001Good evening. Uh it is six o'clock. I would like to call the January 14th, 2026 Finance Operations Committee meeting to order. Please stand for the Pledge of Allegiance. As a reminder, please be sure to turn on your microphone when speaking and voting to ensure those online can hear you. We'll now move to approval of the minutes. You have received a copy of the minutes in your packet for the December 10th, 2025 finance and operations regular committee meeting. Are there any corrections or abstensions? Okay. Can I have a motion to approve the December 10th, 2025 regular meeting minutes as written? So move. Is there anyone else online? Okay. I will second. All in favor? >> I Okay, motion passes. Miss Molina, did you receive any public comment? I have a letter for supplement for Jonio. >>
002Yes. >> Okay. Commissioner Dantonio and I won't read the rules for public comment. I think we all know them. So, Commissioner, thank you. Just a quick question. Um, and it this is uh since we had our special tri board meeting last night and there's a recommendation and we're entering budget season, right? So, we know those dates are coming up. We don't entirely know the full picture yet because that's going to be presented to the board later this month. But um and I and because I didn't have the narrative ahead of time, the narrative isn't included in our material. So I did letting the the board know that I did request that um Miss Bond send this with the materials next time. So um and she's kindly agreed to do that, which is very much appreciative
003because it helps going back to look at all the data. Um I do see though that the um budget was adjusted that we might have a deficit of um oh that was just in the substitute teacher line but from the last month it looked about three and a half to4 million deficit and I wanted to know if there were any plans to send a letter to the board of finance of the city of Bristol to ask for an additional appropriation before the end of the year. Are there already plans in place to do that? >> Um, I would want to get the answer to that from um, you know, people that I I know that Chair Ponds is not here and I I there may be some answers in tonight's presentation. Um, but as soon
004as I can get um, a solid answer to that, I can make sure that I circle back and let you know and also um, the other commissioners. >> Yeah, an email follow-up is fine. So, thank you very much. >> Perfect. Okay, great. Thank you so much. Are there any other public comments online or in person? >> Not at this time. >> Okay. Thank you. All right. Moving on to agenda item number four, 2026 budget update through 123025. Um Jodie Bond. >> Hi. >> Okay. I'll present the budget narrative um through December 31st, 2025. We are currently, when you're looking at the snapshot, we're currently in a deficit of 6,58575 as we await our budgeted revenue sources such as Medicaid, excess cost, tuition, and rentals. Tuition is driving the def not tuition, sorry, special education is
005driving the deficit at 3,45706. We also are anticipating a budget deficit in our substitute line that includes teacher parah and secretary substitutes of approximately $1 million. Yesterday, Superintendent White, um Commissioner, Chair Ponds and I had a conversation over at city hall with Mayor Zapo Sassu, um the board of finance chair David Mikowski and Diane Waldrin to discuss this probable deficit. Um the city will have to determine at this point if they're going to give us an additional appropriation now or wait until the end of the fiscal year. Um but to answer your question, Commissioner Jantonio, we did have a discussion with them because we want to make them aware that most like even though we're not in a full deficit right now since we do have um unencumbered funds, we do anticipate most likely going
006into a deficit this year. Um, so they are aware and at least that particular piece of it is on the table. I don't know if it actually went in writing um over to the board of finance. I can't really answer that question, but we did have the conversation and I think they were appreciative that we at least, you know, had the conversation early this year. So, and I think that speaks to attorney Mooney's point when he mentioned that the timing can be a little bit um fragile. you don't want to wait until we're in a very very dire state, but also we have to be mindful that we need to know that we're going to be in a deficit and sort of anticipate the areas so that we can advise the city. So, I appreciate
007that there was the opportunity for you all to meet and start having those conversations. So, >> it was a productive meeting, I have to say, and it's nice. So now, and I think it was nice hearing last night too, hearing attorney Mooney say that it's really up to the board of finance whether they give us that appropriation now or at the end of the year. So at least it's out there. It's on the table. It's not coming as a surprise to any >> We can ask we ask. Right. Right. Right. And we'll keep them up to date, you know, as we we're not you could see we're not fully in a deficit right now. Um things change so quickly. So it'll change next month. Um, does anyone have any questions on that particular piece of
008the budget based on the information that we have now? >> Um, and I know that we do have unencumbered funds. Mhm. Are we are we anticipating a compounded effect moving forward based on what we're seeing as a a deficit or perspective deficit now as as we're looking at it in real time? >> Um what do you mean a compounded effect? So which lines? >> Um well we know we use special education. It's it's one that comes up every month. So, we know where we are now and I know that Dr. Martino will show us her data and our the actual spending versus um you know the anticipated where we are now. Are we in are we expecting that the deficit will be >> continue to be compounded? So, you know, it's tricky with special education
