001of silence. >> 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. Okay. Uh just as a reminder, all or a portion of the meeting may be livereamed, recorded, and posted on the district's YouTube channel for the purpose of public broadcast and according to board policy. The district disclaims any responsibility or liability for any defamatory or slander statements expressed by any member of the public. Any unauthorized recording or rebroadcasting of any video, audio, and or still image of this meeting is strictly forbidden without the written permission of the board or superintendent. Um, this is an easy meeting for me, but not so much for Susan. So, uh, this is our budget workshop. Um, this
002is where we go over all our numbers and, uh, the budget. This is just the start of things. we will have uh possibly a a second meeting if necessary. Um and we'll also address any questions at the board meeting. So without further ado, I'll turn it over to you, Susan. >> Thank you. So it doesn't bother me if you guys need to get up and, you know, get something to drink or some other pizza or something, do a jumping jack, whatever you need to do throughout to keep yourselves going, that's fine. You'd be surprised how nervous these make me, so I always like to try to have a joke or something to open it up. So, I tried to make a budget joke, but it didn't add up. >> So, come on. >> I decided
003to do a budget song. >> Are you ready for this? >> Okay, >> I am. >> We could do this. >> Did I just be a joke and a song?Where >> inside these spreadsheets. Are these spreadsheets and see if we can find some fun. OH, >> that was free. There's not even a line item for it. Okay. >> So, you get nervous to go over this, but you don't get nervous to sing. >> Well, I was nervous to do that. >> Okay. Well, if you notice, I have I had two sheets. So, okay. So, with that, we will get into the budget. We're going to start with the red folder. And first I want to just start by giving you some general information about our budget process, especially for our new members. Um remember a
004budget is just a spending plan. We're not those are numbers, but we're not stuck to it in stone. Throughout the year, you may decide you want to move budget funds around or do something different. We're going to talk about two primary budgets. The general fund budget, which is our general operating budget. It'll have expenditures, excuse me, in revenue. and it will have funding sources of local um Commonwealth funding, grants, federal funding, and we'll go through all of that. We're also going to talk a little bit about the cafeteria fund. It too will be showing expenditures and revenue and the different funding sources there. Other accounts you hear us talk about that are not required to have budgets, we have the auxiliary fund. That's our student accounts. Um that's all of our student clubs. They take
005control of the money. They decide how it's spent. We just have uh fiduciary oversight. We have our capital projects, capital reserve fund. That's the fund we're building for all of your future capital project needs because we have spent all of the construction funds. That will be your only um savings fund going forward. And we have our PSLDF. We have investments in there as well as our we run our PECARD program through there. Our budgets are built with contingencies in them. We always budget expenses a little higher and revenues a little lower. That's just good budgeting practice. Though it's tempting to budget really close to what we're actually going to spend, we need to have room for unexpected expenses. By law, we cannot go over our overall budget. So that's why we need to budget a
006little bit higher than what we think. Plus, we never know when we might need to add another teacher, start another classroom, fix a boiler, anything could happen. new program could come along that we think's um very important for our students and we don't necessarily want to wait, we want to get that started. So, we like to have contingency money in there for that. Um if we also have to remember that going over the overall total budget, not only is it against the law, um it would impact our bond rating, we could have loss of funding and just it ruins our overall financial picture. So controlling the spending, even though this is our budget plan, our spending plan occurs at this table with the board members. We bring everything to you that's $4,000 or more. You
007approve that. You approve all travel. You approve all agreements. Any agreements we we enter into, that all comes to you. So, um, you have the ultimate control here at this table. >> So, it's our fault. uh fault fun, >> you know, whatever you want to call it, >> but that just shows that you you can work with it throughout the year as as you choose. >> Sure. >> The process we start right in the fall. Each department gets to enter requisitions into the system. Those go up to their building administrators who review them. Then those come up to Dr. Krabalker who goes through them. He and I sit down. We make our adjustments. And I will tell you that once we got the original budget request, we have already reduced it by $1.3 million by
008looking at things year after year. Folks put in budget amounts and then each year they'll, you know, put a little increase 3%. Every so often we need to bring that back close to what we actually spend because some of those numbers can start to get a little out of line. So looking at what our needs were, where we saw that some budgets were higher than we look at a 5-year picture to see what they've spent, we make sure that they have at least that plus an increase on it. Um, and we pull some of those numbers back closer to the actual as opposed to just budget numbers. So we have already spent a great deal of time drilling down on all the different line items and making the cuts in hopes that you'll be happy
009with what we present you here tonight. It is a work in progress though until the very day that the final budget is passed, which won't be until the June 9th board meeting. By law, we have to have it passed by June 30th. We like to do it early in June because that sets the tax rates and gets the taxes out to our tax collectors early so that they have time to work with the bills and that before they have to send them out. Depending on when that June meeting is, we have to have the proposed budget approved and on display for 30 days. So with that timeline, we'll be asking you to approve the proposed budget at the April meeting. So we can make lots of changes between now and then and even after the
010proposed budgets pass, we can still make changes up until June. Some of the major expenses that are you're going to see tonight um of course are our employee our employee wages and our plea benefits. Um, we have contracts for all of the standard wages, superintendent, sister and superintendent, myself. We have contracts that run out until 2030 for them, 2029 for myself. Our administrators and our act 93 like they have contracts in place until June of 2027. Our professional staff, we've just recently done a CBA with them till 2030. Our support CBA, collective bargaining agreement, runs until 2028. and our administrative assistance until 2029. That was very helpful with this budget because those are all set. Um, a lot of times when we're in the process of negotiating like a teachers contract, one of the bigger
011contracts, it's kind of an unknown. So, you know, you're working with that. We're fortunate this year we have all of our wages, our increases and everything. We had a 5% increase in healthc care this year which if you know much about I know a lot of districts are doing 17 18%. Again this year as last year a lot of districts are having huge increases because of the consortium we're in and the the financial stability of it we're able to do five. Um we did make a few changes to some of the benefits that hadn't been changed for um 30 what since like 2015 16. Yeah. So 2020 is the last time we made any changes there. We have del dental insurance. Um we're self self-insured for that. You'll see those costs and we carry life
012insurance on our full-time staff for our full-time staff. I recommend and in this budget I recommend you continue transferring into the capital projects rever reserve fund each year. As I mentioned a moment ago, that's our our our money for future u large project projects. Also included, there's a budgetary reserve and I have some contingency funds set aside this year that we'll go through um for the roof for a possible minimum wage increase. We'll talk about those things as we move on. And I set them as contingencies instead of expenses because we don't know if we'll have them as as an expense. If we do, we'll move them from contingency to an actual expense line. But remember, our cyber tuition is based on our budgeted amounts. So, we don't want to overstate our budget line items
013for things that we're not sure are going to happen. Um, for example, like a minimum wage increase or the roof. So, it's in there if we need it, but it's in there as a contingency. It's a little different than what you've seen in the past. And, um, we used to budget for a transfer to cafeteria, but they have a very strong fund balance of their own, so um, they don't have to worry about that. So, any questions about our process or how we get started? Good. We'll go to the red folder. The first thing you're going to see is just how how to read the account codes. Just kind of a refresher um for you as we belong. And that way you can tell which um the functions that were in the objects. And I
