001All right, I'd like to call this um special meeting to order. It's a budget workshop on August 7th, 2025 at 12 p.m. Good afternoon everyone and it's great to have everyone here on this bright sunny day in August. and we'll go ahead and go to our next item which is the citizens comments on agenda items. No, no one signed up. So, we'll go to budget workshop and click heat is in charge of this item. >> Let me let me walk before kicks off. Let me walk everyone through. There's some changes here. I know Sherry and Tim probably won't see any changes because this is kind of your first time to set as a trustee for your workshop. um given just evaluating where we were last year so on so forth um I have worked with
002clip and we've provided what I think is a whole lot uh simpler way to look at school finance and school budgeting uh than you know some of the other stuff that I've seen over the years. uh school finance is something that um I I could talk three days about and and but at the end of the day uh what are the simple underlying fundamentals of this and how does it interact and so um we we spent quite a bit of time with pushed out budgeting packets uh campuses departments went through a needsbased budget u from that needsbased budget they came in into budgeting meetings uh which uh was quite extensive. We spent a lot of time uh pouring through what the line item needs were and order to construct where we are today all at
003the same time. uh as my grandpa would say, penning cattle and guarding the gate at the same time because you've got a new finance law. And so you're you're navigating through that and you're trying to figure out a way to project revenue. And the service center region 12 has been great in working with the business department and cliff in order to get an adequate projection with new law. And as I said at convocation, the fundamentals of that is this. you as a board had about $251,000 outside of the designated teacher retention aotment that you could have retention or aotment for the other staff. So that is a substantial staggering disproportion inequality in funding. teachers got a huge aotment and the support staff for CCID got a uh very nominal $251,000. Now, as far as local
004control goes, you have about half a million dollars that you could do something with, including that lock. Okay? And so since 2019, you know, there's a lot of things that have been sucking the air out of the room, sucking the oxygen out of the room that that money has to go to to alleviate. So what you see there uh is two budgets side by side, the 2425 budget and the 2526 budget. And they're absolutely apples and oranges. There is really no comparison between them. Normally when you have a finance bill you can lay out and you can look across years at what happens in a budget. But because of the difference in the way that funding was allotted in different a lotments, it makes it very difficult um to make comparisons. But just before and
005I'm I'm wrapping up. I promise I promise. Just before we uh I turn it over to you, I would like to say this is that that at the end of this I I think that financially we'll be in a very good situation but alarming too. Um the other thing is this um this budget is going to eb and flow between now and the 28th. Okay? The reason because those projections will e and flow. You don't know how many kids you got until you get them. And so everything is an educated guess, a projection. And on the 28th, we'll have a good idea of how many students that we're going to have. You can look historic, and if you look blindly at historic data alone, then you wind up in trouble. Good example is this priority
006one closed. >> Okay? You can get all those kids or you can get none of those kids. Okay? by 200 and some odd kids. My point is this, 200 kids, how how how much money is that? Couple million dollars. So you could be zero or a couple million dollars on that one variable alone. And but there's also 8,000 other variables out there because you don't know if the kid transfers, if a kid's coming back, if a kid's homeschooling. and and so there are just a lot of variables to make that projection that is a very good educated guestimate of where we need to be um to move forward. So that's on the estimate end. But you know hearing your values you know we one of the first things we did was a staffing state then
007we have a salary state. And if you look currently at where that budget is and you add up all the salaries. Currently we're setting 83% of the budget in salaries. That's an extremely high number, but that's where we are today. And it's relative to it's it's, you know, reasonable. 83% is reasonable. But the other thing is this. It doesn't give you as a board a whole lot of things to play with because there's also other variables that are locked in like utilities and things like that. I say all that to say the good news is at the end of the day, the people sitting at this table, me included, have very little decisions to make. a whole lot of it is locked in for us. And so I just want to point that out and
008and that I am proud of the 83% because I think that is a statement that that we do put people first in the budget. You talk about putting people first, but are you really putting people first? 83% is a very good number. >> Dr. Hawkins, what what is the insurance going to do to us now that that William Ledger is >> on the line? >> It will go up >> a lot. >> I mean, >> substantially. Yeah, it's it's >> it's a million92,000 which is um a couple hundred,000 more than it was the prior year. >> The the alarming thing on insurance and utilities isn't in this budget, it's in the next budget cuz that'll go up in the next budget. That's locked in. Uh transportation, gasoline, diesel is locked in on the contract. Those
009things are locked in. Uh utilities are locked in until 2026. But just we we know that the utility budget's going to double >> at some point. So there's an additional million dollar that you got to claw out of here someway to balance the budget >> and so though there there are some bears down the road that we'll have to reign. >> Thank you. Um as Dr. Hawkins mentioned um you know we've gone through this process that began back in May and submitting budget worksheets to the different campuses and departments. Um once we got those figures back we had I had individual meetings um with those principles and department heads uh in my office. Uh we input all that data in Skyward and um prior to this meeting a couple weeks ago, we met with all