009because right now everything that is encumbered is everything that we truly know of right now forecasted out through the end of the year. So, for all of our high-cost students, we're whatever we're anticipating their bills are for the whole year, we've got them in. So, those will always fluctuate because as students move in and out, as their services change, these expenses obviously can change. And we see it every year. you know, we have all of this money encumbered and then at year end usually some money does come back in because we're we're just over encumbered a little bit. So that definitely will fluctuate. On the general ed side where you see we still have 4,27806 unencumbered. Most of that is benefits um or a large chunk anyway is benefits that will go that will be
010fully expended. That's like your social security and FICA insuranceances. So th those funds will be expended. Um there's some money in facilities left out there for maintenance of plant and operation of plant. And I did have a conversation um this week with Pete Fusco and he does anticipate utilizing all of his funds. Um in the past they've pretty much opened up a lot of blanket orders for expenses for the whole year and the city tried to really get us to cut back on that process this year. So they're really opening their purchase orders as we go along. So, we've got a lot of winter still ahead of us. He's going to have a lot of expenditures and then all of the springtime maintenance coming up. So, he will most likely expend that. So, of this
0114,278 that is unencumbered, most of that really will be spent by the end of the year. Even though it's not encumbered, it pretty much is earmarked towards designated purposes. Um there is some salary money left hanging out there that will be um whatever is left for salaries that would go to offset the substitute lines and that million dollar deficit that we're projecting in the sublines is reflective of that money coming back in. So, so there really is not much, excuse me, there's really not much excess to be moving line items when we say >> there really isn't. No. No. >> Okay. Thank you. >> Yep. They're pretty pretty lean. Any other questions on that, please? >> Great. Um the cafeteria report the cafeteria snapshot at December 31st 2025 shows a deficit of 679,715 as we
012await federal and state reimbursement. So those there's always a little bit of a lag time. So they're catching up. Um we served our scholars 38,119 breakfasts, 87,224 lunches and 1,79 snacks in December. questions on the cap. Great. Um, appropriation transfers. I did make two appropriation transfers this past month over $10,000 within the athletics budget. I reappropriated funds um from supply lines that were going unexpended over to the equipment lines because we um we were able to purchase the uniforms that were budgeted but they were budgeted in the wrong line um to keep us on our rotation. So the boys and girls soccer teams at BC and BE girls basketball at BC and then BE and BC volleyball and comp chair uniforms were all ordered. Um, and then within the facilities budget, I did have to
013reappropriate, move some funds around for equipment because I had to account for vehicle leases that were not originally included in that particular line of the budget. >> That's a question there. Um, >> you mentioned that the uniforms were budgeted. >> Um, just curious where that money. >> So, they were kind of in the supply line. >> So, it was in the supply line. So, you took it from the equipment line. Yes. Yeah. Thank you. You're welcome. Any other questions? Thank you very much for that. And I very much appreciate that we're sort of returning back to having um the this pretty much the information that you're presenting is the information that we have in front of us. It's really it's been it's really helpful to have that and we can make notes right on that
014and refer back instead of having to listen to the recording which can be a bit cumbersome and time time consuming and could actually be a a deterrent from getting the information. Um so appreciate that. Okay, now we are on um agenda item number seven pupil personnel services report with Dr. Dr. Amy Martino. Thank you. So, I'll start with the enrollment count first. As of January 1st, 2026, 1,778 of of the 7,874 enrolled students require special education programming. This continues to reflect 22.59% of the BTS student population. You'll notice that as as of January 1st, we've gone down by one uh student in out of district placement. We've also gone down in magnet schools which is now at 87% yet our costs have increased. So I always highlight that because the numbers really don't predict what
015the cost will be. During the month of December 2025 39% of our newly registered students required special education programming at the time of registration. Uh none of the students required out of district services. But I do want to just note that in October I highlighted the number of parent educators that we needed to add based on the students that were moving. We saw a significant number of students who were required in district programs as well as parent educators. I can tell you that that number was five at the time. As of today, we have continued to receive students in. We move in quite regularly. Uh but you'll hear in our budget presentation that we truly have maxed out our programs and we have added 14 uh eras to date based on IEPs and or student
016needs that have come to us in district. Just think that's a really important consideration because those are things that we just don't anticipate. Lastly on this report during the month of December there were 3211 and nine 911 calls. Just question about the paras. Um so we went you said from requiring four paras >> five five sorry had five. Um we are now up to 14 positions. Um we have I would say over the past month and a half >> either received you know an IEP move in that stated onetoone support that we could not uh just reallocate elsewhere. So that in addition to truly trying to keep students home as much as possible, that's the next step in the continuum. So we've had had to add for our own students as well. They're all ours.