014also gave you the section out of the chart of account that really explains what those are. So if you're looking at a particular um account number and you want to know a little more what all is included in that, that's what this this chart of account part will give to you. We'll just dive right into the good part. Everybody wants to know what are the expenses and what are the revenues. So again, it's a work in progress. This budget's going to propose general fund expenses of 55,179,732. And as you see on that sheet, it's pretty evenly spread between districtwide elementary and high school. And then our revenues of 50,782,632. And as you look at that, you will see we rely heavily on the Commonwealth for our funding. Um that's why we're always very interested in
015what the governor's budget is and how that's going to work out. as well as when they don't pass the budget, that's how much of our revenue flow we're not seeing. So, we are 66.5% funded by the Commonwealth in this budget. The other 28% comes from local from our local taxpayers um in various ways. We'll look at all those different revenue lines. And then we have 5% funded by the federal government. Now, I know some of you can do math really fast in your head and you're kind of panicking because you're like, "Wow, that expense really exceeds the revenue, but don't panic because we're going to walk through exactly why that is and why that's not a problem for Punatonia School District. So, if we go to the next sheet, this is going to give you
016a a overview look of everything of our expenses and our revenue." And that's why you have a ruler because Oh, I don't have one. Um, I'm good. Um, so it's going to show you right by each of our educational levels. So you see regular education, special education, and it's giving you a multi-year look across to see exactly where where all of those fall, where our increases are. There's an explanation of changes out to the side. So if something has a huge change um it calls out for you why why you see that in that particular line item. Most of them as you can see stay right in line. Some of them are because of wages and benefits. Um some of the things change people move from taking the insurance waiver to taking the insurance. That
017makes a big difference in that particular line item. um the 2600 the maintenance physical plant line item. You're seeing an increase there. That's in a lot to our electric um along with some of the other things we have budgeted in there, but now that we have two buildings with air conditioning in them. Um we saw of course a spike in the electric as we were expecting and we're looking at some different safety things. Safety falls under that line item as well. So some of those things are included in in that budget. the 2,800, that's our different training lines that saw a spike because um Dr. Gaston's has some um great ideas for training staff. So, we've moved some of the federal money over to that area. Um she can expand on that later if you
018want to. Obviously, site improvements came down. We've had all those construction projects in previous budgets. We do not have any in the actual site improvement line. We have the roof in a contingency line. Um, and the track I'm going to recommend we pay for out of the capital reserve fund. So, it would be um, separate outside of this budget. The return of prior year revenue that fluctuates from year to year. We saw a little higher, so I bumped that up a little bit. Um, and then the budgetary reserve, as I mentioned, that's where our contingencies are. We have a contingency for the roof in there. We have I built in a minimum wage contingency this year. It's the first year I've done that. They've talked about raising the minimum wage so much. Um and with
019it being such a big election year, I do think that there'll probably be some progress maybe on that. Um obviously you've all heard talk from them going straight up to the $15 or somewhere in between. What I've built in here would just simply be to bring the folks that are under the $15 rate to that rate if it if it were to pass. Um, I just want to make sure we're prepared for that just in case that would happen. If it doesn't, that's something we can just hold in the contingency area. Um, and so that's your total budget expenditures. So you'll see that raised 4.9 million over last year. We'll walk through that um a little more. So down at the bottom it shows our revenue that we mentioned um on the previous slide. And
020then down at the bottom of that, the difference in revenue to expenses. So, as you can see, most every year we carry the use of fund balance in the $2.8 million range. We haven't used fund balance since 2018, 2017, 2018. We just carry that as our as our contingency, as our money in case we need it. Um, so budgeting that amount is normal for us. And like I said, we haven't used it. I don't anticipate that. The reason it's so much higher this time in this budget, we have new things. So, on top of the normal increases for wages, benefits, retirements, and just general cost increases. We've added two new teachers to this budget. That's $196,890. We brought the band uniforms forward. They were the first ones to step up last year when we asked
021for budget cuts. We promised them that this year would be their year. That's 93,993. Athletics jumped in last year and said, um, baseball and track uniforms can wait a year. We brought those forward. Um, we held off 15,120 last year. They may be a little more this year, but that's how much we brought forward. I have that minimum wage contingency in there, $215,500. We have the roof contingency in there. That's 900,000. That would be how much we have the whole amount of 3.6 million to do the roof we're applying for and hoping to get the facilities grant. It's a 7525 match. So the district share would be $900,000 of our fund balance. So that's in there. And I did increase the budget reserve transfer 50,000 and I increased the capital reserve increase 50,000. So those
022new items right there are 1.5 million. So now you can see why we've jumped from the 2.8 up to the 4 point uh or sorry the 4.3 area. So if I add that 1.5 to the 2.8 that's normal. That's 4,321,503. The other 75,000 are just general regular increase. So that's why I'm not concerned about it being such a high number. A lot of those are new programs that the administration um believes we need, things that we've promised we'd pay for. And then the contingencies that we've built in the roof obviously is a big portion of that, as well as the um minimum wage contingency, things we may not need to spend, but need to have in there. Any questions on >> why that number's high and why we're okay with that? >> Question for probably
023Dr. K. The two new teach the two the request for the two new teachers. What areas are those? >> High school life skills and high school social studies for there may be some others that we'll explore as staffing unfolds as some different needs emerge but right now to digest that for a second. See if you have any questions. All right, we'll go to the next page. >> One other question. This 1400 line is a 46% increase in wages and benefits. What exactly is that for? >> Home. >> Oh, that's homebound and our summer program. So, um Dr. Gaston has moved some of the wages over to there. We hope to have very strong summer program. We like to continue that. In the past, we paid for that with some of the ESRES money and that
024we have that as well as making sure that we um put some increases in that in there for for homebound or um after school programs are in that line item as well. So, some of our uh clubs and different programs that we're running after school, those are all in that 1400. Okay. >> Thank you. >> Anyone else? >> Okay. So the next page, which might be on the back of yours, I'm not sure. I think they did a couple things front to back. It should say an analysis of typical budget increases. So what I wanted to show here was back in 1819 is when the district, as we called it then, the big the big bold move. We closed all of the elementary schools and we moved everybody to one campus. So after that was
025COVID ers and all those things started to happen. So I just like to show that if if we had just stayed at a 4% increase year-over-year from clear back then our budget would be at around $51 million and we're at 55. But as we said that 3.6 million in new positions have the roof in there. those other contingencies. And then with the ready tolearn grant, we've had an increase in that line item alone of a little over a million dollars. So if you took those new things and special things out, we would be right in line with with where we would be with just a regular 4% increase year-over-year. The next one, um, this is one I know we usually spend a little bit of time on. all the same numbers just given it to
026you in some different ways for you to to look at and and to understand. This one takes it by object code. So as you see the top section is just the wages alone and it gives you multi-year actuals to look at as well as this current year's budget and then next year's projected budget. Um, obviously the health insurance when you get down to the 200s, the the 211, we see that increase there. Again, that's the rate increase as well as I've had some people move to a higher tier to a family tier or move from the waiver to the insurance as well as building in some changes if people do that throughout the year. So, that's why you see a little bit higher increase there. The dental, we're self-insured. We're seeing about a 2% increase
027on that. Social Security, that's directly related to the amount of um wages we have as well as the PERS retirement. Piecers is 33.59% of our wages this year as an expense. That's why you see that increase there. Um our workers comp unemployment compensation, we'll stop at that one. with COVID, we had a huge credit balance with unemployment and we were just using that each year if we had any claims because we're self-funded for that as well. They decided that wasn't working for their financial accounting. So, they sent the refund back. So, now we have to budget that as an expense line item. So, that's why you see a jump there and you didn't see any for previous years. Um the next one that jumps is the 329 that took a jump because of some of
