Budget, Finance and Growth Committee Meeting December 19, 2025

001everybody ready? Thank you. Good morning everybody. This is the uh December, the end of the calendar year. uh and um for uh tonight public and everybody else but most particularly for committees as they are comprised uh we change on calendar years. So um that being the case want to thank everybody for all the work everybody's done uh prior to these days that are ahead of us still. Um want to thank everybody for all the work everybody's done. My name is Eve Bolton and I'm happy to be a board member and chair of finance. Uh rarely do we have uh any absence from this but work demands are keeping uh member Craig uh from being here but Mr. Crosset if you'll introduce yourself and we'll go around the horn and everybody gets introduced as to who

002you are and what it is that you're representing. >> Sir, >> thank you board member Bolton for that amazing introduction. [laughter] Everybody, I I am Jim Crosset, board member and member of the finance committee, and I'm very honored and pleased to be here, and happy holidays to everybody. >> There you go. >> Keep going. Thank you. Um, Mike, treasure, [clears throat] chief financial officer. Happy holidays to everyone. Also want to thank the board members on the finance committee for for a good year of budget, finance, and growth discussions, um, advice, guidance, and looking forward to next year. Um, Liz Martin, uh, assistant treasurer and controller. >> Good morning. Lauren Havos, chief of executive. >> Carrie Armster, board member elect. I will be joining in the new year. >> Kevin [clears throat] Ashley, director of financial

003reporting and transparency. >> Phyllis Davis, the board's administrative assistant. >> Rob Wilson, technician. William Johnson, community partnership specialist, more program district coordinator. >> Good morning. Sierra Badget, assistant superintendent. >> Morning, Anna Berlin, community partnership project specialist. [clears throat] >> Good morning. I'm Nan Hag, state and federal programs manager. >> Good morning. Cody Hutchkins, contract analyst. >> Good morning. Happy holidays. Josh Harden, director of athletics. >> Good day, everyone. Shauna Murphy serving as superintendent. Happy holidays. All right, we're going to get started. We have a quorum and I want to make sure Rob we can uh find a way that'll uh be possible to get this up and running and available to the public or especially to Mr. Craig as soon as we can. So that would be Thank you so much. Appreciate it. All right.

004Uh treasurer get us started. Anyone have any reason to agenda? >> Anybody any time constraints? >> All right, let's go with it. >> Two months in a row. Let's go. >> I know this is scary. >> We'll [clears throat] start with our monthly financials then. >> Please do. >> We'll start with Mr. Ashley now. >> Who has won the sweater contest today? >> Well, thank my kids for that. [laughter] >> I bet. >> Um, [clears throat] all right. So, I'm going to skip back, Rob, to the fourth slide. We we do have that executive summary on page two. Um, just kind of hits the high levels, but I'll I'll talk about those as we go through. >> Okay. >> Um, so slide four, um, this is all funds cash investment balance at the end of

005the month. If you look back to the month before, um, what you'll see is, and we talk about this a lot, you know, we're we're waiting on property tax advances to come in January. Uh, so the Star Ohio piece has has gotten much smaller over the last couple months. >> And then operating cash is is what we keep liquid to cover payroll and and AP transactions. Um so we we've made some moves to u pull back some of the investments so that we can weather the the low point. Um but we you know we we keep a good eye on that or we try to. So I think we're good through through January. Uh next slide breaks it down the cash balance by fund. So general fund cash balance 71 million debt service 44 million.

006Um the others are, you know, in line with where we normally sit for those. Uh we'll go back to slide seven. [clears throat] Mike, if you want to touch on that one or >> Sure. Uh this is our kind of updated statement of cash flows for for the month and for the year. until we until we start getting property tax settlements and we will see these net decreases in cash for the next couple months. I would would say we did receive um around $5 million from the city yesterday um as part of the new tiff agreement that was a catch up. So that was a nice that was a nice um little bit of little bit of money to receive. But for the most part we will be kind of burning through cash until we

007start seeing the property taxes come in. And when do we expect that? >> We'll see money probably mid January with the bulk of it in February and March. >> Thank you. >> Pretty consistent with with how things work. >> All I mean all in all nothing really no negatives this time. So that was good. Nothing really out of the ordinary. >> So, which is a good thing. I'll turn it back to >> All right. And then the next slide [clears throat] looks at our cash balance for this year and the prior two years as well as incumbrances. Um, you know, there are always some nuances here. Um, but it's the trend we've been seeing and and we we are aware of everyone's aware of that trend. you might for the public or whoever repeat what

008that trend is that you've been watching. >> The so [clears throat] really that there's going to come a point where as state funding has gone down due to changes made by the legislature and then kind of looking to the future things that are going to happen with property tax revenues going down. of that downward trend is putting pressure on our general fund um to have a a healthy positive fund balance because we really need to have also have some reserve. You know, we we can't um we if we have unexpected expenses in addition to the fact that this trend is is a headwind. Um so we just need to you know keep those in mind and and I know the board has been very deliberative and very >> um thoughtful in that process. So >>

009thank you for the explanation. >> Um so Rob go back go two more slides. Slide nine. Uh again this is general fund one more. I skip I ran through that one. Um so what this shows is general fund balance by month really over the last three three plus years three and a half years. Um and again it shows those peaks when our property taxes come in you know around July August January February. Um but you can see you know each year our balance has gone down slightly or significantly depending on how you look at it. Uh, next slide is three years revenue by source. The third column is our current year. You can see our our current year revenue through November 281 versus last year 294. Some of that's timing like with tiff revenue, other

010revenues like that there, you know, by month there can be some timing issues. Um, we do show here of what we anticipate for the year. We're at about 44% versus 46 last year. Um, so we're pretty well on target with where we think we were going to be. Uh, the next slide, um, is expenses. Um, kind of the same concept. Uh, through November this year, 199 versus last year, 195. That's for just salaries and benefits. So, so obviously that's a driver there. The other expenses is a combination of things that are kind of listed on that first page in terms of transportation um and and some of that timing issues but also that you know some additional expense there. I got a a question. >> Thank you. On the uh the uh definitely a portion

011of it would be step increases. Yeah, I think we typically see those at around one and a half%. Um, some of it could be some vacancy differences. Um, there may be areas that are more fully um, you know, that have a full >> Yeah. >> staffing. So, it's just a combination of things, but definitely step increases would be part of that. >> Thank you. >> Yep. Um the next couple slides um talk about preschool u kind of what we typically see there. Um [clears throat] all funding sources this year versus last year 1822 versus 1909. So a slight decrease uh overall for all funding sources. Um that tends to to grow during the year. Um but from one point to another that's what we're seeing on that. And then [clears throat] the number of students

012that in some manner receive tuition assistance actually is down quite a bit this month. >> I met with um um director Brooks. Um and I I believe she's doing a presentation in January to the board I believe. Um so I think you know she she may be able to answer some of those questions. she did talk about, you know, she'd be willing to come to finance obviously at the board's discretion or the chair's discretion um if you wanted some additional information. But um part of it is kind of the you know the right sizing and it like I said this month it went from um probably about 600 to 579 actually a little more than that it went down. [clears throat] One of the reasons too I believe is the last dollar in. So the

013um early childhood has made a really strong effort to to use all the available sources for students and the ones who do receive some level of tuition assistance are those last students. So [clears throat] I that's another reason I think for the decrease this month. >> So is it's the number of students or the number of dollars? um mostly students between full-time halftime uh I think there was a little bit of a shift from full-time to halftime as well but just looking at the number of students it it it includes all of those whether it's full-time or halftime >> because I know when we made the cuts that we had to make uh we did say that we could um how shall I say it have fewer sites or fewer units and yet and fewer

014dollars, but we would be still serving the same number of kids. Is that did that not happen or is >> No, that that definitely was the plan. Um I don't know where Vera is on the actual numbers. I think the last board meeting there was a presentation about actual enrollment and maybe it was a little shorter on the preschool side than we had planned. Um, but when we did through the growth plan consolidate some of those preschool classrooms, that was what we had in mind. Um, so I think there were just more children in particular areas where we have sites than what we had expected in some other areas in previous years. Okay. >> Well, we'll get that followup from Director Brooks in January. And >> M. Davis, if you can add that. [clears throat]

015>> It might have actually been the last board meeting. um some of that information. >> Yeah, >> time all runs together with the holidays and all of that. >> Mr. Cross, >> might also be interesting if it's possible to look at just the demographics of our community. Uh I believe we may have fewer kids being coming in. So, I don't know if there's possible to look at that data. I know some of the data they've looked at included um you know birth rates four years ago and that and I do believe those numbers were down some. >> Um one of the positive things she mentioned about the um right sizing and stuff is you know students who [clears throat] might have to go further to a preschool site and then come back to their neighborhood

