001So, uh, the sharing that, uh, on the screen is a document that, uh, I want to thank Katie for because it has and already used for our leadership team in order to kind of bring us from this kind of um unknown area of what does it mean to roll over when we roll everybody over how are we going to make stuff from there? So Katie has provided a an actual documentation with numbers that shows the FY26 amount, what the increases would be for FY27 if we just rolled everybody over by the reasonable percentages taken directly from the uh direction that we got from Amy and Nick at this table. Roll everybody over and assume some sort of a contractual agreement for for raises for the B. So, we've done that literally and we want to
002run that by those two folks and make sure that we're the ballpark because to Mark's point, we don't want to start running with this strategy if it doesn't fit just the model that's available. And so, we think the boldness of this makes a lot of sense and we'll run it by Amy, Mark, uh, Amy, and um, Nick. But uh this is our way of kind of slowly taking this this funnel of going like this against the point where we know exactly that we we decided to ask the questions of the principles that they have to do. So what color from your line your budgets and this this allows that that work to continue to to narrow and get more focused. So um from a big picture this helps us a lot with the educators the
003principles so we can begin to give you a rationale for any realignments that we decide to do that it's different for learn is that's that's what you are you are ask of us is why how come if you took demonstrate why >> so I'm sorry you go thank so this John um we had used this during the budget process last year So maybe some are familiar. So this document just shows um what our starting point is and our starting point is the fiscal year 26 budget and when we build the world service budget earned just as John have described we did so in rolling over all of the employees and positions that we have in the budget for fiscal year 26. So in the current year and then applying any cost of living increases, step
004increases, lane changes, and any of those contractual um modifications to an employes salary that happens with the start of a new school year. Um we're doing so this year. um a portion of that work is in estimate because we're we don't have um settled contracts for next year. So I just want to make sure that that is clear. Typically when you have the settled contracts it's very straightforward exercise of just going into the contract stepping everyone. So if you're a bachelor's three this year you'll be a bachelor's four next year and you see the rate right there. So um the process of doing so and in creating fiscal the draft of the fiscal year 27 budget the first kind of major part of doing that is increasing the salaries. And you can see um on
005this exhibit if we were to just increase the salaries and do nothing else to the budget we would be increasing the budget. um $3.3 million or over $3.3 million. So that's that first line there. And just that line is the equivalent of a 4.56% increase to the budget. So that's a big number, but um just remember 82% of our budget is made up of our salaries and um is tied to payments to our employees. So that's why it's really kind of the biggest budget driver that we'll look at every year. There also is a separate salary line, just a moderate increase to salaries to do adjustments to that substant average coverage line. So that's something that we've been really looking at pretty closely, looking at the historic um expenditures, looking at the current year expenditures,
006and then adjusting as we go. We made a major adjustment from fiscal year 25 to 26. We made another adjustment at the beginning of this year when we looked at last year's actuals. And then this is an adjustment taking into account that we'll have some increases for fiscal year 27. So that's that $26,000 number. And then you can see um for 27 there would be there's actually a negative number in there and that is an increase in revenue offset which has the same corresponding impact as a budget decrease and that's because we have a position that's open this year that we had rolled into the budget for next year was historically funded using Medicaid funding. And so, um, because that physician is open this year, we are not using that Medicaid funding to offset that
007cost. But because we rolled that position back into the budget for next year, we reinstated that revenue offset. So, that's an extra $120,000 uh that we'll be using in a revenue offset next year that we're not used to this year. And you can see that I also included a revenue offset document um in the folder. So you can see those numbers specific in that revenue offset document as well. Special ed there's two lines. We separated it out by out of district tuition and contracted services and transportation. Out of district tuition, the rate increases are set by the operational services division which is a division of the state. um we have no say in what those rate increases are. They tell us what the rate increases are in October and then those go into effect um
008July 1 of the upcoming fiscal year. There are also a number of program reconstruction increases that for those um programs that applied for a reconstruction of their fees, they don't have to follow that percentage increase that the operational services division set. So for most of our programs, it's a 3.04% increase for fiscal year 27. And then we have a number of schools that are going through a program reconstruction. So in some instances um those expenses could increase $30,000 for a wanted placement for one student. So that is all factored into our increase. That is based off of what we know now. Um, and I think we just all, you know, that's something that there may be a student that moves into district or is going through um the process to be as we wait that