028the federal programs that uh Dr. Gaston has has moved into that area. Some of which is uh the school support specialists that we have um as well as a couple other those are like outside agreements outside services we have. Um we also carry um like our medical doctor and our school dentist and those types of things are in that that line item. So um that's why you see a jump there. The next one obviously the construction services went down. We aren't having any of those in that line item. The next one you'll see a good jump in is the cyber tuition. Um, we've had an increase of students attending. We used the new formula that that they came out with and it only reduced our cyber rate about like $260ome dollars per student. We didn't
029see the huge decreases that some of the folks in the legislature thought that we would see, at least not at our district. And again, that's they have us use our budget, not our expenses. We don't look at a year's expenses to figure out that tuition rate. We have to look at what's budgeted. And every school district across the Commonwealth has a different tuition rate for cyber because we all have to use our own budgets. There's no standard rate across the district or across the the Commonwealth for cyber charter. It's different for every school district and every school district has like four different rates now. So I I know they they bring that up every year and talk about it. There just hasn't hasn't been a year that we've seen significant change in that. So we're
030just seeing more students enroll in >> right now we're seeing more students enroll as you saw if you look back historically 2021 of course the the the co year was high with cyber then we saw a decline in it in 2425 we took a a jump back up 2526 was actually budgeted based on those lower years because I look at historical data. Um, now knowing that that we're we're jumping back up, it had to go back up to where we're like actual use, like I talked about adjusting the budgets to actual use. That's part of that. Um, Jeff Tech had a decrease because um, their original budget was a little higher last year. She just gave me her uh, budget that she presented to to you folks, I guess, the other night. Um, so a
031little bit of a decrease there, but we're still doing the uh they're still keeping the return of of refunds for their projects like we talked about at the last meeting. Again, down in the 600s, that's where you'll see the increase for the um electric >> that we talked about. Your books and um tech related projects are down there. some of that came down because we did a lot of our tech purchases in that when we had the Esser's money and um those different funding sources. So, I think we're set on that for a little bit. The contingencies, we've we've talked about that. We have our our debt service, the payments we make on our debts, you'll see that's going down a little bit because we actually have one of our bonds we'll be paying off
032in October. But then the rest of them are are laid out. they're wrapped so that we still carry approximately the same amount of expense every year until 2034 until they're all paid off. That way you don't have a huge spike in any one year that you have to budget for or cover. Um they're made so that as they go throughout all the maturity that it stays pretty level for the district. So we know from year to year what to anticipate in that expense. There's no jump huge jump. And again at the bottom that's just showing you kind of all the new items that that we've talked about already as well as the um increase to the ready tolearn grant adequacy. Uh last year we didn't have that budgeted because everyone said um we only budgeted
033a portion of it as contingency. We didn't think we would get it. We did get the full um like $640ome,000 which ready to learn grant pays for all of our kindergarten. Now it covers our entire kindergarten program as well as we are able to use it towards some of the cyber expenses. So we use that for um elementary cyber towards our elementary cyber tuition cost. That's what we use the the extra new money on. questions on that page. >> So our ready tolearn grant should be increasing this year. >> We is that >> we the what the adequacy was last year added into our base. So yes, it did increase our base increased as well as the governor has proposed another adequacy um another a new adquis amount of like 684,300 some odd dollars. We
034put that in contingency because again it's so early with the governor's budget. Um we're not sure if that will pass, but we do have it in there and that we can use it again um for tuition uh and the to fully fund our kindergarten program. >> Good. Okay. though you've seen what the over the budget increases and decreases are by some of those other spreadsheets. I thought maybe I would just pull it out and kind of show it to you in in the funding of course at first at the top. So the ready tolearn grant is right there. So you can see that it went from in 2526 to 1.4 in 2627. So we did see a good change there. Um the safety grant went down a little that we're anticipating. Maybe we'll get more.
035If we do, I'm sure we'll we'll find something that we can use that on. Access. Um that's directly uh the revenue is listed directly as the expenses are. Um we did have an increase in that they budgeted. I see Natalie's team takes care of that. The idea funds, we use that for um special education tuition. uh to other placement services like newstory and some of the other mostly news story I think is where we apply that and then the title programs we're anticipating an increase in that funding source as well not so much an increase in the funding source as much as we have carryover money each year so what we carry over from the 2526 program year because they run a program year as well as being in our fiscal year. So their 2526
036program year may carry over some money into the program year. So we have to budget for both those spending line items. So now down below I show you the increases and other things. Of course, anything that was f funded with what I've already listed above, I backed that out. So you're just mostly looking at what are general fund district funded increases coming down increases and decreases down through that area. We kind of went through those on the previous page. So I'll just let you kind of look at that and see if any questions pop up. >> This is capital equipment. Is there more in there than the uniforms in a plow? >> Well, the uniforms are 93,000, >> right? Which does that mean the plow's 15? >> I >> This is a snow plow for
037>> Yeah, I think it's just a snow plow, right, Carmen? The paw that you had listed? Yes. >> Okay. Seems high. Well, we have >> is there is there other things built in? >> There's some other in case we need, >> you know, there's some other monies in there in case he needs some other >> um equipment, but not a lot when when you have the uniforms and the then the plow and then just some other general monies in case um really small items of equipment would be needed. Then the rest of these are what you're going to see pretty much as we go throughout all of the different departments. Again, I I like to try to give it to you in a lot of different ways to look at whatever, you know, everybody's brain
038works a little different when you're looking at all of these numbers. Um, so this is just all of the same expenses just listed for you in different ways. Um, the first one shows like your 10,00s. That's all your instruct in instructional functions. The 2000s are all your support services. Um so you see different ones with it broken out. And I've also given you um as you go back further fouryear comparisons. So it'll show you uh four years of actual and then this year's original budget as well as next year. So that's really just the same information in different ways so that you can um look through it and kind of digest it however works well for you. So now we talked about what we're going to spend. Let's talk about how we're going to pay
039for it. The next one will be your yellow folder, which will be your your revenue folder. >> Uh, real quick, I'm sorry. >> That's okay. >> Property. It says uh >> there's a big in the 700 section property. Capital equipment replacement. That's computers. What What computers are we replacing? Well, the >> for $100,000. >> Exactly. Which one of the breakouts are you? >> 700. >> Okay. Are we in >> property? >> All right. You got a couple right here. >> Different reports. >> Same thing. What's it say on the front page of the ones you're looking at? >> Page five of six. the general fund total expenses. >> All right. Page 56. Well, actually, I don't know if it's for computers. That was just my first thought. >> Well, the 736 is some of that
040are leases. >> Uh, it will be 762. >> 762. Okay. Let me see if I have some detail in here to help you with that. It's okay. You could you can answer this later. >> I'll find it for you. I just need to get to the right page. >> You're looking at 752 >> 62. >> Okay. 1,000. >> Yeah, 67% increase. >> This should give me the different line items that we need to look at. near 93,933 for your uniforms is in there. That's an increase in um the high school we have. >> So that's the that's the difference. >> We'll put that in the 700 because and not a supply because it's it's a capital expense because of the cost of it and it's has more than one year life. >> Okay. Anything left?
