001[snorts] There's only um profits and losses. >> Some of the stuff was later in the >> Okay, >> this is all right. We don't want to take that. Oh, you sound terrible. Oh, I'm much better. >> I'm much better. >> Thank you for staying home. >> I was wondering what the attendance [laughter] rate was today. >> My hearing is >> or absentee rate. >> I don't know. It seemed like it mostly tore through before break. >> Everybody had it before, including >> Yeah. It tore through. Hi, we missed you for a moment. [laughter] >> I thought you kicked me out. >> That was my bad. I apologize. >> Oh, it's okay. things happen. >> All right, ready? >> All right. Good evening. I'm RJ Liry. We're here for the January 5th, 2026 audit committee meeting.
002All board members are present except Robert and we have Colleen um DiCaprio joining remotely. Thank you, Colleen, for joining. >> Of course. >> Um I'll just run through our um agenda items. So, first is minutes from November 3rd. I don't recall if those were posted anywhere yet. Uh, so we might need to put those up. I don't think we have those in our materials, but we can circulate those. >> Did you circulate and tell me I'm missing them? >> It didn't attach maybe what I said to Jessica. I have them here. If um you want >> we can yeah we can circulate them after the meeting by email and then if anyone has any um questions or concerns just let us know. >> Of course. >> Um uh next up we have the claims auditor
003reports. Um anything you want to say about those Colleen? >> No. Typically what I've been doing now when you get the claims auditor's reports on the exceptions if I have comments to what's been noted by the claims auditor I will put it over in the district notes just so there's some more clarity on some of those exceptions majority of them are um those items that are pretty much capital project related in this um claims exception and then one or two obviously that are related to either health and safety or some items that were um prior early previously covered by Joe Mayo which again is in the operation of the capital project. >> Right. >> All right. I didn't I didn't see anything worth >> mentioning on on this batch of them. >> No. >> Okay.
004Next up we have um 2425 state aid output reports and analysis. Um, so what we I think I mentioned when we were starting our new committee year that we're going to try and do some educational components as part of >> audit committee meeting. So for this meeting um Colleen was going to give will give a overview of of some things that we should know about state aid. >> So Colleen, I'll turn it over to you. >> Okay. So what this is going to be is in relation to the 2425 state aid output reports analysis and and the review. So typically what happens as we all know we present all of our financial data from 2425 upload it through our ST3 financials. The state then takes that compares it to what the projections were from 2526
005um based on projected expenses that were put in last year. The key takeaways with the output reports this year is really there's not that much change. Um, our net state aid revision was a little under $136,000 as a deficit, but primarily majority of that was $90,000 in building aid. Well, if we look at our building aid, building aid is timing, right? What you submit as finals, your final cost reports, what they estimate based on what we submit financial data to the state. We just submitted our transportation project as well as our two EPC projects and just got them in for the 1231 filing. So what you see as far as a negative of 90 90,000 will trend positive toward us um moving forward because of those final cost reports that were filed. So the net
006takeaway when we get down to it is really a small minimal portion of loss of aid which was really your private excess cost aid which is tied to your um private placements which was really a small amount of 42,000 and then the offsets were in our public excess cost aid and our Boseies aid. Overall, when you look at it, it's a little less than um one and a half% differential, which again is not material. It's something that I know we can make up during the year through um revised building aid estimates that will should be coming in probably by the February database, which comes out um in another month or two. So, those will be reflective. Foundation aid has stayed the same. That's really a formula driven and they didn't expect anything to change there
007unless our enrollment really changed. But we're on a home harmless provision. So nothing really was going to change there. >> So we're holdless for this year. Next year we are not considered full harmless. >> Yeah, that's that was going to be one of my questions was this is probably going to change in the state budget unless there's some serious advocacy. So I we saw um we saw some changes of districts and one of the pro projections that was coming out is that some districts that were whole harmless this year are not considered holdless in the following year and that's due to enrollment changes. So we have changed so much in enrollment components of other things that we are not considered harmless any longer for next year at this moment which can be a good thing
008because then it changes our um age range. So it can be more positive because then we're not capped in. So you could get like 38% instead of 36% >> or 1.8% instead of 1.6%. Right. And so you're not it's not going to change everything. >> It's just going to be it could add a little bit more. Ellen, am I misspeaking at all? >> No, you're 100% correct. And we'll talk that's part of our budget presentation as well where you'll see some of those eight our um factors that changed which are in our favor. So you'll see that which will give us a little slight more edge on the aid. >> Yeah. during the superintendent, we'll share some of that, but that is going to be changing for us >> and it could change more depending
009on the governor's. This is based on current policy format >> 100%. And so going back to the um so the building a you're saying for 2 for our really 27 fiscal year that that's going to be a net positive once the aid is rolling in on the capital projects. >> Correct. because of the timing of those final. So the state bases your building aid like 18 months from what they call your um commissioner approved date or then key benchmarks such as your SA1 139 filings. So within last year's budget which was presented for 2526 that timing because we our final cost reports weren't final I'm going to assume by September we were our transportation project ran a couple months over so we really hustled and got those in for December so that we could get
010a full year aid. So we're positive in that respect. >> Okay that's good. And then the private excess aid that if I'm following you is because we're we're due less money in go see reimbursements because we're spending less on private tuition costs for students. Is that correct? >> Correct. For the number of placements that we had for private class. So when we projected in a prior year ST3 we probably projected a little bit higher where our actual placements came in probably one or two students lower. Got it. Great. Anyone have questions on this um summary document? >> No. It took me a second to realize that in this case more is in red, which looks worse, but it's actually better, right? >> We're spending less if we're getting less. But >> as your expense based
011aids, so everything is tied to your expense-based. So the favorite phrase is you spend to get. So, some of those cost areas were lower than what was initially projected. >> All right. Anyone else have questions, comments? >> Thank you. Thank you for getting that by that deadline, too. >> No, not a problem. [snorts] I like to see our money come in. [laughter] >> Thanks, Pauline. All right. And then last item we have was the um school lunch fund profit and loss. Any comments there, colleague? >> So, I'd like to say when you look at the profit and loss, we are trending positive. I mean, we're like $4,000 to the good for November. Um our meals, if you look at our meal counts, they are significantly higher. So, in that respect that our aid is coming
