001Mhm. >> Mhm. >> All right, it's 5:03. I'll call us to order. Um Dr. Penland, did we know if we had a meeting? We did. Okay. Thank you. And I do declare that we have a quorum with six of seven board members present. And we will need approval of the agenda to move forward. Thank you. Any Are there any seconds? Thank you, Chip. Any questions? All those in favor of approving our agenda as is, please say I. I. Uh any opposed? All right, agenda is approved. And now we will move into our general fund budget discussion with Dr. Penland and Ms. London. And Ms. Branham is on her way back with hard copies for anyone who doesn't have one. So, I'll go ahead and turn everything over to Ms. London and um let her kind
002of talk through the process that she's done since the last meeting that we've had. Okay. So, I presented two budget versions. First version is with no millage increase. And the second version is with a Yeah. >> hard. It's difficult to hear you. Turn Leanne's mic up, please. Yeah. Okay, how about now? Oh, perfect. Thank you. So, I've I've um presented two budgets to discuss tonight. The first one is with no millage increase. And the second version is with a 4.4 millage increase. So, if it's okay for anyone, like we did in the first work session, I'd like to start with the expenditures and then move cuz that's going to affect how our revenues will be needed. So, um the version with no millage increase I am showing that we are doing the $2,000 per cell
003increase for teachers. That's according to the state salary schedule, which we are mandated to do. Um the starting pay for a teacher with a bachelor's degree in the first year teaching is going to start at 50,500 the 26-27 year. So, this mandate accounts for 898,186 of salary increases. For our non-teacher employees who are who are on a salary schedule I have budgeted to receive a step increase and then a 2.6 increase in the scale itself. The administrative scale will just get a step increase with no percentage raise. Student nutrition workers are not part of the general fund and so their pay increases don't have a effect on the general fund in impact, but I did include the student nutrition salary schedules as a part of this budget budget packet. Any other employees who not on
004a salary scale, this provides them with a 2% increase. So, what we've done with this budget is we are considering removal of 6% six positions from the general fund. So, that accounts to about 238,000 in salaries. That doesn't include their fringes and health insurance, but in salaries. Um, we we we've been in a few discussions with this. Some of positions have been discussed and we are hoping perhaps we can uh account for those positions through attrition. So, if a position is someone leaves a position and there's a position out there that we think we can eliminate, maybe move that person into the the salary where the person has left. So. All right, I have a few questions for you about that and I want to go back to the administrative salary schedule as well, but
005as far as the positions are concerned are you looking at six positions that don't include teachers? Yes, those don't include teachers. >> Okay. None of the six include teachers? Okay. And then going back to the administrative salary scale, who does that include? What roles does that actually include? Uh directors like the teaching and learning directors, um the technology director directors at the the district office level mostly. And it would also be um principals and assistant principals are on that scale. Okay. So, so so that is why I was asking. I had gotten uh some feedback based on our work session. Um from assistant principals and principals concern as to you know why why are they not included, why in the 2% um and so I guess what I'd like to know is what is that
0062% if we still that addition if we still include principals and APs, so at least we're giving everybody at the school level the 2%. Correct. So, administ- the administrative scale is getting a step, which equals to approximately 2%. A step on their scale. So, they get moved up a year experience. And from my understanding, they didn't get a step last year. Is that my understanding? Um no, everybody got their step, but um cabinet did not get a percentage raise. Okay. The equivalent percentage raise. >> Okay. So, this year they will be getting a step. So, is a step recognize the number of years that they've worked in the district? >> Yes. Okay. Okay. Do you mean pretty much their years of experience? Right. So, this year you're saying that not only will will those that
