001Go ahead and start recording. Uh, welcome everyone. Uh, please rise for the, uh, pledge of allegiance. >> I'm calling the meeting to order. It is 607. I pledge algiance 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. >> Please be seated. [clears throat] >> Am I getting people to drop the >> Okay. I have always tried to but >> we'll we'll have that discussion later. >> Okay. >> Conversation. I do need a motion to approve tonight's agenda. >> So moved. Second. >> We have a motion and a second. All in favor say I. I. Any opposed? >> Hearing none. The motion carries. >> All right. We'll go ahead and open it up for the presentation of
002the annual budget. This is the annual budget hearing for the 2627 school year. >> Um so the board should have access to the budget packet that prepared for tonight's uh hearing. Um overall we're asking we or our general fund total revenues are estimated to be 51.1 million with uh all other fund revenues at 27.7 million for a total proposed budget of 78.9 million. Um if you would like to scroll through the funds I can briefly go over them with you. Uh first and foremost is our fund 100. It's our general fund. It's the largest fund in our financial statements. This is where the bulk of the activity for the district takes place. Um the majority of the expenses in this budget are salaries and benefits. As you all know, our job is to instruct humans
003um teach students. Um and so the bulk of our funding goes to the the teacher salaries and support staff to make sure that happens. Um, in here I meant it and I I did budget for the full property tax revenue including um the the supplemental sorry the tort levy is in there as well tort and I just starting I did budget for the full 7.52 property tax revenue um we were advised and in the past we had budgeted a little bit less kind of estimating what we expected for the state property tax relief money. Um, this year we were advised to make sure we budget for the full amount and then adjust at the end because if we don't show the full amount on what we're asking for, if for some reason the state revenue
004came in less than we anticipated, we wouldn't be able to levy for the full amount. So, by doing it this way, we're able to levy for the full amount of our um supplemental levy that's on the books currently. I do anticipate that what we will receive from the state last year received a little over $4 million. I anticipate it'll be closer to 1.9 to2 million um this year based on what the state's estimating. Um I did budget for an increase in the uh tort levy. The tort levy issues to help offset our liability insurance for the districts or insurance for the districts. Um we're allowed to take 3% on that um based on the the new property on the rolls. Um, and so that was that increase there. I did we were able to go
005up just a little bit more, but I stopped at what our portion of the liability insurance would be based on what we received from our insurance carrier. Um, so the 190,500 is what our portion of our insurance is attributed to our liability insurance. Um, since they did reinstate the uh, penalty and interest at the county, I did budget for that as well this year. Last year, we didn't budget for that because we weren't sure we were going to receive anything. Um, so I did budget for that as well. Although we didn't have any uh, increases in state revenue other than for benefit aortionment. Um, we are anticipating to be about $30 million in state based support. This has to do with where our employees are falling on the state career ladder for salary based aortionment
006and allowing us to see a little bit higher of a weighted average salary um this coming year. So we do have a a tiny bit of anticipated increase in revenue there. Um an increase in the state benefit a portionment. Um the other state revenue decreased. Again, that's because I didn't budget anything in there for the sal the property tax relief because I didn't want to double state that. So, we anticipate seeing that property tax revenue go down and that other state support to build up to reflect that change when the money does come in uh in September. Um otherwise, it's pretty status quo down the list. We do not have an inter fund transfer into the general fund this year. Um, that is because we're not planning to transfer any of the interest from the
007school modernization funds money into offset facilities. That's always something that the board could choose to do if they so wish. Um, we have about $200,000 in interest revenue sitting there that we would be eligible to transfer to offset facility expenses if we would like to. Um, for the most part, salaries and benefits, there's a a small increase just because of mandatory increases. Um, and also some adjustments from last year. If you'll remember, we did hire some additional teachers last August. So, that doesn't reflect in the 206 budget, but it does reflect in the 27 budget. Um, we also have uh reflected the increase in benefits um for we slightly underbudgeted benefits this last year, mainly in uh some of the taxes. Um, and then we did budget for a slight increase on the health insurance
008benefit um that we've talked about previously. So, currently we do $860 a month per employee for $10,320 worth of benefit coverage each year. Um, our recommendation based on the increase in the state of um the state funding to go up to $875 a month per employee, which is an increase to 10,500 per employee for offset on their health, vision, and dental coverage. For the most part, everything else stayed pretty status quo. The one major shift you'll see uh we did move the HR department out of school admin, excuse me, out of the district administration program into the business operations program. So, you'll see an increase in salaries and benefits in that budget line item just as we're shifting um those employees into that bucket. Any questions on the general fund? >> If we've moved people,
009where do we see the corresponding reduction in the district admin? I don't [snorts] see >> there's not a corresponding reduction in district admin at this point in time because I was unsure of what we were doing um with our uh make it positions in that bucket. And so I left a little bit of wiggle room um for negotiation and potential replacement of positions. So I left it status quo, >> but we expect that to go down if the human resource department isn't in that. >> Right. But uh there is the potential for having contract payout and potentially rehiring a position. So [snorts] I I chose to leave it. There's no questions on the rest of my general. I'd be happy to move to the next line. >> Um just a moment. >> No problem. >>
010[snorts] >> I've just been trying to kind of understand um I reflected and while it is only uh through May on the fiscal year to date on our financial reports. >> Why are I I mean I realize it's only through May, but some of the budget some of the budgetary items are less than what we've already expensed this year and I don't understand why we would um why we would do that knowing that this year we expensed more. And so that's where I'm a little >> there's some transfers that still need to take place. Um, one of the major transfers that take place is in the uh special education and special ed education support services. We wait um we've done some of the transfer this year to the Medicaid revenue. So those salaries and benefits
011in that area will go down. Um so that's part of it. if we're under spent in a couple of the federal grants, we will move stuff over to that. So, there's a couple spots for that. I did try to increase all of the benefit line items because that's where we're mainly going to be over this year is in benefits. Um the other thing when we did the approvals um in the fall for salary and benefits um to do the bumps for salaries and benefits um in November, that was retro. That number was reflected in the working budget. So, it's going to look a little bit off because we didn't reflect that increase um there in the working budget and that's an oversight on my part. >> When do we get funded for the revenue in
012low of taxes? >> Uh it should be coming with our July payment. >> Okay. So, what did we receive to actually account for $2,623? >> Um there's agricultural tax that gets offset with that revenue and L. >> Okay, >> that's all the same. on the other state revenue. What is included in that? Um the other state revenue that are that is line item um like the property tax relief, college and career. Um give me one second. I can give you a detailed list. >> I'm just asking because through May we're at 5,531084 but you're budgeting 3 million 562156. So, what are we >> That was actually >> That was last year's budget, >> right? We're at 5 million, but you're budgeting 1,657. >> As I explained, I didn't budget anything for the property tax relief.