010of the principles and departments again to see, you know, where we really could um shave down some of our funds, make sure that we're using our funds in a, you know, in a way that uh meets the needs of our our students, our campus, and our district. Um, we'll admit at at times there was some nashing of teeth when we asked some folks some more questions and and try to uh get to numbers that we can make fit within the budget. Um, and so um, you know, much like Dr. Hawkins also said, a lot of these things are set by the state. We get a template um, in cooperation with region 12 that really tells us what our local taxes are going to be, what our state funding is going to be, what our tax
011rate is going to be. You're going to see that in this presentation. Um, and so we're really locking in. Yes, sir. >> So, but does the state direct how we spend state funds >> locally? No, >> to some degree they do. >> There's some grant funds that Okay. Yeah. Grants, you got it right. Even within the state funds, there are mandates that are in there that that you don't have discretion to spend >> the teacher teacher. That's we're a flow through for that. The state gives us additional funding, but that's flown right through our employees, >> right? But of the 6,000 plus, how much of that is directed towards? So we have what 6,650 allotment per student from the state. >> No, that's the basic a lotment. >> Each kid generates a different amount of
012money for a total of about 105. >> Yeah, just the basic a lotment because >> that's without with or without services attached to those. >> That's correct. >> Yeah, the 10 the 105 is actual weighted a lotment. >> That's the actual revenue that you're getting off each child. Some of them may be 30,000 and some of them may be 6,000 but yeah there are some there are some pots that have to be spent in some things >> again the weighted weighted right grants but the basic aotment outside of this particular fiscal year does the state direct how we spend that money >> like I said there are things that we have to spend on teacher retention a lotment support staff a lotment um and outside of that I I don't believe that we do >>
013okay I don't I mean I know we outside of grants and weighted figures we have a lot of discretion on how that money is spent >> yeah as long as you you know you got you got 83% that you have discretion on too I mean you got decisions that you can make you can be 40 to1 on student to teacher ratio and that frees up more money. So there yeah you can everything is about a choice in the budget. So you can >> yeah I got but that's how you would have to move that round up as well. >> Um and so um you know again there are certain examples like the teacher retention support lot the district is simply a float there. TRS money. Um, you know, we too are a flow a flow
014through for that, which is approximately $4 million. Um, but otherwise, you know, we're trying to take care of our staff, make sure they're taken care of, um, and also meet the other needs across the district. So um looking at revenues 5700 are u local taxes in interest we collect from interest or uh our investment accounts facility rentals fines and fees that we collect in athletic revenue. And so um you know our taxes this year going to be approximately local taxes are going to approximately 13,844,000. Um when we add our local um fees that we collect and whatnot interest that'll come out to 15,67,800. State revenues again are locked in by the state that includes the aotments that we mentioned before. And then federal revenues that includes impact aid and char program is continuing to reduce
015their funding year after year. And so we're not anticipating a a number that's too significant. approximately $125,000 and then for impact aid um discretion $300,000. So all that being said, total revenues for 199 are going to come out to 88,314,766. So we look at our um expenditures, you have this broken down by function, then within each function, each object code. So by salaries, contracted services, supplies, other expenses such as travels and fees, and then capital outlay. Capital outlay or um items over $5,000 that are going to stay with us for a while. And so budget 11, um we're down where we were last year again. We went through this u salary study and made some decisions to reduce our staff. In the meantime, we also use those funds to u provide raises in addition to
016the teacher and uh support staff a lotment. So the number you see 50 million is slightly down from the year prior, but it still meets the needs that um taking care of our staff this year. Function 12 is library and media. We had a reduction in salary. Um I believe we had uh we have fewer librarians on staff this year. So that's going to reduce that salary number. >> Why? Why do we have to librarian? >> I don't know. Um I guess they're retiring. They're moving on >> and we're not filling them with full librarians. Is that I mean there's got to be >> or is librarians in those positions? >> The the librarian profession is shrinking. there's less and less people going into it >> because there all across the state folks are transitioning
017to media specialists. >> Okay. >> And so those there are positions that people are occupying but they're not certified librarians. >> Okay, that's I mean that's okay what they're doing. The service is still being delivered, but there's less and less of those people. And it's a product of the teacher incentive block. There's less and less people that want to be a librarian. There's less and less people want to be an administrator >> or counselors, too. >> Or counselors. And so you you've got a byproduct. People are are staying in the classroom where 5 years ago they weren't. They were going to some alternative career path. And now u the stay in the classroom. I'm seeing administrators going back into the classroom. I'm seeing coordinators going back into the classroom and I'm seeing that in the
018last two years. So >> teacher sen has plays into that too. You know there's an additional chunk of money those students can earn and makes it more lucrative then to be an assistant. >> Some of those administrators hold mastery certifications or stuff that they can actually go back in the classroom and continue teaching for >> that incentive. Yeah. So >> if they meet right >> if Yeah. >> So it's it's functionally meeting the objectives of the incentive a lotment. >> Right. For retention. >> Go figure. Awesome. Right. >> It's amazing what happens when you take care of folks. >> Um question 13 is our curriculum and staff development department. Um we see a slight reduction in salaries. um a few small increases when contracting service and supplies. So you see the total for question 13.
