001When he gets to the end, someone's picking him up. >> All right, let's get started. Board, good evening. I now call to order the Tuesday, July 29th, 2025, 5:15 p.m. public hearing to adopt the 2025 26 tenative mill rate and budget. Um, we'll now stand for the pledge of allegiance. 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. >> We'll now move on to roll call starting at the end of the dis. >> Lauren Ramirez, present. >> Janie Ready present. >> Derek Bars here. >> Christy Chong. Will Furry >> Lashakamora >> Okay. So, we'll move on with uh today's agenda and um at this time we will have a presentation on the final millillage
002and budget presentation by Miss Patty Warmarmac. >> Good evening, Chairman Furry, board members and superintendent Moore. Tonight, we are here to present the 2526 Henington mill and budget meeting. As you know, this meeting is for the benefit of the public so they can um gain the information about our millage and budget for the 2526 fiscal year. I just want to reiterate for the public that we did have a more detailed budget meeting last Tuesday the 22nd at 2 o'clock and I would encourage them to look at that meeting um that is online as it gives a lot more information than this meeting will give as this will just be a more of a summary overview after that detailed meeting. If we can stop there at the general fund please. Um a couple things I just
003want to bring to the attention and highlight. Uh as you can see at the very top in our state sources revenue that is the the revenue from the state. It is broken out to clearly define what is the FFP and what is the family empowerment scholarships. That amount has increased to 17 million for the 2526 fiscal year. And we will have another slide shortly um going over the past history of those scholarships. As you can also see in the bottom section line two the family empowerment scholarships is on a separate line because that will be taken out. We got to add the revenue. We got to add the expense because in the third calc in 2526, they will both be removed from our um FFP calculation. We are planning to end June 30th, 2025 with
004a $9 million fund balance. As I mentioned during the budget meeting, we are still closing the books. That is conservative and it will not be lower than that. That represents 6.9% of our revenues which makes up our financial condition ratio. As you are aware, Florida statute states that we have to be above 3%. We are planning to end the year uh at June 30, 2026 with a $7.6 million fund balance, which is a decrease of 1.4 million. On the next slide is our family empowerment scholarships. This is the history of our scholarship number since uh legislation enacted this in 202021. As you can see, and it's very well known in the in the public and in the state, you can see how those numbers have drastically increased since 202021. This is definitely impacting um all
005school districts in Florida. And that is where we are at for our estimate. Once we get our third calc, we'll see if that 17 million changes at all. The next page is our step special revenue fund. These are our grant funds. Uh just to highlight the federal fund, the middle column, this is where our title one and our idea grants along with a plethora of other smaller grants are housed. We will receive a little over $10 million that has been allocated to Flaggler for 2526. The next page is our debt service fund. As mentioned at last week's meeting, uh the large funds in the middle of the cops, these are our debt issuances for the 2014 and 2024 series, which originated with the 2005 cops, which was to p to primarily pay for the building
006of Rimfire, Matanzis, and the GSB capital projects fund. On the next page, our large funds here, uh, two of them, the 1.5 mil. 1.5 mil is um is based specifically on our 1.5 um property taxes. And as you can see, we are planning to um receive 29 million. That does represent 96% of the calculation is that is typically what we um receive in taxes. Our other capital projects fund, this is our sales tax and our impact fees. They are split pretty much down the middle for the revenue. All of the expenses for the um facilities acquisition is for the sales tax fund and the transfers out are from the impact fees to pay for their portion of the two um of the uh cops payment. The transfers I will just touch note on this because
007the board member did ask about this at the budget meeting. The second line from the bot and transfers out of uh 11.4 4 million that does go to pay for all of our debt service. It also goes to pay for transfers out of capital of the 1.5 mil for costs allowable by Florida statute such as insurance premiums, portables, the maintenance cost and uh the cost of salaries and benefits for the bus drivers. The next page is a detail of what our capital funds will be spent on. The 1.5 mills as just noted that we will receive for the 2526 is 29 million. The top portion is taken right off of the five-year capital plan that Mr. Bush does present to the board and the superintendent every year. And the individual items below that are um
008for items such as school buses and vehicles, furniture, fixtures and equipment. And the remaining items are all the transfers that I just mentioned that we move out of 1.5 mil per statute. The next page is our self- insurance fund. Premiums expected between the board and employees is 15 million. We uh are estimating to end with an increase in fund balance. The last fund is our permanent fund. This is from a scholarship from years ago and the only expense that goes out of it is a $500 scholarship to a student that is um facilitated through the education foundation. The next slide is a graph of our general fund expenditures. This is very consistent from year to year. As you can see, the vast majority of our general fund budget is salaries and benefits at 83%. The
009second portion at uh in the in the purple is purchase services. that is primarily made up of our contract services for when we cannot um find people for certain positions like staff and specialist um mainly ESSE um school allocations is what makes that up. The next page is a summary of our student enrollment for the last several years. As you can see, our enrollment does continue to increase. However, please take note of the notes um at the bottom as this does include the scholarships when DOE does our FFP calculations and when we do FTE forecasting, the scholarships, the um virtual school, the charter school and our um buildings are our um brick and mortar buildings are all added together. So, this number does include all of those. And the last slide is our millage rate.