007are categorized to get a 2% raise, they're also get a step. Yes, but not the administrative scale. The administrative scale is just getting the step because they get paid the most and it affects our budget the most. So, so going back, so the teacher salary is getting a $2,000 bump on their step, each of the steps, is that right? >> Each cell, okay. Plus a 2%. No. All right, so each cell So, the cell the the um beginning pay for a teacher used to be 40,000 48,500. Now, the first year teacher will get 50,500. But then the next step, if you look at the schedule on the back, the teachers >> have it, so Oh, yeah. Okay, so um You talking about the teacher salary schedule? Yes. Yes. So, a a teacher with one year
008experience will have 50,750 because last year that was 58,750. 48,750. Yeah. right. Yeah, that's like that went down. >> I'm sorry. I'm sorry. 48,750. Sorry. Okay, so in the I can't I don't I can't even ask my question cuz I need to reference the actual I need to reference the information in your summary. Um because in there it it seems to indicate that each cell is moving up $2,000, but there's also a line talking about a 2%. Well, um so when you get your packet, this I'm talking this is the teachers. The budget includes a step increase of $2,000 increase for each cell of the state teacher salary schedule. Which those are mandated. Pay for a teacher with a bachelor's in their first year will increase 50,500. So that's teachers. Other employees, [clears throat] the
009salary scale is getting a 2% increase and then the step. So most of our non-certified would be getting 2% plus a step. And the teachers are getting the 2,000 plus a step. Right. And then administrators would be getting a step. >> A step. So everyone else in the school is getting two additions basically. >> Right, they'll be getting the percentage raise and the step. >> that that's where I was going with it, but you're saying that principals and assistant principals would not get both. Right. >> the step. They're just getting the step. Cuz they're administrative. So they are getting a raise. I mean, they are getting an increase in their salary with the step. Yes. I still think like to know that number because I still think that everyone at school level should get the
010extra. Why would Why wouldn't they? Okay. So, I I'm just curious what the number is. And I don't think we've run that number to just pull out that group, but that is something we can get back to the group. Okay. So, you're reading from page 13 in the packet, correct? Yes. First version. >> But, all right. This version is the no millage. What we've been handed is the six mill Yeah. version. So, that one actually But, the expenditures are the same, pardon? Mhm. They're I was going to make the comment that Yeah. I'll stop. This >> I would assume that expenditures on both of those are different. >> you just got is the one that you got in your work session. So, that's the version one of 6%. >> is the no millage. Version two
011is What What they're passing out is last week's last month's document. >> So, this is the six mill. >> which isn't even on the table for tonight is the problem. >> Okay. Correct. Yeah, so she's still making copies. Okay. So, I I do think it would be important to know that number for principals and assistant principals. So, we can say that we at least were able to give everything we could to all of our school level employees. Um So. But, I I think the question there is can we afford all the races? Is that what you're implying? Yeah, like we've got to know the number though, but we don't we don't have the number, so yeah. Um the other question I have about that administrative salary is there is a cuz you said everyone gets
012the step based on their years of service, but there's a caveat at the bottom that says step placement will be based on amount and relevance of work experience. A step does not necessarily correlate year for year with a year of work in a different position. So how do you take that and translate it into the schedule so people know where they are? Is that something that happens only the first time after they move to a position or That is done the first time that they move to the position to offer them the job. And so basically, for example, if they've been a principal somewhere else, then that would be a year-for-year experience. If they've been an AP somewhere, that would be a 2 years equals one step. Um if they've been an instructional coach, you
013know, there's a correlation there. If they've been a teacher, there's a correlation there. So on the administrative schedule, it's not a um somebody that's worked as a teacher or assistant principal for 20 years, they don't automatically come in at the 20-year experience principal scale. It's more of based on how they correlated based on their experience. Is that a correlated schedule that is somewhere that we just don't see? Um we have it in HR, so yes, we could get it for you though, I assume. But do the people look I mean do the If they ask, that's what we refer them back to. >> Yeah, okay. So Thank you. No. I don't have one. No, cuz my I can't get logged in on my computer. Thank you. So, which one is that? Is that zero? Yes.