017Uh so it's a combination. Um, however, I would be remiss if I didn't highlight that this is now my third time saying that we've had a pretty significant influx of students from July 1 to that December 31st that are requiring a high level of need that um we would not have anticipated. >> That was going to be one of my questions is how many of these paras required onetoone support? Um, and secondly, are these positions filled? Are they were they positions that were just requested or are they positions that have been filled already? So, no, they're they're positions that were posted as we received them. I will say that as of this past week, we had 26 openings of paras, but they're not the same paras that we had open. We always have around 20ish
018positions, but they're different ones. Uh, so we had 26 open, 14 of which are new, some are filled, some are not. But I think it's just pretty impactful to just know those changes that happen throughout the year. >> And since they, you know, by their AP, they need to have that. Are we having subs, Paris subs >> at times? Yes. Um, sometimes we are able to take existing staff and kind of switch and then have parents elsewhere depending on their level and need. Uh, but yes, we have to be in compliance with IEPs. So reducing bound substitutes >> and then there's contractual components to that too when you're moving between parah services you know the type of parah that you're um you know that you're filling the the duties and responsibilities um so there's a
019contractual component to that are we finding it's difficult to fill para positions >> I would say that in September yes we were really having a struggle um I do have to give kudos or shout to Mr. Gabowski who sent a parent square and I think he his and I my email were inundated for about two weeks. Um we interviewed every single person that in that came to us and we've moved forward with them. With that said, I think the PAR group in particular, I know this has seen on spreadsheet. There's so much movement throughout the year that I would say this this this number is a guess, but just from July to today, my department has probably hired 70 positions. There's so much turnover turnover for the pair of positions. I mean, have we been
020able to determine what might be a factor in losing the pair of positions? I know we did have those contracts were negotiated. We did increase, you know, pretty significantly the pay to be more competitive, be more commiserate with what contiguous districts are doing um or, you know, dis districts in our DUI. Any is it is it pay related? I think I would have to, you know, look deeper with Mr. Gravbowski. You know, I I know I hear from the ones that speak to me, but I don't want to make a a slighted right. No, I understand. >> But we've had parents that have moved out of state and so some of it's just move. Some of it's their want to stay home. Some of it is regarding the pay and they found another opportunity. Right.
021I just don't know the frequency. >> Sure. No, I understand. Yeah, I appreciate that honest answer. Um, okay. Thank you. My next report is the budget appropriation versus expenditures. So as of January 1st, all represented budget lines are trending as I would expect them once we compare appropriation to year end expenditures. Although the general budget overview from Miss Bonds does show that special education lines currently are over budget. Uh this does not in uh take into account all of the other revenue that we are still excluding as you have mentioned. Um I just wanted to note that at this time we do anticipate being over budget in um the incumbrances if they remain the same throughout the year and that's the trick if they remain the same. >> Thank you. Any questions from commissioners? >>
022Okay. >> Thank you very much. >> I think we come back to Jod Bond now for agenda item number eight. student activity accounts through 12:3025. >> Bristol Central High School. Is this on? Yeah. Bristol Central High School athletics began the year with a balance of 53,78155. They had 43,54728 in expenditures, 54,161 in receipts, leaving a balance of 64,39596. Please note of this balance 23 26,64863 is gate fee net income and the remaining funds are the proceeds for the individual sports teams uh fund fundraisers and it's earbarked towards those particular teams. The Bristol Central High School Activity Fund began the year with 155,10557 and had 34,99304 in expenditures and 59,14027 in receipts, leaving a month-end balance of 179,25280. Bristol Eastern Athletics, excuse me, began the year with 18,57298. They had a total of 22,87541 in expenses
023and 19,245 in receipts, leaving them with a balance of 14,94275. All of that balance is actually proceeds for the fundraisers for individual sports teams. Um there is currently some money sitting in the Bristol Central activity account, the the athletic activity account. It's the Thanksgiving Day game proceeds. We need to split those funds with Bristol Eastern, but we're waiting for all of our expenditures to come in first so we can pay them all through one source and then we'll send the remaining balance, whatever is left over, over to Bristol Central. Um, the Bristol Eastern High School school activity account began the year with 147,12242. We had 50,62816 in expenditures and 90,2550 in receipts, leaving a month-end balance of 186,74931. I would also like to note that we're going to move some funds that are currently budgeted
