Claremont School Board — August 14, 2025

Regular meeting summary generated from the meeting recording's dialogue transcript, the posted packet, and the approved minutes. Centerpiece: the first public disclosure of a fiscal-year-2025 deficit "anywhere between 1 and $5 million," which district counsel called "a state of fiscal distress." Timestamps link to the same moment in the Cablecast recording.

Body
Claremont School Board (SAU 6)
Date
Thursday, August 14, 2025
Start time
6:30 p.m. scheduled; nonpublic session 7:02–8:20 p.m.; adjourned by consent 9:34 p.m. (approved minutes)
Location
Sugar River Valley Regional Technical Center, Claremont NH (audio broadcast on CCTV Channel 8)
Recording
Cablecast: School Board Meeting 8/14/25 (1:36:44 — public session only; the recording runs straight from the roll call entering nonpublic session to the roll call coming out, so the 78 minutes of nonpublic session are not in it)
Minutes
02. Approved CSB Meeting Minutes 8.14.25 (approved; a draft was circulated with the August 20 packet)
Related page
Claremont School Board — August 20, 2025, the emergency public meeting six days later

Participants

Everyone who appears in the record: board, clerk, administration, guests and citizens'-comment speakers. Name spellings follow the approved minutes; the automatic transcript's rendering is noted where it differs. The minutes also carry a standing central-office roster (Pratt, Koski, McCosker, Small, O'Hearn, Henry); only those with a speaking turn or a named action are listed here.
NameRoleParticipation
Heather WhitneyChairPresided; moved the agenda reorder and each handbook adoption; moved the seal of the nonpublic minutes; opened the deficit discussion — "we have bad news"
Michael PetrinVice ChairPresent; seconded the SHS handbook and the second-read policy motions; on the actuals — over half the lines on page one overspent; noted the $3 million adequacy payment due September 1 (per the minutes)
Arlene HawkinsBoard member; Policy subcommittee chair; SAU 6 Board ChairPresent; moved the second-read policy adoptions and the JED/JEDA withdrawals, and stated the first-read motion from the policy subcommittee chair's seat (the minutes record that motion as Howard's); "we would be offending those people if we were not outraged by this"
Candace CrawfordBoard member; Finance subcommitteePresent; reported the afternoon meeting with the auditor; on FY26 money paying FY25 bills and on information the board asked for and did not get
Frank SpragueBoard member; Finance subcommittee chairPresent; moved the nonpublic session; called special education "a disaster"; explained the state's extraordinary-need special-education aid
William "Bill" MaddenBoard memberPresent; drove the handbook dress-code and diploma-format changes; alleged "some deception" in the spring presentation; asked whether IRS payments were current