013Um, last year, we received 4 million. We were advised to budget everything under property tax revenue so we could fully claim the supplemental levy. if we don't reflect the full amount of the supplemental levy and I take an estimate of what I think the state's going to give us and we don't reflect the full amount in our financials when we get them approved by the board, I'm not allowed to levy the full amount. Um, and so if for some reason I'm off on what I estimate for the state and it comes in less than what I had reflected in the financials, we would only be allowed to, for example, the property tax revenue last year I budgeted for 5.5 million. It [clears throat and snorts] actually we only had levied 3.5 million because of how
014much we received from the state. But had I only budgeted three million and the state gave us two instead of the four that we actually received, we would have only been able to levy the 3 million. So what you're seeing right now is the full amount of the supplemental levy on the books and then we will offset that once we know what we're getting from the state. We don't get that number from the state until August 31st. Um, and so it just makes it a little bit challenging. So we were advised by the state c tax commission and the county to make sure that we're reflecting the full amount of our supplemental levy just in case. Um, so it'll it'll definitely offset that. Other state revenue will increase because we do anticipate receiving um more
015than we uh have less than we received last year but receiving probably around 1.9 to 2 million next year. Um, we just don't have a a firm number on it, which is why we're we're reflecting the full amount of the supplemental instead of recognizing other state in the budget >> because we know for sure we will get the 7.52 because that is what our voters approved. So, we know for sure that we'll be getting that. So it's better to to put that amount that exact amount and then >> when it doesn't come in we will see the the difference down in that other state revenue. >> Okay. when it does when we do have that >> the other statements also includes so it's property tax relief dyslexia professional development professional development content and curriculum some
016of the broadband reimbursement remediation math and science the state literacy funds and then the college and career um funding so it's kind of all of those uh discretionary pots the special the special revenues that the state gives us that are outside of the foundation payment um that's all kind lumps into other state revenue as is advised through firms system. [clears throat] >> So the other state revenue is everything except the property tax relief. >> Correct. >> And the benefit portion. >> All right. >> Okay. We can move on. >> Okay. Um so the next fund is fund 220 or >> y >> 220 which is our federal force fund. Um, this was kind of a funky one last year for our student budget and revenue because we there was no federal aortionment for it at
017that time. They did pass that in December of 2025. Um, they gave us the second half of FY25 early in FY26 and then we just actually received the allotment um in this last week for FY26. Uh, there is no allocation at this point in time for FY27. So again, I budgeted for revenues for it. We do anticipate starting there with about $84,000 in fund balance. Um with federal force funds, we use this typically to pay our NICTH, which is our CTE consortium dues. Um we also can use this for one-time projects as the board sees fit. um it's not something we want to incur reoccurring expenses in, but if we do have something that happens with facilities next year, we could definitely utilize this pot of funding to help offset the cost of a boiler
018replacement or something along those lines if we would if the board so chooses to. So, I did not budget anything other than what we typically expense out of there this this coming year. Um, just to make sure that we have that available um knowing that we don't have as much money available to facilities next year. So it looks like this year we did we've so far received 42,000. >> Right. >> Okay. >> That was the second half of 25 and the allocations for FYP6. Well, it looks like in May we received 27,825 which brought our total for the year to 42,446 additional question. >> I don't facility funds local services. This is our local facility revenue. Um revenues from facility use fees recycling, energy rebates, and other local sources like our our facilities use when
019we do get to charge for facilities. Um that goes into this budget. We also have Timberlake High School Fields House funding and there is a amount of money in there for Lakeland High School's Fields House as well. Um I anticipate other local revenue of around $60,000. That's typically what we get when you take into account some of the MC fees and then our facility use fees. Uh it might be a little bit low, but I tend to be a little bit conservative on that since they're not guaranteed. Um in here we budget it for the expense of the Timberlake High School fieldhouse going up and then a little bit for facility capital expenditures. Um as that typically is what flows through here. Why are we not identifying the LHS fieldhouse on here? >> I needed
020to double check the number, but it will be reflected in here. I can amend that to show the Timberlake High or the Lakeland High School fieldhouse money as well. It is wrapped in there. It's just not a specific line item. >> Okay. The only reason I'm asking is it is on our financial documents that we get. >> Yeah. Um, and then I show that the revenue we've received uh for the fiscal year 26 year to date is 122,357, but we're budgeting 60,000, >> right? Some some of that revenue was in insurance that we had to offset. So, okay. >> So, the revenues will always appear higher in this budget compared to what we we budget for it. I know facility use fees and I know the NIC agreement currently are going in here. So that's
021what I budget for. I can't anticipate insurance claims, so I don't typically put them in. >> No, I I I understand that, but I thought according to theou it's $43,000 we received twice. Is that not accurate? >> It depends on the class sizes. >> Okay. All right. >> Okay. Any other questions on fun 231? >> No, ma'am. Fun 232 is for base. It's a before and after school enrichment program available at three elementary schools after Farwood and John Brown. This program is meant to be self-substaining. Um currently their expenditures exceeds their revenue. Um so you'll see later this evening they do have a a line a request and action item to increase their their fees for next year. Um, we do have three full-time coordinators that work the school year and then a handful of
022support uh, aid to help make sure that we stay within the ratios that are required for that program. We do not have any plans to expand this program at this time. >> Is there a reason why? >> Hiring people is extremely difficult. But if there's a need then wouldn't >> there has not been a demonstrated need with the surveys that we sent out at some of the schools to offer it. Um it would not break even for the amount of children that were being asked to serve. >> When did we last survey? >> It was last summer. >> Okay. >> So I will send one out again this year. >> Okay. We find THAT THE COMMUNITIES THAT DO NOT HAVE this program have been able to there's been home childcare programs, other programs that have
023stepped in and so the need is not as great as it used to be when our program was at all elementary schools. >> Okay. >> Uh fun 242 is just in there for reference since we did have some revenue and expenditures in there. This is state literacy dollars. The state actually wanted this moved to general fund. Um so you [snorts] remember last year we had that increase into the general fund for this program and other state revenue. Um so this will just be the last year that you'll see it in your budget packet. We are no longer using fund 242. Uh fund 243 is CTE state. Um this is where we operate all of our CTE programs at our secondary school. The funds run through here. Um so the majority of that will usually lie
024in supplies and materials. Sometimes some purchase services if there is like a repair to equipment or something that we may have done. Um and then some travel occasionally um if it's approved if they're going to a state competition or something that can be used their money can be used for the the advisor's portion of the travel. Um we did receive a grant there this year. So that's why there's a little bit more money that you see in the current financial statements. Um we also ran that grant through this as advice by the state. We are not anticipating a grant for next year and because we don't have our annual our total final allocation from the state that's why we're we're budgeting for the same revenues that we had the previous year. >> Did we apply
025for the grant? >> It's CT is a little bit funky. some sometimes they're applied for and sometimes it's just money that the state has that they're saying please spend this. Um and so this one that we just had recently was not a grant that we applied for. It was just an extra allocation from the state. >> Okie do. Do you have another question? I'm so sorry. >> Okay. Fun 244 is gifted and talented. This money was initially made available from the state specific to the gifted and talented program. Um they had some revenues and expenses out of it in FY25. We continue to budget for that and are encouraging our gifted and talented program leader to make sure she's utilizing these funds. There's no constraints on when they need to be spent by money that
026we're caring for. They do have very specific purposes for them. So, we're just working with our our gate coordinator to make sure that they're they're utilized. >> So, are they not spending any money? I don't I guess I don't understand. >> They didn't spend anything out of there. Um it's used to buy specific testing. Um and it's it's got some very specific things around it. So, we're just working with her to make sure that she uses it. >> Yeah, it is tricky to find things that that qualify. And so I know like for the testing specifically, those often come on a three-year subscription. And so if it's a year where we've already paid for that in advance, there wouldn't be a reason. And so it is good that the money carries over >> um because
