001on the agenda tonight we have an invitation for public comment we have two comments that were submitted in writing previously uh and then looks like we have some in-person comment i will ask that for in-person comment our bylaws state that each comment be limited to three minutes or less i'm not going to time you but just keep in mind that that's the general guideline you're also welcome if the person who speaks before you is saying the same thing to add your name to that comment there's no need to repeat if it's exactly the same thing but we're looking forward to hearing what you have to say and again thank you for coming and we're happy to see you um on the agenda tonight the purpose of this meeting is to discuss the budget for next
002year so um we are not discussing return to school it's that's not on the agenda tonight so um i hope you understand that we won't be engaging in a dialogue uh with public comment that's just how it's always worked that's what our bylaws state um and then there's some materials that i will distribute to board members in the administration after the meeting that one of the member members of the public brought with so you can look forward to that okay so with that let's um start rolling with the uh public comment that was submitted in pledge of allegiance oh i'm so sorry we need to do the public i'm ready to jump right in since we're running late my apologies let's start with the pledge and now we will do the roll call jim batson
003here cara benjamin don carmichael here tara drumkey lisa hussell here anal kulkarni kc rooney here prentice lee superintendent okay great hey lisa just uh just a couple other things for the record because i think this question was raised by someone in the audience tonight so uh lisa's talked about the purpose of the me technical difficulties meditation and discussion about the fy of 22 budget for the coming school year but i think the question was raised that the meeting wasn't posted as other meetings have been the meeting was posted just as we're required to do and that we've done for every meeting for the last 15 years here and that's 48 hours prior to the meeting so this was posted friday all the meetings over the course of this past school year were also posted 48
004hours before uh the meeting so just to clear that up and then i think there was a comment or question about uh capacity limit and trying to use that limit to damp down public comment just a couple of quick comments um in the lead in the opening school last year the board received 400 to 500 messages before two months of meetings every one of those messages was read by every board member and every administrator in the district every discussion that was had about opening school last year was had in a public forum there were no behind the scenes meetings first of all that can't happen under illinois law but all of those conversations happened in public and that's why those meetings were four four and a half five hours long because that all took place
005uh in the public and then there was a question i think raised again about capacity here capacity under the governor's proclamation initially we have to measure the space here take that into consideration and actually that's been increased from 10 to 15. and if we need to look at that again uh look at a different location to have the meeting in order to accommodate more people that's something that the board can have a but nobody wants to address the board either in person or in uh writing is going to be denied the opportunity to do that under any circumstances no matter what they are so i just wanted to clear that up for everyone because i i heard some of those questions had been raised thank you apprentice i appreciate that and yes um we definitely
006um not only by law are we required to listen to public comment but we inv we're very happy when we have public participation in our meeting so with that um we're going to start with the two uh emails that were sent prior to the meeting and then we'll get into the uh in person technical difficulties i'm not sure your microphone is your mic on pulling it yes or maybe i hold mine it goes off technical difficulties [Music] give a green light like a commercial give a green light yes when i hold it okay just talk loud coach's voice all right dear 120 board of education in advance of today's board of education meeting i'm writing in support of a full reopening without mandatory mass of vernon hills in fall 2021 by the time the 2021
007year begins all vernon health students will have been eligible for the vaccine for 90 plus days plenty of time for families choosing to vaccinate their children to do so by that time all major retailers places of worship and restaurants will have largely relaxed their guidelines for mandatory mass wearing for 100 plus days if our vaccinated children can go to dinner the grocery store the hardware store etc without masks they most certainly can attend school without one in my view each school now needs to fall into one of the following categories one vaccinated slash comfortable to return to school without a mask two unvaccinated and willing to return to school with or without a mask or three pursue alternate education for their child unless there is a very specific medical reason signed off by their physician
008approximately 60 percent of my incoming junior's high school career has been impacted by cobin 19. she has two years left to prepare for college and the world beyond i cannot sit idly by and not advocate for the full return of the high school experience for her and all of their children in our district that the children that the teachers teach coaches coach and the staff and administration do their jobs free of this no longer necessary barrier to learning we have an amazing staff at vernon hills high school let them do their jobs and give parents what we are paying for a full high school experience our children deserve sincerely gear itself of vernon hills brian kelly associate superintendent second public comment is from janine and scott doherty the agenda stated goals with regards to racial
009equity does this mean implementing critical race theory into the mainstream curriculum i am requesting further clarification including specific details as to how you plan on addressing racial equity we strongly object to our four children being taught anything having to do with critical race theory or anything similar to this ideology because of the fact that it promotes racism and hate janine and scott dougherty brian kelly associate superintendent thank you thanks brian okay we invite uh the first person who wants to address the board to step up to the mic and state your name technical difficulties hello is it on yes you're good you're good okay so my name is lynn ulrich and i've been an anesthetist since for 35 years approximately so my business is airways okay i put people asleep for surgery in and out
010of the operating room i've been doing it for a long time so i'm an expert at the airway okay so a lot of people just say we'll wear the mask right just wear it it helps you it helps others right no one goes into what are the ill effects of wearing a mask and there are many okay so i'm going to go over a few i'll have to hand out along with a study back at the table back there so i think everyone can tell when they wear a mask they have resistance to breathing right so every time you take a breath every single breath you're breathing against resistance that puts stress on your body and it makes something as comfortable as breathing not comfortable so it it taxes your body every single solitary breath
011okay including our children it decreases your oxygen people say oh no it doesn't well it does okay for multiple reasons and i'm looking to see if i see anyone with a big pocketed mask i see the blue guy with blue the bigger the mass the more your carbon dioxide is going to pool pocket whatever you want to call it in that mass so every single solitary breath you take there's a small amount whatever it is five cc's tennessee's that dilutes your oxygen okay when you exhale your carbon dioxide is four percent that's enormous the air around us is 0.038 percent carbon dioxide so your your oxygen is diluted your carbon dioxide that you're inhaling is extremely high okay a certain amount of it i said it already so stress this puts stress on your body
012okay some people uh it stresses more than others and you can tell by looking at them they're huffing puffing is it they're sweating right children are skinny usually and healthy right so they're able to compensate you can't look at them and see it but there is a change their oxygen let's just say it goes from 100 millimeters mercury to 90. okay it's just a little bit but there's certain things in our body that love low oxygen one is the second killer in our in the u.s okay cancer cancer loves low oxygen environments okay and you can't see the kids are stressful right because they're just young and healthy so you got to keep that in mind even though you look at them you think they're normal they're okay but they are on distress stress hurts
013your immune system we all want our immune systems to work great right that's that's what we talk about all the time your immune system will take care of things well if you're on distress every day your immune system is lower if you look at this public comment my husband and i took some petri dishes at home excuse me and i wore a mask for one hour while cooking one hour and we plated the the mask on the inside of the mask and this is what grew tons of bacteria mold it's disgusting lots of it right so you know everybody takes their mask off and they last time i spoke my glasses had someone's mask on top of it it's totally disgusting what's growing in these masks and this is one hour of someone like me
014we all know how dirty kids are right and they're sneezing and wiping their nose there were six moms in florida who took it upon themselves to send this their kids mass to somewhere to be tested there was extremely toxic bacteria meningococcal bacteria that grew in these kids masks and they're sucking it and no virus was in their mask they're sucking this you are too right into your lungs okay normally you don't suck this stuff right into your lungs so bacterial pneumonia could be on the increase if you look at the spanish flu in the 1900s bacteria pneumonia was high okay so just think about that so that is a little bit past the three minute limit are you almost finished okay yes i am psychological stress okay we all know okay you can't see people's
015faces you don't know if they're happy sad i mean we communicate by facial expressions especially children right so it's psychologically stressing these kids gonna walk around like little robots it's terrible for them okay so that being said the united states is a country of laws right we have laws for everything we are not a country of guidelines or recommendations so right now i can think of a few laws that the school board and everyone who is trying to force these masks and different things on us are breaking discrimination right medical discrimination i have a medical reason i don't wear a mask we all should because of everything i just said right so um also i i really think it's child abuse to have these masks i think it's child abuse right and um so parents
016i'm speaking for we have a group of us about 150 or more we meet every week and there's many of us i just came here to represent them you guys are representing us so i don't we don't want to hear that your hands are tied we don't want to hear there's nothing you can do we do not want our children in this abusive mask when they go back to school okay so we're not going to stand for it please do whatever you can because it's really bad for them it's abuse and i don't say that lightly thank you public comment would anybody else like to address the board public comment public comment hi hello you can pull it down a little bit there you go i know i'm so short it's always the trouble um
017if you could state your name please yes i was yes i will i'm dena hanbury um i'm going to read three of my pages i didn't realize it was three minutes and then my husband's gonna read the second half so this way we stay legally within the three minutes hello my name is dina hanbury and i have five kids in the libertyville district and three will be at lhs in the fall and i'm here to raise my voice for them we moved here when we moved here everyone told us how wonderful the schools were and we were pleased to learn that we were in a great neighborhood school and they performed very well so we started our journey at copeland manor highland middle school now lhs as the years have gone by i've seen a
018steady decrease in the overall satisfaction in the schools we all want what is best for our students and we can agree about that but i believe that our students are not getting the best of liberty bill i have four issues that i would like to bring to your attention i believe the masked mandate should not be mandatory new segregation should not be tolerated with the vax and unvaxed the comprehensive sex education is plan is wrong and damaging and male bashing is not what our young men should hear the first area of concern is the mask mandate for the upcoming school year we all know that what works for one person does not automatically work for everyone it is not one size fits all an example is different learning styles not everyone can tolerate wearing a
019mask and forcing students to wear one shouldn't be the norm this age group has a survival rate of 99.99 percent if they get the virus and masking them is overkill for something that they are not in the category risk category for a few of my children do not tolerate wearing masks and they complain of frequent headaches that are so bad that they have to take advil and lay down when they get home in addition my children feel like they are not allowed to take drinks while they are in school they are not allowed to take down their mask so they are dehydrated on may 19th of this year my eighth grader passed out while wearing his mask in band rehearsal yes they are forced to wear a mask in band while he was playing his
020bass clarinet he was standing and passed out from a standing position and hit his head this is not acceptable we need to do better for this next school year please remove the mask requirement school today has gone out of its way to make everyone feel accepted and valued with so many ways to be connected within the walls of the community at lhs and vernon hills extracurricular activities from guitar caring for cambodia the physics club and the lgbtq are all places to connect and i ask that we would not throw all of this out by creating a new segregation plan for the vast and the unvaxed that is not accepting or welcoming each and everyone has their own freedom to make that decision for what is best for their own body please do not shame or
