbytheboardorofficialofCUESgiventhepowerunderthisAgreementtomakesuchcontract.SalesofpropertyshallbemadeinaccordancewithapplicableUtahlawandthetermsofthisAgreement.TheBoardofDirectorsmayauthorizeanyconveyancetobeexecutedbytheExecutorDirector.CUESshallusegenerallyacceptedaccountingproceduresandshallmakeallfinancialinformationavailableuponrequesttomembersoftheBoardofDirectors.

ARTICLEVI

PARTIALANDCOMPLETETERMINATIONOFCUES

Section6.1.Withdrawal.AnydistrictwhichdoesnotwishtocontinueasamemberofCUESduringthesucceedingyearshallsubmitwrittennoticeofsuchintenttotheBoardofDirectorswithdeliveryofsaidnoticetotheChairoftheBoard,or,inhisabsence,totheChairElectbeforeJuly1ofthefiscalyearpriortowhichitwishestoterminate.Awithdrawingdistrictshallbeliableforit’sproratashareoftheCUESbudget,asapprovedpursuanttothisAgreement,forthefiscalyearinwhichsuchterminationofparticipationoccurs.Itisunderstoodthatuntilsuchtimeasamemberwithdraws,itsmonetaryobligationshallcontinuethroughtheendof

thefiscalyearinwhichsuchterminationiseffectiveandshallbeenforceablebyactionoftheBoardofDirectorsoritsdesignee.Uponadistrict’swithdrawal,anycontractualobligationsorindebtednessCUESowesorhastowardsthewithdrawingdistrictshallbesatisfiedinaccordancewithanypreviouslyagreeduponterms.IfCUESisdissolvedwithin5yearsofadistrictwithdrawing,thedistrictshall,notwithstandingthedistrict’spriorwithdrawal,beentitledtoaproratedshareoftheassetdistribution. Section6.2.DurationofCUES.CentralUtahEducationalServicesshallcontinuetoexistasaninterlocalentityundertheActfor50yearsafterthedatethisAgreementisinitiallyeffectiveorafterthemostrecentamendmentofthisAgreement,unlessterminatedsoonerasprovidedforbelow. Section6.3.DissolutionofCUES.CUESshallbedissolveduponanyofthefollowingevents:(1)uponunanimousvoteoftheBoardofDirectors;(2)uponthemutualwrittenconsentofall,orofallbutone,ofthepartiestothisAgreement;(3)intheevent,throughwithdrawal,thenumberofmembersinCUESisreducedtoone;or(4)intheeventitsexistencebecomescontrarytolaw. Section6.4.DistributionofProperty.UpondissolutionofCUES,itspropertyshallbedistributedinanequitablemannerbasedonabaseplusstudentenrollmentformulaapprovedbytheBoardatthetimeofdissolution,butfirsttakingintoconsiderationtheissueofexistingindebtedness.Forpurposesofmakingsuchdistribution,theBoardofDirectorsshallcausethefairmarketvalueofallsuchpropertytobefixedbyappraisalandshall,insofaraspossible,distributethepropertythusappraisedsothateachmemberreceivesitsdistributivesharein-kind.AnypropertynotdistributableorreasonablysaleableshallbedistributedtotheStateofUtah.ThedeterminationoftheBoardofDirectorsinconnectionwithsuchdistributionshallbefinalunlessitisarbitraryandcapricious.

ARTICLEVII

GENERALPROVISIONS

Section7.1.PrincipalOffice.TheprincipalofficeofCUESshallbelocatedat195East500North,Richfield,Utah84701. Section7.2.FiscalYear.ThefiscalyearofCUESshallbeJuly1throughJune30ofeachyearunlessanduntilsuchtimeischangedbyresolutionoftheBoardofDirectorsofCUES. Section7.3.FiscalAgentDistrict.Subjecttoitsconsenttodoingso,SevierSchoolDistrictshallremainasthefiscalagentdistrictforCUES.IfSevierSchoolDistrictdeterminestorelinquishthatresponsibility,theBoardofDirectorsshallselectoneoftheothermemberschooldistrictsasthefiscalagentdistrictforCUES.

Section7.4.Amendment.AmendmentsmaybemadetotheAgreementprovidedtheproposedamendmentisdistributedtoallmembersoftheBoardofDirectorsatleastthirty(30)dayspriortotheBoardtakingactionontheproposedamendment.Theproposedamendmentmustbeapprovedbyatwo-thirdsmajorityoftheBoard,byresolutionapprovedanddulyenteredintheminutebookofeachofthememberschooldistricts,andacopyoftheamendeddocumentmustbeprovidedtoeachofthememberdistrictswithinthirty(30)daysoftheamendmentbeingapprove. Section7.5.Severability.IfanyprovisionofthisAgreementortheapplicationthereoftoanypersonorcircumstanceisheldinvalid,suchinvalidityshallnotaffectotherprovisionsorapplicationofthisAgreementwhichcanbegiveneffectwithouttheinvalidprovisionorapplication,andtothisend,theprovisionsofthisAgreementaredeclaredtobeseverable. Section7.6.ConstructionofStatutesandRules.WhereanystatuteorruleisreferredtointhisAgreement,itshallincludesuchstatuteorruleasitisfromtimetotimeamended,supplemented,re-codifiedorreplaced. Section7.7.EffectiveDate.CUESshallcomeintoexistenceuponthefollowing:1. TheadoptionofaresolutionbytheBoardofEducationofeachmemberdistrictapprovingthisAgreementasrequiredbytheActandauthorizingitsexecutiononitsbehalfbythepartiestothisAgreement;2. ThereviewandapprovalofthisAgreementbylegalcounselauthorizedtorepresenteachdistrict,asrequiredbytheAct;3. TheexecutionofthisAgreementbyeachofthemembers;4. ThefilingofthisAgreementwiththekeeperofrecordsforeachmemberdistrict,asrequiredbytheAct;and5. TheissuanceofacertificateofcreationbythelieutenantgovernorasprovidedforinSection11-13-204(4)oftheAct. Section7.8.EffectofthisAgreementonMembers’Obligations.NeitherthisAgreement,noranyprogramorserviceperformedorfurnishedhereunder,ifany,shallrelieveanyofthepartiestothisAgreementofanyobligationorresponsibilityimposeduponitbylawexcepttotheextentthatsuchperformanceconstitutesasatisfactionofsuchobligationorresponsibility.

Section7.9.ExecutionofAgreement.ThisAgreementisexecutedforandonbehalfoftheBoardofEducationofeachoftheparticipatingdistrictsbyitsrespectiveBoardPresident.TheBoardPresidentcertifiesthattheBoardofEducationhas,byresolution,agreedtothetermsofthisAgreement,hasdulyenteredthatactionintheminutesoftheBoardofEducation,andhasauthorizedexecutionofthisAgreement.APPROVEDASTOFORM:UTAHSTATEOFFICEOFEDUCATIONATTORNEYINWITNESSWHEREOF,thepartieshavesignedandexecutedthisInterlocalCooperationAgreement,afterresolutionsdulyandlawfullypassed,onthedateslistedbelow:

Proposed FY 2022

Budget

CENTRAL UTAH EDUCATIONAL SERVICESCombining Statement of Revenues, Expenditures and Changes in Fund Balance

Budget and ActualFor the Year Ended June 30, 2022With Comparative Totals for 2021

2022 2021Variance

Budget Actual Favorable Actual(Unfavorable)

Revenues:Local Sources $ 1,001,008 0 $ (1,001,008) $ 0

State Sources 1,009,304 0 (1,009,304) 0

Federal Sources 400,000 0 (400,000) 0

Total Revenues 2,410,312 0 (2,410,312) 0

Expenditures:Salaries 693,818 0 693,818 0

Employee Benefits 345,802 0 345,802 0

Purchased Services 1,029,418 0 1,029,418 0

Supplies 319,000 0 319,000 0

Equipment 22,274 0 22,274 0

Other Objects 0 0 0 0

Total Expenditures 2,410,312 0 2,410,312 0

Excess (deficiency) of RevenuesOver Expenditures 0 0 0 0

OTHER FINANCIAL SOURCES (USES):Operating Transfer of Funds-Source 0 0 0 Operating Transfer of Funds-(Use) 0 0 0

Program Balances - as of July 1 425,892 425,892 0 408,892

Program Balances - June 30 $ 425,892 $ 425,892 $ 0 $ 408,892

See accompanying notes to financial statements

CENTRAL UTAH EDUCATIONAL SERVICESGeneral Program (Account 9000)