010just a a quick snapshot of where we were back in '9596 as high as uh 7.063 mills and once again I've said this um year after year we are now at our lowest millage of 3.101 101 for a total of 5.349. The important thing to keep in mind here is even though our property values are going up, our millage is going down and our millage um the property tax revenue we get does have an inverse relationship with the FFP revenue that we get. So even though our values are going up, we are not benefiting from that. It is balanced out through the state. And just to note for the public, we are the only taxing or the only government municipality that cannot set our own millillage. That millillage is given to us by the state
011and we are told what it is every year. At this time, I will take any questions on this tenative millillage and budget presentation. >> Any questions board? >> Okay. So, that concludes your presentation. Yes, sir. >> Okay. So, at this time, uh, we'll recess to our public hearing. Now, before we begin the public hearing, I will need a motion to adopt the agenda on the public hearing. >> Motion to approve. >> Okay. Motion by Mr. Bars and a second by Miss Chong. Um, all in favor? I >> I opposed hearing none we will move forward with this agenda. At this time I will read resolution 2526-01 on the 20 2526 tenative millillage rate whereas the school board of Flaggler County Florida did pursuant to chapters 2011 Florida statute approve tenative millage rate for the fiscal
012year July 1st 2025 to June June 30th, 2026. And whereas at the public hearing and in full compliance with chapter 200, Florida statutes, the floor, the Flaggler County School Board adopted the tenative millage rate for fiscal year 2025 to 26 in the amount of required local effort including uh prior period funding adjustments 3.10. 1010 tenative millillage levy proposed amount to be raised 62 thou 62,159,491 capital outlay 1 a.5 tenative millillage levy 30,67,474,000 discretionary operating 748 tenative millillage levy and amount of 14,993,647. Discretionary capital improvements is a zero with zero amount to be raised. Additional voted millage is zero with zero amount to be raised and debt is zero with zero amount to be raised. Now therefore, be it resolved that the Flaggler County School Board adopt each tenative millage rate for the fiscal year July
0131st, 2025 to June 30th, 2026 on July 29th, 2025 by separate vote prior to adopting the tentative budget. At this time I will read the resolution 2526-02 on the 202526 tenative millage rate resolution number 25-26-02 a resolution of the Fagger County School Board adopting the tenative budget for fiscal year 2025 and 26 whereas the school Board of Flaggler County, Florida, did pursuant to chapter 21 and 1,11 Florida statutes, approved tenative millage rates and tenative budget for the fiscal year July 1st, 2025 to June 30th, 2026. And whereas the Flaggler County School Board set forth the appropriations and revenue estimate for the budget for fiscal year 202526. And whereas at the public hearing and in full compliance with chapter 200 Florida statutes, the Flaggler County School Board adopted the tenative millage rate and the budget in
014the amount of 328,224,969,000 for fiscal year 202526. Now therefore be it resolved that the attached budget of Flaggler County School Board, including the millage rates as set forth therein, is hereby adopted by the school board of Flaggler County as a tenative budget for the categories indicated for the fiscal year July 1st, 2025 to June 30th, 2026. Now that the resolutions have been read, we will now open it up for public comment. Is there any public comment? >> Seeing none, uh we will close public comment. And now we will move on to agenda item 6.01 01 to re reconvene our public session. At this time, we will take action requesting board approval of the resolution 25-26-01 to adopt the 2025-26 tentative mill rate that was read at the agenda item 3.02. I will now need a
015motion to adopt this resolution. >> Move approval. Okay, I have a motion by Miss Chong. >> Second by Miss Ramirez. Any discussion? Seeing none, all in favor? >> I opposed. Hearing none, it passes unanimously. At this time, we will take action requesting board approval of resolution to adopt the 2025 26 tenative budget that was read at the agenda item 3.03. I'll need a motion to adopt this resolution. >> Move approval. >> Have a motion by Miss Chong. Second. >> Second by Mr. Bars. Discussion hearing none. All in favor? I >> I opposed hearing none. It passes unanimously. So now we will open this up for citizens comments and I don't see anybody uh for for comment. So we will close public comment and we will now move on to board member comments. Do any of
016the board members have any comments on today's items? >> No. Okay. I do. >> Okay. >> I want to thank Miss Warmarmac and her team for working really hard and I'm sure late hours um under challenging circumstances. I just wanted to make a few comments um and I hope that there are community members viewing as uh uh this is broadcast um and we know that's a convenience. It would help if we do have community members attend these as it is our job to ha uh essentially act on your behalf. But um while our local mill has been now set at the lowest in our county's history, on surface that may seem like a win for us taxpayers, but the reality is more complex and concerning. While our schools face inflationary cost increases, higher employer contributions