021reward anyone for their personal decision if they got the shot or not please start the new year free of masks and do not segregate the school body thirdly i'm extremely concerned about the comprehensive sex ed plan that i have learned about that is coming this way i beg you not to use any of this curriculum let me tell you my own personal story please when i was a little girl and a young teen i had a family member tell me graphic things about the female body and sexual activity and even showed me things i was scarred by that deeply scarred you might ask how could that be if she were a female sharing that kind of information with me i was traumatized by what my older sister did she never touched me but she shared
022so much information with me and it was unacceptable and it was wrong there was no need for me to learn about sex and the details when i was a child or a teenager i ask you to reject this teaching to our kids one of my girls who is in seventh grade is so sensitive and it is my job to protect her she should not learn excuse me for the graphic she should not learn what anal sex is i'm sorry how how can we as adults think it's okay to explain i won't say it the male anatomy part that starts with the p to be put inside the part that i just mentioned because there are little children here i can't say that in front of them and i don't think we should as adults we
023can't say that didn't that make you feel awkward and uncomfortable that i just said that out loud and in public i think it should i think that's an indicator that it's wrong for us to say these things to students i think it's abusive for us to force children to listen to this kind of information ma'am i don't want to rush you but you're at your three minute over your three minute limit are you almost done i can stop right there thank you thank you comment public comment hello my name is anson hanbury i want to thank you for giving a hearing and listening to what people have to say from the community um so you've heard my wife's comments you've heard about her um her personal story in connection to some of the curriculum that
024we've heard is coming our way and i just want to share a little bit more finishing out the comments that she has introduced we are looking into a different school choice for our younger kids because of these various concerns our older kids we plan to continue at lhs so we want to obviously make our concerns and reservations known about them the final thing is we've taught our kids to be responsible caring and contributing people in our society our oldest son he's going to be a senior at lhs good kid he's had a god good job for two years he's on the wrestling team he's had several ap classes um does a good job in school and cares as a conscientious student one of the concerns that he's had this year is just a continual voicing
025of political and social opinions from his teacher when we went to school it wasn't part of the agenda that we would know our teachers political opinions and their their feelings on social issues and the like but in our experience there's been a continual running commentary on how various teachers feel and they make it very clear how they think and what they expect the students to think in our opinion this should not be we think they should teach the kids how to think not what to think with regard to these issues our son's ap european history our ap u.s history teacher this past year sort of consistently was voicing her opinions particularly on gender issues and we we heard from our son what we would consider male bashing continually put down um because of her opinions
026about male and female and we found this to be totally unacceptable we've gone out of our way to try to teach our son to be a strong courageous young man who stands up for what is right um we believe we need more strong men um and my wife in particular i would tell you if she were reading her comments right now how offended she is personally when our son comes home and feels like he's been degraded simply because of his gender we don't want to make him feel bad for trying to be a strong and responsible young man so again thank you for considering what we have to say and for hearing the stories of our experience and our school system that we really do care a lot about thank you very much public comment
027okay public comment hi my name is elizabeth kinnihan schaefer i did send an email uh but i realized i sent it after three so it wouldn't be red tonight so i thought i'd better come um i i was spurred on to come i started reading the agenda um and i noticed how many times historically marginalized students equity culturally responsive teaching which is critical race theory and we all know it we all know it you can call it whatever you want to call it um i started noticing just like everything was was sort of geared towards this small population and i wasn't seeing just the word students i was seeing these particular students and then on the third page under student achievement this is what this is what got me and what spurred me on district
028128 will ensure that every child will make significant academic academic gains each year increasing their knowledge skills and opportunities so they graduate equipped to pursue a successful future comma with special attention paid to historic inequities that's when i went what the hell is going on i would like to know i know that this is a budget meeting so i'm going to keep it to the budget because i think we all know where i stand on critical race theory poisoning my innocent children's brains innocent white children who have nothing to do with anything so some of the ugly history in this nation and critical race theory is not about teaching factual history it is an agenda it's a politically motivated agenda we all know it so we're here about budget so i'll go to budget i
029notice we're hiring equity coordinator positions plural nothing about what that means what is an equity coordinator what are instructional coaches that are being hired by the district what are their specific tasks what is this role responsibilities who are these people what is their salary and how many are being hired at taxpayers expenses what kinds of funds are being spent to send every one of our teachers to culturally responsive teacher training and what kind of expert speakers will be brought in at what expense to the taxpayers who are these expert speakers i want names so that i can research these speakers see what they're about see what they're teaching and see what they're charging i'm pissed this is not what school is for this is not what teachers are they're not to be political proponents it's
030hap it's already happened but this agenda here and i didn't even get very far when i read comma with special attention paid to historic inequities all this rhetoric without specifics who are these equity coordinators who's running these uh uh these groups that you said are getting together let's see so we're a race equity diver excuse me we're we're well beyond the three minute limits so if you could wrap up your comments i'm gonna wrap it up right now i also just wanna quickly mention that teachers are pissed teachers are talking amongst themselves they're going to leak out the crap that they're going to be forced to do and say they're leaking they've already said it we're going to leak it they're angry they don't agree with it i see the staff survey i don't see
031anything that the teachers pointed out in their staff survey as being important none of it none of that crap is in there thank you public comment my name is kathy collins uh earlier you said i could put my name to what everyone said so i'd like to put my name i'm sorry i don't know the last speaker but i agree and i'd like to add my name to that in the notes i guess so thank you for that opportunity to do that that was great so i'm to repeat myself i am not as prepared as my um friends over there my new friends so i just off the cuff i just want to say a couple of things i too am a mother of five my husband and i have lived in vernon hills 25
032years we love it here four of my oldest children have graduated from vernon hills high school they love this school they absolutely loved it my last child who's going to be a senior i gave him the opportunity to um maybe switch schools but he wanted to come here so we let him because i could see the stuff brewing that we're talking about my last child is going to be a freshman and i put him in carmel so talking about the budget my husband and i will be sacrificing this money i pay we all we all pay a lot of taxes to live here because of these great schools and we're choosing not to go to this great school because of what this has all just been said and it breaks my heart that my last
033child will not be graduating from vernon hills high school because of the political agenda that is being pretty much rammed down our throats and i don't understand all this confusion of what happened here this is i want reading writing arithmetic the old fashioned stuff i don't want political stuff my junior last year came home during a week of promoting i don't know what you were promoting i didn't get the exact title but he said mom they told me over the loudspeaker at vernon hills high school i can't ask my buddy how his girlfriend is because that will offend him or other people who heard me ask my buddy how his girlfriend is because he may have a boyfriend or he may have a transgender friend or he may have so i love all people i
034really really do but to teach my son that he can't ask his buddy how his girlfriend is because that's going to offend people confusion i don't understand why are you teaching my 16 year old he can't ask his buddy how his girlfriend is or his girlfriend how their boyfriend is trying to get rid of all these genders is very confusing and scary it's been taught forever i don't understand this agenda being push push push i don't like it i don't want it so the budget my budget's going to be a lot less this year in my personal home and i so talking about money money is a big thing for all of us um what else did i want to say um just ditto i i don't want my kids with masks if every if
035if people like my body my choice that's a big thing in this world right now if people want to get um the shot and wear masks let them protect themselves but if people don't want to let them protect themselves the way they think is best why do we have to do everything and if someone is wearing a mask and someone is getting the shots to prevent covid that they think it will prevent covid we don't exactly know yet because it's also new very very new to us not the shot just came out in january um we don't know all the repercussions yet so i just want to encourage to please have you think can we not just go everything so fast let's wait and see um i guess that's all i want to say i'm
036glad you're here and and you said you will always listen to us and you will always hear our writings and our voices we want to be seen we want to be heard and i so much appreciate that thank you thank you thank you [Applause] is there anybody else that would like to address the board lisa hussell president going once going twice okay we're going to move on with our agenda then thank you everybody for coming you're very welcome to stay um next on the agenda is the consolidated district plan for fiscal year 22. this was discussed in uh committee meeting earlier in the month and we need to bring this back by state protocol to have the board vote on this so rita do you want to do a quick overview sure the consolidated district
037plan is a planning tool for our grant applications that the illinois state board of education requires districts to complete annually prior to writing their grant applications as prena said we reviewed this at committee and discussed the required components of the consolidated plan which calls for information regarding title 1 title 2 title 4 and idea grants so what you have is the required submission to the illinois state board of education and the summary of the required goals related to each of those grants happy to answer any questions regarding the consolidated district plan so administration would recommend that we approve the consolidated plan as the board has seen submitted and discussed that committee meeting and review tonight at the board meeting right and as a point of order we can discuss it further after we have a
038motion and a second so if we have a motion to accept the board's work the administration's recommendation to uh approve the consolidated plan as submitted i move to approve the consolidated plan thank you second great any discussion i have a couple things to say yeah oh my gosh what a lot of work so what was the document 78 pages long summary was 20 something pages long thank you for putting the summary together because the document it's just been hard to read in the past um [Music] but that's uh you know paying attention to where the the federal money is going is not only required by law but it tells us where our money is being spent what the programs are that are using that money the federal dollars can only go to certain things and
039keeping track of what those certain things are and applying them appropriately is a difficult task and i would like to thank rita for taking care of it rita fisher curriculum thank you certainly had a lot of help from kelly hartwig definitely specializes in the idea grant and compiled much of the information related to idea and many of the goals set forth in the title grant planning are collaboratively designed with the building principles and leadership as well so while i am responsible for summarizing and submitting it represents a lot of work from many people in the district julie noted thank you any further comments lisa hassell president okay seeing none can we get a vote please betson hi benjamin aye carmichael aye okay motion passes thank you uh next on the agenda is the fy 22
040initial budget presentation and discussion um i'm assuming we are turning it over to our associate superintendent of finance yeah i'm going to do one one quick overview on that just as a review so is the board and maybe community members who follow the budgeting process every year well remember is usually about this time in june we have a standalone meeting for the initial budget presentation and discussion this is not the final budget allows dan an opportunity to go through the budgeting process which is a good review for all of us um including the administrators as well who have been involved in that process and as he goes through that overview and he begins to put numbers within the budget then the budget begins to take shape so on the 26th we will have our budget
