001Okay. So, it's 6 o' [clears throat] and we'll call the meeting to order. So, I am the temporary chairman and um I just want to make sure that everyone that is president has signed in. If not, it's right over there. So, we will need a nomination from the audience for a permanent chairperson. nominate Catherine to be the permanent chairperson. >> I'll second that. >> Is there any other nominations? Is there any other nominations? So, all in favor say I. >> I. >> Opposed? Motion carried. So, I will now introduce Rick Gerky. He's our board of treasurer and he's going to read the treasur's report. The Berlin School District operates on a physical year running from July 1st through June 30th. Expenditures are greatest at the beginning of the school year when most supply and equipment
002orders are received. The following is a breakdown of various funds needed to operate as an educational entity. Fund 27 includes all special education expenditures to meet the debt service, community service, and operating expenses for the 2425 school year. A gross tax of 7,119,311 was levied and certified last November. Certified last November. Of that total, $4,799,98 was used for general fund operations, $400,000 for community service, and 1,919,43 for debt service. At the end of the 2425 school year, the district has 4,147,2727 cents general fund equity balance. What this means is if all expenses owed by the district were paid and all revenues owed to the district were received, the district would have $4,147,2727 balance. It is proposed that a tax levy of $7,713,338 be levied for the 2526 school year. Of the total amount, $6,20,37 will
003be general fund operation. 1,126,337 long-term debt service for the 2013 referendum covering the addition to Clay Lambertton Elementary remodeling projects at Clay Lambertton Elementary and High School, plus the new middle school. $166,964 for short-term debt service to cover the nonreferendum high school roof replacement project and 400,000 community service, community recreation and continuation of police officer. >> Thank you. Okay, so now I will introduce Trisha Kustoky, director of business services to present the budget hearing. >> [clears throat] >> Good evening. The purpose of this budget hearing is to share essential budget information with all resident electors for your review. Please note that the school board will formally approve the 2526 district budget at their regular meeting to follow this hearing tonight. So, we as a finance district finance committee um have thoroughly reviewed this budget and
004have kept that committee informed of all changes. Tonight, I will provide a high review for you. For anyone who would like a detailed breakdown, I'd be happy to set up a private meeting. Just reach out to me afterwards. So, let's start with our main operational pillar fund 10. That's our district's general operating budget. And you can follow along starting on page six of your booklet. So the budget totals before I go into exactly here, you will see that the revenues and the expenditures both budgeted for 2526 come to 20,415865. no 20,415,865. So we are bringing to the board a balance budget for 2526. So where does the district get their revenue income from? So starting on page six, what is on line 10 all the way through line 59 on page seven in highlighted blue
005in between them? That is our categories of revenue. So the largest category of revenue turns out to be our local revenues which is the 200 series which is line 12 through 18. What is included here are the property taxes, student fees and resale income that we take in. Next, if we go down to lines 33 through 40, these are our state revenues. These consist mainly of state aid payments and special grant money. Then we move down to the 700s which is line 41 to 49 are federal sources. These are mainly for specific um programs like our title one, title 2 and title 4. What I'd like to point out here is you will notice that there is a significant decrease in 2526 compared to the last two years. What this is is the ESRE funds
006that dropped off that we had planned for and knew about. So those are no longer included in district revenue for 2526. So then if you turn over to page seven, you will see on line 59 that all of these revenues, there's a few other sources that are listed there, will equal that 20,415,865. That's what our forecast to bring in for income is for 2526. So where does the district money go? What kind of expenses do we have? So we will see those starting on line 60 with the green all the way down to 82. This is broken out by functions. So there are three function areas that we look at. The first one is instruction. So from line 61 to 67, what does instruction programs look like? This is our core area. So it is
007it covers our regular curriculum, our vocational and physical education and all other co-curricular activities both academically and athletics. Then we move down to our support services line 68 to 77. This area ensures the smooth operation of the district including counseling, health services, administration, transportation and building operations. And the last area is our non-program transactions line 78 to 81. This would be what the school's interf expenses. So on line EB2 again the expenditures equal 20,415,865. So that is the biggest portion of the district's tax levy and budget comes from. Beyond fund 10, the district operates several other vital funds that you'll see listed on page 8 all the way through 10. So I'm going to go through each one briefly and tell you what it is, but I'm not going to read the figures to you.