027it can support those kinds of purchases in the future. >> We would like it to be used fully so we don't have to continue reporting. [clears throat] >> Yes. >> Sure. >> For the small amount that's in there. >> Yeah. Um but yeah, so we we work directly with that um individual to make sure that that they are utilized when available. >> Okay. >> Um fund 245, the state technology funds. These funds cannot be used for staffing. The majority of the dollars have been used for network upgrades and Chromebook purchases. This is where we also run our ERP expense through. So our Skyward, which is now known as cumulative, those expenses run through there as well. Um we currently have uh some rate things that we're doing with our battery backups that have not been
028finalized yet. So, I'm not 100% which sure which year they're going to come out of. Um I anticipate they're going to come out of this year, which is why I budgeted for a lower um fund balance to begin next year. Um we do anticipate about $450,000 in revenue for that um next year. Uh we typically spend the majority of that between Chromebook purchases or other IT things. We do spend about a little over $100,000 on on our operating system as well. Um that before last year used to come out of the general fund. We moved it to uh the state technology fund when we went through all of our levy workshop exercises. [snorts] >> Can we answer any additional questions on state technology? So you're anticipating that we're going to go over budget >> in
029this >> not not over budget though >> over the expenditures over revenues. Yes. But and using up the the fund balance. >> Yes. There there was a fun balance. Yes. >> Okay. Um 246 is safe and drug free schools. I budgeted essentially what we anticipated for last year. Whatever this currently covers, our SRO contract with the city of Roth Room. Um whatever we don't receive from this grant essentially gets transferred over to the general fund for the difference. Um so right now we're currently transferring say about $19,000 into the general fund at the end of the year. Um so you'll see that when you look at the financial statements that we'll see on Wednesday, you'll see that it looks like that. safe and drug free is over. Um, and that's because we know that we're
030going to we're going to move whatever we don't receive grant funding for over to our general fund. We do budget for that there. So, we anticipate that transfer every year. >> But the grant funding I thought was for the SRO up in Spirit Lake. >> That is uh fund 249, the SRO grant. Safe and drug preschools we use for our SRO through the city of Roth. >> Okay. Um the next fund is fund uh 248 miscellaneous grants. This is just if people apply for a grant um if we get a miscellaneous grant from a state uh we it's very minimal. Um and so there's just minimal grant funds in there. But we run all of those miscellaneous things through this fund as advised through by parks. Okay, 1249 is the SRO grant. That is a
031three-year grant cycle and we are entering our third year for that. That is the one that we use for our Spirit Lake PD SRO partnership. Um FY25 was the first of three years, so 26 was last year. 27 is the last year that we'll receive it. Um I anticipate that we should have enough revenue banked to run a fourth year partially if not fully with the SLP um officer out of that fund to spend out the fund balance for it and then we'll have to transfer that to um the general fund re-evaluate what we're doing with that partnership. Um but we should have because the it stairstepped every year the amount of money that we're receiving. Um, so we do anticipate getting 81,720 next year. Um, and so I anticipate we will hopefully have enough
032in FY in fund balance to fund it for FY28 as well. >> Nice. >> Um, and we are allowed to carry it forward. We did get that in writing. They don't expect [laughter] us to have it fully spent out. Um, a lot of the the funding and things like that were based on what we anticipated it would be. So it's really nice that they gave us that flexibility with it. >> Yeah. that it doesn't disappear if we don't use it. [snorts] >> Why was there a decrease in the amount for this year >> or was there there wasn't? Um we had not finalized some of the documents and so >> so it looks like for this year we received 80,160 and you're anticipating next year receiving 81720. It's a very >> Okay. >> Uh 251
033federal title one funds. We lost quite a bit of money in this budget this year. Um unfortunately essentially what the state does is they look at how many kids that um like charter and private schools are saying will be leaving our district to go to their district. And so we between the census data and that information we lost quite a bit of funding. There isn't some anticipated if those kids don't transfer, which at this point some of them I think that we're planning on maybe going or not going um because they have reregistered for our district. We will get some of that funding back in the fall. Um >> so the state relies on what the charter schools tell them is happening to determine funding >> initial allocation. Yes. And then once official enrollment comes
034through then they finalize allocations. But we have to budget on what we anticipate for initial allocation. The bulk of it is done off of the census data. Um and so that's our free and reduced lunch applications and those have gone down quite significantly. People just >> not either not willing to fill it out or just kind of a change in our area. Um that's why we weren't able to do any summer food service program up here in our northern schools this summer is they didn't qualify based on the census data anymore. um you have to have a certain level to be able to offer those meals in the summertime and Spirit Lake Athl none of them qualified um this year. >> Um they do review that census data every year um kind of relooking at
035it. So there's hope that we will be able to re-qualify. There's a lot of rules that goes into the adjacencies and stuff like that. But because of our census data and because of that minimal piece of the anticipated shift in enrollment, that's why our amount went down. But the bulk of that decision was based on the census data. We were able to make some changes in how we are I wouldn't say staffing it because we're still staffing full-time teachers out of here, but we were able to shift to some newer teachers because we do schoolwide title in those schools. Uh Jake can speak to it a little bit more clearly. >> Yeah, we we just got some clarification from the state on how we report um who is paid out of this fund. And so
036since we are schoolwide title, they gave us permission to pick some teachers that cost us less so. So we could retain most of our staffing that that was paid out of here. >> But if we used teachers that were paid more, would they provide additional funding? >> No. Okay. Okay. >> So we would have had to do some pretty significance cuts to the program if we would have left the teachers in there that we initially had in there. Um we would have lost both of the title pairs at Apple. we would have lost at least one and a half at Eddie Kefir, one at Spirit Lake. Um so in this we were only we the only cut we had to make and it has to do with the amount of dollar we're spending per student.
037Um the only cut we had to make was a a less than 5 hour title pair at Athel Elementary, but that was the only cut we had to make. Um, we were actually able to give a couple hours back to Spirit Lake Elementary, which was a great a great thing. But, um, so we were able to balance it within the current staffing that we have and not have to make sweeping cuts to that program. We are transferring in some Title 4 money into it to make that program whole. Um, and so you'll see when we get to the Title 4 page that there's no revenue budgeted there, and that's because we're allowed to transfer um, Title 2 and Title 4 dollars into Title One. Um and so we were able to do that. >> Are
038we expecting more revenue in this fund this year? >> Uh I just Yes. So we are only allowed to claim monthly. So yes, there will be some more coming in. >> Okay. But currently um year to date we're at 436,091 and you're doubling it or not doubling it, you're making it 6968736. Are are you expecting that to come in? >> Yes. So, you're expecting another what is that? Um $250,000 to come into that program >> for this current fiscal year. >> Mhm. >> Yes. >> Okay. >> Um there [snorts] was some errors in how uh some staff members were coded that were not caught until recently and so some of uh we had two teachers in in particular that weren't coded to title. So that was fixed in May. So that's you'll see a bigger
039increase in that um when >> well I'm just looking at the fiscal year to date and we're um negative 297 528 at a loss >> right it it's always done on a rears we have to wait for the month to finish to report the expenses to claim the reimbursement. So that will balance out and be at a at a zero once the fiscal year is fully closed out. Um, but we can't claim the expenses until they take place. And with the the timing with our financials and when the revenue hits, revenue always hits the next month and we acrew it back. But the financials are always reported to before that approval takes place >> and this fund doesn't carry any kind of fund balance or anything else. >> Yeah, it has to be >> expended
040in the it won't revenue. Obviously, we are >> always >> revenue and expense will always >> balance. Y >> any of our federal funding really, it will always net to zero. Um because we're not allowed to carry a fund balance on those. >> We're not allowed to draw down more than we spend. >> Mhm. >> Well, if we only have one more month, you're expecting that month to be $250,000 that we're getting in. >> Yes. >> Okay. I'd be real curious why for May it was only 66. because it was based on the previous month's expenses and in May we fixed the salaries and benefits for the two teachers that missed that there >> for the entire school year. So that that was a bump in [snorts] >> for this next month. Yeah. >> Okay.
