001order at 7:03 p.m. on October 16th I first want to thank you all for the flexibility and changing the schedule I suspect you all prefer doing it soon rather than being in person I had atite schedule today so help me out Mike that being said the of Saving Time let me turn it over to you we can started with that okay uh Ken do you have happen to have the uh reports handy if not I can pull them up we all have copies of oh you do okay yeah so we uh the last time we met we were focusing on the closing of June um and being that it is now October we would typically be reporting out on the end of September so rich you and I spoke after the last board meeting and
002I uh agreed with you that we should present the financial statements for this month as um as the end of September so that's what we're looking at we're looking at the financial statements for the period ending 930 24 which is the fiscal 25 year um just a quick note on the narrative you'll see um if you were to have looked back at at the prior two months you'll see that this month's expenses um jump quite a bit and and that's because in July and August we just have our full year staff so September is when we start seeing our um our full staff our full payroll uh come in um and that's that's also reflected in uh the first document the general summary uh you'll see that salaries jumped up for that period to uh
0037.4 million which is um typically where our salaries fall at about 3 to three and a half million per pay period so for the month um ending 9:30 uh total expenses came in at 13.5 million um and that gives us a total year-to date number if we include July and and August of 18 million uh three and that's against an annual budget of 1675 and if uh if we remember back to the original appropriation the budget was 160 million and then we had received an extra 7.5 appropriation so that's where the 1675 comes from as opposed to the 160 million that that we um thought we were going to have at the close of last year um we do have uh incumbrances a year to date at at 121.5 that number uh incumbrances will typically
004go up throughout the year but can fluctuate down as well if we um uh if we close POS or if POS change so that number is uh constantly moving but um typically that number um will will go up as we add incumbrances and then decrease as we either close POS um and or uh those POs become payables and they act and then that expense winds up in the um in the actual year to date expense and a month to date expense uh and those numbers together uh lead us to a 27.6 million dollar favorable budget variance um we are still very early on in in the year um we're only reporting through September so um we do anticipate that number to to change in come down um and I think we said in the last
005board meeting in a perfect world that would come down to um to z0 C uh at the end of the school year um on 6:30 any questions there before I move on Mike can I ask a question I'm on the page that says the general fund summary yes and so um and I have to start out by saying thank you to you and Angela the report um was um something that I could digest and understand so thank you um the last line says undesignated yes and we have budgeted 500,000 for the um undesignated what is an example of what would go in there so I believe um at the end of the budget season last year there was still a um an unknown about the Academy's opening so um I think John put in 500,000
006there and if you remember there was some also in the 24 budget um just in case we um incurred additional expense this year um it's kind of a placeholder I'm not really a fan of showing it that way um undesignated makes it seem like it's in no man's land but it's not really yeah so and and we don't want it well no this is uh for us um we don't want it to seem that we have access we don't it's going to be used in other words yeah I think undesignated is probably um a misnomer or it's okay a bad use of terms but the the word the reason it says undesignated that's just a system default we use um Tyler a Tyler Technologies product and that's just um the the title that they assigned
007to the code where we stuck that money but it's not necessarily um undesignated I guess I think what happened is when we were doing the budgets last year he worked his numbers out I think it was $7 million and when the actual number of 7.5 came he had completed the work and $500,000 he had not allocated so you can call it undesignated or unallocated okay um Mike I do have some some questions one um we're going to have to Bone up as we said in the last meeting don't take offense to my comments um but the the narratives have got to improve and be be a little bit more immediate when we get into the the current year in in describing And discussing variances um the the information on the three months and and the
008the three months actual and the difference between the SE this year and last year the $2 million basically a million dollars of that was attributed to salaries and the other million dollar or 775,000 was in a bracket called um enrollment inact uh equipment and I and I see in the budgets between the two periods this year we have $91 Million last year at the salaries we had 86 million so I could understand the increases in the expenses uh but in the enrollment impact we have 4 million 4 million 7 and last year we had 1.2 million so during the course of this year we're going to have to go through and understand basically what's in these particular numbers I I'm also terribly Disturbed and that's a polite word but show the budget at 167 500
009that's not our budget that's our spending F our budget $160 million and I thought we had talked about presenting the budget at the $160 million and 7.5 separately in this case here we have no understanding of where that where that onetime money from the city is being spent we don't know where it's budgeted we don't know how much is being spent against it and that's going to go away at the end of this year so we go to prepare our budget this year it may even take confusions as we had in previous years as to what the increase is but neither here neither there we have to figure out where that $7.5 million that we got last year what we spent it on and what's going to be missing next year that we're going to