009could potentially change that. >> Are those numbers set while I'm running? Yes. Okay. >> They're set for 27. It goes into effect in July and we have students that attend summer programs. So, it will go into effect right away. It's 3.0. 04% for 27 and then like I said we have a number of different schools that our students attend that will be in excess of the 3%. Um we also factor in an increase in contacted services and transportation and you can see that number there. Um and then an increase in transportation separate from special education. So that is our yellow bus transportation, foster transportation and homeless transportation. Those are three separate budget lines. We have to report those expenditures in each one of their applicable lines. Um and that increase is just reflective of the
010same number of buses that we have this year. So that is not adding a bus. That's not changing the fleet. That is just the same number of buses we have this year. We're um in year two of a multi-year contract and that 140,000 is um the projected increase for 27. We're also uh factoring in increases for facilities. So that's utilities, extraordinary maintenance, those accounts. Um although we have a consolidated facilities model for the town of Milton, the budget for the school facilities and custody services are in the school's operating budgets. We need to make sure that we're budgeting appropriately. And then just some miscellaneous adjustments which are just changes to non salary accounts. So, textbooks, office supplies, and some just the miscellaneous um accounts that we have throughout the budget, it's a $48,000 increase for
011next year. So um if we were to just roll for the positions and account for cost of living increases, contractual increases um the changes that would we're seeing for fiscal year 27 there would be at five school and that's the accumulative increase number that you see at the bottom. Is the increase related to yellow bus transportation just related with through step increases in our contrive also include adding seats? >> No, that it it's just the same number of the buses, but that's how much the contract portion of that 100,000 is. Um it's a do you believe it's an 8% increase? the other one that's for >> and so the so the blue section up at the top was level settlements. So just rolling forward what we currently have this year and then the section at
012the bottom is some of the adjustments that we've been talking about at a district level and with the leadership teams of we know now that we know what the cost would be to kind of roll the budget forward but we know we don't want to just roll the budget forward that there are some changes that we'd like to make in order to be strategic in the way that we're allocating our resources. is so that we can drive the priorities of the district. And in order to do so, there are a number of changes that we would like to make from a budget perspective. And those changes, some examples of those changes are shown in that bottom kind of like that TAM section. So, some of the changes that we've talked about is um right now
013we only we have a part-time assistant superintendent at DGN burning. We would like to make that a full-time assistant superintendent. We've talked about adding one bus. Um just based off we had to cut the bus for this year. We have the demand for transportation at the secondary level is in excess of what we can currently provide. And so just saying adding a bus um and making an increase to the professional development budget to be able to do some that work during the summer and school year. Um we had also talked about potentially adding uh custodian or custodial staff. So because we are adding some significant square footage over at um Kanyam Kalika with the third floor becoming the um additional classrooms in meeting space and then next year having the library be up on the
014fourth floor. that's just adding square footage to the existing building and making sure that we're just um reflecting that in the stacking levels for the Estovians. So that would just be an addition of one um staff members and then we've also talked a lot about how we're utilizing of a revolving unit accounts. So if we were to reduce the amount of um utilization of the revolving accounts to offset the overall expense to the budget um that would have the same increase as or the same impact as an increase um in fees and so that's the $200,000 number um that shown it. So while you could have fall a minute and say the big picture of blue is that we did everything the same. The good here's the good news story. The good news story is
015keep in mind the vacancies that we did not fill are assumed filled for the purposes of rolling everybody. We didn't cut those positions and give them up. We left them vacant. So we rolled them all over. So those those positions that are unfilled which we have a list of are part of the because we pretended they rolled over filled. We didn't give them back from the town. um that wasn't the that wasn't the agreement nor the expectation. So we're at 5 uh.2%. Um so the good news story is that we we believe that's a reasonable ask. Uh and it would be nice to be between four and five. Uh but after three years of nines, we're hoping that five feels better. Um and um when we start to look at what we'd like to add,