016school for first grade kindergarten first grade. shifting some of these sites made that a little bit more that the student could go to the where their neighborhood school was going to be. So, um so you know, some of that takes time to um grow the enrollment in in those new sites maybe. Um but I think there's a lot of good work there to to work on that. >> Superintendent. >> Thank you, Madam Chair. the board. I don't get uh this in my weekly update today, but uh if you're not aware, uh one of the things that came to our attention this week that Miss Director Brooks, uh General Counsel Hoing and I are reading through and working on is there is a bill, I think it's a House bill, maybe it's 166, that wants to

017change or has changed the um start starting age for preschool. Um and so we do have some concerns about that and then what that could mean by the number of students that we would have even eligible um for participation moving forward. So an update coming to board members today. This is new. Um, but I believe that bill has been passed. >> And And how would [clears throat] that impact it? Positive, negative. >> In my mind, if there's a shift to um the enrollment age ability to enroll a a child, then I it feels to me like it would have a negative impact on us. it as we mentioned to the public uh both the preschool promise folks and us when we decided not to expand the the request of the renewal the idea of expanding

018quality seats was really not the issue we said we really can't >> right >> afford to do so but this would put a demand to do that uh we're thinking or [sighs] >> uh I think that we would have to then look at the market share for the number of kids who could be eligible that we have not reached yet if such a thing exists >> would maybe change the focus of our our work and where we have drawn young people from. >> Okay, Mr. Crosset. >> So, does it mean the age is higher? I mean, what does it actually change? >> Yeah, I think um I think it used to be um an August date. I think they're moving it to September or so. I I don't I hate to be muddy about this.

019Um but yeah, it'll be definitely um a more restrictive age >> just by a month. >> I'll get you the right information, Mr. Crosset. I don't want to misspe. >> Okay. Okay. Yeah. Well, thank >> I I didn't know that this conversation would come up in this in finance. I was preparing just loves preschool. >> All things. Yes. Sorry. >> Even if it's not on the agenda, by God, we're going to do preschool. [laughter] That's right. >> Okay, keep going. This that's very curious and very interesting, very exciting as to what we can do about this. Oh, and um uh we did have someone join us. Would you please introduce yourself? Our fame our famous guest. >> Michelle Done with the Cincinnati Federation of Teachers. Good morning. >> Good morning, Michelle. Thank you for being

020here. Continue. >> All right. So, I have one more preschool slide which is kind of the financial statement. U [clears throat] really no surprises here. We didn't have a United Way payment this time. Um, per per our scheduled plan. Uh, no tax revenue. Um, no additional tax revenue, I should say. [clears throat] So, anyway, um, kind of on track with where we expect to be with that. So, then it goes to state and federal grants. >> Excellent. >> Thank you, Kevin. We're ready. >> All right. Good morning. >> Good morning. I have all the exciting grants updates. Um, so this is our cumulative spend for the year. Um, our target for this month is 28%. We're at 33% which this is the fifth month of the 15-month grant cycle for federal grants. So that's, you

021know, a reasonable place to be, I think, considering all the events of the year. We're slightly ahead of our target, but slightly, you know, below last year with all of the delays. But I think we're making good progress. Um, know that the federal government calls people. [laughter] >> We basically lost like the first two months of grant spending. >> Don't take it on the chin for them. [laughter] >> So, >> and caused us to become a litigant. >> So, all things considered, I think we're we're doing a pretty good job getting our money spent out in all the different departments and schools. Right now, we're right at about 53 million um in state and federal grants. We should get, if you want to go ahead and go to the next slide, Rob, our carryover um

022updated to these slides. Because of all the other delays, our F was delayed. So by the next finance meeting, we should see about 11 million in carryover being added to the amounts that we have available to spend. So um some of it has come in already and we are expecting, you know, the rest to hit by January to be able to be budgeted out. So that'll go up by about 11 million um about 7 million title one and the rest kind of more targeted. So as far as the individual grants, excuse [clears throat] me, meeting their goals, um again 69% are at or above our goal. So um everybody out there in the district is is doing their job and um spending this money to to improve our performance. in and this you might want

023to explain like we u here in southwestern Ohio we don't like to say spending money is go for it but >> but the reality for our grants we've had some history where we didn't get all of our grants spent and lost some of that money or whatever if you can talk a little bit about your efforts regarding percent >> of of spend. >> Absolutely. the um state and federal governments are really starting to take a look at that and you know their assumption is if we give you funding for for identified purposes and you're not spending it in a timely manner then you must not you know need that money and we'll give it to somebody that will spend it um to the extent that they're now having um whether or not you meet your

024spend goals is going to infect if if you even receive additional allocations and carryover. So, it's becoming a very serious issue um politically to make sure that you're spending the money timely, that you're you're spending it on activities benefiting the kids this year, like we want to see the money, you know, allocated and spent early in the year so that it has an impact on this year's report cards and graduation. And so um you know I am happy to say that that we are kind of turning that around and really trying to um to to spend the money timely so that the kids can benefit. >> Thank you for that explanation. And so this um as you can see from um most of our consolidated grants again you know most of them are well at

025or above target and and as you said I mean our goal is not just to spend the money it's just target the money towards you know appropriate impactful activities that are going to um benefit our kids and and I think that we're successfully doing that. Um, I've been trying to um, go ahead and go to the next slide, spend a little bit of time each meeting just kind of covering a different grants related topic. Last month we talked a little bit about parent involvement for IDA B. And so this month I wanted to talk a little bit about title 1A parent involvement guidelines. Um, this is a really important issue for um, for the schools for the for the federal rules. And so I wanted to put this, you know, specifically um the specific statute.

026And so really for Title One because that money is is designated 70% to be, you know, in the schools getting spent on the kids. Um it really almost even goes beyond involvement to like really influence like they really want to see that the parents are involved at every level [snorts] um in the education you know right from the beginning of the year the planning um the one plan and it's it's just really integral. There's, you know, a lot of research that shows the more involved a parent is, you know, the more successful the child is and, you know, really, you know, beyond just having them show up for conferences or show up for the Christmas choir, you know, they really, you know, are expecting us to be have parents involved on a day in dayout

027basis. Um, especially with Title One and it's because we're schoolwide that really applies to all parents in the school. you know that we want to reach out as much as possible so that every child is getting that extra benefit. And so, um, I just want to, you know, kind of [snorts] reiterate that currently it's required to give 1% of your total Title One budget to the schools um to spend on parent and family engagement. And so um this year that was 268,000 as well as you know some district money that's allocated. So that's about 975 per student. in the current year that the schools have the flexibility to to identify the best ways to get their kids involved and their parents involved with their kids. >> And I think we mentioned this last month as

028well because I think it was last month that you made a very strong case about the engagement when it was the district-wide LSDMC meeting >> and and the LSDMC's were not as familiar with that as as you presented it. So this is the gold standard about engagement. And I think we even tried to en this is a few years ago. We tried to kind of encompass some of the things that are mandated by the feds into our own engagement policy. So it's it's this is crucial. It's crucial and I appreciate you taking the leadership. >> You know just you know again just to iterate they actually say like you may receive your title one funds in a school and district only if you meet these guidelines. I mean these are these are not shoulds. These

029are musts, you know, and we do um spend a lot of time on that. One thing I did do um did do um is on the title one budgets that we present on here, I don't know if people pull those up regularly, but we did add the parent engagement spending to the spreadsheet that's out there. So, it will show by school who's spending what, you know, what percentage is spent as we're halfway, you know, through the year. And so, we're focusing on working with schools that haven't spent as much. And all of it's not respected just, you know, reflected in the spend. A lot of things are happening that aren't tied to spending money on events, but it, you know, it is some sign of what's going on. >> Engagement. Superintendent, you had a comment.