041That >> um 257 is federal special education IDA funding. Um this is to we use this to offset our special education teachers. um at least half of their their salary benefits. Um this year it's a little bit it's it's over. Um we haven't drawn down all the funds yet, but we'll have to transfer some of that back into the general fund. Oh, we had some changes last year on who was in those positions and so some of the salaries came in higher than what we anticipated which caused that that shift. But with this one again, we can only request reimbursement for the expenses up to the amount that they allocate for us. We had a slight increase um of about $12,000ish dollars um for next fiscal year. So, we're expecting enough revenue to bring us
042up to the 900,000. >> Yes. >> From federal revenue, not from the general fund. >> Right. Correct. >> Fund 258 is IDA preschool. Um, it's the same stipulations where you can only spend it on preschool or preschool program. So it's8 of two certified teachers that is charged here. Uh we also had a small increase in this funding as well. It's a drop in the bucket compared to cost of running that program but we are required to run the program. So fun 260 is our Medicaid fund. Can you elaborate more on what you just said >> as far as >> you said it's a drop in the bucket compared to what it actually costs to run this program? >> If you look [snorts] at general funds at the preschool program there um that's really the bulk
043of the expenses for the program. So the bulk of the rest or bulk of the expenses for preschool program runs out of the general fund with a small $25,000 like I said is a drop in the bucket comparison. >> It's one of those unfunded mandates. we have to run the program, but we're only going to give you this little >> pittance to >> to operate it, which doesn't even fully cover a par. I mean, if you stop to think about a pair of salary benefits, like [snorts] what they give us is not it doesn't fully fund a teacher. I can tell you that. So, um, fund 260 is Medicaid. This is where we receive the reimbursement for our Medicaid billing. Um, that has slowly been going down the amount that we're receiving the revenue for
044Medicaid. Um so I did budget slightly less for it um from 65,000 to 565,000. Currently we don't budget any any particular person to this fund. Um we do try to offset our purchase services. So our any of our contracted services for special education, cheerful chatter, Serena and stuff, they've been transferred to Medicaid because that's where we're getting some of that. that we anticipate moving the Medicaid biller, uh the speech language pathologist, things like that we can move into this fund once we know what the final reimbursement is from the state or from from the billings that are done. >> Do we expect more billings for the month of uh June? >> Yes, the $92,000 in billings were just submitted. whether we receive that whole amount remaining spacing. >> Do we not? So, >> not always.
045>> We're budgeting less [snorts] >> and >> this will always net up to zero. [clears throat] We will never transfer more expenses into here than what we receive. >> Okay. on 261 is federal title 4. Um last year we had budgeted to charge someone to this. Um we ended up not doing that because we needed the full amount based on some cut in the title funding last year. So in FY26 we ended up transferring all of the federal title 4 money to title one. Um next year we're just not budgeting anything there because we're already planning to transfer it all to title one and that's reflected in that budget that you see um for title one. Do we not have to budget this fund? Should we not be receiving the the revenues into this and
046then doing showing a transfer transfer eligibility um within the application? We've proven that we've already transferred it. So, they don't make us >> a lot. They want it where the exper Yeah. We don't have to show the pass through because we did it on the application. >> Got it. Okay. Fund 263 is federal Carl Perkins. Um, this funding is at the secondary level. Um, I realized I had a typo on this one. It's not split between two teachers. We have one teacher at Lakeland High School and we have a counselor at Timberlake High School um that the funding is going to. So, I will make sure to correct that on um the final version that you see next year. The split should between be between the secondary program and the guidance and health program. We
047did receive a decrease in revenue on this program as well. >> Are we going to be receiving more in June? >> Yes. Do we know about how much more >> we will have to transfer? Um there were some supply expenditures that were charged this budget because that's what they've done in the past, but we didn't budget any money for supplies last year. So that supplies will go back into the general fund. Um unless we can offset it with their CTE budget. Um >> I guess what I'm just asking is thus far for this year through May we've received 36,961 but we budgeted 61,299 and for next year you want to budget 55326. >> Again this is a program that we get on reimbursement basis. So not all the revenue was hit yet. We can only
048request it based on what's been expensed. Not all expenses have paid yet the last fiscal year. Um, we already know that the max we can claim for next year is the 55326. So that's what this budget is. >> Okay. >> 265 special education mini grants. This is one that's really hard to predict. Again, it's one of those things that the state will let us know they have a little bit of residual revenue and then [snorts] give it to us to spend. Um, so we had some in 2000 in FY25. I it it's a hard one to budget, but because we did have expenses there in 2025, I did show it in the budget packet. We typically only do something when we receive funding out of this budget. 271 is federal title 2. Um, currently that
049is set up for our one certified teacher. Um, and then there's a small amount for supplies. So that's one teacher. Mhm. Okay. The 91,78 is one teacher. Okay. 89878 master. >> It just from 25 which was 51,104. We're now >> this was part of the levy discussion. And we made sure to move that teacher 100% to the title programming and not charged to the general one. This teacher was split previously. >> So the increase from 51104 to 9610 is not the same employee the whole time. >> It is only charged half of that employee previously. >> Okay. >> Um and then when we had the levby town halls and things like that, we were instructed to move them 100% to the federal funding. Um 290 is our child nutrition program. [clears throat and cough] >>
050Um this is another one that I anticipate um needing to have some additional revenue come in. You will see an additional action item for this evening to look at the child nutrition uh paid rates. We're asking for a slight increase on the rates to help bring up the revenue a little bit. Um we do anticipate we I tried to match the federal revenue closer to what we actually received this year. Um there is going to be a slight difference because last year we did have more summer food service program activity um than we will have this year. Uh last year we were able to run two rural non- congregate sites and our meal service in restroom. This year we're only allowed to run our meal service in bathroom. So we anticipate less revenue for that.
051but trying to true up our federal revenue um to that. Char's done an amazing job this last year um with what he has done to try and increase participation. Um they have some major plans that are already in the works to try and get more families to fill out the application. Um and trying to educate families on why it's so important even if they don't feel like they qualify, why it's important, they still fill it out. um because it does impact our federal revenue that we receive federal funding for other programs. Um he has been able to tighten up his staffing a little bit so that uh they're I would say they're running pretty lean but they're running well le mean. Um and so when we when they initially approached us for this year um
052they had wanted to raise the amount that the district contributed to each year. Um, and I said that wasn't a possibility. We couldn't do that. If we're in a boat that we can't even give increases to staff and things like that, then we're not in a boat to increase the amount that we're spending on that contracted service. Um, and so they were able to reduce staffing a little bit, um, make a couple changes to a couple suppliers. Um, but the other piece was we did need to increase our our paid lunch and breakfast price um and our adult meal prices a little bit to help offset that so that they didn't have an increase um in their contracted rates. Um I do, as we talked about in FY25, I do anticipate the fund balance in
053this will eventually run out. Um in 2018, the board went from a break even contract with Chartwells to a fixed price contract. Um, and so that's currently sitting at a we will provide $150,000 of revenue for them above and beyond what they receive in reimbursements. Um, and that's a cap. So this year, Chartwell is losing money because we're only allowing for that um that that piece of 150. Um, so but I do anticipate we will run out of fund balance in this in the next year or so and have to do a general fund contribution to that program. >> So you're saying the fund balance became because of 2018's decision? >> No. So we received there's there's there's a couple of different things. So, it used to be a break even program, but in 2018
054the contract was changed >> um to be a a fixed price model. So, it's no longer a break even program. In 20 during the COVID years, everybody qualified for free meals. And so, the fund balance really climbed in this budget, right, at that time. We're chipping away at that fund balance due to the general fund not providing a transfer for that fixed rate contract. because we have fund balance to offset it at this point in time. Eventually, we won't have any fund balance there anymore to continue to offset it and we'll have to do a general fund transfer for it. That's not the case for next year. Um I anticipate hopefully if we can continue to see an increase in utilization of it, we won't have to get there in FY28, but it's a possibility.