Loren HowardBoard memberPresent; moved the first-read adoption of policies JFAA and GBCE (per the minutes); "There is 2.5 million in overtures [overages] specifically for special ed"; pressed for solutions over blame
Noelle KronbergSchool Board ClerkRoll call of attendance; roll-call votes into and out of nonpublic session and on sealing the minutes; minutes (labeled "Cronenberg"/"Kronborg"/"Rhonda" at points in the dialogue file)
Christopher "Chris" PrattSuperintendent, SAU 6Introduced the handbooks; asked Madden to clarify the word "nefarious"; committed to a 24-hour-advance package for the August 20 meeting. This was his last public Claremont School Board meeting; he was placed on administrative leave August 28, 2025
Michael "Mike" KoskiAssistant Superintendent, SAU 6On why the FY22 audit was being done in 2025: prior-year errors "carried forward and then carried forward again"
Patrick O'HearnHuman Resources Director, SAU 6Position control, requisition process and overtime measures already under way; offered to present to the board
Mary HenryBusiness Administrator, SAU 6IRS payments "Up to date"; cash on hand described through the end of September, with the next adequacy aid "November 1st or second"
James "Jim" O'ShaughnessyDistrict counsel, Drummond WoodsumFinancial-status briefing: "a state of fiscal distress," the state's request for a plan by end of the next day, the Superior Court special-meeting route, and that no borrowing route exists (self-identifies as "John O'Shaughnessy" of the "Drummond Woodson" firm in the dialogue file)
Michael HerringtonPrincipal, Stevens High SchoolHandbook review; had met with Madden immediately before the meeting on the outstanding comments
Kerry KennedyPrincipal, Claremont Middle SchoolIntroduced as the new CMS principal; walked through the final CMS handbook edits
Melissa LewisPrincipal, Disnard ElementaryAnswered the table-of-contents question; hard copies on request (per the minutes; the dialogue file does not label the elementary principals individually)
Dale ChenettePrincipal, Bluff ElementaryAppears in the dialogue file as an unnamed elementary principal — "Principal at Bluff Elementary" — presenting the elementary handbook with colleagues
Mark BlountPrincipal, Maple Avenue ElementaryNamed on the agenda item for the elementary handbook; not separately identified in the recording
Hope DamonNH State Representative, Sullivan District 8 (public comment)The state paid 67% of requested special-education funds for FY25; raised a city bond/collaboration option; asked for a short-term answer parents could plan around
Gary MerchantCitizens' comments — Ward 2Asked for a detailed cash-flow document within 48 hours; urged delaying the opening of school until a solution was in place; "put the knives away"