041>> Anything else? >> No, that's >> Anybody else? I don't want to rush anybody. If you have questions, please. >> Pizza's probably getting cold. >> Would you like We can take a pizza. >> No, we're good. We're good. >> I don't mind if you eat while I go. Okay, so we'll move on to the revenue. So for our district, we're very very fortunate that our reg real estate tax collections, they stay um slightly above what we budget. We budget at a 90% collection and we're very fortunate that our taxpayers here, they hold very true to that. They they do their part. We have very steady collections in that area. We do have a little bit of decline in our per capita and occupational tax. That's just because adding people to the role isn't as easy
042as it sounds. you don't know when you know when people move out because they tell you they don't want to pay it anymore, but people don't tell you when they move in because they don't want to pay it. Um, so our tax collectors do the best they can at adding folks as well as my team will get um different things that come through. We look we look at we add we give them to the tax collectors as well as Burkheimer gives us the earned income tax um tax roles each year. the tax collectors can go through and compare that to their per capita roles and add folks from there, but there's no assessor for per capita like there used to be long long time ago. So, that's just a slightly declining line item. Earned income
043in our area has is continued to have slight increases. We work with Burkheimer, who is the earned income tax collector. Um, they work with us on setting this budget and give us projections. And I also look at like the three-year average. Most a lot of what we numbers you see are a combination of working together with what the needs are as well as looking working at um averages three to five year averages of what we've needed and what we've spent. We've been uh fortunate the last couple years the interest rates have have been favorable. Um right now we have some CD investments that are earning 4.1. Those are locked in until June. I only lock our CDs in through June because I like to keep the cash liquid over the summer months when we're not
044sure if the Commonwealth will pass their budget. If we don't keep those funds available, then we'll do like some school districts had to this past fall. They had to go out and do a tax anticipation note or take out a loan, pay interest on that to get through until the um Commonwealth money started flowing again. So, we just do our investments through June. Fortunately, we um also used PSDLAF who currently has a 3.6% rate as well as um our money market with First Commonwealth over 3% 3.03 and our regular operating checking account earns 3.3. So, we're earning interest on all of our money regardless of where it's sitting. We do try to move it around and maximize that as much as as we can. When we do CDs or investments, we quote that out. We
045we send that to all of the local financial institutions as well as um PSDLAF and Invest. Um two of the Invest is the Pennsylvania investment fund as well as um this PSDLF is the Pennsylvania liquid PSD Pennsylvania School District Liquid Asset Fund I think is what it's standing for. Um so uh we have various ways we try to do that. Collection of delinquent taxes, we've we've seen a drop in those payments um increased a lot during the pandemic. I think maybe that was because some folks were getting some of the stimulus type money and and they chose to put that on their their delinquent taxes. Um as well as we may have had one or two of the the long-term larger ones paid off, but the local revenues holding relatively stable. Again, we talked about
046the the Commonwealth funding um early projections. We use the the governor's I used the governor's budget because the basic ed funding increase that that we were given was 69,000. So, that's really not going to if we don't get the whole 69,000. That's not going to really uh hurt us too bad. You'll see that look like 91,000 in the budget because we do not reopen our budget once the state passes their budget. We don't reopen our budget to adjust for whatever changes they've made. Um so it'll it'll look different, but that's what the actual increase is from 2526 to 2627. The special ed funding, we got an increase of $66,599 there. And as you can imagine, um, our special ed costs are, you know, excelling as well as all of our costs. Um, so those are
047not significant increases in either of those two line items. The ready tolearn grant, as I said, we received the adequacy in 24 and 25. So it was added to our base for 2526. That's how we got up to the 1.4 million. Um there is new adequacy money proposed 684 343 put that in contingencies. Um and again a lot of the professional organizations and that that I belong to that's pretty much where they tell you keep it in a contingency. They don't have a strong feeling either way that it'll be passed. So we can put it over there and if if we have the opportunity to use it, we'll move it into an expense line item. Safety grant was mentioned earlier as well as the roof project. and we have a are in the process. Dr.
048Kinbach is applying for that school facilities grant. Um it's a 7525 match. We're hoping we get that. Um we do have part of our fund balance committed for future building needs. Um so we would have the funds aside to do that if we don't get the grunt grant funding. But I've talked with Carmen and he said he believes that we'd be able to wait another year if we don't get it this year that we can try again next year. Um because that's almost $3 million. So that's a considerable amount. We should think about whether we want to wait another if we don't get it this year, wait another year. Um I think based on what we've read about it, I think we should be a good candidate for it because we're trying to do a
049system um early enough that we don't have to totally remove everything. Carmen, correct me if I'm wrong. It's like an overlay system that you're looking at. Um, so we're being more uh fiscally responsible by trying to look at instead of waiting until the last minute and having to spend a lot more money to do it. Um, and then the the title funds um we kind of looked at those coming down through the total title funding expenses you have in here is um 2,178,896. that revenue is put in to match the expenses that are in there as well as the IDA revenue is put in to match the expenses as well as the access. So those are directly offsetting. That's where our money mostly comes from. So let's look at a little more detail. So, I
050put the same slide in here that you saw earlier just because I wanted to refresh what we said at the beginning um about that we are 66.5% funded by the Commonwealth. That will actually increase a little bit because right now the uh each year you get the Homestead Farmstead reduction on your tax bill. That's gaming money that comes to us. We don't know about that until May. So you'll see that still in the real estate tax line item until we get confirmation that we'll get those funds and then it'll move down to a commonwealth line item and reduce the the local line items. So it'll be a direct um switch out but so it'll actually be a little more than 66%. So then the next one should be your entire revenue budget. That's going to
051show you each of the revenue line items. um as they come down through. Again, as I mentioned, the Homestead Farmstead will show up here in the current real estate tax line item until we find out that amount in May. Um hopefully we get that because the the real reality is if we don't then that reduction won't be on the tax bills and it will look like you raised taxes when you didn't. It would just be because they didn't get the homestead farmstead. It's gaming funds. Um I can't imagine that gambling has fallen off too much that we wouldn't see. We actually saw a little bit of an increase last year. >> Their revenues are up. >> It should I would think with new machines everywhere. >> What's this? Title six RLIS >> rural lowincome school.