041hearing again as a part of the meeting cycle but to remember that budget hearing is not a final decision on the budget so again another opportunity for dan to do a review and take a look at where our budget is that gives the public the legal opportunity to come in and make comments on the budget and then there'll be you know additional conversation on the budget before we adopt that after that so that's just the process how did we get here so we don't do a one or two step process because we found it very helpful i think over the years to take this in pieces and chunks so we have the opportunity to understand where we're at make adjustments i have additional conversation before the budget is uh presented and of course dan does
042a great job uh putting the budget together with everyone that he works with but also in explaining the budget uh you know it's a very understandable uh level for lay people who don't know much about school budget so with that said we are going to turn into a specific date for the hearing 26th of india so that is going to be at our regular board meeting in july in july part of the regular board okay great thank you and i'll i'll get the timeline at the end oh there it is i was just on the wrong month thank you yeah you and you were thinking right yeah well too soon right okay dan good uh so we have it on this shirt right good uh so welcome everyone to our first look at the fiscal
043year 22 uh tentative budget um so for several we have you know several new board members this is your first time through this process and for other board members this may be only your second or third um for some of you this is like your 20th so thanks for hanging with us going to walk through a few things the first is especially what i want to do with new folks is talk about our process and kind of explain to you what processes are what what is our process and where are we at in that process because really we're in a process we're in the middle of a process that is based on decisions that none of you have made these were decisions previously made that are now coming to fruition and so i'm going to
044kind of walk you through what that process is so you can understand then i'll review our current year budget fiscal year 21 just to give remind you of kind of what that is then i'm going to talk through enrollment projections because everything we do is based on our students and so how many students we're going to have is important next i'm going to talk about covet 19 impacts on our budget um how that's impacted our spending how do we analyze a budget all of those things and then the big chunk is going to be on the actual numbers and the tenant of budget itself so that'll be the bulk of our time going through a lot of information i did there is a attachment that has a lot of detailed information um but that may
045be that even that information is summarized so there is even more detailed information that is probably overload on on details so i've tried to summarize that for you and then what i'm sharing on here is kind of snippets for the things i really want you to focus on that i think are going to be the most helpful to understand because this is this is a budget uh year unlike any other um in my entire career i've never budgeted kind of post a pandemic so never budgeted during a pandemic either but that was easier because most things were down uh time and then finally we'll talk about a timeline just like so where are we at right now and what is our road to a budget adoption uh so let's talk about our process i really
046believe that our process is student driven um it's driven by the needs and desires of our students and so really there's two there's two kind of processes that happen at the same time the first one is student selection so course selections and then staffing staffing for those course solutions that students choose and then then similarly there's other financial planning and budgeting that happens uh related to that process so here's the first slide that i just want to spend some time and kind of show you on a visual what this process is so let's talk so you can see this is every every every column is a month so it starts for example march 2020-ish and going through say august of 2021. uh so really i i think a lot of a lot of our a
047lot of our student selections kind of starts with this development of new courses so in the spring talking to dr fisher there's discussion about what new courses could be offered in future years so that happens in the spring for example so the the one we're budgeting right now those discussions were spring um and then in the fall the board approves uh new courses uh so that's like the next step so the next step after that is uh the buildings are preparing so they spend most of the fall in early winter preparing for student course selection so getting everything ready getting the curriculum guides ready uh getting the class elections ready so that um you know honor about at near winter break or right after the students can begin their course selections and so the students
048are selecting those um that goes through january february and then february and march there's building and district sectioning and staffing so they go through a look at how many students signed up for each class and then how many sections do you need to run of each of those sections and it's a very detailed process that the building runs and then it's brought at the district level and we spend uh you know up to three days looking at that uh from that then is brought in march the staffing plan for board approvals the board approves the staffing plan and that really covers our teachers and administrators um the staffing plan uh after that is our esp our support staff that doesn't that wouldn't normally happen until like about may because there's a few things we still
049don't know during staffing one of that in particular special needs aids so our special services department uh the aids they need are dependent on iep meetings that don't wrap up until around that time so we can't put the card forward with the horse because we don't know what those student needs are um so we have to kind of wait for that that's part of that's part of our process before you move on to the next slide i know you have a reason for everything you do i can't figure out what the difference between the blue and the oranges is that building driven versus admin what uh blue and orange are just no just the different sections like student sections and staffing that's the process i'm talking about and then i'm going to talk about the
050financial planning and budgeting no no no reason for the different colors okay just those are our school callers so oh i like the selection of the color i would have naturally chosen yellow or green but i went with school colors um so then during that process so once the board approves the stabbing plan then from then on you know uh bryant and all the departments are posting these positions interviewing people hiring people and getting getting everything ready to go for the start of school so that is i would say an overview of our student selection and staffing needs so then on the other side of on the other side of this is financial planning a lot of that happens concurrently with this process so for example while the students are um or while the buildings
051are getting ready and the students are starting to make their course selections i am working on updating our enrollment projections so october has come and gone in november to do the data so starting december and january i can update our enrollment projections based on actual enrollments essentially we we do it on october 1st just to kind of let the year settle in a little bit you don't do it like the first week of school because there's a lot of variants that could happen there so i update that in the winter and then after that i update our financial projections so january to february we've gotten our audit back and our financial financial reports and everything done from the previous fiscal year and then i use that information to kind of project out what i anticipate
052for the next five years revenues expenditures trends all that kind of stuff and so that gives me kind of an idea of what where the future is trending are we in a position that we can afford um increased need if we have that or or we do we have a less than positive outlook so we've been very fortunate so far to have a positive outlook um and then what happens is during the budgeting or after the financial projections um we go to budgeting for staffing of benefits and so this is you know we start in february because we kind of we already know the teachers that are we're here last year and they're going to be here next year uh what we don't know yet is any any new positions so we take time and
053we take a lot of time to make sure we have all the right positions accounted for that we move everybody down in the salary schedules that needs to be moved down we account for the people that move into retirement track all this kind of stuff that takes kind of a really long time to generate that information so that happens over a period of several months and that is the biggest dollar amount of our budget is the people that are the people that work here then at the same time there's also the department budget so those those are released right after winter break and the departments have three months while you know the student course selection is happening and staffing is happening at the end of march they after spring break typically they'll submit all of
054their uh budget their department budget requests to me and we'll take a look and then i'll take the next month or so two months to review those uh sometimes it takes me a little longer because we have a lot of them um and so i review those i so so they will budget based on essentially the needs from the classes so at the department level especially at the buildings it's budgeted based on the needs of that department the students the classes that they're running especially if there's a new class for example we've got to make sure that they account for the new supplies they might need so they might add a science class or a new section of something that needs more supplies or something like that and so so we go through that process
055um i i review them that's a lot of me just trying to clarify them saying what they would like or would need and i'll clarify like are you sure this is what you need or don't you also need this and so we have a lot of that conversation back and forth um and then usually in those then after after that review then we try to finalize them just try to get up a final number on these to see what they look like and then then we have expenditures kind of set at that point we've we've figured out salaries and benefits we've figured out department budgets uh to us to a certain extent and then revenues revenues we're kind of looking at for a few months there's some information we're trying to wait on we really
056don't start that until after we get information about cpi that really comes at the end of january so we really don't begin that much earlier plus we want to see kind of how the fiscal year shakes out in terms of actual revenues we're anticipating and then put everything together really june which is the month we're in right now for the tentative budget historically sometimes we've done it in july and even last year we had august because the pandemic just kind of messed everything up and then the final budget has historically been adopted um in august or september but you know you can have a range of when that's adopted so overall that's our process how it works so where you can see we are at in this process is the second to last so i
057would say a lot of the work that goes into building the information behind all these numbers has been done over the last you know primarily six months um so any questions on the process okay next time i won't go through it is this long but i wanted to kind of help you understand from essentially a to z uh what we do that's helpful thank you yeah so now let's look at fiscal year 21 which is the current fiscal year we're in that was kind of the last year we've been under so let me review here for you so here is um this was also in your packet um hey uh is there a way to minimize that screen so you can see the whole thing please oop wrong one hello mom he's famous daniel stanley
058business for many reasons daniel stanley business okay uh sorry about that my bad um i'm going to keep going well now you guys don't have it you can't see anything can you [Music] well we have the one that you sent earlier but it might be hard to follow along daniel stanley business thanks daniel stanley business yeah perfect thank you all right so we have uh the fiscal year 21 budget so where it's broken out the first rows are our revenues and then the bottom section is expenditures and so each column is our funds so if you remember our discussion on the funds when i had to talk about how we can move money legally between funds so here's all of our funds you know educational operations maintenance fund debt service fund transportation fund and so
059forth you can see all of them listed there with all of our budgeted revenues so budgeted was are expected or planned revenues and expenditures all the way across and then we have operating funds and then all funds so essentially what i'm gonna what i'm what i want you to focus on is operating funds so we do we do focus on all of the funds but we we the reason we focus on operating is because operating pulls out one-time expenditures that honestly can really throw you off if you're trying to understand like what is what is changing operationally for the district so for example this this this building and the additions that we're working on you know that were i mean for a lot of people they look done but we're they're still kind of doing