055When does their contract come up for renewal? >> Uh we renewed in 20 24. So we did the process in 2324. So we're in our second out of five years of renewables. >> Okay. >> And we renewed at the same rate from 2018. >> Yeah. >> And that was presented to the board. >> Okay. So then what was the rate then at in 2018? >> I have to go back. I don't know about >> okay 310 is debt service. We were able to pay off our bonds early. Um so we paid that off in August of 2025. This is the last year you'll see it in your budget packet unless we successfully run a a bond initiative and have it pass. Um there is a little bit of money that comes in residual uh that
056gets that lands in this budget. I think there's like $2600 maybe a little bit more if I'm remembering correctly sitting in 310 right now that gets transferred to fund 420 to be utilized for plant facility levy purposes. That's an authorized transfer that we're allowed to do. Um, so the reason there's still a little bit of residual coming in is when people don't pay their property taxes and then they eventually either sell the house or they pay um, we're still due that money during from that time that it was levied. And so we get some residual revenues each year from that, but we do at the end of the year transfer it over to that levy to um, offset any expenditures that are charged there. Fund 420 is a plant facility levy. We're not anticipating any
057revenue in here because we don't have any current levy on the books. Um, but there is residual fund balance in there that is all tied up in projects with the exception of um that flooring money that we talked about at one of the more recent board meetings. Um there wasn't a decision made at that time other than to do the boiler at Lakeland High School being kind of just waiting to see what happens next year. Um the money for the concrete work uh the remaining balance in the concrete work is also in this fund. So it's about $100,000 of money for concrete work that's kind of tied up in the shity claim right now. >> Where is that at? >> I included that information with you for our meeting on Wednesday. Um it's in my
058financial report. Um, but our attorney reached out to them again today because they still have not gotten back to us. Um, and so we're we're not so patiently waiting at this point. Um, I will say that's been a very tright process. We started with one person. They had great communication with that individual. Um, and then it kind of dropped off a little bit. Our training followed up. Um, someone else took it over. Um, that person was great. Sent somebody out. the report. We didn't agree with the report that this independent third party did. Um he basically had stated that a lot of our issues were aesthetic, which we know is not the case. Um so we rebutted that um and provided that information to them and they basically told us to glue our jets and
059they'll get back to us when they're done reviewing what we sent them. Um I included that information for you in your packet. Uh but again, Megan did follow up today um to find out status for it. Just kind of process. So the 677,000 that's in the budget for fiscal year 27 is the remaining amount that's available for the levy that we don't have. >> It's the Yes. So the residual revenue because we have approved projects that haven't been done. Um, we brought boats to the board a couple times for flooring. Um, they have not been approved. So, that money still remains earmarked for flooring for those schools. Um, we have the boiler. There's I think 80 $80,000 that you guys just approved for the Lakeland High School Boiler. That's not going to be done before
060the end of this fiscal year. Um, so it's in the fund balance for next year. So, that 677, that's an estimate of what we anticipate will be remaining once this fiscal year is over. But that's all earmarked for project. So, it's not like it's just money sitting there to be used. Um, it's all then budgeted and allocated and it's for approved projects by the board. Once we get quotes for those, we bring them to the board for final approval. Um, if no action is taken on it, it just remains earmarked for those projects. [snorts] Then 421 for facility projects. Um that was what was left after um the work was done at Lakeland Middle School in Spirit Lake. Um and we were able to purchase the two activity buses out of that fund in FY25.
061Um so we anticipate about $188,000 in that fund. That is board discretion of how it's going to be used. Uh, I know we did approve 30,000 roughly for the John Brown Elementary School parking lot that's in there. Um, so I I know that expense will hit next f this year. Um, I just anticipate since this is funding that we could use for facilities or as the board sees fit. I did budget to potentially use all of it um depending on what facility needs arise on an emergent basis next year. It's another one that I would like to be able to close out eventually. >> But for fiscal year 26, if we're showing that the ending fund balance is 97,152, how are we getting to 1881 167 >> as an acral that needs to be reversed
062during the audit process? we had acred for the payout to the shade company um based on the emer and so that acur needs to be undone and then that will go back into the fund so it's audit entry that needs to be done so the 188 is what I'm anticipating [snorts] to be available at the end of this fiscal year reverse that audit entry Unfortunately to a land reserve, um this comes when we have land that's either gifted to the district or money specific to land where the district sells land um has to be put back into this this fund to be used for purchasing land. Um I know uh the individual that the company that had donated the Brookshshire property had reached out to us I think during the levy review and offered to
063buy back the land because they had first write a proposal on that property. the board at that time did not decide to do anything with that. Um, but if for some reason we did decide to sell that back to that that corporation, then that money would have to go into this fund for tracking. Um, it is something I know our facilities director would love to have a conversation with the board about. Again, um, we can get a code complaint from the city of Rothram. Um, the neighbors are we do our level best to keep it, but it's a vacant field. Um, it's not landscaped. There's nothing there. So, we continually get complaints from the neighbors um about that piece of property. Um it is a a great location, but it has become a headache for
064us to manage. If I can say that I I mean I would it's just been it's been a challenge. Um there's still some stuff on there that we're having a hard time working around. Um that was left from the building process that we can't get anybody to move and we don't have the equipment to move it. So um 424 is bust appreciation fund. Uh this is where if we uh we transfer from the general fund to this fund um the amount that the state tells us to transfer for bus depreciation, it is to only be used to for the purchase of transportation vehicles, fleet vehicles. Um we anticipate that we'll have enough in there at the end of next year to at the end of this year to purchase a bus. Um if we would
065like to use the following year's or the end of next year's transfer, we could purchase two buses. Um which will be the recommendation that we move forward with only to purchase one regular bus and one special education bus next year to continue to um support our fleet and the amount of miles our buses travel. There's a little bit of other revenue in there this year. Um we had some old buses that were no longer working go to auction. [cough] um we're required to put that money into this fund as well for the purchase of new buses. So, I do anticipate I don't think it's going to be July, hopefully August, but I'm going to bring um the packet to the board to approve to go to bid for a couple of >> So, if we
066have an estimated fund balance for fiscal year 26 through May at 1957, how are we getting up to the 2195? That's what I anticipate. Um, I'll have to go back and look at the financials. I might not have gotten the the beginning fund balance 100% correct um on the financial report. So, I will double check it, but when I was looking through our financials for this year, the 219500 is where I anticipate our ending fund or our beginning year fund balance will be. Um when you're looking at the financials for bear with me would be would that be that additional revenue from items that went to auction? >> Very possible. Yeah. Um it will be reduced if it if that doesn't come to realization. So um the last fund that we have in our financials
067is fund 436 school modern school district modernization fund. This is where the $19.8 million was um put performs requirements. Um the interest revenue in this fund allows we are allowed to transfer to the general fund to use to offset facility expenses, facility purchases. Um we do have to do separate reporting on that but so far has been a lot of fun to do. Um this we anticipate we're spending 15ish million because we are anticipating some expenses this year as well um to leave about 4.6 potentially 4.3 uh going into FY28. Um, it just depends on when the pay applications hit for next summer where we're going to end up. So, we may have more than 15 million in expenses. I'm just kind of playing the I'm not 100% sure when some of the applications will
