001call this meeting to order. Thanks for everyone coming out fitting into this tight space tonight for the school board meeting. Um Dr. >> Awesome. Uh let's do a roll call. Uh Carly is not present. Joel, >> I'm here. >> Sarah >> here. >> I'm here. Tom here. Leah >> here. >> Jessica >> here. Could we all stand? >> 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. Thank you for members and Jennifer. I entertain a motion to approve or make any revisions. Motion to approve. Second. Got a motion by Leah, second by Jessica. All in favor? >> I. Any oppose? >> Great. Motion passes. Dr. Selena, would you like the honor of introducing
002their student spotlight? I tell you what, we are in for a treat. I feel so badly because um we've had to put our dear Finley off for a little bit. Where's Finley at? >> Finley, bring your mom. bring your whole family in which you'll bring them all in the whole look at this fan club. What a beautiful fan. >> Um and then uh Mr. Stack, Mrs. Shields, and Mr. Nichols, come on in, too, please. You're part of the Finley fan club, too. >> Mr. Nichols, we were we were in a bonus. Um, so I put out a message to all my staff from pair professionals to related arts teachers to classroom teachers tell me about kids who are doing extra special stuff. It's pretty rare. I think it's only happened one other time that we've
003had the same kid nominated by two different adults. Finley's g. So, um, I have a few things Mr. Stack shared and he nominated her from a PE class. Uh Finley is always setting the example for her classmates to follow. She is constantly doing the right thing, following the group plan and encouraging others to do so as well. I know that I can always count on Finley to help out another student or to be the go-to for a demonstration. She is the definition of what it means to be a Viking. >> Mrs. Shields is her first grade teacher. And again, this is a first grader, so we've got a whole another year. She's going to be a leader next year as a second grader. top dog in the building. It's awesome. So, Mrs. Shields had shared
004Finley is constantly following the expectations without having to be told anything. She knows the group plan well and serves as a wonderful role model for other students. Finley is always very helpful and caring towards students that are struggling with an activity or problem and will often take time out of her day to help a friend. So today we're um celebrating Finley. Thanks for being a great Viking. >> Really? Can you tell us all the special people who are here with you tonight? >> Shy are we? Who are who are those people loving you over here? Is that mom and dad? And then we got grandparents up here. My mom and dad right here in the corner. >> She's really all these people love and care about you as do your teachers who are here to
005help support you too tonight. Thank you to our teachers for bringing out the very best in our young people and the partnership and friendship we have with our families. It means more to us than you can imagine. Uh we're fortunate to have here with us uh our board liaison to the primary center. Uh his name is Mr. Thomas Schlingan. And would it be okay if we took a picture with you maybe out front uh as a whole family and then if we could put you on our district's Facebook page, you'll be trending in no time. Excuse us for just a moment. Then we'll just be a minute and Heat. Heat. Thank you. So many people. I wonder. So those are agendas. They are still a good type in the URL. Probably autoop. So we switch.
006Thank you. That was great to see grandma and grandad school. I think she was going to spend some time with her family. Why don't we art? Yes. And then school is wonderful. we get all of these wonderful people here to honor tonight as well. Um, our item number four is board recognition of the art show participants. Dr. SW This is one of my favorite times of the year when our board has the chance to come out and see all the great artistry of our young people. Just magnificent. No doubt it all comes from mom and dad's talents, right? Is that what it is? I I just we we so enjoy what you have done and the gifts that and talents that you have. We actually as a team all go out to the art show
007every day and we select a piece that speaks to us um individually. And so uh I've placed uh at each board member's table a certificate as well as uh the name of the person that the board member has selected. And my friends and colleagues in the senior leadership team, I have their certificates here. So if your student is here, won't you please be sure to uh recognize them? And uh we'd love to just talk with you about uh your piece. What prompted you to create this piece? Why is it uh something that uh moved you? And then uh maybe we'll see if it's for sale too because we'd like to decorate these these walls cuz they look a little bare, right? Uh but uh on behalf of the board and on behalf of our our
008faculty and staff, we truly are grateful for giving of your time and talents uh and and to the community and sharing with us. So um Mr. President, would you mind just referencing who your student is? So then that way you guys can kind of meet together and then we'll go around the table and um that way you can connect with the applicable board member when you hear your name if that's okay please. >> Yeah I get the honor tonight very creative young woman and very glad to honor you tonight and hear a little bit more about your work. >> I have family talk about tiger. Thank you. >> I have Kyle. Please sitting right behind me. >> That's perfect. Can I have Sophia? All right. Who do you have? >> Oh, I've got a P.