Agenda

Items and wording from the agenda reproduced in the approved minutes (packet document CSB Agenda 8.14.25.pdf). Scheduled clock times are the agenda's own; the "Taken up" column links to the moment in the recording. Hover over (or Tab to) a clipped cell for the full text.

Taken upItemAgenda text / disposition
0:00:02I. Call to Order and Pledge of Allegiance (6:30 PM)"I would like to call to order the August 14th, 2025 meeting of the Claremont School Board."
0:00:30II. General Business — roll call (6:35 PM)Roll call by Clerk Kronberg. Minutes: "Present: All board members present ● Absent: none" — Whitney, Petrin, Hawkins, Crawford, Sprague, Madden, Howard.
0:00:44II.a. Consent agenda (vote required)"1. Amendments and Final Approval of board agenda 2. Minutes Approval- 6.18.25." Whitney's friendly amendment — reorder to move the handbooks and policies up, remove the honor roll initiative, and add a nonpublic session before the financial status update — because "a guest that is traveling from distance" (counsel) needed accommodating. Consent approval; no objection recorded.
0:03:42II.b. Citizens' comments (Policy BEDH)"Is there anyone in the audience who would…" — no one spoke. The minutes record "● none." Public comment was reopened later, during the financial item, at the chair's initiative.
0:04:07III.1. Elementary, SHS, CMS handbook approvals (6:40 PM)Three separate motions, each moved by Whitney: Stevens High School (seconded by Petrin) at 0:08:19; Claremont Middle School (seconded by Madden) at 0:10:43; the elementary handbooks (seconded by Hawkins) at 0:12:47. Voice votes, all present voting in favour, each "as amended in the meeting." Madden's dress-code and diploma-format (27 credits; NH Scholars endorsement versus STEM and Arts) points drove the amendments.
0:14:30III.3.c. Policy subcommittee — second read/adoptionHawkins moved adoption after second read of DA (Fiscal Management Plan), DB (Annual Budget), DBJ (Transfer of Appropriation), DEA (Revenues from Local Tax Sources), DFA (Investment), DGA (Authorized Signatures), DIE (Audits), DK (Payments, Checks & Manifests) and JLCF (Wellness), together with procedures EHB-R, DAF-R(2) (inventory management) and DAF-R(3) (procurement); seconded by Petrin. Voice vote at 0:16:25, all present in favour.
0:17:58III.3.c. Policy subcommittee — first readJFAA (Admission of Resident Students) and GBCE (Training and Information Relative to Child Sexual Abuse Prevention) adopted on first read. The minutes record the motion as Howard's, seconded by Whitney; in the recording Hawkins states the motion from the chair of the policy subcommittee. Voice vote, all present in favour.
0:18:36III.3.c. Policy subcommittee — withdrawalJED (High School Attendance) and JEDA (Elementary & Middle School Attendance) withdrawn on Hawkins's motion, seconded by Petrin — "these policies have been replaced with updated versions of policy" and the School Board Association recommends withdrawal. Voice vote, all present in favour.
0:19:10Recess — counsel had not yet arrived"Seeing as our guest. Our district attorney is not here yet. I, I think we'll just have a recess until he arrives." Ten-minute recess called; the meeting was brought back to order at 0:19:48. Not recorded in the minutes.
0:19:56III.4. Nonpublic session — RSA 91-A:3, II(a, c, l)Added to the agenda by the chair's amendment. Sprague moved, Whitney seconded; roll call by Kronberg, all present in favour; entered at 7:02 p.m. Out on Hawkins's motion, seconded by Howard, roll call, at 8:20 p.m. Whitney then moved "to seal the minutes of the meeting for five years," Petrin seconding per the minutes; roll call, all in favour — sealed until 8/14/2030. The recording does not cover the nonpublic session itself.
0:21:53III.5. Financial status update"we have a massive deficit anywhere between 1 and $5 million" (Whitney). Counsel's briefing, board questions, administration's answers, then public comment. Runs to the close of the meeting; detailed in the timeline below.
8:20 PMIV. Other Business — Goshen tuition agreement"Sign Goshen Tuition Agreement- no changes have been made except updating board members and the date. The contract will expire in 2026." The minutes record no motion, second or vote, and the item does not appear anywhere in the recording — see flag 7.
1:29:12V. Future Dates / Future Agenda Items (8:25 PM)Next steps set on the floor: options, the cash-flow documentation requested by the Commissioner, and the FY24–25 reconciliation to the board 24 hours before the August 20 meeting. Minutes list the future agenda items — ratification of staff nominations (8/20/25), presentation of the Financial Management Plan (Policy DA) with an audit and grant-compliance update, the assessment schedule under Policy ILBA, and a possible FY2022 audit presentation — and the dates: 8/20/25 board meeting, first day of school 8/28/25, board meetings 9/3/25 and 9/17/25.
1:36:39VI. Adjournment (8:30 PM)"If there is no objection. Meeting adjourned." Petrin: "No objection." Consent adjournment recorded at 9:34 p.m.