068hit to be paid. Once this fund is used in its entirety, we will stop recording on it. Um, the only time I anticipate any additional revenues for this fund is if the state were to do another bond to provide proceeds. Um, the state is in a 10-year bond. Um, so I don't anticipate anything until that 10 year bond is paid in full if if they decide to ever go down that avenue again. >> Jake, you had a question on your annotation here. Is that you asked how >> on I was able to get that resolved. >> I appreciate you pointing out that. >> That's the only thing I found so far. >> The last couple things that I have in here is just moreformational um items. I we've talked about this in the past with
069[clears throat] it's just how the state educational support program works. But because this packet is on our website and available for our public, I never want to miss the opportunity to provide a very high level overview education of how we are funded. Um so the state educational support system gives us uh basically support unit distribution which is our salary based aortionment benefit a portionment and our transportation. So support units which are our classroom funding basics are based on our average daily attendance. So the number of students attending school regularly um and it's reported at two different times. So, our midterm support units are calculated from the first day of school through the first Friday of November, and we get the bulk of our funding off of that. The best 28 weeks looks at the entire
070school year, and we get um our discretionary funding based off of that best 28 weeks. So, that's the true discretionary funding. And then the health insurance um discretionary funding that we receive that we are required to use to offset our employee our employer share of employee benefits. Um, our salary based portionment is the staff pay funding. Um, and this is based on Idaho code 33104. So, this is essentially how we use the career ladder to determine our our average uh weight to average salary for our different classifications of employees. And then that's multiplied by the support units that we're anticipating for the next fiscal year by the state statute amount. for example, 1.021 FTE of instructional teachers times our support units gets how many the state is willing to pay us for um multiplied by
071our average weighted average salary based on the career ladder placement to get to our total instructional funding. Um we did anticipate um going from we're at 220.3 support units this year which was a lot higher than we anticipated last year based on where we were looking at enrollment. Um so for next year I anticipate being up to 18. We have some pockets of grades where our enrollment is higher than anticipated but for the most part um it's um and anticipated about a 80 student decrease for next year. Um so because of that we did go from 220 to 218 with a 217 for best 28 weeks. Best 28 weeks is always a little bit less than our midterm support units. Um, so we do calculate on that. If for some reason those numbers come in
072higher, which we're always super grateful for, um, we will have some additional revenue to work with in the budget. Um, if not, then we will be coming back to you in November to to decide what we want to do to curtail any of those issues resulting in less revenue if we're not hitting that number. I'm fairly conservative with this number um just because I don't ever want to be in the boat that we're having to make cuts mid year. Um but that's always a reality that we face um with with kind of projecting these things out. Um so the other piece of it was the transportation. The state reimbures districts for transporting students to and from school and approve field trips and activities. Sports are not approved. field trips or activities. So, we do not
073get any funding for sports trips. Um, reimburseable transportation costs include fuel, bus maintenance, driver salaries. Um, our if we have new buses on the rolls, our reimbursement goes up a little bit. Um, we're reimbured at either 50 to 80 or 85% formula depending on the type of the expense and it's limited to 103% of the state average cost per mile per student, whichever is most beneficial to the student uh to the district. Right now, we're getting the 50 to 80% formula because that's more beneficial to the district. We are a very large district um based on the number of miles that we cover on a daily basis with our buses. Um we were we have to wait until next year. Uh we did receive a little over $2 million this year in transportation revenue. I
074anticipate that to fall a little bit because we did cut some routes and we did cut drivers salaries and things because we did replace all the routes this year. We won't see the full impact of that until we get our reimbursement next year. It's always a year behind. Um and so that's why I budgeted less revenue in the general fund this year than we received this current fiscal year. Um because we haven't seen the full impact of some of the cuts we made to transportation yet. Um so we did touch on the fact that we did in expect an incline enrollment of around 88 students which is a reduction of support units for the district of about 2.33 units. Um the only additional revenue that we received from the state this year was that 10.3%
075increase in health the health portion insurance portion of the discretionary funding. Um and so that's why we had made the recommendation to go from 860 to 875 a month for employee benefit um offset. Uh the last piece of this is the demographics of the district showing the enrollment as of this uh last April and then the projected enrollment for next school year. >> I do have a question on the health insurance portion of discretionary funding that we receive. Um, with receiving a 10.3% increase, how much is the district actually receiving on the health insurance portion of the discretionary funding? >> Give me one second. I can tell you Uh at this point, if the 217 support units for best 28 weeks hits, I anticipate that would be 5.2 um million for the health insurance portion
076of the discretionary. So the discretionary portion will be a little under 5.1 million. Um, so that 10 million that you see for discretionary, the bulk of it's a little bit higher for health insurance than it is for true discretionary. Um, that discretionary is being used to offset things like utilities and teacher pay and um, classified pay because unfortunately uh, the state doesn't fund classified. >> Well, you have said that we the district uh, went into a deficit on the health insurance portion. Um, so what I'm trying to figure out is obviously we're not receiving all of what's expected for the district to pay out on the insurance. Correct. >> Last for the current fiscal year. Correct. >> Did we receive it before any other fiscal year? >> Okay. Um, so we've received a 10.3% increase
077without understanding exactly what that percentage is that the district's receiving. I mean, we're only offering a 2% increase going from 860 to 875. And I'm just trying to understand, you know, we went into a deficit. You're saying by adding the $15 now, we might be at a break even point. Depending on what people elect, we should be at a break even. I use this year's numbers for enrollment, use next year's anticipated premiums, and then use the budgeted amount that we are receiving based on the 217 support units to map out where we would be. Right now, we're offsetting it uh the general fund's offsetting it to the about $160,000. So, there wasn't that much to make up to break even. um and so we'll get the additional to move people to the 15th. There's always
078a chance that we'll end up in the same boat. If a bunch of people decide to take benefits next year and we didn't budget for every single person to take that because we budget based on the current utilization, then yes, there is a potential to go back into a deficit. But it's one of the really difficult things. I mean, you would probably agree it's a difficult thing to determine. We can't tell people they can't take benefits. um we can't dictate that they only take up to what they are allotted. So, and not everybody will take full benefits. And so, you kind of run a mix on how much you do. I don't I don't calculate that every single employee that's eligible to look for benefits will take the full 10,500 because they don't. Um and
079so that's I would say the risk of running it based on that. But yes, anticipating based on current utilization, current participation, yes, then the that that 2% increase is about all we can afford. Um, and break even as long as utilization remains the same. >> Okay. Well, what I I feel like there's a little bit of concern or frustration. >> There is, but that's okay. >> Okay, we can move on. >> The last component of the work budget hearing packet um goes into our enrollment um and enrollment projections and then finally position control. Um, so we moved to a precision control model last fiscal year. I will say it was extremely beneficial um to the district. Uh, I felt like everybody knew exactly what they were able to hire. Um, and there was very parameters