Statement of Revenues, Expenditures and Changes in Fund BalanceBudget and Actual

For the Year Ended June 30, 2022With Comparative Totals for 2021

2022 2021Variance


Revenues:Local Sources $ 5,373 $ 0 $ (5,373) $ 0

State Sources 438,137 0 (438,137) 0

Federal Sources 0 0 0 0

Total Revenues 443,510 0 (443,510) 0



Purchased Services 125,100 0 125,100 0

Supplies 12,000 0 12,000 0

Equipment 12,000 0 12,000 0

Other Objects 0 0 0

Total Expenditures 443,510 0 443,510 0


OTHER FINANCIAL SOURCES (USES):Operating Transfer of Funds 0 0 0 0

Program Balances - as of July 1 323,226 323,226 0 0

Program Balances - June 30 $ 323,226 $ 323,226 $ 0 $ 0

CENTRAL UTAH EDUCATIONAL SERVICESProfessioanl Developmet (Account 9117)



2022 2021Variance


Revenues:Local Sources $ 0 $ 0 $ 0 0

State Sources 0 0 0 0


Total Revenues 0 0 0 0

Expenditures:Salaries 0 0 0 0

Employee Benefits 0 0 0 0

Purchased Services 0 0 0 0

Supplies 0 0 0 0

Equipment 0 0 0 0


Total Expenditures 0 0 0 0




Program Balances - June 30 $ 1,000 $ 1,000 $ 0 1,000

CENTRAL UTAH EDUCATIONAL SERVICESHelpdesk/Regional Training (Account 9100)



2022 2021Variance



State Sources 222,167 0 (222,167) 0


Total Revenues 233,867 0 (233,867) 0




Supplies 0 0 0 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESComputer Repair and Service Program (Account 9120)



2022 2021Variance





Total Revenues 136,745 0 (136,745) 0




Supplies 500 0 500 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESMedia (Account 9040)



2022 2021Variance





Total Revenues 10,800 0 (10,800) 0




Supplies 0 0 0 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESCo-op Purchasing (Account 9050)



2022 2021Variance





Total Revenues 304,500 0 (304,500) 0




Supplies 285,000 0 285,000 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESSUU ESL (Account 9113)



2022 2021Variance





Total Revenues 50,000 0 (50,000) 0




Supplies 0 0 0 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESCUES Overdrive (Account 9115)



2022 2021Variance





Total Revenues 8,362 0 (8,362) 0




Supplies 0 0 0 0

Equipment 0 0 0 0





Program Balances - as of July 1 273 273 0 0

Program Balances - June 30 $ 273 $ 273 $ 0 $ 0

CENTRAL UTAH EDUCATIONAL SERVICESReimbursment/Clearing (Account 9092)



2022 2021Variance




Federal Sources 0 0 0

Total Revenues 310,000 0 (310,000) 0



Purchased Services 310,000 310,000 0

Supplies 0 0 0 0

Equipment 0 0 0 0






Program Balances - June 30 $ 10,889 $ 10,889 $ 0 $ 24,113

CENTRAL UTAH EDUCATIONAL SERVICESSchool Psychologist (Account 9080)



2022 2021Variance





Total Revenues 87,528 0 (87,528) 0




Supplies 2,000 0 2,000 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESSterling Scholar Account #9140



2022 2021Variance


Revenues:Local Sources 0 $ 76,000 $ 0 $ (76,000) $ 0



Total Revenues 76,000 0 (76,000) 0



Purchased Services 0 76,000 0 76,000 0

Supplies 0 0 0 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESMental and Behavioral Health (Account 9060)



2022 2021Variance


Revenues:Local Sources $ 0 $ 0 $ 0 $ 0

State Sources 349,000 0 (349,000) 0


Total Revenues 349,000 0 (349,000) 0




Supplies 0 0 0 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESEMED Grant (Account 9091)



2,022 2,021 Variance


Revenues:Local Sources $ 0 $ 0 $ 0 $ 0


Federal Sources 100,000 (100,000) 0

Total Revenues 100,000 0 (100,000) 0



Purchased Services 100,000 100,000 0

Supplies 0 0 0 0

Equipment 0 0 0 0







CENTRAL UTAH EDUCATIONAL SERVICESAccount 9110 - Early Learning Coaches



2022 2021Variance


Revenues:Local Sources $ 0 $ 0 $ 0 0


Federal Sources 300,000 0 (300,000) 0

Total Revenues 300,000 0 (300,000) 0




Supplies 19,500 0 19,500 0

Equipment 10,274 0 10,274 0






Program Balances - June 30 $ 0 $ 0 $ 0 0

Requests for

Funds

FY 2020

External Audit with Financial Report

CENTRAL UTAH EDUCATIONAL SERVICES

Financial Statements

Year Ended June 30, 2020

Page

Independent Auditor’s Report 1

Management’s Discussion and Analysis 3

Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position 8

Statement of Activities 9

Fund Financial Statements:

Balance Sheet – Governmental Fund 10

Reconciliation of the Balance Sheet of the Governmental Fund to the Statement of Net Position 11

Statement of Revenues, Expenditures, and Change in Fund Balances – GovernmentalFund 12

Reconciliation of the Statement of Revenues, Expenditures, and Change in Fund Balances of the Governmental Fund to the Statement of Activities 13

Statement of Revenues, Expenditures, and Change in Fund Balances – Budget andActual – General Fund 14

Notes to the Basic Financial Statements 15

Other Information:

Comparative Statement of Net Position – Governmental Activities 20

Comparative Statement of Activities – Governmental Activities 21

Comparative Balance Sheets – General Fund 22

Comparative Statements of Revenues, Expenditures, and Change in Fund Balances – General Fund 23

Compliance Reports:

Independent Auditor’s Report on Internal Control over Financial Reporting and onCompliance and Other Matters Based on an Audit of Financial StatementsPerformed in Accordance with Government Auditing Standards 24

Independent Auditor’s Report on Compliance and Report on Internal Control overCompliance Required by the State Compliance Audit Guide 26

CENTRAL UTAH EDUCATIONAL SERVICESTable of ContentsYear Ended June 30, 2020

Independent Auditor’s Report

Board of Directors Central Utah Educational Services

Report on the Basic Financial Statements

We have audited the accompanying financial statements of the governmental activities and the general fund (a major fund) of Central Utah Educational Services (CUES) as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise CUES’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Basic Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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Opinions In our opinion, the basic financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the general fund of Central Utah Educational Services as of June 30, 2020, and the respective changes in financial position and the budgetary comparison for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the required supplementary information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise CUES’s basic financial statements. The other information is presented for purposes of additional analysis and are not a required part of the basic financial statements. The other information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 8, 2020, on our consideration of CUES’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of CUES’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering CUES’s internal control over financial reporting and compliance.

Orem, Utah December 8, 2020

CENTRAL UTAH EDUCATIONAL SERVICES Management’s Discussion and Analysis

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This section of the financial report of Central Utah Educational Services (CUES), presents management’s discussion and analysis of CUES’s financial activities for the year ended June 30, 2020. Readers are encouraged to consider the information presented here in conjunction with the basic financial statements and related notes. Financial Highlights x Assets exceeded liabilities at the close of the most recent fiscal year by $566,490 (net position). Of

this amount $32,148 (unrestricted net position) may be used to meet ongoing obligations to member school districts, employees, and creditors.

x Net position decreased during this past fiscal year by $62,327. x CUES receives its revenue from state and local sources. State funding totaled $814,599. CUES

received local funding of $939,256 for services provided to member school districts. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the basic financial statements. The basic financial statements provide two different views of CUES’s financial information: government-wide financial statements and fund financial statements. Government-Wide Financial Statements The government-wide financial statements consist of two separate statements, which are like a private-sector business. The statement of net position presents information on all CUES’s assets and liabilities, with the difference between the two reported as net position. Over time, increases and decreases in net position may serve as a useful indicator of whether CUES’s financial position is improving or deteriorating. The statement of activities presents information showing how CUES’s net position changed during the most recent year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported for some items that will only result in cash flows in future periods (such as, earned but unused sick and personal leave). The government-wide financial statements are on pages 8 and 9 of this report. Fund Financial Statements A fund is a group of related accounts that is used to maintain control over resources that are segregated for specific activities or objectives. CUES, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of expendable resources, as well as on balances of expendable resources available at the end of the fiscal year. Such information may be useful in evaluating CUES’s near-term financing requirements.


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Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of CUES’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and change in fund balance provide a reconciliation to facilitate this comparison between the governmental fund and governmental activities. CUES adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget. The governmental fund financial statements and reconciliations are on pages 10 through 14 of this report. Notes to the Basic Financial Statements The notes to the basic financial statements present information integral to the basic financial statements and essential to an understanding of balances and activities that includes descriptions of accounting-related policies and more detail about or explanations of amounts recognized in financial statements. The notes are on pages 15 through 19 of this report. Other Information To provide comparative data, selected financial information is provided as other information. This other information is on pages 20 through 23 of this report. Government-Wide Financial Analysis CUES is one of four regional service centers established to assist school districts in providing equitable and cost-effective services and programs for students in rural Utah to match those offered to students on Utah’s urban Wasatch Front. CUES serves seven school districts. CUES began operations in July 1967. Net position at June 30, 2020 totaled $566,490 at the close of the most recent fiscal year. A portion of CUES’s net position ($534,342 or 94.3%) reflects its investment in capital assets (e.g., building, equipment, and vehicles) net of accumulated depreciation. CUES uses these capital assets to provide services to participating school districts; consequently, these assets are not available for future spending. The remaining balance of unrestricted net position ($32,148 or 5.7%) may be used to meet ongoing obligations. At the end of the current fiscal year, CUES reports a positive balance of net position. The same is true for the prior fiscal year.


