001You should be all set. Y >> I call to order the January 12th, 2026 special meeting for Westlake City Schools. Uh roll call >> at 6:49 p.m. >> Pan, >> yes. >> Lamb, >> yes. >> Brown, >> yes. >> Venukan, >> yes. >> Craft, >> yes. >> Everyone's had a chance to look over the agenda. Is there a motion to approve? >> Second. Any discussion? >> Yeah, I missed the move movement. I'm sorry. >> John Joe >> John Joe. Um motioned. John seconded. >> Thank you. >> Roll call. >> Yes. >> Ron, >> yes. >> Lamb, yes. Hi, >> yes. >> Motion carries. >> Uh we have our hearing of the public for agenda items only. Is there anybody here that would like to speak? Seeing none, moving on to the tax budget hearing. Mr.
002Hawkins, I'm going to toss this to you. >> Absolutely. Thank you for uh your time here tonight. Uh the tax budget um is a uh in order to collect tax revenue for a school district, the district must present a tax budget to the county budget commission. Uh we are allowed in Paget County uh to do this under an alternate method. And so that's what I'm asking the board of education to do tonight. Uh this is approving the alternate tax budget that will be submitted uh on behalf of the board of education to the uh county budget commission. Um the budget I'm sorry the tax budget has been uploaded to board. It's available. I know the board here has reviewed it. I'll briefly go over it. It is uh a standard piece that we do each
003and every year. Again, in order to collect taxes going forward, uh we have to have uh this approved. Um the first page just discusses a little bit about the tax budget. The second page lists all of our operating uh or I'm sorry, all of our levies in total. The first part of it is all of our operating levies. Um and then we have bond retirement levies and then a permanent improvement levy. So you'll see the grouping. Um we are what I think is fairly unique uh is you'll see all of our operating levies are continuing levies. Uh there's been a lot of discussion in recent uh months about uh fixed sum levies, emergency levies, uh incremental levies, uh replacement levies, all these different types of pieces. Um what uh we are very fortunate that all
004of our uh levies that we have listed there going back many many years uh are continuing levies. Uh now I will say as you look at the maximum rate authorized of 68.4 mills that is not what you as taxpayers or our community pays. That's your maximum rate. We know that uh back I believe it was 1976, House Bill 920 was passed and it says as your property values go up, your millage goes down. So while the uh district is authorized to collect a maximum rate of 68.4 mills and we put our tax budget as 68.4 mills, we're currently an effective rate of around 25 mills overall and around 22 mills of uh general fund. Uh for general fund purposes, you have a 20 mil floor. So we're very close to the 20 mil floor. Uh
005but I will say uh one of the debates in Columbus right now is around the 20 mil floor. So uh I'm not sure how that will impact us in the future. Right now we're above that floor. So any change doesn't have an immediate impact on us, but we are creeping very close to that 20 mil floor. uh outside of your 20 mil floor would be your bond issues and your PI levy, but for us for us everything else is within that 20 mil floor. Um the third page that we have listed there is uh we have a requirement of going through and showing that we have a need for the tax revenue. And the way that we do that is we're able to show what our expected beginning balance is as of July 1st, 2026
006and then what the ending unencumbered balance would be uh as of June 30th, 2027. So that's when we're looking at this particular portion. It's looking at next fiscal year, this upcoming fiscal year, not in the fiscal year that we're currently in. So these are just estimates. Uh, I will say this year was a little bit harder and I'm reusing numbers from last year in that uh column with the uh the third column over which is your property taxes and local uh government revenue uh because uh we're the state and county are a little bit behind on issuing uh the tax rates. They were just recently issued and we haven't received what's called our schedule uh a which tells us certifies what we would receive. So I'm using last year's numbers. Again, this is an estimate
007just showing that we have a need for the tax revenue. Um, and then uh the la I think it's the last page, the fourth page there is your uh bond issues that you have on here. So, these are all of your outstanding bond issues and these are your bond uh issues that this is a little different than when we looked at our balances of our funds. This now is looking at our debt that will be in play as of January 1st of 2027. So, uh this year in 2026, uh we are paying off our uh Q Scoobies, which is that first one there, and that's why I have it listed as zeros. Um the that was our qualified school construction bonds. Those were uh issued in uh 2010 under the um Build America uh uh