010have to account for so I'm really disappointed that it was done that way I I'm almost at a point where I'd rather you back out the numbers and show it separately or at least to be able to give us an accounting as to what makes up that $7.5 million and then as we go along to the expenditures against it what really bothers me is for three years in a row we've had financial statements that basically were worthless know the first couple of years there were problems the last year you know and I was part of it we're being told that the the end of the year may come out marginal forget the stuff in the beginning of the year with that ad hoc nonsense but in the last number of months we were talking about
011and holding our breath that the year in variance could be maybe negative but we were more you know more optimistic that are we positive and all of a sudden from June we have a positive number close to $5 million that's one hell of a swing from something that's telling us that we're going to be pretty pretty close now how how did he get the five he got 719 excess he got that $1.4 million which I'm questioning that and we'll discuss that privately in a different situation then he got that 2.5 Milli for the uh not incurred or yeah not reported but not incurred on the insurance so these are big numbers and I feel when we go to the the when we go to present our current budget this may just come back to to
012particularly bit us but we're going to have to get involved in explaining the particular uh particular variances that uh that we have yet this particular year it's uh it's not going to hold that we had in the past you know we had people that said the budget was made and that wasn't here didn't know where the the the account or the the accounting was done the only way we're going to know where we stand and and not get not get misled by what's in these variance is that $1.4 million came out of the blue came out of the blue in one conversation that we had at the finance meeting with that Aaron other than that there was never any mention to my knowledge during the course of the year that this number was in there
013and wasn't utilized and was making that you know wasn't even part of a discussion that we had so I I I think we're going to have to to you know sharpen our pencil in in terms of going through these numbers so we understand a little bit uh a little bit better Mr janelli uh Teresa has her hand up Teresa go ahead uh thank you folks um do we have the number of the uh out of District students um the money that we've uh get from them coming into the system do we have that figure not readily available now do we know how many students came in um not off the top of my head but um car I believe that Kelly could um run a report I believe that she has it is that correct
014are you are you referring to special education specifically or just in general I thought with the uh that program where we were out of District students come into the system and we get paid for for for AIS for the magnet yes oh yeah so that's yes we we can we can definitely put that together we have a the number of students that attend AIS and then there's a reimbursement for the number of students that we get um from the surrounding participating towns that's yes that's thank you yep I think picking up on that car too I think the official data is October 1st will it perhaps the next board meeting you release the official numbers tell us what the the enrollment is and the increase or decrease sure yep if you go to scheduled and
015you go to that's number but it's the uh it's the line number summary where you show the the variance by number looking at Mr Jay I'm sorry to interrupt before we get down to that can I ask Mike a quick question about the the your the summary at the top there sure um Mike thanks for for the report um I'm just looking for a little bit of clarification from my own knowledge you say in the report that as year progresses will anticipate additional items will become encumbered and drive the balance downward so are we referring to like maybe like hiring people and those positions then become like part of you know like part of the encumbrance for like a salary line or something like that yeah sure that that could be it um one that's
016very common that we see is um additional um people that are identified in special education that are not identified now um or perhaps even a settlement once we get that information we then encumber it drive make the encumbrance go higher and subsequently the balance go lower okay and then you follow up saying there will be additional expenses that the district incurs that won't be encumbered that'll lower the fund balance can you give a couple examples of that yeah sure so um the the uh famous example is like um referees for the high school game um that's not something that um we necessarily know ahead of time um another one is um at the end of the year the graduation amount um that remains unencumbered okay thank you sorry Mr Jay I'm all set mic I
017I look down at your summary and you and you're looking at The Irate encumbrance and I'm looking at the line numbers three4 the way down where it says people Transportation I see you've encumbered pretty much the entire budget you have where you only have a small balance that's left over but the line below it Transportation special ed got .7 million meting you got $2.7 million so have to be spend is there a variation in the way you sorry to interrupt rich but there's noise going on and I can't hear what you're asking yeah I can't hear either okay let me repeat you'll have to repeat in the schedule where you have the line numbers and you have pup transportation that an encumbrance of $6.4 million based on a variance that you have left it appears
018that at this point you've encumbered the entire budget which would makes perhaps make sense the line below it where you have transportation special ed you have a positive balance left of about $2.7 million is there a difference in the accounting of the encumbrance where one you would fully encumber the the budget amount or or I just don't understand the why one is so different than the other yes there there is um and Ju Just to um just can you show me where you are yeah the page is not number um it's the third page of the line item about 3qu quers of the way down thank you yeah Rich so the the regular Transportation um line that's listed as Pupil Transportation um that that's our sta contract so that's relatively um relatively known for the