019>> All right. Now and on the salaries I've noticed in the other ones the reduction in those is that because of the fewer people >> cuz we are increasing the pay >> fewer kids. Yeah. >> All right. I what does you know Mike I want follow up on that because you talked about salary at functional 11 right instructional you know when you're talking $2 million roughly reduction of salary so I mean how many teachers is that >> 30 >> okay how many of those at the elementary level >> you have to look back it's based on student teacher ratios >> so what's the student teacher ratio at the elementary level >> 2021 one. >> So, I thought we had this discussion. We We had this staffing study. You and I had a fairly decent discussion
020about student teacher ratio. I'm I'm concerned with our student teacher ratio at the elementary level. Are we locked into another aesthetic mandate? >> 22 to1 is is the max. >> That's the max 12 to one in some areas and there's some with >> two. And so that's what we >> we'll find our staff like other districts do. Otherwise, you're on a deficit budget. >> For the last two years, the first year did it didn't amount to a deficit budget. It's wait to be seen if this one's going on to a deficit budget. >> Yeah, impact a plays a big role in that. Did two years ago. Uh we got a little bit of money this year, not what we had gotten in years prior, uh but it did help offset that in years past. Any
021questions with regards to functions 13 or 21. Moving on to function 23, school leadership. Um you see about a $500,000 drop in salary there in a code of 6100. Um the other numbers stayed pretty consistent and so total for function 13 3,917,763. Uh function 31 had a slight rise in increase in salaries. Um slight increase in supplies. Everything else stayed pretty consistent. Um and so the total for function 31 is pretty consistent where it been the prior year. Function 32 is our social work. Um that number overall down from where it was the prior year. Um function 33 nursing believe we're adding a couple of more nurses which resulted in an increase in salaries. Um contracted service increase supplies is consistent. >> Yeah. I I think the main thing is it like I said you
022you're making comparisons with a budget that's dead and so you've got a budget over here that you're fixing to kick up and live and when you say that we added it's like right now we we've got four positions open and so if you budgeted to kick off the year you don't put those teachers in there if you didn't if you started this time last year and the budget was 791,000 and then you fill those positions, there's going to be an eb and flow of that. So, it's very it's very difficult to with attrition to make comparisons across that other than just take it for what it is. Um function 34, we increased that a little bit. A lot of that has to do with how we are going to manage our fuel expenses for this
023school year. we're going to have one centralized um fuel account as opposed to individual campuses and departments having their own fuel accounts. We consolidated that and so that that was a big um reason why function 34 increasing it um this year. >> We have any additional buses that we'll be purching >> as in capital outlay um we doubled the bonds there to purchase some additional buses next year. two new buses. Two >> two new buses. So, one one that was purchased last year that was for 250,000. That was the one purchase >> from from I think it was Longhorn Services, right? >> Oh, okay. That's >> so we all starting next next year. Okay. With that same thought, function 36, um we also, you know, all our athletic teams that travel, we move a lot
024of the fuel costs out of that um budget and moved it into transportation. So that's why you see that number there. Um 41 slightly up in the prior year. On on back to extra picture. All right. You said the the gas or the fuel cost. What about the the drivers? Is that or is that included in this? We have a driver for an athletic team or a band or well >> traveling on a weekend salary salary. >> Okay. Yes, sir. >> Option 41 is our administration business office. Um most of our uh let's go. We took fuel out of extracurriculars. We're going to keep salary for transportation. Why isn't salary being caught? >> Salary being transportation. >> Well, that's not what he >> he asked where the people were being paid from is being paid
025out of transportation salary. Mhm. >> So to be clear, the the fuel supply money that was in the campus budgets or those all into transportation. >> So it's all it's central you centralized. That's that makes sense. So any any other place that's that uses fuel, >> it's not it's not even in these these next ups and downs. >> Makes sense. Except for the salary of >> the drivers and drivers, >> but they've already been in there. >> That's never that's not changed >> for that. >> You ask where the salary was. The salary is there and that's where they've always been paid from >> transportation. >> It's the cost of fuel, gasoline, and diesel that has moved, >> not the cost of people. So out of some of the functions if there was were were
026the salaries for drivers have always been in transportation? >> No. No. >> Yes. >> Has it? >> Oh. Okay. >> See that was the question you were asking Mike. I think where's where's all that salary? And that's that's the clarification. It's always come out of transportation and they that was increased from 24 million to 25 million about uh in function 34 there. That's a little bit of an increase right cliff. Yeah. So, so it's all everything anything to do with transportation and driving is in transport in the transportation function. >> That's not what he just said. That's not at all what he just said. And that's why I'm asking. >> Well, let let me be real clear. Okay. >> That's what I'm hearing. >> The money that a school bus driver was paid this year
027or five years ago was paid for out of the transportation system. Okay. The supplies 6,300 function 34 6300 has increased while extracurricular uh >> it went up a little bit too. >> Yeah, it should have went it should have went down. Well, there's >> 80 by 80. >> Yeah. I mean, so you can't you can't see you're looking at a function and and the the gasoline has moved from one function to another. Um but their supply budget could have went up too, you know, u and and I just say like they're buying some more things that they haven't bought in the past, you know, to get into cycles and stuff. the band uniforms are on the uh agenda for next week. U you know that's something that really needs to come out of your M
028budget in a cycle rather than you know pulling money out of fund balance to buy uniforms. And so it's just kind of a different shift of way of doing things. >> I understand I understand consolidating under the functional area. It's you know the supplies you know the fuel etc but it question is why didn't we do that all the salary for the bus drivers under trans not excuse me not all the salary so the salary for the bus drivers under functional 3461 that is purely for day-to-day operations regular day-to-day operations and evidently there is Bus driver salary tied up on line number 61 under 36. March one 36. >> Yeah. 61 on salary for 36. >> The question the question is >> those are coaching salaries. Those are sponsor salaries. Those are their salaries in
02936 that is there for sponsors and stipens for coaches and sponsors. But no bus driver salaries are in there. >> There should not be. >> Okay, I'll look at that. >> Yeah, I do believe that there's >> you as >> that's what I was asking. >> Well, y'all let me say it for I mean this is the third time. So if I'm not articulating it, then ask the question. >> I got you. >> Bus driver salaries, >> transportation salaries should not be setting in any other function other than transportation. >> I 100% agree. Okay. And so the thing that has moved to the best of my knowledge, >> gas, >> it's gasoline. >> The cost of travel has moved to a, as Mr. Gallen said, a centralized method because we feel like that is more
