001special meeting of the Canota Board of Education for April 14th, 2026. If everybody please rise pledge of allegiance. I pledge allegiance to the flag of the United States of America and to the republic for it stands one nation with liberty and justice for >> Okay, before we get started, I'd like to make everybody aware um of an amendment to the agenda. Section D, personnel recommendations. uh permanent appointments. Uh the salary for Alexander Lembo is amended to reflect step three with bachelor's plus masters plus 30 hours uh at $58,633 prorated. Okay. Okay. Uh routine matters. Uh resolved that upon the recommendation of the superintendent of schools, the board does hereby approve the following routine matters. the BOE minutes for March 10th, 2026, the treasurer's report for February 2026, and the appropriation status reports for Feb February
0022026. Do I have a motion? >> Some move. >> Second. >> All those in favor? >> I opposed. Motion carried. Next up, presentations. Uh here to present the 2026 2027 board of education budget by Tracy Leon. show that good evening. It's a pleasure to once again already it's hard to believe that it's time to be presenting the budget but uh pleasure to present our uh post 2627 budget plan. So, as we customarily do, we want to walk through some of the uh key elements of the plan because, you know, while Tracy's going to get into dive into the numbers, um we want to talk a little bit about what are the numbers support our the way we allocate our dollars really are reflection of our priorities as a district. As everyone knows, I think at
003this point, we've invested heavily in the development of our strategic plan. Um we've uh sought out and received quite a bit of input over the past year that continues to develop and evolve. Um but that is a critical piece of our our budget plan that the way we allocate and spend our dollars is a reflection of of what um what members of this community say is important for the district is we'll always talk about I knew that testing you to see if you were paying attention. Good job you were paying attention. We always talk about the importance of balance. Well, we'd love to be able to offer unlimited programs for our students and there's there are million things that people are interested in or could benefit from. We also need to be uh maintain our
004responsibility to our taxpayers. So uh our attempt is always to have the best most uh dynamic robust programs opportunities to to support our core instructional program as well as uh co-curricular activities for our students um while still being responsible to our taxpayers. So that is always what frames our decision-m process. This is really an ongoing process. It's not like we hit a certain time in the calendar and and we start saying, you know, okay, time to talk about budget. This is really an ongoing process year round. Um right, you know, if you look at uh the uh the calendar up here in the early part of the school year, um we're continuing to review and analyze our position, looking at our programs, looking at projected uh student attendance numbers, um looking at a variety of
005things that are going to shape later, more specific discussions when we get into December and April through April. Now, we're we're really getting down to the nitty-gritty and compiling um what's really going to uh going to compose our plan. And I'm finally um at this stage of the year in April and May, presenting this this plan publicly um not only this meeting but in various um community and stakeholder meetings. So again, we we talk about the budget plan needs to needs to represent the priorities of the district. There are a lot of layers to that process. Um in order to really have the best overall plan, we need to have wide uh information and input feedback from from our school stakeholders. Um I would even you know we've in the last several years um we
006had added back call those, for example, department and grade level uh positions, leadership positions in the district. That added an additional layer of feedback and input. Uh we have uh over the past several years really relied heavily on several of our district K12 committees. For example, we had a a pretty lengthy discussion this afternoon. There are some people in the room uh who are part of that discussion today about u some K12 practices that will lead to um the development of district policy related to how students um learn and are assessed in the districts. So that's been helpful. All of those conversations um help us point to how do we spend our money to best support the policies and procedures and practices that are a reflection of the priorities of the district. Um so again
007input from our teachers are uh are our very u detailed K12 committee structure our principles and directors. We added that layer of having the strategic plan this year. So when we look not only at developing the 2627 budget plan, but really we want to look beyond that because we know that quality planning and uh planning that's going to lead to long-term success needs to look beyond just what's right in front of us, but several steps down the line. And so our strategic plan is really, I think, caused us to look into the future. What is 28, 29, and 30 look like? And how do we avoid having some of those roller coaster moments that districts sometimes have? Right? We don't want to have a a situation where all of a sudden we're losing a bunch
008of positions and programs. We want to be able to have a steady um you know a steady way of operating over time. And then finally um u had substantial u conversation in our finance committee uh level that really pulls all those pieces together all the sources of feedback um that helps us construct and frame our proposal. Um so a little bit different this year now that we have our established strategic plan. You're going to see throughout this this presentation that really is a reflection of the goals that we've set, our priorities and goals. For example, um we know that our bread and butter is our core instructional program. That is directly tied to our goal number one. We knew that we needed to do certain things to make make sure that we were continuing to
009support quality instruction. That meant that we have to maintain classrooms that can support quality instruction. That means that we need to have materials and resources available for our staff and professional development for our staff to support that. Um, and this district, I'm sorry, this budget plan continues to do that. Address that goal. Area one. Just want to say um it's it's I think it's a point of pride I think for a lot of our teachers, a lot of our our our principles and staff members and our students that their hard work has really paid off. When we look at our performance under that uh goal area number one, right, of student achievement and learning, our kids learning, well, we know that um what we're we're doing is working because our students have continued to improve