009>> She unfortunately is not. She's setting >> her. I'm sorry. It's okay. Meet up with >> I'm Delilah. >> I have Roie. Unfortunately, it looks like she's not going to be here tonight. How about you, Lexi? Lexi also sends her for regrets. And last but Derek. >> Derek. Is Derek here? I don't think I saw Derek. Yeah, some regrets there. Um, but we will be sure to collect their certificates. It's um baseball softball season now. And of course, we know we've got uh some important uh big uh band concert coming up here later on this week. So, I'm sure that they respectfully accept their regrets, but why don't we just take a minute to break out uh into our into our areas and let's have some conversations. >> We are on to school news. Hey,
010since you're here, you got Okay. Um shows this week. So, hopefully you guys are going to everybody Yeah, I'm excited. It'll be good hopefully. What's the theme? >> Um, we are doing the greatest band show. It's a greatest showman spin. >> It's really cute. Um, I know a couple forensics kids qualified for state this spring break virtually. That's about it. I hope everybody had a good break. Start fourth word. Yeah. Huh? Sure is. They weren't kidding when they said it's a marathon. Pushing through to the end. You know, board members, tomorrow is an important day and then we have elections and we want to thank our very own Jessica for willingness to take on another tour of duty. And uh we'd also take this time also to pause and thank Joel Craraven for his outstanding
011service to the board. When the board meets here in a couple of weeks, the next time we meet, we'll actually have a little celebration in honor of Joel. And um assuming all things play out the way we anticipate, uh the other contender uh is Elizabeth Gra. Elizabeth um apologizes for not being here tonight. She is um also part of the green team here in town and does a lot of work on environmentalism and actually done a lot of work also with our students relative to this. So I think we'll really compliment this this board during that even move forward. So elections please don't forget that tomorrow also tomorrow we have a summer school registration um word is out when faculty and staff continue to remains by availing themselves throughout the summer. We also have opportunity
012to hire um uh aspiring staff as well as um young people. Word went out to all of our high school students. I think some of our eighth grade students today Sarah's around she went to her son's baseball game for a few minutes. Um so we'll be looking for their help. Um and then uh tomorrow, I'm very excited to tell you, we have a groundbreaking ceremony that gets underway at 8:30 in the morning over at the primary center. Upon checking the weather, it says it's going to be 17° with the wind chill. So, we're going to move her inside, I think. Um, nothing else. >> Well, we'll probably just have some quick pictures outside. Uh, they've got a big mound of dirt in front of the primary center sign, but everything else we'll have some tubs
013and the kids can kind of lift and put it from one tub to the next and have a really good time doing that. Um, I'm pleased that a number of our high school students will be there. Uh we've asked our gymnastics team to join us as well as our uh spirit squad and jazz band. And then uh we also have our 3K students who'll be the first group of students to inhabit that building. They'll come up and celebrate with us. We have a wall that's been created. They're going to knock that down. Thank you. Uh and then uh last but not least in my uh school news notes is I wanted to uh personally invite any board member who happens to be available this Wednesday evening at uh 5:30 p.m. the Dane County School Governance
014Consortium will be meeting at Oregon High School. 5:30 to about 6:00 is supper and then 6:00 is I think going to be a great program. Uh really us putting our nickel down on where we want to go with the consortium, harnessing the strengths of all the board members throughout Dayton County, harnessing the strengths of uh superintendent around the county and and working uh towards a common unifying mission in support of uh our young people and staff who love you. So, I hope uh if your schedule allows um and if you haven't had a chance to sign up and you still want to go, let me know. Um I'd be happy to see to get a space saved for you. >> What else have other good news? >> Uh April 17th will be the fancy pants
015dance for the PTO. >> So, if you're looking to get fancy, we have an auction and it's a good time. You had to change the name. It was mini prom and got very very complicated in tiny human life. So now it's pants dance special. >> How about you have a few? >> Oh, I just have one. I I was able to go to the FFA banquet and that was a nice night of celebrating the things that were able to do a lot of different uh accomplishments in the FFA world. Was it was a good night and it was really well attended again. I didn't know any school news. Uh Dr. there Wednesday. I can't remember by our I'll take care of it. >> Okay. Is anybody else that's interested at least they've saved a spot
016for you? >> Thank you. >> Okay. Yeah. How about I just do that and then maybe we can cancel it. Wonderful. >> Thanks everybody. On to our uh consent agenda. Personnel transactions board members. There is an addendum to tonight's personnel transactions. Please entertain a motion that after a chance to read that motion to approve agenda. Second motion by Joel and a second by Sarah. All in favor? >> I. Any opposed. All right. Motion passes. And onto our financial reports of April 6. Dr. SL call. Not at this time. Uh though I do want to extend a step of gratitude on behalf of the board to Mr. Craven. I think this will be his last review. One more one. Sorry about that. Scott wasn't going to let me created this next month. Thank you. Absolutely. Entertain
017a motion to honor our financial reports. >> Motion to approve. >> One second. Motion by Jessica. Second Tom. Sorry. Second by Tom. All in favor? >> I. Any opposed. Great. Motion passes. Uh I threw this uh item on and it was mostly just to change a little bit. Well, there's two reasons. One was to put Brian on the spot. Thank you for all these of service to the district and I know like I'm sure other people will have things to say to but just personally and professionally thank you for everything that you've done for all of us here uh really important work and I feel like I've only been on this board for 4 years others have been on longer and seen the transformation over time kind of just our commitments to student belonging and
018um really creating true opportunities for everybody like thank you thank you very MUCH I APPRECIATE I WOULD LIKE TO and then so that you know how you replace you know Brian has left our young people and our staff and we're so grateful for him and another opportunity for him to help another community become even stronger. And so, uh, we're grateful for it. How many have ever heard of the game, uh, six degrees of Kevin Bacon? >> The idea behind it is that you can connect Kevin Bacon any to anything within six connections. Well, I feel this way when it comes to Brian because if you mention a name, we can find a way to connect them to Brian in some way. And so, it's kind of funny. He's helping us recruit um people and so