024within the general fund in dues and fees in the athletics general fund. We need to move some of these funds over into the athletics activity account. Um and that is for ondemand athletic tournaments um and games things like that that we need to write checks for very quickly. We have very little little notice of these you know their tournaments they're cross country um what do you call those cross country like cross country meet those type of things uh invitationals. So, we cannot many of the schools and the venues that are hosts for these events. Um, they're not vendors and we don't have enough of the time to be make them vendors and then to go through our whole PO process. It that whole process takes approximately a month and we don't have a month. Usually
025the coaches call us, you know, that week and say, "We're going on a tournament this weekend. I need to come pick up a check." So, those funds are now, they used to be all paid for through the activity accounts, through gate fees. Now that we don't have the gate fee revenue last year, um Mrs. Galuza budgeted for that within the general fund, but we do need to now take some of those funds, put them into the activity account, so we can write those checks and then at year end, whatever is remaining there will go and get deposited back into the general fund. It can't sit in the activity account. So, I just want to make you aware of that. What are the approximate costs for these um dues and fees or they're really all over
026the place. So, it depends on what the event is. Um this past week we wrote one check, it was $680. You know, wrestling tournaments could be pricey. It all depends on how many um athletes are are attending. Um sometimes it's especially at the year end like at the end of a season in particular at track season when some of the a lot of the students make states and things like that. We we just don't know and the costs truly vary all over the place >> because Bristol Central um let's see we posted a balance of 26,64863 that's gate fee income >> so they can use those funds. So, we are trying to spend down those funds when there was the big discrepancy in the balances, those beginning balances between Central and Eastern. Um, you'll notice
027that Central's balance has gone down significantly. Um, and they they want to keep doing that to try to make it much more equitable between the two schools. So, the dues and fees primarily right now that's going in will have to go towards Bristol Central and Bristol Eastern because there's no they don't have the money in their account. Yeah, I was going to ask about gate fees. Um, Bristol Central, Bristol Eastern. So, there's nothing um there's nothing posted here about Bristol Eastern's gate gate fees. So, is that for us to presume that as of December 30th, 2025, Bristol Eastern did not >> they have depleted they have depleted. So, they've brought in some >> brought in but then they've used depleted. Yes. Yes. Okay. And Bristol Central, >> have they also brought in gate fee money?
028And then they're Okay. >> So, if you look on um on the activity account reports, >> one second. So, on the it's towards the end of your packet, it looks like this. It's a trial balance and it's the first short it's a short one. It's called Bristol Central High School. This is the in the third line down says BCHSAA for athletic account. You could see that first top line that says athletics expenses of 32,287 revenue 24,359. That 24,000 represents gate fees that have come in for the various sports. And that also includes all of the Thanksgiving Day game proceeds went to Bristol Central because that's where we were paying all of the expenses from. So that's also reflective of all of that. They brought in approximately $14,000 in Thanksgiving Day proceeds. And then if you
029go just a couple more pages in, um, the Bristol Eastern High School, the BEHSA athletic account, you could see they had expenditures of 15,34823. They've only brought in 3,7652. You can see they have a like a net negative in that particular line item here um while we're waiting for those Thanksgiving Day proceeds to come in. But so they've brought in 3,765 in u gate fees. So they still brought in, you know, if when you if you took away from Bristol Central what they brought in for Thanksgiving Day proceeds, they still brought in more money than Bristol Eastern did in gate fees but >> by about 10,000. So they brought in 10,000. Bristol Central brought in 10,000. Bristol Eastern brought in about 3700. >> And then the approximately 14,000 that money will be divided between going
030to be divided, but it's dwindling. I mean, there's really not a lot of money right now because we've had to pay you have to pay for the police. You have to pay for um the game workers. That's what we're waiting on right now. We're waiting for those invoices because that's from an outside vendor. Um the chain gang they call them. So, there were certain expenses, just the expense of printing the tickets alone. So, so those funds are dwindling, but next month you'll you'll be able to see what's reflective of what went in. >> Okay. >> Yeah. I just wanted to circle back to that gate fee um line items because it was mentioned that um the here Bristol Central's um athletic line here showed that they had gate fees but and here you know it
031didn't have Eastern as >> well they brought in so the the 19,245 in receipts. That's a year a total for the whole year. September, July through December. Those receipts were brought in. So those total gate fees are brought in, but they're in a negative balance right now. >> Right. >> So they're being used, money is still coming in and they're being used >> to um offset expenses. >> They still get donations. They still get those type of Yes. And they were able to whatever Bristol Eastern has brought in to date was able to sustain them for, you know, this this really the first season and a half. um you know, fall sports, whatever invitationals and tournaments they had, you know, through up until this day. >> And and the schools are also able to have,
032you know, they're able to budget for uniform, so they're so students are still getting or >> that all goes through the athletics budget >> and they're still getting the things that they need. I know it's on a rotating >> Yep. Perfect. Yeah, they were able to those orders um that I mentioned earlier have all been placed and I don't know if the uniforms have come in just yet, but all of the orders have been placed. So, >> they're on their they're on their rotation. >> Perfect. Thank you for clarifying all that, letting us tease that out. >> And I think you said this, but so next time we'll have that movement of the funds like we'll see. >> We should. Yeah, because I'm just waiting for um Arbiter Sports is the vendor that we pay
033for game workers and everything. Yeah. So, I just have to wait for those invoices to come in. or to be reflected. They should be in by now. It's been a while. >> Very good. Thank you. Great. Any other questions? Okay. Good. Thank you. Okay. Looks like we're moving on to agenda item number nine for the operations committee component and that is Peter Fusco. So there's nothing to report on that. Wonderful. We will move to um old business. There's nothing for old business. There is something for new business and that is a revision to the 2026 finance and operations committee meeting dates. The reason we needed to adjust one date in September of 2026 is because it inadvertently intersected with the regular board meeting date. Um, and so you'll see September 23rd, 2026 is the proposed
034finance and operations meeting. Um so that the board meeting at large was able to move its meeting to the second Wednesday because and this was um in response to uh requests from board commissioners because we were meeting the night before school started uh last year. Oh, sure. Of course. And so that was that was difficult uh for many trying to get their um children ready and also you know educators preparing for their first day of school. So that was a reflection of um being heard. So we appreciate that. >> Sure. >> I have a question on that date of the 23rd. So the city board of finance is on Tuesday the 22nd. So this means I would be presenting to the city board of finance before I would present to you guys. >> Okay. I
035don't know if that poses a problem. Um, it could be a little tricky. Um, but what we what we could do is we could always have um we could always have a special meeting. Um we could also some of the other committees have not yet voted on their calendar and I think we had mentioned what we're trying to do is condense meeting dates for staff and also for for commissioners and that has also been heard and appreciated. So, I think um we can be a little bit creative >> and um we have some time to ease that out, but I'm glad you mentioned it and we really want Yeah, we want to really take note. >> Um because sequencing there is going to be really important. >> Yes. I don't want to present there before
036I present to you and I can certainly I'll have all of the reports before then. Um I can submit all of the reports to to the committee. Um, but I don't know that that would be your call. I just want to make you aware. >> Okay. I'm I'm glad. Yes, it looks like Dr. Martino has some feedback. Um, I don't know if this is permissible, but I know in previous years this has happened, especially with my report and so when that occurred, we held from speaking at the city from that month and we reported twice like both two months at the next month to catch up. >> Okay. >> So, I know that's what I did in previous helpful. >> Yeah, that's very helpful. Thank you. I think we can, you know, collaborate like we
037were we've been doing with the city and the district and the board of finance and um, you know, maybe see what is the most skillful approach moving forward. But I'm really glad you mentioned that. Um, so there are no surprises and it gives us ample time to to prepare skillfully. So yeah, thank you. Um, so even with that information, um, you know, I'm hoping that we're able to at least get this on the books because we need to do that, um, before the end of January and we definitely know that our meeting intersected with the board meeting. So um, any thoughts or conversation on moving that? Okay. So, I Why don't we just make a motion to approve the revised schedule as it's pres presented? Can I get a motion? >> Some move. >> Okay.
038I will second. All in favor? >> I Okay. Well, that motion passes. We do know that we'll have to work on some of the schematics. Okay. Wonderful. Well, with no other business before us, um can I get a motion to adjurnn? >> So moved. >> Second. All in favor? I. All right. Thank you all. Have a good night, everyone.