017to FRS, and the challenge of educating students across diverse pathways, we are simultaneously being asked to do more with fewer resources. Additionally, the expansion of vouchers now allows families to direct the same level of per student funding to private or homeschooling settings, even though those settings do not provide the same level of accountability or services as public schools. As public school enrollments decline due to the shift, we lose funding and economies of scale while still being required to maintain staffing, facilities, and programs for the children who remain. This is not more efficient. It's actually more expensive for the taxpayer over time. This program, marketed as parental choice, expends massive amounts of taxpayer money to support a choice that was never at risk. Parents have always had the choice for private school, and in recent decades,
018the choice to homeschool. We've also openly encouraged school choice to other public schools if a child's local school was not meeting the academic standards set forth by the state. Never has a government entity program spent so much on a program to provide a right that had already existed. There's another layer to consider that many of my community members value deeply, and that is local control. With the state taking a greater role in school funding and policy, we lose the ability to tailor decisions to our own community needs. Our local tax dollars are being redistributed across the state, supporting voucher recipients and private institutions in other counties rather than directly benefiting the students and families here in Flaggler. This shift undermines the self-governance and fiscal accountability at the local level. Public education remains one of the
019most critical public services we offer as a community. I hope we can agree that transparent funding, local decisionmaking, and strategic investment in our children are values we all share. These changes affect not only our schools, but the future of our entire community. And I urge every citizen, whether you're retired or currently raising families, to stay engaged and informed as we navigate these critical issues. A strong public education system opens opportunities for children to change the trajectory of their life, creates a skilled workforce that we all rely upon, and great schools increase property values and reduce crime. At the end of the day, public education and the use of taxes affects all of us, but the state is failing to spend money in line with our values. Thank you. Right. I I'd just uh like to
020uh say a few words. Um, one thing that I I do want to highlight is that um, yes, we are seeing an increase in vouchers, but basically what that means is is that the this the school choice program is is working for parents and that's something that we have to take into consideration. Um, you know, parents are in control of their educational dollars now and public schools are no longer the monopoly and it the onus is on us as a as a organization to uh present to parents that we are the best choice, right? If we are the best choice and Flagger Schools is a choice and we have resources and programs and great things to offer that homeschooling and private school just can't compete with. And I think it's important for our organization to
021message that to the um parents out there and and show them that they there there are options at at our school whether they are full-time, hybrid, part-time there there are different models of the way education is going to look right now. Um but uh for for those communities that that are struggling with their schools and education educational outcomes, no longer does a zip code determine the education of a child. Uh now I think this is the most equitable um effort that has been put out there because now even students that are in impoverished neighborhoods can go to private school. So they may not have had that option uh if they had the financial constraints. So if that is the best choice for them, the parents decide that. Uh but in Flaggler, we have an amazing
022organization here. We have amazing educators. We have an amazing leadership team. And I believe that we are the best choice in Flaggler. And I and I think parents are going to see that uh as time goes on. So, with that said, if there aren't any uh other board members that would like to make a comment, then we will close uh board member comments. Okay, Superintendent Moore, >> I am extremely thank you, Miss Warmick, and your team um for all that you've done to uh prepare the millillage and the budget. Excited to welcome our teachers back next week. Um some of our um support staff have returned um already. Teachers and pair professionals come back on next week and August 11th we will have our first day of school. We invite everyone to come out this
023Saturday to the back to school jam 10:00 to 1:00 um at Flag of Palm Coast High School. Have a good night. >> Thank you all. This meeting is adjourned.