060punchless stuff we're not done paying for it yet um you know 20 call it 25 million dollar project for this uh if we added that in it would look like our expenditures would massively go up which they do in total but running day to day it doesn't so we it's an outlier so we've set we set that aside in our capital projects fund so the focus that i'm going to spend all of my time on is on operating expenditures i do have a note here on capital projects but everything i'm going to really talk about is about operating because that's that's really the the meat of what we're talking about is running this district day to day so um so we have our revenues and then we have expenditures and then the difference between that
061is either a surplus or a deficit if it's a positive number it's a surplus if it's a negative number if it's a deficit in general we want to avoid operating deficits the reason we have a total deficit is because we're paying cash for these projects so we have the we have the money in the bank already to pay for these projects so that's why it we have a negative almost 13 million is because we're paying cash for this big project but operationally day in and day out we have a operating surplus of six hundred thousand now just a reminder that that number is not what i would say our true surplus is because we have we had made some intentional decisions in fiscal year 21 that if you weren't on the board here you weren't
062part of that one of the things that they did was refund school fees and so that was to the tune of about a million dollars okay and so that is already taken out of here so in your mind you can kind of think well instead of 600 000 maybe it was up a million so it's 1.6 million right you can think about that but then on the flip side we had 500 grand of cobit expenses that we budgeted so you could kind of think you had okay take it down 500 so maybe 1.1 million right we also had assumed transportation would be down a little bit because of less expenditures from the spring of 20 when everything kind of shut down we had expenditures that were less and we get reimbursed if you spend less
063and your your your revenue is based on a reimbursement well if you spend less your reimbursement is going to be less right so so so we didn't really have a six hundred thousand dollar um surplus it's it's closer to a million i would say but we had a lot of little changes up and down because of the pandemic so but on paper 600 000 is our starting place right so that's what i want you to kind of think about in terms of that all right so that's fiscal year 21 no decisions to make about that um we're going to move on any questions about our fiscal year 21 budget no okay all right so next what i want to talk to you about is enrollment projections so i do believe that our process is driven
064by the students so let's talk about how many students we think are going to be here next year so this is a chart showing our enrollment back to 2016. um there are four lines here dan why are there so many lines like shouldn't there be just one line for our enrollment that's the green line the green line is our actual enrollment but the blue red and yellow are casarta projections so we we have used john casarta a demographer to project our enrollment for us and what he does is he generates three scenarios casarda a is the lowest possible you can expect on the conversely casarta c is the highest possible you can expect and b is what he says is most likely okay so so you have his projections that were done in 20 or
065maybe close to 2016-17 um or somewhere around there maybe a year before year after kind of thing before me so you can see how we've trended so we have been floating a little bit above the b but pretty close to the b in 2021 that gap started to narrow and i'm predict projecting that in 21 22 we dip slightly below the b projection which just means we're really close to the b that's all the takeaway and the other takeaway is we're projecting about 3 i think we're going to get about 30 more students than we have this year a very small change to our overall 3 300 students but still we're projecting it to go up a little bit all right so a little bit more students next year any questions on that i have
066a question yeah how often is this how often is what activity [Music] i would say if the last time they did it in 2016-17 and now it's 2021 how many years is that four years four or five years i'd say four or five years because casarta is doing it right now he actually sent me a draft report on thursday but i'm still reading it so i can't tell you yet but i'm reviewing it but that's long term but yeah so we do it about i i mean it usually at least five years because his projections go out until 2026. uh they're they're essentially 10-year projections but because i saw like uh starting to lean down and because i can see what the enrollments are at their feeder districts i i really wanted everyone to refresh
067and this time we actually got almost all of our feeders to join in so hawthorne 73 70 68 everybody we're all splitting the cost of this and so that's great because it's 14 grand that we can all share the cost of this so yeah so we're getting those redone right now yeah i was going to comment because we usually we often do that in conjunction with the center district so that not only we share the cost but we share the stains much of the same student population so it makes sense to correct yeah the the only exception was round out this time uh they they didn't want to be part of it they're very small and they had just done their own projections so they didn't feel it warranted for them to spend their money
068and we get 12 to 14 freshmen a year from 72. yeah very small very very small district and so and but and they were willing to share their projections with us so we were able to incorporate that with the information we gave to uh dr casarta the other quick comment i'll make is and i have nothing to do with cassarta except for i've observed their demographic studies since the early 90s and i'm amazed at how just how accurate they are their their their bee line is usually pretty close and that's over a span of a lot of decades and it's yeah i i can't wait until kind of we have that report finalized um for you to see it right now it's about 100 pages long but and it goes through each of our districts
069and it's truly just a fascinating read on the demographics of both all of our feeders plus us as well and both high schools too so uh stay tuned but for next year this is our anticipation for the number of students going up a little bit now uh covet implications on our fiscal year 22 budget so i would say there's a lot of implications the biggest one is an analysis what do we compare to so typically what we've done is i will show you our fiscal year so let's say if we were in a normal year i would say here's our fiscal 22 budget here's our fiscal 21 actual so actuals from last year i would compare that and then also i'd give you a note on the comparison to last year's budget to analyze and
070so just so hey we're going to be up you know three percent from what we spent last year in salaries or whatever um but i can't do that this year uh because uh the the pandemic skewed a lot of my actuals so fiscal year 21 uh some of that is skewed again it's mostly down it's down in some salaries and supplies and services it was also a little bit up because of co we budgeted half a million in covet expenditures for fiscal year 21. so that's not really a good accurate picture of running let me say running a day-to-day school district in a normal year like we always have you know like like we like normal circumstances so the fiscal year 21 budget does not reflect that so that's not really a good comparison for
071me to use our fiscal 21 budget actuals are terrible comparison um because you know when we budgeted we honestly when we budgeted last august we honestly did not know what was going to happen so we had thought i mean when i was talking to the department stoops we thought okay let's set what happens if we are hybrid for a couple months then we go back into person full time like what what what do we do then you know and we were kind of talking through like well i don't think anybody's going to be going anywhere on like professional development like we're we're probably not going to send anybody anywhere let's just kind of hold tight on some of the things we were going to do so our actuals are skewed the other reason is because
072our fiscal year is not done yet so we've not done spending money and a lot happens in june that's when we wrap up that's when we get a bulk of our property taxes that's when we wrap up our spending for the fiscal year and we we accrue so we we have a lot of expenditures in june that we accrue here but we won't for instance teacher salaries so teacher salaries for july and august we accrued now but we don't send them the cash until july and august but we accrue those expenditures now because we're a cruel basis because that's based on the pay they had for this school year um so fiscal year 21 not a good comparison objectively and then fiscal year 20 actuals even that is not a good comparison because a quarter
073of a year we were shut down and so you can see the line in our spending i mean you come to come to march 2020 and it just tanks for a few months right because we were totally shut down now most of our salaries were intact because we were we were forced to continue to pay everything um but a lot of our supplies went down like services we just stopped spending we stopped buying stuff you know everything shut down right so even fiscal year 20 for the whole year is not a fair comparison so i have difficulty in trying to figure out how do i show you numbers but i need to give you context for those numbers right a wise person told me never show somebody a number without context so otherwise it doesn't
074really mean anything so i'm trying to find those those valuable comparisons so let me give you an example of this i'm going to pick one line item in our budget that i think it should be pretty easy to walk this through so this is food service chartwells so we don't we don't run our own food service program but they're not our employees it's chartwells that runs them there are employees that are that's their employees that are here running the food service program so let's take so i have budgeted the green is the allocation the temp uh tentative allocation 1.3 million dollars all right so if i take our normal means of doing this i would compare it to fiscal year 21 actuals well if i did that that's a 337 change so it'd be like
075dan are you crazy is your food service program growing over three times that's crazy my answer would be no that's not that's not what that's not what's happening okay well let's look at the budget jade how does it change from what we budgeted well it's 116 different from what we budgeted last year so like hold on our program is you're budgeting for that to grow twice like it's gonna be two times what it was last year well technically yes but that's not what's really happening um because if you can look at our actuals for fiscal year 20 right there 1.1 million all right and then actuals for 2021 300 000 because that's what our food service program was so far this year so this is an example for me showing this is not a true
076comparison for me to show you meaningful information because um so let me talk about what i what i'm recommending we use and this is kind of what about my presentation on so if you don't like it i guess we'll have to redo this um but these are my recommendations in general so for fiscal year i recommend that we we reference the fiscal 21 budget for some things salaries and benefits i think in general that's a helpful thing to compare to um for some things because some like teachers administrators esp well one one exception for esp those weren't adjusted because they were here and they were paid um i would compare to fiscal year 20 bud budget not the actuals because the actuals had a quarter year of down but fiscal year 20 budget was the
077last time we had a plan for the full fiscal year to run everything five days a week everything normal like like we would plan so i'm going to compare to that and then try to make some inferences two years later the the third one that i think is helpful maybe in some circumstances is to look at our fiscal year 19 actuals because that was the last fiscal year where we had the whole year of spending that happened as like happened uh so now the other thing is because you're talking something three years ago i have to do some adjustments for inflation because things aren't don't cost the same as they did three years ago so i have to make some assumptions on that so that's essentially um what i'm recommending we compared to so if
078we look at this same line again but i now use those different comparisons that's the second part here so food service chartwells so my allocation is still 1.3 million but the change from the fiscal year 20 budget is um it's it's this it's the same sorry um it's it's a hundred percent it's not double sorry 100 means it's the same so let me rephrase what i said 116 didn't mean it means it's not going up 16 it's not even going up 16 so it's going up back to where it was in fiscal year 20. so and then if i use what is it what how is it different from what we actually spent in fiscal year 2019 it's 3.6 more than what we spent three years ago so if you could think in your head
079okay three years that's more than what we spent three years ago so if you take three point six divided by three talking about one point two percent a year and a lot of our food service cost is based on the kids that buy lunch so if they buy more food here we pay more we also get fees because they pay for their lunches so six and one half dozen of the other so this is why i'm saying i think those numbers are overall a better comparison for a lot of things but i need to show you this because this is not normal like we're in a weird year here but i feel like i've been saying that for the last few years um any questions well let me just summarize then so in summary i'm
080saying it's more difficult to compare our fiscal year 22 budget with our traditional comparisons we use fiscal year 21 is based on a return to normal but it's been it's been a few years since we've had normal and we're making some guesses on what normal costs some things we know for sure some things we don't know for sure we got to kind of see what happens so we have a plan and i'm going to show you our plan um and again we are three we're going to be three years away from our at last year full year actuals which is fiscal year 19. so i mean that's a long time from really good solid full year data any questions on that i have a question and maybe an idea or a thought have you our