014That's zero. Okay. Okay. So, now I think everybody has the no mail increase. So, if that correlated schedule that you're talking about always stays the same, could it not just be added to the bottom of the pay scale list so people see it? Um Okay. Ms. London, what page were you on again? >> 13. Okay. So, I assume if I'm an assistant principal when you elevate me to a principal, I know when I make that change to what step I'm going to be at at the principal. Yes. >> And it's not going to be the same step as an AP. Correct. It's part of the the when I move over, those are questions that you would Right. Those That's kind of the correlation based on the pay scale from one to the other. That makes
015sense. You know, whenever you're looking at teachers, that's years experience only. Whenever you swap over to um our APs, we have that same type of correlation cuz they're on the um administrative schedule also. And then you would have the um same correlation for principal level. Okay. Okay. Okay. So, let's talk about what we're doing with the salaries. So, retirement and social security, your mandated amounts, and those are based on what we paid for salaries. So, the rates for health and dental are not changing for this school year. That means the rates. So, what we're paying per person, per family, per employee and children, those rates don't change, but it dropped a little bit because we're removing those six positions from the general fund. Um unemployment comp has not changed. Workman's comp Um I don't have
016a final number for workman's comp yet. This number could change if I get notification within the next week or two, but I kept it a little bit reduced because we're hoping to um start charging some of the other funds outside of general fund for their share of workman's comp. Um we increased uh instructional improvement services. Um we're paying for more contractors provide and for special education and therapy. Um and I want to talk a bit about the budget that is for um document managed services. I've got some clarification on that since the printing of this document. This is for storage of our student records. So, I was a little misunderstood with that. So, we have to pay a storage company to store our student records for 99 years. So, that's that's nothing that's nothing that's
017new. It's just recategorized. Right. And so, we um currently use a system through um the special services. And so, a couple years ago, we went ahead and added that to do our um just all of our transcripts and everything at the high school. So, now we have a system that will um log that and it makes it searchable. So, if we go in and need somebody's records, we can easily go in and find that to be able to push out to somebody. So. For 99 years. That's the state records re- Uh that's the state retention of records policy that is through the national I mean the state archives group. So, they they set it for 99 years. So. >> [laughter] >> Is that electronic or does that include paper records? Um so, any inactive file
018or after graduates come through, we send those to the scanning company and then they take that hard copy, keep it for a year, and then destroy it after we verify that everything is correct in there. So, it is a um we end in the inactive if somebody came here first grade, you know, but didn't return to our district, we still have to keep that child's records for 99 years. So, inactive files throughout the elementary schools and middle schools also become with those records that we scan to retain. What's the cost, Jody, to keep records for 99 years? Um we budget 10,000 a year and so we do the inactive um um scanning and the most of this fee is the scanning capacity to send those crates of documents over there to them. Okay, so you
019said that this was not a new expenditure. You've just moved it from another category. Yeah. And where where did it come from? Technology or something? I think it was in another 300. I think it was in um maybe 390 or 395. 390 or 395. Okay. >> I think it was 395. Okay. Um we're still continuing to use uh the bug group for our cleaning services. We're going to keep those on for next year. We're going to have a little bit of increase for landscaping, which affects our repair and maintenance expenses. We're going to be using a um software service provider to perform background checks. These are for our employees and volunteers. Um so professional technical services, I've talked about the school resource officers. So we're going to be working with the city and county to
020possibly get this these costs reduced for us. And we are terminating our contract with the energy saving service providers, but that will be effective end of September. So we'll still have 3 months of expenditures for that [snorts] vendor. Going to keep travel the same and we increased the budget for supplies slightly due to increased costs. The counselor front lines going to stay the same as in previous years. Um tort liability insurance is going to remain the same, but we also increased a little amount for student insurance. So the membership dues fees um is going to show a small increase because we were classified that from the item below. Um can we go back to uh which account did you say the Synergistics was coming out of? Was that 395? Synergistics Synergistics The the contract that's