030>> I Yes, I do want to make a comment. And, uh, we I'm so glad that this came up today. Um, maybe it was about five years ago, the board supported the new initiative around the district having a parent champion. And essentially the goal of that parent champion was to ensure that every school had an active parent organization that was led by ran by the parents. And so we continue to work on that as students metriculate through their schools. Uh but I did want to point out uh to the committee and to the public assistant superintendent uh Badget being in the room that remains one of the goals that he has for himself this year as well as for his team. So, I just want people to know how valuable this is and how important

031we feel this is. >> Thank you. >> And then I don't know if you want to add anything from [snorts] the programmatic standpoint like you know I'm I'm focused on the money but we're much more involved in what's really happening out there. >> You are focused on the money. [laughter] >> We do have Tracy Stillwell too. She works with the buildings to make sure that we're compliant with the Title One piece and the programming. So, she's out in the schools educating our staff and families with Title One. Thank you, >> Mr. Crosslet. Um, as I'm visiting schools, uh, I have one observation. I think I might have already shared this with the administration, but Gamble School uses their um, they have an innovative thing where they use their, um, open house or not their open

032house, parent teacher conferences combined with a festival and it has greatly increased the parent engagement. So, there's some innovative things going on that could be shared around the district. >> It's a good idea. >> That's all I had. >> That's it. Any questions, comments? >> All right. Let's keep going. >> I guess I'm up next. >> Yes, you are. >> All righty. So, [laughter] >> well, merry Christmas and happy holidays. Um, so to continue our key performance indicator review, I have a few of my friends here joining me. Um we have first we're going to start with athletics. So today we're going to update on athletics. Josh has I think three contracts that exceed the exceed the amount in question. So we want to go over things like how we came up with the KPI,

033why is it important? Are we are we tracking it? Is it is it performing the way it's supposed to? And is this contract on target to do what we signed it to do? Um and ultimately that's what these KPI reviews are for. Um just a few updates today. We'll do athletics. Um I have my friend Mr. Badget here as well with his team for school and community partnerships. And then Mr. Gustin will take over for the treasur's office because we have a few contracts there. Um and then in January we will do any additional contracts that got left out if somebody wasn't able to make it or if I missed one. Um just kind of recap all the 200s. So at this time, Rob, if you want to click on that link, um and then

034we will hand it off to Mr. Harden. All right. I have uh three contracts here. Uh I'll touch on uh each of them. Uh first being our contract with activity beyond the classroom. Uh as many of you know uh we've transitioned our larger contract with uh ABC um knowing that they're stepping into a a big role uh with the uh growth of our district and um I believe it's kid future >> future kid future CPS. All right. Exciting stuff. Um but in that uh we just kind of transition some of the staff members that were working with ABC are now full-time CAS and CPS employees and in those conversations we talked about what does the transition look like with you know future contracts and so we remain in a contract with them where they're supporting

035our athletic security as well as uh just aligning the role of not uh programmatically supporting athletics and extracurriculars but staying in the lane of fundraising uh It's worked out really well uh to date. Um they have raised uh at this point $80,000. Um their goal was 100 uh and with some future commitments can see that number hitting um nearly 200,000. Uh so kind of doubling that goal that we set forth uh in this year. Uh, a lot of the things that we've had thus far has been the, uh, soccer donations that have come in to expand elementary soccer, um, flag football, and and different things that we've done in the fall season, um, through um, single donations of donors, grants, and different things like that. So, we're looking forward to uh, continue partnership there. We

036also shifted uh, and asked them to uh, support some of our ongoing facility needs. Uh, and one of the ones that we targeted was uh the project at uh Woodward High School in the stadium there. Should I should I do all of them or one by one? >> If I could interrupt, sorry. When you say they, we've asked them, are you talking ABC? You're talking Kid Future. >> Yeah. So, uh, >> yeah, good question. Um, so when we're when we're working with them, we've been operating as the partnership with Activities Beyond the Classroom. Okay. So not certain like what that transition looks like. >> And and I think if I may, I'm sorry. I think the work around any potential assistance with the Woodward Stadium could be under Future CPS. So I think they're still

037doing the transitioning from ABC. Uh they still do >> invitation to Yeah. >> Yes, ma'am. So but for the stadium work moving forward, I do believe that's going to be under Future CPS. Mr. Crosset, our representative to Kid Future. >> Yeah, we we in um the discussions we've had with Kid Future, I think we're still in the process, but we're trying to discern a dollar amount. In other words, if it's a really big project, that's likely to be Kid Future. If it's smaller dollars, it's going to be ABC or CPS doing it. So, uh it's in process, but we'll we'll figuring that out. Is that fair to say? >> Okay, that make sense. But transition always breeds confusion. >> And so, um, >> I'm not confused. >> I am. [laughter] And I don't mind saying

038that I'm confused. >> Anyway, it's it's in process trying to figure all that out. >> Okay. Y Okay. >> Does that help you? >> Not really, but it's it's all right. And we're in transition. and we there's two entities that are there and and ABC there's not been a better partnership in the 18 years I've been on the board there's not been a better partnership so that partnership is in transition to so everybody's in transition but I think uh I think there is a upcoming discussion even today I think to try to nail down some of those those issues regarding transition but I'm glad you're here to >> help us explain this. >> Yeah, I'd say on my point where there may be larger scale from from your standpoint confusion and more to come from

039my standpoint in athletics, it's never been clearer. I think that we've, you know, said some, you know, this is what it has been. There's been confusion within some of that. This is where we're at now and this is where we're going. So, in the field of athletics, the staff members that used to be over there and what we're doing and our athletics and ABC partnership, it's never been clearer. And I think that's an important point that that initial transition has occurred absolutely with the change regarding the athletic directors and what have you. >> So and then still we still have ABC and and certainly their uh faithful clientele that have been >> the only reason we've had extracurricular activities uh for the last 15 years is them. So this is confusing but uh you know

040people of goodwill for good purpose will get this clear. So thanks keep going. >> Yeah absolutely. Uh so then our other contracts are uh two of our athletic training contracts. Uh so one with Walton Mobile and one for uh go for Walton Mobile has been the group that stepped in a few years ago uh when we had our our partnership with Children's um um step back and they stepped in and provided athletic trainers uh nurses EMTs physicians to support the schools that didn't have athletic trainers at the time. And then go for was a group that also stepped in last year as we look to continue the conversations with Cincinnati Children's and our other partners to identify more athletic trainers. Um, one of the big drawbacks was that was a more national group and not,

041you know, local. Uh, we talked with them. They were able to partner with UC Health and so we now have a part a partnership with them and UC Health where UC Health provides the team doctors uh with those particular schools. They are providing three full-time uh athletic trainers at three schools and Walton Mobile is providing three full-time athletic trainers now split at six schools which is uh um one large school, one small school being one school that has football and one school that does not. Uh both those contracts have been going really well. Uh we've been talking with Walton Mobile on uh some expansion there for their athletic trainers. um whereas they are uh full-time to be more dedicated and the potential of um being at our schools a little bit more than they have

042been uh similar to go for and some of the other uh hospitals. Uh so right now we have uh they are two of five partners that we have in the space of athletic trainers. Um and we've seen great growth. Uh whereas last year we had seven athletic trainers uh this year we have 11. And I I do want to uh commend this group, the superintendent and the board members uh because I think we came to this uh body uh maybe a couple years ago and and just really shared how important these roles are for our kids. and and the um the board listened. and the superintendent continue to remind that one of the big pieces that kind of put us in that um uh period of not having athletic trainers was those hospitals needing a

043commitment early and us understanding the way that our you know budget comes out uh and uh and the commitment was made early uh this past budget cycle which did allow us to sit down with the partners and did allow us to move forward in a way that we are uh supporting our kids >> which means is we may need the same support [laughter] for fiscal year 27. >> Well, it is a budget 27 issue and I I want to my point is one of the reasons that this is an issue of and resolved uh was the leadership of um member Weinberg uh and I as in her absence we want to make sure that somebody on the board is continuing that championship. Um the other thing is we have to remember that there are certain

044providers that would that want to go where they can get additional customers based upon the income level of the students that are at that school. And yes, >> I would just say as the athletic director for my elementary school, I'm happy to take Miss Weinberg's place in advocating for our student athletes. That makes me feel better already. And you will have >> fantastic. We have an athletic [laughter] director, board member. I love it. She raised board member. >> She races the challenge. That's what we like to hear. >> Josh, she didn't say she's also a basketball coach, >> so watch out. But yes, I I think that's it's important. and and some some pro service [snorts] providers don't necessarily want to serve the schools where indeed it is a matter of the Medicaid and all

045that kind of stuff. So this is that that class uh division that we have that we have to always make sure everybody's getting a proper service. So we have a we have a person that's going to take this as a champion role. I love it and keep going. >> Love it. Appreciate it. Good to go. >> That's all I got. >> All right. >> Say thank you to Mr. Harden. Any final questions for him >> before we hand it off to Mr. Bad >> Treasurer? You good? >> Good. >> All right. >> Josh is usually a rock star, so not surprised. >> I'll tell you. >> Well, thank you, Josh. And Mr. Badget, >> CPS, >> your time to shine, sir. >> All right, >> Rob. You can stay there and just go to that