010improve to the point where over the last two years um we exceed the Madison's regional average in the 3A assessed areas in 23 out of the 24 areas. come from a place where at one point not that long ago we had been on the state performance list. So tremendous tribute to the work of our our teachers and our staff and our students are really being committed to learning. So that's our bread and butter and we're always going to start the conversation with core instruction. Uh but beyond that, how do we support what happens the core instruction program? Now we get into um things that are addressed in our our goals three and five. Uh we know that there's just listen to the news and turn the TV on and have conversations with your neighbor that
011there's tremendous concern about the mental health and well-being of of of students, adults across the board. There's a lot of people who've had struggles. they're not going to be in a position to learn uh even if we have a great instructional program if if they don't have those types of supports uh in place. And so we've really committed to continuing our commitment to um supporting those support services. Community schools, this is now we're several years into our association with community schools. Um, and I think most people are pretty familiar with the work of community schools at this point, but their work is very broad and they really community schools really works to support the student and their family to try to remove the obstacles that uh would be an impediment to learning. And so that's
012been a critical piece of something we wanted to maintain in our our plans. Our Pat group has continued to uh to come up with great ideas that again we want to support. Many of the things that have come out of those discussions with involved and interested parents. Um we've chosen to make a part of our plan like our annual um community barbecue. And um over time we've added multiple types of presentations including mental health first aid uh support uh trainings and and things like that. So we're going to continue to look to our pack group um to give us ideas about how we can best support families. We had a great uh initial experience with our satellite mental health office in partnership with Madison County. Hard to believe this will be our third year going
013into our third year. I point to this as an example of a program has tremendous benefit not obviously to our students but to the students families because it eliminates obstacles like transportation barriers because the students can um work with their counselors right here at the school. Um, I'll also point to this example and when we're looking at operational efficiency, cost effectiveness, this is a product of long-term planning and that whatever cost that was associated with that during the initial implementation is, you know, as we all know, every district was in had a smoother budget process a few years ago, right? When there were there were federal funds available after co Um, we knew that this day was coming. We knew that at some point and federal funds are are long gone at this point. Um,
014but we knew that we're looking at a tight budget. We know right now we have a late budget well past the April 1st deadline and and nothing really looming as far as a a final aid allocation to districts. So, we knew that we were going to run into tighter budget times, but because of the investment a couple of years ago when we were able to use some of those those types of funding opportunities that we had, now we can sustain these these programs because the cost is far less in year three, far less than it was in our initial implementation. Would it be difficult to implement something like that now? It probably would be. it would because there would be you know uh the the startup cost. So this you know that's a good example
015of long-term planning that served us well because we had instituted that um when times were a little bit better with access to funding. Now we're able to sustain it at a greatly reduced cost. Um and of course we're very uh happy to continue our partnership uh costeffective partnership with Madison County Sheriff's Office where are our two uh resource officers which again that's been a bump in the last couple of years. Typically we' had one. We've been able to um for you know roughly the same cost able to leverage that partnership with the county to get two officers. very pleased to to continue that arrangement into next year. And again, I'm not going to read through those. Um we we said from the beginning of the very beginning of the school year, we have to take
016care of the core instructional program. So that means we look at what do we need to do to provide good base quality uh instruction. But we also knew that we had to have an eye towards the future. And we know that New York inspires the portrait of a graduate. That initiative by by the state is really going to open the doors to being a lot more creative. So things that we have again started to lay the groundwork for in recent years with work with microcredentiing and partnering with local regional businesses and community organizations. that's going to pay off because we've laid a strong foundation and what was something that made sense and was nice to do could now actually become something that checks the boxes towards graduation. We're anxiously looking forward to the what we
017think anticipate in June uh would be new regulations from the board of regents where we can start being a little more uh precise and exact with exactly how much freedom do we have. But a lot of the things that we've done positioned as well um to take that and run with it and offer our students a lot of opportunities. Um so of course the things that are listed there are priorities. Um this budget maintains appropriate class sizes um early learning opportunities um continued access to college courses and again I just want to point out we love to be able to offer a wide range of courses for our students. Our credentiing program is is opened the door to be able to create and and offer almost unlimited number of opportunities for kids to learn college
018courses. Um what we like to point out to people is um we have a wide array of college courses that we offer. We also need to make sure there's a demand for it. Again, we have to make sure that that the demand, you know, we have the ability to offer it. we need to make sure that there's adequate demand. In cases where there's not adequate demand, we still have the ability to put courses on a rotational schedule. So, there's still something that we can offer over time um because we want to make sure kids are able to access um those opportunities. We know that a lot of kids come to school because they love uh the other types of opportunities that really get them excited and that has been a priority and this budget continues
019to offer not only offer and maintain those courses. Uh but I think um and I know I I I speak uh accurately as far as you know my school board's um position is when there were interest in in in uh that we've supported programs we want kids to be able to participate. So, um we have a wide range of of uh programs, clubs, um sports offerings for school of our of our size and we will always uh consider you know what's coming down the pike. We always use the example of our esports program that didn't exist what four years ago and now it's probably one of the most know most subscribed to programs that we have in the last year. So we always try to have an ear towards what's coming down the pike and