008uh program that they were doing uh after the 2008 housing uh uh crisis. They had some programs that they were encouraging uh investment in in public infrastructure. And so we were able to get a uh discounted rate on by issuing uh taxable uh bonds which um you know typically school districts issue tax exempt bonds. These are taxable bonds but then we were receiving a subsidy to cover the uh taxable amount or the t the the uh interest taxable interest um uh from the IRS. So, this has a big large balloon payment this year of about $11 million that we've been putting money away to pay that. And so, we'll pay off that portion uh uh later this year. But, this shows your outstanding issues. We're down to really just three issues because we've uh refunded
009them and kind of bundled them a little bit. Uh we have a 2014 uh issue that we're still uh uh paying on. And then we have our 20 uh and there was a 2014 was a refunding uh that was uh an advanced refunding of the 2010 I think it was a 2010 issue which was also the uh new building of uh the high school and and middle school. And then the 17 16 and 17 issues that we had we refinanced those and those are now listed as your 2021 A's and B's. So this is all of your debt and it gives you some of your principal amounts of your outstanding debt uh for the district uh going forward. So this is essentially the the tax alternate tax budget. We do provide an opportunity for anyone
010here who would like to stand up at the podium and ask questions about it or uh uh give your comments about it. So if you'd like to do that now. Um after that I'm also happy to answer any and all questions from the board of education either now or during the next item when I'm asking you to actually vote on it. Let's do the public hearing first. >> Yep. >> Is there anyone who'd like to come up to the podium and speak? >> I don't see anyone jumping up, so I think we're okay. >> All right. Moving on to 2A, which would be the resolution of this tax budget. Is there a motion to approve? >> So moved. >> Second. >> Discussion. >> Hope we get all of our money. you know, and again, and
011and I say that and I agree with you very very respectfully as we say that is um you know, there are uh challenges uh that uh can be presented here and you know, there's a lot of change going on in Columbus and we're very fortunate um and and let me first and foremost stress that we are fortunate because of the leadership of this board and previous boards as well as this superintendent and previous superintendents who had the vision to put on levies uh that were continuous. Okay. Uh other districts who uh either chose not to do that or were not able to pass continuous levies and were put in positions to run uh emergency levies. They're right now uh uh are they're going to see significant changes here over the next few years because of
012the laws that were recently passed. The four main uh uh property tax laws that were recently passed at this time have limited impact on Westlake City Schools. Um and that is because of the leadership that has been here now and for generations before us. Uh so we're very very uh fortunate and blessed to be in this position. But um we there is there is concern there is constant concern about changes that can happen. um as Columbus continues to make changes to the property taxes. >> So, do you think our property tax bills are going to be delayed this year then? >> Um well, typically and and I again I say this respectfully, please, this is not negative towards anybody. I'm not speaking negative. Uh but often times in the past, property tax bills had already
013been out. >> Yeah. So, I would say that, you know, we're in the middle of January already and so I think we were already seeing a little bit of delay in our advances that we talked about in the organizational meeting. There had been times that there were advances in January. I don't think we'll see a January advance. We'll most likely see a February advance. >> Um, so, you know, I know and that's not just for uh Kyoga County. Um, I live in Madina County and uh we've not received ours either. So, um I think with the changes with some of the state with the state uh and then the county boards getting the uh tax rates approved, it's slowing everything down a little bit. >> Thank you. >> Any other discussion? >> Roll call. >>