030efficient. We are trying to make the district run more efficient. And we're not going to do it this year. It's going to take about three years to to smooth everything out. But as you notice in uh function 5, no, try to see where you put that. And in function 34 uh and and in function there are vehicle purchases that are put in there. Dr. Shu has put vehicle purchases in there. It is cheaper for us to buy vehicles for employee travel. And so that's another shift in the budget uh that's happening to make us more efficient that we buy school vehicles, we travel in the school vehicle is cheaper than paying employees miles. We're trying to be more frugal and stretch that money. And so there you're seeing some movement in the budget on those
031things too. >> Are those athletic buses or Suburbans? Traveling Suburban. >> They're vehicle. They're cars. Suburban. We have six suburbans currently. Two of those Suburbans are well over 150,000 miles. >> Yeah. >> So, what we are trying to do is purchase some four passenger because right now we're having staff that are traveling two or three people taking a Suburban, which does the best in fuel mileage. So, we're going to we're going to mix up the fleet by adding some four passenger vehicles um >> to be able to to be able to offset that expense. The reimbursement rate as shared with me is come has continued to increase per mile and so it cost us more money um to pay uh someone to drive their vehicle than it would be to take the your vehicle. >>
032Me? >> Yeah. >> Got it. >> So, you're riding with us next time, Tim. That's That's got to be >> Yeah. Tim's making money on this. >> I don't know about that. >> He's enjoying his solitude. >> Yeah, that's true. >> Solitude. >> And his truck's a gas hog, too. It probably gets worse mileage than the uh Suburban. >> Any other questions about option 36? That's >> also just clarification in function 36 that is also student travel for when they go to out of state trips. So So you'll see some of that with CTE because they have to budget money for out of state or state um and some of those things. So 36 isn't just fuel, but it's also hotel rooms for those extracurricular organizations. >> Lights. flights, hotel rooms, >> and that went
033down. >> So, yeah, I kind of >> that begs the question, you know, it's $150,000 decrease. I mean given given our you know the pursuit of excellence and you know you know reinforcing success considering our specifically our softball volleyball this last couple years. I mean I would expect I'd expect travel and fees 64 line 64 out of 36. I wouldn't see I wouldn't expect any decrease in that unless there was inefficiencies that were identified. Those went through. >> Say again. >> Those went through. >> Well, >> those >> are there are there going to be less less trips? >> We are not in debt. >> We're not no anticipating less trips. Uh yeah, they I guess the question is why why did it decrease from 600,000 to 47,000? >> To to be honest, y'all, you're
034you're looking at in budget versus incumbrances. >> Oh, okay. Well, I hear you. >> I mean, because let let me say for the for the crowd here, there was one human being that come to the budget meeting that was paused on their request. And how many how many meetings did we have, Clint? >> Two days of >> Yeah. >> every 30 minutes. >> 14 meetings. uh one person was paused on their request and and once the revenue becomes clear, then it's put back in here. And so the bottom line was to the best of my y'all can correct me if I'm wrong. Was anybody denied anything that they were that they asked for? >> Yeah. >> Anything in the needsbased budget was anybody denied? It was one but >> well it it was paused not
035I mean it was temporarily >> and then it was added back so everybody that came but I think that their request was all approval too I think that they had you know looked at things as frugal so yeah no no one was denied so who whoever built the needs from those sponsors and everything may just be a deal too I don't know how the 24 25 23 3 24 22 23 budgets were made. Sometimes if they're historic, then if you spend if if I look down here and I spend uh where was that Jeff? It was 60 6,400 $600,000. If that's what we've been spending, we've been putting in budgeting for the last three years and we've been budgeting 600,000 in a historic budget. The the the type of budget that is is you just
036put $600,000 down. But this was a grassroots from the bottom. What is it that you need >> and estimate that and then bring that need to the budget? And so when you build it from the ground versus what we've done in the past, >> we might not have been encumbering. I don't have skyro, but we might not have been encumbering, but $450,000 too. So >> Okay. So that that 457,000 is the best guess with the meetings that was presented to you through somebody's analysis with those extracurricular clubs. >> Exactly. >> You know, we did try to build some consistency amongst travel with folks going to conferences and whatnot. And yes, we did build consistency in there because look, if if if >> if if we have a assistant principal at Fairview Jewel and a assistant
037principal at U House Creek, then we ought to be budgeting about the same for the same conference that they're going to. >> Yeah. >> If they're going to Tessa then and and one is spending 2,000 and one's spending a,000, something's wrong with that with that deal. So we tried to standardize the budget and say this is where everybody's expectation is >> cheap versus sweet. >> Also Dr. Hawkins if I may. >> Yes sir. >> So cheerlead that 36 account also cheerleading had to budget for buses for going to the different events. >> Dance team copper same thing. Band same thing. So that money that was in that 36 account for them to travel for those extracurricular purposes, that money was taken and moved into transportation because that's where it was. >> Okay. >> So >>
038when Dr. Hawkins talks about the efficiency, >> what they would have to do is they would have to then turn around and fill out a transportation request and then put in a PO, which would then trigger the business office to approve a PO. and it created a bunch of unnecessary steps. Now, what they do is they send in a transportation request and that's it. >> Cool. >> It doesn't hit the business office because it's already in their budget. Once they refuel, it's already there. >> Yeah. >> So, it's taken eight or nine people work to now just one person from the campus or the club to transportation and that's it. There's no more hands or no more people involved in that. So, we think it's going to save. That's much much better than what I
039used Yeah, that's much better than what I used to do. I had it do a transportation request, give it to my athletic coordinator, then they go to take take transportation, then it goes to the business office and yeah, >> that whole process is now cut. Transportation request only approved by your the athletic director or that and then there's nothing else. the business office doesn't have to be involved in it except for when they have to get more fuel. We get more fuel and then we put in the expense. >> We did sign a fuel contract this upcoming year and we signed it early in the summer before all the craziness in the Middle East start happening. So, we saved a good chunk of money there. >> Good. >> You know, we also talked to our
040staff u about using district transportation as opposed to taking their personal vehicles. So, you know, we're trying to reduce the amount of PDM that we're paying out to our staff. And like Jimmy said, um, you know, we're trying to purchase smaller vehicles that are staffing so they're not using a big suburban for one or two people traveling. So, those were some factors that went into those numbers going down as well. Um, any questions about function 41? Moving on to function 51, maintenance and custodial. um historically that uh function has been underfunded and we've run in the red um for a couple years in a row. And so um working with Jimmy and um his staff, we increase that budget about $500,000 so that we're not running in the red at the end of each year.