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Central Utah Educational ServicesGovernmental Activities – Net Position

June 30, 2020 and 2019Total Change

2020 2019 2020-2019

Current and other assets 571,672$ 619,641$ (47,969)$ Capital assets, net 534,342 547,775 (13,433)

Total assets 1,106,014 1,167,416 (61,402)

Current and other liabilities 126,040 202,711 (76,671) Long-term liabilities 393,544 327,850 65,694

Total liabilities 519,584 530,561 (10,977)

Investment in capital assets 534,342 547,775 (13,433) Unrestricted 32,148 81,042 (48,894)

Total net position 566,490$ 628,817$ (62,327)$

CUES’s net position decreased by $62,327 during the current year. The following discussion and analysis on governmental activities focuses on this decrease.

Central Utah Educational Services

Governmental Activities – Change in Net PositionYears Ended June 30, 2020 and 2019

Total ChangeRevenues: 2020 2019 2020-2019

Program revenues:Charges for services 939,256$ 929,045$ 10,211$ Operating grants and contributions 314,599 273,570 41,029

General revenues:State revenue not restricted to

specific purposes 500,000 500,800 (800)

Total revenues 1,753,855 1,703,415 50,440

Expenses:Programs 1,362,319 1,233,791 128,528 Administrative 453,863 436,511 17,352

Total expenses 1,816,182 1,670,302 145,880

Change in net position (62,327) 33,113 (95,440)

Net position – beginning 628,817 595,704 33,113 Net position – ending 566,490$ 628,817$ (62,327)$

CUES’s total revenues were $1,753,855 for the year ended June 30, 2020, which is an increase of $50,440 compared to the prior year. The largest net dollar increase in revenues is $41,029 from operating grants and contributions due mainly to new state funding to support mental and behavioral health for students in the member school districts of $101,563 offset by decline in one-time federal funding of $50,000 to provide mental health training for member school districts.


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Total expenses increased during the current year. The increase from prior year was $145,880, bringing current year expenses to $1,816,182. The increase in program expenses of $128,528 is mostly attributable to costs to add a mental and behavioral health therapist to serve member school districts. Governmental Fund Financial Analysis CUES completed the year with a general fund balance of $425,692, an increase of $16,800 during the year. The entire fund balance is unassigned, meaning that it is available for future appropriation for the services it provides. General fund revenues totaled $1,753,855 for the year, which is an increase compared to the prior year of 7%. The revenues were comprised of $814,599 of state funding, and $939,256 for services provided to member school districts. General fund expenditures totaled $1,737,055 for the year, which is an increase from the prior year of 11%. Expenditures in 2020 are reflective of services provided for continuing programs. Of the expenditures, 44% is for salaries and benefits, 36% is for purchased services, and 18% is for supplies. General Fund Budgetary Highlights CUES’s budget was amended during the year by the Board of Directors primarily to reflect an increase in local and state funding. Actual revenues were $76,151 less than budgeted amounts and actual expenditures were $120,006 less than budgeted amounts. These variances reflect a budget at the full amount of allotments while certain programs had not spent the full allotment by year end; unspent program balances are carried forward to the next year. Capital Assets CUES acquired a vehicle for $24,406 and computer equipment totaling $5,321 during the year ended June 30, 2020. CUES recorded depreciation expense of $43,160 for the year. Refer to Note 3 to the basic financial statements for additional information on capital assets.


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Student Enrollment Student enrollment is measured on October 1 of each year. Student enrollment for each member school district CUES serves remains relatively constant, as summarized in the following schedule:

2020 2019 2018 2017 2016

Tintic 213 214 226 239 244 Juab 2,590 2,655 2,587 2,510 2,513 North Sanpete 2,445 2,507 2,471 2,438 2,360 South Sanpete 3,127 3,230 3,268 3,263 3,221 Sevier 4,461 4,548 4,538 4,560 4,513 Piute 291 279 273 274 280 Wayne 429 436 444 447 450

13,556 13,869 13,807 13,731 13,581

Percent change fromprior year (2.3)% 0.4 % 0.6 % 1.1 % 0.7 %

Source: USBE Fall Enrollment and Projections by Local Education Agency

Student Membership – Fall Enrollment (October 1)

Contacting CUES Financial Management This financial report is designed to provide a general overview of CUES’s finances and to demonstrate its accountability for the money it receives. If you have any questions about this report or need additional information, contact the executive director at Central Utah Educational Services, 820 North Main, Suite 3, Richfield, Utah 84071.

Basic Financial Statements

GovernmentalActivities

Assets:Cash 263,498$ Receivables:

Local 308,174 State 176

Capital assets, net of accumulated depreciation 534,342 Total assets 1,106,190

Liabilities:Accounts payable 126,040 Accrued salaries and benefits 20,116 Long-term liabilities:

Compensated absences 6,411 Payable to Sevier School District 387,133

Total liabilities 539,700

Net position:Investment in capital assets 534,342 Unrestricted 32,148

Total net position 566,490$

CENTRAL UTAH EDUCATIONAL SERVICESStatement of Net PositionJune 30, 2020

The accompanying notes are an integral part of this finanical statement.

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Net (Expense)Revenue andChanges inNet Position

Charges Operating Totalfor Grants and Governmental

Activities and Functions Expenses Services Contributions Activities

Governmental activities:Programs:

Cooperative purchasing 299,323$ 282,090$ -$ (17,233)$ Computer repair and support 130,828 127,965 - (2,863) English as a second language 94,508 99,208 - 4,700 Information technology support 270,069 256,845 - (13,224) Mental and behavioral health 104,987 - 101,563 (3,424) Overdrive ebook library 8,000 8,137 - 137 Professional development 58,081 680 57,401 - Regional programs 11,659 10,793 - (866) Speech and hearing 66,201 60,794 - (5,407) Sterling scholars 72,719 70,890 - (1,829) Trainers 245,944 11,700 155,635 (78,609)

Administrative 453,863 10,154 - (443,709)

1,816,182$ 939,256$ 314,599$ (562,327)

General revenues:State revenue not restricted to specific purposes 500,000

Change in net position (62,327)

Net position – beginning 628,817

Net position – ending 566,490$

CENTRAL UTAH EDUCATIONAL SERVICESStatement of ActivitiesYear Ended June 30, 2020

Program Revenues


9

General FundAssets:

Cash 263,498$ Accounts receivable:

Local 308,174 State 176

Total assets 571,848$

Liabilities and fund balances:Liabilities:

Accounts payable 126,040$ Accrued salaries and benefits 20,116

Total liabilities 146,156

Fund balances:Unassigned 425,692

Total liabilities and fund balances 571,848$

CENTRAL UTAH EDUCATIONAL SERVICESBalance Sheet – Governmental FundJune 30, 2020


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Total fund balance for the governmental fund 425,692$

534,342

Compensated absences (6,411)$ Payable to Sevier School District (387,133) (393,544)

Total net position of governmental activities 566,490$

Long-term liabilities are not due and payable in the current period and accordingly are not reported as fund liabilities. Long-term liabilities are reported in the statement of net position. Balances at year end are:

Capital assets used in the governmental fund are not current financial resources and therefore are not reported in the fund. Capital assets consist of a building, equipment, and vehicles, net of $204,228 of accumulated depreciation.

CENTRAL UTAH EDUCATIONAL SERVICESReconciliation of the Balance Sheet of the Governmental Fund to the Statement of Net PositionJune 30, 2020

Total net position reported for governmental activities in the statement of net position is different because:


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General FundRevenues:

Local 939,256$ State 814,599

Total revenues 1,753,855

Expenditures:Programs:

Cooperative purchasing 299,323 Computer repair and support 125,181 English as a second language 94,508 Information technology support 270,069 Mental and behavioral health 99,723 Overdrive ebook library 8,000 Professional development 58,081 Regional programs 8,609 Speech and hearing 60,059 Sterling scholars 72,719 Trainers 219,069

Administrative 421,714

Total expenditures 1,737,055

Excess of revenues over expenditures/net change in fund balances 16,800

Fund balances – beginning 408,892

Fund balances – ending 425,692$

CENTRAL UTAH EDUCATIONAL SERVICESStatement of Revenues, Expenditures, and Change in Fund Balances –

Governmental FundYear Ended June 30, 2020


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Net change in fund balances for the governmental fund 16,800$

Capital outlays 29,727$ Depreciation expense (43,160) (13,433)

Compensated absence expense (415)$ Pension benefit expense (65,279) (65,694)