081spending is our expenditure pretty consistent quarter over quarter uh we don't typically look at quarterly spending it's really based on the fiscal year um part of the problem with that is we don't have consistent spending quarter to quarter so for example our first quarter for the first two months there is no teacher salaries because those are already expended for last year so those don't start but then they start they start at the end of august and they continue on so the only thing really i could do is compare quarter one this year to quarter one last year but i couldn't compare quarter like quarter two and three would probably be similar close to each other but quarters one and four are kind of there's there's very little spending first quarter very lot of spending fourth
082quarter that probably doesn't matter because i was just wondering if one of the 20 later quarters and trying to help you kind of match up and see if you're thinking your alliance yeah and we we don't budget on a quarterly basis so that that would be extremely difficult to try to figure out that's not typically how the business is structured it's typically structured around the fiscal year spending so because even each district can have slightly different so we're cruel but not every district is accrual um like liberty of 70 for example is cash so theirs is based on whatever money they actually spend that month so um but i think they do still do some accruals all right so that's that's the clothing implication so now now i think i've given you the tools i
083think we need to to really look at our fiscal year 2022 tentative budget so reminder this is operating funds so i told you operating funds but so the only other difference is capital projects funds so the capital projects fund has really two expended two line items in there that we've already discussed one of them is 750 000 that's what we still have remaining to pay on the editions ish based on our budget uh it might end up be slightly less than that but right now that's what's in there and then six million dollars for the field house so if you may or may not recall we agreed to 6.5 million dollars for the field house so dan why is it 6 million did we get like a group discount or something we did not we
084are going to be end up spending about 500 000 this fiscal year on the field house so when we're planning for everything design costs so we we pay the architect when they design we don't pay them when it's built you pay them when they do the work so just to give you a footnote on that so that's really the capital projects fund everything else now i'm going to be talking so there's nothing else in our budget besides operating funds and the capital projects one now i'm going to spend all our time talking about um operating funds here is uh the chart and sheet that looks it's the same structure as the fiscal year 21 and so what i'm what i'm really going to focus you here on is the operating surplus so right now we
085are sitting at an operating surplus of 153 thousand nine hundred dollars so operating revenues of ninety four million eight hundred two thousand two hundred dollars and then expenditures of ninety four thousand ninety four million six hundred forty eight thousand three hundred dollars okay so here's the first takeaway the first takeaway is it's not deficit the law state law requires us to pass a balanced budget meaning it has to it can't be negative there all right and if it is negative you actually have to file a plan with the state to show how you're going to be positive within three years um so that's your first takeaway but for all these other numbers like i need to give you context for them so that's what the rest of my slides are is to explain this okay
086but right now we take away 150 150 call 154 000 operating surplus okay now let's look closer at revenues and i'm going to give you context for those major summarized numbers and give you context based on what we talked about so property taxes property taxes this is where i'm saying you so the the green is the actual number that i have budgeted the yellow is the comparison number that i think is useful to use so we are budgeting a 2.7 2.73 increase in property taxes um part of that is um part of that is multiple levies so i don't know i don't think we've talked much yet about levies uh with our new board but we love your taxes every december november december the our fiscal year is based on two different levies so this
087budget right now is based on our 2020 levy which was done in december of 2020 and it's based on the 2021 levy which is coming this november so i'm making assumptions about that levy but i know the numbers that go into that levy so part of that number is is cpi the rate of inflation i knew i know that already so i'm building that assumption in there um so that is the combination of and so the cpi for one of them is 2.3 the cpi for the other one is 1.4 so you really blend those you can blend those and divide by two i guess you're closer to i don't know 1.8 1.9 then you have new properties so people are they're building more stuff in our district a lot of people already inventing their
088own houses i don't know if you did i added a deck under my house so now my assessments go up so so there's new property getting added on every year in addition we've had increased collections and so um daniel stanley business we uh don't have a slide on this but um some of you will remember actually jim was the only one here but i've talked to you all about it before maybe not with the new board i can't remember i'm sorry is tax rate objections so we had tax rate objections that are court filed that we were essentially paying back a million dollars a year in taxes and i told the board when i got here like this is not something we need to keep continuing to do like we there we can we can
089fix this but it'll take me a few years to balance out our fund balances amongst our funds because our total fund balance was was within legal limits but the per fun one was off it was definitely off but i told them we can fix that on third wednesday or thursday we got our final distribution settlement from the county where as three or four years ago it was a million dollars a year this year in 2019 it was zero so which is great news so all that means is that we are we are we are now realizing a million more dollars than we would have otherwise let me say it back a different way if we did not do this we would have a deficit of like 800 000 okay so every little bit counts so
090i just want to give you a kind of perspective on that so that that's really exciting really great so we're going to get more of the taxes that we we're you know really allowed to get rather than paying that back because you don't you don't really need to do that so so we've kind of fixed that um so that's property taxes that is by far the bulk of our money um that goes up so you can see that number there that is the biggest source of revenue for us so also local sources so local sources are really stuff that comes from the community and it's not a state source or federal money so that's what local really means cpprt uh i could spend a whole day seminar on revenues for you all but i'll spare
091you so i'm going to try to be brief because there's so much here so i i need to spend more time explaining some of this stuff and maybe what i should do is kind of put together something that you all can read when on your own leisure rather than putting everybody through because i think everybody's heard me explain some of this stuff many times cpprt it stands for corporate personal property replacement taxes there was a there was a personal property tax uh back in the 70s that was abolished and it was replaced with a with a tax coming from income from companies so that personal property tax went away and it was replaced cppr replacement tax it was replaced with this state tax that the state handles illinois department of revenue handles and they send
092us the money um so that one for example that one i've got up 21 that's a little bit of a misnomer because what i had done is i had budgeted that this was going to go down so remember last year pandemic was down we were assuming everything is going to be going down so i'm assuming money that i get based on what business income is i must sounds like everything is going to say business income is going down i'm going to assume the money i get based on that is going to go down so we we had picked uh 788 000 which was around the number that we got at the low point of the great recession when that was happening uh you know it probably almost a decade ago that low point um that's
093kind of where we were so i put it there because this seemed like this was going to be as bad if not worse than that point uh little did i know that that that did not end up happening um we got so far we've gotten 1.2 million dollars this year so a lot of us are like what happened because the state also gives us estimates so we said what's what's happening why why did we get so much more and first they're like i don't know uh but the second second answer they gave us was what they believe is that a lot of businesses perhaps were going to be down but because of the stimulus money a lot of them were able to either they were able to access stimulus money which produced more income for
094them or they were or they weren't as impacted by that and so that's why i went up so the idea is that this is probably a one-year increase but it's not going to be like this next year because the idea is this this this is not going to be there for next year so i have this lowered back down from what we received down to about 950 000 so more than what i budgeted last year but not quite as i don't think we're going to get the same amount as what we got this year all right i'm going to move a little faster now because the rest of these aren't as big of numbers uh tuition so tuition is that we don't we don't charge tuition for students so what tuition is that summer school
095that's summer camps so all the athletic camps whatever that's we charge it under there and then our adult education program so the community education adulthood program that's where that comes in essentially what i'm assuming there that's down a little bit because i'm assuming that that program doesn't fully recover next year i think it comes back a fair amount but i don't think it's going to be back 100 next year transportation fees is really not anything material that we get that's for summer school transportation but most of those students get it for free so i don't really anticipate any money from that interest income is probably the saddest thing i was really excited when i got here we had been getting about 600 000 in interest income two years ago we got it up to two
096and a half million which is really exciting but we've been spending down the fund balance because we've been doing these projects but also rates have been absolutely terrible so we budgeted for 670 000. fiscal year is not done yet so we've only gotten 470 but i think we're gonna we're going to be a little bit over 500 i think by the time the year is done so i'm not going to hit the 670 that i was hoping for so i'm assuming we're going to be kind of similar to where we were this year similar amount of money but hopefully maybe rates recover a little bit i don't know but this is something long-term that i don't see a lot of growth in unless rates turn around substantially so that's that uh food service um this
097is a one so this is the revenue side of the expenditure i've got this at 1.2 million because i think it i'm hoping it goes almost back to normal 1.2 million 1.3 million would be normal i'm assuming it's not quite there i'm going to be a little bit more conservative on that number but um there's some risks there we don't know but it's also tied to the expenditures so um if if by the time we get to a final if i think you know really it's going to be a million then i would adjust the expenditure as well activities this is a big one and so this really is a legit big increase for both activities and textbooks because those were the student fees that we so last th this fiscal year we returned the
098fees that we collected so essentially not charging the fees the the plan for next year is we're charging our normal fees that we would normally charge in a year so that is that is the difference that you see so when i said it was a million you know you can add those together a little bit over a million actually so um yeah that's what i'm no yeah a little bit over a million so that's essentially what i'm accounting for there and yes that would be a 72 000 increase mathematically but it's more of a return to normal is what i would say other local i'm assuming basically flat similar to what we had uh in the previous years that's been pretty consistent so overall in local sources 4.5 increase but it's not really 4.5 increase
099because some of that is we're just returning to normal it's not it's not a true increase i would say our true increase is closer to the 2.7 percent based on the property taxes because that's the biggest bulk of our money that's consistent so once i get actuals done for fiscal year 21 i'll be able to drop in better numbers i should ask any questions on local sources daniel stanley business okay all right state and federal so this is these are the other sources of our revenue so if you'll notice there's not many places we get revenue from but there's all kinds of ways that we spend the money same with your house right think about yourself how many sources of income do you have versus how many ways do you spend it right um if
100i run my own checking account report the money's in there's not a lot of them but the money's out there's a lot of them on the list so the our major source of state funding is evidence-based funding so that is the main way that that the state allocates money for education it essentially calculates how much money the district needs based on their own calculations they're very there's nothing you can really do to control that source of revenue um but because we have so much hype we're such we're a very wealthy district um we essentially just get the same amount we got last year so and then any new money really goes more to those less fortunate districts um less yeah so um so i'm assuming that's flat we'll we'll get a little bit more i'd
