001first item on the agenda. I buried my agenda. [Music] Deliberation of possible action to adopt a proposed tax rate based on the certifiable taxable values for truth and taxation publication. Mr. Brown, >> well, first first it's budget workshop right above that. So >> I ran right over that. >> It's okay. Okay, I just want to give rewind. Here we go. >> To work her magic and tell you all the all the good things she's done. >> So, dive in. I apologize. >> Oh, you're >> um So, I'm presenting a balanced budget to y'all. fruit. >> The one thing I'm gonna focus on because it's a huge difference than in older years will be how house 2's impacted this and then also um we just are doing this to ensure our fiscal responsibility and transparency moving
002forward. Uh our revenues and expenses both will be 22,872971 and this is just for our 199 budget. All the others the voting part isn't necessary for house bill 2. A few things that are impacting the budget. The two greatest are the teacher retention aotment and the support staff retention aotment. So I'll get to that here in a minute. How the numbers that are behind those two things. Um so also we have a small basic aotment increase an aotment for basic costs and those are more directed toward maintenance and older buildings and everything but we're able to manage that one way so that we can direct those funds towards payroll. um safety funding was doubled. SPED has the initial eval at 1,000 each and then there's a new intensity on the model of sped funding as
003well. So all of those are what makes when we get to payroll possible. Next page you'll see your tax rates and there's some scissors there because that's what we've been doing the past few years. And I'll let Mr. Brown, if you wanted to touch a little bit on this one. >> Well, and if you look down, you can see on this slide our historical tax rates. Um, and I just want to make something clear because this is when we get to down when we get down to the proposed tax rates uh later on in this meeting. Our our proposed tax rate for INS is going up. Um, and that's due to some of the we we've done well on our bond sale and the strategy, but because of the volatility of the bond market, we're
004having to increase those pennies in order to pay off those bonds. Um, so the the INS rate is going up. However, there is also tax compression that is coming for the uh the M rate. So all in all and and this is what I want to make sure and be very clear. This is the same as it was last year when we were the Vader. The total tax rate is not going up. In fact, it's actually going down just a smidge. Um if you and I'm not sure what the technical definition of a smidge is, but I think this fits in it. Um so the total tax rate is not going up. uh our our community people should also see on their homestead they will still see the benefit of the extra $40,000. Uh so
005the t their tax overall tax um does get some benefit from the the homestead exemption. Um if there if the taxes do go up it is because appraised values have gone up but it is not our tax rate. our total tax rate is staying the same and doing that we are able to um to fund our schools to pay our teachers and we're also working a little magic with this. Uh Mrs. Morz has worked some budget magic and in a complex situation and she's about to get to that as far as salaries and so stay tuned. But that's I I just want to make everyone clear. INS rates will go up, M rates go down, but the total tax rate is staying the same or a smidge lower. >> Smidge generally accepted accounting terminology. >>
006Yes. >> Uh the next page is your assessed values for the past five years. Well, past four and then now including this year. And then if you look at the two pages behind it from the appraisal district and it shows, and the reason I'm bringing these two pages up is because if you look at the column for this year's assessed values and the column for last year's, you're not really comparing apples to apples because last year you were at the $100,000. Um, so it's the second page, the one that in red says without Senate Bill changes. If you look at those appraised values, that's coming in at the 1 billion27 number. Whereas last year, certified taxable values were lower than that at 1 billion204 or billion, I'm sorry, 204. So this year, I have to
007use the number with the $140,000 exemption, not the 100,000. And that's coming in lower, of course, because of the $40,000 extra exemption at 1 billion178. So even though it looks like our certified values went down 2%. They you're not comparing apples to apples in those two years. So that's the difference on those >> that extra $40,000 exemption is in this this number. >> Yes. >> The 178. >> Yes. So that brings us to that's just a part of our revenue as y'all know the local revenue which also includes a few extra things some miscellaneous revenue our gate fee revenue very small things puts us at about 9 million too and then our state funding is actually almost at 13 million the federal ederal funding is at about 160 and then transfer in that's more federal