019it's helpful for us to have someone who is so well lauded not just locally but uh around the state and uh knowing that Brian has such investment in making certain we get a good receipt. So uh the position has been posted thanks to Aaron Esinger we're well ahead of schedule in this regard. Um we have a number of applicants who've already uh put their name out. Uh we broadcast the net uh wide uh and um I believe the advertisement closes uh on the 17thish there 13th the 15th Wednesday. >> Yes. >> Tax day. >> Yes. >> And then we hope to um screen in a series of candidates and I'd like to extend a note uh to board members if your availability permits. Um, I know the timeline that I think I did share with
020you. If I haven't, I'll be sure to share with you again uh uh our goal is to maybe have our first round of interviews um Tuesday, April the 28th. The response we've had from our faculty and staff about wanting to serve on the interviews has been very positive and we're grateful for that. Um, again, just shows the level of commitment they have to our program and the well-being of our of our program. If you cannot make it on Tuesday the 28th, that's our first round uh with the senior leadership team as well as a lead of Martinson uh as well as I'm trying to get a couple of students chancing to do something on May the 5th and this would consist of committees uh two two committees and then I always like to see um
021some kind of activity uh that that person can uh kind of call it an in basket out basket activity. What are the things that you might do in the day of a life of being the director of student services? Um you have many things happening. How do you prioritize it? How do you think on your feet? Those those sorts of things. Uh and then ultimately we'd love to have a recommendation to the board of education on or around uh May the 18th. lots to do in the interim. Uh one of those uh processes actually begins tomorrow. Uh we will begin visiting with uh faculty and staff um to garner their input. Uh what are the strengths within our program? Where do you see the need for our program to be growing and going? And then
022lastly, what questions might you like to have considered uh in this process? So we'll be meeting with district office uh staff here tomorrow and then uh be meeting with any interested faculty members on Thursday afternoon as well. So uh an ambitious timeline uh because uh this is an important position and we want to make certain that we we find and recommend to you the very best. With that, I'd be happy to answer any questions. I know Gary would join me in that. anything we can do to help uh give you >> depending on time and unless somebody else is interested I would be happy to join us. Yeah. >> Either one or both or >> Well, I I again it depends on the time. I know the first one I already have three things I
023eat. So, um but if it's during the day, >> it will be during the day. Yeah. >> Yeah. If you let me know what time and look at your calendars, folks. Uh no pressure. I know that you're also very busy, but I know this is somebody you will work very closely with as well, and we would welcome having your insights. Both of these events would happen during the day. >> So, depending on time, I could do the 28th. >> Okay. >> Maybe move some around. So, >> well, I'll just put it down for now and then I can circle back with you all uh letting you know the times once we identify who this can. >> Yeah, I'd be interested too. Would you notice a a candidate for this if there's not for the >>
024role to help out and if one of those two it looks like both dates might be great. So then we'll have you. >> Thank you everybody. >> We'll continue to be posted though. Brian again put you on the spot, but just like what's your thoughts as as you like you're closing up shop around here of you know what's your proudest of which what you're hoping that continues that kind of thing. I think that you know when I think about the job right there's so many elements to it and you can really take it from a perspective of law law right and I think to have the balance of law and relationships um as equally as important and I've talked a lot about that in this team with school safety right you can do process procedures
025and protocols around school safety or you can do the school side and if you can just meet in the middle, right? You can have the policies and practice the procedures and think of reunification as the first step of trauma healing, right? And not adding to it that if you can do those, if you're looking for people and I think balancing those two things together in a meaningful way is is how you move forward in a great perspective. That's the what I try to balance both both rules. Thank you. All righty. Uh, next up, the investigated school finance from SC as a result of the feedback they provided around the videos and thank you for suggesting that exercise. I think it was a great learning experience for us all. This time there were two themes that
026seemed to emerge uh in the board members interest. Uh one was with regard to um the section related revenue and the second one was around just the timing and the processes and procedures uh around calendar. So, I'm going to pull up the materials Scott and I created for this uh discussion and then um Scott, do you want to kind of walk us through the revenue limit worksheet and how you color coded this so nicely and Sure. Um well, good evening everyone here or good afternoon. It's light outside yet, so say good afternoon. Um thanks for having us. So, um, for those of you that have served on finance committee, um, for, you know, any extended period of time, you may have seen us go through a revenue limit worksheet. And, um, Lee and I have
027had discussions over the years just about her experiences with revenue limit presentations or hearing people, you know, refer to the revenue limit and how complicated it is. Um, I remember when I got an internship when I was teaching at Monona Girl High School, the first thing the business manager said on my first day and I really I mean I took two classes like that was it is he gave me the revenue limit worksheet and it was like wa what is this? What was this all about? >> So as I get older reminds me of how long revenue limits have been in place and they've been in place since 93 94. Um, in my example was like around 2003. So, um I didn't go quite that far back, but um revenue limits um define, as you
028all know, how we calculate our tax levy in October. It also helps us determine budget forecasting because 85 to 90% of our revenue comes from this worksheet. And I think if nothing else, what you can take away from this discussion, and again, I know some of you have been on finance committee, so you've heard me talk about this, is just keep in mind that whatever the state determines to give us in state, you know, October 15th is when they tell us our official state, right? That's the last variable that we need to calculate a tax levy. And that's why board members, you've been so kind as to moving our second board meeting in October to the fourth Monday of the month because of that reason. So, thank you as always for allowing us to do
029that. So, um just as a reminder, once the state determines what the official general state aid amount that they are going to give us, that helps us calculate our tax levy. And that's probably the biggest piece that you can take away from this. What I've done is similar to what we've done in the past is um and Steve, thank you for putting the worksheet up. If you're following along on your computer, it's a PDF version and there's a page one and a page two. But the reality is the worksheet is intended to be one page. Um page one is the left side of the worksheet. You see that black line sort of down the middle. And then page two in the agenda is um essentially the calculations. So what I'd like to do when we