016we we shade it differently because we're having the discussion internally principles with. So, when we're adding these back, how we how are we going to adjust the existing budget by 530,000 to put these things in there if those of those if those are things that we would like to prioritize as it accords to budget and is there anything else that you feel like you need to realign within your school or in the district in order to make that all of which we would like to stay within the 77,76 million662 number. Right now, we're not going outside of that number. We're trying to play ball with the amount of money that we anticipate the town to get us. >> Um, and we're hoping that that's a good news story collectively for the town. is showing that
017we're rolling everybody over, putting in the modest uh percentage increases as directed, and that if that revenue is available by the town, which we want to really solidify with Amy and Nick, then once that 776,662 is established as okay, then then we will be starting to realign the pieces within that in order to make things work more effectively and more targeted towards what our needs are. So we we already had that discussion issue table Monday. So everything that we're showing you today, we've already gone through so that they're very clear on what the what the the next set of meetings are for us to kind of first of all establish that we have a rollover number that is in the ballpark at 5.2%. and that there's going to be some adjustments that need to be
018made to Katie's point in order to have principles have the discretion to make decisions by realigning resources that might have a better impact student and that could include not like said the example would be say we don't fill any of the vacancies that we decided to not fill we have addition that way that that totals about 900 $800,000 >> 800,000 >> so we can actually make these changes and just not fill those positions as one scenario that we wouldn't do it that that way in a blanket way because of things there that we want to consider. But there's room for us to to move and realign put it that way within that $76 million. >> That's helpful. Yeah. Clarifying question on the in the orange section. Decreased utilization of revolving accounts. How I'm interpreting your
019explanation of that is there are things that would normally be paid for out of the revolving accounts which we're going to pay for out of the operating budget. So in other words, this is in effect the contribution to correct >> the revolving accounts. Okay. >> Exactly. And that's a great point because I'm going to say this one way Katie can correct me. So when we go up to the blue and you show special education increasement by a percentage that able to see appropriate percentage the other lever that we we because we're we're actually continuing to practice and my brought this to my attention very clearly up front last week of the percentage of operating funds that we're using in partnership with circuit breaker in order to pay the bills. If we continue to contribute a
020little bit more each year from the operating budget, we're less reliant on circuit breaker which allows that circuit breaker account to accumulate over here. So this is that's another way of us and and it's not this isn't being done. That's just how the words work from the economic perspective, right? But that if we can continue to be disciplined and hold the percentage of money that we use from circuit breaker and not use more of it where and continue that's how we begin to build the balance in that from the account and then and so then for the other revolving accounts we've been discussing this is also our way of starting that discipline process of adding to those revolving accounts time. So when we wake up in three years, we'll have balances that are healthy and
021slowly that becomes not an issue that we have to worry about. >> It's not a direct ask for money. It's an indirect not using the money in a certain way and asking in in putting or operating budget money into that source. But the the effect is to say and more to be explicit about that. That's how we're creating that accumulated revolving econom balance which alliance priority budget carries over one. >> Right. >> Can I just see if there 800 again within the current budget we like did this to a larger scale right that was one of the big index beh that that is again part of that blue section. That's part of the bull over. So we're doing is trying to add like to your point I think just to restate it add a little
022bit more to that number be able to build this a little bit faster. will take kind of chunks of impacts on an amable basis. that we're not needing to add another 800,000 which would be hugely detrimental to us but just has a little bit more to get to that free value whatever you're operating >> and the assumption that we should all be working with is that they're the reason why these accounts are so valuable to be to be uh uh kept at a balance of around 3 million because any point in time that that one off or two off placement could put you into the red while we're doing this that could happen right so this this is all good until you know till someone brings a knight to the fight, right? So, it's all
023good um until something happens. So, while we're doing this, we should always be uh understanding that that that case could come up with it during our accumulating time period where it might this might make it a fouryear thing. See, because we have had to withdraw a little bit out of the circuit breaker money to make any one-year work, right? >> Yes. Yep. And I think that's why we had um started also started the process of having the the additional special education stilization fund as just another mechanism to be able to um help with some of the unanticipated unbudgeted costs that may come up in uh throughout the year. So that's another way for us um in addition to making sure that we're helping up that SE breaker balance and once we start implementing all of