008and state funding is at a little over 500,000 giving us that 22 million8 number. >> What would fall in that transfer in >> that's going to be all of our um title funds. So title Okay. >> I got >> and few other random grant type things that come into play. So this next page, your overall expenses by function is actually what y'all will be voting on function and then how much is budgeted per function. As you can see, instruction is 52%. There's only about three categories that have any actual capital expenditures. So those are ones over 10,000 in aggregate spending. And that's going to be, of course, as we know, in transportation, the bus. In extracurricular, we put in hurdles. And then that's a one time spend, a new thing this coming year that's been
009requested. And then there's some more uniforms that still need to be taken care of. And then maintenance just has two requests. And that's a new lawn mower, riding lawn mower, and um a maintenance van. And these are just things that these uh department heads are looking at that we may get another year out of things, but it's going to be soon that these things need to be replaced. And then also, y'all can keep it on your radar. I can't put it in this next budget. I can if we make some adjustments I guess but um would be the tennis courts as y'all all know band instruments a lot of them are or I can't tell you the number I say a lot I don't know but many of them are coming back to where they
010have to be retired instead of being um >> repaired >> or refurbished. >> Yeah. And I was shocked when I first got here. I mean, we're talking 15,000 20,000. It's a lot every year to maintain those things. So, getting new ones may cut those cost down. And then junior high stage lights. Uh I think they're looking into them to see if they can repair them, but each light is I think he said 7 to 8,000 and there's eight of them up there, but they need to be able to move them in for a place and everything. So, that's another thing to keep in mind. Um, see I have the percentages, how much each function is taking up of the expenses. And so those are over there to your far right. Of course, maintenance on all
011of our buildings comes in second to student instruction at only 12% and then the rest of them are all a lot smaller than that. Another way to look at budget is by object code. So your 6100s is all payroll. 62 is any contracted services. 63 are general supplies, technology supplies. Um so not just supplies but like your Chromebooks also. 64 is a lot of training and travel. 65 is actually that debt payment for the lights at junior high from a long time ago I somewhat a long time ago and then 66 is your capital expenditures and the 8,000 are the transfer out so that's the transfer out for the 50,000 for the football filter theund 150 of it is going to be to support cafeteria help them make ends meet and then another 150 is
012to support Ranger Roundup and help them make ends meet as well. Keep in mind Ranger Roundup, we're actually about 250 the first few years that they opened up. So, keeping it down to 150 is really actually a lot better. Even though um so payroll There's a few things on that one. You have your packet that uh we'll entertain later, but some highlights of the packet are I still included all of the step raises. So on the teacher category, you go from year say four to year five and that's a $500 increase. Those were all still included even though the teacher retention aotment said we only had to give 8,000 above whatever they were making last year. And there are school districts that froze their pay schedules this year and only gave the teacher retention aotment
013that the state's funding. Um also on the parah scale they get a step raise each year also that's included hourly such as cafeteria custodial custodial they get an automatic 10 cent increase each year and that's included as well on top of uh bullet point two the additional a dollar per hour for all hourly staff. So that's your era's transportation, custodial, maintenance, food service. Anybody that has to be on a time clock is included in that dollar an hour. >> So let me just cuz cuz Britney's about to start digging into what she's been working on for the past two months. Um and I just want to you make that clear. What we are proposing is that we raise our non-certified personnel a dollar an hour um in this budget. Uh this is something you know
014you guys know that's that's a concern of ours. It's a concern of mine. These are our least paid people honestly and they're the ones who inflation hits the most. And we frankly we've been a little bit behind in the area and in the town in the community in our non-certified uh pay. And so um Britney has has worked very very hard to incorporate this. Um and that's that's the first of our our um raises that we're talking about. >> Um so that funding well I'll get to how that equals out later. Oh, I guess I should say that. So, there was the staff support retention aotment for our size district. It came out to about $75,000. And when we get to the next page, you'll see that that was really nothing compared to what we're
015actually looking at giving. Um, the next thing to discuss on this would be the support staff. Well, that's also part of the dollar an hour one. Whatever that a lotment doesn't cover is actually just a local piece >> on bullet point four teacher retention. So it's very clear and easy to see that the teachers that are 2 to 3 years they're the 4,000 and then the teachers 5 years plus are the 8,000. We are proposing a $1,000 for any teachers that are zero to two years so that they receive an incentive as well. Um what the teacher retention aotment will not fund is counselors, seals, instructional coaches, librarians, RNs, and all of ours are over five plus years. So, they will all be receiving a local stipend at $8,000 each. And then, as y'all know,
016we didn't put the administration on this at all. Your numbers that y'all can see what all this is really affecting on the back page. So, for all the hourly that get so a dollar an hour will increase a little over 450,000. and that's out of local. The number of teachers we have that are zero to two years are exactly 30 and that's 30,000. Teachers that we have that the state will re uh fund us for that are 3 to four years are 22 and so then that's 88,000 and that's um an increase from the state. And then teachers that are five plus years that will be funded from the state as well. We have 80 of them and that's going to be 640,000. The 13 that the state will not fund us for, that'll be
017104,000. And if you look at our payroll from last year to this year, because keep in mind, we gave the one time fader payment instead of putting it throughout their check. So from this time last year to this time this year, any of the teachers five plus years see a $12,000 increase. Um last year at this time our payroll was a little over 15.5 million. In this budget it's almost 17 million >> which last year at this time it did not include the Vader. >> Correct. >> And how many less employees do we have this year than last year? you know, roughly we're down five, five and a half right now. >> Okay. >> Yeah. >> Britney's looking at me. She and I have been talking about this >> students. >> Yeah. So, we're going
018to be working. I mean, attrition and it's something we're just going to have to do. And we talked, you know, a little bit about some of the classes that are coming in very small. And those are some of the first places we're going to have to look at moving personnel and not hiring back. So, but and and just and if you don't mind, Britney, just to kind of summarize what what Britney said because I I want to capture what she's what she's saying. The state funded $4,000 and $8,000. They're giving us that money for teachers that are three and four years experience and 5 years and above. um they provided a little bit a smidge more money for everybody else which ends up leaving being like $75,000. Um so we are we were faced with
019the choice and some districts are having to do this. We were faced with the choice of extending the raises for the teachers that qualified and everybody else too bad so sad. Um Britney has that that's not satisfactory to us. you know, we want to honor all of our people. So, Britney has over the summer, her and her staff have taken this complex situation and worked it so that we can provide the we can extend the raise to those that the state said didn't qualify and also provide an hour raise for an hour a dollar per hour raise for a non-certified staff. Um, I think you that makes that I hope that makes a statement to our community, to our people of how much they're valued. Um, I hope that makes a statement to our community
020and our people that um that we appreciate the work they do and want to take care of them as best we can. Sorry. Go ahead, Britney. Uh so the challenges going forward even seems like every day we're still receiving emails on what exactly the parameters of house house bill 2 are. Um but I don't see much fluctuation coming before we actually approve this budget. Um our operational costs are always rising. And then of course the one yall know that our report every month is the enrollment variability. That's something we just can't sustain not looking at attrition going forward. Uh the other fund y'all will vote on on the 25th is the food service fund. And this one they reduced a little over 100,000 from fiscal year 24 to 25. And then on this budget, I'm
021reducing them a little over another 100,000 from fiscal year 25, what's currently appropriated. And that will bring them down to a little over 1.3 million because their food costs of course are rising and >> Yep. >> Not much help in that department. [Music] Good job, Rick. Any other questions? Well, while I have you just a moment, I want to continue just to sing Britney and her team's praises. You know, the business office, anybody who handles money, always often gets the reputation as the no people. Um Britney and her team uh if they if there's anybody that attaches that reputation to them, it's undeserved because Britney has and her team have been working hard to make sure people have what they need and they she has done an amazing job in a very complex situation of
022bringing a a pretty solid plan to us. >> So thank you Britney. >> Thank you. >> Appreciate you. Anything else on discussion or action items now tax rate based on certified values. Okay. As you guys you've seen in your presentation um we're proposing a tax rate of speaking of seeing in the presentation. There we are. Um, >> why don't you take this, Morazz? Make make sure we dot all the eyes and cross the tees. >> Thankfully, that's not till next meeting. Um, but this one, I just need y'all's approval basically to publish this page in the newspaper so that the community understands that there is an open forum on the 25th to for anything for the tax rate and budget. >> We need a motion to place that on the agenda. We did last year.
023>> Chair would accept a motion to be able to place the budget meeting to discuss the proposed tax rate on the August 25th meeting agenda. >> Motion. >> Second. Moved a second to place the public meeting for the budget proposed tax rate on the August 25th regular PISD board meeting. Any additional discussion? Seeing none, all in favor? All opposed? Motion carries 6. Deliberation of possible action to set B to give A. We just did that. [Music] So on on number A, we're setting the proposed tax rate. Uh and if you look at your if you look at this the truth and tax taxation, and I'm trying to find it. I always have to look for it. Thank you. Uh we're proposing the tax rate for maintenance and operation be set at 7122 per $100 evaluation
024and the um INS tax rate be set at 31 per $100 evaluation for an overall tax rate of 1.0222 0222 which is a smidge lower smidge lower than last year. >> Lower's lower is lower. [Music] The chair would entertain a motion to adopt a proposed tax rate based on the tax roles as we see on our handout. Let's make a motion. Is there a second? >> Second. >> Moved and seconded to approve the the proposed tax rate, the adopted proposed tax rate based on the certified taxable values as presented. Any additional discussion? Seeing none, all in favor? All opposed? Motion carries 6 down just a smidge. Next item, consideration of possible approval to authorize superintendent to approve endofear budget amendments. Mr. Brown, >> the end of the year budget amendments are simply cleanups. Um, most
025of the time it's just to cover where there might have been a little overage. um and provide for uh really most most of the reason that we do amendments is to provide for anything that comes in that comes in like August 25th that we need to make sure we get paid in in this year. So we've got to make sure there's enough money in each each of the line items the 6100 the 6200s etc to cover anything that might come in here at the end of the year. So this is really bit of a formality but it just authorizes me to as as we need to set that money aside to go ahead and approve it. >> So move >> second giving you approval basically through 831. >> Yes. Right. For the amendments >> be
026to September I think >> this fiscal year. >> Yay. >> Yeah. For this fiscal year only. >> You guys would have to see anything else that comes up. this fiscal year. >> Yeah, just you might call it just an audit cleanup approval. >> Whether or not we needed a date on there, but if it's specifically for this fiscal year, we need a date at the end. >> Yeah. Okay. It's been moved and seconded to authorize the superintendent to approve end of year budget amendments for this fiscal year. Any additional discussion? >> I guess there's not anything crazy that you're anticipating. >> No, Britney. I don't think think >> there's very little very little we're even looking at amending right now. Correct. >> Maybe the $6,000 payment because I think I ran INS right down to
027what? >> But I can look at that before. >> Yeah. >> The 25th. >> Yeah. 6,000 in crazy to you, is it? Uh not quite sure. >> That's about what our first payment is. You know, that's >> Any additional discussion? See none. All in favor? All opposed. Motion carries. So, thank you. Last item, consideration and action on resolution relating to the adoption of the district's 2025 2026 compensation plan and providing for other action incident and related thereto. Fred wrote that. >> I think he might have in this you guys are adopting the compensation plan that you have in your packet there. Again, this reflects the $8,000 raise from the state, the extended raise to uh certified personnel, extending the the raises that the state didn't give us money for, and also the dollar per hour
028for our uh non-certified personnel. >> Who who all needs to abstain here >> due to the raises? >> Since it's not specific, it's everybody. >> That's true. It's not a specific contract. If it was a specific contract. Yes. But this is >> okay. >> That's a good question. >> Yeah, that's what I was asking. >> Wanted to clear that. Not after. >> It's a good question. >> One, two, three. >> We wouldn't have >> We're good. >> Good. >> Yeah, >> we're good. Okay. Additional discussions, questions. >> Motion to approve. >> Second. Let's move a second to approve the salary compensation plan as presented. Any additional discussion? Seeing none, all in favor? All motion carries. 6. >> Thank you everybody. end of the line >> on the date for the next meeting part B on
029we need to set the date for the >> is it was it >> didn't we didn't it on 25th >> it's on this page but we didn't >> we did it in order >> yeah we did >> cuz we did B and then A and then went CD >> okay >> so yeah we had set the date >> August 25th 6 >> August 25th for the public hearing okay >> so we're good on >> 6 Yeah, this meeting