030talk about revenue limits is go through the numbers from the top and the math plays itself out as we go down the stream. The purpose is really not to know what gets added and subtracted and multiplied and divided, but rather just that there's a process that we use to get to the eventual what's our state aid and what's our tax levy. So again, I'm going to refer to page two, which is the right side of the screen. And all the information that's on the left side is information only. So we pull information from the left side, throw it on the right side to do our math. And that's how our calculation is done. So what I try to do is colorcoordinate cells so that when you see a green cell on the right side like
031the upper right corner you'll see a green cell that corresponds to all those green cells on the left side and then we'll go from there. So um I'm just going to go right into the calculation to get through this quick cuz we really don't want to spend our entire time just talking about the math. Um, but when we start the calculation, I'm going to start at the green cell in the upper right corner here. We start with our base revenue. And our base revenue is given to us from data from the previous year. So all of the green numbers on the left side is the different types of revenue that we received in 2425 last school year. Okay, that those numbers when the math is done gets us to $30.3 billion, which is our starting
032point in the upper right corner. Okay, the revenue limit takes threeear averages. So even though we're always concerned about enrollment each and every school year, it's only onethird of the piece because the revenue limit makes us use a three-year average. So, from a math point of view, we take our 3.3 million number on the right side and we divide by our old 3-year average. And our old 3year average means our previous 3 years. So, 30.3 million we divide it by 2,244 kids and we get a the yellow amount of 13,510. That's an average of these three boxes here. The average of the three red boxes. Correct. M. So, um, doing that math, we get $13,510 in yellow. That's called our $2526 base revenue per member. Okay. The next line you'll see in gray is $325,
033right? We know $325, right? Because when the state adopted its benium budget, it said we're giving $325 for the upcoming year. Okay? So, right out of the gates, just we'll put pause in for 10 seconds on this math. A lot of people think when they hear $325 per kid, they think you take your enrollment 2,21 2200 kids, multiply by $325 and you get 700,000. And you think, wow, because who who wouldn't think that, right? I mean, that to me that's almost common sense. Um the reality is there's so many variables that play in the revenue limit. You'll see that we didn't exactly quite get that. Okay, so green divided by red gets us the yellow. Okay, that yellow $13,510. We're going to add $325 to that. Okay, because the state allowed us to do that.
034And we're going to move down to the next yellow, which is um 13,83571. We added $325. Okay. Then the calculation says we're now going to multiply 13,835 by our new 3year average, which is the blue. So the blue section on the left side, okay, is an average of the last two years and this current year. So it's our current three-year average. Okay. I will point out this just as a side note for a second. You'll see that our old three-year average and our new three-year average and Steve if you could scroll up just there you go. Thank you. You'll see as three-year averages declining enrollment. We were at 2244. Now we're 21.89. So not only recently have we declined each and every school year, but we're declining as a three-year average. And why that's important
035is because when we ever see increases in enrollment again, we won't see a significant impact that first year because remember it's part of a three-year average. So you really need to see that grow over two and 3 years before you start to reap some of those increasing enrollment benefits. That's just a little side note, but just keep in mind it's a three-year average. All right, back to the right side, please. So we take 13,835 and we multiply it by our new blue average student average of 2,189 and we come up with an orange figure. Okay, this orange amount this 13,835 * 2189 equals this number over here on the left 30,286,000. The problem with that, Steve, if you could scroll up just a tennis. Thank you. if if we landed on this number 30,286 cuz
036that's what the math is here that number is less than where we started. So that's sort of a wrong deal, right? So what the state says is if that were to happen in your math, we will artificially insert a number in the cell to at least make you whole. And that's what's happening here. So we needed the state to add $31,000 in the cell. So now we're ending our math with where we started. So that's >> So why do we do all the middle steps >> to give us the dirt master that is >> because as you start growing your enrollment then that math's going to be important because then you'll start to see that number be higher than what you started with. you don't have the declining enrollment exception. Good question. Quick question, Scott.
037So I I would be curious, obviously I don't have the data, but statewide, what would that artificial number be >> as a as an average? >> Yeah. Yeah. I There's a lot of districts that are at the moment, right? Yeah. I mean, we're we're being told around 70 75% of districts are >> So what So what are they kicking in currently to make everybody cool? I I guess I Yeah. Well, that I I I don't have any idea. Just a curiosity, I guess. If I >> If you got 75% were defining enrollment, say they're all at 30,000. And how many school districts are there in the state? >> Yeah. 400 something with 75%. You could do some math. They come up with >> I can't do but Scott probably already did that. As far as
038an actual dollar is what I 30 at 30, some are going to be at 20, some are going to be at 60. Some will be at six gap. So, it's hard to say. >> So, um it's reassuring that you at least don't get you don't get a number that's less than a previous year. Now, the reality is all of our costs go up. So, you know, from that point, it's it's unfortunate. But there are ways in which we add numbers, add amounts to this orange cuz it's where we started to adjust this point. And the first section is sort of this this lighter bluish color. Um, and it's transfer service. So when Adam asked Brian things that Brian does and what's his rea from a business office point of view, right, Brian's my friend when
039it comes to trans, well, Brian's always my friend, but when it comes to service, Brian's a business Brian and I have a rule that he comes to my office with only good news and transfer service is a good news because of the things that we can increase our revenue living. What transfer service does is if we have children that come into our district that have um expenses that come with them, right, to provide them the services they need for education. some many times I think through IEPS we can um Brian applies for transfer service and upon approval um for this year it's just under $80,000 that we receive in transfer service is allows us to increase our revenue limit to provide additional dollars for us to support kids that came into our district with additional