Discussion timeline — the deficit becomes public

Times are from the dialogue transcript (Output/Dialogue/16764 School Board 081425.mp4.CSV), which is speaker-diarized with several uncertain attributions noted in its Role column. Quotations reproduce the automatic transcript as-is, including its garbles; corrections are in square brackets.

TimeTopicWhat was said (leading text; hover/focus for more)Flags
0:04:07Handbooks adopted, one at a timePratt: the administrators "have been working diligently over the past two, thre[e]" months. Herrington had met Madden "like five minutes ago" to work through the comments. Madden's issues: the dress code — "a pet peeve of mine" — and the diploma format, "The 27 credits, the New Hampshire Scholars endorsement versus the Stem and Arts." Whitney took the three handbooks in separate motions "so people can peel off"; Kennedy was introduced as the new CMS principal; Crawford thanked Madden for "his work in persistent and persistence in reviewing the handbooks."
0:14:30Fiscal-control policies adoptedNine policies adopted on second read — including DA Fiscal Management Plan, DGA Authorized Signatures, DIE Audits and DK Payments, Checks & Manifests — plus the records-retention, inventory-management and procurement procedures. Crawford, per the approved minutes, noted that the policies "have already been looked at and moved to a second read because they were found to be good and are already being used." Sprague's only comment on the workload: "Mrs. Hawkins is a slave driver."POSITIVE
0:19:56Nonpublic session and a five-year sealSprague's motion states the exemptions on its face: "I'd like to make a motion to go into nonpublic under RSA 91-8 colon three comma LLAC [91-A:3, II(a, c and l)] and l a being dismissal, promotion or compensation. If any public employee c matters which if discussed in public which likely affected virtually [adversely affect the reputation] of any person, and l consideration of legal advice provided by legal counsel." Roll call by the clerk; in 7:02 p.m., out 8:20 p.m. Then Whitney: "I'd like to make a motion to seal the minutes of the meeting for five years." Roll call, unanimous — but neither the recording nor the minutes records the statutory finding the seal requires.HIGH POSITIVE
0:22:29The chair discloses the deficitWhitney: "So it gives me no pleasure to convey to the public and to the board at large that as of fiscal year 25, we have a massive deficit anywhere between 1 and $5 million. This deficit, leaves the district in a position where we are struggling to keep doors open and to pay, mental, fundamental aspects of payroll."HIGH
0:23:27Counsel: "a state of fiscal distress"O'Shaughnessy (rendered "John O'Shaughnessy" of the "Drummond Woodson [Woodsum]" firm): the auditor reports "a significant deficit that you're carrying over as a, an operating deficit from last year to this year"; vendors including the health insurance provider report "large payments that have been in arrears"; "Because there is, at this point, insufficient cash flow on a week to week, month to month basis to make all those payments as they become due… I would call this a state of fiscal distress for the district." On Tuesday the district met Commissioner of Education Caitlin Davis, the Bureau of Public School Finance, the Division of Revenue Administration and two state lawyers; the Commissioner asked for an update on meeting obligations through September "by the end of day tomorrow."HIGH
0:26:57The legal toolkit: a court, a ballot, or cuts"I'm going to start by saying, I don't think there's any precedent in New Hampshire for this." Option one, "encouraged by the state": petition "Sullivan County Superior Court for permission to hold a special meeting" for a supplemental appropriation — "The judge has to agree that an emergency exists… It's by no means an easy process." Option two: find cuts. Later, on borrowing: "Under current law, neither the city nor the school district can borrow money to pay for for debt… that's… A nonstarter." "The solution here is maybe the legislature makes a change or something, but under current law, there is no fix that I'm aware of."OBSERVATION
0:29:48Madden: "somewhat deceptive""I think the presentation was somewhat deceptive. The fact that we're sitting here tonight and we're talking about many millions of dollars. At that time, we were talking about 1 million, maybe as high as $1.5 million." On the phrase used in the spring: "We put fancy words and names to the problem. I think we hid behind our lawyer… Our lawyer named the problem. He called it a structural deficit" — a term he could not find in Black's Law Dictionary or Webster's. "From what we've been told, this is because of negligence, mismanagement." "And we've been told there's nothing nefarious. But in three months we go from $1 million to X, and I don't even know what X is. So I hope we're contemplating looking at this from a forensic point of view."MEDIUM
0:33:35IRS payments; the school-opening questionMadden: "I've been asking. Also, I've been asking whether or not the IRS payments have been made and I can't get an answer." Henry: "Up to date. Up to date. Oh, yes. Up to date. Every payroll they get paid on the Friday payroll goes out." Madden then: "Is there a threat to school opening in two weeks? If we're talking about these many millions of dollars? I gotta assume we're in jeopardy" — and asked that families be told to look at VLACS and RVCC options if extracurriculars might not exist.