046tab that says 018 and we should be good. I think these are mostly resource coordinators. So, our contract over 200,000 in the office of community and school partners will be resource coordination. Um, just want to note that on this sheet we have six lead agencies that are over the threshold of 200,000 plus, but that's not all of our lead agencies. So, we have some lead agencies that only have one or maybe two schools that fall under the 200,000. So, just want to make sure everybody understands that. >> Thank you. >> We do have a total of 13 lead agencies. 12 receive um are contracted through CPS and one lead agency is self-funded and that's Clickie and they have six sites, five or six sites, but they're self-funded. So, just wanted to make sure everybody understands

047that. When it comes to resource coordination, our KPIs are on two components. One is monthly attendance at the click um the CLC meetings. So, community learning center uh meetings we have once a month and we also have matrix meetings once a month with all of the schools where we give updates um just making sure that we're all on the same page moving the work um as the CLC model. And then the second piece component of our KPI is the monthly impact report. So, one thing we started last year was there but one thing we revamped last year was the impact report. It's a Google form that resource coordinators fill out and let us know what they're bringing into the schools. Um they give us an overall update of what's going on each month at those

048sites and then we compile that data and we do it um at the end of the semester and then we compile it at the end of the year so we can have a list a compile list of who's partnering in what school and what they're bringing to the table. or as resource coordination >> and question across it. Hold on just a second. >> Yep. [clears throat] >> That KPI where they're reporting in that that includes the partner name >> that's there's like a spreadsheet that you you maintain >> at the end of >> they're filling that out or providing that data. And when when when the resource when the lead agencies apply for these contracts, is it an RFP process? And and so that RFP process um has requirements of of how the lead lead

049agencies to fill that role. And does that enable us to evaluate whether or not some schools get more benefits than others in terms of what actually happens on those reports? And do we look at are we able to look at that from an equity standpoint is kind of my >> good question. So so we do look at um lead agencies. The LSDMC's they evaluate the lead agencies every year. They do a needs assessment in August what their needs are and then the resource coordinators working with the lead agencies go out and bring in resources aligned to that mission or needs assessment. Um we do follow an RFP process. I think it's on a fiveyear cycle, four or five year cycle. So when that comes up, the lead agencies will have to reapply for the RFP.

050Just remember that the LSDMC's, they select their lead agency. So we'll have a list of here are our agencies and you can interview or keep the same one if they pass the RFP process. >> This is a little different. RFP is you pick one vendor. This one is multiple agencies alwaysified. schools >> and I think different schools different school communities match better agencies. So this might be one where you have 10 or 12 agencies that get selected for the RFP which is a little different than what people sometimes think about you know one for all. >> Yeah. and the overhead too, being able to pay up front that payroll and then get reimbursed >> that member elect. >> Yeah, I was just going to say, Jim, as an LSMC previous member and a school that

051experienced changes in their agency, I just want to say the lead agency also has, for lack of a better word, agency in this process and can decline taking on a school due to the resource restrictions of their own organization. So while they can be in the system, they can also say to a school, we don't have the capacity to take you on. >> Y and I I'll note when I took the role as senior director last year coming into the role, we had several schools that needed lead agencies and we sent an email to the current lead agencies at the time and no one was taking on additional schools. So we had to go out and hit the ground to get nonprofits to be willing to enter this work. And does it does it ever

052occur that you feel like an agency or a resource coordinator in a particular school is not uh providing enough of what's needed the ex meeting the expectation of the LSDMC and does that do you have to do something corrective or >> Yes sir. So we work with those lead agency directors and we follow their process their steps. Yes sir. >> Yep. And in my department, they have schools um they're they're assigned. So Will has elementary and also has elementary and Tracy um has the high schools. >> Superintendent. >> So just like uh the team worked extremely hard and they brought in at least two new lead agencies this year. Three, I knew that was wrong. Three new lead agencies this year there. So there are times when we do have to say to an agency,

053this is not working for the school and work in the best interest of the school. Sometimes we're able to find other ways to partner just on a different level. Um and so that goes well. The same is true for resource coordination. Um those resource coordinators are the employee of the lead agency. There was a time in the district where we had a few resource coordinators who were employees of the district but at this point I do not think we have any uh in that situation and so yes there are times where we have to say with the resource coordinator it's not working and the lead agency will switch out that uh resource coordinator. But a significant number of the people that are resource coordinators are being paid by public dollars that uh flow to the

054lead agency from the district. So that they're not employees and I know there is dialogue yet always about the um differences among lead agencies and the uh capacity and success of uh or differing success levels uh for guard for certain lead agencies. But um it's it's something for budget 27 we were able to get through 25 and 26 making these good changes and not losing the resource coordination at all of the buildings. But I think even if we look down the road uh it's my understanding that uh the community learning center institute is is willing to take on two more schools. uh that would be a great uh effort not only because that would be a financial boom for us but more particularly the quality of their service is such that uh they they tend

055to be this the you know the standard so to speak. So uh this is one of those areas again I'm making my list treasur about budget 27 you know that what that means >> I'm glad she's looking at the treasurer. [laughter] So, other questions, comments? >> We good? >> All right. Well, thank you, Mr. Badget and your team. You guys are always always a pleasure to work with. I do want to say congratulations and thank you to both of these two for coming in here today and speaking. Um, both these gentlemen are very easy to work with, never have a trouble with their KPIs, never have questions. Um, yeah, they provide all the information needed. So, hopefully I can say the same about our next guest, Mr. Treasure Augustine, [laughter] >> in case you hadn't

056heard, I I bet you'll get a really good attitude. There it is. [laughter] >> Um, so yes, I will hand it off now to Treasurer Augustine to talk about two of our contracts in the treasur's office that exceed the limit. >> That's right. >> It's important. It's important that our software business All right. Is this better, Rob? >> Okay. Thank you. So, yeah. So, our two, like I said, our software, it's Business Plus and Aliv. We measure um system uptime. And so, both of these are on track. Um, I think we've had longstanding relationships with both vendors that have been quite successful. You know, we are consistently one of the beta testers, one of the folks who were asked for for comments. I know, especially with the new version of Aliv that's coming out. We

057were a beta, we were a beta test tester, thought partner from from the ground up. >> To back to what Miss Bolton says, we lead, we don't follow. >> That's right. >> So, and I think those those long-term relationships have been very good. Um, and so yeah, both of those KPIs are on track. >> Super. >> Any questions for Mr. Gustin? >> All right. Well, that concludes our KPI updates for December. Um, let me get back to my >> Thank you for the work that you're doing. Appreciate it. >> Thank you, Miss B. >> It's been a great ad to what we do is um kind of testing the waters and getting the results and proving it. I also >> did come up recently, you know, do do people look at KPIs do things and

058so yeah, so you can >> we can certainly say these are these are reviewed. >> That's excellent. Well, let's move on then. Uh your 30 seconds on the annual tax budget. >> Um yes. What two things though before we go there? Okay. >> So, uh Mr. Hutchkins does the per pupil analysis. >> Oh, okay. We're going to do that first. Okay. >> So, we've added another column. >> Okay. >> If you want to talk about >> Yeah. you want to talk about your new column there, sir? >> Absolutely. If you want to go to the next slide. >> So, here um you'll notice a fun col column that we added was transportation. Um I did edit the link down below. Um I apologize for who couldn't access it last time. For some reason, the a

059link didn't work, but >> so we added transportation. I did work with Mr. Burkhart on his on this column to get they he's he had a very great sheet of breakdown of how yellow bus, metro, everything is allocated to each individ school individually. Um so those were applied to each school to give us the full cost breakdown um thus far through December. And then as we talked about that all other districts column will start to de will continue to decrease as departments are pulled out of that column. Um a couple things to note on transportation. What I did not include if anybody goes through there and sees that the budget does not match what's in business plus that is because um I did not include f budget for FY25 then and nows um because those

060were last year's effects and did not impact the schools this year. So, I did not allocate those in. And then also, I did not include and allocate the services out from non-public schools because we do do some transportation for non-public schools. Um, so I did not include those budgets here as well. If anybody would like to see those, I can get those numbers or get those breakdowns. Mr. Burkhard had that available. So, um, any questions on how the process is going for this per buple breakdown? Any comments, suggestions for improvement? I'm always open to those. >> Treasurer, [clears throat] Mr. Cross it member elect. >> Well, >> I'm ju I'm just curious. So, this is the data >> is is there um >> the analysis >> any analysis? I mean, do you look at this