019year whereas um the transportation for special education that actually happens um separately we we account for it separately those requisitions and and POS are determined by special ed and entered in and as we get them in um so okay all right that makes sense slightly different where you going understand mechanics if you go to the next page when you go down again you know pretty much three quarters down you look at the categories for fuel for buildings at this point here three months into the year you've got a negative $7,000 and then each of the the the utility cost you had you know wide variances you've got a negative 70 you've got a positive 162 you got a positive 600 and some odd thousand um and then for gas gasoline fuel if it looks like
02034,000 is is if I read this and I I have one of if I read this I could suppose one or two things that if these are actual cost and liabilities you have currently and by the end of the year we're going to be blown out of the water or number two you've encumbered contracts you have and and it would make sense for some of these numbers that they they appear as they are but why would we have fluctuations like this yeah the uh the encumbrance uh that's entered in uh is entered in by accounts payable um and that is usually a reflection of the previous year so when they go to put that that encumbrance in they'll typically take that whatever the expense was at that particular time and increase it by a few
021few percentage points so it doesn't um necessarily always line up exactly with the budget the the budget itself um as it stands um can use some reallocation so in other words the 167 million and I know you you said it's 100 60 million the reason it it appears is as 1675 is because that's that report just comes out of the system so it's just pulling the total the total number we have out um but we can peel that 7.5 out um manually um moving forward um typically budgets you look at the previous year um and the expenses um by here we have by GL number and you would allocate that 167 million 167 half Million by previous usage and in in some cases what we're seeing is when the budget was created and uploaded that
022wasn't necessarily done so we're in the process of reallocating some of the accounts um to more accurately reflect um actual expenditures and how they appeared in the GL system last year and when you get down to Electric the start wood act and you got a positive 600,000 622,000 left or are you saying that you're anticip based on what you said and the mechanics of how you do things but you're saying that this year our budget was considered to be higher be cost of whatever the the Cy was and increased cost but last year's actual came in a little bit less I that are these is this the same theory that that you that prevailed yeah it's it's an estimate um uh electricity uh I don't know if you remember this this um was kind of
023the reverse situation that we had last year um electricity and um heating oil gasoline um are kind of the inverse so we see typically a higher amount of usage for uh like things that were are fossil fuels and things used for heating we typically see that starting to ramp up especially now you know we had the first Frost um today so we'll see those expenses going out but electricity is um usually for a large majority of it is for air conditioning which we're not going to see maybe until um May and June so we'll see electricity definitely will Spike but um for right now based upon what we're paying now um You Will relatively favorable um and and also another side to that is um timing is always an issue with our utilities um we
024we're on a cash basis so we report as we pay them out and sometimes they don't send bills um in time for us to get them in and paid to reflect in the financials so you'll see sometimes they'll be very low expense for utilities and then the next month it looks like we get walloped or uh double charged um and that's just a matter of timing yeah wouldn't for a better reporting in the way your system works I mean you don't do a curls but but in situations like that where you could have swing in different numbers would it be better to throw in a purchase order that would represent what perhaps that that you're you're missing so that the you don't have the large swings in these numbers from month to month I mean
025it just Foods the thought yeah I mean we we could certainly look at that I think that's you and I think along the same lines um in the in the fact that that's kind of like the acrel method right it's our it's our best exactly yeah um so that that would kind of be a way to move more toward in a acrel basis without actually acre things would be to manipulate the the POS um you know we could actually put the requisition in for the exact budget amount um but that might not necessarily be helpful because you're just going to show zero VAR yeah that that that doesn't make any sense you sort of caught between a rock and a hard place and when you do this stuff it's sort of a hodge podge as
026to what you're putting in for an encumber so I could understand that but the cleaner we make it I I think the better it is for us to understand yeah and and our um our AP system the person that works in AP is uh very diligent so as she's paying the uh say electric invoices she knows what she has in there for for a purchase order so she sees that purchase the the invoices are starting to Trend upward when she sees that she'll bring that into me we meet um once a week and she'll say I don't know if the acrel the um um encumbrance that we have in there is any longer appropriate it looks like we might need to increase it um so those encumbrances for those are not necessarily set in stone
