001Aaron, Chris and um just No. Um Um, they're all pointing at their watches. Yeah, we're getting going. School Board Study Session, April 17th, 2026. Now to order. Item number one on the agenda, 2026-2027 Proposed Consolidated Budget, Mr. Jeff Taylor, first read. Good evening, everyone. Um We've worked for several weeks now on this budget. I think we've got it cut down as best we can. Um just to kind of give you an overview on it for the FY27 budget, it does include a 2% cola for employees for a total cost, and that includes GP and transportation. That total cost is 5.7 million. Uh steps for the employees, um that is for GP and transportation well, that's a total cost of 4 and 1/2 million. Uh the salary related benefits to those increases is 1.7 million, and
002as you can see down through there, our employee related increases for medical insurance totals over 5 million. Um once again, we're getting Freedom going online this fall, so that'll be an additional 1.7 million. Um our new and changed new positions as far as any changes and others, and I'd like to commend some of our departments on doing a really great job of trying to think outside the box and using existing vacant positions to cover some of those but that's an increase of 745,000. Increase of 721,000 to our property and liability insurance. Um technology was another one we had a lot of increases this year. It's pretty much overall a 15% across the board increase. Um some of this increase for technology is just due to the volume and increased cost of 612,000 for some of
003our laptop purchases. Like utility costs with Freedom Elementary coming online, that's an additional 525,000. Um just increasing the technology software total of 327,000 additional cost and with the additional addition of middle school wrestling, that'd be a cost of approximately 326,000. And then lastly, an increase in custodial and warehouse equipment of 198,500. Excuse me. Uh just give you a breakout of our revenues for fiscal year '27. Um $1 million is just from non-revenue sources. Uh some of our reimbursements from other funds as well as indirect cost. Uh $2.1 million in federal revenues. Of course, 144,245,000 in local revenues which includes our sales tax and property taxes. And lastly, the majority of it, 291 million which is our TCEA funding. Just kind of go give you a brief overview over it. We only had a one 1%
004increase in property taxes which is a little around 360,000. That was based on the penny value that we and the county were given on property taxes for this year. Um the only other significant increase was in regards to business tax. It jumped up about 9% to 1.5 million just based on our projected revenues for FY26. Um under state revenues the TISO on behalf payments which that basically entails where they cover costs for like ACT testing and everything at like that. That increased from 667,000 up to 891,000. And then as I mentioned earlier about a 3.68% increase in our TISO funding that went from 272 million up to almost 282 million. And under federal revenues you'll notice that it's a decrease from this past fiscal year but you will we will have some carry forwards that
005are done in the fall where that should increase back up. So once we're done with all that our total revenues will equal 438.5 million dollars giving us a beginning fund balance of 83 million 368,000. Breakout of our expenditures our expenditures are about just under 477 million. Of course the lion's share of that over 84% of that entails salary and benefits of 304 million and 98 for the salaries and 98 million for benefits. Then of course we have our supplies and materials at just under 31.7 um 10.9 almost 11 million dollars for um excuse me other charges and then 15 million for a capital outlay and 16.8 16.8 for contracted services. Just some of the highlights of that and you'll notice it's pretty consistent as far as the salary and benefits increases across the board as
006you go through each department. Um under regular instruction that was one of the larger ones under equipment that's just basically an increase for the number of students and staff devices and increases in the cost of equipment that technology has to purchase for next year. None of the rest of them on this line other than staff development under special ed. That was basically where we were talking about the increase in the TISA on behalf payments. That's gone up from 198 up to 389,000. Moving on to health services, the biggest increase on that was contracted services and that was just an increase of 15% just in the increased cost of equipment calibration for the device used within that department. And then under other student support, the largest increases were in relation to the public school security grant
007under supplies, materials, contracted services, and then um equipment. And as well as the safe schools grant and the opioid funds under supplies and materials. And then lastly under staff development, uh that increase is due mainly to training that will be provided using the opioid funds that we'll receive from the county. I think it was approximately 20,000. Moving on to the next page, vocational education support just under salaries, that's just an increase where positions are going to be funded through GP exclusively rather than 50/50 through the ISM grant. Um under technology administration contracted services, once again like I said earlier, just increase of about 15% for those services that are provided. As well as under equipment, just an increased cost of that equipment. Under printing communications, there was a five almost a 6% increase under equipment
008just to replace a piece of equipment. I believe it's a paper cutter that's just reached the end of its useful life and is in need of replacement. And then under office of the principal, just increase for dues and memberships. Under operation of plant, um under utilities as I mentioned earlier, that's an increase of for the freedom utilities, as well as um um under equipment just for the purchase of vehicles and a new pallet wrapper. And then under staff development, actually that's for property and liability insurance that is 721,000 that was mentioned earlier. Under maintenance of plant, 63% increase under equipment. That's for the replacement of a lot of our aging maintenance vehicle fleet. And under staff development, it's just additional training for their new and existing personnel. Then the debt service, this was our last