061to come up with some conclusions or trends or concerns? >> Absolutely. >> Um and is is that uh something that's reported today or in the future? I >> think I think we're getting there. So, so part of part of this part of this exercise, I don't remember I don't remember who suggested this, it was one of the members of the finance committee, >> probably me. >> Probably you [laughter] was was to get kind of what I'll call a real cost for school. So, a lot of things are are stuck under what we would call district expenses, but that's not really true. you know, I mean, we we cost allocated things equally, which, you know, depending on the school, depending and transportation is a great example where you can see there are definitely, you know, differences

062in cost. So, the idea is to take that big district-wide bucket, continue to slice it, um, and drive towards towards real cost. I think one thing that that Mr. touch and I talked about is and maybe we'll do this next month is looking at the school rankings >> when we started looking to now and I think you'll see you'll see those costs move you know you'll see that when all of transformation all of facilities was lump together you know these might have been your top your top 10 schools say top 10 elder schools by cost but when you do this next level of digging in that that that ranking changes you know and so I think we couple there's a couple more rounds, right, of things that [clears throat] you're going to go into >>

063um to to try to dig into and then I think it really paints a really good picture >> for for the budget process of of how much each of these individual buildings, you know, cost to operate and cost to educate kids. >> Well, I I'd like to just put a little history to that rather than necessarily when this started. This started particularly uh a few years ago. Uh and I think uh I think uh uh President Moffett had something to do about refocusing us on per student cost and per building cost. >> My issue has been the per building cost on transportation. >> All of that dialogue for three or four years through finance and the whole board meetings of the full board meetings. It really made it very clear why we had to do

064what we did regarding ad hoc. we could not afford small schools. We came up with that understanding three years before Cleveland and Columbus have come up or Dayton has come up with it and and largely due that you cannot without a certain amount and this is something that treasure Wagner always talked about if you don't have a certain concentration of students you can't fully fund this the programming. So it's just too much expense and transportation was the one that's most obvious and indeed that's why we have reduced magnets in this in this district at a time that we know that for 25 years magnet helped save the district and and kept people in the district. So this is these are difficult times but yeah we'd like some more analysis but some of the analysis took

065place and we can't afford it. That's the analysis that we it's it's too costly. So, and and and unfortunately not having uh the yellow bus for seventh and eighth graders that superintendent had to come to grips with with that for us and make that very clear that we had to make that sacrifice. Uh and because we couldn't afford the difference between seventh and eighth graders on yellow versus seventh and eighth graders on on Metro. So there's been analysis and there've been conclusion and statements that have have been made as a result. But per student and per [sighs] school though gets to be a problem because we shouldn't be talking too much about per school per student. we should be looking much more at the aggregate but because they're bored because you start to get too

066weird if you get too but in the financial piece we had to do per school per student and begin to kind of deviate from a larger aggregate governance that that I think we had been playing for a while but this is good stuff transportation $50 million >> it's a lot to transport and it's part it's it's part of running the city within a city that is Cincinnati public schools >> and the other urbans are giving it up one by one. >> Yes, I spent spent several hours with the um CFO at Cleveland yesterday. >> Oh wow. >> Um it was our it was our quarterly urban school urban school treasur CFO meeting >> which is which is both depressing and uplifting at the same time because we all we're all in the same boat. >>

067Sure. >> Yeah. the the boat we're in is depressing, but the fact that you have peers who are who are who are in the same boat with you is kind of uplifting. But yeah, we went through a lot of their presentation, a lot of their work, and it's it's very much a lot of the work we had done. You know, it's a lot of a lot of the same themes from ad hoc is, you know, our our schools viable at a certain number of kids. And I mean, they >> they have a beautiful PowerPoint presentation. I know I think I think it's magnificent. I think all of our board members have seen it but it was shared but anyone else out there is listening if you want to take a look at it I'm sure

068it's shared but >> it' be beautiful but they really talked about you know making schools viable and getting kids into upgraded buildings that were modern I mean I think our FMP we took care of that >> thank you taxpayers years ago >> $1.7 billion 78% of which was locally funded >> yes we >> I don't know any other school district this large that could say that >> that is for sure we spent those billions of dollars to get and they talked about, you know, very clearly the offerings at the schools. And I just I it's it's interesting as we go through the budget process, you talked about how many elementary schools didn't have anything past um PE, art, and music, >> but you know, I know from our budget process, how many schools now have

069tech, how many schools have STEM labs, like like we've done that work. Um [clears throat] they talked about how many of their high schools didn't have any career tech or any sort of career tech offerings >> and now with their consolidation now all their high schools are having this sort of things. And I it's funny because I think we've we've done a lot of this work in pieces >> you know and they've over time they've dropped like the one big PowerPoint where we've we've worked this over years. >> Yeah. And then and applauding people like Eene Cooper Reed, Susan Cranley, Melanie Bates. These are people Kath Katherine Ingram who said there must be music, there must be art, there must be PE. Oh yeah, we got to add that tech thing [laughter] >> was usually

070that afterthought. But it it it's it's important. >> So it's interesting where where they're getting to and I think if you compare our district like we're there. >> We're there. >> All right. >> Continuing. >> Shall we talk tax budget? Mr. Ashley, >> this is it. [clears throat] Do it fast because we're going to repeat it soon, right? >> We only have one slide. [laughter] >> Uh >> oh. No, [laughter] >> turn your mic on. >> It's [clears throat] just just add it to the list. >> Yeah. [laughter] >> Um so anyway, there's a requirement has to be filed with the county in January. Uh we have to publish um we did a we did a publication in the inquirer that we were having the tax budget hearing so that the public is aware of

071that. Um, also as part of that we we um included that our annual financial report unodudited is available for inspection. That's another OC requirement. So we just piggyback on that >> for that notification. >> Um the county Hamilton County has the option to provide for a modified tax budget versus a fullblown tax budget. Um as far as I know it's just a form difference. It's less information required on the modified Uh, I've never had to do the full. So, I'm um not 100% on that, but that may change going forward with some of the changes in the legislature. >> We may have to do a full um I think there's talk of including uh five-year forecast or threeyear plus one budget forecast. Um also um other funds besides general fund which we do include the

072general fund and the debt service because that relates back to the taxes but but mainly that's what it is. It's for it allows the county they've already given us preliminary rates. This will be for tax year 206 collected in 27. So we're always talking a few years out. But um the next step after we submit the tax budget uh will be they'll ask us to set the rates. The county will provide us with the rates and then in May we have to the board has to um approve the accept those rates. >> So [clears throat] >> and it's very preuncter that we pass this at the organizational meeting >> as quickly as we can. >> The deadline's at 15. So we [laughter] don't >> cutting it close since we're starting late. >> We did not

073leave us any leave ourselves any extra. >> Better not have any snow. >> Right. We'll be calling a special We'll be call [laughter] We'll be calling a special meeting. >> I have a good friend from Mississippi and she says that snow is a four-letter uh word and uh I think the superintendent's beginning to feel that same way. [laughter] >> All right. Thank you. >> Yes. >> So I guess now the moment we've all been waiting for. the moment and and to as we move to the moment everybody's been waiting for the discussion uh as we look down at number five, we have resolutions that just have to be passed. >> Yes. >> At the uh this meeting and then sent to the uh board for the 12th. Does any board member have any question or

074comment about the um resolutions regarding our audit committee? We good. and the chair. >> The chair and vi vice and the audit committee's already taken that action and they just are sending it to us for approval. And uh Mr. Crosset, do you approve? I do too. who was a our veteran audit committee member long before he was on this on the on the board. So that's consider that part of the agenda is done >> and or we get in trouble with Lauren [laughter] >> and then we don't want to be in trouble with the internal auditor. There's a lot of people we can say, "Hey, okay." But >> but we might want to remember in the board meeting to thank Dan Hold House, who who is a chairman for what, four or five years, did

075a great job. And >> that's a great idea. Why don't you make sure that you do that as a kudo, >> too? That would be great. Good. That's good thought, Jim. >> All right, hit us. >> Here we go. All right. We're going to talk taxes, debts, all that good stuff. All right, next slide, Rob. So, here are my caveats. A couple of things. So, one of my assumption number one is that the tax reform bills that are on the governor's desk will be signed as written. Um, and so any place new stuff is in there, I've tried to update these slides, so you'll see the word new kind of noting things that going to change. I am going to assume the Hamilton County Budget Commission will not reduce the rates of any of our