027the the other thing in the interest of having more clarity and us being a little bit more enlightened to what was on you had mentioned earlier that you could back out that seven points I I don't be an opinion the ad but no no not at all to me to me it's important that we know what's going away car is going to have a problem coming up with justifying budget numbers you know again uh and we could look to the $7 million as to how we spent it this year uh and what we spent it on and the fact that we need it again next year so if you can do that that that would be that would be great um the the uh and perhaps you and I can get together go through certain
028budget items because if it's that 4 million dollar figure for the enrollment um whatever it's called the enrollment impact that's a big number that's like saying climate um you know I think we need a certain we the board needs a certain amount of Education as to what's in these numbers case so that we could at least understand them so that when we're looking at the numbers we could understand them and then talking other about this we don't have to go through every every line number or budget item that that P here um but it's it's for some of the large ones where they're sort of big and have big numbers um I I think it's important and maybe when you're back out at $7.5 million it may shrink you know some of the of classification
029Rich Wanita has a question and I have a question after her okay so my question is for Mike um Mike where it says the GL number can you um is that the same thing as the account string yeah uh GL just standing for um general ledger um and yeah that that's the account string so you'll see like the first four digits of these are one z0 two and that's signifying that it um represents funds in the general fund um and then the next two you'll see are all zeros and that's the Consolidated so each um each deck or each location has their own um two-digit code uh and when we add up all of the two digits we signify that with a double zero um and then the next ones are the actual um account
030string if you will so some start with 51 those are salaries 52s or benefits um where we're looking right right now um they actually follow right along with the um summary page so the 53 is personal Professional Services so on and so forth but um yeah that that is the account string that we use and So eventually that is that uh the required we would use that for the required reporting for the state yeah okay um at some point are we do we have anywhere in our budget reporting and maybe that's a bit you'll have to let me know if that's a bit detailed um that we can actually get down to where we can tell um the school the subject the you know that sort of thing um is that an additional breakdown of
031a line item yes so that's not um wasn't something that was typically um done before but right in conversations um with the rest of the cabinet one of the things we talked about is um not not only budgeting um but doing projections and and Reporting out by site so site specific so each site knows how they're doing and and I think that that would be um tremendously helpful to see how everyone's um allocation is and how they're spending their money um we're not too far away from it um I have some reports that I've already extracted and started working on um we're not quite there yet but I think that's probably going to be one of the the most valuable things that we do this year is um budget by location and then take each
032location into a Consolidated budget and then we can report out on Consolidated financial statements okay great thank you thanks Rich um so Mike a couple questions for you um I noticed that uh teaching D regular is on here in two separate line items um is that intentional and can you give me some understanding of of you know what function it serves it's on the first and second page of that of the line items so yeah so they are actually two um different accounts um one is 51016 and 51 106 so going back to that um idea of that being our string for whatever reason um Tyler has decided and we can we can change this but Tyler has decided by default to call that the same thing teacher- regular um the only difference I see
033is it looks like there's a space um which I'm I'm not sure I'm not sure why um they would use the the same one okay but it is for two distinct Paul yeah um a majority of our teachers uh $4.1 million for the month is sitting in this teacher regular the 51016 so when I do the um the budget allocation cleanup I would be very inclined to look at who is in that second one that's appearing uh and it looks like it's a very small amount and unless there is a good reason why they're separate I would be inclined to to um consolidate them into uh to one line okay great um and the same thing occurs for Professional Services but I assume that in that case that there might actually be two very distinct
034uh functions yeah there there may be um two different reasons it's uh 53023 and uh 53323 what was the second one 53323 ah Professional Services and Professional Services that's so yeah that is um that is the same thing the there are two separate strings um but for some reason they're they're named um the same thing I I don't necessarily uh love the descriptions that are given to these names but um I I live with them um but again um going back these are going to have to be um the budget as a whole um I'm going to have to to complete that exercise where I look at how the prior years expense was allocated and then reallocate the budget um one item I'll point out which was probably the most unsettling to me is on
035the first page there is a line called printing part-time uh and it appears that we are over budget $4.3 million in parttime printing um so this is exactly what you're talking about I had to dig down into that shrink and find out um who exactly made up those numbers and then I had to work backwards with payroll to find out okay of these people um why why are they there um and it was after a day or two that we realized that the the people that are in that have actually nothing to do with part-time printing um which I I think is originally designated for a position to high school um that was taken out those people um that are in that part-time printing um that are encumbered there were taken out of the sr3