040costs. So that's one way that we are going to be able to increase our number. Um, so we take 30.3 million and we add 79,169 and now we're up to 30,397,000. The next category is these list of greens. Some of most of them are highlighted in a lime green. Um, and then there was a couple off screens down at the bottom where Steve's um, I was gonna say, yeah, lean on you for sage sage drink. Um, we're adding just over $1.5 million to our orange here. Um, most notably as a declining enrollment exemption. So Stephen the on the left hand side all the way down um in the save screen you will see Whoops and it would be page one on the if you're following on the computer. Um but what this does is the
041state says if your old three-year average and your new three-year average has a discrepancy meaning you're considered declining enrollment. In this case we declined 55 students. We're able to take that per pupil amount, that 13,835 number that we talked about earlier. We're able to take 55 students times 13,835 and it's 760,000. So the state says if you're declining enrollment, you're allowed through a non-recurring exemption to be able to increase your revenues in that particular year to at least make up for that reduction. And so, um, that's when you look at all of those sage green numbers on the right side, you'll see the 760,964 were able to recover some of those um those um declining enrollment students. >> And that 55, so that 55 is the difference in the three-year averages, >> correct? It's the
042difference between the ride the old three and the new three. Yep. Thank you. Um, and then so that makes up part of our uh 1,562,000 that we're adding to the orange. The other category is this down here. And again, Steph, I won't guess what that color is, but it's an off color from the rest of the numbers. Um, we've talked um on a number of occasions and certainly when we go to conferences and we go to the schoolboard convention in January, we hear a lot of presentations about the voucher program. And so that's where this comes into play in our revenue limit. So what the state tells us every year in October is how much needs to be put into these two cells to cover the voucher program. And when we add these two cells
043together, this is not a calculation that we do. The state tells every single district, this is your number for the year. And for us, when we add these two cells together, it's over $740,000. And why that's important is because it's allowing us to include this in our revenue limit. It builds up our revenue limit, which means it builds up our levy. And by the district telling us Mount this year it's over 740,000 by increasing our revenue limit. It increases our levy and then in return, so we're collecting levy from the municipalities. And then at the end of the school year, how the state collects that is they send us $740,000 less in revenue, less aid to make up and that's how they're able to collect that. So we're really the collection folk, right? We collect
044it through our taxes and then they don't we don't write the state a check literally. They just reduce our aid in June by that exact same amount. And that's how the collection works. So for us, as the state tells us what this is, then we need to budget an expenditure for that same amount because we need to recognize that we're getting that. >> Um, can you go to the two different voucher programs? >> So this one is the specialties voucher program. >> Um, and this one up here is the Wisconsin and the rine um choice programs. So are those um outside like the first one they talked about the >> the Wisconsin parental choice I think and then >> so is that first one then like the students that are in our district they go
045to a private school >> I okay I'm sorry there are the private schools in like Milwaukee or that I believe that we held and then there are the students in our district that go to primary chart schools. >> Yeah. >> So, I'm just trying to figure out like where those is that both of those. >> I think it's both and and I really emphasize the word thing because I don't do a lot of like in-depth research on how these numbers are where they're coming from other than that they're given to us. >> Um, but I also recognize when you think it's a pretty poor answer because >> No, I had someone ask me because I'm a board member. >> Sure. and not asked me how the state actually collects that money and I was like
046I have absolutely no idea. So So when you just said like they just don't give us that now I know the answer. Thank you. I appreciate that. Does every school district pay that same amount? >> No, it's different for different districts. Yeah. >> And what is it based on? Sorry. >> I know this is not the top. >> Yeah. I know that it it's based on a um in sorry I keep saying um the state bianium budget provides a dollar amount for each one of those students and then they do a whatever the math is to come up with these dollar amounts. Um, one of the questions that we received over the last few months is, you know, justify your calculation. And for us, we don't do any calculation other than just being told from
047the state, this is the number that's going to show up on your revenue limit. This is the number that you're going to see as a reduction in your aid. And we just have to account for it accordingly in our budget. >> And we get that number with the 10 15 number. That's what we know. >> I'm sorry. >> We get that in October. we get that number in October >> require us to tax. >> Yep. Um and then it's up to school districts to determine that they balance their budget. Cuz here's the thing, a district who doesn't ex recognize the expenditure of their budget when June arrives have an issue because they saw this revenue coming in. Um and there's a corresponding expense and so districts and especially the business offices have to make sure
048that they account for that in their budget. Scott, is that distributed by enrollment? Most likely that cost is that what the calculation is based on? I imagine prorate, you know, bigger districts pays. >> You know that I would connect that's a great question. I would connect that to Jessica's question. I want to get more information on that. >> Yeah. In fact, uh this is a bit of a birdw walk but tang eventually on Wednesday night uh when we have our Dayne County School Governance Consortium, I've invited a board member from Green Bay Public Schools as well as Wisconsin public um council works to help support and educate families about this very >> Yeah. And so um they'll be at the the dinner that night. I'm really excited about the presentation cuz we we've done that
049thanks to your good work. You may remember the resolution we put together maybe November or so. We communicated that these are dollars that sometimes aren't even your local dollars being funding programs outside of the district. You're transparent. >> That's that's the questions or the topic that I would be interested in. So that 750,000 is that pretty stable year to year what we've been actually um and so what um that's a great question. Um one of our other points we wanted to show and see maybe you're pulling that up now. That would be the third one. There you go. >> Um so when we approach June the state gives business offices um a reconciliation of things. Um, and I will tell you there's lots of other reconciliations of like special education and all kinds of stuff