101say special ed uh this is private facility reimbursement uh coming later i'm going to talk to you about more students that are being privately placed and so we actually get a little bit of reimbursement so if we have more students priority placed we'll get a little bit more reimbursement on that those other items cte which is career and technical education uh from the state i'm assuming that's flat that's been pretty consistent over the years same with driver's ed we get some money for that that's been pretty consistent flat transportation this is a kind of a big change that's down 26 and that's really just because the reimbursement is based on your expenditures so this year our transportation is projected to be down so next year there's less to reimburse so our revenue so it's going
102to be a little weird because our expenditures are going to assume transportation costs return to normal but our revenue is going to be down because it's a one-year leg so a year from now i'm hoping that i can sit here and tell y'all hey look transportation is going up 300 grand because we're kind of back to normal so this is this is a revenue item that's going to take another year before we're back to normal other states is flat pretty consistent that's a library grant for some reason i did not budget that last year but that is something that we are going to get summer food service program that's new that's a federal program that we got last year that we're going to be able to get this year but after that it's going to
103be done and so i'm guessing on the low end 30 thousand dollars for that um to run our food summer food service program uh title four i'm estimating is flat idea grant that is individuals with disabilities education act that is federal funding for special special education special services we call here um that is going up because there's two components there's and there's there's more information in a lot of the some of the attachments but there's there's a part b flow through which is just a base chunk of money they allocate to us and the second component is a reimbursement for room and board so if you have students that are residentially placed uh in a in a facility um there is a there's a state that there's a state program that reimburses us some of
104that cost and so i'm so we're projecting more of those students and so i'm therefore also projecting i'm going to get a little bit more money back to offset that cost then there's perkins which is tied to uh cte that's the federal tie-in um that's going to be flat as my projections and then finally is other federal so that's going to include title ii that's going to include medicaid and the big one is going to be sr3 so sr3 is the kobit relief package that was done under the biden administration so there's there was three packages s there's one two and three sr1 was very early on in the pandemic um that was about 60 000 for us sr2 was done in december so in the trump administration that was done that was about 200
105000 for us the sr-3 um that will open up on july 1st um that'll be about 526 000. that's the number i checked just a couple days ago so i'm going to double check that number before we're final but that essentially includes that so that is obviously going up a significant amount but that's based on what we're expecting to get now that is one-time money so you can think back in your head okay he said 153 000 surplus we're getting an extra 500 grand one year so you can kind of bring that down but then also transportation he said is actually down 360 grand so like bringing that back up right so we have a little bit of this going on so um so overall total revenues up 4.7 that's the bottom right hand corner
106up 4.7 that is not that is not a real 4.7 so we don't we're not going to have a raw increase of revenue of 4.7 we technically will but we're returning to normal it's not because we're just getting we're finding all these more revenues we're returning to normal so what i can't do is pretend like i can't build the 21 budget assuming that was normal and then compare you to what this new normal is that's going to be too hard to do um but what i would say is our actual so this is on paper 4.7 that is that is mathematically true but i'm telling you realistically are real if you look at all these things they're either flat or down a little bit right look at all those other things they're either flat or
107down a little bit maybe up a little bit but the ones that are really up it's because we're returning to normal not because we're we're finding more revenue so i my argument is what i'm saying is i think our real increase is closer to that 2.6 number which is 2.7 rounded down a little bit because it's not all of our money i think that's more realistic number of what our revenues are really increasing by because you need to keep that in mind for the trend so what you don't want to happen is a long-term trend of your revenues increasing by two percent but your expenditure is increasing by four percent you're gonna run out of money at some point right okay so that's revenues any questions on revenues daniel stanley business he's doing okay you're
108right okay i'm sorry there's a lot here but i don't know how else to explain this to you other than i can just tell you the totals but there's there's a stories here to each of these it's way better having you go over it than just us looking at these numbers today right yeah so what i'm what are you thinking i'm so glad dan's going to go over this what i'm hoping is to give you the tools to how to read that stuff right so um but at least wanted to get some of it in your hands in case somebody wanted to read it and familiarize yourself with it all right so salaries expenditures so expenditures i'm going to go through different sections so salaries those are monies that we pay to our employees so
109the biggest chunks are going to be administrative salaries teacher salaries and esp our support step salaries those are the biggest chunks of our permanent employees then we have um the other big category i would say is like our stipends so i've tried to summarize this up so in your in your handout has all of them kind of split out that's too many to fit on one slide so i summarize the rest of them kind of into an all other so let me walk through these major components so administrator salaries up so this is one where you can use a change from the budget i think that is a good number to use so that's up six percent you say dan that's crazy what's happening are you giving your administrator six percent raises no that's not
110what's happening we've added two administrative positions for next year that's why it's up six percent um the the transition transition program supervisor so that's our that's our special education program for 18 to 22 year olds that that are that are guaranteed services by federal law um it's to run that because we're going to launch that in fiscal year 23 so this is hiring that person to build that program ready to launch next year uh the other one is the addition of the dean or team leader here at vernon hills added added that in so that's really what takes up the administrator so then dan that and that's the result of the enrollment growth over the last three years of burning house from 1350 to 1600. yeah so part of that is the lst so our
111lst model so there's three out there's three at um lhs there's been historically two at vernon hills and so we've been slowly kind of building because there's a number of people involved in an lst so rather than just hand over an lst it's a that's a big jump i mean kind of slowly building it based on the enrollment so that's something we look at every year like how is this growing and what are the little components we need to keep adding to eventually based on the students you need to go to that third lst so that's administrator sell that's administrator salaries teacher salaries is at 2.8 percent so that's the combined impact of adding um essentially one i think one fte on the teacher side uh but then you know the the raises offset by
112the retirements um so 2.8 so that seemed within kind of the realm of what i was expecting um esp salaries daniel stanley business this is one i'm not i'm not so comfortable with i so mathematically it's working at nine point three percent but i need to i'm reviewing this so we had some esp that were down this last year because the pandemic some were laid off for a period of time some for a long time and so the plan is for them to be totally restored back to where their same roles and hours and all that kind of stuff for next year so so there's some of that in here um but i don't know that it makes up the whole nine percent so i this is something i'm still working on and reviewing but
113right now we're looking at the list and so oh by the way when we when we budget these this is this is we have a list of every name we have so i have uh the spreadsheets of every name what they make what their what all the benefits are what those costs everything kind of spread out account numbers tagged and everything so we have a list that we think accounts for every single esp so we're kind of reviewing that list because there's a lot of brian does it fair to say there's a lot of vsp changes that we're trying to navigate through brian kelly associate superintendent and so normally um you know from this timeline we looked at doing esp staffing in uh may uh we're actually going to talk about it um next week
114and kind of review that so because of the paint and because of last year there were some of our esp when we went over this last year um because students weren't in the building there weren't as many monitors needed in the building so we reduced um some of those positions and then we slowly brought them back when we went to hybrid some esp also chose not to come back due to the pandemic but obviously we need a lot of those positions back but you know i'll get into a little bit more detail we also looked at um some of those positions and make sure we had an extensive review since we have so many we had so many openings on then the necessity of those positions and we've changed some um i think scope of
115the job descriptions and other things to get better usage uh for our students and our staff so we have that opportunity to do that um but there's no increase in from the previous year of our number of esp in the building we were able to add some positions that were needed we got rid of some positions that were not needed but the overall staffing of esp so when dan looks at an increase you know it's hard because we did have that layoff that layout but that means that people were just you know furloughed in other words furloughed for a while and then brought back so so and we did account for some of that in the budget for fiscal year 21. so that's why like i i need to review this because because this is
116affecting a number of other benefit lines um so so stay tuned i'm hoping this is a little bit high right now it's not going to be higher than this i'm hoping this is a little high and i can bring down but i have to find the name you know i have to find the position that shouldn't be there so far we can't find the one we can't find them um all right so then we have performance bonus so that it that is you know that's not guaranteed but i'm assuming that that's paid out that's the one and a half percent uh based on the contract um with the teachers and everything so that that's going up relative to everybody that's eligible so that doesn't grow at the same rate the other ones do because you
117can't be new and get it you have to be here for at least a year in order to be part of that process so those are my projections for that and then again that that's i have every name attached to that so every new position gets nothing because they're new every person that was here that is still here i have on that list so those are okay um so if a vacation buyback that one is was a little weird it went up because last year we had a pandemic and so a bunch of people that are able able to take that did so i'm assuming that kind of goes down next year and then really everything else you can see in the list all of those line items and what the explanation is but in
118general you're seeing two things one a return to normal so overtime rentals stipends extra duties events all this other stuff that we pay for kind of reverting back to normal but then on the flip side is the five days extra that we paid this year that that's not continuing next year so you can think of it like we're going up um we're going up call it six 000 and return to normal but we're going down 800 000 in that five days payment so that's essentially what's happening in the all over first for a total change on salaries of 3.5 so based on everything that i know what i can see on teacher salaries administration and maybe esp 3.5 looks like the number looks like a realistic number to me based on our staffing okay and
119returning to normal so that's salaries i'm sorry any questions on salaries okay so in in so with salaries the next are benefits so there's a lot of obviously different benefits some you know if you've ever worked maybe you didn't know that you had these benefits because these are not monies sometimes the people know about but we still pay them so i'm going to kind of list re review these for you trs is the cost that we pay into the teachers retirement system which is the pension system for teachers and most of our administrators so that one i have going up 9.29 i actually think that one is accurate or pretty close to accurate but some of these what i need to do is i need to wait and see what the actuals turn out to
120be and then i can i'll know better so this is one that i really need to see how the fiscal year ends to really get a better understanding because these numbers seem a little high to me on the calculations but again it's every person on a name with a formula and we check the formulas they look right so we got to kind of look at this what would drag that number to be higher dan uh the biggest thing that drives that number to be higher is um there is in terms of the budget so if you're talking about budget change if you look at the actual change it's a lower number in that handout i gave you change from actual uh i think the reason is is um for anybody that is paid higher than
121the governor's salary um there is an additional contribution we have to make to the pension system and so overall last year that was like 85 000 i totally forgot to budget that last year so i do not forget this year and so i have it in there now which that is i think the reason why it bumps it up to nine on the budget if you look at the actuals it's lower and once i see the reality shake out so i think i think trs is pretty accurate but we're still reviewing i want to wait and see the fiscal year end up imrf is the illinois municipal retirement system that is the pension system for our support staff so if i've got esp going up nine percent the imref is going to go up by