024these different tools then it will allow us to use those tools instead of using operating budget um and having to potentially impact other areas of >> so Katie is is it clear to say then all that being said that uh if we were only if if we were asking the town to just give us a 5.2% 2% we're taking care of our business and we're we're making good action steps and progress for that planning moving forward. >> And it would be nice for us to be able to have if there's money at the end of the year a deposit from the town to that stabilization account as a second layer of protection in case our conservative planning of trying to do the now but also trying to fund the future. It would be helpful to
025have that yes that side thing that would take a vote of the school committee and the select board to access so it's a better protected uh >> but as we're trying to do two things at once right and three as we'll only be doing you won't need to be doing two things at once right but right now it might be very helpful for the town in addition to the 5.2% 2% of the operating budget. if there is a sum of money at the end of the year related to free cash that the town deposit something in that account in order for the schools to have that that kind of uh secondary support especially well with Julie to shoot things like >> and then there's also another argument um it shows um so with respect to
026the addition of both Um, what is the process that you go that you go through? Because I think last year there was a mess, an added bus, and it still didn't answer, but you didn't it didn't resolve the issue. There will there were still people left out. >> Um, and that might have been with smaller numbers. Russ um, how do you go through I'm trying to figure out how to word it. How do you go through the exercise to determine if that added bus answers the question? And it's and it's and I'm and I'm putting it I'm trying to be careful with my words that it's a fiscally responsible thing to do that actually also answers the question. So, so my answer is that the we have to make some assumptions every agree on right
027and those assumption where first of all we have to do certain things to six you have anybody more than two miles you have to do and then what what are your assumptions and and in and um operational pinpoints for the other folks. the other folks would be we would make a commitment to um provide access to the bus from our father's students working towards the school. We would come up with a zone that said we will this bus we're hoping to be able to have this bus meet the needs of everybody that lives miles and father from from their school. Right now, we could start that assumption of 1.5 miles and see if the new bus and the other 11 uh get everybody in that parameter on the building served. And then we have to
028be comfortable with saying if you only if you live a mile and a half, you're going to have to get yourself to school. People might say that should be a mile. So then you when you do that and then you run that exercise, you find out what the capacity is of your ability to do that for the amount of people live in that area. So, we'll go through that exercise and try to work it in from the farthest to the closest. And then whatever that number, whatever that that circle begins to look like, uh, if we have room at a mile and a half to go deeper into the below mile and a half, then we begin to kind of do that in a way that supports buildings that way. But I think we should
029be explicit about what we're trying to do because giving everybody a ride uh, is not feasible, right? in weepy had a bus stop on Fairbanks for the Pierce like Fairbanks is behind town hall and you can you could roll a tennis ball and it would get there faster than the bus would get there fast out to the school. So there really needs to be like a like a whole like let's pause everything and like view this back like let's give the bus company rules and expectations. Let them we'll create the roots with them to make sure they all make sense and then whatever the capacity is left over we'll begin to move that closure into the building for two reasons. One, it helps more families and that also helps generate revenues pay for the bus,
030right? So there's an incentive to have more students ride the bus, but it can't be everybody to have nine buses be half full, >> right? >> So buying 14 buses and making sure that everybody gets the bus, I don't think is a a reasonable ask. Uh I think we need to abide by the law first and then take care of our family second and then have an assumption or have an agreement as to what taking care of a family needs in terms of distance from school. And then there will be a line where it's yes and then it's no. >> Also just on the addition of the bus 100,000 is the cost. Some of that could be taken care of not through adjustments meaning cuts to current services or programs or staff but also adjustments
031to the fees char. >> That's right. And then so we have all the revolving accounts for you. We're also on another page you'd see the ins and outs of all 30 accounts but we can mitigate that 100 by adding $10 to the fee and that might only be a $90,000 problem. Excuse me. Yeah. So, there's the there's the the healthy playback, but we also want to be clear that we want to continue to >> have our revolving account >> which is one of the ones you want to keep track of that we're also doing that three-way gate where we're trying to create a deposit or a balance in that that's actually growing as well. So, this one we're doing a couple of the ones if you want to keep fees down for your families, you