050and I took that off just because our topic tonight was going to be on the revenue limits. Um, but one of the reconciliations is the state confirming with us that $743,000 that we were talking about because what I need to do is when the state gives us this and this was updated not that long ago. They'll update it again in June. um is I always look to see that these numbers match the revenue limit numbers. Granted, is DPI feeding us both areas, but I want to make sure that those numbers um are equal. And so, um you'll see down at the bottom here, they'll tell us what our aid is, but then when we actually do the accounting, the debits and credits, what we need to account for is they're giving us $743,000 less. still
051have to reconcile, but from a cash perspective, um the cash flow is $743,000 plus when June comes. Um and this is my way of reconciling a revenue limit with another DPI Excel worksheet um to determine that everything is is balancing. And then there's a whole series of math that we do in accounting to make sure that's all going correctly. I think the disappointing thing is that money is accounted for, taken from, you know, our area, right? We don't know where it's going. We don't know what percentage is staying in the local vultures, what's going to Milwaukee area, what's going where, you know, I I think we can get that answer. Um, I just don't know right off the top of my head. >> Okay, that's a great question. >> To your earlier question, I was
052preparing our presentation for Wednesday night and this is what we've paid over the past four years. Oh my gosh. And keep in mind that next year, this next year, the cap at the state level goes off. >> So, every school district is going to see an exponential increase. >> So, that's all we're going to as you can see just in 4 years. I think this is an important story to tell our community that hey this is this real money that's leaving or we don't know what we can find out maybe what percentage is leaving the area but you know that's a good point and it's one of those balancing things right where um someone might say well gosh you know if you didn't have this program you wouldn't be levy for it and therefore you
053wouldn't see the reduction so it's a wash from budgetarily yes we would we would levy less we wouldn't have the expenditure, right? So, it'd be a wash from that perspective, but what's not a wash is the fact that, you know, when we have our levy that we're collecting from folks and schools and we're levying x number of dollars, well, there's also x number of dollars that are going to go back to revenue limits just for a second. This interesting So, so when we budget, um, what we end up doing is we end up looking at this orange number right here cuz we had the 1.5 million and this 31.9 million orange is our revenue limit without exemptions, which basically means of that 31.9 million, there's two numbers that are going to make up that $31.9
054million. It's hit it's state that October 15th the state tells these guys you're getting this much from us and then what makes up the difference is our property tax. So without getting too much further into the weeds here just know that when we find out this orange the state tells us our purple and that that difference 31us the 14.2 two gives us our levy. And that's when when we talk in October, Board of Education, here's our tax levy for the upcoming year. That's where that comes from. It's the orange minus the purple gives us what our fund levy is, the 17.7 million. And then of course down here, we add any of our cap. Those are our mortgage payments from previous referendum. And this was our current levy, 22.1 million for the year. than our
055mill rate. So the point of all of this um is just as a reminder for finance members and then also for the group there's a calculation of how we navigate through this to determine a tax levy. Um but there are certain cells $325 um these two cells here in the sage >> that's the below. So this is the screen. >> Okay. So you will right certain cells have they're all important but certain cells have really interesting sort of perspectives and so on. Um, and I would just conclude on the revenue limit side, as I mentioned earlier, the $325 times your enrollment for us would have been over 700,000. Um, but as we saw, we needed to add an additional 30,000 just to sort of get to where we started. Um, so when we roll this
056forward next year, 31,959 becomes our new essentially. Um actually um great question. So the one thing in the upper right left corner the dark green where our number started with the one thing that they'll subtract is the nonreferring exemptions. So >> yeah. So um well what we'll do is so this is last year's data but then it'll say those all nonrecurring exemptions last year was 1.2. They subtract that off. So it's all these minus that. So, we're going to buy this green. >> I'm really glad behind me because I don't think I >> So, our starting number will be >> our starting number >> because Yeah. And then there's things that you work through in the revenue limit, right, that also add funds. >> So, not that you justify it, but just >> So, again,
057the one-year exemption really has its its impact. The declining enrollment has its impact in the second year. >> Yeah. And unless we were to see a jump in in student enrollment where we see that that threeyear average turn around, you are looking at deficits to the tune of probably a 2year 3 million in today's world 3 to4 million in total deficit that we have to overcome when we hit that bottom and come out of it. >> So So that's a really really good point. So when we talked about how the first year that a district who's been in decline for a while sees an uptick in one year like oh we increase in enrollment when you see an increase in enrollment your first year unless it's just something silly which that's not reality. A subtle
058increase all that means is that declining enrollment exemption that they're right now it's 1.5 million. It's just not going to be 1.5. That might be only 1.1. It's like, wait, we increase in our revenue limits taking a hit. What gives? Well, we need to see an increase for three whole years to be able to really see that that impact. And hopefully the 3-year increase is greater is enough of a number that you can start to reap the benefits. But if you subtly grow the first year and the first two years, you're you're actually seeing a hit on your bottom limit. So, which is a really strange way to think your expenses are probably higher as a result. >> That's a great point. And think about it. If you were or Sun Prairie 10 years ago
059and it just booming all the time, you are always behind a year or more because of the three-year rolling average. And that's why they had to go to referendum because people would say why are you going to referendum? You're getting all No, it doesn't work that way because you have to wait for the money to come in a year after they start. So I wanted to point out um the second I didn't know Steve if that's okay. Two charts. Um it's two very simple illustrations. Um and the illustrations essentially are Oh wait. Yeah. you see our general date, our general state. Um, what you'll find is this chart here, right? The state tells us October 15th, this is how much you're getting. But what we do know is that the chart over time has grown,