014Benukin, >> yes. >> Brown, >> yes. >> Craft, >> yes. >> Lamb, >> yes. >> Motion carries. Thank you. >> Now, if I remember correctly, um based on our conversation, Mr. Hopkins, you are okay taking B through F as a group? >> That is correct. >> Is there a motion to approve treasurer's recommendations B through F? >> So move. >> Second >> discussion. >> I can briefly go over them very quickly if if you'd like. Please stop me or um if you have questions or you can ask at the end. >> First one, uh we've made some changes in my office. I have the retirement later this year of my payroll manager that's been with the district for this will be her 31st year finishing her 31st year. She's been fantastic and is excellent at
015her job. In December, the board approved moving my accounts payable person into the payroll manager position. Um, and so this is now replacing my accounts payable person. Uh, Mark is uh joining us uh from uh uh private sector and I think will be a excellent addition to uh my staff. Um, when the board in May, I'm sorry, in May, in December passed that resolution with my payroll manager, it's listed next because I uh fumbled the ball there and I put on a date of uh January 1st of 2025 when I intended 2026. And so I'm asking the board to amend that date uh because of my uh error uh on that. Uh I have approving some contracts. I'm um asking the board here to approve a agreement with Frontline. Uh we currently use Frontline for
016absence management as well as what they call hiring and recruiting. It's our Epotra program. Uh I'm asking to add on our time and attendance uh their their time and attendance program. Uh with the changes of the uh big uh beautiful bill on overtime and the need to track uh federal qualified overtime separately. Um, I've been kicking around the idea of use, uh, utilizing electronic, uh, timekeeping for, well, quite honestly 10 years that I've been here. Uh, I used it previous in my former district. Um, there's not been a a factor that really has pushed us to have that need. With the changes to qualified overtime, uh, I don't know how I'm going to handle that without either massive paperwork or going to electronic. And so, I'm asking the board to approve a contract u moving
017forward. Uh this would use that uh uh time clock system. Uh and that's would be used uh with our uh primarily uh with our classified staff. Um we might have the certified staff do some with it, but it wouldn't be the time clocks. It would be more of just submitting uh uh time cards electronically instead of paper. Uh and it would be for extra time um for extra activities, not day-to-day. >> Mr. Hopkins talked about it with uh Joe and I at our finance meeting and it is extremely complicated as to what and whatnot will be counted as overtime and how I mean it's it's laid out but it's very very difficult and there's going to be a lot of surprises for some people. >> It is when they get their checks. >> Well, and
018it won't affect their checks because um it withholdings aren't aren't affected. But what will happen is we as the employer are required to file it on W TWS. So this year as we're doing W2s right now in January, uh we are taking the safe harbor provision under the law and we are not reporting um anything on the checks and it will be up to the employee to report what they uh what they feel qualified. Uh going forward though, starting in uh tax year 26, so it'll be the W2s that are received in 27, we are required to list out specifically the qualified um overtime. And that is different than what our staff uh receives under their collective bargaining agreement. So an example of that is under our collective bargaining agreement, uh over eight hours in
019a day is paid overtime. Saturday work is overtime. Sunday is double time. That's our collective bargaining agreement. Um, under uh the uh big beautiful bill, uh qualified overtime falls under the Fair Labor Standards Act. And so it's only overtime for in excess of 40 hours worked in a week. So if you took a vacation day on Monday, you might have still worked 40 hours because you worked the Friday night football game. And I'm paying you overtime, but I can't report that overtime as being taxexempt. Okay? Uh, additionally on Saturday only if you worked more than 40 hours I can report that. Sunday only the halftime portion of the time and a half not the double time is reported as well. So we have to calculate all of this and break it down. Now we don't
020have you know hundreds of employees who generally get overtime. It's typically our maintenance uh guys especially this time of year with plowing and our bus drivers because of field trips. We have a little bit with custodians, a little bit maybe with some secretarial but not a ton. Uh but it's still it's a uh it's a monster to to wrap our head around. >> Do you know if Oops has communicated anything with their membership about this? >> Yes, they have. >> Okay. >> Uh we've worked with um OP leadership uh for uh for the past several months on this thinking that this is the direction that we would propose to handle this. Uh they have sent out emails to their entire uh uh bargaining unit. Uh they've received feedback on it. Um it's uh Mr. House