036so what happened is when sr3 went away um I guess John needed a place to stick them and said well let me put them all in one place in a code that we don't use and then I can reallocate them and I don't I just don't think that that step happened yet they never got reallocated okay yeah so some of these um line items do have to be um reallocated but I'm just hesitant to do it without knowing exactly what's in each line and why it's there sure um and I have one more qu quick question and that's um for line ATM 544 rentals um I see that we've got a a year- to-day budget of $642,000 of which we've already spent 166 what do the rentals cover I just want to make sure you
037know because it looks like we're supposed to have a you know some money left over in that account but if we're spending at that rate um I guess I'm wondering if it's something that's seasonal like tents or something like that yeah so rentals I think refers to um space that we rent out um and Cara you might be able to speak a little bit more about this but I believe this is um Rich jalbert's department where there there may be um a building or a room that's rented out and there are certain expenses that are associated with that so we created a separate account for example um perhaps we have to pay a janitorial overtime um to have someone clean up after an event so that's where um that expense would lay but there is
038offsetting revenues that we get from rentals and those sit in our um Student Activities is actually a separate bank account for um for rentals that that offsets that okay I'm just just to add to that I'm I'm looking through my emails now because I know earlier right when school started just before everybody came back there was an expense and I think those attributed to the high school there were some repair and um DHS is one of the primary places that gets rented out for all sorts of things um so I'll go back into my into my emails but it but I think that we did incur some costs um at the beginning of the year and I think it came out of the rental fund so I'll go back and look for that I know
039um Carol one of them um Rich had mentioned was that um I I believe it was the gym floor gets um quite a use um out of it and he's going to use some of the the rental funds to make repairs and things like that right so again based on the qu the type of questions you're hearing it it's going be us to go through this or or do have you go through it and clean it up so that big numbers or stuff that have generality in it we're a little bit more AB breast as as to what you know what it includes um the the other thing is getting back to the Varian is when you look at your health insurance and get down employee benefits there yeah I guess this is a function
040again of the process by wish you encumber the numbers right exactly it's that okay so again I understand okay that's basically you know for the first blush you know I I think for first three months we know there's not that much activity in the first two months and we start to gear up later on but I think if we nip these issues in the bud we you know to start out we have a better year that we could you know have an understanding as to what these uh as to what these numbers mean Cas yeah I I agree and I I typically use uh this process the the budget um to start uh rolling forecast and that's kind of what uh in my history I have used to build the the following Year's budget so
041we really look uh forward to having this kind of ironed out because that's how we're going to move forward in um and start creating that that Baseline budget all right um can I move on to the the anybody have any other questions on the operational budget I do okay uh the figures for salaries does that include the people that we hope to hire this year the budgeted numbers yes question okay so okay thank you Mike can I turn to the the the grant schedule yes that is another um topic of discussion at some point in time what I'd like to do sit down with you and perhaps organize this in the fashion basically perhaps a type of brand stuff like that or maybe having the dendon uh that explains a little bit not every Grant
042but the major grants is what it does but there's one up here it's the one two the fourth number seven it says not used and it's $1.6 million what is what kind of it okay I could assume something but I questions want to be to you what is it yeah so um and and um Angel if you want to chime in here I will I'll let you but so we have um each Grant has its own number um last year I don't think I displayed the numbers that you see to the left of the grant but this year um I decided to to include them um because very very commonly um internally we refer to Grants by their numbers um and this number uh seven uh prior uh to this year wasn't used um this
043is a new grant that was added um and kind of like the strings that we talked of before um where you have to go in and actually manipulate the in the system you'd have to manipulate the description to actually um change what this is um we can rename um any of these Brands this one in particular just has to be renamed but um the 1.875 is a a new Grant um that and added um I think it was this week yeah I think we called it redesign but we can you know adjust the name yeah I think probably when this was run it didn't uh pull out okay that that's fine but to give it a name is something that's good as opposed to not use because what I I what came to my mind
044was excess money from some grant that you had last year that you didn't spend it was a carry over what just uh that's the Federal grant the award that we got for um you know High School redesign so we did you know we did get a an award from that that was what we that's that $1 1.87 million for curriculum work Project work around second language Learners at curriculum access related to the academy um rich I do I do want to point out something um about this report that angel and I were discussing um Tyler is is interesting in in how reports out what the budget is um we're told that Tyler Rolls some of these numbers forward so when we start the year we don't necessarily know exactly um what the budget uh is