122a similar amount the one difference is our imf rate the rate we use changes every year so sometimes it goes up sometimes it goes down so that can impact us as well um just explain why that is um well it's different than trs yeah okay because they have they have to be solvent sure yeah so trs is a state pension system that has the way they get money is from members so teachers contribute they get deductions from their paycheck nine percent every teacher has to they don't have a choice has to pay nine percent into this pension system and we have to by law deduct them so teacher contributions interest income and state funding and they get a little bit of money from us on average we spend about point five eight percent 0.58 on
123teacher salaries towards this pension system so it's small um it's paid for higher levels for different employee types but in general it's very small so that's that's that portion for imrf uh the the the payments are employees contribute 4.5 percent so if you work if you work in irf you're a support staff you have to get deducted four and a half percent which is half as much as two years right four and a half percent um then the state contributes nothing they have interest income and then we have to kick in the difference which ranges between 10 and 11 every year and it's based on the actual cost of it so technically what happens we have our own pension system for imrf that they manage for us for our esp and so that rate will
124be unique for each district and will vary based on the actual people the pensioners pen pensioners pensioners um that are on the rolls at that time so that rate will change every year sometimes it goes up sometimes it goes down so if esp are increasing imrif is going to correspondingly increase same with fica same with medicare um now so teachers don't pay into fica so this is also a helpful thing that people don't realize teachers not pay into social security they do not get deducted the 6.2 percent they can't get social security when they retire they get the pension system uh so they don't pay and we don't pay but imrf we do so imrf they're both in social security and in the imf system so so we have to do both so fica will
125go up more meaningfully um because that is purely esp so why is that higher than normal i'm not totally sure i think maybe you decide a budget low but i got to see how the actual turn out for fica medicare everybody pays medicare teacher support staff administrator everyone so that 5.8 percent is a blend of the teacher increases the esp increases and the administrator increases and everything else increases so that's a blend so i'm looking into that t-h-i-s is 5.8 that's more consistent with the administrator and teacher stuff that's what i think possibly we might be at with trs had i not missed that eighty-five thousand dollars um so we're looking at that again i want to see how the year ends up and i can reevaluate so i shouldn't i should didn't tell you
126what this is so this stands for the teacher health insurance fund this is a state requirement uh state mandate we don't have a choice this is the fund that pays for insurance for retired teachers so we have to pay that in we have to pay bless you daniel stanley business it's like it's close to one percent it changes every year it's close to one percent i think that we have to pay on teachers uh for towards this and then they have a deduction too so they have a deduction um i don't remember what their deduction is but they they have to pay into it as well and we have to pay a portion so that should end up going up similar to trs the one difference is there's no penalty uh if you pay more
127than the governor's salary and the other thing with the governor's salary is when you have a billionaire that doesn't really need a salary they've kept it flat and so like so then the difference kind of grows and that just makes it worse they finally increased his for this next year so that mitigates the impact of that medical insurance um is a problem and i i have to look more into this um it should not be ten percent but i need to see how the fiscal year ends up um because our our premiums are only increasing 3.6 and we're not adding enough staff to mean that it should be at nine percent or ten percent so i need to come back but again word it's based on people and every name and a position is there
128so i need to come back i would like to improve this a little bit but i don't think it should be six million uh but i have to kind of re-look at this so at some point i have to kind of stop trying to find it and just freeze everything and then summarize it analyze it present it to you and kind of do all that other stuff so i froze it at that moment at a 10 but it i don't think it'll be that high but i have to come back to you later but i would love to be able to improve on that by like 200 000 would be i think more realistic but i i don't know yet um retiree insurance is there's a very small portion that's flat tuition reimbursement um you
129can see in your handout we've actually had a sustained um increase in our tuition reimbursement we've for a number of years we've been between fifteen sixty thousand the last two years we've been between ninety and a hundred thousand so i've got two years of that so i'm sticking with a higher number that a lot of that changed with our new teacher contract well it was an increase in that benefit but also i think more people became aware of it and the pandemic gate gave some people a lot of extra time to do that so i don't think we'll be quite as high as this current year because i'm hoping people just kind of relax but maybe they do take more we'll see dental insurance is the same story as medical insurance so everything i said
130about medical is the same thing for dental um so i'm reviewing that 403 b contributions that one is correct uh so our match right now we match a dollar for dollar match up to 750 dollars not a ton of money i know but per employee it adds up to several hundred thousand um so that that is growing to a thousand dollars that decision was already made so that is growing to a thousand dollars next year based on our teachers contract and so i have that accounted for in there and not everybody does it we so far we found about 80 percent of so of employ eligible employees participates we try to encourage more but for a variety of reasons they don't choose to do that so i'm assuming that around similar percentage of people don't
131choose to do that and again i have a list of names so if i know the last two years you've not participated i'm gonna assume you're not participating but if you participated the last three years i'm assuming you're going to keep participating so that's how we build that so that is a real that is the real number there uh post retirement benefits uh that is totally based on people that are actually retiring that year so that is up but that's based on the actual retirees every year so that that number will go up and down significantly based on the actual retirees so that that is that is a known number and then unemployment uh is i'm predicting it's a little bit down because we're not in a pandemic anymore and i'm assuming less unemployment now
132we we get unemployment claims i don't know every day every other day once a week for a variety of reasons most of them aren't real so we have to kind of navigate through that so i'm expecting that done so overall benefits at 10 i think that's too high but i need to review it and come back to you any questions on benefits daniel stanley business we're almost there okay good you're doing great all right departments so we have salaries we have benefits that's our staffing the rest is this big chunk of all of our departments so our major departments uh i summarize lhs and vernon hills as a department because it's they're really big and so i kind of give you the tools but inside lhs is english and math and science and social studies
133though you know all of those physical welfare athletics all that stuff is built into lhs and vernon hills so um then we have a lot of district departments so let me talk about vernon hills and lhs because those are those are significant so we've talked before that next year is a return to normal so this is where all the stuff that i told you is going to really come into play so for example for lhs and vernon hills if you look in the data that that you guys have you will see that their budget from fiscal year 20 to 21 went down it went down about 170 000 at lhs and it went down about a hundred thousand so rather than going up like a two percent that whatever it would normally go up it
134went down because we adjusted stuff for pandemic we decreased travel we knew that was going to happen we decreased a lot of field trips you know that stuff's not going to happen busing is going to go down that kind of stuff so um so next year is kind of like a return to normal so when you look at the pure numbers lhs is going up 10.29 that is that is the true number on paper but i don't think that that is a fair comparison if um if i look at the change from the fiscal year 20 budget so again the last year that we had a real budget for them it's a 3.2 increase so 3.2 increase over from something two years ago that's not bad you know in terms of costs additionally um one
135of the things we're we're doing is we're buying some more driver's ed cart we're replacing our driver's ed cars so i mentioned you before this is the first time i've worked at high school district this is my fourth year here but since i've been here no one has asked me about driver's ed cars so i was super curious how this happens because i don't know i've never worked at a high school district this is the first year that i got contacted and said hey our cars are getting old like when are we getting new ones and so i said like i don't know how do you usually get them and when i was told my predecessors just got them cars i'm like okay well let's budget for it uh so that's we're budging for two
136replacements at each at each building they have three cars um so we're about budging for a replacement for two at each building and so that's part of their budget because that's part of the driver's ed program is the cost of those cards i'm not going to just charge it to like bng or something it's part of that program so if i take away the driver's ed cars so if i don't that because that's that wasn't really lhs and bernie hill's decisions that was just a structural thing we need to do if i take away the driver's ed cars for example lhs is almost flat from what it was two years ago almost flat and that is that was not a you need to be at this number this was a natural evolution of their process
137got them there vernon hill similarly um first blush 13.5 percent increase by compared to the budget from fiscal year 20 it's a 7.6 percent increase over two years so you're talking you know close to 3.6 3.7 3.8 almost but if i take away the driver's ed cars again don't don't count that against them because that is something really totally new um 4.1 from two years ago so that's about a two percent increase per year in my opinion that's reasonable um this was uh this was a building that they had to work at it the first first blush through the numbers were a lot higher and john had to kind of do some careful work to try to get that number even down so i do feel that we're at a reasonable place for vernon hills
138um but those are kind of difficult to navigate especially because we don't exactly know how much everything is going to actually cost next year we're this is an estimate based on everything planning the trips they're going on the services they want to buy the office supplies they want to purchase you know the the memberships that we're paying for the professional learning that they plan on going on all that stuff is kind of built in does increased enrollment drive building expenses up it absolutely can uh so we do have a little bit but sometimes it can depends on where the enrollment is and what programs they're in we've seen some programs grow and so that's reflective we've some seen some programs not grow or go down and we've also reflected that like for example music was
139a particular department that was a little bit difficult less participation so for example then the building kind of working with me we allocated less money for music because there's less kids to buy music for so you're you so you're naturally going to buy less music for example that's the kind of things that we kind of navigate through together so those are those are the bulk of it those are the two buildings so i think those my my professional opinion is i think those are in reasonable places everything else is kind of listed there for you i'm not really going to hit on many of it the one i do want to touch on is special services i guess unless there's any questions but special services is significant so that is um our students with special
140needs program the largest component of that money is tuition that we pay paid to students that are placed in other facilities not ours that we have to pay tuition for so we have seen there are more there there have been more kids and the idea is that more are coming um so we also did the but the other part is we're not done with this fiscal year we had also thought that more kids were going to come this year i don't know that we realized all those kids but honestly at the end of the day you're you're guessing you're truly guessing i mean you try to use an informed guest like here are the names of kids here's where they are here's the kids that we think are coming here based on they're at they're
141at the feeder schools we know their names we know where they are we're assuming they come here and continue in the same thing perhaps so we do those assumptions um so that is up 4.73 percent which is is pretty high for us um but it's based on the kids and again you can easily have a hundred and 130 thousand dollar kid show up like that so being down like three kids can be a significant amount of money but the other there's two other things that are pretty important here that we have to keep in mind there are two bills that i don't know if pritzker signed them yet but he might or he has time to or there might be he might have signed them or they're on a desk i'm not totally sure to
