The District Board of Directors met on Tuesday, November 18, 2025, at 4:30 PM.
Following a detailed summary presentation by Lauren Peterson, Finance Manager, the Board of Directors voted to approve the 2026 JCSUD Annual Budget as presented. The budget reflects months of collaborative work by JCSUD staff and the Board, including input from the Budget Committee, which met on November 11 to review and provide valuable feedback on the document. Additionally, this year, JCSUD utilized a new budget development program from ClearGov to enhance transparency and strengthen public confidence and trust by providing a more thorough, easy-to-read budget. The 2026 Annual Budget demonstrates JCSUD’s continued commitment to fiscal responsibility, transparent communication, and strategic planning to support system growth and timely capital improvements for the benefit of all customers and stakeholders.
The Board of Directors approved a five-year contract with Yeldell, Wood, Reeve, and Thomas (YWRD) to provide professional financial auditing services for the District's financial and retirement plan audits. Since 2018, JCSUD has utilized George, Morgan, and Sneed, P.C. (GMS) as its auditing firm. Industry best practices recommend rotating auditors every five to seven years to maintain objectivity, and GMS has completed seven full audit cycles with the District. GMS also notified JCSUD that the increased tax-season workload would prevent the firm from pursuing another audit year. JCSUD issued a Request for Proposals (RFP) with Qualifications for auditing services, advertised publicly for two consecutive weeks, and sent invitations directly to 10 regional firms. Due to the timing of the audit cycle overlapping with tax season, the District received only one proposal. The submission from YWRD was determined to be highly qualified, with staff noting the firm’s extensive experience in governmental audits, familiarity with JCSUD’s financials from prior engagements (2013–2017), and its ongoing work with comparable entities. The approved contract includes $40,000 for the 2025 Financial Audit and $22,000 for the 2025 Retirement Plan Audits, for a total of $62,000 in the 2026 budget.
The Board of Directors also approved the updated JCSUD Personnel Policy, effective January 1, 2026. The Personnel Policy had not been revised since 2021, and best practices recommend annual updates to ensure legal compliance and alignment with evolving workplace standards. Throughout 2024 and 2025, JCSUD conducted a comprehensive review of the handbook, with all proposed revisions evaluated by the District’s HR attorney. The updated document incorporates modern workplace practices, legal updates, attorney recommendations, and new policies. These updates strengthen internal policy, support a positive organizational culture, enhance market competitiveness, and ensure the District remains compliant with current federal and state regulations.
JCSUD employees Lindsey Carroll and Connie Coppock were recognized for five years of service with the District:
