001Perfect timing city schools. It is September the 2nd, 2025. Let's have a brief period of silence and we'll follow that with the pledge of allegiance. United States of America and to the stands nationy and justice for all. >> Well, the whole time >> that's how I feel. Let me show you. >> Good evening everyone. >> Good evening. >> Yeah. I have a motion to adopt the September 2nd, 2025 regular board meeting agenda. >> So move >> second. >> All in favor? >> Anybody opposed? Or may I have a motion to approve the minutes of the August 19th, 2025 regular board meeting? >> Second. >> All in favor? I >> anybody comments it brings us to item sixformational reports from our CSFO Mr. J. Good evening sir. >> Good evening. >> Yes sir. Good evening Mr.
002Chairman, board members, superintendent, ladies and gentlemen. It is my privilege and honor to bring the financial report through June 30th, our ninth month of the year. And I would like to start off with something different tonight on that. And that it's what I'm going to refer to in the future. If you like it, is a as a financial dashboard. And what I plan to do is highlight two to four items that we'll look at in more detail later. But I think three items to highlight for this time period is the flattening off of sales tax. There at the top there's the last four years of sales tax. Then we'll talk briefly about instructional expenditures. How twothirds of our general fund budget is an instructional and instructional support. Thank you, Chris. And then last but not
003least, and something that we're very, very proud of, and that's that our general administrative expenditures across all sources of funds are 3.8%. The state recommends five. We have now reached a full 1.2%. That may not sound a lot, but in over $150 million budget, close to $190 million. Now, that's that's over a million dollars. So, that's that's real money. And um again, 3.8% an 8% a 1.2% reduction. Again, may not sound a lot, but that's that's hundreds of thousands over a million dollars. So, now into the um kind of a recap of what we'll see. It's property tax, car tag tax, and sales tax. And I will start with the property tax. We have um we collected a little bit in June and we think we've probably have wound down now. That'll probably be the
004last month that we received property tax and we have met our budget for FY25 in property tax. Car tag tax a lot lesser amount but equally important to our local initiatives. Uh this is coming in right now at 2.5 million about the same amount as last year. slightly above and we fully expect to meet our targeted budget amount of 3.1 million again that's car tag tax sales tax I mentioned earlier the flattening off and you've heard that over the last two or three years now I guess but um you know we think SSU in fact we know ssut has got a lot to do with that I don't know if you saw in the news but I believe effective I think yesterday the groceries tax went down a little bit a quarter of a percent
005or half a So that has to factor in some as well. But you can see we were slightly behind last year's. Not enough of an amount to be concerned at this point. But we are concerned about the long-term effects of SSUT, which is affecting our budget to the tune of about $5 million in SSUT tax. That should be on this report. That's not. Here's our general fund management report. General fund and nothing out of the ordinary and in fact we are tracking right now good budgetarily on our expenditures. The target through nine months of course would be 75% of the budget and you will see that uh we've spent 72.6%. That is good. I've got the little bus uh I guess you'd call that an emoji up there. the bus um on the on the
006report. That's to show you when you see that 81.9% in auxiliary services, that's the buses that we bought back in April and May. That should trend out over the next few months towards year end and kind of level off and end close to budget hopefully. Otherwise, nothing really out of the ordinary. I find it interesting that our current year uh expenditures of 11,666,000 is real close to the amount from the prior year. So that that's a good thing. Over on those two right hand columns uh under expenditures, here's our overall all funds report, exhibit F2A, as the state calls it. And this is the form that we actually send to the state department of education. I'm going to piggy back on the next slide off of this slide to focus on something that you saw
007earlier on the financial dashboard and that's our general and administrative services. So, so far what that means when you where you see that arrow pointing to the 5.2 million on expenditures of 139 million in total, that's 3.8%. That's excellent. That's probably the lowest percentage we've ever had, at least as far as I could go back on the records. which is over 22 years. Mr. Chairman, with that I will conclude the financial report through the month of June, but of course be glad to take any questions. questions. I would like to highlight you know central office too big but also think I recall correctly at that park data review session that we one of the lower school systems if I remember correctly. >> Thank you. Thank you. Team effort. Item seven motions resolutions for first reading
0087A. We will now receive discuss first reading of the FY26 budget for system. >> Yes sir, Mr. Chairman. This is the budget presentation proposed budget for FY26. I'm going to read this preface which is provided by the Alabama State Department of Education if I may. This document is presented to aid in the communication of financial information to the general public and to solicit input into the budgeting process for public education in the Tuscaloosa City School System. The attached proposed annual budget is developed for a fiscal year beginning October 1st and ending September 30th and includes funds received and generated from state, federal, local, other, and other financing sources. All budget reports are prepared in accordance with generally accepted accounting principles and comply with reporting requirements outlined in the financial planning, budgeting, and reporting system for
009Alabama public schools. The budgeting process is designed to develop for the school system a tool in order to provide an overall plan for the use of financial resources that will best serve the needs of the current student body and to encourage the concept of sitebased management. With the implementation of sitebased management, decisions of the use of the financial resources are to be made by the systems personnel responsible for accomplishing the desired results. In addition to the financial plan presented in the proposed budget, the school system is required to submit to the state department of education nine other operational plans. These additional plans are as follows. capital projects, student transportation, professional development, technology, special education, at risk students, career and technical education, federal programs, and school safety. A housekeeping matter, as this is a public budget
010hearing, the first of two. To my right on the table over there, you will see you will see a response to review of proposed annual budget. This is a state provided form and if somebody would like to make written comments or input to the budget, please do so. There's a pen and some of these forms on that table again to my right. Now to the budget presentation. This is October 1, 2025 through September 30th, 2026. A little bit of background on this budget and the timeline and the process. Ordinarily, I would say we spent the last um seven to nine months working on this budget. In this case, it was 12 to 14 months. The reason I say that is uh we mentioned that the referendum last September. And before that happened, we had um
011we had to decide pivot points on whether if it passed or if it did not, which direction we were going. So this budget's really been about 14 months in the making. Of course, the referendum did not pass, which turned us to personnel reductions starting literally the the day after the U referendum. I put October there, but we really started before that. And that process has been ongoing and has shifted a little bit over time. And one reason it has shifted is the other items that I'll mention here. The board um lowered the reserve policy from two months to one and a half months. I think that's huge and will be an asset going forward. In April 2025, the legislature approved an advancement in technology fund. Again, that's one-time money, but it is significant and we
012are able to use that in many different ways to help our budget. Also, and something new, and we'll touch on it a little bit more later, we touched on it in the board work session a week or so ago, is the new raise act. That's recurring money. Uh, and we'll talk briefly here in a moment. I'll have a slide on the raise act and what areas it touches and the amounts. Also, last but not least is our current budget is tracking well. We just saw that. So, I think that was a good lead in. Our current budget is slightly below what we intended to spend. We always budget conservatively and that's going to pay us dividends come year in and then going into the future. our state funds and the biggest component of our budget
013is the state foundation program and I know you are familiar with that and it is based on student count average daily membership also known as ADM there's a look back over the last seven or eight years or so of our um enrollment it's increasing so we've got an increased amount from our state foundation program and so I just kind of want to give you a look of what our enrollment is which drives a lot of our funding Overall, our budget revenues are here. The state there on the left, 46% that's basically state foundation program. So that makes up 40 46% of our budget. Federal 12% and 42% local. When you see that 42% local, that's what we looked at earlier when we looked at property tax, car tag tax, and sales tax along with we
014get an appropriation from the city. And um so that makes up our local funds. Speaking of local funds, again, there's a breakdown of how that looks. 45% property tax, 43% sales tax, and 7% city appropriations. and then a small sliver some other items on that financial dashboard. On my previous presentation, we talked about how twothirds of our expenditures in the general fund were salaries and benefits. You kind of see that right there broken down of what that is mostly in teachers 59% um principles 5% and then in that 29% you've got a lot of categories that's almost like a catchall anything from bus drivers child nutrition program lunchroom workers administration our trades and various other miscellaneous categories but again the bulk being teachers the raise act this is new to the fold I think this