142be honest one of them is so the transition program i told you about is the 18-22 so the normal rule is they can be part of this program until the day before their 23rd birthday okay so let's say you turn 23 in december you're you don't you're done with our program in december that's how it's been for a long time the law that is on his desk is to say you finish the school year so no matter if your birthday is in september you finish the school year um and so there's a lot of support around that idea and i get it um that seems like he's going to sign it all right so that will just naturally increase our cost so rather than kids maybe we only pay for a few months of tuition
143now you're going to have to pay the full year that they're in so that is just a raw increase and there's no funding that was put into offset any of that we just have to eat that but again we're we're a very very very fortunate district i don't know that others are going to be less fortunate to be able to do this that's one part of it the second part which is a little more interesting this is a one-time thing though is there's also a law um or a bill on his desk ready to sign that essentially said if you were a student that gra that aged out of the transition program this past year because of the pandemic you get a one-year do-over so even though you aged out no matter what you can
144do a one-year do-over so you can get another year of school so that's one that we're still waiting to sign we don't totally know what's gonna happen but you probably will sign that so so we know of kids we know their names that transitioned out of our program that could be allowed to come back for a whole another year of of service so we don't know yet so what i have in here is daniel stanley business i don't have that in here so what i have in here is the full year so it's up because the full year plus like maybe one kid but i do not have the kids coming back let me guess this is also an unfunded mandate it is technically unfunded but it's a one year unfunded so that's a lot
145easier than a forever unfunded um what some have said is oh you can use your esser money perhaps for this we'll see um don't know yet and for anybody that may be watching just quickly explain the s or money the federal money sorry esther money is the federal culvert relief money um we talked about it in the revenues portion so rewind like 20 minutes um yeah so that's the cover relief 526 000 we're going to get next fiscal year one-time money so they're saying you could use that to offset so we're estimating that cost could be somewhere between i would say 200 and 400 000 one-time money but it's the kids have to want to come back too so say their transition from their program you you have to invite them back but maybe they
146decide not to don't know so we don't know um but it could be in the range of 200 to 400 000. so if you're kind of thinking in your head remember that surplus i told you about like that could be gone instantly because of that but that's one time money so i'm not as concerned about that the permanent year thing that's that's a more real thing that we have we don't have a choice so um so overall increase on all of our departments 7.96 which is a very significant increase however in my opinion a lot of this is we're reverting back to our normal year right which again we're normal year based on something we don't totally know what all the actual costs will be because it the last time we had this comparable data
147was two years ago so yeah so percentage change from fiscal year 20 budget it's 6.2 so i mean that makes it sound a little bit better um but but the biggest difference is the building's reverting to normal and this more out of place students is significant which adds to all the more why we believe that doing our own transition program is going to be better not only for the student like it's a better it's going to be a better program for our students and it's going to be it's going to be a better allocation of the resources so that's all the departments right um kovid so we have our own line for covet expenditures so this is a weird thing so let's so this year we budgeted half a million we've spent so far 1.2
148million uh so that's a lot dan why did you only budget half a million that's because when we did budget we did not anticipate we would do our testing program which has been called half a million dollars uh so that was that we didn't know we were going to do that in august you know we kind of worked on that throughout the fall so that was part of our program we knew that the board approved that and all that stuff so what happens next year what are we gonna do i don't know that's my honest answer i know for sure we've got 50 000 that we have to spend our thermal scanners when we bought them part of buying them was a two year software agreement so we have to pay that second year that's
149part of our contract with them so i for sure have to pay them that but beyond that i don't know so i have to put a number in there i right now i'm stuck in 200 but i don't know i don't know i i don't know what's going to happen so for example we don't know yet um we haven't had that discussion yet and we haven't made a recommendation on you know whether at some point we're going to need to do testing again we don't know what the updated guidance will be from idph and isbe regarding opening school next year we suspect there will be some updated guidance coming sometime after july 4th before we start in august um so there are just a number of question marks right now and um also uh if
150we had um some significant flare-up of uh the virus sometime during the year and it's you know somehow impacted all schools not just us uh then we may have to you know kind of revisit or reduce some of the uh ppe protocol that we had in place next year so it's really at this point dan kind of a placeholder for us a hundred percent of placeholder i don't know what is there going to be test don't know any of that stuff i don't assume it's gonna be nothing i don't think that's wise i don't think it's gonna be half a million dollars based on what i know but as we know anything can change um for sure it's gotta be at least fifty thousand guaranteed but beyond that i don't know i have a placeholder
151of two hundred 000 because i don't know so you can also think in your head and that's a discussion for another time just to keep us focused on the budget tonight we're not going to go into any discussion about um those expenditures because at this point not only is it not on our agenda for tonight but it's premature yeah we don't know but i have to put a number in there right now of course it's just it's honestly a guess um i would love it to be like not a dollar more than 50 000 you know but but that's assuming a lot of things work out ideally you know yes and that would be that would be great if we got through this year and didn't have to use any of it but the second
152layer of the software second year of the software agreement for the uh thermal attempt scanners you know that would be a wonderful outcome for everyone so in state oh sorry my bad so uh think back to the 150 000 surplus we had really it's like 350 because of this 200 right so keep that in your in your mind right but on paper it is 153 but so i just want you to be aware of that okay so so this is this final one i think it's final um is just all of them kind of cut all of our expenditures kind of combined on one sheet salaries benefits and then really all the departments now have shifted into their objects so like purchase services that's when we pay for a service the biggest part of that
153and why that biggest change that's our food service returning to normal transportation returning to normal that's so that's why that's going up that's really the what those costs are everything else is kind of similar some not changes because it's really the based on i think the more meaningful information is looking at the departments this is not super meaning some of these other numbers are not really meaningful in my opinion other than the other objects that's where we have the tuition for those students so one thing i wanted to just let you know so what is capital outlay capital outlay is we spend more than ten thousand dollars on a one item that's big stuff so it's big projects that's cars it's not computers it's not a five thousand dollar computer we don't buy whatever service
154costs it's not that it's ten thousand dollars or more um other objects are things that don't fit in the other categories the biggest one of that is tuition that's considered another object non-capitalized equipment is this weird this is illinois state's rules that we allocated this way it's something that costs between 500 dollars and for us our capitalization threshold which is 10 000. remember i sold you capital outlay is anything over 10 000. we as a board y'all well some of you only i think jim was here when it was set at 10 000. so anything between five hundred dollars per item and ten thousand dollars per item is called non-capitalized equipment it's really just an accounting thing but you can think of it as somewhat some bigger stuff but not really big stuff is the
155way i can translate it so overall uh operating change of 5.23 on all of our expenditures versus last year which i'm i'm i i believe is largely um returning to normal a lot of our other costs plus accounting for our salaries and additional staffing that we've done so that's the expenditure side any questions on the expenditure daniel stanley business okay so then just revisiting this the same this the same chart as before so now you've seen all of the numbers all the funds that they're in we're right now sitting at a a budgeted surplus of 150 000 but remember there's two hundred thousand of kovids so 350 and then i would love to try to improve it by a couple hundred thousand by the benefits but i can't do that yet until fiscal year until
156june is done and so i need to look at that so i'm hoping to come back to here next time with a slightly higher it's not going to be like a million and a half dollars or anything but it's going to be a little bit higher so so here's what i would say this is and i think will be the smallest budget surplus we have had in a very long time 16 years so um so what this means is i believe that we can afford everything that we need or have decided to do i am a little concerned with future years so we will have to watch this very closely i think for the future because i don't see our revenues inc our revenues are not going to increase four percent after next you know
157what i mean that's not going to happen it's going to be closer to the two percent so we need to watch this stuff uh is my recommendation because what i don't want us to do we are trying to avoid a deficit spending that gets us to the position that we're cutting programs i want to avoid that as much as possible so we are in a we're in a stable position right now a little bit more concerned for the future but we'll we'll we'll remain to be seen so we have projections that showed we were going to be good for a couple years we probably still are but things are closer than they were a year ago so i will note for the record that you have that is not the first time that you have
158said that and we are paying attention thank you um and i'm not trying to cry wolf or anything like i've seen this go down and i just want i want us to be mindful of this because i don't want that number to be negative so that's what i have to give you on the tentative budget you have sheets with you that have all kinds of detail you could ever want to look at if you want to but i feel like now you have the tools to read them and to kind of see and compare so timeline for adoption so tonight is our first view of the tentative budget what we're proposing is july 26th we do the public hearing that's a legal hearing you have to do before you can adopt a budget so we
159typically don't we don't do it the same night as we do adoption although legally you can but we don't so the proposed legal hearing on july 26th you have to do a 30 days notice so we would basically publish the notice in the paper kind of tomorrow that that's coming um then what we would look at to do is so do that on july 26th and then august 9th is the night of our committee meetings um that we'd return back to a committee structure on august 9th we would have a special meeting uh on the budget to review again uh or potentially adopt if we feel that we're at that point if not then we would push adoption to august 23rd which is our regular board meeting for adoption so that is prentice lee superintendent
160dana's is i just did some quick math here with the help of a calculator of course so am i accurate in saying or in calculating that the um overage or surplus that we're showing right now is about point zero zero three of the 90 plus million dollar budget sure it's very small so way less than one percent significantly yeah okay that was the point i wanted to make yep tiny and it's based on variables that you don't know all of the answers to yet so yes and and truly i try to do this i'll tell you when i know something i'll tell you when i don't know something so you do an amazing job of it dan i've been here a couple years now and you you do an amazing job when you don't have
161all of the actual concrete numbers doing the estimates um in an extremely accurate way so we appreciate it here here other questions for dan tonight i will not be here august 9th i can tell you that so i just heard timeline planning neither will you but available uh nice committee meeting night right it's a regular committee meeting night all right so let's we know you for sure casey right maybe flexible on this one but in theory i i could see a zoom being useful for me to zoom in okay we'll monitor that and then what to look at yeah it's not your problem anymore yeah good point no insurance thanks for reminding me ensuring a quorum is my problem so please keep me posted and that may be the difference between doing it on the
162ninth and just doing it on the board meeting the natural adoption we do based on that tentative scheduled have some flexibility okay okay and if if after now you review anything you have further questions you can obviously always contact me i'm happy to talk you through and answer any questions you have and i will amplify that point dan is always very um helpful and generous with his time and welcomes uh questions so if you review tonight's presentation and you do have questions that is the guy who will help you so with that president hassell yes sir so that concludes our initial budget presentation and discussion and if there are no further questions regarding the budget presentation i will entertain a motion for german no mood second great roll call please benjamin hi carmichael hi hustle
163hi cole carney hi rooney i batson oh pardon me the motion passes we're returned thank you everybody thank you