021being canceled at the end of September. Uh that is the uh Let's see where it's You called it something different, but I can't recall it. It's It's in 395. Okay. So, you mentioned that we'll still have expenditures until that's canceled, but I thought that with Synergistics we really didn't have any expenditures. I thought that it was a wash with what we were saving. Um the way they have um described that is basically um we could budget savings in energy um to pay their payment. And so, what we're doing is we'll continue to receive those energy benefits, but we were still having to budget a payment for their services. So, you're basically >> benefits eventually roll to our revenue somewhere, so it It's just less expenditures. It's just less expenditures. It's not necessarily revenues. Okay. for
022energy. Am I saying that correctly? >> Saving cost on how much it cost to heat and cool. Correct. So, we're assuming that that part of that savings is Part of what they were doing was they were running everything through a system that would show that if we were not doing energy management, we would have been spending X amount, which would have been um additional cost to our energy systems, so our energy line of expenditures. So, any other questions on the expenditures with no millage increase? The um um software for 18, that's where you're talking about the background checks and everything? Yes. Yes, is that new or did that move from a different account? The 395 >> 18? Let's look. 345 account software, the 18,000. I think you said that was a new service we were
023contracting, right? That would um um do background checks for employees for all employees every year. >> That was it was reclassified from from the 395. So, we've always done background checks every every time? No, no, that was a board um policy that came into effect, I think the beginning of last year, that we went ahead and said that every individual that's in our district has to have the background check, and so this would be providing for that system. And so, um we um paid for that out of 395 last year and reclassifying it to the correct place this year. Um that is a Raptor is the name of the system that we use for background checks. It's not Raptor, nope, it's Yep, BIB, yep, Background Investigation Bureau, yep. So, where is that cost coming out
024of now? Software. Software, okay, yep. 345, got it. Any other questions on expenditures? Okay, we'll go back and look at revenues, pages four and and five. If it's okay with everyone, I'd like to skip the item number one ad valorem and come back to that one because um this is is area where we have flexibility and uncertainty. So, I'm going to get to that one last. All the other items are kind of more set in stone and kind of we get what we're going to get. So, um this year our filo money has gone up during the 25-26 year. I know we budgeted 1.6 million, but we've gotten at least 2 million 18,000. So, we're going to budget the same for next year. Um our activity budget activity bus fees and um the interest income,
025Medicaid revenues, they're going to be they've been based off projected collections for this year. So, in our administrative claiming that we do through our Medicaid through the State Department of Education, we base that off of the um 27-27 26-27 budget, what we're expected to get for next year. Um we're going to still be getting reimbursements from Lawrence 56 for the Joe Adair Center and Adult Education Partnership and the um Lawrence Prep Academy reimbursement. And then our miscellaneous revenues are based on what we've collected so far this year or expected collect. We expect a little increase in our Vocational Rehabilitation reimbursement. And then I want to talk to you a little about the state revenue. This is where we're um seeing some disappointments in not getting uh large increases for this year. You'll see the um
026state aid to classroom formula has only given us 697,000 over the 25-26 year. We're seeing a decrease in what we're reimbursed for health insurance. And um >> It's a lot. It is a lot. They've taken the health insurance, what they used to give us, and they've rolled it up into that line item for the EIA funding, that top line. So, that's the explanation for that. So, is that the assumption here with that this is all revenue? Never mind. That's okay. Yeah. Yep. And so, a little bit extra for retiree insurance this year. And then, if you look on down to the the transfers from the special revenue, this is also state aid to classroom formula, but this is the EIA portion. The very top is the general fund portion, so we're getting a reduction in