0:37:57$3 million of adequacy aid due September 1"The 3 million that we were talking about coming from the state's money, that's due to us. It's not extra funds. It's the money that is due… So the September 1st is when that money is due to come in.… That's your state advocacy [adequacy], right?… The state cannot send us that any sooner than when it's due." The approved minutes attribute this point to Vice Chair Petrin; the dialogue file assigns the segment to Frank Sprague and flags the attribution as uncertain ("voice merged into counsel's cluster").
0:39:55The auditor's advice, relayedCrawford, from an hour-long meeting that afternoon with "Mike Campo, who is our account? No. Who is our auditor" and Pratt: "I asked the question to him. How does the structural deficit fall into this current deficit? And he said, ignore. Don't even talk about the structural deficit at this point." "Your total focus should be on your current year deficit and try and get a number, a number of what that is and how you're going to solve that number first."HIGH
0:40:51Pratt asks Madden to clarify "nefarious"Pratt: "when you speak about nefarious, I was wondering, are you claiming that the current administration is nefarious?" Madden: "I didn't say that… My question is, is there anything nefarious going on? Because I don't know how we go from 1 million to" X. Pratt: "I'll let the meeting minutes and the previous board meetings speak for themselves… I'd rather rely on the the evidence that the public can find online." Howard then clarified that the deficit under discussion is the FY25 year that ended June 30, 2025, not earlier years.
0:45:40Hawkins: outrage, and how to prevent a repeat"We are representatives of the community and we are advocates for students, teachers, educators, families. And we would be offending those people if we were not outraged by this… We have asked the taxpayers of Claremont more times to dip into their pockets to fund what everyone wants quality schools, well-run schools." Her question: "how do we make sure we're not back here next year asking the same question…? We're in survival mode right now."
0:50:15Sprague on the administration's plan and special education"I saw nothing in that plan that would prevent that… I'll call it a disaster. That's special ed.… It's a disaster. The overages, the.… Inefficiencies, the mismanagement. It's just a disaster. And I just feel that I didn't see anything in that plan to remediate what I consider to be a dysfunctional system with no, no rubrics, no procedures, just whatever… Nothing. And I have a problem with that."MEDIUM
0:51:33Crawford: FY26 money paying FY25 bills"information that we have asked for and we haven't received, that has been very difficult." On going back to the voters: "I think it's a moot point whether I ask them or not, because I don't think they'll give it to us." On the audits: "It is not the auditors fault… The auditors can only do their job if we give them the information on which to do the audits.… And we have been extremely slow, very slow in providing that information to the auditors so that we we were going to have 22 what it done… and it's still not done." And the number that mattered most: "right now, I think we've already spent a million and a half of the 26 money paying the 25 bills, and we don't have that kind of money in the budget."HIGH OBSERVATION
0:57:35Koski: errors carried forward"there's a reason we're doing it's 22 audits in 24, 25… The prior year is bad numbers that errors carried forward and then carried forward again, then carried forward again. And that has happened because we're all new here." He recalled having to "bribe, the accountant to get account numbers to have bills paid": "It was such a chaotic system and I wasn't part of the business administration. I've been a business administrator. I had no idea the extent of what was being done in that office." Howard's reply: the board wants solutions, and the deficit on the table is FY25.HIGH
1:02:30Where the overages areHoward: "There is 2.5 million in overtures [overages] specifically for special ed, based on the print out that we were sent this week." Crawford: special-education over-expenditure "is not the only" area. Petrin, going down page one of the actuals: "there's 40 something lines and 20 some other are in the overspent" — including dues and fees, "controller [controllable] bills." Pratt cautioned the figures were still being reconciled "to get everything to give a more accurate number." O'Hearn described position control and requisition work already under way.MEDIUM
1:06:12The closed SAU office, and "stonewalled"Madden: "When the saw six office was closed for two weeks in July, what was every one charging that time to?" Pratt: closed "To the public," people took vacation or came in. Hawkins, as SAU 6 board chair, owned the decision and described administrator coverage. Madden: "it's indicative of a total lack of financial control… And when I ask for information, I get stonewalled. So when my mind when I get stonewalled, I assume the worst." Crawford: "there has been a pattern of not delivering information when the board has asked for… the finance committee has been asking for expense to budget for six months, and that we want that at the end of each month, and we haven't gotten it."OBSERVATION