032want to provide access, but you don't want to take too much out of the operating budget. So that there's room for that formula to be thought about, decide however we want to influence that can, you know, and go from there. So that could be an $80,000 instead of 100 >> if we want to shift other pieces and if we resh the other pieces differently. >> Yeah, I think I'm I personally in in favor of trying to expand the service milk to accommodate kind of the the desire within the community. I think I'd be I think part or the question is just what is the tradeoff here but like are we solving a problem and what is the loss and so in my mind currently I think putting more of that burden on the structure in
033order to like gain that given that this is an optional thing and you spread that across all of our paid users think but we did the math it cost was like a literally nothing just $120 that is the number of my head for for the year versus 390 But I think just within and I think we'll talk about this a bit within the revolving funds but that's a conversation I want to make sure we're we're kind of put on as a group and I'm >> just what is that burden? what are we asking y'all to cut and from the annual operations of the schools which is the core functions of what we're doing here to support this kind of nice to have service and I think we should work to to fill should we put
034that burden again on the folks who are utilizing nice to have bank spreading out cost them um that's drilling out that appreciate that uh again I really appreciate all these the adjustments all align I'm looking at who's looking at the budget priorities seems to align very clearly to budget priorities of the superintendent and assistant superintendent and PD budget to improving tier one uh to instruction plus um to supporting kind of families and culture and decrease utilization revolving account custodial stamp I guess is a little bit um outside of that but totally understanding fence where that was already an underserved building that they would already ask for additional staff for years before this we're adding >> and we might have more and we might make that a senior custodian so each principal has their senior >>
035and that the students have to work to clean the building as a whole for the common spaces but and we also talk to uh Tomol whether can we just appointed senior and see how the workflow happens with the existing staff or do we need to add a full staff or could it be a.5 could we share look at the we're going to look at the other schools to see what they're stopping like to See if there's anybody from the 0.5. There used to be a.5 high school facility that went over and did uh.5 at Tucker as an example. So that second shift at Tuckville, which is now one during the day and two at night was really always one at the day, one at night and a half. So someone would work four hours here
036and then they would work four hours down there. So trying to be creative. Uh you know, so we just wanted to get on the board. to like throw it on the board, figure it out and then fine-tune the between, you know, the the fees thing or the custodial half position thing. But and and we wanted to show this the principles that these are some central office driven things that need to happen. The lottery piece needs to happen. Uh I think having a phone assistant lieutenant needs to happen. The bus needs to happen. So um that gives them the idea of all right so now I'm glad those things will be a place for me as principal. Now that helps me make my decision about what I want to realign with the building, how that works
037for me and how it works. >> What is your confidence level at this stage that the currently vacant budgeted to be filled positions? Are you sort of leaving that in there as placeholder money would sort of are you are you feeling ambivalent on positions themselves or do you feel strongly about positions that are actually on? We we talked a little bit about each one of those the other day. Um I'll give some examples without, you know, wanting to make anybody nervous, but >> yeah. >> Um we we want to ask today to put in a teacher lead position for the the director of fine and performing arts that resigned in Labor Day. That's music art. Um that position has always helped you know uh organize all the outside of school stuff that happens with band
038and chorus and music and and so you know by having that be a lead teacher model this year will help us pilot to see if that's enough service delivery to organize that department and fulfill the things like we we're hosting the uh state regionals this year. There's a lot of work that we're putting on educators that that's unadministrator used to do. So, we have that position to be a lead. That could be up to between 5 and 10% of the salary, which was $5 and $10,000 as opposed to would be $145,000 administrator. So, if that works this year, then we would likely maybe say we're not we're going to keep that same model that we did this year and have it for one more year and not fill that administrative position. So, >> when someone's
039a lead teacher, are they reducing their teaching time or you adding that? >> Where they're adding all got their burden, but they're being paid for that. >> Yeah. And then what usually happens, so right now physical education is like that happened a long time ago. They got rid of the athletic director used to be athletic director and director of physical education and health. They got rid of that position a long time ago. So there's a PE teacher who gets that teacher to coordinate the supplies and all the basics things that are going on in physical education. So it's not ideal, but it's fiscally beneficial to the district. We're thinking about piloting that with performing arts and deciding will that be enough? And if it's not, then we might have to recalibrate representing the budget eventually.