027that. So, those four items together, we're not getting very much increase from So, the state voted to increase all teachers, but then they decreased what they're giving each >> Yes, sir. Yes, sir. Yes, sir. Yes, sir. So, might I please explain to me how that makes sense? Yes, sir. So, um the other state revenue we get is for tier one, tier two, and tier three money. This is our um the homestead exemption and the um reimbursement for Act 388. So, tier one and tier two money we're keeping budgeted as the same as this year, and the tier three money is the um I got a dollar amount from the State Department of Revenue and Fiscal Affairs, what um that's projected to be for next year. So, let's talk about the ad valorem taxes. This is
028where >> go, I just want to make a point of clarity here, cuz I know people are going to ask me to do >> Yes. So, when we when we were reviewing the expenditures and we saw the increase of 659,000 for salaries, is that increase as a result of the 2% I mean the the 2,000 and the 2% step? Is that That's where that's being covered at. So, basically, our school district needs to find around you know, average $700,000 cuz this is what the state is telling us we have to do. Mhm. But but they're not they're not getting any We're not getting any additional revenue as a result of what they are what they voted on. That's correct. Yeah. So, I think I hopefully our constituents here understand that that's a that's a burden
029on us. It's It's a burden on It's been a burden on districts statewide. So, they're they're all faced with the the same problem that we are. So, um So, with no millage increase, we are projecting that we're going to collect 14,1500 14,500 dollars in ad valorem taxes this year. This is your your vehicles and your commercial properties, your watercraft, airplanes. And so, we kept that budget the same for this year. So, that's no millage increase and keeping everything the same. You meant to say 14 million. >> 14 million. Yeah, well, I said 14 >> [laughter] >> 14 million dollars. We're going to be in real big trouble. So, that's the explanation for why budgeted that. So, that's with no millage increase. Okay, a couple of questions. The Philo, we had talked about this a little
030bit in our work session previously on um I gosh, I believe it's Hunter Park and talking to the county to see are they going to roll that to us as they should or or are they planning to cut our percentage or have we been able we have in conversation? The conversation that I had with somebody was that we would get 25% and that's kind of what that structure is set up for Hunter Industrial. And so each area may or may not have its own fee low kind of structure. So different areas give us different percentages, but Hunter Industrial Park I was told that it's the 25% of those taxes or the fee low that we would get. Okay. But we don't have any of that projected because that's all [clears throat] brand new and hasn't
031That we would not be collecting anything current year or next year, correct? Okay. Okay. Um one thing on here too under I'm going to flip back to expenditures for a second is um the increase in the audit fee. Um I'm not sure when we shall have this discussion. I know it's on our fiscal response to talk about in a bit, but yeah, that is something that would hate to see that we need to pay additional funds for that. >> Yeah. And I have I have gotten a response from another firm and there's is even more than this. So I budgeted this as conservative. We can always go down. But that's that's the fee I'd gotten, so I took the the higher of the two. Okay. Um a few other questions that I have the um
032the student enrollment numbers. So, that has been Huh? Oh, I'm sorry. Go ahead. So, you mentioned in the >> [clears throat] >> the lieu of taxes that last year we had the 1.6. Yes, that's what we budgeted and so far this year we've collected over 2 million. >> Okay. So, that additional 368, did that go to the general fund? >> Yes, this is all general fund. Everything we're talking about tonight is just general fund. Yes, ma'am. >> Okay. That you said okay, so we you budgeted for 1.6, we collected two. So, are those types of situations, isn't that somewhere where we should consider paying it back to our fund balance? So, if we based on, you know, revenues all that come in and all expenditures, the goal is that um there would be money left
033over that would go back into our um fund balance. So. Do we have a projection on that for >> We've we've been playing with numbers, but we have not um come up with an actual you know, we're looking at a 5% you know, whenever we're looking at trying to get um our expenditures versus our revenues. Um the report that we share each um month with y'all, we're trying to get that down to um a true number of what that would actually be, but we do know that there's a lot of things that's coded back from the July expenditures for teacher salary. And so, we've tried to run some of that. Um if you have anything else on that one. So. Cuz I you know, we will have to face you know, the plan and response