012back in from the state for the reimburseable is covering those increased costs pretty much. Um, so we're trending. I think the posit positive note is the meals continued to um increase as far as participation rates. So, you know, our kids are getting fed and our loss was compared to last year was $60,000. Last year was our year-to- date loss where this year is 12,000. Significant difference. >> Yeah, that's really great. >> Yeah. All right. Anyone have any questions on the profit mosque for school lunch fun? >> All right. Well, that covers the agenda items we have for this month. Um, I think our next meeting will be in March. >> Yes. >> Great. Thank you, Colleen. Thank you. Um with that we have stated that we roll into so we can go directly into a
013full board meeting. We don't have any student board members who are able to join us today. So we are completely here. Um are you texting Jess? >> Yeah. >> Okay. Um can we start without her? >> Yeah. I can take notes. >> Okay. Thank you. So, with that, we're going to start the full board meeting um and go from there and um well, we're going to pace ourselves a little bit more slowly uh so that Frank can both participate and take notes because that's a lot to So, does that does that suit everyone? >> We are recording on the hour. I can hit record up there just to make sure I'm at R two sentences take notes. >> No, I got I'm actually the backup. >> It falls in the other just [cough] With that,
014we will begin with item 1.3, the pledge of allegiance. There is a flag in the corner. I pledge allegiance to the flag of the United States of America >> and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. >> Uh today our attendance is um thank you Jess for being here. That looked like a little little miracle. I >> our attendance is um not quite complete. We have a member who's not able to be with us. Um and uh Robin Wolby is not here today and two board uh student board members. Neither of them were able to join us. We have the item for the good of the board discussion five. Um, does anyone have anything to provide for the viewer? So, welcome back and a
015happy new year to everyone. It's another start. We have a school new year start and new year start and hopefully folks are either avoiding the bugs that are going around or recovering from them quickly and staying home as they are not well. So, please do all that you can and be well and we'll cover quickly. We move to item 2.1, the opportunity for the public to be heard. This is an opportunity for the public to address the board of education as it mentions the agenda. If anyone in public would like to come to address the board, yes, they start with their name, but don't mention specific individuals or persons. Good. Okay. Um, typically now we would move to the student board member report. Uh, as I said before, we don't have anything. Did they share?
016>> No, they did not. >> Okay. We look forward to hearing from them in February. Um, on grandfather's day. >> So, and we can just do that meeting multiple times, right? Just kidding. >> Uh, with that, we move to the superintendent's report. Frank, would you for us? >> I have a few things and I have also have the initial budget presentation that we'll get to in a moment. >> You very excited. Uh first and foremost, I want to talk about transportation for a minute. Um over the past year, um and transportation, our staff have done a really good job with staffing issues. Um like many school districts across the region, across the state, across the country, um we have struggled with staffing with our bus drivers and getting bus drivers staffing. We have been overall
017that in better places than some of our neighbors and some of our, you know, other school districts. Um but that can change rapidly. So we are expecting that this is going to change for us. We have an upcoming retirement. We have staff members that are getting, you know, people can get ill, they can flu, they can get sick, things happen. When that happens, we run very thin. Um, you know, we have our mechanics that are also drivers. We have our drivers, but we always could use more drivers. Um, you know, we are actively looking at a hundred different possibilities and ways to do it. Looking at possible contracts out that extremely expensive, if we even get bids on those. Um, but there's a lot of things that can come up. I just kind of want
018to mention it a little bit that unfortunately there are possibilities of double up routes. There's possibilities of staggered arrival. Um, you know, like let's say a route is running late and we have to do it. We might end up staying with, you know, route 7, your child's going to be picked up between 7:35 and 8:00 instead of 7 o'clock and 7:35. Those are possibilities that can come forward. They would not have any issue on the child or any, you know, attendance against them. Um but these are unfortunate side effects of low staffing and you know we are trying everything. We're going to be doing fairs. We're going to be all these other things. But as every other district in the area is not one district to say I'm fully staffed. Um but here's my though
019if anyone has a CDL you want to drive for us if you've ever driven for the district. If you're interested in driving we are more than welcome to have anybody come to us and learn about it. Driving a bus is not as bad as people think it is. If you've driven a camper that's not a towbe behind, I'm saying just a regular camper, you can drive a school bus. Um, it's actually easier than driving a something that's tow behind because you don't worry about jack knifing a school bus, right? You can't No, but if you drive a camper or something that goes, it's a lot harder. >> The backing up. >> And I was talking to a bus driver, too. They're saying, "Well, it's so much easier than I ever thought." So, you know, >>
020unfortunately, none of us legally can be school. >> That is correct. You could not be school. If you are a board member and you want to become a bus driver, you have to decide. >> Yes. But anybody who watches this video, hears this video or hears it, we are more than welcome to having anybody just come in and even meet with the transportation people just to hear about it. So that's my plea and just kind of talk about it real quick. >> Can I ask a transportation question? So I think I've brought this up before. Some districts I've heard have surveyed parents to see whether they will will um refuse for lack of a better word transportation. Um >> we have looked into that. >> Have we thought about that? >> We have looked into
021that. I did speak to council about that at one point as well because there's some advisement on that end that we are legally obligated to give it even if a parent does refuse. So even if say we have parents refuse transportation, that doesn't mean that it's going to stop the routes because we don't have a driver to even go on route. Let's say it's route six. We don't have a driver for route six. Even if there's five kids on that bus, still need to get those kids to school. >> So it comes down to it doesn't matter how many students it is, it matters about the groups. That becomes an issue. And it's also again I think people forget is we're more than just our our typical routes. We are our out of district placement
022groups. for our CTE placements, you know, you know, during the day we have kids going back and forth all over the place. We also do our private schools. So, you know, we're sending to private school, we have to do that transportation. So, it's more than just our >> It is. So, it's it's more than just our morning and afternoon rooms. It's all of those. So, if we don't have, let's say, a CTE driver or one of the drivers to do our own district runs, we still have to possibly double up because we still need those buses. And you know, I think everybody who can drive is currently driving. Uh so we're always looking for ways I think and asking our aids and assistants if they're interested as well. Um but that's where it is. But
