001Mhm. >> Mhm. >> Yeah. >> Mhm. >> All right, it is now 1:00 and we're going to start April 22nd 2026 finance facility meeting. We'll begin with our invocation. Ms. Shirley, please. Our thought for the day is from Psalm 119, selected verse 125. I'm your servant, give me discernment that I may understand your decrees. Let us pray. Your decrees are wonderful, therefore I obey them. The unfolding of your word gives light, it gives understanding. Direct our steps according to your word. Let no sin rule rule over us. We give thanks and praise that you will offer your blessings to these school board members as we begin a new day. Bless and bless and keep our defenders of freedom and first responders as they protect us. Remember our armed forces and their hidden wounds. Lord, in
002your mercy, hear our prayer. Amen. Amen. Now I call the meeting to order and as always, I appreciate board members coming out today. I look forward to your questions and suggestions and uh ideas and we'll start with our finance facility officer, Mr. Brad Wheeler. We'll put you up first on the agenda. Okay. >> Thank you, Mr. Chairman. Members of the board, Dr. Goodwin, good afternoon. So, be presenting today the March summary and with this summary, this is, believe it or not, three quarters of the way through another fiscal year. Uh it's really hard to believe that we're on the verge of another budget coming up and working on the last 3 months of the year. So, this will give you a pretty good idea of where we stand 3/4 of the way through. So, on
003page one, I will just on the financial dashboard, I will just bring your attention to the lower right on the sales tax portion. You'll see that the current month sales tax collections is a little higher than normal. That's because we received two payments in the month of March, so that covers both February and March just based on the timing of those receipts. We are on track with our sales tax as projected and those are holding strong. You will see that our bond payments, there were no payments made in the month of March. We made those late in February, so the largest of our bond payments have been made for the year. We have one other small one coming up in June for our for our old revenue bonds and that'll be taken care of. But
004you'll see that we do have some remaining balance in regards to the sales tax at this point and we hope that we'll continue to finish up strong for the year. As we look at the schedules for the month of March, the general fund summary, I'll just make highlight of a few things on here that we continue to talk about that are key with regard to our our local and our state revenues. So, the very top line, the ad valorem taxes, the local collections, you'll see that we have uh actually exceeded what our projected goal was year-to-date. Coming into the year, um so, we have uh current year-to-date actuals of 29.2 million where we had originally projected 28. And as we get into the latter stages of the budget, those are hard to zero in on
005uh just based off the flow of information. And just a reminder that we are in a reassessment year this year. So, that will also play a key impact as we bring budget information for 26-27. Um on the local side, we're we're in good shape uh in all categories. Uh nothing to be concerned about. In the state uh revenue section, uh those top three lines, I will continue to highlight just so you're aware uh that our uh funding formula for general fund and EIA uh as well as the retiree insurance were impacted by the 45th day adjustment. And you will see how those compare where we are behind on those uh based on what we had projected and what we currently have year-to-date. Um that is just a, you know, a fact of the funding formula
006being changed at the 45-day count. Um we do not have um uh we we will not be recouping any of that at the 135th day because we had December graduates. We didn't gain students back um in that short period of time. Um but as you see uh as we look at uh comparing prior year March to this year March, um at the very bottom, we are still comparing very well to prior year uh in regards to revenue versus expenditures. Uh so, we hope that uh we came into the year with a good plan that will allow us to, uh, mitigate the impacts of that, uh, revenue adjustment. Um, it's too early to tell, uh, but we will know more information in the coming months. And we provided, uh, as as usual, a summary of the
007general fund expenditures for March. And that 70% used year-to-date is exactly right on track with where we would anticipate being on expenditures overall with regard to the general fund. Um, and for most of these categories, we look we we we look to be in very good shape, uh, with where we would, uh, plan to be on those, uh, individually. But the good thing is overall, we're where we would expect to be. Then the special fund summary for March, um, for our special revenue, you'll see that the revenue and the expenditures are very, very close, 16.7 million versus 16.9. Um, just as a reminder, those are the revenues and expenditures for state allocations, state grants, as well as our federal, uh, pots of money. So if we look at what we've expended, what we've been able