021and Mr. Maver have been fantastic uh and met with uh them during uh what we have uh called as sack the advisory committee um and have answered some questions. We're trying to step this up. >> Labor management. >> I'm sorry. Labor management, not not s uh under uh during labor management. Um and um you know, it's going to be a change and we're going to be uh uh stepping it in, but uh they also understand why we're doing it. Um and it's it's very common as we've looked at uh other schools as well to have electronic timekeeping. >> Yep. having conversations with public private employers with regard to this and and the bill uh that some have described it as just a nightmare and just trying to come up with a solution. Many are coming
022up with the same solution that that you have just to be able to collect those hours and to do it properly. >> It's um this is new waters that we're going to be in and we're going to do our best to get it as accurately. >> More regulation. Jeez. Any other discussion on >> I'm sorry. Then the other ones that I have on here is uh state minimum wage was increased January 1st. Uh this is just the board recognizing the change in state minimum wage. And then I do have a few then and now certificates um that I have listed on there. The big one is uh Centix um when the board had approved this contract already uh but as uh I didn't have the PO in place. Uh so I just need the board
023approval. the board did approve the contract and it's full um >> and some of it's being covered by the secretary of state grant >> the safety grant that we had um one of the safety grants that receive >> I think that's all of them thank you >> any other discussion >> roll call >> to approve uh 2B through 2F craft >> yes >> Brown yes >> Lamb yes >> yes >> motion carries thank Moving on to Dr. Gagan. Superintendent's recommendations. >> Step one item 3A and I'm good bundling it. Um we could take A through A. Uh no this one is a simple one. Naviance we are phasing out. That's a program that we use for college applications as well as some uh I would say career planning. Um and we're replacing with school links.
024So, we're doing it now because we want we want it in place and operational so that when we close the school year, if people are doing if kids are doing things with their recommendation letters or any type of thing like that, we don't want to wait until August because if we launch this in August, you know, you have early admission, all these kind of things that are going to be coming in, it would be a mess. So, we are uh looking to begin this transition through the spring for everyone to get used to it and begin to use it. Um, but that's really all it is, just replacing Na'vian with school links. >> The one question I have is on the contract it says it's for platform 7 through 12. >> I'm assuming we're not
025rolling this out for current seniors. No. >> Yeah, they'll be finishing with that's why staying >> but in the years f afterwards 12th grade will be included. >> I just wanted to make sure. >> Yeah. Having a senior, you have a little bit of interest in that >> like she's got to fill it out again. >> Okay. Is there a motion? Is there a motion to approve 3A? >> Second. Any discussion? >> Roll call. >> Ro, >> yes. >> Lamb, >> yes. >> Manukan, >> yes. >> Craft, yes. >> Yes. >> Motion carries. >> Uh, seeing no board items, is there any board comments? >> But, uh, let's have a nice welcome. >> Congratulations. >> You made it to your first meeting, right? Yeah, >> we're nothing yet. >> Yeah, >> honor to be here.
026Thanks everyone for their support. >> Last last week I had the pleasure of sitting in on the city council uh swearing in. Um most importantly to see our choir perform which was really nice. >> Uh but it was also nice to see our city council members all being sworn in. Also >> there's some changes there. >> There a couple. Yeah. >> Yeah. Uh Todd Lec I think is in ward three. >> Yeah. >> Four. >> And then um >> there was one I can't think. >> One more. >> Yeah. I can't recall his name off the top of my head. Oh, it was nice regardless. >> Yes. >> So, it's great to hear the kids singing. >> Four more years for the whole city council and mayor. President Any other board comments? Is there a
027motion to adjurnn? >> So move. >> Second. >> Discussion. >> Roll call. >> Adjourn at 7:11 p.m. Bookan, >> yes. >> Craft, yes. >> Brown, yes. >> Lamb, >> yes. You're not, >> yes. Motion carries.