034that we've had to write regarding the fiscal watch. We're going to have to face that again Mhm. on our fund balance. Um, so we need a plan and as of right now, there I don't see anything that includes a plan that would pay anything back. Yes, but we have to submit a balanced budget each year, so that's why It's sure. Yeah. So, if if if we have an extra 300,000, yes, that can go to fund balance. Absolutely. This we're working on it now. Yeah, this is what we're doing in this when we pass the budget. The budget needs to be a balanced budget. So, I I all right, I won't jump from revenues if anybody's got any more questions on that before I ask about student enrollment. So, the student enrollment numbers that you guys
035had provided in the the budget packet shows a for this year shows 4478. And then the information that we just received Friday, if you take the total number and you subtract out 3K, it shows 4493. Yeah, the 4478 is the one that's correct. So, Okay, so this sheet, so So, how much are we off by that? Because that's what the numbers that she ran was based on 135 day. Right. >> And so, the numbers I ran was current enrollment, so actually who's in the building right now. So, we've gained 15 students since April 23rd. Probably. Um and then how did we calculate the projected number? >> The projected numbers um you know, we're still waiting on PK3 and 4 numbers. And so, some of that was based on prior year. Um everything else was rolled
036up from the prior year. So, if we had 343 fifth graders, we assume we have 343 um seventh graders unless we have um some additional enrollment that we kind of knew we already had. So, a lot of that was rolling um from year to year. Okay. So, the only one that didn't look like it just rolled >> Mhm. and I may have a line off here was seventh grade maybe? Sixth or seventh? Sixth or seventh grade, one of those. There was one that didn't roll up the same. Oh, it was not fifth grade. Fifth grade didn't roll up. Fifth to sixth. Yeah, that's probably a typo on my Okay. >> [clears throat] >> I don't know. I just thought it was a calculation or something. >> uh well, it was a calculation, but then my
037copy and paste probably >> Okay. Yeah. All right. And for the six positions that are being considered. Have we considered cutting days? Um and maybe cutting some stipends. Um I can tell you that we're looking at everything, you know, um whenever I go into Leanne's office, it's all have you thought about have you thought about this position, you know, or because not necessarily when we talk about positions, we don't talk about the necessary person, but is are there jobs that we can combine? Are there things that we can kind of move out? Um there are some stipends that, you know, as we go through and I think y'all received that on document two of who's getting extra pay on some things. Is that part of their job or is that extra pay? So there are
038some things that we're looking at, um you know, possibly, you know, not utilizing all of those stipends or not utilizing that to be able to get that. Um some of our, you know, whenever we say six positions, um that's six FTE in our world, so it may be that a 0.5 and a 0.5 equals one, you know, versus one whole position. It may be somebody that goes part-time. It may be something like that. So we've looked at all type of combinations that we can look at that way. Okay. The stipend list that we have in our budget packet and the stipend list that we had requested that's actually being paid out, they don't Well, they don't seem to align properly. And but part of that is I was aligning it myself because there was no
039I did I didn't find any markers to correlate this stipend being paid out and this is the line it's coming from on the sheet that we have for our budget, so they didn't match. >> Right. Um and then it appeared as though we maybe had individuals Some people get more. >> level that are getting stipends that seem that that stipend is being paid out for something that's already a part of what their job should be. Okay. So We can talk about specific ones that you found, but you know, some of the ones that we some people receive multiple stipends. They might coach multiple sports. They might do multiple you know >> These are like the academic. Oh, okay. I got you. >> sports ones like they didn't align perfectly either. None of them I couldn't
040I couldn't actually just draw a line and go, "Okay, this is this." And and I can see cuz we're talking the 20 Well we did have an issue of a school assuming that if they had three um stipends and they were only going to use two that they could take that third and increase the other two. So, we have fixed that misconception. So, there may have been some paid out before we caught that. So, they may be a little bit different, but um we have rectified that and fixed that and addressed that with schools too. So The coaches were easy easy >> Right to look over. Yeah. >> versus the the the academic. I guess could we get an updated list that shows has an extra column and says, "This is what it's going to."