008to claim with federal, and what we've been given in revenue from the state allocations, uh, we're very close. And we will be remitting claims for this particular quarter within the next couple of days for federal programs. Um, we are in good standing on the debt service with revenue compared to expenditures. As I said, our big bond payments have been made year-to-date. And you'll see that the revenue year-to-date of around 30 million dollars, uh, there, that that's high at this point because of the ad valorem dollars that come in on the debt service side. So we're in good shape uh, ending the year and going into the next year for our debt service plan. Then, student activity funds for the month of March, um nothing to speak of with any individual locations. You will see by
009virtue of the receipts and disbursements that March was a very busy month for people activity, which is expected as they round out the year with activities, make some plans for things that are coming up, um and as well as getting some revenue in for those spring sports events, and doing some fundraising to get ready for the next year's activities. Um rental account cumulative activity, as always, we want to report those to you just so you have an idea of what's going on at each location, and what types of balances we have in those accounts. And food service USDA CEP, we we just want to keep you abreast of this. Um and we are holding steady on both breakfast and lunch participation percentages. Um you know, as always, we want to see those get better, but
010it's very positive that we're holding steady on those and aren't seeing any drastic decreases. And then the last two pages, as always, we've given you the detail on the expenditures um by category. And I don't want to go into those in any detail individually at this meeting, but as we get into the last couple of months of the year, and we pair this with our budget discussions, uh we will talk about how these look with some salaries, with some fringe, etc., um as we start to build our budget and look back at the trend for the year. Um so, with that, that concludes the report for March, and I'm happy to field any questions you may have. Anybody have any questions? About the cane? Thank you, Mr. Willard. I probably knew this at one point
011in time, maybe even 20 years ago, but if you will remind me or us, the rental account balance, um what what do we do with that money? Do we ever funnel it back in another direction, fixer-upper stuff, or in Billy's realm, that kind of thing? Uh it it does fall under the operational realm, but we do put those funds back into some uh general maintenance or needs of those locations um if those items do come up, yes. Just a question for clarity. I I was looking at the news, they were talking about the free breakfasts and how it may be impacted for the coming year. What What is that about? So, the move with that legislation was to provide free universal breakfast at all schools, all districts, all locations, regardless of the the CEP, the
012federal level. That was Dr. Goodman, correct me if I'm wrong, that was a state initiative. Um that does not involve the CEP side. So, that the initiative that was defunded at the state level. Um but for those districts who are CEP or schools that are CEP, it would obviously not impact them. And to be quite honest with you, I am not sure what stage that piece of legislation or that proposal is at at this point. Any other questions? Thank you, Mr. Willard. I just I want to make sure just um so it's on the record. I'm I'm looking back at the food service participation numbers, and we have been consistent between uh 66% and 69% all year for uh breakfast participation. And that's that is the percentage of our student population that has taken advantage
013of that. Is that correct? Uh yes, this is a cumulative uh count of all schools. >> Okay. And so for lunch as well, we've we've hovered uh actually looks like we've trended back up to 74% in the most recent report, but we've stayed pretty much close to 70 to 74% all school year long as well. Correct. Thank you. Anyone? So I'm probably supposed to already know this, but would you mind giving me a a brief tutorial on professional and technical services and >> Sure. why the energy is so high? Sure. So when when we enter into the the year, our goal is to have those positions staffed with employees, whether it be teachers, uh mostly this is this is aligns with certified staff. And when you get into the areas of special needs, um psychological