041>> Function 52. Any questions about function 51? How often was it over budget in the last few years regarding 51? >> I I need to speak for the time I've been here. I know it's the last two years in a row it has been underfunded. I don't know prior to that, but the last couple years has been underfunded. >> The contracted services were less than what we've been. Does that mean that we've reduced some of the contracted services that we >> doing more of those things in house? >> In house. Okay. Quotion 52 security. Um our police our contract with city copper scope did increase in the prior year. So that's part of the increase there. Um supplies and we do have stipens and things that come out of that account. >> How much are
042the SRO? That's what I I saw on the agenda >> there three I believe they went up about >> 338,000 >> I think it's on next week's agenda is >> yeah it is >> a lot of supplies that we buy for security are custom fit to each officer and so that as an additional cost can't just go out buy a generic body armor suit it is custom fit to each one of our employees is >> are we still paying for the uh stuff for the uh CC CCPD also their equipment stuff? >> So the city city doesn't >> they've taken that out of that contract so they don't charge us. All we're paying for is the salary and benefits. >> Okay. >> The use of the vehicle um their equipment. The city is eating that
043cost. >> Okay. >> But we're we're discussing that to Monday. Right. whole contract with our SRO's and whether we proceed or not. We're discussing that Monday. >> Yeah, I'd like to on Monday. >> Just want to make sure. >> Any questions with regards to function 52. Um, function 53. I apologize. The increase for last year this year looks like it's $6,87. So once again there that's $338,000. Um but at the same time that contract services it might it it's been budgeted at 125,000. I don't know where that number come from. It it was a budget last year. It doesn't, you know, you can budget under budget and so >> well what populates just that number like what? Yeah, >> a human. Yeah, a human being put in there. Hey, that's what it was. And so
044it was probably historic of that's what was in there and it's different. >> Auction 53 um down a little bit where it had been from the prior year. But again, that's just based on our meetings and the needs of those staff members. Function 61, community services. Um, I kept that number the same. I would need to do some digging to really find out what we use those funds for. Um, What? >> Function 61 community services. >> Yes. So >> that's impact. >> Yes. >> That's what Okay. >> And then function 99 is our appraisal district contracts. That's with Goreo County and the appraisal district of Bell County. They had some slight increases and so that came out to that number 369 369,000. So overall uh fund 199 given our revenues our expenditures we're about $250
045difference um in the plus overall for 199. Uh moving on to 240. This is working with our child nutrition department. Um, some of these numbers may change as we uh get more clear on our salaries for our child nutrition department, but we feel good about the numbers that we have there. So, they'll break even this year as well. Any questions about 240 on 240? >> Heard lots of good things about the providing meals for the kids this year. >> We're excited about that. We really are >> breakfast and lunch. >> Yes. >> And then fund 511 is our debt service and you know you'll see in the proposed budget presentation we make it we make our last debt payment August 15th this month and after that the district will be debtree. >> Pretty impressive. >>
046It is >> very impressive. Any questions about the budget? Anything else I can maybe answer for? No. Okay. Moving on to the proposed budget presentation. You have a hard copy in uh in front of you. It's in black and white. It's cheaper to print that way as opposed to color. Um so our property taxes are broken into uh two different categories. M is our maintenance and operations which is you know how we keep the lights on and uh keep the buses rolling dayto day and then INS is our interest in seeking and that is to pay off bond debts. Um again from the state they pretty much tell us what our tax rate is going to be and so what we're proposing is which is a reduction from the prior year um by.1953. We won't
047have any INS taxes added to that. Um the next slide shows the appraised and total taxable value of the properties and again this is a combination of Corell and Bell counties and so that's just looking at two reports and combining those numbers to present that information to you. Um looks as though like taxable value market values are down just a little bit from the prior year. Any questions there? Moving on to property tax revenue. Uh this is just a list of the top 10 taxing entities in Corell County. HB is number four. Yes. And some of these other names are apartment complexes, property management companies in our our area. Schedule the debt you see as a year ending August 31st. We'll make our final bond payment on August 15th. And then for next year we
048had as of today comments concerns about >> it sure was a lot easier than I >> was it. >> Oh my goodness. Nobody we had to make all those decisions. I mean, I hate that we lost the control to do that, but you know, we went we went up on a regular basis because we needed to. Um, but, you know, we don't we don't have any discretion anymore. They've taken away the state. >> Um, I think, you know, not everybody's adopted their tax rates as of right now. There are some districts out there July one budgets, but um as we get through August and school districts um you know accept those um you know I would suspect we probably have the lowest tax rate >> of anybody within 50 50 miles tax farther than that
049>> because of >> a lot of it. Yeah. Yeah. questions, comments, concerns. All right. Um, we have consideration and possible action to approve approve the proposed tax rate that Click just gave us for 2025 2026. Any other comments or questions? Yeah, I'm just I'm just concerned with you know this is our budget for you know this year 2526 and um I would have seen I would like to seen a more aggressive stance take care of some of the needs that we've already identified. I'm also concerned with the fact that at the elementary school level we've got a student teacher ratio of 20 to1. Now um you know those those are my concerns. >> You think 20 to one is too too high? >> I do. I don't but I mean personally I don't >> I