Change in net position of governmental activities (62,327)$

The governmental fund reports capital outlays as expenditures. However, in the statement of activities, assets with an initial, individual cost of more than $3,000 are capitalized and the cost is allocated over their estimated useful lives and reported as depreciation expense. Capital outlays and depreciation expense for the current period are:

In the statement of activities, certain operating expenses – compensated absences (sick and personal leave) and pension benefits – are measured by the amounts earned during the year. In governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially, the amounts actually paid). Changes in long-term liability balances during the year are:

CENTRAL UTAH EDUCATIONAL SERVICESReconciliation of the Statement of Revenues, Expenditures, and Change in Fund

Balances of the Governmental Fund to the Statement of ActivitiesYear Ended June 30, 2020

The change in net position for governmental activities in the statement of activities is different because:


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Actual Variance withOriginal Final Amounts Final Budget

Revenues:Local 941,733$ 1,012,808$ 939,256$ (73,552)$ State 735,635 817,198 814,599 (2,599)

Total revenues 1,677,368 1,830,006 1,753,855 (76,151)

Expenditures:Current:

Salaries and wages 477,708 522,324 504,647 17,677 Employee benefits 246,147 272,365 255,645 16,720 Purchased services 652,013 714,872 619,616 95,256 Supplies 281,000 295,500 313,754 (18,254) Property 20,500 52,000 43,393 8,607 Other - 150 - 150

Total expenditures 1,677,368 1,857,211 1,737,055 120,006

Excess (deficiency) of expenditures over (under)revenues / net change in fund balances - (27,205) 16,800 43,855

Fund balances – beginning 382,016 408,892 408,892 -

Fund balances – ending 382,016$ 381,687$ 425,692$ 43,855$

CENTRAL UTAH EDUCATIONAL SERVICESStatement of Revenues, Expenditures, and Change in Fund Balances – Budget and Actual –

General FundYear Ended June 30, 2020

Budgeted Amounts


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CENTRAL UTAH EDUCATIONAL SERVICES Notes to the Basic Financial Statements

15

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The basic financial statements of Central Utah Educational Services (CUES) have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to local governmental units. The Governmental Accounting Standards Board is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. CUES’s more significant accounting policies are described below. The Reporting Entity CUES is a local government operating as a regional service center established to assist seven school districts in central Utah. Regional service centers are established to assist school districts in providing equitable and cost-effective services and programs for students in rural Utah to match those offered to students on Utah’s urban Wasatch Front. CUES is one of Utah’s four regional service centers. CUES’s Board of Directors (Board), comprised of the superintendents of the seven member school districts, is its primary governing authority. The Board establishes policies, approves the budget, appoints the executive director with responsibilities for administering educational activities, and appoints the business administrator with responsibilities for fiscal matters. CUES is not dependent on any other unit of local government. All funds, including all financial activities over which the Board has governance, are included in the report. Sevier School District, a member school district CUES serves, provides certain fiscal and personnel services to CUES (refer to Notes 2 and 4). Government-Wide Financial Statements The government-wide financial statements (the statement of net position and the statement of activities) display information about the government and include the financial activities of the overall government. The statement of activities presents a comparison between direct expenses and program revenues for each function of CUES’s governmental activities. Direct expenses are those that are specifically associated with a function and, therefore, are clearly identifiable to a function. Depreciation expenses for capital assets that can specifically be identified with a function are included in direct expenses. Revenues not associated with a specific program are classified as general revenues. Fund Financial Statements The fund financial statements provide information about the general fund, a major governmental fund. It accounts for current financial resources. Measurement Focus and Basis of Accounting The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which CUES receives value without directly giving equal value in exchange, include grants and contributions. On an accrual basis, revenue from grants and contributions is recognized in the fiscal year in which all eligibility requirements have been satisfied.


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Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. CUES considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end. Expenditures generally are recorded when the related fund liability is incurred. General capital asset acquisitions are reported as expenditures in governmental funds. Budgetary Data The statement of revenues, expenditures, and change in fund balance – budget and actual has been prepared on the modified accrual basis of accounting. Accounts Receivable Accounts receivable as of June 30, 2020 represents amounts due from member school districts for services provided and from the state for grants earned. All amounts are considered collectible; accordingly, no allowance for doubtful accounts has been established. Capital Assets CUES’s capital assets consist of a building, equipment, and vehicles and are reported in the government-wide financial statements. CUES defines capital assets as tangible or intangible assets with an initial, individual cost of more than $3,000. Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated capital assets are recorded at estimated acquisition value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or significantly extend their lives are not capitalized. Capital assets are depreciated using the straight-line method over the following estimated useful lives:

Asset Classification Years

Building 40Equipment 5Vehicles 8

Compensated Absences CUES provides certain benefits to eligible employees. Compensated absences include personal leave earned by full-time employees. At retirement unused personal leave is paid out based on the employee’s current rate of pay. Payable to Sevier School District CUES reports in its government-wide financial statements a liability to Sevier School District for its portion of Sevier School District’s net pension liability of the Utah Retirement Systems (URS) (refer to Notes 4 and 6). This liability is based on each entity’s contributions to the URS.


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Net Position/Fund Balance Classifications The residual of all other elements presented in a statement of net position is net position on the government-wide financial statements and the residual of all other elements presented in a balance sheet on the governmental fund financial statements is fund balance. Net position is divided into three components: investment in capital assets (building, equipment, and vehicles, net of accumulated depreciation), restricted, and unrestricted. Net position is reported as restricted when constraints are placed upon it by external parties or are imposed by constitutional provisions or enabling legislation. The governmental fund financial statements present fund balances based on a hierarchy that shows, from highest to lowest, the level or form of constraints on fund balance resources and the extent to which CUES is bound to honor them. CUES first determines and reports nonspendable balances, then restricted, then committed, assigned, and unassigned. All the fund balance at June 30, 2020 is classified as unassigned. Net Position/Fund Balance Flow Assumption Sometimes CUES will fund outlays for a particular purpose from both restricted and unrestricted resources. In order to calculate the amounts to report in each category of net position and fund balance, a flow assumption must be made about the order in which the resources are applied.

Net Position It is CUES’s policy to consider restricted net position to have been depleted before unrestricted net position.

Fund Balance It is CUES’s policy to consider restricted fund balance to have been depleted before using any components of unrestricted fund balance. Further, when components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

Variances Between Budget and Actual Data Expenditure-driven grants are included in the budgets at their full amounts. Such grants are recognized as revenue when the qualifying expenditures are incurred and all other grant requirements are met; unspent grant amounts are carried forward and included in the succeeding fiscal year’s budget. Therefore, actual grant revenues and expenditures are normally less than the amounts budgeted. NOTE 2 – CASH Cash Deposits CUES has cash on account through Sevier School District. At June 30, 2020, $263,498 of cash was held by Sevier School District on its behalf. Cash is in a depository account at a financial institution in Sevier School District’s name with other funds held by Sevier School District.


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Cash deposits are subject to custodial risk, a risk that in the event of a bank failure, CUES’s deposits may not be returned. Also, deposits not in CUES’s name are at risk of loss. CUES does not have a policy to reduce its custodial credit risk. Sevier School District complies with the Utah State Money Management Act in handling its depository transactions. CUES considers Sevier School District’s actions to be necessary and sufficient for protection of risks related to its cash balances.

NOTE 3 – CAPITAL ASSETS Capital asset activity for the year ended June 30, 2020 is summarized as follows:

Beginning EndingBalance Increases Decreases Balance

Governmental activities:Building 460,748$ -$ -$ 460,748$ Equipment 154,714 5,321 - 160,035 Vehicles 93,381 24,406 - 117,787 Accumulated depreciation (161,068) (43,160) - (204,228)

Governmental activity capital assets, net 547,775$ (13,433)$ -$ 534,342$

For the year ended June 30, 2020, depreciation expense was charged to functions as follows:

Governmental activities:Programs:

Regional programs 3,050$ Trainers 7,222

Administrative 32,888 Total depreciation expense, governmental activities 43,160$

NOTE 4 – RELATED PARTY TRANSACTIONS Individuals working at CUES are considered employees of Sevier School District. CUES paid $760,292 to Sevier School District for payroll and related benefits for the year ended June 30, 2020. At June 30, 2020, CUES reports in its government-wide financial statements a payable to Sevier School District of $387,133 which estimates its portion of Sevier School District’s proportional share of the unfunded obligation of the defined benefit pension plans administered by Utah Retirement Systems (refer to Note 6). More information regarding Sevier School District’s proportionate share is available in its annual financial report at https://www.seviersd.org/index.php/fiscal-reports.html.