023yes, you're right. There is ways to do that, but it doesn't stop the fact that if a driver's not here to drive that bus, >> yeah, >> we're still >> Does that make sense? >> So, and I do foresee some spring issues. Colleen, am I missing anything on this? >> No, you're 100%. We are, as Frank mentioned, we are investigating all options and even looking at piggybacking um and reaching out to other districts to try to combine some of those private routes or other issues that we can do >> to help each other. Yeah. >> Where we do that for them because they've already got into the route or they do it for us. So hopefully we can still build upon it. But it it's going I think it's going to get worse as the
024season goes on, especially with illnesses and sicknesses. >> Yeah. True driver down the flu, you know, let's remember there's 50 kids on a bus, you know, and they're driving those elementary students. That's they're there, right? They they are they are right in the middle of it. >> Sweep the machine. >> They love that everything over there. They love, you know, that's amazing. The snow sweeper is a good incentive. come work for us. We have a snow sweep, but unfort [laughter] Oh my goodness gracious. Is there 146, Colleen? The science room >> 145. I was very close. So 145 we had a coil burst in the unit ventilator or the UV you'll hear me say um which over the weekend this was a couple weeks ago and the pathman was it floods the room >> and
025creates water damage and it's also extremely hot so it also adds humidity and water damage that way. So as I went into the room the ceiling was actually leaking because there was so much condensation and moisture in it. So, um, we did have to have ins, you know, people come in, remediate the room. Insurance involved. Uh, the ceiling tiles got replaced and the wall got replaced, the flooring got replaced because you just to do it right, you have to make sure that we're doing it. Um, the room is still inoperable because we're waiting on coils that are on back order. They should be coming in soon, we've been told. Um, but, you know, the teacher is actually doubling up in another room. It's been working out pretty well, so that is good. But that room
026is still unfortunately almost fixed. Um but not fully fixed at the moment. We're just waiting on coil so they can come back to the wall. It's out of our control. Uh elementary school work. So the school work continues. I'm going to like use words to help us get in new words. So the old transportation facility, new ones here, old one at the elementary school is going to be the new cafeteria. So when you hear me say new cafeteria, that's what I'm talking about. Um that's been tended off. So if you walk by and you see it, there's a lot of plastic hanging all over the building. They have salamanders and heaters building into that. That's for a couple >> salamanders are big giant like basically like heaters. >> Yep. >> Um so they're pushing heat
027into those rooms for a few reasons for concrete for masonary work like that to get done. So the good thing is the masons have mobilized. So they're going to be start doing the exterior block pretty soon. So that's positive in that room. Also the plumbers have broken ground um in there. So they are installing sanitary piping. So again, another positive moving forward in that area. The old cafeteria that's elementary school and I'm going to say that old cafeteria hallway. So that is the old cafeteria, the old kitchen, the old entrance way, the old where a kids club office used to be and then um bedroom and storage room areas. So that area is actually getting very close to completion, believe it or not. I mean still needs a lot of work it looks like, but
028it goes very quickly. They've sheetrocked. The electric's done. All those components are done. So that was supposed to be released in February to us. Still looking like that. Those rooms will be released in February. So that music the new music rooms, the new art room, and the new band room. We're still looking at a February release to us. And that could be midFebruary. Still happening. Um the nurse's office, which is the old transportation office. If you went in, >> you went around that corner there with the transportation office there. that transportation office is now the new nurse's office. So, that new nurse's office has tile um on the walls. It has ceiling tile. It has fixtures and it has um tile on the floor. So, that's getting closer to being done. That room is almost
029completed and ready to go. That's positive. The main office entrance area, that one's going to take a little while because they had to blow out half the wall to add in the new hallway and there's no roof over one part where the conference room is going to be. There's currently no roof there because we had to take it apart. Yeah. So, >> it's really picky. >> Yeah. But we're getting close on those things. So, it's you're we're starting to see some some movement. So, the old music rooms now >> moving up the building. So, room 2011, 202, they're on the second floor around the bend and the old science room 304 and the old art room which is 316. So if you're looking at the building on this left hand side, 2011 2022 and then
030304 and then 316 2011 202 um had cabinets installed over break. So the cabinets for the new classrooms are there. Those cabinets are going to be able to house third and fourth grade. So they are the third grade and second grade. So there's actually cubbies in those rooms. There's 28 cubbies in the walls because they took out all the old stuff. So and you wouldn't even realize it looks really nice. I was going to take a picture for you, but the music teacher's already it's all piled up. So it's not as nice as it looks. >> So it's those are for third and fourth grade. >> Second and third, sorry, or first, but it can be for elementary age, but low locker room level. >> So they don't need lockers. >> They don't need lockers.
031They have cubbies in the room all self-contained in the room. It's actually really nice. >> Um so that's and that's about 28 29 cubbies in each of those rooms. So it's more kids than we would anticipate, but always better to have more in the class. Um room 316 and 304 also got the cabinetry. The floors are not done in those. So, the reason why we're not doing the floors is because that's going to take more time and I don't want to put more stress on the teachers in those rooms. So, we're actually going to do those floors during the summer instead of doing them now. So, it's not worth it for people to have to pull everything out, pull it back in, create more stress. It's easier just to get it all backed up in
032summer and then go out so that people don't feel like that constant pressure trying to fix things. So, floor's not done positive. Uh, and lastly, the heating and cooling for the univventilators in room 2011 and 202. So, the music rooms, they used to get like 95 degrees or 100 degrees, now had um unit ventilators similar to that, much bigger though. Um they're pumping out heat. The AC piping is not in because we're waiting on other units still, but we're getting closer. And so, those are So, that really is it for construction questions? Trying to be comprehensive today. Colleen, did I capture everything? >> You're good. >> All right. All right. Now, I'm going to try. >> Do you want to present, Colleen, or I can I can do it. >> You got it. >> Uh,
033very exciting. The first budget presentation. >> I got this. [laughter] >> Nope. I got Hold on. I can >> I have to share it through here. Yeah. >> All right. So, first things before we begin, I have to give credit where credit is due. Colleen has taken my old slideshow, which as everybody knows, I'm not the best when it comes to slideshows. Um, and actually created it up really nice and made it very comprehensive. So, this is a new slideshow that she helped develop. So, I cannot take credit for um how nice it looks. So, I will state that first and foremost. So Kelly, I'm gonna jump in. You jump in whenever you feel like it. >> We'll let you go. >> Yep. >> All right. So, first things first, this is the first presentation.