052That's another one of the title programs >> jumping that >> and >> we had a pretty big federal increase in or pretty big increase in federal funding. Is it or is that because of the carryover? I'm not >> Yeah, a lot of it is. I can see Dr. Gaston if she wants to. >> Where is it, Chad? >> Uh, it's on this. I'm behind where Susan is actually. >> Actually, you're ahead. You're clear down at the federal on the You're down on the bottom. >> Oh, I thought you were on the >> Oh, we're on the same. >> Yeah. So, all the 85s at the bottom there, that's all of your title program. GA 514,56 7 and 1 N >> rural low income schools. But that's a big jump in federal funding. >> It is.
053So some of that funding was unexpected. Um, some of that is connected to the adequacy funds that we received. That was a if correct me Susan on the details like I have them off, but there was an around 600,000 that we didn't necessarily anticipate coming in that we needed to find a plan for. The other part of our title funding that um creates that carryover is we use um consolidated methods so that everything kind of goes under one application so we can use it more liberally to meet the needs of the kids in our programming. So that ends up with some carryover that goes from one program year to the next program year because we can't get it all spent during the the regular school session. Mhm. >> So when you're seeing that, that's that's
054what a lot of that is um being accounted as. >> So we will have a plan for that moving forward. >> Have we lost any money that we didn't use? >> Title money. >> Yes. >> No. >> Okay. >> We have a limited time to spend that. You have to know. >> We do. um that that time is a lot wider than I'm used to seeing. So that's a little bit of um my perspective is we need to play a little bit of catchup so that we're not carrying over so much so that we're using it for the kids directly in front of us and the programs in front of us. So Susan was pointing out um I have some ambitious goals for outside of school programming for our kids that I'd like to see
055some of that um being spent on some of the the building of leadership capacity plans that we have or another way to put that into action now instead of carrying it from one year to the next to the next while we try to figure out what we want to do with it. Um so I anticipate next year not having that sizable number because we we want to use it now. Okay. >> At some point, uh, I think my first two years on the board, we spent a lot of time talking about title one money all the time. >> I don't feel like we talk about it as much anymore. So, at some point, could you give us just an update on what our title money is being used for? >> I think you'll find that
056later in the packet here. >> Okay. >> Give me time. >> I'm sorry. And if there's more that that you'd like to talk about after that, I'm happy >> to break that down for everyone. And we're only two folders in >> Yeah. Yeah. I'm going to shut up here because I know we're >> Yeah. >> No, you're not. >> Anything on this this page anyone would like to help? >> I I'm just This the federal increase is good for me because I'm you know, there's been a lot of notion that federal funding was >> cut and reduced and it actually for us at least it wasn't. it's still at least steady that we're able to use the carryover and and the new allocations and that and still still be able to do all of our
057programs and add a little bit to our programs. Um, and like I said, Dr. Gaston has some exciting exciting ideas for that. You know, excited to talk with her about those and we work through them. >> Hopefully, the next page you have is in the same order and it says use of general fund balance. So, we on the same page. So, obviously this is always something we want to know is, you know, do we have enough money? Um, so as you see, we came into this fiscal year with a little over 17 million. If we were to use all of the budgeted expenses that we have listed on our budget this year, we would be at 14.4 at the end of this year. And again, we budgeted the use of 2.6. We will not use
058that. We are on track to probably have um an increase uh revenue will be over our expenses this year. So we won't use any fund balance this year. Um so that 14.4 number is is a very good number probably be a little higher. The 3.75 that's committed as I mentioned before um to future maintenance and repairs. The only way that can be used is by board action. you have to take that out of committed and make it part of your um unassigned fund balance, which you can do at any time. We've been carrying that because we knew the roof was going to need repaired here um within the next few years. That's why we've been holding that back. Um excited to think we might be able to get a grant for that and that would
059be awesome because then that's just going to keep you um more financial stability going forward. the 10,672 that's those students accounts that I mentioned before totally held in a totally separate bank account controlled by the students. They have to have their meetings. They have to have minutes. They have to present a purchase order. They have to go through a full process of able to spend that money um which they do. They get to determine how that's spent. But we still carry that as part of our our oversight and on our financial statements. That's why it's pulled out as a sign. It can't be used for anything else other than the students and how they wish for it to be spent, leaving you with an unassigned fund balance of $10,657,000. Now, if we were to use
060the whole 4.3 that we're using to to balance this budget, which we won't, that would still leave us with 6.2 at the end of um 2027. We are not with that type of fund balance. we're not able to raise taxes this year um because you have to be under the 8% threshold. So you see that um the 6.2 is above the 4.4. So um at this time now I know some districts do some things where they put more money and committed or they'll move more funds to a capital reserve. I think we are doing well with moving money to the capital reserve each and every year. I think we're keeping that maintained well. Um, I think we have a significant amount set aside to cover the the roof. We've done almost everything else is new
061since, um, really since this consolidation. Now, we have, you know, we're going to fix the track this coming year. Uh, the sidewalk around the track, not the track. Um, that's our other project other than the roof. That's really our only other big project. The buildings have all been um, maintained, brought up. We have the air conditioning. We have the new roof on the elementary. You know, we're I think one of the things Karma's long-term plan, we're going to need to start looking at our parking lot eventually, whether we want to um get them some sealed or whatever, but um some parking lot maintenance I think is on his his radar. Um and then just standard equipment each year that he needs, you know, some ride-on scrubbers or different types of things like that. But um
062so I I think we have our money committed and or put in capital reserves sufficiently. >> So we're not allowed to raise taxes? >> No. >> There's your headline, Larry. >> That makes me want to sing. >> Yeah, let's hear. >> I won't. >> No, but that >> Yeah. Good. Good stuff. >> Yeah. So, I mean that's just so for me that goes clear back to the administrators, to our teachers, to everyone because every year when they do their budget request, they're always respectful of that. I mean, yes, they have wants and things they they want, but for the most part, it's what they need, what they need for their classroom. Um, you know, I don't I don't know of anything somebody's needed for a classroom that we've really said no to that they needed.