045going to be approved for so for example um the first one you see Alliance I think um Andrew and I were talking yesterday they need a little bit more information so it wasn't um it wasn't quite approved we put our best guess in here some of them um roll forward um and we have a ticket in with Tyler because that's um not how it should be um and one of the one of the um things that stuck out to me um that I wanted more explanation on from from Tyler is if you look maybe 15 down you'll see um number 37 says Esser 3 um and it's listed at a budget of 7.7 million with no expense and no encumbrance um and as we know there is no budget for sr3 so the system automatically
046rolls that forward and we need them to um un automatically roll those numbers forward as we start to plug in these um these grants numbers and in a similar way um Alliance is showing a budget of 4.236 out of Tyler and that's not the number that we entered uh not the number that Angela entered but that's the number that's appearing in thr for we're not sure why that's coming out on on these system reports but um we're working with Tyler to get them corrected and then as grants get approved um we manually um adjust these so for Alliance we should know what our alliance funding is going to be for this year at this point right yes so I mean the when you get the grants is it's based on not necessarily a cash receipt
047put it that way but based on what you're looking to get regardless of the installments that that you get is that the way you put it in yeah and and I think I think we need to work um when we work on the general budget I think you and I need to discuss how this report is built because I I think that um the grants budget could use um a little bit more uh description so for example some of these grants are are one-year grants some of them are two-year grants uh some of them have an end date of uh 6:30 some of them have an end date of 9:30 some of them have an end date of 12:31 that's not really reflected on these reports nor nor is um the carryover separately listed and
048and to me in my opinion I I think that the the way Tyler produces this report it can be um kind of misleading so I think we need to work on um the gr the grand fund summary report um and and kind of Bulletproof a little bit y I agree you know it's something that in the past never really looked at or discussed and you know to your point now having here a $7 million number which is really an erroneous number um you know it doesn't make just doesn't make for a very you know a good a good a reliable schedule one thing I want to point out is on the alliance I'm going to ask that for the alliance brand since it's such a significant significant brand and Alliance in the past you may
049know or may not know has usually been a catch all for us it's sort of been a Saving Grace for at least my feeling for us to to capture some of the costs that we underfunded on okay and that that carat that that the luxury is now pretty much closed and but make a long story short I'd like to see a breakout of the budget on the alliance I I think that's important when you look at the totals here know if that number is close I don't know if the number is 42 whatever the alliance number is if that's the correct number or not it represents a significant number relative to the total of the budget and I think we should have an understanding as a board as to what is in there and then
050acrost against it so that's something again we could work to to to modify and and to to open up a little bit so we are all knowledgeable as to what's you know what's in there for too long of a period of time you know we we never knew you know what we shuffling around so I I think that's something we're going to have to work on you know put on the agenda to to clean up as well as trying to organize the grants in some sort of a fashion as we talked previously you know whether we organize them by governmental agencies orever different form Rich Dr casemiro's got her hand up hi sorry I I've never had a little hand on my zoom I I've never I don't know if it's the version I'm using
051so I apologize um so what if in my um to to the group I did mention that I did want to start to bring that the alliance to the grant to the board um it it hasn't been one that we've done before but should and um so we were going to it was my hope that we would bring it to the board for you know kind of an approval to understand it um at this next board meeting but after I submitted it we did get um a request for some revisions they've inquired us to add a lot more budget task and code things very differently this year so it was a lot more labor intensive and then there was a few pieces on there that for example I I was hoping to get the copers
052um the rest of the copiers into the into alliance and they kicked that back so it's not eligible so going to go back to the drawing board so we're so I'm still revising it and uh and soon as it's revised um and we get that kind of the thumbs up then we'll put it in front of the board the board can see kind of what's in there and how that how that breaks out but that was one of my goals is to make sure that the that the that this group understood what what's in Alliance and what it looks like and car for for us to to to know when you talk about Alliance it's always been my understanding that it's not a free to complete it's not a blank check where they give it
053to you and you know willing to spend it you basically have to document um the the funding source what it's for and follow up with that can you explain a little bit about the the process I was going to say the headache involved yeah and this year is even more complicated um than ever when so it's it's quite a bit so every single dollar that you put in there has to be tracked and tagged to a strategy to a priority to a Smart goal to a percentage to a school and so for example in the past um you know I we have a list like we have all of our kindergarten teachers the mo majority of our kindergarten teachers are in Alliance For example so um we I would create a budget um Nar Nar