034It is not our proposed budget. I want to be very clear. This is just about timing and framing. So, it's about getting over timelines, talking about some assumptions, some financial realities that we'll end up seeing. Um, my goal tonight is to make sure the board and community understand how we get to a budget, not where we are with the budget, like not where our budget finally is because there's too many outstanding components. >> Process notes, >> process, not particulars. I love that. Um, the way that I always like to start, especially now, is to start off with our vision statement. You know, when we talk about numbers, we talk about our staffing, our facility, really talking about participation, opportunity, and access. That's what we're discussing. So when we talk about all these things and this
035is where we are we're at this when we talk about our mission statement it's the academic social developmental it's a safe and supported learning environment budget planning is about situation sustaining the mission not simply man maintaining the status quo. So that's really important is that we sustain this and continue to build upon this mission as best that we possibly can even when there's difficult budget groups. So, we have our goal statements as well that we put on as a board, but I always add these as well. So, we talk about student achievement and it's not just test scores, that's access to programs, instructional supports, and opportunities for students to rely on. And all these things do cost money, right? As we review these screen requests, we always ask this one question. Does this support student
036learning and growth? The next goal is staffing. Staffing remains the biggest cost driver in a district. Recruitment, retention, and professional growth are essential, especially in a competitive labor market. This is where a majority of budget goes year after year after year. Even when cost, we're not adding positions, contractual steps increasing the benefits do cost. So even if we're not adding, we're still increasing cost year over year. Next one we talk. You like the piggy. You like the piggy bank. No, they like they like the piggy bank. >> Well, it all comes down to what's in the piggy bank. >> Yep. >> So, and that is being a stewardship. Um, you know, being financially responsible does not mean avoiding investments. It also means that we're aligning our spending with priorities. We're making sure that we plan
037beyond a single year and we understand that some funds are restricted or already committed. And that's one thing I'm going to be talking about this whole presentation >> is that year over year the majority of our funds are already allocated to spending >> and I and I'm going to talk about that and Colleen's going to talk about it. But it's not like a business where we compound money and money's carried over year over year over year. It doesn't work that way. It's about sustaining what we currently have without losing what we currently have and seeing if we can add more if possible. >> So that's really the the trick of this game. Um, also we talk about being open and in a rigid process for us as a district and our communication. So again, this
038is how we start these processes and questions and feedback are not just welcome, they're expected. So please stop us at any point in time during these prepations. These are workshops for us as a board and myself to work together. Um, so really I just want to kind of reiterate our goal statements, our vision, and all these different things. Any questions so far? >> Colleen, do you want to take this one? Our budget planning timeline? >> Sure. So, this is basically some of those key highlights when it comes to our budget planning for the next upcoming school year. The key part always starts with the governor releasing her executive budget um by January 31st. That's the initial proposal. As we all know, the more key basis will become in March um or April when she does
039the enacted, but that January 31st database or proposal provides us like that that stepping stepping off place to start preparing for what we think um the governor is going to give as far as funding wise. Um then in February is really the next um session um where we'll dive into more numbers. We'll have our first initial blush of numbers that we can present as far as what has been given to us by department managers or what they're recom what they are looking for and how that ties in to what we have as far as maintaining our current expending level and what we have um for programming. Then on the 23rd you have the board of education candidates petitions available and then some other key marks. >> I'm gonna cut you off for two seconds. jump
040in real quick. >> Um, just so everybody is aware, when the governor's runs come out, >> those are the ones that we use as our basis, >> right? So any projections, we're not using, you know, we kind of throw those away and we use governor's runs as our projected amounts, >> right? >> Governor's runs in past years have usually been the doom and gloom and then you get a little bit more legislative, but over the past few budget cycles, the governor's runs have probably much been exactly what you get. So, we're really not seeing if we see an increase like we get 10,000, maybe 20,000 more, maybe 30,000, but you're not seeing a giant shift between the governor's run of 2% and then all of a sudden the legislative budget comes out and after the
041enacted budget is you're seeing 3%. It's that those days are gone. You know, typically what you're seeing with the governor's run is really what you end up getting nowadays. So, even though we use the governor's run, we're hoping for more, be honest with you, really that's the set that we play with. Does that make sense? >> Also, that date of the 3rd is probably the 2nd of February. >> She just didn't want to have >> Oops. [laughter] >> And also at that February 2nd board meeting, um we have Bernie and Donigan, Bernie Donigan, our fiscal adviserss, who will be presenting our long-term financial plan as well. Um so they'll be visiting us on that same day. [snorts] So going along. >> Sorry about that. >> Are you good? Okay. >> Yeah, I'm good. Thank you.