009year currently for paying for debt payments for our computer leases. We're in the We're currently purchasing our computers like we did originally, so there will not be any debt related to computer leases for this next fiscal year. So our total expenditures uh total 477 million or just under that. Using some of our reserves about $2 million that leaves a reserve and fund balance at the end of the fiscal year of 52.2. And just to make sure we understand too to make it clear, a lot of our we'll have some savings within our budget for this year due to vacancies in positions on the salary and benefit side plus in other areas as well. Do you all have any questions so far? Moving on to federal projects fund budget. These right here just including what we're
010going to officially receive in grant funding for the current for this upcoming fiscal year. That they will change as we do our carry forwards for the start of the fiscal year in the fall. Um no of course it shows drop offs, but there will be changes in those as we do our amendments in the fall for the federal projects fund. It shows that we'll have a ending fund balance currently of $3 million, but of course like I said that will change somewhat as we get additional funding and carry forward. Under the nutrition budget, excuse me. You see significant increases on some of these revenues and you'll know remember in April we did budget amendments to reduce those for that 2-week period where we were closed during the snowstorm. So, we're just return restoring on some
011of these back to the original budget. Um so we'll have total revenues in that fund of 24 point just under 24.4 million with a four beginning fund balance of 14 million 354,000. Uh some of the highlights of that as I said some of our departments did a really good job of utilizing what they have and like with vacant positions to rearrange child nutrition was one of those where we moved some of the fund funds out of cafeteria personnel so that they could hire some positions such as um cafeteria supervisors, I believe was the title under field supervisor field supervisor maintenance workers. That's where you see the significant increase there. And then down at the bottom you'll see an increase of 10.34% just for the increased cost of substitutes. And then under an 8.2% increase just
012for the increased cost of food. And then lastly under non-food supplies materials just an increased amount. It wasn't actually an increase it was a a bit moving it back to the original budget. We had done an amendment in April for the April amendment that'll be approved by the commission next week to move those funds to cover some cost in other areas for the current fiscal year. That leaves our fund balance around approximately 9.6 million dollars with expended expenditures of 29.1. Transportation once again 1% increase to our property tax revenue for the current year based on information we were given from the assessor's office. Um gives us about 3,005,000 in local revenues. We increased the TISA portion for transportation up half a million to make that 20.4 million. And then there was a slight reduction as
013far as a special education grants to states to down to just under 1.3 million giving us just under 24.7 million in revenues. Giving us a beginning fund balance of about 7.8 million. Some of the highlights on the expenditures with transportation 13.3% increase for medical service just to the increased number of drivers that the transportation has. Um under other contracted services we moved 75,000 from communication equipment just for potential repairs to the new radio system. We originally had that in equipment with after talking with transportation we moved it there to cover any cost there. Um if you as you can see diesel fuel was decreased by almost 50% just because we have fewer numbers of diesel units on the road. Of course that money ends up over in propane which you can see it increased by
014106% and that's just due to the number of propane units that we have on the road now. We had to increase that budget. Under software the rather large increase but it's for necessary equipment they have for the zone our support transponder navigation as well as tablets and software software for their drivers. And then lastly just a 25% increase for vehicle and equipment insurance and premiums. So our total expenditures for transportation equals just under 29.1 million with an ending fund balance of 3.4. Extended school budget this is one we don't currently have budget. Only thing we have in there is the beginning fund balance of 3.9 million. There's nothing in there for the current fiscal year. We just did that amendment as you recall in March that'll be approved at next week's commission meeting for the
015upcoming summer school year and we'll do the same thing for next year. And then under capital projects, we're requesting approximately 7.5 million dollars in funds for capital projects for the school system. I believe y'all have been briefed on what those are with Montgomery Central High and Northeast Middle. Do y'all have any questions? I don't think so. Thank you. Thank you. All right, item number two on the agenda, county commissioner's comments. No comments? Board members? No? Director? Director of schools? Good evening, board members. Profound sadness and grief have weighed heavily on our school system and community since March 27th. Even in this time of sorrow and reflection, I've been profoundly moved by the unity that our community has shown over the past 2 weeks. The outpouring of love and generosity has been overwhelming. As we navigate
016the path ahead, please remember to continue lifting up these students, families, and employees who will need our continued support not only in the days, but also the weeks and months to come. Finally, I do want to remind everyone that April is month of the military child. Nearly a third of CMCSS students are military connected. connected students throughout this month. We ask everyone to join us in wearing purple next Wednesday, April 15th, for Purple Up for Military Kids Day. Vice Chair Bryant, this concludes my remarks for this evening. All right, we're adjourned.