054around why it's important to have kindergarten teachers which sounds silly um and then we would uh you know we would we would submit that on a budget line item this year we have to we also have guides counselors uh not guides social workers we have um interventionists things like that and so this year they want us to break everything out by school so H so of all the alliance how much is danber high school allocated when it comes if you pull out all the staff what does DHS get if you pull out all the staff that are aligned like the kindergarten teachers for Pembrook the social worker for Pembrook anything that's related to the Pembrook bucket has to go into a new bucket and tag differently and so the state is now looking and I
055think you're going to start to see that in the reports coming down the state is now looking to track the ROI on all the Investments so rather than here's your $30 million here's your strategies we have our meetings a couple times a year and we have to write a lot of reports every single dollar now is is account accounted for and so what they're looking for is to get a truer picture of how align funding is used by school and by strategy across the state and how that dollar amount feeds into uh probably per people expenditures maybe a more realistic uh picture of the per people expenditure that's my guess but the requirements literally this year tripled in what we have to do to get that Ali Sprint in in shape to submit seems like
056they seems like they finally waking up after 15 years of funding you yeah asking for an accountability any your conversations with other superintend and District knowing that the the cap is coming soon on the The Alliance money that part is there any conversation that or have you heard anything where rum is to to advocate for for this to continue to to increase and and not just St be care yeah I mean that's the greatest concern it's a particular concern to districts like ours U urban districts who are heavily dependent and um you know I there is some discussion around and and this kind of came out at the state level that they were working on and there was groups approaching about you know uh the the concern around you know at least having Cola it
057factored into these these grants so that we can get at least a cost of living adjust adjustment or understanding you know the general wage adjustments across um things but you know that was my concern you know when we presented last year at the budget was that at some point right these grants top out and that we can't overly stuff if you will the alliance Grant with with more salaries than it can handle and then the next year you know that credit card is full and we're we're we're on the hook so um so that's in the approach to the to doing the grant this year you know that's taken into consideration is not is to you know have more one time trying to get some of the cost in which just why I was trying
058to get the copers in there right 6 or $700,000 worth of copers not to put salaries to try to get some onetime expenditures in there to leave a cushion for next year the next year Well POS the possibility of that extra 500,000 that we had there it you know you still get that at the floater yeah I mean I think we're going to be pulling out every stop yeah right you know it's not that we're FL yeah thank you yeah Mike that's pretty much it thums up oh one other thought is going ahead is part of the reporting in addition to what we've discussed would be the the reporting and the accounting we can talk about that on that new bank account that that whatever you want to call it slush fun okay but we'll
059you know we'll deal with that you know at a later date Rich uh rich I have one question go ahead uh do we know what the official um student count is as of October 1 I asked Cara if at the next meeting yeah I I'll get that I and I'll I'll get it to you before the next meeting I'll I'll get the update and I'll just put it in my board uh memo to you guys and I'll also bring it to the to the next board meeting as well thank you yep thank you any other on the financial statements any other questions committee members okay that being said move down to the next item where we have the discussion um Rich I'm so sorry to interrupt I'm sorry uh did we want to make a
060recommendation to the board uh for full acceptance of this or to the full board for acceptance of this report sure can save it to the end but fine we can do it at this point here we have to take a vote on it um I think we just need a motion to recommend the September financial report that the committee recommends to the full board the acceptance of the statement for the jury September 30 I make the motion somebody second I'll second thank so all in favor I I I thank you the second item discussion on the status of the 2425 budget book in the past we were presented with binders that had the budget laid out by line number and then it had it broken out by schools I I know Mike one the amount
061of work that you have relative to the audit and stuff like that I'm not forcing this but I just want to get an idea that it's on the agenda and that book will be provided yeah I um I recall that there was um a budget book handed out I don't know the detail that was inside of it but I know that there there was mention of it by line item it started with the line numbers as you beginning and then it broke it down a budget for each school by line number that was very detailed similar to what you were talking about before one of your conversations yeah I'll see if I can get my hands on an old one and then replicate it yeah as I said it's something that as far as I
062always been given but I'm not pushing for it at this point here knowing the the timetable that you have for the Audits and the consumption of time on that but it's something that U we we should have and be able to follow up on the uh the next item is something I've asked for before and I'd like to just put it to bed by our next board meeting what I'd like to have is our committee meetings our committee members send me an email as to the type of reporting that you'd like to see and then at the next board meeting uh if you could send me that so I could have it basically for the next meeting which I joted down was on the 23rd if I'm not mistaken um I will make an announcement