1:11:25Public comment opened mid-item"Given the extent given the topic tonight, I'd like to, open public comments or if anybody has questions" — three minutes each at the podium, though the scheduled citizens'-comment slot had already passed with no speakers. Two people spoke.POSITIVE
1:12:05Rep. Hope Damon: 67% of special-education aid"the state paid 67% of the requested special education funds in fiscal year. This not fiscal and academic year just completed… I would surmise that that's part of the special ed deficit." Going forward: "a statute did pass the most that the state can pro rate. The special ed appropriation is down to 80%." She floated city collaboration or a bond "paying over a period of maybe ten years to eliminate the deficit," and asked for something parents could plan around. Sprague clarified the aid at issue: "What you're talking about used to be catastrophic aid, and it's special ed aid… That money is for extraordinary costs… we reach a certain cap and above that the state pays the 67%."OBSERVATION
1:16:04How long can the district pay its bills?Henry: "I've got a few September right now and into October. It's where I plan because I've made arrangements with vendors." Pressed: "I'm going to tell you the end of September because I'm working on October because we get our next adequacy aid November 1st or second." Whitney: "How can you express that confidence when the deficit number has varied dramatically?" Henry: "We don't have a choice… bills are not going to get paid and some are going to be very late. That's the way it is… Is the debt going to accumulate? Yes. But the sooner you make decisions on what you want to do helps to slow that accumulation." Pratt added the district had worked with SchoolCare and the city was releasing funds a week early.HIGH
1:19:30Gary Merchant (Ward 2): delay the opening"what's critical right now is a very detailed and I mean detailed, solid information about a cash flow and how the cash flow is going to happen, what's coming in, what's going out… I think it needs to be done with the next 48 hours." And: "I would advocate for you folks to consider delaying the opening of the school until this thing is solved… it's better to postpone the issue for a few weeks and then have the school year go into June if we have to." He closed: "put the knives away. Sit down. Collaborate." Crawford's answer: "so much of the expenses that a school district has are already. Cooked in… obviously payroll is the biggest and those are contractual."
1:23:16Why a bond is not availableCrawford had asked the auditor that afternoon about spreading the deficit "like a bond, like do it over ten years… He was not, he he was very discouraging about that… The school district can't can't borrow the money. It's it the city has to and the city has it has to be convinced." O'Shaughnessy: "Under current law, neither the city nor the school district can borrow money to pay for for debt… The city can take a tax anticipation note, but I believe the city has been informed by its council [counsel] that it wouldn't be allowed to do that for for the purpose of bailing out the school district."OBSERVATION
1:26:52"The fix is not a local fix"O'Shaughnessy on the meeting with the Commissioner and the Bureau of School Finance: "I've tapped all of the bond and public finance lawyers in my office… It's a legislative issue… And the fix is not a local fix. It may have to be a state fix." Then, on special education: "You guys increase the age to 22… you shifted the burden of proof onto the school districts… Two years ago, there were 20 cases at the Doe [DOE]. This year there were five cases at the Doe. The districts lost all five of them… so we mediate and settle every single case."OBSERVATION OBSERVATION
1:30:12The Commissioner's written instruction"the Commissioner of Education sent an email to the superintendent and to the board chair… She says while there are a lot of other things happening, cash flow is the priority.… So she has asked for a detailed cash flow statement, starting with the current cash balance and covering through the end of September, showing all expenses, including all remaining payables from 25 through 26… Not just payroll. Don't just pick what we think are the mandatory ones. All of them, include the planned disbursements from the state and from the city." Counsel also described what New Hampshire lacks: "In other states other than New Hampshire… there's legislation that that governs this whole entire situation where they put school districts in financial distress. They assign a state auditor who oversees and comes in and helps the district… We have none of that in New Hampshire." His immediate step: "trying to get a business administrator with a CPA background to come in and help."HIGH OBSERVATION
1:33:42What the board demanded for August 20Madden: "When we first approached this issue, Mary said, September. And then I think she we thought that the end of September and then I heard October. So I have my doubts. So I'd like to see it a weekly breakdown… I'm not buying it. I don't believe it." Crawford explained the decision to go public: "we don't have the information, but we cannot we do not feel comfortable… The public needs to know what the situation is." Whitney closed by setting the deliverable — options, the documentation sent to the Commissioner, and the reconciliation — with Pratt agreeing to deliver it 24 hours ahead of the August 20 meeting.POSITIVE