NOTE 5 – RISK MANAGEMENT Liability and Property CUES maintains insurance coverage for general, automobile, personal injury, errors and omissions, employee dishonesty, and malpractice liability up to $10,000,000 per occurrence through policies administered by the Utah State Risk Management Fund (Fund), through Sevier School District. CUES also obtains insurance on the contents of its facilities against all insurable risks of direct physical loss or damage with the Fund. Property physical damage is insured to replacement value with a $1,000


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deductible; automobile physical damage is insured to actual value with a $1,000 deductible; other liability is limited to the lesser of $10,000,000 or the statutory limit. The Fund is a public entity risk pool operated by the State for the benefit of the State and local governments within the State. CUES pays annual premiums to the Fund. The Fund obtains independent coverage for insured events, up to $25,000,000 per location. This is a pooled arrangement where the participants’ pay experienced rated annual premiums, which are designed to pay claims and build sufficient reserves so that the pool will be able to protect the participating entities with its own capital. The pool reinsures excess losses to preserve the capital base. Insurance coverage from coverage by major category of risk has remained relatively constant as compared to the prior fiscal year. Insurance settlements have not exceeded insurance coverage for the past three years.

Worker’s Compensation CUES obtains worker’s compensation insurance through the Utah School Boards Risk Management Mutual Insurance Association, which is a risk pool through Sevier School District. This worker’s compensation insurance applies to bodily injury by accident or bodily injury by disease caused or aggravated by the conditions of employment. The insurance limits for bodily injury by accident, (each accident), bodily injury by disease, (policy limit), and bodily injury by disease, (each employee) is $1,000,000. This is a pooled arrangement where the participants pay experienced rated annual premiums, which are designed to pay claims and build sufficient reserves so that the pool will be able to protect the participating entities with its own capital. The pool reinsures excess losses to preserve the capital base. Insurance coverage from coverage by major category of risk has remained relatively constant as compared to the prior fiscal year. Insurance settlements have not exceeded insurance coverage for the past three years. Health and Accident, Life and Long-Term Disability CUES obtains commercial coverage for health and accident coverage, long-term disabilities, and life insurance for employees who qualify through Sevier School District. CUES has not experienced any significant reduction in insurance coverage from the previous year, and insurance settlements have not exceeded insurance coverage for the past three years.

NOTE 6 – LONG-TERM LIABILITIES Changes in long-term liabilities for the year ended June 30, 2020 are summarized as follows (compensated absence obligations are expected to be paid in the following year):

Beginning EndingBalance Increases Decreases Balance

Governmental activities:Compensated absences 5,996$ 3,997$ (3,582)$ 6,411$ Payable to Sevier School District 321,854 480,203 (414,924) 387,133

Total long-term liabilities 327,850$ 484,200$ (418,506)$ 393,544$

Other Information

2020 2019 2018 2017 2016Assets:

Cash 263,498$ 368,201$ 313,178$ 205,679$ 171,778$ Receivables:

Local 308,174 251,440 146,971 115,024 185,943 State 176 800 19,946 34,867 6,800

Capital assets, net of accumulateddepreciation 534,342 547,775 540,944 483,466 458,310

Total assets 1,106,190 1,168,216 1,021,039 839,036 822,831

Liabilities:Accounts payable 126,040 202,711 154,840 50,233 52,942 Accrued salaries and benefits 20,116 8,838 - - - Long-term liabilities:

Compensated absences 6,411 5,996 5,765 5,112 3,397 Payable to Sevier School District 387,133 321,854 264,730 258,163 249,592

Total liabilities 539,700 539,399 425,335 313,508 305,931

Net position:Investment in capital assets 534,342 547,775 540,944 483,466 458,310 Unrestricted 32,148 81,042 54,760 42,062 58,590

Total net position 566,490$ 628,817$ 595,704$ 525,528$ 516,900$


Last Five Fiscal YearsComparative Statements of Net Position (Accrual Basis) – Governmental Activities

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2020 2019 2018 2017 2016Expenses:

Programs:Cooperative purchasing 299,323$ 287,139$ 276,784$ 330,288$ 299,493$ Computer repair and support 130,828 127,136 130,103 116,135 111,251 English as a second language 94,508 53,809 41,181 21,173 21,052 Information technology support 270,069 308,518 319,664 276,568 326,291 Mental and behavioral health 104,987 - - - - Overdrive ebook library 8,000 8,339 8,000 23,250 8,000 Professional development 58,081 70,766 41,946 87,167 - Regional programs 11,659 10,397 10,629 8,009 20,220 Speech and hearing 66,201 60,791 - - - Sterling scholars 72,719 6,584 - - - Trainers 245,944 239,402 207,046 199,501 191,091 Youth in custody special education - - - - 73,731

Administrative 453,863 436,511 415,919 316,367 292,525

Total expenses 1,816,182 1,609,392 1,451,272 1,378,458 1,343,654

Program revenues:Programs:

Cooperative purchasing 282,090 288,146 287,980 298,535 313,517 Computer repair and support 127,965 115,752 132,195 115,380 113,160 English as a second language 99,208 61,484 45,259 24,506 22,274 Information technology support 256,845 327,707 324,856 260,335 332,106 Mental and behavioral health 101,563 - - - - Overdrive ebook library 8,137 8,363 8,339 23,152 8,147 Professional development 58,081 70,766 42,946 87,167 - Regional programs 10,793 13,825 10,264 10,409 27,556 Speech and hearing 60,794 57,103 - - - Sterling scholars 70,890 19,069 - - - Trainers 167,335 164,504 160,777 11,700 - Youth in custody special education - - - - 73,730

Administrative 10,154 14,986 8,832 7,892 16,378

Total program revenues 1,253,855 1,141,705 1,021,448 839,076 906,868

Net (expense) revenues (562,327) (467,687) (429,824) (539,382) (436,786)

General revenues:Federal and state aid not restricted

to specific purposes 500,000 500,800 500,000 548,010 554,868

Change in net position (62,327) 33,113 70,176 8,628 118,082

Net position – beginning 628,817 595,704 525,528 516,900 398,818

Net position – ending 566,490$ 628,817$ 595,704$ 525,528$ 516,900$

Last Five Fiscal YearsComparative Statements of Activities (Accrual Basis) – Governmental ActivitiesCENTRAL UTAH EDUCATIONAL SERVICES

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2020 2019 2018 2017 2016Assets:

Cash 263,498$ 368,201$ 313,178$ 205,679$ 171,778$ Accounts receivable:

Local 308,174 251,440 146,971 115,024 185,943 State 176 800 19,946 34,867 6,800

Total assets 571,848$ 620,441$ 480,095$ 355,570$ 364,521$

Liabilities and fund balances: Liabilities:

Accounts payable 126,040$ 202,711$ 154,840$ 50,233$ 52,942$ Accrued salaries and benefits 20,116 8,838 - - -

Total liabilities 146,156 211,549 154,840 50,233 52,942

Fund balances: Unassigned 425,692 408,892 325,255 305,337 311,579

Total liabilities and fund balances 571,848$ 620,441$ 480,095$ 355,570$ 364,521$

CENTRAL UTAH EDUCATIONAL SERVICESComparative Balance Sheets (Modified Accrual Basis) – General FundLast Five Fiscal Years

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AnticipatedBudget

2021 2020 2019 2018 2017 2016Revenues:

Local 996,071$ 939,256$ 868,135$ 828,921$ 881,043$ 981,733$ State 994,635 814,599 724,370 692,527 504,023 473,610 Federal - - 50,000 - 2,020 6,393

Total revenues 1,990,706 1,753,855 1,642,505 1,521,448 1,387,086 1,461,736

Expenditures:Programs:

Cooperative purchasing 301,250 299,323 287,139 276,784 330,288 299,493 Computer repair and support 131,521 125,181 121,724 130,103 116,135 111,251 English as a second language 60,000 94,508 53,809 41,181 21,173 21,052 Information technology support 305,000 270,069 308,518 319,664 276,568 326,291 Mental and behavioral health 339,000 99,723 - - - - Overdrive ebook library 8,150 8,000 8,339 8,000 23,250 8,000 Professional development - 58,081 70,766 41,946 87,167 - Regional programs 10,800 8,609 7,347 31,980 8,009 20,220 Speech and hearing 82,277 60,059 55,276 - - - Sterling scholars 80,000 72,719 6,584 - - - Trainers 223,774 219,069 226,702 229,918 199,501 191,091 Youth in custody special education - - - - - 73,731

Administrative 448,934 421,714 412,664 421,954 331,237 758,785

Total expenditures 1,990,706 1,737,055 1,558,868 1,501,530 1,393,328 1,809,914

Excess (deficiency) of revenues over (under) expenditures / net change in fund balances - 16,800 83,637 19,918 (6,242) (348,178)

Fund balances – beginning 425,692 408,892 325,255 305,337 311,579 659,757

Fund balances – ending 425,692$ 425,692$ 408,892$ 325,255$ 305,337$ 311,579$

Note: The 2021 anticipated budget is from the proposed budget approved by the Board in June 2020.

Comparative Statements of Revenues, Expenditures, and Change in Fund Balances (Modified Accrual Basis) – General FundLast Five Fiscal Years with Anticipated Budget for 2021


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Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial

Statements Performed in Accordance with Government Auditing Standards Board of Directors Central Utah Educational Services We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the general fund (a major fund) of Central Utah Educational Services (CUES), as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise CUES’s basic financial statements, and have issued our report thereon dated December 8, 2020. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered CUES’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of CUES’s internal control. Accordingly, we do not express an opinion on the effectiveness of CUES’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether CUES’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of CUES’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering CUES’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.


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Independent Auditor’s Report on Compliance and Report on Internal Control over Compliance Required by the State Compliance Audit Guide

Board of Directors Central Utah Educational Services Report on Compliance We have audited the compliance of Central Utah Educational Services (CUES) with the following applicable state compliance requirements described in the State Compliance Audit Guide, issued by the Office of the Utah State Auditor, for the year ended June 30, 2020:

Budgetary Compliance Fund Balance Open and Public Meetings Act Fraud Risk Assessment

Management’s Responsibility Management is responsible for compliance with the state compliance requirements referred to above. Auditor’s Responsibility Our responsibility is to express an opinion on CUES’s compliance based on our audit of the state compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the State Compliance Audit Guide. Those standards and the State Compliance Audit Guide require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the state compliance requirements referred to above that could have a direct and material effect on a state compliance requirement occurred. An audit includes examining, on a test basis, evidence about CUES’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each state compliance requirements referred to above. However, our audit does not provide a legal determination of CUES’s compliance with those requirements. Opinion on Compliance In our opinion, Central Utah Educational Services complied, in all material respects, with the state compliance requirements referred to above for the year ended June 30, 2020.

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Report on Internal Control over Compliance Management of CUES is responsible for establishing and maintaining effective internal control over compliance with the state compliance requirements referred to above. In planning and performing our audit of compliance, we considered CUES’s internal control over compliance with the state compliance requirements referred to above to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on compliance with those state compliance requirements and to test and report on internal control over compliance in accordance with the State Compliance Audit Guide, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of CUES’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a state compliance requirement on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a state compliance requirement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a state compliance requirement that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the State Compliance Audit Guide. Accordingly, this report is not suitable for any other purpose.


Records Access

Assurance

Resource Usage

Plan

Resource Usage Plan

CUES requests $500,000.00 from the Utah State Board of Education to provide various services to the seven rural school districts in their regional consortium. The requested funds will be utilized for the following:

Description Amount Usage

Administration $349,475.00 Two FTE (Executive Director and Executive Secretary/Business manager) and Maintenance and Operation for the center

Network Engineer (UEN) $35,618.00 Supplement UEN Funding for one FTE (Network Engineer)

Education Innovation Specialist (UEN)

$26,245.00 Supplement UEN Funding for one FTE (Innovation Specialist)

Cybersecurity and Data Privacy specialist

$74,662.00 One FTE (Cybersecurity)

Professional Services with Special Education, Assessment, and Personalized and Blended Learning

$14,000.00 Strategic Partnerships

Total $500,000.00

Annual Performance

Report

Central Utah Educational Services (CUES)

Regional Education Service Agency

Application

FY 2022

June 30, 2021

Annual Performance ReportFY 2021

1) Delivery of Utah Education Network Services: CUES continued to receive

funding from the Utah Education Network during FY 2020 to partially fund two positions: NetworkEngineer (Byron Peterson) and Technology Trainer (Brandon Harrison).

Byron Peterson was involved in numerous region projects during the 2020-21 school year.Over the past couple of years we have been directed by the Districts in the CUES region to improveutilization of the tools we have and not pursue new tools for the time being. The tools and systemsthat we currently have are listed below:

AntiVirus● We continue providing training for our districts to best utilize the AntiVirus Deployment.

DNS Overrides● DNS Overrides are in place at all districts to help improve management of content students

can access on Google, YouTube and Bing..● Along with the DNS Overrides, we migrated several districts to iBoss Cloud. IBoss is a

content filtering service licensed at the state level by UETN. Success with the clouddeployment has been hit and miss with one district completely moving away from iBoss andpiloting a filtering service from Securly for the next year and half.

Active Directory● We continue working with an active directory professional to assist with the more

complicated AD management/support tasks.

Web Server● The CUES Region hosts websites for 6 of the 7 districts. CUES monitors the performance and

stability of the servers to insure a high uptime

CUES File Server● File Services for the CUES Office operation

Database Server● FileMaker Pro (Servicing CUES in-house Database Needs)● Maintain and support the in house Repair and Parts tracking component for Joomla that

interfaces with our internal Filemaker Pro Database● Developed a Leave and Time Tracking database in Filemaker for the CUES Office.● MySQL (Servicing CUES Regional Media and IP Management).

Regional Backup Server● Backup Services for all Regional Servers● Continued Deploying Veeam backup system to back up our VM’s.● Offsite Backup Services for the CUES Region● We maintain an HP StoreOnce storage solution at an offsite location for districts and CUES to

utilize● Actively worked with UETN to take advantage of a new backup solution that they are

offering as a solution. We should have it deployed at CUES by the end of the fiscal year andwe will be assisting where needed to bring CUES member districts on board with the newUETN backup solution.

Intelligent Management Center (IMC)● Deploy switch updates● Backup switch configurations● Diagnose/Troubleshoot network issues● We are also working with districts to utilize the System for aggregate bandwidth monitoring

across our topology.

Koha Server● Online Open Source Library Server provides library management services

CUES Regional Alio Server - FIS Services for 5 Districts (3 total servers)● Database Server - Runs Oracle DB

○ We restore the databases twice a year for backup validation● Application Server - Runs the Website/Java code for Alio Web● Portal Server - Runs MySQL (database) and Apache (web server) for the Employee Portal,

Application Portal, and Self Service Portal

Firewall● Continued training on both the FortiGate Firewalls, FortiAnalyzer and FortiAuthenticator.● Maintain FortiAnalyzer which is a tool the districts use to take action on issues identified in

the logs from each firewall.● FortiAuthenticator provides RADIUS authentication for network and server access.

JAMF Software● All districts that participated are going to continue with JAMF this next year. We calculate

that we are saving the districts participating ~$80,000 by contracting the service as aconsortium.

Wireless● Several districts have started migrating wireless setup and management to the firewall. By

doing this, we are streamlining several processes that should make management easiermoving forward. The goal is all districts will make this migration over the next few years.

● Gavin has taken the lead on a new wireless survey tool (Eakau) to help districts improvetheir wireless footprint in their buildings. This includes helping districts scan their buildingsas well as helping districts make good discussions based on the data from the scans.This tool has already proven to be invaluable.

Tools4Ever● Districts continue finding new ways to utilize the Tools4Ever solution.● We discovered at the end of the fiscal year that the product we use from Tools4Ever for

account provisioning is being end-of lifed. We have now started investigating other possiblesolutions that provide automatic account provisioning.

VMware Cluster● CUES has set up and maintains a VMware Cluster to optimize the use of regional hardware.

By doing this, we save the district's excessive hardware costs because we are able to runmultiple systems on a single piece of hardware.

● All districts have successfully deployed a VMware solution for their in houseserver/application needs.

IP Management● We have started the migration of our in-house IP management tool to an open source

project.

To go along with all the ongoing and new projects we run for the district, we offered top notch 24/7technical support for the CUES districts.

Brandon Harrison was involved in numerous training and professional development projectsduring the 2020-21 school year. Some of those projects include:

● Purchased Digitalis portable planetarium to include in the CUES checkout inventory.○ Conducted 128 in-school planetarium sessions to 3,151 students.○ Provided 5 outside of school planetarium activities to 92 participants.○ Hosted 3 planetarium Professional Development opportunities for 24 teachers.○ Formed 4 higher education or community partnerships with Snow College, Douglas

Space and Science Center, Fremont Indian State Park, and Northrop Gruman.● Obtained a $5,000 grant to purchase new books to add to the OverDrive Library.● Was the Keynote Speaker at the SUMS conference on October 28.● Hosted a Skill Struck coding workshop on September 30.● In coordination with SUU, hosted a STEM/NASA worksop for 26 educators on March 6.● Coordinated with Snow College in making their STEM outreach kits available to the CUES

Regional Teachers.● In cooperation with UEN, USOE, and SUU, CUES continues to offer an Educational Technology

Endorsement Program for regional educators. As part of the program CUES teaches 1 and

2-day in person and 6-week web-based (via Canvas) UEN classes. Nine unique UEN coursesand four 12-week SUU graduate-level courses were taught to over 200 participants.

● CUES continued to provide assistance and direction to districts, schools, and individual teachersas many were still provided online and virtual classes.

● Met with State and Regional Technology Trainers, both in person and virtually, 15 differenttimes to discuss best practices, share ideas, and learn new skills to impart with our teachers.

● Coordinated region technology meetings with the Districts’ Educational Technology andInnovative Specialist where we meet to discuss Ed. Tech best practices, various technologytools, as well as technology issues and projects each is working on/with.