020what kids are interested in. Um infrastructure doesn't isn't always as exciting. Uh but although some people Mr. Cample gets really excited, Tracy gets excited about that, but it's important um that we're maintaining a a safe environment, updated environment, efficient environment. And so uh we'll continue to do our capital outlay project. It's where we're able to do a $100,000 project uh rolling from year to year without a referendum. Uh this has happened for years in the district. it makes sense to be able to do projects uh um to do some relatively small maintenance level projects in the district. We'll continue to do that. Um we're excited that we're heading into the uh getting there into the towards the home stretch of our our capital project when you think uh what fall is going to look like
021when our kids come back, you know, in September. Well, if everything goes right by then, if not before, we're going to have brand new auditorium. We're going to have new high school cafeterias. We're going to have um uh a totally renovated uh gym, and some of that work will continue in next year, but that's exciting um to see that work continuing to happen. Um technology replacement. I'm not going to say much about that other than I'll defer to the tech people who to make sure that uh we're updating technology um as we need to. Buses again to reiterate because this is always something that people want to talk about. They are uh traditional gas buses that we're investing in. These are not um electric buses. Again, we're not close to to that stage, but put
022people's mind to rest who uh have that question. These are are traditional buses at this point. Um I will also compliment uh Tracy because she's really been a stickler in in a really good way about uh replacement classroom furniture and getting on a a better routine, a better schedule of replacement. And so I think that's getting uh more and more ironed out each year and and uh that schedule is >> is uh is in place. At this point I will >> Well, first I I just want to take a minute and I want to thank our finance committee. Um when we looked at that timeline Sean had identified our meetings with the finance committee. I believe, if I'm not mistaken, we've had no less than six, if not seven um meetings throughout this process. Uh
023so it so it got in the finance, this district uses the finance committee to help build and shape the budget and then we present to the board, which is what we're doing now. So, um, those folks, Jen and Mark and Scott, thank you, have seen this data multiple times, um, and really have have dove into it and, and we've gone through, um, a lot of this. So, tonight is the opportunity to share this information with the board and then, um, obviously we'll share it again publicly at the budget hearing for the public. But um we'll we'll take a take a walk through the numbers. And when we when we talk about the numbers and we talk about the big picture, we're talking about stability, consistency, and longevity. And our budget is kind of reflective of
024three different pieces. One is the expense budget. I always like to just take a moment to talk about that and what is unique about a school district expense budget and why is it different. So an expense budget for a school district, it's a one-year plan. Although, as Sean said, it's certainly tied to our strategic plan. We're not just looking at next year. We're looking at two years, three years, and five years out because we want to make sure that we're still growing. But what gets approved by the board of education and then ultimately by the voters is a one-year expense plan. Additionally, different from many other budgets, the school district budget is the only budget that goes up for a public vote. So, towns, villages, cities, um they don't publicly vote. They vote at the
025board table and they put that information forward. School districts, we go out publicly and our community comes in and votes. So, you vote on the expense budget. You don't vote on the revenue budget. The voters don't vote on the rear budget. We have to make sure that we have the resources behind that um to support the expenditures that we put forth in the budget. So that's the second piece of the big picture and this overall plan and then certainly our savings budget um which is reflective of a school district's reserves and fund balance. Okay. So we're going to we're going to dive in here. We're going to take the big view and then we're going to dive into some of these pieces. Um I've also presented the board with the detail behind and then talking
026points and some further summary information so that you have that um available to you. So what are we looking at as we walk into 2627? We are looking at an annual expense budget of 42,270,426. When we compare that from year to year, we have a $2.6 a $6 million increase as seen there or 6.67%. A little bit higher than we have tra traditionally um had for a budget-to-budget increase. We'll talk about it here, but we'll further break down um why and where that increase comes from. So, when we look at our budget, as you can see here, our operating budget has increased 1.18%. But as we build out for 2627, we need to bring on our first year of debt for our new project that debt as we bring it in for the first year
027to come onto the books as a 5.59%. So when we look at that increase, people, oh my goodness, the budget is increased at 6.67%. Of that amount, 5.49 49 5.5% is relative to our capital project bringing that first year of debt on associated with that is revenue which we'll see when we look at the revenue budget. So we're not bringing debt on without an offset to the revenue. All right. So we'll kind of we'll walk through this. Um we we do present this uh in the format that is required which is the three three-part budget format required um that we present in the categories of capital program and administrative. We'll walk through those. We'll look at the differences. Kind of dive into the details a little bit and talk about what's in there. So first
028we'll just start with a quick overview. of um the categories. So our program budget as you can see in the middle column there 2627. We have a program budget of 28,815510 and a capital budget of 9,211737 and an administrative budget of 4,243181. Total lane 42270428. Again, we're going to we're going to dive into this um picture because some people like pie charts. Um I think Mark did ask if we were having pie. Maybe stop it. Uh ask if we were having pie since we were having a pie chart. >> What was the what was the answer? >> The answer was no. Not unless someone brought one. So um just shows for every $368.20 20 cents is spent on program costs when um you extrapulate out those three parts of the budget uh as we just
029talked about. So let's move into the program budget and what is included in the program budget and then we'll look at some of the specific details in the program budget are all of our regular instruction costs. special education, alternate education, oped, technology, library, nursing, guidance, mental health, SEAL, athletics, co-curricular, arose costs, transportation is included in the program budget. So, we'll see that listed as we go through here a little bit further. And then all of our related employee benefits for all of the salaries that are inclusive in this portion of the budget. So, when we look at um the program budget and kind of break it down a little bit further to see where where are our dollars, what is included in there? See the first line there? Teaching of regular regular ed um gen
