We have been hearing talks also about the allocation model for this student support professional development block grant. So right now it's based off of ADA, right? So average daily attendance um but it could be it could be based off of our unduplicated account and our unduplicated account is a lot lower and so if that happens then this 2.7 million actually decreases even further right so um it's to be prudent we haven't put this directly into our multi-year projections because we don't know where the actual governor is going to go with this um uh block grant um the special education equalization it accounts for about $458,000. Like I said, this is welcome funding. Um but keep in mind that um the general fund usually does a contribution anywhere between 12 to$13 million. So that's into special education. So $458,000 is is is helpful, but it's not really going to fund um special education fully.
And I think as we prepare for the overall budget hearing, the public hearing, that's what you need to be thinking about. I can't speak for any of them, but that's where we are as of today. When do you anticipate the budget hearing? Uh the first um meeting in April. I mean, I think you've taken all the input on the positions already. Um we gave input last night in our tri-board meeting about, you know, feeling strongly not all of us were there, but I of the of those of us that were there, I think we were really advocating for that 3.25 budget and the town generously agreed to help support us towards that end. So, I don't see much changing unless somebody's heard something tonight. I want to I wanted to ask Paul about the special education coordinator position. That's the one that's come up in this conversation and and you've obviously done a sort of deeper thought process on that particular position.
As long as it's not giving yourself less work, that's not allowed. Um the other thing, it's not here, but I did promise our director of technology that I would bring this up. Um we experienced a minor snafu earlier this week where all basically all um group emails like our schoolcom emails or teachers at GPS they were locked down because they've experienced a lot like a subsequent increase or not subsequent significant increase in fishing attacks and if they get access to one of these groups then they can send out fishing attacks to our staff on moss and so that's why our school committee email was locked down. Um it's it's reopened. Members of the public, you can email schoolcom with one M um at GPSK12 and it will come to all of us plus the superintendent. Um however, at the request of our director of technology, um we I would like to have us all do two-factor authentication on our school committee accounts, our Google accounts.
That's all I've got. Um budget and finance. Okay, I'm going to try to be short. The So, the primary topic of our discussion surprisingly was the budget. I'm not going to go into detail on it because we've got our budget hearing on Monday, but I was first passive questions so the administration had ideas of what kinds of things we'd be looking for. We talked about the timeline. Again, Monday is when we're scheduled for the budget hearing. We are We were looking at 3:25 for the full committee vote. The budget and finance subcommittee plans on meeting between the hearing and that in order to discuss anything that comes up with the administration. Any discuss anything that comes up at the meeting with the administration. Okay, so let me see. We heard about the biggest cost drivers, but you'll hear about it in more detail on Monday.
Um expanded learning opportunities block grant is more for budgeting purposes. So we have an idea of actually how to um budget for having a stabilized rate um and then no changes to the student nutrition. >> I have a quick question on this slide too. So everything on this slide except for special education um self base rates is for the general fund and then is the special education one restricted just >> uh yes so that would go into the restricted side. Correct. >> Thank you. And and to be realistic, um the student support professional development block grants, we have received that in prior years. Uh I think it was this year being 25 26. That's actually on the restricted side. Um it's proposed to be used for specific items, but it's kind of discretionary, but we account for it on the restricted side of of the ledger.
Uh and and sort of looking to see whether you're interested in pushing that position back into this discussion. Uh no, I mean, so Jim and I had this conversation. My my what I really struggle with is if if we're if we're in a position where we we don't pass an override. So, this is asking for 2.75. I I wasn't even sure um how I felt about going up from the 2.55. And and the reason for that is A, the the the work that went into it and and my you know, no matter how much I try to inform myself, my ignorance in going into it and saying, "Hey, do something different." when I don't have the same level of expertise or or visibility into things. But, also to be cognizant that if we put ourselves in that position if we're in that position, we can't just go back next year and ask for 4 or 5 million dollars if if we couldn't pass this this year.
So, I have a lovely little write up that Ian provided for us that I will be emailing to you each if you are not familiar with how to turn two-factor authentication on um to get that done. But I am asking you to do that definitely between now and our next meeting um because that just helps keep our entire district safer, more secure digitally. Uh that's all I've got. Um budget and finance. Okay, I'm going to try to be short. Uh the so the primary topic of our discussion surprisingly was the budget. I'm not going to go into detail on it because we've got our budget hearing on Monday, but it was first pass of question. So the administration had ideas of what kinds of things we'd be looking for. We talked about the timeline. Again, Monday is when we're scheduled for the budget hearing. Uh we are we were looking at uh 3:25 for the full committee vote.