● Attended multiple trainings, workshops, and conferences, mainly virtually, to better prepareme to assist regional districts/schools in successfully implementing technology. Attendedtrainings/topics include: Jostens Renaissance Virtual Conference, UEN Virtual conference,ISTE Summer Conference, WeVideo Training, PPAT Training, Pluralsight LIVE, Adobe MAX,Canvas Con, StratoScript Academy, Nearpod Certified Trainer Training, EdCamp, DigitalisPlanetarium training, UCET Board Meetings, UCET Conference, C-Forum Meetings, EdCamp,USBE Technology Leader Cohort, Instructional Coach Endorsement, and the URSA conference.

● Participated on the USBE Competency Based Ed Tech Endorsement Committee.● Presented 14 trainings on the learning management system, Canvas, to educators focusing

on technology integration, course development, elementary utilization, and implementation.● Presented 6 trainings on Google Drive and accessory applications including Gmail, calendar,

hangouts, slides, docs, sheets, and forms.● Provided 7 trainings on CUES and UEN resources.● Presented 20 Digital Citizenship lessons to students and staff.● Provided 34 WebEx sessions on Instructional Design, Educational Technology Leadership,

and Educational Technology Tools.● Presented on other requested topics, including: Nearpod, Utah’s Online Library, Assessment

tools, project-based learning, and game-based learning, personalized learning, Book Creator,and CUES/UEN Resources.

● Collected evaluation data from training participants and reviewed the data to makeimprovement plans for future trainings.

● For the 2020-2021 school year, CUES presented 76 formal training sessions, as well ascountless informal trainings in person, over the phone, via text messaging, WebEx, andthrough email.

● Overall, CUES provided trainings to 5,119 participants totaling over 7,100 participant hours.

Gavin Anderson was involved in the planning and coordination of many regional projects andtrainings during the 2019-2020 school year.

Gavin is our Cybersecurity Specialist. He has focused primarily on attending training and learningthe systems that BJ currently has in place. He’s also undertaken some new security related projectson his own such as:

Nessus Pro Vulnerability Scanner

● Secure connections have been established between CUES and each district to allow thescanner full access to the network.

● Schedules have been created to automatically scan every two weeks and send the reportresults to the appropriate parties.

● Hundreds of vulnerabilities have been found and patched/mitigated.

Phish Attack Simulation & Training● Currently in charge of a region-wide initiative to help train users to think before they click.● Randomly through the year, teachers and staff receive controlled phishing attacks. If they fail

to identify the red flags and end up clicking, they are enrolled in a short mandatory training(2-5 min.)

● One-on-one training is available for multiple “offenders” in an effort to eliminate lowhanging fruit

Masscan● Maintains daily external scanning to provide information about “open doors” into CUES

region networks and the threats that might be associated with them.

Graylog● Maintains syslog server to monitor our AD system. Graylog sends notifications for things like

failed login attempts providing an additional layer of security.

Now offers Pen-Testing● Customized a pen-testing rig and is ready to begin testing servers, endpoints, buildings, etc.

for vulnerabilities and exploits.

Monthly Security Meetings with All Service Centers● This year, we decided to meet monthly and discuss current security issues, trends, and

strategies. This has been very helpful in developing our own methods and finding the righttools for the job.

● Most of the school districts required that each member employed there receive Gavin’ssecurity training. We have seen faster and more drastic improvement of overall securitymindset in those districts that required training from CUES.

General Security Research● Stayed up-to-date with current security threat trends and what systems need special

attention based on the discovery of new vulnerabilities.

● Researched security tools and creative ways to increase security footprint of the CUESdistricts

2) Delivery of Higher Education Services: CUES continued it’s professional

development partnership with Southern Utah University, NUES, SEDC, and SESC during FY 2021 byrunning and partnering with other RESA’s to provide educator endorsement programs.

ESL● 70 teachers participated in the 2021-21 ESL endorsement program school districts/charter

schools● 840 credits were generated

Reading Level II● CUES partners with NUES to participate in the Reading endorsement program.

Reading Level 1● CUES partners with NUES to participate in the Reading endorsement program.

Educational Technology● A Technology Endorsement program is offered on a regional basis in conjunction with UEN,

SUU, and USBE. CUES had 8 known teachers complete the endorsement requirements thispast fiscal year, and have an additional 125 teachers enrolled and on track to complete theirendorsement.

● 268 credits were generated

Elementary Math● CUES partners with SEDC to participate in the Elementary Math Endorsement.

APPEL● CUES, NUES, SESC, and SEDC coordinated with SUU and supported an APPEL program.● Multiple Teachers are working with CUES in their APPEL Program

Master’s Program● Teachers who earn endorsements through the CUES program with SUU are eligible to

participate in the SUU Master’s program and can include 12 credits of 5000 levelendorsement courses towards a Master’s degree in Education.

3) Coordination of Public and Higher Education Services: CUES continues to

coordinate various services for the regional districts. Some of those services include:

Cooperative Purchasing● Participating districts purchased supplies totaling about $263,000 through the CUES

cooperative purchasing program. These purchases are done in 3 groups throughout theschool year.

○ Group 1 consists of paper supplies totaling - $59,000○ Group 2 consists of PE/Custodial supplies totaling - $114,000○ Group 3 consists of Office/School supplies totaling - $90,000

● A Committee was formed and recommendations were made to cut 234 items from thecatalog. Ordering will be done in 2 Groups throughout the next school year.

Fingerprinting● CUES has helped the districts so they are able to offer background/fingerprinting services to

teachers and other agencies needing LiveScan services. CUES recently helped to procure 5new machines for the 7 Districts in the region. Sevier District has a machine, CUES officehas a machine, Tintic, Piute and Wayne Districts share a machine. North and South SanpeteDistricts share a machine. Juab district has a machine. CUES office performed 335 LiveScanfingerprints from July 1, 2020 to June 30, 2021.

Media● Provided teacher training and in-service on the CUES media reservation system and eMedia

program and media program, trying to make sure that teachers are informed about the kitsand services that CUES offers them.

● Offered a Professional Development training day to all regional librarians and computer labtech people in October.

● Provided on-going training to all schools for the Overdrive Digital Library including the newSora app. The CUES library had over 44,395 checkouts for the year.

● Provided teacher and student training on the Overdrive (digital eBooks) Library that CUESprovides for the region.

● We saw over a 25% increase of student usage in our digital library throughout the year.● We received an LSTA grant of $5000 to add additional items to our Overdrive library.● Helped organize and arrange a 4th annual Central Utah Secondary Art show for students in

middle and high school grades in the CUES region. This year’s show was held at the SnowCollege Art Gallery. There were approximately 180 pieces entered into the show and weawarded $2600 in awards and scholarships, plus Snow College presented 2 Snow SummerArt class certificates.

● CUES has entered into an agreement with the Central Utah Regional Sterling Scholarcommittee to help with the annual scholarship program. Cues attended regional and stateplanning meetings, helped arrange and facilitate the program, and helped witharrangements and carrying out the awards presentation night. We prepared and distributedthe certificates to the participants and winners after the awards night, and we will take onresponsibility for the finances of the program and distribute scholarship money to thecolleges for the scholarship winners.

Computer Repair Program

● Workstation Repairs iMacs and MacBooks – 85● Chromebooks – 441● iPads – 556● Keyboard Repairs – 34● PC – 3● Document Cameras – 2● Liquid Damage Repairs – 7● Misc Audio/Video Cables, and other small part orders – 39● CUES stayed above the regional average with Apple for our Service Excellence that we

provide.● Continued Training High School Senior as Intern.● Completed 2021 Apple ACMT Requirements.

Regional Projects

● HB 373 project with Central Utah Counseling Center and CUES to coordinate therapyservices in a tier 3 model with LCSW’s for student services.

● The RESA’s of CUES, NUES, and SEDC combined to apply as the RESA3 to runAPPEL for the districts and Charters served in each region.

● The region hired a new position of a School Psychologist. The districts of Sevier, NorthSanpete, and South Sanpete will fund this position.

● CUES received $34,500.00 from a USBE grant to facilitate rural educators to earn theirElementary STEM Endorsement.

● CUES participated in an online driver’s education course. SESC runs the program forCUES and SEDC. Students from the CUES region have registered and participated inthe course

● Regional On-line Curriculum contract (Edgenuity/Odysseyware)● CUES held monthly technology coordination meetings with all district IT directors and

specialists. Professional training from HPE, Apple, Fortinet, and Security professionalsoccurred at each coordination meeting.

● CUES currently coordinates the educator endorsement program and the Master’s degreethrough Southern Utah University. CUES has also been involved in helping the districtsimprove the number of course offerings available to their students through concurrentenrollment.

● CUES participates in and advocates on behalf of region districts at various State meetingsand during the legislative session.

● CUES provided multiple services for High School COVID testing and online services todistrict to coordinate virtual classes.