030ed 10,620 650. So, so what's in there? It's all of our general ed costs. Um all of our instructional and support staff that support that portion of our instruction. Also included in that particular line item are two psychologists and our two social workers that we have here in the district. All of our K12 curriculum materials. Sean talked about um that bit how we have have uh moved the needle if you will and we have aligned curriculum K12. There is a cost to that and we have to make sure that we have the funds to continue supporting that. Instructional equipment and furniture, arts and ad exploratory learning, many of our academic platforms fall in this line item. For example, this is not all of them, but an example of our I Ready platform, Ames Web, um
031several other learning platforms that will fall into this category. Also in here is all of our CTE um costs in district and our Boseies. So we have certainly CTE programs in district. We also have CTE uh programs that we belong to that we have opportunities for students to attend. Our three-year average, we have about 113 students attending halfday CTE programs. um over the last three years. That's the average. So again, all of our gen ed and CTE um offerings are in that additional in that line item. So as we look across, somebody said, hm, well, you've got a decrease there. So if you're not reducing anything, how would we have decrease in that line item? Well, we've got some breakage. We've got breakage from attrition. We've got breakage from several uh annual appointments that we
032we are not going to be utilizing as we go forward. I think what was important when Sean started this conversation and this has been a a multiple conversation at the finance committee. Um what how what did we do last time? What are we doing for the future? What's being used? What's the demand? um right we've got to match our money to the demand of what we have. So sometimes things get realigned a little bit and money is shifted to where there is a demand. Um as we move down teaching special this is our special education and our all ed costs. Um our costs here are based on student need fluctuates based on what the needs of our students are and what our student population is. uh media and computer services. Both of those categories are
033included in the 903. Um some of the items that are listed in there and where we where we track the costs for our our library and IT staff, our library collections. This is where on a previous slide you seen that um technology replacement. We have for several years we have a $200,000 replacement schedule for student instructional technology. This is technology that lands in the classroom that is available to teachers and this is our onetoone Chromebook replacement. So the these are very important that we maintain these to keep things right updated and useful. Most of those items, most of that cost we run through um a funding category that we can drive aid on. So we run those through a MOSIS poster where we can drive the aid back and it supports that replacement schedule for
034the following year. Um some of the other items in there are instructional databases. Again, examples of but not um every item that is in there. But we have Pebble, Brain Pop, Opals. This is our internet. It's our filtering. It's our network support. It's our security um for our our networks and our infrastructure on the IT level. Moving down, people's services guidance and nurses, our health offices are recorded in this particular line item. We currently um support in the district five guidance staff members and we have four nurses, one in each building. One of the again we talk about replacement schedules. One of the very specific things in that category as um our AEDs. We are required by law to have AEDs. They have a replacement schedule. Everything has a replacement schedule. uh we certainly cannot
035holistically go and gather them all up in the district and replace them at one time. So we started last year, we will replace another set this year and then it's on the schedule to replace the last set that we have being set based on each of them next year so that we have up-to-date and um accurate and current uh units in place for the district. athletics and co-curricular. Um the next item there, so again, as Sean had stated, we currently are supporting 34 different types of co-curricular opportunities for students and 16 different types of sports with various levels. Um varsity, JV, modified, maybe all of them, maybe a combination of depending on the particular sport. Um again here there are replacement schedules embedded in that cost. Uh currently but moving into next year we have
036about $58,000 that is on a replacement schedule for uniforms, helmets and some um replacement equipment in the weight room. Okay. Um inservice is our various things that we do for uh that are reflective in school improvement plans, assessment support. This is where we house um our our costs for our department chairs, our team leaders, our committee structure, um our model schools, teacher PD that happens over the summer or throughout the school year, our mentoring program are all included in that line item. Interun transfer um is an item that that does get recorded in this section of the budget and we have specifically uh three things that we transfer to either our school lunch fund. So we support our school lunch fund. We have about $90,000 from the general fund. This is our capital outlay project.
037The money gets transferred to the capital um fund. $100,000. Again, these are those oneyear, 12 month shortterm capital projects that happen within the district and we're aided at our building aid rate. So, we spend $100,000, we get back 85%. And then we invest that into next year. So, it comes back to us in the form of revenue. So, this year's capital outlay redid the tunnel flooring. I think everybody has seen it. It's a really It's really nice down there. It's great. It's clean. It's a It's a you know, just a really nice part of the infrastructure. Uh the year before that was the fifth and the the year before that was five and six, first floor and second floor of the flooring. Um then we did the horseshoe. So scheduled and there are some items
038that you'll see in your agenda. scheduled for the capital outlay for is the remaining flooring in this building. Um and I apologize two two years ago we did Peter room we did the remaining flooring in Peter room. Um so seventh and eighth grade wing will be done this year uh or 26 27 and again this is something that we look at as Sean says we look at this we look at it now we'll look at it again in August we'll look at it in October and we've laid out the next five years. Well what we have laid out for year five may or may not make sense when we get into year two because something might happen and we might need to shift. Um, but it's kind of not a a fly by your seat,