060right? Angel. Um, so you'll see over time that has grown, but obviously we know that we saw a really significant um hit this past year. So, as did a lot of districts around the state, right? Um, so that's just an illustration over time. You see this data going back to our workshop in January, you've we've talked about this data, you've seen this data in different ways in the annual meeting booklet. Here's an illustration of that. Um, different than just a pile of numbers and you kind of have to do the math. So, here's an illustration of just what's happened with 8 tying back to the revenue limit. And then, of course, our 3-year average. Um, going back to 112, which is the right side. Um, you know, when we when we were in this ballpark
061here, we were growing usually around 30 to 40 students a year. Um, 2009, 10, 11. and so on and then you know then we saw some pretty significant increases after that and then it just started to tail off. Um, so this isn't something that is new for us, right? We've seen it for a number of years now. Um, but as much as I don't look forward to the first year, when we start to see some of that growth, um, it'll be nice when we start to see that that uptake again. >> But isn't it the wouldn't it be the first year that you said, let's say you had a very modest increase in students um, on your three-year average? I mean, the way that this is set up to me, it kind of holds us
062level, right? That year that you see that that increase, you've lost all of the non-recurring exemptions >> as a threeear average. When you see increase as a three-ear average >> if it's not unless the average increases substantially, that fourth year is a tough year. >> It can be. Yeah. Yeah. because your expenses are based on an actual value of a trend in growth. But if you don't get enough, it might be too obtuse to talk about negative tertiary needs, but there are school districts that actually have to get even more on top of it and just you can't cut your way to excellence. you're just constantly grinding away at. It's >> well, and you're I guess the way I'm looking at this is there's a 5year period when you turn that corner where we're going
063to have to as a district really, not that we don't already, you're really excused because that's uh that window has the potential to be pretty damaging unless it's offset by some kind of budget by any other gifts. But we know that that's typical. That's an uphill down. And you know over decades right we've seen really significant changes. Sometimes it may not be one bianium to the next. It may take a couple of bianiums and we see some pretty significant changes. Right. 16 years ago we saw um that $325 be at $500. It it it took us a direction that was like wow. And you know, Adam and I have talked a little bit just over the last, you know, number of decades how just hasn't kept up with inflation, right? And we've seen those charged
064um at different conferences and things. But there is a way that we could see some increases in the revenue limit um with some aid increases from the state to not see impacts on levies. And that's really where people are are getting to is if we can get some additional aid to get some relief on property taxpayers, you know, that would be fantastic in a way that also increases our revenue limit that helps schools. So So and really there's no there's no incentive within the system to never collect below the actual limit. >> There's zero incentive. There are school districts that are very fiscally conservative that will say, "I'm not going to raise uh to the to the max, but then it's a front and it's not the worst thing they can do for themselves." And
065they think they're being good stewards and they are. >> They are, but they don't. >> Yep. 20 years. protect the school districts. I was there uh when you had board of education members that chose not to levy to the max and they're still paying for that missile. I'm 20 years removed from there. Um two thoughts. One is this is guess work, but um you've seen a spike here from like 13 to 18. anything back to all of the housing development that went on on the east side and adding residents who moved, you know, theoretically moved in with younger school kids and moved up through the ranks here. So that's what when people ask me how I feel about development in this town. I mean, some of it demographics and it's older people in houses as
066boomers is just like beyond what anyone's controlling. But, you know, the lack of affordable, truly affordable single family housing in this town is horrific. And we're paying price for not developing for the last 10 years. >> And bringing in apartments that are one twobedroom aren't going to bring in demographics that aren't going to help our numbers. >> That's nice to move into. >> True. >> The um question I have is that where's our 4.8 8 reflected on the big chart. >> It's reflected. So our dark green number. >> Yeah. >> Well, two things. Our dark green number is influenced by that. When we go to our revenue limit the first year that that was implemented, we added that into our revenue limit and that increased on the right side, Steve, please. That increased our 13,510.
067So that became a per pupil and that's what increased our number. So you'll see here the low revenue limit ceiling is 11,000. So there are districts that just have never gone to operating referendum and struggle to continue to move ahead revenue and you know providing money for their budget. But for the 2526 revenue limit, um if this 325 was a zero, there were districts that were at $11,000. >> That operating referendum moved us up moved us to where we are now at the 135. And of course getting the 325 gets us to 13 right now. >> Um but that's a pretty significant difference when you're talking about >> over 2,000 kids. >> Yeah. It was it was beyond significant for us. >> Yeah. >> What it meant to operationally. >> Do our 4K kids count
068as one or half? >> I know at one point they I can't remember it was like the first few years they only counted as half a half a student >> because they go part time. Like I'm wanting to go full four full-time 4K. >> Is that all numbers? Like >> half count as half. in kindergarten way many moons ago when that was happening and then all of a sudden people created full day kindergartens and you could count. >> So is 3K going to count as a quarter? 3K is actually I take that back. 4K is 60%, 3K is 50%. >> 3K is 50% 4K because of the program. Some programs are 50%, some are 60% or 60%. >> And if it to point, if it went we offered all the 4K, but they then they
069would count, >> but we'd also be a little bit screwed because >> it would be more money, >> but it would be the threeear like they wouldn't count, >> right? Like they would >> Yeah. the three rolling average. And then you have to remember that that per you have to hire the personnel to do that, right? >> And they're half time you're not paying the batties out. sort of suddenly escalates your personal cost. It's and that's part of why we stopped pushing the pencil on the 3P that we had been initially talking about. I keep taking us out with that because I get because I have finances on my computer. I have to do a two factor and after so you're wondering why I can't we know you from the Spanish. Nice job. So um
070again we you know we've talked about various pieces of the revenue limit at the finance committee. Um I think it was I was thinking back a couple weeks ago I think during co um I did a presentation with the board because I remember it seemed so strange being at home at a board meeting presenting and then I got used to it because it became the norm for a while. Um and so that was a presentation again revenue limit just the calculation and so forth. So um again it's not so much the individual little pieces of math that's so important to walk away. It's it's more about some of the philosophies some of the pieces that sort of hold districts back in terms of generating additional revenue. The impact that enrollment has on us is a