014services, speech and language pathology, uh those hired positions are becoming harder and harder to find. So we find ourselves having to engage with agencies to contract those services. So the lion's share of that uh creates that overage in that category, where we have budgeted at the salary and fringe level hoping that they would be employees. Thank you. You're welcome. Everybody's asked a question, but me so I might as well ask one. Nobody in my sound is saying But mine No, it's not about cutting. It won't be about cutting grass. Um uh Uh, we've already got that care of. But, uh we discussed a while back and I I I don't know if it belongs in the student activities funds or not, but we've discussed with the superintendent. We're still charging kids to play ball and
015this is finance facility will about end up school year of 2026 and uh we'll be starting a new school year and I want to start now with it. I thought about it. And uh we're going to try to eliminate that part. Um as um as the money that's taken up for and I think it's never 100% that's it's hard to get 100% uh participation. There's just no way. And even though they may have some kind of um I guess uh discipline or some kind of something that you can't do this if you don't I'll caught up with your dues or whatever, money, whatever. Uh, is this is that money included in the student activities directed from that we've already taken up? Is it in the student student activities funds, not the director, but he put
016it in the student activities funds? Is that where it goes? That is correct. And so that that would be the each school has that money put in there. Correct. >> As far as that's where it goes. Correct. Okay. That's That's what I thought. Um we discussed it before, but um maybe later on we'll have an opportunity to discuss removing that because I don't I think it can be discriminatory really in a way because I don't think every kid is 100% caught up. And that's just me and I discussed that with the superintendent and it's nothing that I just want to bring up. Okay. out today. Thank you very much. Any other questions? An easy one. Uh a couple of us were at the State House last week for the day at the Capitol with the
017School Boards Association and when we would ask our local legislative delegation and others about the budget process, it's they kind of got that whirlygig in their eyes and like Um not a lot of information. Do you anticipate any curve balls at this point or is everything pretty much on track with regard to what you said at the last meeting and I'm sure you'll go into this next week as well. Uh it It's very good question, actually, um because the simple answer is there have been very little changes all the way from Ways and Means through last week's Senate discussions. Um there always going to be some committee discussions that that are not publicized or we don't get the information very quickly from. Um so, by and large, no changes uh to what we expect to
018receive. Um not really any curve balls. There are a couple of key pieces of or key proposals that are still up for debate that could impact things indirectly. Um everybody's heard about the paid parental leave and being adjusted from 6 weeks of maternity to 12 weeks. That that is a piece of legislation that uh or proposal that goes in. That piece is in there because there's a debate of whether school districts should be included within the state employee language. And if we're inserted or reinserted in that, then it would apply to us as well. Um there are a few other things like that that can indirectly affect us. Um but we have been told that there is currently discussion about a continuing resolution. And I don't know why because things have been passed very quickly
019through each stage. Um but I I guess, you know, just to be on notice, don't be surprised if we have to start talking about a continuing resolution where no budget is passed by June 30th at the state level and we have to continue under current funding levels. Um not sure why that was told to us, but we were told that. One last thing. Mr. Chair, um and I found this interesting and I had not really thought about it a lot and um we had a an attorney who represents some other school boards sitting at the table with us. And you you mentioned that school districts may leverage to be exempt from the family leave extension proposal. And I didn't think about it, but the reason is, or just for clarity, um if you're in a
020like a regular public psycho position, say I don't know, DNR for example, and you're administrative staff, if you're out for that length of time, there are others who may be able to encompass your job or help disperse the duties because everybody has a lot of lateral positions. The predicament it puts school districts in, obviously, is if you have a teacher who is out 6 weeks and then 12, there's nobody else who can do that job in that building but that teacher. Obviously, unless you can get a qualified sub, so it does create and I'm not expressing an opinion, you know, I'm all for family leave and people doing what they need to do um with regard to having children and and taking care of their family, but it it is a little bit of a