039right? You have a plan of what you expect uh to be doing over the next five years. And this information is is is brought to worked with um the facilities committee, so they're well aware of what that schedule looks like and what the intentions are. But again, the point there, $100,000 expenditure, we're getting $85,000 back. taking opportunities every place that we can to spend money where we can get money back, right? To continue to support that plan going forward. The other item here in inner fund transfers is the district's local share in support of the prek program. Uh we'll talk about this as we as we move forward. Uh you do see a reduction there and we are doing a realignment with prek and it's based on enrollment. So, we've currently been supporting four full
040day programs. We're not full. We're going to continue to support three full day programs and we're going to reduce our local share. Okay. Um, as I said, transportation is uh recorded in this portion of the budget. Transportation, not all, but a large portion of transportation expenses again have a separate aid category. So, not the whole $1.7 million of our transportation costs because there are things that the state kicks out, but we receive 90% back on a large portion of our transportation costs and that comes back in our revenue. Okay? And then um employee benefits. So, when we when we are doing this, we take all of the costs of the um salaries for the folks that are inherent in this portion of the budget. You extrapolate it out. based on the total employee benefit costs
041and um that's the port part um that is allocated to this section of the of the um budget $8.1 million. So there's our $28 million in program costs. >> We'll move into capital and again this is our operations our maintenance of all of our facilities. It includes staffing and employee benefits and then it includes some other things such as refund of taxes because that's where the state to put it. Uh debt service and capital outlays that we've been talking about. So this portion of our budget is $9.2 million. And as we dive into the details behind that, we'll look at um the first line operation of plants. Again, this is our staff. Um, in this section, we record all of our utilities, our gas and electric, our water, our sewage inspections. Um, and we have
042$45,000 worth of equipment in that particular line again on replacement. We have a schedule for it. Um, as we move through this and talk about the pieces of equipment, I'll just pause for a minute. So, in this entire capital budget, we do have some specific items that are scheduled for replacement next year. We have a piece of lawn equipment that is scheduled for replacement. We have a truck that is scheduled for replacement. This is also where we purchase um our security cameras and or radios. They're on a replacement schedule. And what is unique about cameras in spe in particular cameras and radios in particular there is a specific mechanism to drive some aid on. So it's kind of foolish not to build a replacement schedule drive the aid so that you can continue to do
043it um in the following years. Um maintenance of plant again way that we we uh categorize um and the the categories that are available to us. Again, this is our staffing um our ground staffing. This is our our director. We have our SPS recorded in here, our radios, materials and supplies um for the entire district for for uh cleaning and all of that type of stuff. And multiple contracts. We have a lot of contracts um to maintain what we have. HVAC, garbage, past, water treatment, a lot of contracts. Um, and they're recorded here. So, we'll jump down to the debt service and we're going to pause and we're going to take a minute here to really kind of talk about this and and I'll just give the board an opportunity if they have a question
044to make sure that we understand what's happening here. So, you see our debt service, we have a 2.3 2.2 million increase from year to year. And again, as I said, um we're bringing on our new debt. Okay, we still have existing debt. So, with that new debt bring brought on, we still have existing debt. If we did not bring on new debt, our existing debt would have been carried over um based on the the schedule and the payments that are due and our existing debt totals 4,26,348. So, now we are bringing on our new project debt. this happens. No matter how you shake it, you got to bring that debt on the first year. Okay. Um so our new debt is 2.1 million. So we have a small increase is from our existing debt and
045then we layer in the new. Okay. Our existing debt consists of five bus bonds. And again this is a plant. We run five bus bonds. We're aided for five years. When we bring on our new bond, our old bond falls off. Aided at 90%. Okay. So, we maintain five. We bring a new one on, one falls off, we keep our fleet up to date, and we maintain the replacement schedule. Also inclusive included um in our existing debt are four projects. So, we have two 2013 projects on the books. We have one 2019 project on the books. And now we will have one, it's called the 2023 2023 project on the books. That's when we voted on it, but it comes online now in 2026. Okay, does that make sense? Does anybody have a question with
046that? Um, again, this is, you know, it's just it's the it's the increase that we have being the first year that this debt is coming online. We're also going to see how our aid jumps because out of that 2.1 new debt, we will be bringing on $1.9 million in revenue. Okay, associated with that debt. Um, again, our capital outlay, no change. It is $100,000. You can spend 101, but you're going to get aided on 100. you can spend 90, you'll get aided on 90. The state number is $100,000. Uh employee benefit, again, same concept as uh the program budget. We take all of the salaries that are included in this budget, we run it through the calculation, and the benefits get allocated to this section of the budget. Refund taxes and insurance. So, this is
047our property insurance, our liability insurance. Um, auto insurance is recorded in transportation which is recorded in the program budget. This is our property insurance. So, our capital portion of the budget ties out at 9.211. Next, we have the last portion of the three-part budget which is called the administrative budget. This is the board of education, central administration, finance, auditing, legal, OES, curriculum development, um, and support, tax collection, personnel services, HR, supervision of schools, and related employee benefits. So again, here we'll walk through um the board of education. I'm sorry to inform you, you had a decrease of $341. Um, >> there goes the pie. That's where the finance committee. >> Yeah, >> we missed the opportunity. >> Um, so in in the board of education section of the budget, this is where um costs for
048the clerk policy, we belong to a policy service. We do um policy audits, etc. throughout the year memberships to um New York State organization and advocacy district meetings. Then we move to central administration which is the full superintendent office. We have our finance cost which is inclusive of several different areas. Business office and all operations, payroll, treasurer, HR, audit, um PR, legal, purchasing, tax collection, fiscal agency, all those costs. reported under the finance section of the budget. Again, another curriculum development line. And these this are some of our regional costs in our regional work done with data analysis um and different types of platforms again that we utilize to track different types of information. Again, as an example, staff development and APR platforms are recorded here. not all-incclusive but um an example of some of