071three-year average. Certainly the operating referendum made a significant difference for us and then that 325 approval that's always a topic that comes up every single benium right tied to inflation not tied to inflation flat amount not a flat amount but just what the impact could be on a district especially if the state's able to give some additional state aid to help some property tax relief. Those are kind of the big pieces. It's amazing that they can even do a budget at the state level. Like, right, they have to know how much they're going to have to kick up for the schools that are low. Like, you think it would be just easy math to be like every student get X amount and they you could still average it in 3 years, but I it's >>
072if that happened, you'd have districts going like this just based on your students. I mean then then if if what 25% of your budget is fixed cost >> you you look at some of our smaller districts I have no idea how they would survive. >> It's true. >> I mean I agree with you. I >> it's simple but it's >> what happened. So we did an operating referendum that was recurred >> in perpetuity. >> Yeah. Correct. >> Perpetuity. But if I'm looking forward and I'm thinking out 10 years and I'm thinking if this trend were to continue and we had to do that again but we weren't able to get recurred. How does that mess with this? Cuz it's going to be significant when that rolls off. >> The messing part would just be that
073we would add a like a declining enrollment exemption because it would only exist for 3 years or 4 years and then it would drop off. So rather than having exist permanently to make our 13,000 number that it did, >> it it it provides an infusion of dollars first year, then another infusion second year, and then it's just gone. It doesn't change your that >> like our 13,000 number. It doesn't change that district's number >> on any permanent basis. it's added lower in the worksheet to allow for >> an additional increase for a certain number of years. >> My thought it's going into that number that could be really a little bit lower. >> Got it. Thanks for asking. >> Well, I really appreciate the conversation. Um the the part two was unless there's any other
074questions or thoughts on the revenue limit. Um I see up on the screen, Steve, thanks for putting it up. We have the budget calendar and if you've been on finance, you know that I I typically bring it up every single agenda to just remind folks of, you know, important dates that we have coming up. Um how we get to a finished budget and then a finished tax levy kind of work backwards from October. Um so curious as far as um budget calendar goes. Um this is a very high level listing dates for board meetings, finance committee meetings and so forth. Any thoughts or comments or suggestions for um what you think you might want to see added, taken away um won't make us feel bad. We want to make it a useful document. I think
075the finance committee members thank you for always being diligent meeting our our our dates so that we accomplish what we need but certainly be open to hearing any thoughts or suggestions for um changing or enhancing our account. >> I don't have any suggestions for enhancing or changing. I just I appreciate that you present it every month for the finance committee members. I just wonder if There should be a way to remind the people who are not on finance. Do you know what I mean? Like I don't know where this would live, but to be like, okay, this is really, >> you know what I mean? Like not that it should be a standing board discuss, but just some sort of like I don't I don't know. Like >> I think the other committees also have
076calendars like I know we have one for or I say we but Brian has one like these are what we discuss usually January, February, whatever. So maybe they live in somewhere. >> That's true. >> We do have our online um >> reciprocal area. >> I can pop that in here and share that with our weekly update. I mean it doesn't really vary very much you know each year like this but you know just as new board members come on or if you're like wondering about this >> I think it does help that we have finance committee meetings once a month and then we have we have other meetings that also be much fun. Um, but having those committee meetings selfishly is fantastic for me. So things, you know, many you serve on BGT and education
077and so forth for finance and house because we're able to really drill down, right, just like all the committees do on specific topics at hand that point of the year and sometimes it's the oddities that aren't every year. referendum, referendum documents, referendum financing, um what's going on. Every two years, we know every two years we're talking binding budget up down sideways to see what the latest and greatest news is. Um yeah, the uh one comment I have about this is just like gratitude for the system that we have. I talked to someone not too long ago that doesn't have committees and I'm like, wow. like the level of conversation that we get into those things is so useful. I would never want to do that in the not that I care about like the open
078session of it, but it's just like we try to move and do business in the open session and it's important and these conversations are so educational. So, thanks for sharing your insights on this. It's amazing. >> Yeah. The only thing is I think you should go back to everyone and add the date we actually got the state aid information. That would be helpful so that we know how much that has varied. >> This is very helpful for me to understand these cutters. Thank you. >> Thanks for giving me the opportunity at a workshop when you have lots of other things to talk about too. >> This is really important. Do you ever need color names when you're color? >> You know, we really don't talk color in a LOT OF SHOES. >> WELL, we are
079looking for a treasure in another month. So, if there's anybody who has not been or has been and wants to join me again, um you're more than welcome to. other clerics. You might already be a cler. Maybe you can describe what's required above and beyond. I know you go in on Fridays a little. >> You have no idea. >> It's like it's like an hour every two weeks. >> Okay. It's not from reviewing all the all the payments that are made for that two weeks, >> which I very much appreciate. So we don't have to go through them line by line through the board table >> cuz we used to do maths >> and you get to have you get to ask lots and lots of questions. So for treasure >> I'm sure I'll put
080my little X in that column. Cool. >> And now for treasure. Is it too early? >> Well that's my promotion. >> Thanks everybody. >> Thank you Scott. >> All right. That is the end of our regular open session. Um we uh take a vote here second and a second on a contemplated closed session for section 1985 deliberating or negotiating the purchase of public properties investing public funds and other specified public businesses require close session to win initiate negotiations. health insurance negotiations, scope of potential capital enhancements, electric bus and CD Smith partnership. So do a roll call on this one. >> I know a motion to close session. >> Motion by Jessica, second by Leah Den. Do a roll call. >> Joel, >> yes. >> Sir, >> yes. >> Ellie, yes. Tom, >> Yes. Jessica. >>
081Yes.