050don't I don't >> I think it's wonderful that we don't have I mean on a regular basis we used to have 23 24 kids we had to >> 30 to1 >> oh yeah I mean you can go back a few years it was 35 40 to1 >> I mean that was that was a different world that we lived in and I understand everything that you know goes into these decisions but >> I think 20 to one is darn good myself. So I don't have a problem with 20 to one. >> I don't either. >> Those teachers are competent. And I know that we have, like I said, I understand it's a different world. >> Well, it's a guess. >> It might be 15 to one. >> That's that's the question. Not every elementary classroom is
051going to be 20 to1. >> But you don't know how many kids. >> That's that's the key. How many kids are we going to get? >> And we may have to make some. I mean, you don't you don't you there's just very >> well I'd expect that at the high school level if it's 28 30 33 to one >> but in in the past there's been some decisions made that the state says 22 to1 okay right basically and we've had teachers in at the elementary level go over that but that has to be approved by the board to increase that and usually it's it's really uh very much top-notch teachers not every teacher at the elementary level. If if that's the case that we have to adjust the classroom size is going to do that.
052It's it's going to be though a top teacher that knows how to handle more than 20 to one or 22 to one or whatever. And and you're right, Tim, at the high school level, shoot, Mike will tell you, we we had people class with 40 in them at at some point in time, too. >> The discussion was elementary, >> but it was elementary. Yeah. Right. But uh but elementary that that's going to eb and flow, I think. based on is what Dr. pocket says how many kids are we going to get >> and we won't know that number until you said the end of the month >> 28th >> or after we adopt >> I mean kids are going to come to the school and after about the first two weeks then the then the
053you start to see some consistency in the enrollment pattern you really see consistency in the enrollment pattern after Labor Day. >> Yes. after September. >> And so then then you'll kind of know how many kids is going to come to school and you start turning your attention to ensuring that we're supporting them and ensuring that they do come to school through you know whatever means that we got to do that support uh accountability uh you know motivation or whatever whatever it may be. But those things drive drive your revenue. And if y'all want to set a a student to teacher ratio at 12, 15, 20, 25, you're capable to do that as a board. But, you know, we didn't designate any funds in fund balance to reoccur for that circle in the drain expenditure. And
054districts across the state don't function with that business model. uh but you can set whatever business model you want to. If you set a 15 to1 student to teach ratio in January, then in February we will start the process of hiring to meet that 15 to1. Um but >> where we were folks, there's nobody that does that. But you're welcome to do it >> but spending money. TEA and the legislature have determined, I don't remember how years ago it was, that 22 to1 is the optimum size. And uh I think that any teacher can handle 22 kids. At least I've seen that. And uh I've got a a daughter-in-law right now that's teaching and last year she had 25 and she did fine. She said 22. I can handle 22. I'm a competent teacher. And
055I think the since the state has said that that you know if 20 they have 20 to one that's that's a pretty good pretty good number. >> I think the state has said the maximum right is 22 to1. Yeah. I don't you explain to me where it's optimum, right? And I I counter that as >> you know that's that's your example, right? That's familiar example famil aspect would be okay. That's that's your famil example. Then I I'd like you know show me the the challenges that she or she does not have. Right. Um, she go I'm I'm going to go back to we had the discussion you and I had, you know, had a discussion about student teacher ratio specifically at the elementary level. Um, we had a young, excuse me, the individual give us
056a staffing study. He talked about, you know, he made his recommendations. Um, I'm all about setting setting, but my concern is 20 to one. You're talking about 15 to1 12 to1. That's not anywhere where we're at, right? I think >> for some classrooms it was >> it was right >> and for some grade levels it was >> I can't can't help it certain grade levels, right? But you know can't help. >> Yeah, we can we can we can set it and hold it to wherever that it that the deal is. But y'all is set nothing as a board now. Okay. There's no policy, no regulation or anything like that been set that that that we have to operate with. And so if you want to set that, then send that. >> Yeah, you you can
057set it wherever you want to set it. It will drive your budget. Like I say, 83% of this budget is in staffing. And so you you you can set that. Just know that that you know, you lock in your budget. But you do that in January. You don't do that in August. I mean there's there's nobody there's nobody going to come. We got we got positions open now. >> Well, I just it's too late, right? But I mean but obviously there's been there's been adjustments >> Uhhuh. >> that's been made since that staffing study. >> Uhhuh. >> Right. >> Yeah. >> Cuz it's 20 to1 now. >> Yeah. >> I I I don't think the superintendent has the authority to spend you into bankruptcy. I mean, and if I and that's why I'm saying you
058have to vote if you want it lower because I'm my my job is to balance the budget. It's financially irresponsible for me to keep bringing you deficit budgets. And I know you say, "Well, it's never a deficit." Well, that's true, but who in life operates off of a deficit budget? I I can't unless I'm approved to do so because who's going to get the blame? Superend >> superintendent don't get the blame. Where all our money go? >> Okay. So that blame superintendent to spend it. So So and and the superintendent's response is here was my directive from you as the board of trustees. I if you want me to run a deficit budget, then you've got to put that in in the constraints in which I operate with. And that's on on the board agenda