015is a a positive really good thing for this positive for the Tuscaloosa City Schools and that we check I think four of the five boxes that the raise act touches poverty special ed English language learners and gifted there's a breakdown of those amounts you see poverty being the biggest at 1.1 million special ed $98,000 and that was a um that was a good help to our budget this year it was a net uh increase to us of $1.7 million dollars. This slide you've seen, I guess, every year I've been here, and I will continue to put it in there because I think it's very important. Those local funds that we talked about earlier, this is where they go. And uh this touches a wide swath of things that are unique and special to the Tuscaloosa
016City Schools. And always like to show show this slide and kind of give you an idea where those local funds go. And it can't go without saying the progress that we've made in the classroom. If there's a theme for this presentation tonight, if you don't remember anything, I hope you remember ROI um of what has been returned to the students, the parents, the citizens of Tuscaloosa in higher reading proficiency, increased college and career readiness, uh verified post high school plans and extracurricular activities. Here is the form that we will send in to the state of Alabama. The um there's our summary budget across all funds. And if I could just summarize this and I'll be glad to open it up for questions, comments. And in summary, this budget strategically pulls from a previously built up
017reserve to project a twomonth ending reserve balance of approximately $26 million at the end of FY2026. That is a half a month above your board policy of one and one half months or set another way $6 million above the board policy. Also, the projected ending reserve balance is $13 million above the state required one-mon reserve. With that, Mr. Mr. Chairman, I'll pause. Be glad to go back to any slides, take any questions. >> All right. Thank you, Mr. Duke. And remember, this is a first reading. The second reading will be when, Mr. Duke? >> Next Tuesday. The 9th. >> So, this September the 9th, next Tuesday will be the second reading and we will be asked asking the board to approve this budget in the inter. Are there any questions or discussion? >> All right.
018Hearing none. Thank you, Mr. Duke. We look forward to the final presentation next week. >> My pleasure, sir. >> All right. Item number seven is receive the revision of policy 5.10.1 over. Dr. Cameron, good evening, sir. As I understand it, you'll ask us to wave a second reading. Is that correct? >> Yes, sir. That is correct. >> All right. Thank you, sir. If you'll go ahead and make your presentation. >> So, uh, this is the revision of policy 5.10.10 10 making it available for all non-probationary employees. Uh the policy review committee um were they were okay with this policy revision. So we're presenting it tonight for approval uh with a waving of the second reading. >> Okay. Uh board first of all may have a motion to wave the second reading. >> Second. >> All
019in favor? >> I also wave the second reading. board may have a motion to approve the revision of policy 5.10.10. >> Second by Dr. Karen Thompson Jackson. Questions or discussion? And as I understand it, Dr. Cameron, we're revising the policy to basically be in line of how we were practically operating anyway. Is that correct? >> That's correct. >> Yes, sir. >> Any additional questions? Call for a vote. All in favor? >> I. Anybody opposed? That'll be approved. Thank you, sir. >> Item eight, consent agenda items 8A through 8F. Board, may I have a motion to approve? >> Second. >> All in favor? >> I. Anybody opposed? Those will be approved. Thank you, board. Item nine, regular agenda items for final adoption. 9A approve the superintendent's recommendations regarding changes in personnel. Dr. Cameron. >> Yes, sir.
020I've got superintendent's recommendations regarding changes in personnel. Also have a supplemental list. I'll go over both with you. Starting on page one, you have six resignations. One new classified personnel, one rehire of a classified personnel, two transfer of certified personnel, two 2526 Stowa contracted employees, 12526 Eastwood Middle School athletic supplement, 14 part-time extended A tutors, 12526 volunteer coach, and one supplement for teaching during the planning period. Okay, for the supplemental list, you have one resignation, one new classified personnel, two reassignments, three part-time extended day or sorry, five part-time extended day tutors, four supplements for teacher during planning period, two 2526 Stowa contracted employees, 7 2526 Northridge High School athletic supplement, and one contracted coach for 2526 All right. Thank you, Dr. Cameron Board. Are there any set aides for a separate vote? Last call for
021set aides. Hearing none, board may have a motion to approve. So moved. >> Second. >> We have a motion. We have a second. Do we have any questions or discussion? By number only, please. Hearing none. I'll call for a vote. All in favor? >> I. Anybody opposed? Those will be approved. Thank you, sir. Item 10, unfinished business. We don't we do not have any to attend to. General announcements. We'll have a called board meeting next week. That should be 5:30, right? 530 the region's room where we will also um vote on the budget and there will be a board work session immediately following and then September 16th will be the next regular board meeting. Any events that the board would like to bring to our attention this week? We all survived Erica's birthday, right? >>
022Erica survived her birthday. Thank you all. >> You're welcome. Hearing nothing further, we will stand adjourned.