042>> Okay. And then another um key part of the whole development of the budget is your actually your tax levy limit and what we can actually raise our taxes to if we needed to. Um based on a number of factors. As you all know, there's a complicated process when you get to the tax levby limit. Although, you know, the state declares it's 2%, there's exclusions and other items that come into that formula um every year, which obviously um doesn't necessarily always look like a 2%. Um so that's where it gets a little confusing, but we are tied to restrictions on that on what we can and cannot include as far as exclusions. And then obviously in in April the 24th is that final date where we adopt um the property tax cord for presentation um
043in submission to SED. >> Okay. So where are we and what is our process today? So we have met with our building administration along with that those people have met with their department supervisors. There's been internal conversations that have went through. Um, Colleen and I then met with all of those people. We have draft budgets and went over their ideas and suggestions um that deal with physical Oh, sorry. That's it. So, department supervisor as well, busing, facilities maintenance, facilities upkeep. Um, so we've done all those items. Um, Kelly and I are now taking all those things. We're looking at our board goals. We're taking our our perspective increases and we're trying to figure out what that budget look like. by February, we'll know where our potential gaps are, if we have a deficit, where that
044deficit is, and how we would make up that deficit. So, that's really where that conversation will start. We are not there yet. Um, you know, I don't want to say it's looking good or bad. It's looking like a budget. It's it's um, you know, we're moving forward. I'm not overly concerned, but, you know, as Colleen and I are, you know, we've been in places where it's been, you can see the writing on the wall. I'm not there. I don't know if Colleen feels the same. I think Colleen feels the same way I am, but we need to look at what it all ends up looking like when we have all the numbers in front of us. There's a couple things that already are increasing that are a little scary um that we'll talk about a
045little bit and you know, so there is some writing on the wall that we need to be aware of. Insurance is one of them, which we know that. All right. So, what drives our budget? So, people will ask this a lot to me and I kind of want to just use this. This is a new slide that we kind of developed this year. Um, so this slide explains why budgets can increase even when programs stay the same because again we get x amount of money one year. That money may increase a little bit but it really may not. And that has to still continue to do everything we've done in the past. So in order for us to still continue what we've done year-over-year, we have to spend that money and as things can change
046and increase. So staffing and benefits are the largest drive due to contracts, depths, insurance, and retirement. All of those things drive our budgets, right? Since we're in the people business, we need staff, people to run our district. They need to get paid. They need insurance. They need retirement. All those things drive the business. Uh special education costs are mandated and they drive by student needs. One student into a special program can cost easily $100,000. So you have to budget for those special education programs. transportation costs rise due to fuel, labor shortages, specialized routes, infrastructure, all the things I kind of talked about in the beginning that can have a major impact on our budget. Um, facilities and capital costs are ongoing obligations to tie aging infrastructure and community needs. So, you know, we have roof
047leaks, we have different things we want to do, we want to build, but also we want to have X, we want to have Y. The pool of money is very limited. So, we have to plan accordingly. That's why we say we're not just planning for this year, we're planning for the future years. That's the brain down. It's so important to come in talk about that. >> There's been that $100,000 cap and that stayed $100,000 for a very long time, but you that $100,000 doesn't go as far as it used to. Is that going to change at any question? She's talking about the capital outlay project. So, >> yeah, the one they keep saying, >> yeah, >> we are lobbying for that. There's been a lot of people MSBA I believe has lobbyed for that. Miscus
048has lobbyed for that. Our local legislative group has been lobbying for that. I have a legislative breakfast on Friday that we will be asking people to change that. You cannot get as much anymore for $100,000. So that $100,000 capital project we get money back each year. It's an expense based state. It does need to be increased to 200, 250, 300 because then you can actually do more work. Um so we're really pushing the state for that. But again, forever Colleen like like 20, 30 years or has even been more than that? Oh my god. I can remember 15 20 years ago it being at $100,000 and every year they keep bringing up as a legisl legislative priority to raise it to 250 and every year it gets down. >> That's an expense based and that
049money's got to come from somewhere, right? So that's where does that pot come from, right? So that's >> Yep. >> So yes, you're totally right. >> Has consequences, but at the same time, what is the point of having that if it doesn't, >> right? $100,000 is not gonna get you much in. >> Barely the roof. >> You can't even pay the parking lot. >> You can pave very small section of a parking lot, thousand dollars. Um so instructional mandates and technology are compliance based. Uh insurance and contracted services increase due to market conditions and then revenues are constrained by state aid formulas and the New York State tax cut. Right? So you know this, we all know this. get very minimum increases in our foundation aid. The increases that we do see in our funding
050is due to expense based aids. >> Um you know so that's when we're seeing increases it's because of what we spend and the way that we spend it. >> Um but other than that we're not seeing huge increases when it comes to state aid funding and we are limited by the tax gap. >> So any questions on this? >> All right. Now this is something that I put out in my recent newsletter to the community. Um, and it really is just how are we funded? So, this is us. Uh, we are 26 to 28% from state aid or federal aid, 2% from other grant revenues, 67% from local property taxes. So, the majority of our funding come from our tax base. And that funding is year-over-year spending and paying for what we currently have. It's
051continuing and sustaining what we do. So that 2% increase year-over-year becomes an issue because let's say we get 2% from the state, we get, you know, 3% from our taxpayers or we can't even get 3% from our taxpayers, but our overall increase is 8%. If that happens, that means we're going to have to do this or be creative in what we do. Um, so that's where those restrictions are. Oh, we're always creative, but it's even more creative than what we can be. >> But, you know, hopefully we don't have to. But this is when people ask, "Why can't we get this next year? My my tax my funds have already paid for this." Well, they continue to pay for this. >> That's that's the thing is that each year we have to sustain our programs.