040But if it's making things work, then that could be how we could proceed with the hell. So that's one example. Another example would be the technology position that Agent Linton had. He had like four things on his title. Like he actually evaluated the business education staff and the shop teacher, but he was in charge of AI and some firm facing work with teachers and technology. We're trying to take the service take the title away from here. We're trying to take the service delivery pieces and see how we can approach it from uh all right, can we have someone who's already do this work uh and can we embed that into their work and can we maybe dip away one class that they teach and have them be in charge of that with the stipen. So
041we could actually deliver the same level of service with a different approach that would have a savings to the district. So, so that's the those are the two big ones because they're both third of them is the assistant director for special education services. We think that that just needs to go back like that that department needs the second and that actually is easier for us cuz it's coming out of Medicaid. >> So, we'll just head back. So, that's the that's what we're going through and then we compare those conversations to my list on the wall of do we what what are these things that we've been talking about over the summer that we never really executed on. when you start to compare doing this over here and whether or not we we do we want
042to do do we want to reduce any other staffing or need to bring something into your building that would help student. So there are still things in my mind that could be reductions this year to people who actually have roles that that would be helpful for us to realign our resources ways that we think of fabrication. So, so it says John he did there might be layoffs that didn't have the answers potentially hopefully not because we quote need the money as much as we're reallocating in mutual targeted tools things that we think are working >> which is so and I I don't want to alarm anybody in November I want to be honest that that that's the exercise that we are doing because that's what organizations do in order to meet the outcomes that they
043And I and I think that to me this is a good news story because if we weren't to wait on all that we could roll everybody over and do the same things that we're doing and we can make some smaller decisions cuz that 530 is within the seven or 800,000 that we've already reduced. So we have some flexibility to make decisions even in that smaller scale and and it be within the towns where I would take a reasonable five ways you ask >> and move on like so this is a good news story from a if you just wanted to kind of keep everybody the same and keep it moving and and just be thankful that we're all in the budgeting and we're restoring revolving accounts back to levels that we think they need to
044be that takes care of number one so we can do that. So now it's, you know, do we want to begin to poke at that realignment piece more and to what degree we do to that this year if it end up the SY27 for big Um from a time I was at Lowe's from a timeline perspective in terms of the the adjustments uh is that something that we is that like two or three kind of this like what when deal I know there are a lot of internal discussions that need to happen and I think our next budget checkin is December and um so we we're going to need two leadership meetings to do that and right now we have one scheduled on December uh one and then we have one scheduled. Uh so we
045we have about two meetings to do to kind of get a little bit of information to you about uh the context and the proposals that we're making in order to realign some of those dollars. And so the principles we we we all talked about if we're going to bring anything back, I need a reason why, >> right? Because we've been working without it. What's the proposal to say that we need it? If you're looking to reduce something and add something, if you're looking to reduce a position that we have that's active right now because you'd like to do something else, I need a proposal. Why? >> You know, so there needs to be a why behind every of those changes. >> We think we have a pretty good why for the ones that we're kind
046of moving forward that are pretty, you know, pretty. But anything that changes or anything that's in that that light sand color and that we decide to do differently needs to come with a proposal to you all to see the justification for the >> change that that's our hope to do after I think we had two meetings to that should be a December thing >> and that's where that's what we'd like the public you know in I think it the yeah so that's the next okay and you do we want to show these long accounts or So um this is just the level service budget. This is published on >> by the cost center. >> Um so you can see this is the same format that we provided the information for the quarter 1 report has
047the FY25 actuals FY26 budget and then the FY27 proposal. The way that the information was provided for 27 is the total overall budget and then the amount of revenue offset for each one of the plus center and um expense areas and then you can see what the net budget amount is. So Mark, if you scroll to the bottom, just kind of if we look kind of at the summary of it, you can see that overall the gross expenditure for FY27 is $81 million, but we have $4.9 um million of revenue offsets that we're going to utilize. So the overall operating budget increase is 5.2 2% which aligns with that other document that we just looked at and those two numbers should match. So it's the 76662595. Um so that 4 million 922,701 and revenue offsets
048that is broken down in the revenue offset um document. So that's that third document that's in the folder. Uh >> most of that is circuit breaker. >> That's circuit breaker. So mark >> Yeah. Or we don't have I mean yes it's >> I see that it's rehab is on any >> Yeah. Okay. >> So it's >> in rebate. >> No that's okay. That's okay. I just think it's um >> there's usually an operating budget and then there's an all-in budget. That money represents the all-inone. So, if you just scroll down, you can see the FY27 is the $4.9 million amount. And this just shows each one of the revenue offsets that we're using. You can see the beginning balance for each one of those accounts, the estimated revenue that we're going to receive for each
049one of the accounts, um the expenses that are assigned to the budget in 206, the ending balance, and then it could walks through that same process for 27 estimated revenue expense that's assigned to that budget. that 4.9 number ties back to the other document. Um, and then you can see the ending balance. So, using circuit breaker as an example, we started this year with $8,000. Right now, our reimbursement is 3,544,000. We have $2.6 million worth of expenses assigned to circuit breaker. And so our ending balance right at it projected at uh 9 + 53,000. That's year one of us starting to build back that balance. And if we did the walk through the same process for 27 at the end of 27 we'd be at 8 million. So it's going to be a 3 to