080around it. Um, I I I feel like it's been a beneficial program and would I'm proposing we continue to utilize it. um position control did go down slightly um from this year to last year and I apologize I it was an afterthought today as I was looking at this that I should have included that we were at um 513.45 45 um total FTE uh for FY26. Um that was based on the final approved uh position control tracking from the September 17th board meeting. Um we're at 509.71 um going into next fiscal year. Um so we do have some vacant positions that are built in for our paraphernals for special education. There are some vacancies built in there. Um we are fully utilizing all of our teaching positions. Um we did make the switch on some
081of the pupil services to come out of classified and into pupil services. Um so you'll see a slight increase in the pupil services totals this year um for FY27 the proposed next year um because we're trying to get them onto um the salary based aortionment so we can get something for them there versus the classified site. Um, so overall we were able to go down just slightly. Uh, some of that came from the playground moon duties, um, crossing guards, things like that. Um, we had some vacancies that were built in that we did not utilize last year a little bit in transportation, um, some in the before and after school program, things like that that we were able to um, just not replace and not request for next year um, as we don't anticipate using
082them. So that is how we ended up at 59.71 FTE for next fiscal year for board approval with so much. >> So what did we take away from if we went from 513 down to 509? Where did we >> just gave that list? >> What was that? >> Okay. >> Uh so it mainly came from crossing uh playground. Okay. >> After school programs, um, we reduced the amount of special education pairs. We didn't totally utilize all the vacant positions, but I still left vacant positions in there for them. Um, so it it mainly came in those those areas. >> Okay. So, we reduced but yet we have vacancies there. >> We do have vacancies in the professional for special education. We try not to bring those every time we need to hire one because >>
083there's there's often times that we need to hire one right away. Yeah. >> And so we try to leave a little bit of leeway in there so that we're not coming back to every word we need to think, hey, we need another pair. So there are some vacancies built in specifically for those positions, >> which there should be. >> That is the only area that I have vacancies built in. So if we were to need additional teachers in the fall, that would have to come off of the fact that we got initial enrollment to warrant that. Um, so I did not build those in. trying to operate as conservatively as we can with our resources. curious why all the elementaryaries except Twin Lakes has um one pupil service but Twin Lakes has a point8 is
084that at their request >> work full time >> so that's at their request okay >> if that person were to retire anticipated we would request potentially I mean that's ultimately up to district administration if they would like to replace it at 100% or at the 80%. >> And we would request that we replace it at 100%. >> I would think it should be budgeted at 100% but okay. >> I budget it based on the individual in that position. They're contracted for the next year. So I don't anticipate that going above 80% for next year. >> But if that person left mid year, >> which they would have to get permission from the board to do. >> Okay. So, we have 43 staff members for the district office. That's very misleading because we have our special
085education program that is housed in the district office. Um, our safety and security personnel are also housed in the district office. So, uh the physical the school school bike and things like that, those are all housed in the district office even though they support the entire district. positions that support district, >> right? >> Yeah. Even like our crossing guards are all coded to the district office. >> Okay. >> So there there certainly are not over district. Some of them are coded to specific buildings, but yeah, they're just districtwide personnel in the district office itself. It's it's not fun. I mean, >> you've been in there. We can't have that many people. >> I understand that. But then when people ask the district office has 43 employees. No, >> you know, it's and there's no breakdown
086of what those 43 >> I mean because you walk in there's not 43 offices, >> but I respectfully it is a more transparent picture. If within the district office you can say it's this many in these segments as opposed to just going no they really don't. It's, you know, people that work throughout the entire district. And I understand that's what what it is, but that's not really the picture we're painting, even though that is what we're doing. Does that >> Can we re label it to say districtwide? >> Yep. >> Districtwide personnel instead of just district office. It might might show that those people serve the entire district rather than there's people services obviously are districtwide. But I'd be happy to make an amendment to this pocket and change it to districtwide employees. >> I
087mean, there's >> you're all districtwide employees, you know, you're you're serving all of the schools typically is your school nurses, like she said, your your security uh personnel, your school psyches, um your SLPs. I mean, position. >> No. And I understand 100% what you're saying and I I I'm not disagreeing with that whatsoever, but perception-wise when it says district office, >> that's you're like >> you're overstaffed. >> Happy to [laughter] update that in the packet and any future uh items that this comes forward on. Um I will also say for the classified staff, those vacant positions for the special education pair professional are also sitting there as well because we don't assign them into a building until they're needed there. um when that position's filled >> and that's appropriate because there's district there's >> there
088technically a districtwide vacancy until they know where they're going. So I would be happy to update that instead of reflecting district office to just say districtwide. >> That's a great suggestion. >> Yeah. >> Um real quick on your headers on all of these it says 2526 fiscal fiscal year 2027 proposed budget. That should say fiscal year 27. My apologies. I can get that >> just just so that you're you know that it has the years >> the reason why you had it that way. So it's fiscal year 25 actual fiscal year 26 budget and then the fiscal year 27 proposed budget. So I can do a better job in the header saying that I'm showing you three separate years >> reflecting the 2526. Yep. or just saying fiscal year and then the headers are great
089cuz they're there. But >> I appreciate the packet. It's a lot nicer than we received in the past. I mean, I believe >> it was last year >> if I could have finished. >> No, I appreciate [laughter] >> I just am thanking you for the packet. It was very thorough. Mhm. >> I try to make it um everything we need it to be but easy to understand. Um I know some of these budget packets can be hundreds of pages long. Um and I try to keep in mind the lens of the user that's using these. Um and try to mirror them to the financials that you guys see on a monthly basis just so that the look and feel is similar so that it's easier to understand. So I appreciate your kind words for that.
090I've worked really hard to try and make this as transparent as possible for our community. >> And I understand that. I do. >> Best one I've ever received. [laughter] >> All right. [clears throat] >> Well, I don't have anything else. Does anybody else? >> I do not. >> Well, that can conclude the presentation. We can move on to the action items. Um, first is to approve or deny the proposed budget for the 2627 school year. I move to approve the proposed budget as presented. >> Second. >> Um I would like to amend the motion. Uh and while we are approving the 2627 budget as presented, we also need to authorize the CFO to submit the requested budgeted documentation to the Idaho State Department of Education to be in compliance with Idaho code. Can you agree?
091>> Absolutely. >> All righty. Yep. >> Um all in favor say I. I. Any opposed? Hearing none, the motion carries. >> Thank you. >> You're welcome. Moving on to the uh school meal price increase. Um the recommendation is to provide a uh increase to meals across the board. Um, >> we're recommending 10 cents on paid breakfastes and 25 cents on lunches. For adults, we're recommending a 25% increase on breakfast and a 30% increase on lunch. Um, the National School Lunch Program um provides the rates for breakfast and lunch for reduced eligibility. So, we are not able to change those without a federal change. Um, so those will remain at 30 cents for breakfast and 40 cents for lunch. And milk is fine at 75 cents. >> I remember when it used to be a nickel.
092>> I know. [laughter] I know. >> Some could qualify and it was free. [laughter] >> But my lunch was also 65 cents because I remember standing in line. Two quarters and a nickel and a dime. two quarters. >> I'm sorry. >> No, it's fair. >> Does anyone have any questions or um comments, considerations on the recommendation? >> You're fairly confident that this will bring us up to allow us to break even. >> We'll see with Charles on their numbers to make sure that this I mean, as long as participation and utilization remains where it is, there's always hope that we'll get more. But if it remains where it is this year, then yes, we should be better off with this number. >> Okay. And I will move to approve as presented. >> Second. >> Okay.