063that that meeting for other board members uh to see what kind of reporting they want then we could assemble all these ideas sit down with Mike and Cara and see what's practical and feasible to do um one of the things that you know comes to mind is the the Enterprise fund which is a rental fund that to me in the past had significant dollars U so it's stuff like that and there's Tedesco account too a cafeteria account as well but if you can give to the committee members that you send me some thoughts if you have no thoughts just send me an email it says no thought I don't have any thoughts so I I know at Le you gave it some consideration so rich um I sent one at the end of last school
064year do you want me to send that to you again just so you have it all in one place y That's fine okay I have a table here that's proud with papers so I'm not very organized I like papers I like to go through papers [Music] so I'm not an electronic person so the the next item on the the the agenda the update Mike on on the post closing entries for the last phical year you have any particular entries that you're aware of at this point that may materially affect the numbers or does that usually happen basically at the end would the audit is Comm in and audit so far uh there there are um none um the person that runs accounts payable um was on vacation um for two weeks and unfortunately um was
065Ill the following week so I just want to check and make sure that there were no um outstanding invoices that were large that came in um but as far as um audit related entries um we don't have any yet um just simply because they're not on the 2024 um audit yet um we're on the um we're auditing still 23 so there may be um when we get around to beginning the 24 audit which I think is going to be in the end of December beginning of January time frame um there there may be um some post closing entries but nothing as of right now getting back to the typal reporting last year before the end when there was the discussion on the audits John presented a a sheet I forget what it called it I
066call it a report card that sort of listed the request for number of requests to return I forget the name that that you had dashboard the dashboard okay perhaps it would be good on a monthly basis if you could update us on that bring that there I know it changes every day but rather than sporadically you know we could have it on the agenda so to say an update on the audit so it keeps everybody at rest yeah the um the dashboard you're talking about um is actually uh in RSM who's that the audit firm that's auditing us they have their own um proprietary software called Sur link or shur link I'm not sure how to say it um and inside that screen it lists out um how many requests are out there how many
067have been fulfilled how many are still outstanding how many perhaps were fulfilled in returned um and it kind of gives you a ballpark but you're right I mean it changes hour to hour but um I could take a snapshot and share that exactly that's all that is Snapshot so for conversational purposes it's just an update to the board the status is as follows stuff like that yeah I like that too yep perfect that pretty much concludes the agenda item is there any other conversations that any of the committee members or administrative people want to talk about I just wanted to mention rich on on the um 2% account the the non-aps account um it hasn't been set up yet so I spoke to uh Mr Aran at um Union Savings Bank he's ready to go
068um and Cara pompeno has reached out to him to find out exactly what he needs um in order to open that account um typically it's uh it would be the board minutes showing the approval of the board to open that account those aren't quite ready yet um but she's going to work with him to see if perhaps a draft letter is appropriate just to get it opened um so the the account as of right now um although it's been approved is not um technically open yet but um should be shortly yeah and again important to that would be the process as to how that account is going to work in the accounting I just I I'll just add one thing around the the the the counting stuff you know one of the one of our
069goals collectively is to you know create this you know a financial projection so that we can you know better advocate for where we're at and what we need and so I you know I do look forward to you know the the the I believe they're called the chart of accounts Mike all the line items right getting all the lingo down but uh the chart of accounts right has been challenging to you know on a every time I look at it you know it's like what what is in this what is in this line item here and and it's really does take a lot of work to try to um backward um you know dig into what's in each thing so it's not obvious which makes making projections um difficult and so the the I think
070the sooner that we're able to get our charts of account straightened out um and consolidate it a little bit because we have a lot of lines still I think um it would I think it's going to make it easier for us to make those projections and for us to be able to um monitor where we're at across the year so which is important so you know kind of like creating our own running dashboard so that in real time we know how we're going to close at the end of the year you know the the the budget lines the way they stand now and and the way that the charts have been set up it's um because it's not obvious and it's it's not super clear it does make predicting you know the close um a
071challenging task I think so looking forward to that yeah and with regard to that special account too that's something that the in could be done on the you know Sal spreadsheet where you just put in I mean it's not that you're going to have 180 different categories so you know just put yeah well I like the idea of by location um is is important and you know we have we have you know we're still working on you know budgeting things where they're supposed to be and all and all that stuff so you know there were some changes in the way that that those line items were reported and then adjusted in the last couple of couple of years and so I think they're still we're still cleaning that up but eventually we'll get there yes
072good Mike is on it yeah thank you very much are there any other points of interest comments for just want to thank everybody for their attendance and that being said can we have a motion to I make a motion second all favor I