049those items Bosey's capital and administrative I think when we had our BOSIES um presentation these are allocations that every school district have for the administrative and capital portion of Boseies and are reflected in our administrative budget central services printing mailing copier leases across the entire district um analysis support, data verification, level zero supports, various licenses that that we are required to have in order to maintain these services. um instructional administration. This is the support um both instructional and support services for all of our offices, all four of our offices, high school, middle school, Peterbr, Southside, inclusive of our Boseis prek administrative cost is included in that line item. And then again, same concept, the employee benefit that is allocated out to the section of the budget. Okay. So that comes in at 4.2431. So I'd
050like to um just dive a little bit more into the increase, break it down into different categories, if you will. Sometimes it's a little bit easier to wrap your head around those numbers. Again, we have a $2.6 million increase. Our operating increase less the capital portion is 1.18% of 467,919. We layer in that capital portion and that increase um adds that 5.49%. So categorically um again you know we have dove into these numbers extensively over the the several months that we've been working and building but I I think sometimes it's important to look at this stuff a little bit differently and say all right well now help me understand exactly where does our money go and what does it support. So for the district in total salary and benefits out of that $42 million 25
051million.3 um support salary and benefits of all of our employees in the entire district. We have $258,500 that supports equipment. Again, all of those items are on replacement schedules for facilities, classroom furniture, athletics, and transportation. Um, and I'll just pause for a second when we when we talk about classroom furniture. Um, there wasn't much of a replacement schedule here in the district. We have pretty much um we'll think at this point when we finish um this next layer we will have gone through and we do this every single year in the beginning of the year and then again in about April around April break I walk through the buildings with um Nick facilities director and with a particular principal and we go into every single solitary classroom and we look at all of the things
052that are in there. We look at the chairs. We look at the docks. We look at the blinds. We look at all of the items that are in that classroom. And then um we identify things that need replace um potential replacement. Obviously there's probably a schedule from last year. And then holistically we will put them together and we will prioritize. Um so sometimes something might be identified but it may not be replaced until the following year. So final final portion of classroom furniture replacement. Um we have three remaining seventh and eighth grade classrooms that are scheduled for furniture replacement. That's going to land um as they come back to school next year. So at that point furniture in itself will have been um updated and upgraded in all of our spaces. contractual. Again, a lot
053of things fall under contractual in a district our size, our outside agency costs, our OC's cost. Again, this is where all of those types of things, utilities, our HVAC, our security, um insuranceances, student tuition that is to outside districts, not Boseies. We have students that go to different types of programming um that are through contract, our fire and safet um contracts. just a lot of lot of layers. And I provided the board a little bit more in-depth detail um of of the pieces that are in there. Materials and supplies. Yep, there's a decrease there. It's not a decrease because we're not purchasing something that needs to be um purchased. It is purchasing based on what we need. So, we don't just plug a number in because it's the number that we used last year. We
054literally sit down with people and walk through and talk about the needs and price it out and if there's a, you know, if there's a way that we can shift that someplace else where there's a need, that's what we do. Um, and then again, I'm going to keep hammering this because I want to be very clear that everybody understands, certainly our board understands when we're talking about this increase. Here it is again. Here's our debt service. We've got that increase of $2.2 million, right? We have existing debt on the books. We're bringing on our new debt for the new project the first year. This is going to layer out. It's going to level out as we go and build 2728 because it's already there. That debt is driving us $1.9 million in revenue. Very important.
055Um so, so there's not this big debt coming on and there's not money following it. So, I just want to make sure that we're all we're all understanding and if there's a question, please let's make sure that that we talk about it. And then transfer to other funds as we talked about. We've got a UPK realignment. We've got the capital outlay and then we've got some support to the food service program. So, there's our expenses in a nutshell. So, what does the revenue look like? So, here we go. Um, it's April 14th. We do not have a state budget, right? Um, this used to be the way that it was years ago. Um, but we don't have a state budget. But what do we see there on that first line? State aid. We see a
056large increase in our state aid. Um, just over it's it's $1,950,000 and a few cents. $1.9 million of that increase is a relative to building aid, right? So, we're bringing that debt on. We're bringing that building a up. Okay. Currently, our f our foundation aid, so this is our main operating aid that we get from the state. The run that was put out in January identified Canota with a 1% increase, just over $300,000. They reran the database in February. Our aid increase is zero. That's what's budgeted. Okay. But we don't have a state budget. So, we're going with zero. Um and and and we're filling in the rest of our pieces here. So, uh tax levy is the second largest portion of our revenue. uh budget increase is 2.75%. That currently is our tax cap
057levy limit 2.75% and the revenue budget is supporting a levy increase of 2.75%. Other revenue up about 18%. um miscellaneous revenues, interest, interest is still we're still driving interest um at this point and interest has been good to us. Um so, you know, we expect that uh that that's going to continue for a little bit um and and we've uh are are looking at other revenues of 1.876 reserve usage and then appropriated fund balance. So, we utilize reserves to help fund our budget outlined in our district reserve plan. So, those of you who have been sitting here before in June, right, I bring to you um the reserve plan for the following year. We look at where we sit today and there are specific reserves that we can utilize as part of our budget plan.