Um The full committee charged us to take on warrants, so we discussed what it would look like and we have a proposition for the full committee to approve of or to say no, we don't want it that way. What So, recap from February full committee meeting. We voted that a member of the budget and finance subcommittee will sign the warrants at least 24 hours after they've been made available, but within that 72-hour period. Um what we would like to do for on top of that, how we would be reviewing them, we would like to have a regular subcommittee meeting set during the week before the full committee meeting to go over and discuss all of the warrants since the previous uh meeting.
Um so as far as the multi-year projections go um our revenue is going to decrease um over the next few years but our expenditures are also going to follow suit and decrease um as well. Um so the net results in 2627 and 2728 um we'll have pretty much a balanced budget. In 2017 we're actually increasing um in our ending balance. Um this is for the full general fund. So, this is both restricted and unrestricted dollars. Um, this doesn't account for some of the items here, um, like the $2.7 million professional block grant, the special education, because we still don't have an idea if the governor may change it. Um, the 2.41% is pretty much going to be in statute, so we can pretty much count on that, but like I said, it's only an increase of about 1.06% specifically for Beressa. Um, so as far as our unrestricted side, so our unrestricted side is how we actually calculate our reserve levels.
How the heck are we going to do it next year, particularly if the sentiment was, "Well, we were able to do this stuff with our one-time funds, so nobody's felt pain." And if that's what people need to be able to pass an override, we haven't done that. And so even increasing it from 2.55 to to to 3.25, my challenge there is if if we had to go and do a stepped pain, uh both it has more of an opportunity for us to recover and potentially get an override in the future, but also just the impact. If you were to take a district and you said, "Okay, it's painful next year, but it's you're you're taking a smaller chunk of the pain, the the people in the in the in the processes can adapt to that. And then if it's a chunked thing, it extends that out, whereas if we pull too much back in, we get a fiscal cliff, and now even if you end up in the same spot, you're you're going from one spot to that spot, one year jump, and I think the the impact on our staff, the impact on the students would be incredibly it'd be more than than that than a more gradual, you know, a more gradual approach, even if it's a year or two different, right?
Uh the budget and finance subcommittee plans on meeting between the hearing and that in order to discuss anything that comes up with the administration uh at any discuss anything that comes up at the meeting with the administration. Okay. So let me see. We heard about the biggest cost drivers but you'll hear about it in more detail on Monday. Um uh the full committee charged us to take on warrants. So we discussed what it would look like and we have a proposition for the uh full committee to approve of or to say no we don't want it that way. Uh what so recap from February full committee meeting uh we voted that a member of the budget and finance subcommittee will sign the warrants at least 24 hours after they've been made available but within that 72-hour period. Um what we would like to do for uh on top of that how we would be reviewing them, we would like to have a regular subcommittee meeting set during the week before the full committee meeting to go over and discuss all of the warrants since the previous uh meeting.
From this warrants meeting, uh we will provide as meeting materials for the full committee the full contents of all of the warrants that were signed and discussed in that month period and a cover sheet where we would flag any questions, concerns, or explanations that arise during our discussion of the warrants. Uh we voted unanimously to submit this plan to the full committee, and if approved, we would implement it for the April full meeting. So, with that, uh I move that the School Committee approve of the Budget and Finance Subcommittee's recommendations for warrant discussion and presentation at the regular monthly meeting. Second. All right. We've got a motion from member Child, a second from member Goodwin. Discussion on this. I just want to really thank you as a subcommittee for taking that on and developing a plan to get this out. Um I appreciate that you know, as a as a result of that being part of our regular discussion and presentation, that means that this cover sheet and memo would be come part of our regular meeting materials as well, and therefore be accessible to all of you.
So us the size of our district, we need to be at 3% 3% of our total expenses in that specific year. So um, current year we're projected to have a um deficit of about $46,000. Um, the following year $110,000 and then 2728 then increasing and having a surplus of $874,000. Um we do have beginning balances. So um 2526 we have about $600,000. Um which would then decrease in 2627 to $193,000. Um and then even decreasing even further in 2728. But that's when we have that upswing, right? So that's when we hope to start building our actual um ending balance. um we do meet our 3% reserves specifically because we have fund 17 um which um is allowed for our district to use as part of the reserves. So our reserves um for the next uh three years are anywhere between like 2.7 to $2.9 million um that we have to keep as a reserve cap.