052We want a first grade, we have to pay for that first grade the following year and the following year after that. Class sizes, we want to keep them where they are. That that all counts into our budget. So, any questions on that? Just wanted to kind of clarify that for some people. I'm not here in the room, but I do know some people have asked me those questions. I just want to make sure that I can kind of clear up some of this stuff. >> We still like electricity. >> We like electricity. >> We like everything that we need. So, Kelly, this is all you. >> Okay. So, this year, as you started, um there's a couple of items that have been coming out as far as legislative mandates or proposals. and some of those
053items that I'd like to mo um to mention that are notable. Um the current November database which is again based on all of our filings from the ST3 this is overall for the state ex um estimates that school aid is now about 87 million for the 2627 school year. Now that's absent any further data updates and any law changes that the governor may make in her budget which as we mentioned is key in January. overall foundation aid, which is the primary source of aid for most of our districts. That's all formula driven. It has nothing to do with expense based. It does have different factors in there as far as CPI or your wealth of a district. that has increased um by 714 million which is driven as I mentioned primarily by the um what
054the governor had put in in her latest formulas with the CPI or the inflation adjustment which is added to your current base foundation aid from the prior year. That CPI is expected to is really right now is an estimate but that is expected to change and subject to change in February. So whenever those January initial governor runs come out, that could change basically again on that CPA. I don't see a um huge fluctuation in that CPI, but it can change. The projected growth um for the foundation aid and state aid is the lowest that's been in senior in recent years. And the reason I what I've been reading is a lot of that is contingent as we all know the Medicaid um aid that comes into the state has decreased significantly significantly. So, it's all
055how the governor plans to shift her aid bucket. And I think that's why right now that projected growth is the lowest. And again, depending on how she moves forward with her January budget, we'll see how that trends were portends to how we will be for Gory'sville. I don't see much of a change because you're a lot of the factors haven't changed from last year to this this year with some slight improvements. So, some of those other factors as I mentioned some of those formula changes that impact our foundation aid um I had the um is whether you're on formula or save harmless. Last year um Borisville was save harmless but we'll be on on formula which more of the on formula is based on your um wealth and your pupil. So last year our enrollment
056changes we did have an increase based on what was reported and I had a little number error there. So 2526 we had 1382 students which they call the total aable foundation units or TAF TAF use. So this year our foundation aid was based on the um enrollment at 1393 which is an additional of 11 students which is a little less than 1%. Again, all those little things add up to additional money. May be small or look small, but it is additional aid that comes toward us. Our pupil need index. So, our pupil need index is really tied to um wealth factors and student um for free reduced loans and other factors. This year it actually slightly increased which I was surprised by um point4%. Which again equates to a slightly increase anticipated funding which goes
057into that um formula that the state has for the foundation aid. Our wealth measurement actually decrease slightly. Now so when you talk about the wealth measurement that's a number of different factors um when that goes down. So, it's one of those bittersweet item um factors that come into play. You don't like to see your wealth going down, but on the inverse side of that, it helps us with more aid. So, with that wealth measurement going down slightly, a little less than 3%, it increased what they now call as the state sharing ratio, which gives us again a little bit more of that foundation aid. So, I anticipate us seeing a little bit more of that foundation aid um moving forward. Any questions before we get into the next one? >> I'll just I'll throw out
058one wrinkle if it happens. Um, universal child care, which I've heard rumblings that the governor may want to get behind. I think it may be too late to make it into her budget state of states. I think there's way too much work that has to happen. Yeah, I would imagine that universal child care would cover like up until prek, right? But then but then if the expectation is that the state is providing child, >> then prek would they would have to bring prek funding and change the prek funding formula. >> Exactly. Right. So we'll see what happens with that. But that would be potentially good for us because we the the current funding for prek is not right enough for us to really sustain the program. >> Right. And I've been still advocating to increase
059that from that because we still were at the original 5400 >> flat certified or anything not getting those any changes. So everybody's still advocating to change the prek formulas to have it be equitable across the board for all districts. >> So that would be great to see. >> Yeah. if that goes into it. I'd be interested to see where all that funding comes from >> the pot is only so big. >> That is my question. >> Any questions on this? Colleen, I do have a question. I could be completely wrong. I think I am. Uh district wealth measurement does not play into our tax cap or does it? >> That is your property tax growth, not the your wealth measurement. So, how's the district? It's not the district's evaluation is as far as assessment properties.
060It's the growth in the district as far as your taxable base that doesn't come into play. That comes the wealth measurement is for your foundation aid formulas. You'll see as we move forward will you see that calculation for the property tax cap. >> So it doesn't impact the tax levy. >> Nope. >> Okay. So, school buses, here is what we're thinking about at this moment in time. Um, as you all know, electric school buses, you still have to start purchasing them as of 2027. By 2032, you're supposed to be only buying electric school buses. Um, as you know, we cannot fill half of our routes with electric buses through our study that we've done, but there are some routes that we can do. um you know and we still if this still comes to fruition
061we do really need to start buying electric buses you know that turnover and change it's going to happen. So, we are looking at um one large diesel bus. We we only do 72 passenger buses from this point forward. Um you know, the more more buses, more seats we have on a bus, more kids we can put on, more roots, more kids that we can put on a route. So, we buy the larger buses at this point. We're not buying the 65 or the smaller passenger buses. Um and we are looking at a large school bus. Kellen, you want to talk about that a little bit? >> Yep. So, the large electric school bus um the district did submit a grant um back in January of 2025. I did reach out to see where that grant
062was and they weren't really forthcoming with giving us any positive news other than the fact that it's still under review and didn't really give us any more information which is kind of not helping us. Um the one good thing the district was very um great in foresighting and planning ahead of time that you do have a reserve set aside last year for over 500k which will help us and that electric bus that was very um good planning on the district's part. So the big difference and this has always been a contention amongst all school district is electric buses are aed over eight years. So if you think about an electric bus, that electric bus, one bus is probably about the three times of a cost of a diesel bus and then you're getting aid over
063eight years versus your traditional diesel buses aided over 5 years. They keep talking about how they're going to change some of that. There's legislation out there, but I haven't seen anything. Um, but the when we go back to the electric school bus, we did meet with Leonard. They came out um when they delivered our last two buses. And when we talked about the electric school bus, one of those buses is well over $500,000. They are still um pending giving us a quotation. I'm curious to see what it's going to come out with. Um it's been over a month and a half, so I'm curious to see why it's taking so long. Um and then we'll definitely get more of a feel of where we're heading in that area. Obviously along with the buses is the