058in particular, um, TRS and TRS. So, a district could utilize up to the amount of a one-year expense and and use that as part of their revenue. We do that, not the full expense, but we use a portion of it um, as part of our reserve usage. And then appropriated fund balance 1,103723 down a little bit from last year and what we utilized out of our fund balance or built into our revenue budget. Um again adding up all of our revenue pieces then uh equals our expenditure budget of 42 million27. All right. So again, recap here. Uh budget-to-budget increase 6.67%. We look at those numbers and we say, "How did we get there?" Um our operating increase is that 1.18%. We're layering in that debt pace um of that 5.49% for the total increase of
0596.67. Tax levy change 2.75%. um it's generating for the district revenue budget $385,487. I struggle all the time um with this particular slide because the concept sometimes is difficult and the words are used interchangeably and oftent times when we use the words interchangeably we're not we're not making the the correct statement. So there's a tax levy and that's the pool of money that we raise from our our community valuations, the mun municipalities within the district. That's the total pool. Again, I'll say it again. Um the district is staying within the tax cap 2.75%. That is the amount that we are legally allowed to increase our levy by based on the tax levy limit calculation. We went through this in March. Um, and we're moving the levy 2.75%. That's the levy. The levy is one of
060the pieces that then breaks down to a tax rate. And this is sometimes the concept that gets a little bit confusing. um tax rate. We can't generate that tax rate until August. Okay? We need valuations from the county. We need equalization rates from the state. And we need the tax line. That's the piece that we have, the tax line. We plug all of that information in and it generates the tax rate. Tax rate is different for every single municipality because equalization rates are different and valuations are different. But the question always is this. And I said to Sean several times against my better judgment, I am going to include this on the slide. People want to know if I come and I'm going to support this budget and there is an increase of 2.75%. What
061does that mean for me? What are my taxes going to look like? Right? So I I have I have added this piece here, but I'm going to strongly say this is an estimate because it will change when we get those final pieces of information. But if everything stayed as it was exactly right now, if our valuation stayed the same and our equalization rate stayed the same and we plug in the new levy amount at the 2.75%, what does that mean? That means for a on average again different municipalities um on average I took all of the m municipalities and I averaged the number a household a house valued at $100,000 would see on average an estimated increase of $80 a year or $6.69. Okay. Again that is not going to be the number because there
062are going to be changes that happen. But again, if we took the information right now today, that would be um the increase for a $100,000 piece of property. >> You did I could not see that that was 6.69. I thought it said 8.89 and I was worried. You're right. You're right. >> But I could I'm so glad you said it cuz it's the whole time I'm like >> you and both of you guys. I'm so glad. my heart. All right. So, um, again, this is, you know, what is on our ballot, the proposition, the proposition. Again, this is the board's presentation of the budget. We'll be asking that you approve the appropriation budget at next week's meeting. Um, so what would go on the ballot? Approve the appropriation budget of 42,27428. um approved the authorization
063to p purchase and finance two 65 passenger gas buses and two eight passenger SUVs $535,000 um proposition again we get 90% aid back. So when we look at that at the annual local cost, right, $10,700, elect two members to the Canes Stoa board for a three-year term. Um petitions are not yet due, so we don't have names to share. Uh we will have them when we do our public hearing because petitions will be closed at that time. And then again, I want to take a minute and just make sure that we all we all understand what this is. And I know that the finance committee again has seen this and there was a request that came through. So this is for the the public library. All right. So school districts that have a public library
064within their domain, they are the taxing collection authority for the public library. The law says that a public library um must seek approval if they are increasing their levy. Okay? And different places do it different ways. In Canoda, the library has not increased their levy in the time that I've been here, and there has not been a proposition. That's perfectly fine. Some districts put their libraries on their ballots every single year so that there's not confusion or a question that it's not the law. It's not required, but they are seeking a levy increase and they did seek to have um their information put out there. So, their information will go on the ballot. their increase um is listed there and it comes directly from their approved budget and minutes that were sent to us to
065put on the back. Um and I'm just going to quickly uh and I I meant to I I'll have it for the public meeting. I meant to write down um but I um what their what their levy was um last year and what their their uh new levy was. But I'll have that information for the public hearing so that everybody is clear of what that what that looks like for the public. Again, we have two seats open. Uh voting is May 9th. We are voting again down in the tunnel. eight >> and um I certainly can entertain or take questions if any board members have a question. Um again your finance committee has been abrasively active in this process. >> Thank you. >> All right. I will send um if the board wants the actual
066presentation, >> I can email that. >> Any questions from board members? >> Do one more time. Just >> I mean I only have five minutes so probably not. >> I'm sorry. Takes I know it takes a little time to >> What are you going to bring pie back? >> Apologize. >> Put back in. >> I just want to be on the record. I talked >> last. >> Okay. >> Moving on to uh new business. Resolve that upon the recommendation of the superintendent of schools, the board is hereby approved the health and welfare services, excuse me, health and welfare services with West Tennessee Central School District for the 2526 school year. Do I have a motion? >> Some moved. >> Second. All those in favor? >> Opposed? >> Motion carried. >> Resolved that upon the recommendation
067of the superintendent of schools, the board does hereby approved the resolution regarding the state environmental quality review for the 2026 2027 capital outlay project. Do I have a motion? >> Second. >> All those in favor? >> Opposed? Motion carried. Resolved that upon the recommendation of the superintendent of schools, the board does hereby approve the following 2023 capital improvement project change orders. John W. Danforth company HC03 for $14,299. HC04 for $4,595. PC02 for $18,62. Do I have a motion? Some move. >> Second. Uh, all those in favor. >> Uh, motion carried or I'm sorry, opposed. Motion carried. >> Resolved upon the recommendation of the superintendent of schools. The board is hereby approved the agreement with King Architects for the 2026 2027 capital LA project number 26-44-9368. Do I have a motion? moved. >> Second. >> All