So So that's a long-winded answer way of saying I struggle with it, and I even struggle with the 3.25, right? Um because we're I I feel I feel our fear a bigger drop is more impactful in one year than pain over a couple years, if that if that makes sense. So >> Yeah. I mean, I think what you're you're saying is like you're on balance, you want to preserve the ability to to absorb things over time. Yeah, and I appreciate that. Now, I just I felt like um that was not when the conversations that I had with Jim were really around the director of SEL position and and you've heard sort of where that went. Um I felt like I wasn't aware of your particular concern about the sped coordinator position in as much detail and I and I wanted to I wanted to be felt strongly about that.
from this warrants meeting. Uh we will provide as meeting materials for the full committee the full contents of all of the warrants that were signed and discussed in that month period and a cover sheet where we would flag any questions, concerns or explanations that arised during our discussion of the warrants. Uh we voted unanimously to submit this plan to the full committee and if approved we would implement it for the April full meeting. So with that, uh, I move that the school committee approve of the budget and finance subcommittee's recommendations for warrant discussion and presentation at the regular monthly meeting. >> Second. >> All right, we've got a motion from member child, a second from member Goodwin. Discussion on this. I just want to really thank you as a subcommittee for taking that on and developing a plan to get this out. Um, I appreciate that, you know, as a as a result of that being part of our regular discussion and presentation, that means that this cover sheet memo would become part of our regular meeting materials as well and therefore be accessible to all of you.
Um And so, for that reason, I would I would support this. Any other discussion or questions for the subcommittee? Yep, member Webb. I guess I just have a clarifying question that our hope was to be able to bring the actual paper copies to the School Committee meeting. Is correct? Or just digitally? I don't know if we discussed the paper copies and while I'm not at all opposed to that, I was thinking the meeting materials that are provided online for the community. And so as just part of that would include all of the warrant information that we have, that we sign, that we discuss. So. So digitally they would be available in the materials. Yes. Any other questions? All right. I say we move to a vote.
Um and so we do meet that requirement. Um, so with that being said, because we meet that requirement, because we're able to meet our financial obligations in the current year as well as the two subsequent sub following years, um, we will be in positive status. Um, so we recommend that you approve the second annual budgets. >> Thank you so much for the presentation. Are there questions, comments from the board? >> Thank you. No. >> Can Can you remind us what fund 17 is, >> what it's for? It >> it could be used for any purposes. Um, if we were to take fund 17 and move it back into fund 01, which is our general fund, we would still have to keep about 2.7 to$2.8 million in that ending balance. Right? So, um, that money was moved long time ago prior to a lot of us being here.
>> and I and I and I totally get it. We operated with that, um but you the same logic can be said for an elective position. Sure, the electives that we lose for any one of the other positions, right? So, um so yeah, I mean I I think the number is where the number is. I think that's what we go for if we if you know, I think as as we go if heaven forbid we're in that situation and we need to adjust, we can adjust, but uh but I think that's I mean comfortable is the wrong word, but um that's >> Accepting of it. Yeah. It would It would move the percentage to 3.47. Anyway, if you're curious. Yeah, and I and I just don't feel comfortable pulling that hard. Yep. Right. Yeah, and I appreciate that and and I was one of the people that wasn't able to be at the tri-board, so I know um the the discussion that you all had on behalf of the school department yesterday to get it from the 2.55 to the 3.25.
Um, and so for that reason, I would I would support this. Any other discussion or questions for the subcommittee? >> Yep. Member web. >> I guess I just have a clarifying question that our hope was to be able to bring the actual paper copies to the school committee meeting. Is that correct >> or just digitally? >> I don't know if we discussed the paper copies. And while I'm not at all opposed to that, I was thinking the meeting materials that are provided online for the community. And so as just part of that would include all of the warrant information that we have that we sign that we discuss. So >> So digitally they would be available in the materials. >> Yes. >> Any other questions? All right. I say we move to a vote. Would you please call the role? >> Member Webb, I mean, Member Goodwin, >> yes.
Could you please call the roll? Member Webb, I mean member Goodwin. Yes. Chair Sexton. Yes. Secretary Webb, I'm a yes. Vice Chair Childs. Yes. Member Deneve. Yes. Mayor Jessouroun. Yes. Member Deighton. Yes. All right, that motion passes unanimously. Okay, the next thing I have is that we continued working on the subcommittee budget priorities and guidelines documents that we would have our goals for this budget season. That was included in the meeting materials. Um I I don't know if you want me to walk through every last thing or just jump to the question where we did not have a consensus and felt that it would be better that the full committee weigh in because it was a charge. So do you want me to walk through? I think it would be good to hear what your pros, cons, questions were um so that we're not duplicating the discussion you've already had.