008So fund 21 on the top of page eight is the area that we track donations and specific school level activity accounts. Fund 27 which is um page 8 through page nine at the top. This is our special education fund. This fund is dedicated to special ed programming and it does operate similarly to fund 10, but in this case it must zero out at the end of each fiscal year. Fund 10 transfers funds to this account to supplement the special ed aid we receive for these necessary programs. So if you remember when I talked about expenditures in fund 10 in the inner fund transfers, this is what goes into 27. So in fund 10, it's an expense. In fun 27, it's a revenue. [clears throat] Then we move over to page 9 and you will see
009that in the middle of the page from lines 168 to 179, it's listed as funds 38 and 39. These are our debt service funds. Fund 38 is our non-referendum. Fund 39 is our referendum. So this area is dedicated to solely making those scheduled debt payments. Fund 46. So you will see capital projects. There's a fund 41, 46, 48, 49. This district has only a fund 46 and it's used for long-term capital improvements. It's for major long-term building and infrastructure projects. You will notice in this fund in 2526, it's the first time that we have expenditures listed. Then we move at the bottom of page nine up to page beginning of page 10 is our fund 50. This is our food service fund. This is where all expenses and revenues related to our meal programming are
010tracked. And then the last one on page 10 is our fund 80 community service fund. This is the fund that supports activities that benefit the community such as the community pool, swimming lessons, the ropes course, and partially helps fund the police resource officer. There's [clears throat] one other fund on page 11 um that's listed separately. So it's our fund 73 pension and other employee benefit trust funds and this is the fund for postemployment benefits for staff members. You might ask why is it not like the others and in the same format? Because um DPI does not structure 73 into a board action when they approve the budget. But it is something that we have to bring to your attention at our budget hearing. So away from the book, the item that directly impacts our property
011owners is that tax levy. So the total tax levy the district is requesting for 2526 is 7,713,338. This total amount is comprised of three main components. Fund 10 revenue limit. The ask is 6 million20,37. This is the largest component and is calculated using a state formula based on student enrollment and the district's property tax base. The revenue limit sets the maximum amount that a district can collect through property taxes for general obligation operations. Then the second component is those debt payments. So again fund 38 and fund 39. The ask is 1,293,31. And this is the sum of fund 38 which is $166,964 which again is nonreferendum debt. And then fund 39, the referendum debt for the middle school and the Clay Lambertton project totals 1,126,337. And the third component of this tax levy is our
012funding community programs. The ask is 400,000 just like last year. This helps support the pool, new programs, swimming lessons, and the ropes course to continue. Are there any questions? If not, that concludes the budget here. >> Whoops. I think I took your paper. Thank you, Okay. So, if you could go to the part we're going to do the resolution procedures. I'm not going to read them all. I'm just going to kind of direct you to where it is. So, is there a motion for number one, the tax levy as stated on page 15? A motion in a second. So, move Second. >> Is there any other discussion? If not, all in favor say I. >> Opposed? Motion carried. [clears throat] Is there a motion for number two, legal proceedings, as stated on page 15? Motion.
013>> Make a motion to approve number two. >> Is there any other discussion? All in favor say I. >> I. >> Opposed. Motion carried. Is there a motion for number three to set salaries of school board members as stated on page 15? >> I'll make a motion. [clears throat] >> Is there any other discussion? All in favor say I. >> I. >> Opposed. Motion carried. Is there a motion for number four, the reimbursement of expenses expenses of schoolboard members as stated on page 15? I'll make a motion for number four. >> Second. Great. Is there any other discussion? All in favor say I. >> I. >> Opposed? Motion carried. Is there a motion for number five, the reduction of school board members as stated on page 15? >> Second. >> Is there any other discussion?
014All in favor say I. >> I. >> Opposed. Motion carried. Is there a motion for number six to set the annual the next annual meeting? And I just want to make a point to say that the booklet says 2025, but it really should be 2026. So we need a motion to set the next annual meeting as stated on page 13. I'll make a motion. Second. >> Is there any discussion? All in favor say I. >> Opposed. Motion carried. Thank you. Okay. So we're to my report. I will keep it short and sweet. Despite the challenges of declining enrollment and budget constraints, our district continues to move forward. At the upcoming policy meeting, the board will take a closer look at the school report card where we are seeing modest but meaningful improvements across several areas.
015These gains, though small, reflect the positive impact of our ongoing initiatives and hard work happening throughout our schools. It is a reminder that progress is possible even in tough times and we're celebrating. The board would like to extend our thanks to the administrators and staff for their for their continued work to improve our schools. Thank you. Must >> I need a motion to adjurnn. Oh, is there other business? >> Okay. And I need a motion. Allison and Nick. All in favor say I. I. >> Opposed. Motion carries. Thank you everyone. It's