059for for this next meeting is discuss superintendent constraints. If that's a constraint that you want me to operate with, I mean I mean I I kind of I kind of like never was one, but I kind of like the marine mantra. You know, you tell me to take the beach head and I'm going to take the beach head, but that's the clarity in which administrations need to run with. Otherwise, I keep bringing you deficit budgets and when you have no more money, then uh >> what you made a comment about bankrupt. You spend some bankrupt. Yeah. We're nowhere near that, right? >> No, but if we over the last over the last decade, we've managed to a cure, right? Accumulate a heck of a fund balance. >> But you you you you designated that money
060to be spent >> and it mainly A lot of it came from impact aid that we were getting. >> And so if that money spent a lot of it >> then there's no millions. >> No, not a few hundred thousand. 300,000. >> I'm going to say >> disagree. >> Jeff said something to me about um elementary school ratio and I've got a ton of people that teach at the elementary level and I talked to all of them and they're all good with the 20 to1 ratio. They're I mean every one of them was good with that. You know, I don't want to have 25 kids, but 20 to one is great. >> I visited with two of my former students who are now elementary teachers, and both of them are perfect with with the 20.
061Well, 22. >> 22. >> Well, if they show up and there's 18, there's 18. If they show up and there's 22, there's 22. It's just it we're talking a lot of theoreticals because >> our enrollment is not consistent right now. No, it's not. >> If anything, it's declining. And so, you know, that's And then you throw in a priority charter. You don't know how many of those kids you get. You don't know how many of those kids you don't get. So, there's a lot of unknowns right there. That's right. >> So, you have to operate from the administrator standpoint from some type of conservativism. And if and and if not, then you seven have to direct where the line is because I'm not jumping off the creek. you know, and jumping off in the creek
062until, you know, you get or to jump off in the creek. So, >> and I want to keep giving raises. I mean, I I think that >> Well, it goes Yeah, absolutely. We We identified last month, we identified a deficit that you provided us of our non professional staff >> that we should be addressing. We know that there are certain capital expenditures that we could execute today to fix in this district, right? There's, you know, renovations, there's construction, additions, and none of that's on this budget because you don't you don't renovate out of M. you renovate out of fund balance and bonds and borrow money. >> But the but if it's not on if that comes up in play, it's going to be you're going to tell me that's not part of the budget. We're
063going to have to approve it. I don't understand why >> no matter no one in the state to my knowledge budgets renovations out of M. Renovations are are fund balance hits that you've saved over time in order to buy capital needs or you reach into a bond and the community votes and says no the standard in which our kids is currently going to school is not acceptable and we want this renovation done and they vote to raise the tax rate. But um we we've identified things and I think they're setting to my knowledge it we're we've talked about is they're setting over into assigned fund balance and so those don't come through the M budget. Those are monies that are setting that have been assigned. Does that make sense? >> No. it it doesn't um
064so I'll go back I'll look at our last budgets and what we approved for deficits and everything else because I I disagree with that. >> You disagree with that's the way that schools operate? >> No, I disagree with that. But we can't put our projected needs on this budget. Just because just because just because it is it is ML funds doesn't mean you've got multiple revenue streams here identified, right? just addressing your M funds. You're you're only when when when we do when we've done this budget workshop, it is for the maintenance and operations of the district. It's not for capital outlay. That's why you have that INS function there. >> Yeah. That's y'all. That's the way it's done every I don't you can I mean I I don't I'm trying to figure out how
065to explain it differently, but that's that is I if you want to build an addition to this building, you wouldn't budget it in your MO budget. >> You separate them under a. Okay. >> Yes. So you you you would put it on another agenda item and in order to do construction is as you saw on the baseball softball uh conversions the first item on there is designate a construction method and so you you there's general contractor there's uh design build uh there's construction manager risk there's construction manager a all those things are in the education cup and and it is by law that you designate that method and then from that method then the administration brings you a quote based on that method or if it is like construction manager risk then you have to
066you have to employ a professional service that then brings you bids and you act on them and so that's a that's a that is a separate um function of the board agenda in which you execute you you'll get there. This just isn't the door you go through. >> Okay, >> if that if that makes sense. This is just operating. I guess I'm trying to break it into analogies. And if we have a vehicle, you know, this is the gas, the tires, the driver, uh the oil that goes into your vehicle. But if if you want um a new bumper or if you want uh you know to switch from a four barrel carburetor to fuel injection, then you would go to your savings account and pull that out and put that in there. >> Anything
067else on that item? I think it would be appropriate then to take a motion uh to approve the proposed tax rate for 2025 2026. >> I so move >> the maximum >> I'll second it >> the maximum >> y'all. So now as discussion >> sure and so discussion is is that that's the maximum tax rate. It can't go any higher but it can go lower and then you approve uh the tax rate on the 28th just for everybody's >> right. So this is >> this not approved this approve the maximum part. >> Yes sir. Is this the maximum that that and then that'll run in the paper notify the community uh taxpayers and then we'll come back and do a public hearing on the budget and then consider uh the budget and then consider the