041Yeah. >> The like which person gets extra pay? Okay. Like Well, like which which stipend it aligns with? >> Oh, oh, okay. Okay. Okay. Yes. >> this stipend list it names you know, every position. So if that is If we can correlate that back to say this person gets this stipend in that way. Yeah. >> Okay. You all are talking about the supplement what's listed >> Yeah. the back of the supplement list. >> Yes, the supplement. Yes, sir. And no, but it's the um So, it would be the um part You're I'm not going to say name, but it'd be who was being responsible for the additional um weight training activities um for those athletic teams. So, Strength and conditioning Yeah, so they may not be getting >> [snorts] >> Right. Yeah. So. >> [laughter]
042>> So, they they may not be getting a coaching stipend that they're a coach of the team, but they are the strength and conditioning person that works with all the teams. So, after hours. Yeah. >> [laughter] >> So, I mean, that's a prime example where it should be called a strength and conditioning coach and not a weight >> Weightlifting coach. Great. Because that individual does more than just weightlift. I mean, it's it's for every sport. Yeah. Are you ready to swap to the 4.4 document? I don't have a 4.4 document. Or is it in the same? She passed out. I've got a six. Candace, did you copy the 4.4? Yeah. Yeah. I got a 4.4. I don't have a 4.4. You already lost yours. I didn't have Oh, Mike took it. That's the problem. Are
043you Are you sure you have two that say 4.4? Yes. Okay. Just making sure. Smike and sure. Are you going to just walk us through the differences and how this looks versus the >> Yes. zero? Okay. So, we're on both version two and we're on 12 pages 12 and 13. And the only difference in this version is removal is maintaining the six positions in the general fund. So, this keeps those six positions in the general fund. That's the only difference in expenditures between version one and version two. And and I know that you had mentioned looking at what the cost would be for administrators at the school level to get um that 2% raise also. You know, that's something that we could balance between positions kept versus, you know, raises for the administrators in that.
044So, if we needed to, you know, not cut a position or two, I mean cut a position or two anyway, you know, that's somewhere that we could shift um some funding for to fund their raise. Okay, so let's talk about revenues. Revenues are on page four and five. So, this budget is same except for the ad valorem taxes. And this is where we have our uncertainty and we also have flexibility. At this moment, we haven't gotten final assessment numbers from our county. As I had mentioned previously, we are in a reassessment year. So, we don't have the uh reassessment numbers to figure out what our millage needs to be. What the millage number needs to be. But, I'm requesting that we once we get the final assessment and we can calculate our millage, that it's
045enough to generate 15,125,000 in ad valorem taxes for the year. Now, that's a $625,000 increase in additional collections. What we expect what we have what we expect to get over this year. So, when speaking to the county, I was given what the value of a mill is for all school districts. That's in the county. That's Laurens 55, Laurens 56, Greenwood and Greenwood Greenville and Greenwood 51. So, we have four school districts in our county. Greenwood is just a little piece. Greenville is just a little piece. That number he gave me for all four school districts, he's telling me the value of a mill is 263,000 $794.10. That's for all four school districts. So, I'm thinking Laurens 55 is the largest school district of those four. So, I would I would I would surmise that 90,000
046dollars is what the value of a mill will probably come out for our school district. So, that would put us needing millage of 168. And I want to emphasize these are very preliminary numbers. I don't have anything final. So, the value of a mill for our school district is 90,000. That's about 34% of that $263,000 number and I think that probably it it seems reasonable to me. And I will tell you this. So, our school district is unique in that we are we have the equalization with Lawrence 56. So, their um their CFO and I have been in conversations. They are asking for a 4.4 mill increase. And so, And remind me that is the max that they can ask for, correct? Yes, sir. And so, we would be allowed to ask for more if
047we were not in that partnership with them, but also we cannot ask for more than they do. So, whatever they ask for, we have to ask for and um if both boards vote yes, then it passes. If either board votes no, then neither district gets a millage increase. So, that's why I presented a millage increase of 4.4. And because that's the situation we're in. When is the last time that we, as a county, I mean 55, 56 have increased the the uh the millage? Uh from my understanding, it was around 2014. Yeah, it was like 13, 12, 13 years ago. And and just from my understanding of this, so it is this would increase the property taxes of everybody in Lawrence County. Correct? Slightly. >> Not not just an assessment Mhm. but also an increase
048because of school millage. Mhm. Yeah. So, it's a compound. So, this is this year the county's already saying we're going to do it a new assessment and you can anticipate an increase. That's correct. So, when the county >> of 4.4 would also require an increase. Correct. Now, when um excuse [clears throat] me. So, when the county does their assessments, they cannot increase property tax values more than 15% every 5 years. It can't go up 15%. So, we as a school district have to do what's called a rollback millage. So, we have to look at what we have to we're it's a calculation, it's a formula and I gave an example in the the packet. So, we can't have a windfall from a reassessment year. So, we'll have to roll back our millage a little bit