School Psychologist (Intern)

Sheryl Vernon has completed her third year of the School Psychology program at BYU and has earned aSchool Psychology Degree as an Educational Specialist. At the same time, she is working in NorthSanpete, South Sanpete, and Sevier School districts. Sheryl completed her internship year and graduated.She will continue to be focused on administering and interpreting cognitive and achievement assessmentsfor students with possible disabilities for special education. Sheryl has become proficient in assessmentsused to understand social, emotional, adaptive, and executive function skills and how they affect students'educational success. She will also be counseling with groups and individuals, collaborating with theadministration on PBIS programs, social skills training, student support teams, and social and emotionalappropriate intervention. Sheryl passed her Praxis in July 2020.

● Attended Fall Semester 2020 at BYU and passed her classes.Internship: School Psychology and completing her Thesis: Rural Special Educators Teaching Reading: ACase Study

● Attended Winter Semester 2021 at BYU and passed her classes.Internship: School Psychology

● Sheryl is currently enrolled in Spring Semester 2021 at BYU.● Completing her portfolio for NASP certification and the last two credits for her program.

● Sheryl has administered or overseen 80 student initial evaluations or re-evaluations for NorthSanpete School District (NSSD) for their Special Education Department. The evaluations wereaccomplished by using the following standardized assessments to address the currentclassification requirements for Autism, Emotional Disturbance, Other Health Impairment, andSpecific Learning Disabilities,

● Cognitive assessments:● Woodcock-Johnson Cognitive (63),● Universal Nonverbal Intelligence Test (UNIT-2) (11)● Woodcock-Johnson Early Cognitive and Achievement (ECAD (7)

● Achievement assessments:● (11)Woodcock-Johnson Achievement (65)

● Social and Emotional Behavior:● Behavior Assessment System for Children, third edition (BASC-3) (28)● Behavior Rating Inventory for Executive Function (BRIEF) (13)● SSIS Social-Emotional Learning edition (SSIS SEL) (3)

● Adaptive Assessment:● Vineland (13)

● Autism Evaluation :

● Social Communication Questionnaire (SCQ) (11)● Social Responsiveness Scale, Second edition (SRS-2)(8)● Childhood Autism Rating Scale, second edition (CARS-2) (6)

● Used assessment in collaboration with Spanish assessor. Sheryl administered the English portionto verify the dominant language

● Woodcock-Johnson Oral Language (17)

Sheryl continued to be involved in overseeing some training with the ed evaluator in that district andcoordinating assessments with them in collaboration with their supervisor, Heidi Robins and HeatherBainbridge. She is also looking to expand the assessment qualifications by being trained in the AutismDiagnostic Observation Schedule (ADOS) Models 1 thru 4 in July.

● Sheryl has administered or overseen 139 student initial evaluations or re-evaluations for SevierDistrict for their Special Education Department. The evaluations were accomplished using thefollowing assessment to address the current evaluation requirements for Autism, EmotionalDisturbance, Other Health Impairment, and Specific Learning Disabilities classifications.



● Social and Emotional Behavior:● Behavior Assessment System for Children, third edition (BASC-3) (4)● Behavior Rating Inventory for Executive Function (BRIEF) (3)●


● Autism Evaluation :● Social Communication Questionnaire (SCQ) (4)● Social Responsiveness Scale, Second edition (SRS-2)(4)● Childhood Autism Rating Scale, second edition (CARS-2) (4)

● Used assessment in collaboration with Spanish assessor. Sheryl administered the English portionto verify the dominant language

● Woodcock-Johnson Oral Language (23)

Sheryl was also involved in overseeing some training with the ed evaluator in that district andcoordinating assessments with them in collaboration with their supervisor, Heidi Robins.

Sheryl has administered or overseen 113 student initial evaluations or re-evaluations for South SanpeteSchool District for their Special Education Department. The evaluations were accomplished using thefollowing assessment to address the current evaluation requirements for Autism, Emotional Disturbance,Other Health Impairment, and Specific Learning Disabilities classification.



● Social and Emotional Behavior:● Behavior Assessment System for Children, third edition (BASC-3) (12)● Behavior Rating Inventory for Executive Function (BRIEF) (9)●


● Autism Evaluation :● Social Communication Questionnaire (SCQ) (8)● Social Responsiveness Scale, Second edition (SRS-2) (10)● Childhood Autism Rating Scale, second edition (CARS-2) (8)

● Used assessment to identify dominant language and academic language. Sheryl administered theEnglish portion to verify the dominant language and, when necessary, used a trained Spanishspeaker for the Spanish portion.

● Woodcock-Johnson Oral Language (12)● Woodcock-Johnson Batteria (1) administered by a trained Spanish speaker.

Sheryl was also involved in overseeing some training with the ed evaluator in that district andcoordinating assessments with them in collaboration with their supervisor, Clay Frandsen.

Behavioral Services

Lauren Ezzell was involved in the development and implementation of numerous behaviorinterventions and behavior trainings throughout the CUES region during the 2020-2021school year .

Lauren is a Board Certified and Licensed Behavior Analyst (BCBA, LBA). She provides individualbehavioral support, classwide behavior support, and behavioral training.

Safety-Care Behavioral Safety Training Program● Lauren is a certified, Quality Behavioral Solutions - Safety Care Trainer.● During the 2020-2021 school year Lauren has trained and certified 118 Safety-Care

Specialists.● Additional training and guidance was given to school teams dealing with high rates of

aggressive behavior. Following the training, the teams reported an increased confidence inresponding using de-escalation strategies.

● In classrooms where staff were using the Safety-Care strategies consistently a decrease inaggressive behavior was documented.

● During escalated incidents with students, Lauren modeled Safety-Care de-escalationstrategies in many schools across the region.

● During the 2020-2021 school year Lauren spent 187 hours training staff using theSafety-Care Core Curriculum and the School-Aged Children Advanced Module.

Trainings● In school trainings based on students specific behavior interventions. Following the

development of the intervention, Lauren trained staff working with the student on properimplementation. These trainings greatly improved the fidelity of implementation. Duringthis time she would assist staff in making the needed adjustments to the intervention toensure they met the student’s needs.

● District Elementary SPED training, “Introducing the FBA to BIP Google Drive Folder and FBAChecklist”. (15 teachers). Requested by the SPED Director.

● School training, “De-Escalation Strategies'' (20 teachers and staff). Requested by thePrincipal.

● District SPED Training, “FBA to BIP” (20 teachers and staff). Requested by SPED Director.● School training “Behavioral Basics and the De-Escalation Process” (35 teachers and staff).

Requested by the Principal.Resources

● Google Drive Folder, Behavioral Resources. Sent to district contacts and staff.● Google Drive Folder, FBA to BIP. After extensive research, Lauren compiled valid and reliable

Indirect Functional Behavioral Assessments and Direct Functional Behavioral Assessmentobservation forms. Lauren created a comprehensive template for a Functional BehavioralAssessment and Behavior Intervention Plan. A checklist was created to guide staff throughthe folder and FBA process. Sent to district contacts and staff.

Classroom Management

● Lauren assisted general education teachers in the development and implementation ofclassroom management systems in 9 classrooms across the region.

● Lauren met with teachers one-on-one to assist them in creating a classwide system thatwould best suit the needs of the class. These one-on-one meetings allowed the teacher totake an active role in developing a plan they felt they could implement and maintain. Thismeeting created buy-in that increased the likelihood of interventions being implemented tofidelity.

Individual Students● Lauren received referrals for 29 students across the region.● Regional districts referred students in need of tier-3 intervention to Lauren. The referral

survey, created by Lauren, functioned as an Indirect Functional Behavior Assessment, whichwas used for hypothesis development. If an FBA had not been conducted for the referredtarget behavior, staff were directed to the FBA Checklist found in the FBA to BIP GoogleDrive Folder.

● Lauren conducted direct observations to assess the referred behaviors and their functions.● Written recommendations were given to the teacher following the observations.● Lauren met with the teams to discuss common antecedents, behaviors, and consequences

found in the data.● For younger students Lauren had a meeting with the general education teacher to develop a

plan.● Lauren conducted frequent follow-up visits to ensure interventions were being

implemented correctly and that the interventions were effective. During these visits, ifneeded, minor adjustments were made to the interventions.

● If needed, Lauren provided direct behavior skill sessions with the individual student. Thesesessions consisted of modeling and practicing replacement behaviors, FunctionalCommunication Training, coping strategies, and additional training based on the student’scurrent interventions.

● Lauren assisted the teams in conducting the Functional Behavioral Assessment anddeveloping and writing the Behavior Intervention Plan.

Virtual Social Emotional Learning Lessons● One of the smaller schools in a remote area of the region had 5 students needing increased

SEL instruction. Virtual SEL lessons were held monthly for the last four months of school.Plans to continue these services next school year have been made.

● Each month, the students met with Lauren individually over Zoom for 10+ minutes. Extratime was allotted for students that reported they were having a difficult day.

● Emotional Check-In, the student discussed the different emotions they experienced that dayand how they responded to those feelings. Lauren discussed different strategies with thestudent’s based on their reports.

● Lesson topics followed the lesson schedule used by the District SPED Director/ SocialWorker. Together they supplemented the material to give these students a morecomprehensive understanding of the lesson topics.

application for funding fy 2022

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