068those in favor? >> I opposed. >> Motion carried. >> Resolved that upon the recommendation of the Superintendent of Schools, the board is hereby approved the Madison County Sheriff's Office agreement for the 2026 2027 SPO Special Patrol officers. Do I have a motion? >> So move. >> Second. >> All those in favor? >> Opposed? >> Motion carried. >> Personnel recommendations. All appointments are pending clearance on fingerprinting. >> Retirement resignations. Resolved that upon the recommendation of the superintendent of schools, the board does hereby accept Kristen Star's next letter of resignation as an art teacher effective June 30th, 2026. >> Do I have a motion? >> So move. >> Second. >> All those in favor? >> I opposed. Motion carried. Resolved that upon the recommendation of the superintendent of schools, the board is hereby accept Deanna Dunn's letter
069of resignation as a long-term sub effective at the end of the day on April 13, 2026. Do I have a motion? >> So move. >> Second. >> All those in favor? >> Opposed? Motion carried. Permanent appointments. Resolved that upon the recommendation of the superintendent of schools, the board does hereby approve Raymond Lewis as a permanent probationary bus driver at 2539 per hour at 5 and a quarter hours a day effective July 1st, 2026 pending contract negotiations. Do I have a motion? >> Second. >> All those in favor? I >> opposed. Motion carried. It's resolved that upon the recommendation of the superintendent of schools, the board does hereby appoint Alexander Limbo on a probationary basis as a 712 biology teacher in the tenure area of science with the understanding that the named individual does hold New
070York State certification appropriate to or required for that position. That the probationary appointment shall commence on 32526. That the probationary appointment shall expire on 3:24 2030. and that for the named individual to be eligible for appointment on tenure upon expiration of the probationary period, it shall be necessary but not sufficient that the individual has received an APR rating of either effective or highly effective in three of the four years of of the probationary service and has not received an annual professional performance rating of ineffective in the final year of the probationary appointment as based on ratings derived in compliance with education law section 3012- D at step three with bachelor's plus masters plus 30 hours $58,633 prorated. Do I have a motion? >> Second. >> All those in favor? >> Opposed? >> Motion carried. resolved
071that upon the recommendation of the superintendent of schools, the board does hereby appoint Mark Chambers on a probationary basis as a 712 math teacher in the tenure area of mathematics with the understanding that the named individual does hold New York State certification appropriate to or required for that position. That the probationary appointment shall commence on September 1st, 2026, and that the probationary appointment shall expire on August 31st, 2029. And that for the named individual to be eligible for an appointment on tenure upon expiration of the probationary period, it shall be necessary but not sufficient that the individual has received an APR rating of either effective or highly effective in two of the three years of the probationary service and has not received an annual professional performance rating of ineffective in the final year of the
072probationary appointment as based on ratings derived in compliance with education law section 3012- D at step 21 with bachelor's plus masters plus 30 at $72,363 >> motion >> Scott second >> second all those in favor >> opposed >> one more >> motion carried my water >> resolve that upon the recommendation of the superintendent of schools the board does hereby appoint Alexandra Rentis on a probationary basis as a 712 math teacher in the tenure area of mathematics with the understanding that the named individual does hold New York State certification appropriate to or required for that position that the probationary appointment shall commence on September 1st, 2026 and that the probationary appointment shall expire on August 31st, 2030 and that for the named individual to be eligible for an appointment on tenure upon expiration of the probationary
073ary period. It shall be necessary but not sufficient that the individual has received an APR rating of either effective or highly effective in three of the four years of the probationary service and has not received an annual professional performance rating of ineffective in the final year of the probationary appointment as based on ratings derived in compliance with education law section 3012-d at step one $51,247 pending certification ation. Do I have a motion? >> So moved. >> Second. >> All those in favor? >> Opposed? Motion carried. And Alexandra is with us tonight. Congratulations. Welcome aboard. >> Welcome. >> Uh substitute appointments. Resolved that upon the recommendation of the superintendent of schools, the board is hereby approved the following substitutes. Kristen Riffle as a substitute teacher aid monitor at 1695 per hour effective April 15, 2026. Do
074I have a motion? >> Second. >> All those in favor? I >> opposed. Motion carried. Civil service appointments resolved that upon the recommendation of the superintendent of schools, the board does hereby approve the following civil service probationary to permanent employee effective April 2026. Adrienne Wessel, teacher aid monitor. Do I have a motion? >> So moved. >> Second. >> All those in favor? >> I >> posted. I abstain. >> And one abstension. Motion carried. Coaching resolved that upon the recommendation of the superintendent of schools, the board is hereby approved the following paid and unpaid 2026 spring coaches effective March 9th, 2026 and April 13, 2026. Sean Dwire, girls modified track, salary pending. John Tyler, boys modified track, step seven, $3,558. Danielle Burkehead, girls track, unpaid. Michael Piano, baseball, unpaid coach. Do I have a motion? >>
075Second. >> All those in favor? >> Opposed? Motion carried. Uh other resolved that upon the recommendation of the superintendent of schools, the board does hereby amend Isabelle Hart's special education teacher uh start date from March 16th, 2026 to April 13, 2026 and her probationary appointment shall expire April 12th, 2030. Do I have a motion? >> So moved. >> Second. >> All those in favor? I >> opposed. Motion carried. Resolved that upon the recommendation of the superintendent of schools, the board does hereby amend Carrie Malbuff's uh long-term substitute teacher start date from April 23rd, 2026 to April 13, 20 26 through June 26th, 2026. All sorry, do I have a motion? Second. All those in favor? >> Opposed? Motion carried. Resolved that upon the recommendation of the superintendent of schools, the board does hereby approve Mona
076Rizzo as a substitute instructional staff for the afterchool program at $50 per hour for March 9th, 2026 through April 15, 2026. Do I have a motion? >> So moved. >> Second. >> All those in favor? >> Opposed? Motion carried. Resolved that upon the recommendation of the superintendent of schools, the board does hereby approve Colin Bell's request for a one-year unpaid leave of absence April 8th, 2026 through April 8th, 2027. >> Do I have a motion? >> Some move. >> Second. >> All those in favor? >> Opposed. Motion carries. Uh future dates, uh April 20th. Um the board of education petitions are due by five o'clock pm. Uh, April 21st, uh, the Bose, it's the Bosey's vote and our regular board of education meeting that was scheduled to coincide with the vote Bosey's vote at 6:30
077p.m. May 12th, this budget hearing and regular meeting at 6:00 p.m. And May 19th, budget and trustee vote from 1:00 p.m. to 8:00 p.m. Uh at this time I will entertain a motion to enter executive session for discussions regarding the employment history and matters leading to the appointment of certain individuals. Do I have a motion? Make that motion. >> Second. >> All those in favor? >> I oppose. >> Motion carried. We are now in executive session and we will not be returning for any more public business. Thank you.