049and then go back and collect more and and increase it and request an increase to keep us stabilized. But I do think if we if we do the the 4.4, I think we will be we will be good. But like I said, numbers are uncertain at this moment. I don't have final numbers by just our school district. And then we're faced with the fact that our millage has to stay the same as our neighboring school district. So, that puts us in another situation. So, we've been in conversations over the tax equalization for a number of years now, and I know it's been a few months since I have heard an update. Has there been any We've been talking more about the balancing of the budget with the millage increase and having to do the because
050we're not fiscally autonomous I should even word because of that um equalization agreement. And so, that's why we have to go there. So, our conversations has been more around the um millage increase versus the going back to the balancing and the collecting of the equalization funds. Anybody else have anything they want to address? I will ask one more question about the administrative pay that I received. Since we have just a minute, and um someone did send me this schedule at some point that we had. It's >> What year was that one? This was 24-25. And the they said they And I remember conversations about this last year, but I don't exactly remember why or what transpired. But, the at one point in 24-25, they were getting an additional $2,000 for masters plus 30. And that
051for 26-27, that was cut out. Did we just like eliminate that? Did Was that a part of a cost like what what transpired? >> So, that calculation on that document was very hard to kind of follow. And so, whenever you were looking at this one, um based on the add 2,000s for masters plus 30, add 5,000 for doctoral. Um but that was not to keep the 2,000. That was, you know, so you had your different ways here that was able to kind of multiply that. The multiplier here, the index, um and everything was based on a C1, which is the experience of base salary of a teacher. And so, whenever we did um the new schedule, we kind of took all that kind of into place. Nobody went down based on where they were. Um
052and set the schedule based on um kind of some surrounding districts with a straight line saying, "If you have this step and you're at this level of administrator, then this is your pay versus um kind of having everybody kind of guess at their level of um calculation." So, we didn't take anything away from people in that calculation. Okay. So, this Did this read as like a stipend or supplement? Um that You can kind of think of it that way, but it's not necessary I mean, that became part of their base pay, but it was um based on That's how you would kind of because everything started at a teacher level um with um just a first-year teacher. So, everything on that was basically set based on the scale of a teacher. And so, we removed
053that basing on a scale because if that was the case, then every administrator would be getting the $2,000 um raise at the state mandated but was not funding. Because the state does not fund any additional raises for our administrators. Only for our classroom teachers. Anybody have anything else? All right. Miss Lana, do you have anything else you want to to share? I think that's it. Okay. Um go ahead. Based on the six positions, I mean can we get specifics on those before you know, we get ready to go? Make a decision on those. Yes, we just didn't want to name names or name positions at this point in an open session. >> We didn't want to have people panicking or when it may not be anything to panic about. Yeah, I'm not saying that it's
054necessary to make a decision. Okay. Yes, yes. We're we're looking at those. >> And we have a few that we already know that we're not filling that would be, you know, positions that we would hold until you know, that was approved. Yeah. In your conversations with 56 and obviously cuz this is the second year in a row. I remember last year I was voting down the millage. But 56 had voted in favor. Correct. So our my question there is if we had a representative from 56 are they is their finances in more dire straits than ours? I mean What what is motivating them to drive to to increase the the millage? Does anybody know? Leon and I both went there but a lot of that is the revenue not coming in from the state level
055based on the required increases. And so, I think they were able to add 28,000 to their fund balance this past year. So, they almost broke even. You know, and so whenever you have an increased expenditure load that would be coming from the state for everybody getting raises. I mean, you can see the state's not providing that. That's how they're wanting to. We're all in the same boat. I just would be interested to get their urgency. Get a feel for their urgency on that. I have talked to their board chair and they're aware that we're looking at both tonight. And they're prepared if need be to not take a millage increase either. I mean Have they voted? They No, they'll vote. They won't vote tonight but they'll have their first reading tonight as well. >> Okay.
056Okay. And so, they will also be looking at a zero and a 4.4 budget. >> Yeah. Okay. All right, with nothing else I will adjourn us. Thank you, Ms. Lana. Thank you, Jody. Thank you. >> Mhm.