076current or future levies. >> And we had some assurance stated publicly and repeated by our wonderful auditor and our the auditor, the prosecutor and the >> treasurer >> of the of this county, our >> are all friends of CPS >> of the budget commission. They have Yes. >> and very fiscally responsible people. We appreciate >> believe in democracy and after people vote a tax, it should stay voted. >> Well said. Well said. I'm also not considering any other pending bills. >> Um and we're not considering anything the fair school funding plan >> at this point. So to talk about taxes, we're going to consider that those that that anything pending we'll deal with when it comes through because there are tons of bills pending in the legislature. Okay. >> Most of which die in committee

077thankfully. >> So we're planning based upon these assumptions. >> Yes sir. >> Okay. >> All right. So next slide. This is some fresh information. These are the assessed values um for tax year 25 to be collected 26. This was from the auditor's office as of about three days ago. So yes, all yeah, all anything that the county does is going to be calendar year. Anything tax is always calendar year and tax years are always a year behind real world years because we like to make things simple in Ohio. Okay. >> Yeah, sure. >> Yep. Um, so yeah, there's there's a person to give a shout out to, Tim Steiner, and the county auditor's office works for county auditor Miranda does a great job of communicating with all of us >> with our evaluations, with our

078tax rates, all that stuff. So, so shout out to Tim. Um, >> go county. >> Yeah, here's our assessed values. It's a little bit less than last year. So, interestingly, residential went up a little, commercial went down a little bit. Um, but they're they're very similar. >> Is there any reason for that? that you can think of. >> I assume some people won their border revisions and I know I know this was the most banner year for border revisions and then I think on the residential side you get you get some new um new construction. You also get the hit you also get the new con the new construction of things coming off of CRAAS. So that's that always helps us out as as CRAAS expire those come back into new constructions. So I would

079say that's but it's it's very similar. These numbers are very similar which you would expect between assessments. You know you see very little change in values until a reassessment's done. >> Okay. So for our purposes we're going to say one mil of collections is about $9.25 million of of money. Okay. So next slide. I pulled this one from the presentation we did at the last board meeting. >> These are our current levies and we're going to we're going to use this we're going to use this several times to explain where we're at today to inform where we want to be tomorrow. Um some of the millage rates did change slightly. Someone pulls them I mean, it was decimal points, but but part of what the county does is recalculate the millage rates to make sure,

080especially for the bond levy and emergency levies to make sure they will bring in the amount of money those levies are for. So, again, they're decimal points, but the numbers are slightly different. Like I think bond levy went from 3.27 to 3.3. We trust our auditors for that. So, next slide. We'll start with inside millillage. So inside millillage is is a share of what's under what's the under the first 10 mills. Every every taxing agency has that. It is shared between kind of the original folks there. So us, the county, the city. Uh we get 4.9 mills of that or 4.19 mills of that. That's our share of that. Um the beauty of inside millillage is it grows as property values increase. It's not sub to any reduction factors. the new thing. So, House Bill

081335 limits the rate of growth to inside millage. >> Yeah. >> So, it will only grow as of the rate of inflation. [clears throat] So, that that means as as these reassessments happened, we will not see the inside millage growth. If you remember from a couple years ago when we had a jump in property tax revenue, the two drivers of that, one was inside millillage, the other was a 20 mil floor, >> right? >> You're not we're not going to see that again. And that means millions of dollars we're not going to have. >> That that will probably cut will probably be some millions of dollars we will not have. So >> and and that would start in what years if this goes through. >> So let's see going to >> yeah our next kind

082of reappraisal is a trienal update. It's in 26 which means it would hit us in 27. calendar year 27, right? I'm trying to think the Yeah, his calendar year 27, which would be half of the 2728 fiscal year. Am I right with that, Kevin? I know this is this is this is where >> he's going to answer. >> Yeah. So, [clears throat] so the reappraisal will happen in te for 26 >> that will be tax year 26 values >> which will be calendar year 27 collection >> collections >> which is for us half of fiscal year 27. >> Yeah, that's right. Full in fiscal year >> it'll be the end of the fiscal year 27 and the start of fiscal year 28. That's right. >> All right. [clears throat] >> Yes. So I mean you

083know you we could get to a s the thing we don't know the two variables and this will come up multiple times is we don't know how much property values are going to increase and I [clears throat] don't think I have a real idea of that and then we don't really know where inflation's been. >> So inflation's at like 3% right now. I mean the latest latest um estimate was about 3%. So you add you cumulative that over the same period. So, like it might not be that bad in some ways. Like if the three-year inflation is say 9 or 10%. >> We bet at the groceries, but um >> yeah, you know, say if the if the three-year inflation is 9 or 10% and the val the property tax increase is 12%. Then they're

084pretty close. >> The property value increase is 30%. >> And three-year inflation is 10% then you're going to see a significant decrease in what we would have gotten. Okay. >> So this is a whole lot of variables that are in the future, right? And >> and the items that are on this chart, it's what we have. Yes. Not anything. Okay. >> Yes. So I mean we we have we get about 38.5 million at inside millillage. >> Okay. >> So assume that's going to continue and then with with some slight growth in future years. >> All right. The next slide are the current expense levies. So these are these are what we call the fixed rate levies. They they're from 1976 to 2000. There's there's several of them. Um they will continue to reduce. So they've

085been reducing for years or effective rate. This is House Bill 920 which was passed back in 1977 that basically says you property tax levy should not increase for inflation. So So every year every year the every time every year as property values go up the millage rate goes down, >> right? um until you hit the 20 mil floor. So, a couple things, one is because of one of the pieces of legislation, our current our emergency levels are going to hit the 20 are going to count against the 20 mil floor. So, we're not going to be on the 20 mil floor anymore. So, that's so we're it will take us a couple years to get back there. >> And that and that impacts us in what way? Financially, >> that's going to impact increases in

086revenue at reappraisal, right? So, and then when we get to the 20 mil floor, then House Bill 186 is going to is going to also cap the amount of increase we'll get at the 20 mil floor. So, I mean, the the big picture, which I said in the last board meeting, is the property tax system got even more level and that and that whatever you have today, that's what you're going to get. And expecting more money is going to be harder to do. Now, the one good in it piece of news is if we do a new current expense levy, we don't have to worry about getting above the floor. So, one of the conversations that we had when we talked to Millage uh with Treasure Wagner was, you know, a like previous years is

087we'd have to put on enough mills to get above the floor. So if we were at So if we were at an effective of 17, >> you would have to add 3 m to get above the floor to whatever you wanted, which would have made a much higher looking class. So Arian's a little little bright lining in that big tornado cloud. [laughter] >> You're reaching. You're really reaching. >> I'm I'm trying super >> She always wants me to be more positive. >> I know. [laughter] I am trying to be more positive. [laughter] Yeah, I'm trying to find a silver lining in this tornado. Okay, I'm trying hard. >> There you go. >> Right. So, >> mother earth. >> So, if you'll if you'll hit the next slide, Rob >> question. >> Oh, go. >> The

088the the current expense levies of 41.66. the dollar the dollars that the district receives from those levies will be flat is is what you're saying. And that's how many dollars is that >> it's about it's pretty big number. >> It's a good number. >> It's like 380 million or so. >> Not not that big. >> Kevin can calculate it pretty quick if you >> working on it right now. I don't know off the top of my head, but if you hit the next slide, >> the one thing I would add on those current expenses and like Mike shows on the slide there, the initial rates added together was 41 ms. The effective rate for residential is now only 15 mil. So those reduction factors have always been in place >> and hold that down. So

089that's that's no change um currently. Um so just to point that out. So in terms of dollars, it's a similar dollar amount, but the rate that each taxpayer is paying is much less. >> Yeah. If you'll go to the next slide, Rob, that was that's the thing. Yeah. As you can see over over years, the reduction factors >> the reduction factors have reduced reduced reduced reduced. >> Um and so yeah, we're effective rate of 15.8 and 23.2 too. And those are those have dropped every year and they will continue to drop. >> They will go down. >> Yep. So, all right. If you go to the next slide. All right. And then finally, the emergency levies. So, we have three emergency levies. Uh the one we just renewed in November, thank you taxpayers. Uh we

090have one coming up in 29, one coming up in 32. These will require some decisions from the board. So the new law, so current law right now after the veto override is that these these things when they expire, they're gone forever. The legislation we expect the governor to to sign will be able will allow us to convert these into what are called fixed sum levies, which we have the option to do that or we option to do something different. fix some levies with a maximum length of five years. So, so we can't do the 10-year anymore, which which we had strategically done to kind of slow down the levy, >> right? >> Um, they will count towards the 20 mil floor. The other the other good thing I guess I forgot to put this on

091the slide is that if we kind of convert then from merging to fix some levies the older levies um that were pre204 will still get the um property tax credits which which is an important thing for property for property tax owners is that they'll the t the property owners will still get the tax credits. Um, and so it's something that as we as we look at what we want what we want to do with those, it's something to keep in mind. So there are some there are some credits for older levies. The last one we the $48 million we just passed is so new that the credits that the credits have never applied to that the other two. >> So So we there there are decisions that have to be made in 29 and 32.