063Um, we are able, we've done new programs. We're hopefully we're bringing on some more staff. We've done new sports teams. We're hoping to do uh another sports program with the Special Olympics through the >> BAT sports programs. I mean, I think we're always we're always improving. Um, but yeah, it's districtwide that makes us keep this financial picture. It's not just the business office. It's everybody working together. Um, and it and it is my great team back there that watches every penny that goes through. And some of these people will tell you, um, you know, if something doesn't match by five cents, they'll get a call, okay, what what happened here? Why why doesn't this match? You know, so they're all smiling. They're like, yes, that happens. Um, especially, you know, like the pec cards and
064that. It's a great thing to have. Everybody in the district that wants has one to travel, you have to use a district card. we don't reimburse personal credit cards or um things like that. Um and you have to be approved for what you're going to spend and those receipts have to come back and and if they don't then you have to reimburse the district and again my team is very serious about the receipts and what's on them. So um it's everybody. It really does take take a team to keep as well as the board because as I said before it all comes down to you folks and and looking at everything meeting to meeting and going through it all. So it is nice to be able to say we we're not going to ask for
065a tax increase. So the next page we talked about how we are so heavily funded by the Commonwealth and I wanted to show you the history of the basic ed funding um and what the increases we've gotten historically are as well as the special ed funding. So that's really what this page shows you. It shows you that o since 1516 through this proposed budget, the average increase has been 1.67 for basic ed funding and only 2.6 for special ed. So if there's a if there's somewhere we can work with our legislature that to you know maybe send some more money towards the district the basic ed funding that's our you know one of our biggest revenue streams that we can use on what you choose to spend it on. um special ed for the special
066ed expenses which we always have enough of that the ready to learn and that's nice to get that adequacy money but it's very limited what we can use it for. So maybe getting some shift to some more of these funds that are a little more open for the districts to decide how to use them would be nice. So if you know if you're ever cornering somebody and you get a chance to to say your mind that that's something we we would like to see. The next slide sheet slide um that's just giving you some some some history. So it the top portion is going to show you actual revenue and actual expenses and then you'll see the gain loss line. So as I said you will see clear back to 201718. We have not used
067fund balance to balance any year since then. When we did that in 1718 and 1617 intentionally because the board at that time knew that as soon as we could we were going to close the six elementary buildings. We were going to move everyone to one campus and we were going to rightsize. So when we did that right sizing we cut our expenses by a little over 2.2.3 million. We right sized the district and as you can see it worked well. We haven't used fund balance since. So, as long as we maintain that right sizing through attrition, um, that will hopefully keep us from ever having to do a furlow or any of those types of things that you hear a lot of districts talk about. I know Dr. Krabach has experienced that firsthand um, and
068knows what that can be like. So, when we get the opportunity to um, through attrition to keep rightsized, um, I really recommend because obviously as you've seen going through this, your wages and benefits drive your budget. Uh the next section is just budget to actual again um because everyone gets concerned about us budgeting the use of fund balance. Um it is to have a ability to do the programs and extra things that that we like to do. So really just a little bit of of history for you to look at. The next page I like to put in there because a lot of you like to know um especially when we used to be elected by before we were at large and you each had your own district. Some some people like to know well
069how much does my township how does how much does my area contribute? And this breaks it out for you and shows you exactly what we get tax revenue from each of the 16 municipalities that you represent. Again, when we do the taxes, because we are multi-county, we have to do a rebalancing each year. So, though our millage rates change a little bit each year, it's not because you had an increase. It's because we have to based on the state tax equalization board, the STEB values, we have to rebalance those millage rates and make sure that Indiana and Jefferson are paying similar fair amounts of taxes based on their assessed values. You see in the bottom right hand corner, if we could raise taxes, the most you could raise would be $422,000. That would be the
070max increase, the max index. We're limited by the index that's set for us. We'll talk a little bit more about that in a minute. Um, but that's less than one mil of taxes. So, it would still only come out to like 350 a month for the average home, but fortunately, we don't have to worry about that. Um, but even if we could, it would be limited. So, the next couple sheets again are like you saw with the expenses. It's just going to break it out for you by the different things. It gives you the five-year comparison reports which you had in a spreadsheet as well. The last section, which is actually two sections, I had them print out for you the the proposed basic ed funding formula. So, the way they arrive at what we
071get for basic ed funding is a huge formula that everything's run through and all of the pages of that formula are there for you. So you will see >> um the student waiting section. It should be clear at the back. It should be like the last packet. >> Okay. >> So as you go through that there's a student weighted section that goes into it. There's a um the student weighted one is multiple pages of formula. There's also the local effort capacity that's based on whether or not you raise your your local taxes. I've actually talked to the the head person in um PTE about that and the fact that we don't you know should we find a way to do it so that we're not impacted with this local effort capacity index. It doesn't impact
072us um enough to make it worth raising the taxes. It it really wouldn't change our formula with all the other things that go into it. um we're not being um we're not being like diminished because of that, but that's there for you to look at. And as long as well as the sparsity size ratio, all those columns through all those pages are parts of how they come up with the basic ed funding. Out of all those, the only thing that we have any input on is the ADM, the average daily membership, and the amount of our special ed students. Um, we have a great team that does our PIMs and our child accounting. Um, we rely on them to make sure those numbers are correct because that is the one thing that drives our portion
073of the funding formula. Um, the rest of that is all numbers that are created out, you know, other places. The average weekly wage, all those things go into that. So, I just thought you might be interested in seeing what all goes into that formula. You also have the same thing for the special education funding. Um that is also going to show you um all the different components of that funding source as well. Okay. Any questions on that section? The next one is some historical information because I think it's important to know um how we got where we are um and how that impacts how we go forward. Um again, you saw this sheet earlier. Hopefully this one's a little easier to read. That first one in mind at least was a little a true history
074of our fund balance. I wanted to show you um back even further. went clear back to 2004 2005. So you see where from 1314 through 1718 we spent fund balance as we talked about earlier. Um and then coming forward we we have not spent fund balance. We've actually had excess revenue over expenses each of those years. The next page shows you our millillage history. Um you can see as we go back through time, we did raise taxes in 1718 and 18/19. Again, those times when we were spending fund balance, we needed to raise um some taxes there to level out. Um but we have not since but you see the change from year to year and that's that rebalancing that I talked about. That's why you see a little bit of a change from 24
07525 to 2526 from 25.17 to 25.17 or I'm sorry 25.127 to 25.174. So when you're using this as a multiplication factor, it's 025174. So when you start getting out that far in the decimal, it doesn't have a huge impact um on anyone's taxes other than they'll see, you know, a little couple dollar change maybe here or there. Um that's purely rebalancing and we have to do that by law. And the the state uh tax formula, as soon as I put it into there, it doesn't. So we don't we don't have any choice of control. I mentioned the index a minute ago. The act one index is the amount that you are limited of raising your taxes to in the years that you can. Um, as you can see, it it did it was in the