0505year process of getting us to the 3.5. But every year that we can put from 800 to a million dollars in that account that will get us to be that that is kind of more appropriate to be able to kind of handle some of the expenses that come up. >> Yeah, it's a huge huge improvement over >> and that and that and that comes with two things. Being disciplined, right? in always making sure that we're staying aligned with what we said we were going to do out of circuit breaker sub and then it's with the assumption that there's a reason list to the additional folks that we have to support through those lines that we don't get any awire number of cases during any given year. The other part of this thing is that um
051you know building rental uh and uh is something that we really want to start to replenish so we can actually support our facilities group with things that come up the elevator at the Tucker this year water heater kind of polyot we have a heating issue with the kind of in polyot you know we know we're going to have we'd really like to create that building rental account in order to support the facilities uh repairs that was the intent of the building rental accountable Um and so building that back up over time and then community schools which we're going to go forward with you um in a meeting to talk about the they need to increase the the [snorts] tuition for summer uh just to get through the summer programming uh because it's not it's it's
052uh working upside down. It's not solvent. uh just cuz portion of it >> just the summer portion and we're taking a time a little bit to do a reconfiguration of the fee structure for the year is that's also upside down >> the amount of staff that has been added without uh increasing the fee and also reducing the amount of revolving account in order to pay past expenses uh has us upside down and also upside down without a safety net because a revolving account you know if you had a revolving account that had a balance that you carried over about $900,000 if you were running at a year-to-year rate of about 10,000 short, you could you could do that for a little while before you raised your fees. But when that account has been reduced, uh
053there's no safety net, but so we really have to be near a year solvent. >> Yeah, that could actually be nice to be yeartoear solvent plus to build a revolving econom back up again. So there's a couple of those revolving accounts that we're trying to pay attention to. And as we talked about before, each revolving account has its own DNote. They all have different characteristics that probably work. So they're not all the same, but we have eyes on all those things to build a healthier balance sheet year and in Europe for the next two to three years. questions set on this sheet question on this one. >> Okay, go that document. And that was that was K's way of trying to represent the the changes in the format based on the Q1 reports. >> Yeah.
054>> So, it's all kind of an apples to apples way of looking at it, but then all the numbers tie up. Right. The question I had was just these obviously the ones that stick out of the enormous salaries professional for district administration district. So big big jump and so I just didn't know how to do how do we >> um >> so when we do the because we don't have the um contracts. >> Gotcha. So it's okay. So some of that cost will be split across the others. only because it doesn't go into middle class. >> Great. Okay. Very clear. Um sorry >> we'll talk to you offline. >> Yeah. >> Uh the salaries uh other under special education too. Is this >> that's our reinstruction? >> Okay. So we're expecting to increase stats. >>
055So what was them? So what we're what we're trying to do is we're actually trying to reduce the amount of unit folks we have by shifting the culture to to professionals being available in rooms by program as opposed to being higher up an individual IP like a one-on-one versus if my child goes into program X and that program is staffed with the amount of days they need with the capacity of students that you know say it's said if if it's full and has three but that starts a year only a few students. So, I already have two to start again, but when the the number of seats fill the program and be hired in, we're budgeting at that capacity. Right now, our preschool has a capacity early. There's not that we're not full yet, so
056we don't need as many unit people. But if it filled up real quick, we would, but assigning the aids by program versus by individual P allows us to have a better understanding of how what our structural projection need is. uh and we're hoping that that maybe might break down or limit the number of unity people but we know things happen during the year that we need to put them in place. So we want to build in the capacity of this many unity folks so we have flexibility during the year without pulling money from someone else to pay for them. And we we have at least three to four. We have three three that are posted to be filled with another two that we're projecting to put in the budget for this year because we know
057our preschool has capacity. And if this through the process if those if those slots fill up, we would by law be required. He's >> another change um to those two lines that is driving kind of like why it looks like it's a huge increase. Previously, we had used the 240 grant to pay for instructional assistance uh for special education. So that's why you can see for like this fiscal year is 3.3. The gross amount is closer to 4.3 because a million of that is taken from 240. We just recently, I think within it was this week, updated the 240 grant that instead of utilizing it to pay for instructional assistance, we're just going to take that grant and use it to pay for tuitions. So that's why that jump seems a little bit higher because
058we're just taking kind of like um the place where we're funding the instructional assistance is shifting off of the grant into the operating budget. But we then took that money and you can see that line underneath it is the contracted services line that includes tuition and so that grant money was added to that offset. That's why it's 3.7. That includes circuit breaker and then 240 per. And so it almost looks like there's a little bit of a decrease, 8% decrease, but that's just because we shifted where we're um >> using the DRA. text. Um, this total expense going is does this mean that our operating general expenses overall is decreasing by what I >> and I think that's a a portion of that is because we shifted the 240 grant from offsetting a salary expense.