093I'd like to amend that. Um >> Oh, do you want me to include this whole thing? The >> it's there. I'm assuming they would like it included. >> Have to use it. It was just based on one of our previous meetings you had asked to maybe include proposed motions. So, I'm just including them in my agenda items going forward to try and capture everything you guys need. Um, they might be too wordy. I'd be happy to work on that. >> I didn't know that we had asked for that and that's fine. I just don't know. Is it required to uh state that we're trying to remain in compliance and that we're >> I was just giving you potential wording. >> Okay. Gotcha. >> Administration's recommendation. Yeah. >> Okay. Per administration's recommendation. All right. So, we
094have a motion to approve the presented recommended increase per administrative's recommendation. And we have a second. All in favor say I. I. Any opposed? >> Hearing? None. The motion carries. >> Thank you. You're welcome. >> Moving on to the 2627 school year base price increase. So, we're looking at increasing the dollar amount and the PM session time. >> The PM session time. >> Yeah, cuz it previously was 3:15 to 6 p.m. Now we're going 3 to 6. >> Apologies. It should still be 3:15. >> Oh, yeah. >> Okay. I didn't catch that. I didn't either. >> Okay. >> It's a $20 increase um for each session. That's essentially what it breaks out to. >> 35 to 55. >> Um no, it's going from 165. It was 145. This was this year's rates. And this is
095their proposed monthly rate. So all of >> all of these are just $20. >> Oh, monthly. >> Yeah. Okay. >> Yeah. So it's a month. It's not a week. >> Yeah. >> Oh, [snorts] the only number I had before was what was discussed about 4 day versus five day weeks. >> Oh, got dollar. >> Okay. >> Sorry, I don't rates. >> Huh? >> Just for the Friday, the proposed Friday rates for the day. Yeah. Okay. It was a sore subject. So, >> and this will potentially allow I mean I guess a good understanding would be because I believe don't know where what's the fund number for >> 232. >> Thank you. >> This is really helping me for Wednesday's meeting. Hopefully I'm ask answering all your questions for Wednesday today. >> You never know. Um
096so it looks like we are projected at 188,000 for this year's revenue. >> Correct. Thus far. >> Yeah. That's it. There shouldn't We don't We only have about $2,000 in outstanding balances. So 190 um total for the year if those outstanding balances are collected. >> That school's been out for a couple weeks. >> Yeah. >> Okay. So, but this will allow us >> I didn't budget any additional revenue um for next fiscal year just yet because I wasn't sure this would be approved. So I left it at status quo at the 190 for next year in the budget. >> Okay. Um but I was going is our expenses were 1933 380. Are we at all um auditing is kind of a harsh word but are we looking at where we're sitting >> throughout the year
097so that we can figure this out? >> Yes. >> I mean >> this year was a different year. Um I had to buy I had to buy additional laptop or new laptops and replace every single coordinator's laptop this year. We also had to relic this year. So um those expenses they only happen every couple of years um but they just happen to hit in the same year. And so our expenses for um our our program were a little bit higher than anticipated. And then because we were trying to increase enrollment, um we had hired additional staff, um that increased enrollment only brought in a couple more kids, but we needed a staff member to get there um at AFL specifically uh so that we could provide more children with morning care. That only resulted in
098four additional children, but we had to have that additional person to provide care for those four additional children. So, it didn't quite break even on that one. So, I do anticipate their their expenses next year will go down because we're not replacing computers and we're not doing the licensing fees next year um that we had this year. >> What type of licensing fees are we >> are licensed through the state of Idaho to provide childare for each site. So, we have to have a fire inspection, a health inspection. All of our um all of our employees in the base program not only do a background check through the district, they have to do a background check through health and welfare as well. >> Um and then we have to everybody's required to have CPR first
099aid um license um through the state vendor. >> Um and so we have all of that and a lot of our people through that last year as well. Um, so that that uh training is a couple years. Um, the fingerprints are a couple years, but we do pay for that. Um, as to to have those people. It's really hard to hire people to work in the base program because I think they split shift. Um, our coordinators, I value them so much because they're willing to come in and work early in the morning and then leave and then come back in the afternoon and work in another shift. Um, that's a very difficult niche position to fill. Um, and our our base aids that we have typically are pairs in the building that are willing to
100come in a little bit earlier or stay after to to fill that to to where we're in ratio to where just the coordinator can take over at that point. Um, and so that one isn't as hard to fill because we typically can get someone who'll take on an hour and a half to to help us out with that. But base is a difficult it's not like your average child care program where you just have kids all day long. Um that leadership is very difficult to work with. We tried last not this last fiscal year that the year before and we had a morning coordinator and an afternoon coordinator for Athl and it just was not fluid um and it impacted that program a little bit. So, we were very fortunate last summer to hire a
101coordinator for that program that covers both shifts and the continuity that that's provided for that program has been what we needed for it. But again, it's just a really niche. You have to find the right person who one wants to work with kids in before and after school care and two who's willing to work. That's legit. >> Didn't we just raise these prices? Uh the last they weren't uh they were raised in um and then 25 to 26 we did not do an increase. In fact it might have been 2324 the last time we did them. It was late 2324. So we haven't done an increase for 2 years. Um but we just have gone up in that time and utilization has gone up. So we have to staff a little bit more to provide
102for that additional enrollment that we were seeking. We do have a director for this program. Um, we don't have that. That's me. So we literally have um the three coordinators and then I think I have six total bases and some work both morning and afternoon. Some are just morning, some are just afternoon. Six or seven. It's not something we asked for lately. We recognize that ACE is a much needed program. Um, we're not Boys and Girls Club, so we can't offer their their rates. Um, because this program does need to break even. Um, these coordinators are benefited because they do work a 40-hour week. So, if we wouldn't have had the purchase services, which I'm assuming is where the licensing and everything is, the program would have broken even. >> Yes. >> Pretty close. >>
103Yeah. Um we are anticipating a tick up in um participation. Uh so I do know I'm going to need a little bit more hours next year. Um and then one of the coordinators um we were fortunate she only works seven hours this year. We need her to work eight hours next year. So we're we're factoring that in. um she's not able to get all of her paperwork done. The other coordinators are both 8 hour employees. She was the only seven hour employee and we need her to be eight to be able to get her paperwork done appropriately. Um I had to step in a couple times to help with that. Um one of our other coordinators, the kindness of her heart, also stepped in after that because that hour without kids is really when they
104get that done. Seems like they have six hours without kids. Am I missing something? They're there um at 6:15 until 10:00 and then they come back at 2 until 6. So I think >> Okay. >> 6 to 6 or 2 to 6 I think that's by 8 hours. >> Okay. They had a really long lunch break. >> I extremely sweet. >> I mean 10 to 2. Yeah. 10 to two. It really I would say that >> the ones that are in the positions right now, they actually really enjoy that cuz they get grocery shopping done, they get laundry done. Like it works for them. Um most people it does not work for them. One of them decides to volunteer in the school quite a bit during this time. She doesn't leave. She just volunteers. >>
105Yes, she does. Volunteers for what? >> Just volunteers for whatever. Just as a >> easier to stay than to go home. >> Yeah. >> Well, the gas money or something like that. The first copy that you [snorts] [clears throat] would an increase of $5 benefit this program? I just the 20 extra dollars I think is I mean cuz it's 40 if you have two children it's 40 extra dollars. My curiosity why did we do 20 on all at all levels rather than proportionately. >> Um I'd be happy to take this back. Uh I I had our um accounts specialist do this for me based on utilization. Um so be happy to go back and do some additional work on it. Uh this doesn't need to be approved until August. I just brought it as part
106of the budget hearing um since it's a rate increase. So I don't mind having you table this for additional review. >> Well, what's on the budget packet is the current rates. Correct. >> Yes. >> Okay. So I would move to table until we have a little bit further information >> and maybe and maybe look at it proportionately where 5 days a week gets 20 and then the rest of them proportionately. >> Yep. No problem. And I'll I'll run it against our I mean every year the it changes just a little bit our utilization based on family needs and stuff like that. But we'll run it against our current year to show what the differences would be. be possible. >> We have a motion and a second. All in favor say I. I. >> I. >>
107Any opposed? Hearing none. The motion carries. And that is the final item on the agenda. On that note, I'll go ahead and uh end the meeting. It is Oh, yay. 7:45. >> Thank you so much. >> Thank you. Just thank you.