076threes and fours. It spiked up to 7.3 and 2425 and now it's going back down 4.9 for 26 27 probably will go down a little further. Um, you are limited to that. That is the amount you can raise taxes unless you apply for exceptions which are very limited. It would have to be for some um special education type increased expenses or um some different debt payments with that or you go to referendum and you ask ask the taxpayers if you can raise their taxes. So those are the only three options you will have in the future when you need to raise taxes would be to stay within the index or to do those other two processes. The next one, you'll see this a couple times throughout the year. Um and this is for our last
077complete fiscal year of 2425. It's always interesting to know how do we how do we come about what we pay for things. So, this report shows you any payments exceeding $20,000, how we come to that rate. The whole first section's tuition. Um tuition for outside other education facilities is set by the state. The cyber tuition, as I mentioned, is set by the um PTE 363 based on our budget budgeted numbers. Um, as we go down into the transportation section, the um, propane, the different fuels used there, those are are bid out. They're done through an RFP. As you get down to our utilities, Verizon, we do that through. That's bid. Our phone service. Um, Penelch and National Gas, we work with a consultant. Those are contracted out. um that needs updated because the natural gas
078is actually done out further as well as uh garbage services. All those things we do um RFPs and we we bid those out. The water is non-negotiable. I've tried um they do give us a reduced rate in this summer because the students aren't here. Um Apple and those types of technology, there's a pepum bid out there that's like a government bid that we can buy off of. It's all been been out and verified. And then some of the different services, obviously our safety, our school resource officers, some of the different um behavioral programs down into our cleaning custodial um products, our athletics, they do bids for their um supplies and uniforms and things that they need. We get down to the textbooks and subscriptions. Those were all quoted or done through an RFP. And then
079down into um the construction items that we had the healthcare were in the consortium and uh Delta Dental, we negotiate the admin fee. The plan that we have is specifically called out in both of our collective bargaining agreements. So that plan stays the same. We don't change any of the benefits. Um it's the same plan. the insuranceances. We work with our insurance broker. We we bid those out every year as well as we do proposals from uh Knox Law and our auditors. We do multi-year agreements with them. So, as you come down and you look at that, the cost of our tax collection, um, our transfers to capital reserves, our wages and payroll, 98% of our expenses are all called out for you here on this report. So, um, there are just a few other
080obvious day-to-day expenses, expenses don't hit that threshold, but the majority of them are on here and show you how we go about making sure that we're getting the best price for the district. and you'll see one of these every fiscal year. The next thing I wanted to show for you, um, you know, we talk about how our expenses increase or decrease. Um, I wanted to to give you a history of our enrollment. This is based on the October 1st snapshot. We did that so that every year we'd be giving you a similar time. Obviously, enrollment goes up and down. People come in and out throughout the year. Um, so this just gives you one quick look so you can see how it's it's gone up a little, it's gone down. Um, it does fluctuate from
081year to year as well as the the outside cyber numbers are there for you. Um, and you can see we've had we've had a spike in attendance um in those facilities as well. the next set of um sheets um as well as our students know where our staff is, how many staff members, employees we have um on on record. Right now we have 332. When we do W2s at the end of the year, we'll do anywhere from 450 to 500 because we have people in and out. We have um lifeguards, we have coaches, we have other things that aren't part of our regular staff um that are supplemental positions. Um and this is going to go back and show you year-over-year um how many full-time, how many um you know, as you can see on
082this front page, we have a lot of support staff, which you know, obviously we need them to help us uh do the day-to-day education. Um, so as well as our administrators, our professional teachers, our nurses, our psychologists, our van monitors, um, all those types of things that keep the the wheels running on our our daily school process. So, that's just some historical information that I thought you might enjoy. Does anybody need a break? Get a drink, slice of pizza, cookie. >> We're good. All right. Does the state ever make any like look into a district's like does department of education look into like your proportion of students doing outside cyber is high or do they do statewide comparison that I'm >> familiar with? >> I was just curious where we were at compared to other
083districts and get you a number. >> Well, yeah. I was just curious. Now, all of the next tons of um folders go through each department and break them out for you so that if you want to look at just the elementary or you want to look at just the high school, I would ask you to go back to it should be a green folder for the cafeteria. We will take a quick glance at Lindsay's um budget because that is one of the other ones that you will vote on a proposed budget in April for not a ton in that folder because hers is pretty straightforward. She has her expenses, she has her revenue, and she feeds the kids. That's how it goes. So Lindsay is proposing um a 2,219,267 dollar worth of expenses as and
084she's requesting or she's proposing a budget with 1,82,186 of revenue. Um again, a lot a lot of her revenue is federal um driven revenue um with these the C program that allows her to serve free breakfast and lunch for every students is really what drives her reimbursement um at this time. So her revenue she's been working on she does have some obviously some capital expenses this year she's working on is she has a few build in for next year. Again, we've talked before about how that fund balance is is higher than what we're allowed to carry. Um, we are doing our best to spend that down. The last page in there does show the the history of her balance. So, coming into this fiscal year, she had 1,130,553. Her projected revenue and expenses are listed
085there. um estimating an ending balance of 930,939. Um and then with her revenue and projected expenses for next year, that would leave a balance at the end of that year of 513,000. We are to only carry three months worth of expenses as a fund balance. So, that's why we're continuing to work on on bringing that down. Like I said, hers is is pretty simple. It's really um her wages, her food, more chicken nuggets. Any questions about her or anything for Lindsay? She's here to >> What? What are we spending the money on? >> Wages and food. >> Oh, wages. Well, food's going down. 6:30. >> Oh. Um I think this year I budget a little high. So when I do my budget in December, uh I usually look at like where I'm at this time
086of year. So I was a little bit high right now. So I kind of backed that down a little bit and kind of I actually went through like each vendor and like honed in on how much I was spending and try to like button that up a little bit more. >> So more actual versus budget, >> right? repairs and maintenance on here. You have lost a question. Repairs and maintenance equipment. You had 12,000 on there. >> Is that is that the expenditure or is that what you budgeted? >> That was what I budgeted for school year. I was going to say that's >> so more more capital equipment replaced >> could be. Yes. Okay, that's cafeteria out of these other ideas for maybe some new things >> just to look at. Um, in there also,
087just so you have it, there's the the Jeff Tech's most recent budget that they gave to their uh board the other evening, the IU6 that you've already seen and approved. And then um all the other uh there's a you know what, let's look at the title one because you had mentioned title programs earlier. Um Dr. Gasson, did they get that sheet from you and put in? >> I didn't I did not get that. So I'll have that for our next meeting. I'm working on a um a quick reference guide on what each uh category in our federal programs does, what we're allowed to spend it on, where people run into trouble, just so that you have um something to reference whenever we start discussing what's paying for what and how and why. because it can