059Now it's offsetting Gotcha. >> general expenses. Okay. Yeah, very. >> Uh, all right. So, our next check in on budget may be Katie. Um, our next check in on budgets, >> I believe it is. Um yeah uh 1210 think that needs to shift by some way let us know we don't this this kind of brings us to back to our agenda um as in we can talk about um well before we get to the next meeting with the coordination committee I don't think any of us went to the policy meeting last Friday so and we haven't had a real meeting so that was just work the working meeting on some plans handle policies. Um, so nothing on there. So next meeting agenda, uh, next week, not next week, we are not meeting next week because
060of Thanksgiving break. We're meeting on 12:30. We have Pennsylvania in discussion, continue discussion of the revolving counts. So we have that document. I think what we talked about is that drafts document that kind of the next template, you know, you know, we're going to kind of look at it and some proposals and that'll be our discussion for that meeting. In 1210 we have ped foring the draft budget. Technically we could beat on 127 if we felt based on the revolving funds. You know a conversation we wouldn't have another aging or any more time another week through the Sy 27 drop budget. lot of anything currently pencile in on really need to hit on other than those two items but I think it's all one of 27 now that will we'll do the Q2 update in
061January February um so yeah no >> we going to um have more coming to about summer program we had talked about >> yeah should we do that on three yeah Does you all want to get a vote on that and out to families you trying to get my for that that's a fee change? Yeah. Yeah. So if you talk about other changes all of them >> sorry to that same accounts which was going to start talking about whether we want to manipulate both we want to utilize fees as part of the transportation compensation that will come as we go how do that and um I don't know if we need to do that for athletic fees in order to that's the same deal right how much we going to be involving how much to what
062do we see as projected increase uh so I think that would be anal compensation case by case and I think we're what we're trying to do is take care of revolving account balances within the process. So the policy discussions will really be parallel to that but we don't need them in order to actually we it'll be nice to have them to represent the warrant committee or anybody else that pushes back on our our approach to operating versus you know revolving and the percentage and the ratio of that. It would be nice to let them know our goal was to commendably increase those balances, but the policies can come along with them as we go. I was a little bit worried that we wouldn't be in this good of a shape with them policies in order
063to justify any additional ask to support those revol you seem to be able to be doing it in house at the moment and that so those policies will be helpful, but the urgency isn't as there as I thought it was after reading these documents. But again, we'll check with Nick and Amy. Um, and then I also want to bring up just one last thing. I've been talking about potentially increasing uh the assistant superintendent position from 3 days to 5 days. Um, and I would like to also discuss the firing performing arts the teacher position to be funded for the existing year. And so Katie and I have talked about it. We never finished the conversation like I haven't we to calculate that number when we brought in the Tucker proposal. We actually had exact numbers
064prorated from a December one start and it was detailed. Um but uh I want to on the agenda would like to be able to have that discussed with this group. I I don't think it needs to be approved until we do the Q2 because that's where the money right >> but I don't I want to make sure that whatever we're doing we're doing it in front of you. So that is my intention is to provide a teacher lead stipen to the money or beyond in le of the director positioning bill and go uh from a hopefully a December one but might have to be pushed if we had them talk about control in implementing a two-day addition to college position. So I don't know how we work with senior. We already had that full conversation
065down to third. But do you want to give us permission to do that and then report it out at the Q2 and show you the money or we can we can show you the money the exact detail on 123? Yeah, I I I think we can try and put it in on that the bridge just a sense like what the financial location is and all good about being able to financial um be too as well. >> Sorry. >> Yeah, I'll put that on both cheeks. Good. >> And again, last time we did this with Tucker, it was it was it was almost like a heads up. This is what we're doing. And then the numbers will be reflected in the that's where the actual technical pieces are. >> Yeah. Okay. Uh any else with the
066gyms? >> Okay. Uh, I will probably for our last or December meeting, the 10th, I'll have all the meet minutes. Do watch the Celtics when I put it together. Um, uh, all right. I move to, uh, I'll take a motion to adjurnn the meeting. So, all in favor?