092And then if you'll go one more >> but 29 and 32 are the ones that are listed here. >> Yes. Yes. We they will they will expire if we don't do something and we cannot keep them as emergencies. So they at a minimum we have to convert them from emergency to a fixed sum. All right Rob the last slide there. Um bond talk about the bond levy. So, so this has been around from 2003. Um, we burned the mortgage December of 2031. It's a beautiful thing. It's a beautiful thing. I mean, it it really is. >> Um, we are, I think, as as Miss Bolton said, we're one of the only school districts that has done such a such a large program and we're on track to pay it off. I know there are other

093districts who have started down this path and are now trying to figure out how to pay off these these things, but but we've stayed fiscally strong through the entire course of this through many boards, many superintendent, many treasures if you think about it. Like we've like we've stayed tight this uh we have a lot of options when this when this expires. >> Oh, good. >> Um the levy will expire. You can't renew it because it's a bond levy. So the bond levy is kind of like a mortgage. So you you took your mortgage out, you're going to pay your mortgage off, your mortgage is done. Um but but there are options there. You can't renew it, but you can replace it with something. And and so there are a couple ways to go there. If

094we have if we have bond levy eligible expenses, those would be anything that is a capital asset over five years. Generally that's buildings, building renovations. It could also be I'm afraid to say this, it could also be buses. It can also be some technology. But but anything that you can do a bond levy on. We have a couple options. So one option is if if the new request is less, which is what we've talked about in the growth plan discussions, you can do a lower millage levy for the same number of years. What for the taxpayers that that effectively lowers their taxes, right? So, you're paying 3.3 mills for this. The new bond levy could come in at 2 mills. You know, everyone's everyone's getting money back. You could also do um I see my

095typo here. You could also do higher millage for fewer years. So, this is one of the things I talked with Brenda Weamer um who's been been a great Yeah, she is. She's she's she's great, but she's been a she's an expert in this field. >> She is big brain. >> She is expert in the field of tax levies and all those things. Um, you know, we can do higher millage for fewer years. You don't have to go 30 years. You know, you could keep the same millage. So, you could stay at 3.3, but you could do it for say 10 years, a 10-year bond levy, you know, depending on how the size of your ASP. Um, you could also do lower bond millage and then do some combination of permanent improvement. I think this is

096popular for a lot of school districts >> uh to say to to to say, you know, we've we've invested in these beautiful buildings. Now, we want to use some of this money to pay for the ongoing maintenance of these beautiful buildings. And so, permanent improvement levy does that. It brings in a steady stream of income every year that is dedicated to those improvements. Again, things that have a life in more than five years. Uh, you can also do a lower bond and then combine operations. So, now you can you can try to get some operational. >> You can combine those. >> This is where it gets interesting. This is where this is where Brenda and I had some interesting conversations. >> Okay. because I'm I'm I'm familiar about the combining. >> You would probably if

097you want operations, you'd probably have to do two separate two separate questions. >> PI even she was not sure where the current law is. >> Okay. >> Which is which which is kind of crazy, but between house between House Bill 96, the veto override, and all the new bills, there is still some uncertainty about what you can put in a ballot question. at this point. So, yeah. So, this is a this is a as we get closer, these things will settle themselves out, right? We're we're we're not we're not in the spot where we're going to in the in the near future do anything to bond levy. You still have several years of this. You wouldn't you wouldn't really put anything on the ballot until 2030 probably. I mean just looking at a calendar you

098don't want to be much before um the existing levy expires because you would do like you would do the you would do the election in 2030 collection to start in 2032. That way it's smooth for for your taxpayers. They're not seeing a jump or a bounce. >> It's really interesting what will be allowed in 2030. >> I will say that too. This is this is not a settled issue of of law or >> I I'm happy to hear this because I I've been targeting that that big year >> but I don't know that the board is in the is thinking in terms of wanting to wait that long to start to do the the maintenance plan >> because that was proposed just three three years to us to us or two years ago and is

099all kind of there and I I know that I think Mr. Craig is particularly interested in it before we try to do something new. Um so I think that's I think that I'm glad to hear what you're saying. I just think that that is there's there's lots of board discussion to to be about that. But I I do think it's such a banner thing to have the FMP paid off and and then you do something big as a result. Um but my understanding from you and I think this is the understanding the board has is that we need some money now. >> I would agree with that. I think we'll get into that a little bit. >> Okay. Okay. So let's talk. Yeah. I I'm excited about the 30 thing. I think the thinking with

100the bond levy is is very much like it's going to expire. >> Yes. >> And you have an opportunity to do something that won't raise taxes, maybe even lower taxes. I mean, how many times can a school district have an opportunity to go >> that's >> and tell and tell the public we're actually going to lower your taxes? >> Yes. >> For what you paid and and Yeah. an opportunity something big. So if you'll hit the next slide, Rob, this is kind of a timeline of where we are by millillage. You can >> Oh, yeah. Yeah. Yeah. Yeah. >> You can see there's three three big points where actions have to happen and then obviously there are spots where alternate and there's plenty of spots where actions could happen, but there's the three things that

101are called out there are spots where you have to do something, right? Um, you know, especially the emergency levies, like that is operational money. I mean, you could let the bond levy expire and say, "Thank you. Thank you. We appreciate it." Um, those emergency levies are everyday operational funds. I think you you would have to make significant significant cuts if you if we let those expire. I don't think anyone's I don't think anyone's thinking that in that range. So, >> no. When the word renew is always a good >> messaging word. >> Yes. Okay. So, let's talk about what we could do. Kind of new option. >> Please, let's do it. >> All right. So, Rob, if you hit the next one, there are multiple options available. Um, we've talked about some of these. Current

102expense is your fixed sum. You can do one year, five years continuing. It does it is part of the 20 mil floor. You can use it for operations or assets. I'm going to define assets very broadly here as any land building improvements of the fiveyear life. So fixed sum, we just talked about that the new levy fiveyear max, but again it brings in a fixed amount of money. >> Yeah. >> Every year school district income tax that's an option. Um we can talk about we'll talk about I have a couple slides about that. And then there's a permanent improvement levy. Only real difference with this is it's for assets only. So, if you decide to do a permanent improvement levy, that money is going to permanent improvements. You can't redirect it to salaries or or

103any sort of operational stuff. You have to be very very intentional. That's where you want the money to go. I mean, the nice thing about a current expense or fixed sum levy, an operational levy, you can always take operational money and use it to buy assets, right? You can't go the other direction. >> And then the same thing with bond levy. Yeah, you can you can you need to it's used for assets, not for not for operations. All right, Rob, next one. So, >> let's see. Is there any questions about >> Sorry, >> any of those. [snorts] >> Okay, go ahead. >> Okay, talking about the school district income tax. I think that's the one we're least familiar with here just because we we haven't done one of those in Cincinnati. Um there's two tax

104bases. There's traditional or earned income. Traditional tax base would be your income when you file your state taxes. So, it's your state adjusted gross income and you'd pay a percentage of that. Um, earned income would be is on salary and wages. Earned income does not tax retirement, does not tax investments. Really like it's really wages. You're really looking for wages. School district income tax applies to the residents of the school district. it. Unlike where like a city income tax applies to the people who work in the city and live in the city, the school district income tax only applies to the folks who live in that school district regardless of where they work. Um, Ohio employers must withhold or emit through the high department taxation. So, so the state will collect the money for you.