064infrastructure as far as buying the chargers and all the ancillary items too. >> We have the conduit so all we have to do is run the electric to it >> chargers. >> So everything is built in but we did not put everything into it yet because we knew that depending on when we buy those and it's outdated the technology. So we're trying to be very careful when we're purchasing this. teach you the lifespan of the battery for like >> so the lifespan of the battery is they say 10 years but the studies have shown that it's been less than that and also the wear and tear depending on your cold factors your hills and other components of the battery can even go down less than eight years so that some of the concern that goes
065along with it is that your bus may not last as long as the aable aspect of it >> are improvements coming along >> I haven't heard a ton there will be a lot of talk coming up this budget about this. This has already been a hot topic um in a ton of different circles talking about electric buses and the cost and every and what they're expecting us to do. And even if you could do hybrid or not, like I know there's a lot of different conversations coming in and out of this. Um again, >> I think a diesel bus telling was it $230,000 for a 72 passenger diesel bus? >> Yeah. >> Right. >> So it'sly double a little bit over double for an electrician bus. >> Crazy. Do you know what the uh like
066the battery drivetrain warranty is on those? >> What was that? >> Battery drivetrain warranty. >> Drivetrain warranty. >> The bad like the So like I'll give you an example. I have an EV. My battery is warrantied for 120,000 miles or eight years uh guaranteed against less than 30% degradation. Right. So is what what sort of warranties on the battery packs on these? I'm sure there is one. Just wondering what it is. Yeah, I that honestly I don't know. Hopefully they'll mention that when they send us the proposal and all um the options because they did have options for um bigger batteries. Um but again that I don't know as far as how long those warranties are. So we'll we'll see that hopefully in the next couple weeks. >> Any questions on this? Kelly, this is
067you as well. >> Okay. So, just to t you know those benchmark key lines um key key timelines for our budget planning. We'll be looking at our um tax cap. Obviously, the tax cap takes into consideration our debt service. Um we did have some new financing this year. So, we'll be reviewing that and obviously some of those are pilots. We had a number of pilots that have come on. So, those will be showing up in our task cap this year. And the tax cap, as we all know, started in 2011, it's hard to believe. Um, it was such a crazy time back in 2011, now in its 15th year. Um, it has its pros and cons. It's good. Some of it's good for the taxpayers, some most of it is kind of restrictive for districts,
068but districts have um adapted to it and have worked around it. Um, I think become much more efficient in their budget planning as well. um our allowable tax levy tax growth factor over the first 14-year period. We don't have this year's yet because we're working on the numbers. Um our lowest was at a little less than 1% in 2016 to the highest of 8% in 2024 which the district didn't go up to 8% in 2024. So the taxbased growth factors is what Frank was referring to when we were talking about the failure going back to the wealth factor. The tax base growth factor actually had a slight decrease um this year from last year which basically says there's not um housing growth must have d housing or other development growth dropped slightly from last year
069to this year which is your your tax base which is um part of that tax cap formula. And one thing about pilots, um, I'm going to say this, but you can, yeah, fix it if you I'm going to say it in more plain terms, is the pilots that you put on can negatively impact your tax. >> Correct. >> Pilots. Yeah. So pilots, you know, pilots. So when you think about your tax base, pilots is pilot is payments in l of taxes in case anybody doesn't know what that means. So your t you have an overall tax base. Those pilots aren't part of your tax base. So you still have to include them. major tax cap factor. Um, but it's detrimental as far as the proportionality when it gets split amongst your municipalities because it's not
070part of that tax base. >> And the larger the pilot, say like for Elvis Topco, it can be good as the years go on, but that first initial year can negatively impact your tax gap. The next year, you can make it up because it doesn't play into that factor for that first year. That first year, it does it can limit the amount of growth that you can have in your taxes. And majority of the time when those pilots come off then they look for um a [clears throat] levy reassessment on their properties at a lower value typically. So if we look back um you want me to do this one Frank? >> Yep. Absolutely. >> Anything with numbers and percent signs it's always you. >> Okay. [laughter] So look, so looking back over the last
071couple years, I thought it would be nice to give everybody an idea of what you have done in the last five to six years. So you have really maintained a good level of spending. I know in 2425 you had a um spending increase, but I know that was primarily due to due to um some debt service. 2526 you really really kept your spending down to less than 1%. your increase was less than 1%. Um, but and your levy increase was 5.97. So, if we looked back at the 2425 and I think it showed the property tax cap, you could have gone up to 8%. You only went to 3.75. You always have that option as a as a board if you wanted to to go as high as the levy increase or the tax cap
072calculation, but have you chosen to maintain a a pretty steady levy increase for your taxpayers? >> All right. >> So, the next is >> really where we are. This is our budget calendar and as you know we are February 2nd is our upcoming one for our draft >> and we'll also have Bernie Donigan here for our long-term long range financial plan. So it's gonna be a longer meeting. Um February 23rd is candidate petitions are available. Can't speak tonight. Apologize. Uh March 1st we'll submit our CA tax calculation. March 2nd board of ed meeting. April 1st public publication legal notices of school budget hearing and budget vote. April 13th is our final budget presentation and then April 20th is um the deadline for the candidates this year and keep on going. You can I don't need
073to go through it all. Uh real quick though, May 6th is the budget brochure mailed. May 19th is our budget vote. The budget hearing is the 13th. It's a little bit different than our typical because you have to have it in a certain window. So that May 13th is the window time frame that we have to have it from the budget hearing to the the vote itself. So the last thing questions and that was a lot. >> All right. >> Thank you. Thank you, Colleen. Thank you. >> And this is also posted on the agenda as well. >> Yes. >> That's it. And that's I'm done. >> All right. With that, we'll move to item 4.1, minutes for the regular meeting. >> They're not attached at this point. I don't see. >> But would anyone
074like to >> Should we leave it or do you want to leave? Let's >> um I guess if we go to the summer meeting the minutes >> or they >> not the wrong one but in the minutes of the summer section view the minutes I'm doing that. Okay. Yep. looking at that. >> That's when the cross country team came in. >> It's all good. >> Okay. >> Um, so could everyone take >> I'll move it. >> Second favor. >> Um, >> please hold while I go back to our regular schedule. Uh with that we move to financial reports. Um there are a number of financial reports presented with the student association. So on item 5.1 um and item 5.2 the claims authors. Uh are there any questions or comments or would anyone like to move
075those joint >> 5.1 and 5.2 second. >> Second. All in favor? I >> Okay. Um, we have personnel items. Um, 5.3. Any questions or comments? Or would anyone like to >> Second. >> All in favor? >> Um, items 5.4 four and 5.5 we can do as a consent agenda together. If there are any questions or comments bring them forward or else move second >> second >> all in favor. >> Okay with that we have five in item 5.6 Six. We are going to make a motion to not actually consider this one. And Frank, could you go over this? We're going to discuss it a little bit. >> Yeah. So, RV and I also discuss it as well. >> Yeah. I'll I'll make the motion to remove this item from the agenda. Um I think it