068tax rate to support the budget. We have a motion for the maximum proposed tax rate for 2025 2026 by Mr. Wilbur. The second was Miss Copelan. >> Um all those in favor please say I. >> Yeah, we're going to do it one at a time. Just let me do it this way. Everyone, >> whoever's in favor of that plate, please say I. >> I. >> Okay, we'll go from here. If you'll just say I or n for this one. I >> I Okay, so that motion carries. >> Next, we have consideration and possible action to approve the bid for bank depository. >> So, the original contract was with National Bank in 2017. Uh National Bank became Kane's Bank at some point thereafter. Uh but we have to um and we've taken advantage of the opportunity
069to renew that contract in two-year increments in that last um I think you can do that three times and the last time we were eligible to do that it expires on August 31st of 2025. And so um you know I put an RFP package there's lots of resources on TEA's website that I use their templates and whatnot. Um, you know, we're required to bail that out to the four FBI insured banks in Copper Scope and so I bailed those out the end of June. The bid was posted, it was open uh June 25th. Those were to be submitted uh by the end of July. Uh we had one bid come in from Kane's Bank, who's the company we currently banks with. Um, you know, in that bid, you know, we have to list our activity
070to show the volume of activity that we do with the different banks. And, um, Kane's Bank was the only one that sent that bid to us. Um, you know, that cost us approximately $10,800 each year in banking fees. Um, so long as we maintain a $3 million budget, um, balance in our checking accounts, we acrew a little interest on that. And so, um, you know, we have a great relationship with Bank. Um, Helen Bar, the branch manager. Um, I have her personal cell phone number. We ever have any issues, you know, I call her, email her, and she take good care of us. But, um, unfortunately, we don't have more bids to choose from. Um, and so, Kane's Bank is the bid that we received. I I really think um you know based on the
071fees and whatnot that that we pay them, it's it's almost um I don't know how much money they really make off of us. >> So why do you think that we only have one bid? >> Well, I only see one bit by the timeline. >> That's what I mean. Why Why do you think >> Sometimes it has to do with um the regulatory uh folks make them have so much cash on hand. Uh so that it you know when what was it in 20 uh 18 or so along there they redid a bunch of the banking regulations. Anyway, they have to have so much cash on hand and in some degrees in some bank sees it as a a burden. >> They don't >> because they have to have that much cash on hand that
072if you walk in and Arthur walks in and says, "Show me this much money," you can they can show you. And so, um, it it may be that some of the other banks around here are full of that type of, you know, >> customers >> of of of portfolio that's sitting out there. And, uh, and so if that's true, they don't want to take on anymore. And then some some just don't want to fool with fool with the whole regulatory audited part of that, too. So, >> next question following that, what would we do if we did not have a bid? you would go outside of the city limits to solicit that. >> Okay? >> You know, because there are some small districts in the state of Texas that may have one bank in their,
073you know, in their city limit. Small may not have any. So, in that instance, they have the opportunity to extend their net, so to speak, of potential banks. >> All right. So, um, we have a chance to go ahead and take action to approve this bid for bank depository. Would anyone like to make a motion? >> Make a motion. >> Second. >> We have a motion to accept the bid from Tim Trager and a second by John Gallen. All those in favor, please say I. >> I. >> Any oppose? Same sign. >> So, we'll start with Tim and go around. >> I. This is something new that we have to do now because our wonderful legislators >> um they're doing a lot of interesting things. So >> any interesting >> policies uh for draft that
074I have seen um some of it there's really nothing you can do about it but please take a look at that. Questions let me know. We will post uh the agenda uh for public tomorrow. Uh we're still working on a few minor things to get it ready. Uh but there's there's some things to grapple with that you as a board are going to have to make some decisions on. Some of them are one sentence long. >> So you send them to TEA, sir. >> Or to our attorneys. You send them to TA or >> I've got the the uh rule making stuff back from TA and TASBY and then I've look I've had attorneys look at ones that I know are >> up before September 1 to ensure that we're in compliance with that. Um
075but as I was saying like one of them is is that uh we will begin meeting after the close of the business day on all meetings. >> We will not be able to meet during the day for any kind of meeting. >> I think there is an exception too. >> Yes. The exception for emergency meetings. >> Wow. uh you know if you have an emergency meeting and there's no timeline but outside of that all meetings will generally be done >> after 5:00. >> So we're going to have to make a decision on >> after >> really. >> Wow. >> So but there's a bunch of this stuff that you can >> Yeah. >> along the along the back. >> That means legislature can't meet till after 5 also. >> No, that mean that's why >>
076I'm just saying that. No, >> I'm going to flee the state. >> Rules for thee, but not me. >> Yeah. >> All right. >> So, with that said, we'll adjourn our meeting at >> Oh, I'm sorry. >> I wanted to clarify. When I calculated uh students to teacher ratios at prek through 4, I calculated based off of a 22 to1 ratio >> and then at 5 to 12 is a 25 to1 ratio. But that's on a sporadic model too. >> Correct. >> Yeah. There there was like four different models and so that's that's what was utilized in that. So once you have good numbers on what I use and so the board decision to go with something else that'll be based off of that. >> Okay. Thank you. >> Apologize. And I'm not sure if
077I said it, Monica, but the last motion did carry. Okay. All right. Um, we will go ahead and adjourn our meeting at 1:12 p.m. Y'all have a good day. >> That's great. >> So, Monday, our workshops were time. >> Yes. through the month of August.