021predicament. I'll be curious to see how that pans out. Anyone else? Anyone on this side? I do. Then Um and just to piggyback Dr. King, the the other points that were made on that because I think it's important that if we're going to mention a few, we need to make sure we cover as many as possible. Um, school district teachers are employed on 190-day contract, whereas other state employees are 242 or more in length of how long they work. Um, and again, I'm I'm along with Mr. King Dr. King here, I am I'm all about family leave and doing what you need to do for your family. Um, but that was another point that was made as well. Um, and with teachers um primarily being those that that would be affected are well, district employees
022in particular, most of them work on uh, a school calendar of 190 days. There are others that are 242 that are year-long and whatnot. So, it there would be some some differences in how that works for some as it does for others as well. The I and I think that that concern was also something that was brought up as well um, because of the number of days that teachers work and holidays that are already built into the the school calendar um, as well that you're looking at a teacher possibly missing almost a half of a school year in regards to using 12 weeks plus any leave that they had accrued in terms of sick leave on top of that. So, I think those were vital points that were also brought up as well. Again, not
023an opinion of mine. I'm not expressing an opinion. I also believe that uh, family is important and and is the priority. That's why we work is for our families. Um, but they're they're those are some other valid points I think that need to be if we're going to mention a few that we need to mention some of those others as well. Thank you. Yep. Anyone else? No other questions. Thank you very much. Thank you all. >> you. Next on the agenda, I believe we have Mr. Billy Smith with our operation who is our operations finance facility. Uh and he has facility waivers for us today. So, Billy, turn it over to you. Good afternoon, everybody. Thank you, uh Mr. Chairman. Uh the first one that comes before you is the Lugoff First Baptist uh requesting
024to use Blaney Elementary to do their yearly uh summer camp. This uh some of you that have been here a while uh know that this started out a long time ago as a Chick-fil-A summer camp, which is is a wonderful thing that is put on and Lugoff uh First Baptist um uh has has kind of taken that uh once they figured out how to do it, they decided to do it on their own, uh but the deal has always been uh that the uh we would charge um rental fees of uh $5,000 uh and full custodial. Uh just so you know, if there was no uh discount, uh it would be $15,519 total. So, it's a pretty good discount for them, but it's for our kids and it's a it's a worthy event. So, what
025we are recommending to approve that recommendation. Everybody all right with that? Good. Uh and I apologize, uh these this one should be uh in your um folder. Uh we just got in uh when we we're trying to send you the total packet. We do not want y'all to approve something that doesn't have everything. Uh and we got in uh late the proof of liability insurance uh from Kappa Alpha side that wants to use WTC. Um they they're going to do it's it's very similar to what uh one of our sororities uh did here not long ago that that helps our our our young ladies. This is to help some of our young men uh with things. Um and this is headed up by uh Mr. Byron Johnson, our director of adult ed. Uh and uh
026he is he is going to uh make sure that uh that the facility is opened and closed and is cleaned properly and ready to be used uh after after it's been used. So, uh we are asking to waive the rental and the custodial fees. Uh and that's that's what we would like to approve with your approval. That'll be on the this the 9th of May coming up and on the 12th of September. Asking you to approve both of those. Okay? Thank you so much. Okay. I believe that can concludes the agenda unless someone has some questions or ideas or thoughts or You know, so. Verification uh Yes, sir. This has nothing to do with facilities and finance, but it all rolls into the same pocket, I guess. Am I right, Dr. Goodwin, one reason we're
027uh I just I saw a lot of stuff on Facebook about testing starting? There there's a day in between now of some of the tests? ELA ELA? Math as well, or Well, that's a calendar decision. I I'm just kind of wondering know it just seems I I don't ever remember it starting in April. Well, there's two pieces to that. One is we're starting in April because of the way our calendar falls this year. We're actually getting out a little earlier in May just because of the way the calendar falls. Uh but there is the requirement of having the the gap between the ELA testing. So, it's backed up the calendar for testing just a little bit. Um in a normal setting, we would have probably started on Thursday this this year which would have been
028on the last day of April, but it pushed us back a little bit further. I just want to say thank you. Anyone else? No? Well, I believe this concludes our finance facility meeting for April 28th, 2026. And if no one has anything else to add, we stand adjourned.