076was put on for the board to be aware of, but it doesn't require us to approve it. um consistent with our board policies on um >> purchasing contracting our >> Yeah, this is this is not the type of contract that we typically approve. We don't approve similar contracts for ice hockey rentals, afro creek for golf. Um this is just not something that we've produce done before. Produce, but produce because it's over the limit in state law. Yeah, >> this is under the limit for state law. It's not required, but the board approve it. So, um, so I'm requesting it. >> Yeah, still do it. We'll go through with it, but just remove from here. >> Right. The the district will take care of that. So, um, RG's going to move that we restrike this from
077the agenda. Would anyone like to second? >> All in favor? >> I. >> Okay. So, we are approving to not approve the 5.6, six, but rather to let it go back to the district to handle and the administrator. Okay. Um there are some changes to the substitute pay rate primarily well to the nurses substitutes. Um and would anyone like to we could do that as a consent agenda if anyone wants to. There's also an MOA with PTA. Um so items 5.7 and 5.8 as a consent agenda. Um, I know nursing substitutes are very hard to get and they have a lot of certifications that we need. It's great to have them qualified and and paid for their time. So, >> it second. >> All in favor? >> I just state that that RN rate, the
078LPN rate is comparable or better than other districts and the RN rate now is in line with other districts in our surrounding areas. next to us. >> So, please come. [laughter] Thank you. Thank you. And with that, we move to old business. Um, was there an audit committee meeting recently? >> There was. It was short. Um, we met earlier tonight. Um, we reviewed our regular uh reports, including the frames audit reports that we just approved. Um we did a bit of a deep dive on state aid output uh reports um and analysis. So that was looking back at what we projected for state aid for the current year and then where we were as of December. Um and as far as foundation aid, we were exactly where we thought we would be. No surprise. Um
079and some of our expense based aids were um not where we projected them to be, but because we were spending less. So, um, overall not a bad place to be. Um, the difference in terms of, um, where we thought we would be in terms of revenue and, um, state aids and where we are is a difference of about one and a half percent. So, really minimal. Um, and I think reflects good job from our finance staff in terms of projecting where we would be. Um, and then I think that was really it um we talked through school lunch fund um continuing the trend more students are eating at school which is terrific um and due to the increases from state aid we're almost break even which is um really good and kind of unheard of
080[clears throat] uh for the year >> so all good news right with that we go to you guys meet >> our next part of my calendar. >> All right. Um and facilities. Did you meet? >> We did not. >> And policy. >> Yes. Policy met on December the 19th. Um and we reviewed with number of guess stakeholders. Uh afternoon 47 hand grading systems. Um it was just the first version that we had last time. I think that we had a good discussion with administrators and faculty uh alike in terms of things that there questions about in the draft policy. Um we will be starting the next meeting today large part digesting that feedback incorporating that feedback um and with the anticipation that we would have policy or that we would have a final meeting before
081February then we'll pivot into the regulation as far as implement policy. uh and it's it's my hope and expectation but I think the family members as well that we would follow that same path and congratulations stakeholders not only those within the school but certainly those outside of the school invite that feedback And so that's where we are with regard to to >> actually had a request for the policy. Thank you, Frank, for most. I was going to send them one. Wait, I don't even know what the most >> Yeah, they're always not touching that one. >> Right. >> Can I just clarify one aspect? Um, the regulation is going to be shot out first in buildings with staff. everybody do that faculty meetings, discuss it, then they're going to help draft that regulation and bring
082it up back. So, there's going to be probably a good month and a half for the outboard involvement for a little bit first >> to really have like voices heard and built into it and then bring that back in to the board probably I'm think I'm guessing more March, April, probably April um on where that is just to give people enough time to digest it, really dig into it, really have you know substantive conversations. So the policy committee might actually touch things that aren't >> that are not 4710. Maybe in April [laughter] have an opportunity to do that. >> Thank you guys for for working on this. I know it's a a really big lift and >> it's a positive. >> It's Yeah, but it's like putting an octopus in a >> um so thank
083you. >> Thank you. Um, with that we have uh two items. I think we can do them. >> Can we do them together? >> Should we do them together? >> I I think we can. One is an acceptance of donations and the other is an amendment to move those to different post. Excuse me. Uh but this is again for the voting machines. >> It is. >> That's amazing. So would anyone like to um move 7.1 and 7.2 or should we discuss that? >> I'll move it. >> Any discussion? Second. Second. >> All in favor? >> I can I just say them quickly? I just want to thank Community School Foundation, also Al Community Foundation. We're now roughly $6,000 of grant funded into the budget machines and voting machines. >> Awesome. >> The growth roughly is
08417 Call was it $17,000 for voting machines? >> Yep. Yep. >> Yeah. So, >> no handc count for us. >> No, no hand count, but we're getting like this is we're very like I'm grateful we still have a couple more grants out as well. Um you know, I'm trying to do some grants like 3,000, 5,000, 7,000 to be able to offset that cost. So, I'm really thankful for the people who are awarding us the grants and just appreciative about that. >> Yeah, I I wanted to say thank you, but thank you for that. This is an amazing thing to happen because district needs these voting machines. When we had to do the hand count, I think it took like 12 hours of like eight people working and it was >> Jess is still having some
085nightmares, I'm guessing. [laughter] Um, but yeah, it's a great way to do it accurately and it's a big change from what we had when when that was actually covered by the district. >> Thank you very much for the donations and support for grant funding. Um, with that we move to the other business, the opportunity for the public to be heard. This is a second opportunity for the public to speak. Um, and typically look at things that were discussed during the meeting. If anyone would like to come forward, same applied or we just the opportunity for the board to be heard. Item 8.2. Um I forgot to say this earlier. Um ski club starts this week. >> Yes. Thursday. So thank you Suzanne Hartman for the volunteer advisor for that. Um and to all the parents
086who shaper bus drivers who gets the kids there. It's a lot of fun for the kids. >> Great opportunity. >> Glad it's um happening again this year. Yeah, she's done so much to get there. >> Um, I also want to point out that we did start the executive session at 6:16. We had an anticipated executive session was going to start at 6, but we recognized that the agenda for it was a little bit shorter than needed. So, we started at 6:16 and as our new plan of action, we roll from if we have multiple meetings stacked, we don't wait. We have sat here for 20 minutes just staring at each other. we now roll straight through. So, um that's what we did. And so, that brings us to um the item 9.1. There's nothing else.
087um the dates to remember for Groundhog's Day will be the next board meeting which will also be the budget hearings. Um and that one um and that's all we got. Uh is anything else or would anyone like to move us to return? >> I'll move it. >> Second. >> All in favor? I >> I be safe and great evening.