088get a little it can get a little confusing outside of carryover and the normal day-to-day program year fiscal year conversations. So in that title folder I we have it broken out for you by the the actual program. So you'll see your title one program, you can see all the different expenses that are listed for it. um the title two program and should be a title four page in there and then the title RLIS which was five and sometimes referred to as six. So we just went straight with the RLIS because that's really what um it is. is those rural low incomes. As you see, Title One, we use um a lot of that for uh wages for staff, wages, and as we call them, benefits and payroll taxes. Um our summer school program is in
089there. Does this put another social worker? >> Yes. So, that's not an additional one. In the upcoming budget, we have continued to plan for three and we continue to come up empty with um people to fill that position. So, we removed one that was split funded from the um PCCD grant, this the mental health and safety security, and we absorb that into title so that we have more money to apply to some of those larger safety and security uh needs that we're trying to attend to. Uh what did you want to use that for or what did you say you transferring it for to use it >> in the in the title one budget our consolidated application? We have we've been trying to find three. Right. So we have one in the high school, one
090in the elementary and there's supposed to be one who is split between buildings >> but we haven't found >> we haven't been able to find that and year over year that shows up as something that we have been unable to do. So instead of continuing to set money aside for something that we aren't able to bring to fruition, we removed that split funded. So freed up some more money for safety and security because I could absorb it into title one consolidated. >> We >> I don't know that that makes a whole lot of sense on the surface. >> No, I Well, we weren't spending it so you used it elsewhere. Was it entitled? Right. >> Yep. >> But that's what I guess I'm asking. What are we using that for? We cut an occupational therapist
091a year or two ago. We didn't do that back or did we do that through the IU? >> Um, what I can tell you from what I've been able to read and absorb. Um, I I don't know the justification for all of those things, I I really don't know. I know that it's it hasn't been there for the last several years. So, no, that has not been there. um we are having some discussion about how to meet the needs for for some of those things. So for example, we've had a um someone coming in once a week for our kindergarten classes to get a screener of what that need looks like so that we can use data to drive decisions. So we should we should have funds available if the need arises that we can
092support that. So, by by saying that we're absorbing this the school support therapist out of that other grant, that's not precluding us from doing something else. We still have um plenty of money. >> You you don't have this money for this third therapist dedicated to a specific position though. >> No. >> Right. Okay. >> But you could bring back for the kindergarters >> if that is information that we have that makes sense to do that. Yes. >> For the next for this year school year. >> Yeah. So when when we talk about carryover, um a lot of that is money that was set aside for something specific that wasn't ever used. So there's no plan connected to it. It just rolls over into the next budget where there's not necessarily a plan for it. And
093so you do what you can and then it rolls over into the next budget. And if you have something that works, um I don't I don't like operating that way. I think that if we have money available to us, we need to use it for its for its purpose. We need to figure out a purpose um that helps move our programming for our kids forward. So, as we start to look at the plans, what we actually receive as um as that aotment from the federal government, that will start to take shape. We don't know what that dollar amount is yet. So once we do, we can start being a little more clear about what bucket everything is coming from and what that plan looks like moving forward. There is also um we have a need
094for a behavioral support therapist. We're rolling that into federal program because we can and it's a need that fits into those categories um that we're able to use the money for. So, whenever I whenever I break all of that down for you, um, and we have a a conversation about what that looks like and why, that'll start to make a lot more sense. >> Thank you. >> A couple other quarters that often are of interest, and we'll just kind of touch on them real briefly. um the athletics. Um you'll have one in there that of course will show um their expenses by object as well as there's a different one in the back that's different from any of the other folders because I actually run it by sport for you as well. Um it's a
095a little lengthier report. What I tried to do down in the right hand margin is whenever it came to the total for a sport, I tried to call out that that sport that you would see something in the margin. So you would know to look at that area for that particular sport. But most of them have the identify the sport right in the description of the the line items for you. So, you know, you'll have volleyball, you'll have swim team, you'll have um all those different sports in there. Um as well as just the overview um and the historical book did have some increase because um we didn't have everything for this swim team building last year because we weren't doing home meets. So we had some increased expense there for the homies as well
096as the regular uniforms that were in rotation for this year and the uniforms that we brought forward from last year. I think that's all other than some transportation increases, a few other line items. um just regular expense increases. And the other one that's usually of interest um sometimes is the the tuition quarter. Um that's going to break out for you and show you the tuition that we pay for our students to be educated outside of our walls. So, um, when you look at that, you'll see anything that's a 561 and it says right there, tuition to other LEA. So, that's our students that are educated educated in other placement facilities. That's where we list anything for news story or if children are in placement in um some facilities in other school districts educate them or
097if we have um students for whatever reason we have to pay for them to be educated in another school district or school facility. The 562s that breaks out your charter cyber. Ours is all cyber. We don't have any um brick and mortar charters right now that we pay for. But I broke that out for you so that you can see that regular education versus your life skills versus um the speech, the emotional, the autistic. Everything that we educate students outside of our walls is listed there for you to to see. And even our our um our vote is listed there for you just so you have the historical picture. Um, obviously we're paying to educate students outside of our our roles there as well. Those are the ones I usually pull out and and bring
098to your attention is are there any in there that that you want to ask the administrative team about or anything you want to look at specifically. Again, they'll all set up so that you have that general overview as well as a 4year history. try to be as open and and transparent as we can um with the numbers for you. Again, obviously it's a lot to digest. So, please um send your questions. We can get the answers. We can bring them at the the March meeting. Um we will have the proposed budget. That will be our public presentation. At the April meeting, you will vote and approve proposed budgets for both the general fund and the cafeteria fund at that meeting. And then we will have until June to make any other tweaks or changes that
099you want. But I think with us having gone through it and already um tightening it up and bringing it down and with explaining all the new things that um that we have in this budget that we're able to have in this budget and still not raise taxes, I think is is pretty incredible. >> Great. Any questions for Susan or the administrators? >> Okay, so I will leave you with this. Budgets are like diets. You start with good intentions, but somehow miscellaneous ends up eating half of your pie charts. >> That is our fault. >> Well, thank you. I I appreciate your attentiveness and your questions. Um, >> yes. Thank you very much, Susan, and to your entire team. I know >> uh for a lot of >> I know you do a lot of this,
100but I know you have a lot of help. So, and thank you. a ton of help. >> As uh Susan alluded to earlier, to the administrators, um thank you for all of your work and to your staff and to the teachers um who helped put this together. I think we have a a good product here. Um again, if you guys have questions, uh email them to to Susan or uh Dr. K. Um or bring them to the next meeting. So, >> or stop in and see us. We just sit down and go through it together. With that said, I don't think there's any other questions. I'll uh adjourn this meeting. Thank you everyone. >> But there's still pizza and staff >> being here. Yes. And thank you Katie for the pizza.