Items flagged for review

Flags are a reviewer's aid generated by comparing the discussion against the state and federal law in force at the time of the meeting. They are not findings of violation, and nothing here is legal advice. Each flag cites the rule it rests on; where no verified rule reaches a concern, it is labelled an observation and says so.

HIGH Nonpublic minutes sealed for five years with no statutory finding on the record

At 0:21:25 the chair moved "to seal the minutes of the meeting for five years"; a roll call followed and the approved minutes record "The motion passed and minutes will be sealed until 8/14/2030." RSA 91-A:3, III requires nonpublic minutes to be made public within 72 hours unless two-thirds of the members present determine, in a recorded vote, that disclosure would render a proposed action ineffective, would affect adversely the reputation of a person other than a board member, or would pertain to preparation for and carrying out of emergency functions. Neither the recording nor the minutes states which of those findings the board made, or that it made one at all; the five-year term is likewise unexplained on the record. The vote itself was taken by roll call and was unanimous, so the two-thirds threshold was met — the gap is the finding, and it is the finding that makes a sealed record reviewable later.

Sources: RSA 91-A:3, III (72-hour disclosure unless a recorded 2/3 vote makes one of the statutory findings); approved minutes, item III.4.

HIGH FY25 books not closed and the FY22 audit unfinished, two weeks before the September 1 annual-report deadline

The board learned publicly that the FY25 deficit was "anywhere between 1 and $5 million" — a range, not a number, because the year had not been reconciled: Pratt said the district was "still working on the reconciliations for the 24, 25 year"; Crawford said "we've already spent a million and a half of the 26 money paying the 25 bills"; Koski explained "there's a reason we're doing it's 22 audits in 24, 25" — prior-year errors carried forward. New Hampshire school districts must file their annual financial report with the Department of Revenue Administration on or before September 1, and audits by independent public accountants are the mechanism that makes those filings reliable; the district was two weeks out with FY22 still unaudited and FY25 unclosed. The unassigned-fund-balance figure such a filing carries is also the figure the retention cap in RSA 198:4-b, II governs. In mitigation: the auditor's own advice, relayed by Crawford, was to focus first on getting a current-year number; the administration was directed to produce the Commissioner's cash-flow statement and a reconciliation before the August 20 meeting.

Sources: RSA 21-J:34, V (school district annual financial report on or before September 1); RSA 21-J:19 (audits by independent public accountants); RSA 198:4-b, II (year-end unassigned fund balance).

MEDIUM Over-expenditure visible only after year end: no working budget-to-actual control

Howard put "2.5 million in overtures [overages] specifically for special ed" on the table from a printout the board had received that week; Petrin, reading the same actuals, found roughly half the lines on page one overspent, "controller [controllable]" items among them; Sprague said the administration's plan contained nothing "to remediate what I consider to be a dysfunctional system with no, no rubrics, no procedures"; Madden called it "a total lack of financial control." Overspending surfacing only in an after-the-fact printout is a control weakness rather than a discrete statutory breach — but the district administers federal education programs, and for those funds the Uniform Guidance requires internal controls that provide reasonable assurance the district is managing awards in compliance with statute, regulation and the terms of the awards. For the locally-funded lines, no verified rule was identified that fixes a monitoring cadence; the board adopted Policy DA (Fiscal Management Plan) and Policy DIE (Audits) on second read the same evening.

Sources: 2 CFR 200.303 (internal control over federal awards); RSA 21-J:19.

OBSERVATION Six months of unanswered board requests for expense-to-budget reporting

Crawford: "the finance committee has been asking for expense to budget for six months, and that we want that at the end of each month, and we haven't gotten it," part of what she called "a pattern of not delivering information when the board has asked for." Madden described being "stonewalled." No verified rule was identified that obliges a superintendent or business administrator to deliver internal management reports to a board or a subcommittee on a schedule — that is a governance and policy matter, and the board's answer that night was to adopt its own fiscal-management policies. Separately, and independently of any board request, the underlying budget and expenditure records are governmental records that any member of the public may request under RSA 91-A:4.

Source: RSA 91-A:4 (availability of governmental records).

OBSERVATION Special-education aid paid at 67% of the district's request for FY25

Rep. Hope Damon told the meeting "the state paid 67% of the requested special education funds" for the year just completed and that a statute had since set the deepest permissible proration at 80%. Sprague identified the program precisely: the aid formerly called catastrophic aid, which reimburses extraordinary costs above a per-pupil cap rather than general special-education costs. The statute matches: RSA 186-C:18, III entitles a district to state support for the costs of an individual pupil above 3½ times the state average expenditure per pupil (80% of costs between 3½ and 10 times, 100% above 10 times), and provides that when the appropriation is insufficient the department "shall distribute to the school district not less than 80 percent of the district's entitlement." A 67% distribution for FY25 therefore precedes, and is the reason for, the floor Damon described. This is a state-funding condition, not a district act; counsel separately attributed cost growth to the extension of services to age 22 and the shift of the burden of proof onto districts — his characterization, offered without a citation.

Sources: RSA 186-C:18, III (special education aid; 80% proration floor — verified 2026-08-25); RSA ch. 186-C (special education generally).

OBSERVATION No borrowing route out of a deficit; the appropriation route runs through a court and the ballot

Counsel told the board that under current law neither the city nor the district could borrow to pay off the deficit — "that's… A nonstarter" — that a supplemental appropriation would require petitioning Sullivan County Superior Court for permission to hold a special meeting, with the judge finding an emergency, and that New Hampshire has no distressed-district statute of the kind other states use ("They assign a state auditor who oversees and comes in and helps the district… We have none of that in New Hampshire"). Claremont votes its budget under the official-ballot (SB 2) process, so any appropriation the board pursued would run through a deliberative session and a ballot vote under RSA 40:13 — the process Crawford described as "prohibitive, time consuming" in the minutes. The absence of an insolvency mechanism is counsel's characterization of New Hampshire law and is recorded here as such; no statute on this project's verified list creates one. Petitioned articles are separately available to voters under RSA 197:6.

Sources: RSA 40:13 (official ballot / SB 2 process); RSA 197:6 (petitioned articles).

OBSERVATION Goshen tuition agreement signed with no motion, vote or discussion in the record

Under Other Business the minutes record: "Sign Goshen Tuition Agreement- no changes have been made except updating board members and the date. The contract will expire in 2026," followed by an empty bullet. No mover, no second, no vote is recorded, and the item appears nowhere in the recording — the word "Goshen" does not occur in the dialogue transcript, which runs from the financial discussion straight to adjournment. Tuition agreements between districts are creatures of RSA ch. 194 and bind the district financially; whether this renewal was authorized by a vote, by prior standing authority, or by the chair's signature alone cannot be determined from the public record as it stands. No rule on this project's verified list prescribes the form of that authorization, so this is recorded as a documentation gap rather than a violation.

Sources: RSA ch. 194 (school districts; tuition agreements); approved minutes, item IV.

POSITIVE Nonpublic session entered by the book

The motion stated its statutory basis on its face — RSA 91-A:3, II(a), (c) and (l), each read aloud with its subject matter — the clerk took a roll-call vote in and a roll-call vote out, and the minutes record both times (in 7:02 p.m., out 8:20 p.m.) and the return to public session. That is what RSA 91-A:3, I(b) requires and it is frequently done loosely; here it was done properly, which is what makes the missing seal finding in flag 1 a narrow gap rather than a general failure.

Source: RSA 91-A:3, I(b) and II(a), (c), (l).

POSITIVE The board disclosed the crisis publicly, reopened public comment, and had draft minutes out within five business days

The scheduled citizens'-comment slot passed with no speakers; when the financial item turned grave the chair reopened comment at 1:11:25 — "Given the extent given the topic tonight" — and both a state representative and a Ward 2 resident were heard at length. Crawford stated the reasoning for going public without complete information: "we don't have the information, but we cannot we do not feel comfortable… The public needs to know what the situation is." Draft minutes of this meeting were circulated in the packet for the August 20 meeting (8.14.25 DRAFT CSB Meeting Minutes.pdf), inside the five business days RSA 91-A:2, III allows for minutes to be recorded and open to public inspection.

Source: RSA 91-A:2, III (minutes promptly recorded and open to inspection within 5 business days).

POSITIVE Fiscal-control policies and a procurement procedure adopted the same night

The board adopted, on second read, the block of financial policies a district in this position most needs on paper: DA (Fiscal Management Plan), DB (Annual Budget), DBJ (Transfer of Appropriation), DEA (Revenues from Local Tax Sources), DFA (Investment), DGA (Authorized Signatures), DIE (Audits) and DK (Payments, Checks & Manifests), together with procedures EHB-R (records retention), DAF-R(2) (inventory management) and DAF-R(3) (procurement). Policy DK addresses the manifest-and-payment chain the treasurer statute governs, DIE the audit obligation, and the procurement procedure is the district-level instrument for the federal procurement standards that apply to its grant spending. Adoption is not implementation — the following year's audit work is where that gets tested — but the instruments now exist and are dated.

Sources: RSA 197:23-a (treasurer pays out only upon orders of the school board); RSA 21-J:19; 2 CFR 200.318 (federal procurement standards).

Appendix — source files

Official and public sources

Packet documents (exact Drive file names)

Project files (relative links work when this page is opened from Output/HTML/)

Laws and rules cited on this page