105Um, obviously income tax is percentage based. So, as individual incomes increase, your revenue is going to increase. one of the it's one of the only ways that we have that there is some growth built in if if wages go up your thing that's kind of nice and as we talked about with our monthly financials um the district gets monthly payments once these things are set up >> yes so it's not the it's not the twice a year >> that you get with property taxes so it is a it is a more steady stream of revenue which which I think Kevin and I would be happier if more steady stream of revenue Some days [laughter] some days it's that way but but there so so there those are the way it's different. Um next slide is

106just a quick this is about a year old so it needs update a little bit but um David Connley another one of our another one of our cherished adviserss provided this to to us and just kind of gives you an idea um at each tax rate what the equivalent millage would be and how much money it would bring in. So, and you can see traditional tax versus earned income. Obviously, if you do traditional tax, you'll you'll you'll get more because you're taxing more things, right? All right. So, all of that said, um, assistant treasurer Liz pardon here helped out with with doing some sizing scenarios for new money. >> Oh, good. >> We're going to throw some throw some ideas out there and let people know. >> Let's do it. >> All right. So, so

107we did three scenarios. Um, each one has a different has a different kind of kind of range of money. Um, it this is a mathematical exercise. So, as I think as >> that's why I'm twitching. >> Yes. Well, as we work to develop, you know, and as you know, Superintendent Murphy and I work to develop strategic plan, these things start to start to get put in with with ideas and initiatives. But scenario one is 4% salaries and benefits per year. And then we kind of stepped that down to each scenario. Uh non-personnel, we stayed pretty close to inflation. Um rates. And Liz, I know you you pulled inflation and you were >> Yes. The the [clears throat] 2.9 is the average of what it's been for the last six months and 10.6 is the expected

108for the next year. >> Yes. Um and then and then to talk about facilities repair plan. Um scenario one is the full amount of the facilities repair plan um broken over five years and then I had some conversations with Mr. Burkheart you know and I we did a 40% and a 30%. You know, I had the conversation, what's the minimum you can get what's the minimum you can get by with out of this total plan, you know, to do to do the things that are emergencies. >> And this is a plan that was done two years ago >> and it's been updated a couple time. It's updated from time to time. So, >> I mean, I would just assume that that plan would probably have to be more than updated. >> Yeah. I mean as

109a result of the transition, the creation of the middle schools, >> all that kind of stuff. But yeah. Okay. >> But yeah, and then and then the final column there is just just a new initiative set aside of just different amounts. This is annual amount just for new things that that the district needs to do or wants to do. Again, again, mathematical exercise to try to get some try to put some numbers in front of folks. >> Yeah, the dialogue. Okay. >> Right. Um just Yeah. Other thing I would say is personnel the the percentage there that's kind of a catchall. So it would include your staff increases include any colas could include any additional staff as well. So if [clears throat] we said we're going to you know all those things would get pushed

110into the 4%. Well, >> not to not to sound crazy, but >> those seem to be minimal minimalist scenarios. And what I've kind of started to hear kind of that third level of board dialogue that's been happening in front of the public is the idea of not always being at a shoestring. Not always trying to impress people with just how fiscally responsible we are, but not always having to cut something to get something. Or is um who is it? Uh I think it's uh uh I think it's Ben who talks about you know wanting to salaries to actually be really competitive that if you teach at Cincinnati public you should be the highest paid teachers. Um I mean and he says that all the time. So I mean that's I'm just I uh as you

111these scenarios go this is how we've been functioning >> really since the facilities master plan as you mentioned for 20 years and it's hard it's good and I think we have a good reputation in part as a result Mr. Proet. >> Well you meant salaries then but also incentives. >> Yes. >> Incentives. Yes. >> Yeah. And yeah, I mean >> incentives got to have to be negotiated, but the salary Yeah. salary, too. >> But they can be impactful on that. >> Oh, absolutely. >> For sure. Yeah. No, that's it's definitely a conversation. I I wanted to kind of I wanted to wrap up as we look at these things because there it goes to I think I think the concept of productivity. So, so and and I put this in the last slide is you

112know, how much more efficient can this district get? And and we, you know, if you look at if you look at our budget, like we we're not, you know, I I'll use non-personnel. We're not increasing non-personnel at 2.6% a year or inflation. We're we've actually probably decreased over time, right? Um and and and so and so part of it is I think the end of this is you know I think to be financially stable we need to raise new money and we need to continue um to increase productivity. I'll use productivity as a phrase that en encompasses a lot of things if that makes sense. >> Yeah. And I don't know I don't know it's a to increase productivity based upon scarcity. I mean, you can increase productivity >> and not have to function under

113scarcity. You just are going to be more productive be because you have more of something to do. >> It's true. >> Yeah. >> I don't I don't see it as that you're only going to be productive if you don't have anything. You know, you can be productive if you've got something too. I mean, how much time do we spend? Think about think about how much time we spend in support of even the most important thing we do is supporting our kids >> and you really actually look at personnel school by school by school. I I know that the aggregate number doesn't look like but there's not I mean standalone I mean teachers is is quite small compared to all the support staff and I'm not talking support only of clerical or support administratively. I'm talking

114about support for those kids. I mean, that's that's those school budgets are very interesting to me where you have classroom teacher versus you have the intervention specialist versus the psych versus this versus this. And you wonder how why is that? Because our children need all that. Our teenagers even need it more. Okay. But I don't know. I just don't I I just don't like the connection that Yeah. It's productivity is about scarcity. we've had to do that and we've asked people to spend their entire career here >> on scarcity doing the best that they can. So I it's just a it's just something that kind of concerns me from the standpoint of that. But >> yeah, it's it's it's the idea that and and it yeah I think in a lot of places we we

115are very thin. I think I think I think when you really look at how many people you have >> in a building in a department to do all the things that they're required to do, you know, it's it can be very thin. I know, you know, we we hear from the school, you know, you have a couple people out sick and it's it becomes this it becomes a real barrier to getting things done. you know, and it's not it's just because we don't have >> this super deep bench of people that can just constant, you know, that just keep going in and and Yeah, you're right. You're right, >> Jim. >> I I do think though that uh the message that we might want to be able to portray when we go to ask for

116new money is that we are efficient. >> Oh, yeah. >> It's going to be important to have both. and and effic efficiency can be gained even um when you're not faced with scarcity, >> right? >> So that's going to be important. >> I I think that's right and and to [clears throat] be responsible for sure. I think that's crucial for the messaging. >> Um but also results >> and unfortunately people still think that we're not getting as the results that we should be getting. Um, and it's usually the people that are least involved with us. Uh, and and but but that's that's all part of it. And that and the judging what the results are being determined by people that really aren't very supportive of us to begin with. So, you know, the tests we

117get to that measure whether or not we're being assessed is not necessarily our friends of figuring out the assessment tool. But no, I think this is this is all so good. being assessed by people that don't particularly like >> don't particularly like us. >> All right, so let's look at some scenarios, shall we? >> Let's go. Keep going. >> All right, so scenario scenario one. >> Um, this is 4% personnel and benefits every year. This is 2.9% this year, 2.6% 6% for everything non-personnel >> fully funding the facility repairs plan. Um and having an extra $5 million per year for new things that and that and that could be whatever new things are needed for the district. Um that gives you a total need over five years of 547.6 million. So that's about $109.5 million

118per year. One of the things we talked about when we did this, which is which is kind of one of those tricks of levy planning, is thinking for five years. Um, you know, I know this isn't isn't always the way it's done, but traditionally places that do a five-year levy, look at the total need, >> divide that by five years. Understand you won't spend all you won't spend that money in the first two years, right? You should break even in the third year and then you should spend more than you're collecting in years four and five. It does take some discipline for sure. It takes some discipline from the board and administration to say we know we're getting more we'll bring in more money this year but we need to save it for for years

119four and five. That that can be difficult. Um but that is that is how most of our peers who who have levies especially non-school districts do it. Like I I worked you know when I worked with um the children's services board you know that's how we looked at the levies five years you know you know bank money in years one and two break even in year three >> right >> you know spend above in years four and five but that allows you >> that's cycle >> that allows you to do an increase in a cycle and you're not it gets you out of a cut cycle right so you're not in a constant cut cycle >> which right >> which we've been >> superintendent would really enjoy >> [laughter] >> Super would love to not

120be in a constant cut cycle, right? Yeah. So, so it's like I said, it's about 109 a million about 109 million a year you would need. That would be 11.8 mills of property tax. >> Well, that's the >> that's a that's a big number. >> That's the double digit. >> No, no. But okay, keep going. >> It's a big number. So, just >> that's all right. >> Okay. So then we have kind of I'll call this the mid scenario which is the next one. So that's um three and a half percent salary and benefits increase a year inflation increases uh about 40% of the full amount of facilities plan. So, so the concept we start here is that we would do kind of the most critical facilities for those years and then you know think

121about it as part of the new bond levy or when the bond levy expires you would you would push those costs into that right so you're so you're prioritizing the safety facility upgrades the the critical ones [snorts] >> so you're thinking with the FMP gone, then something big would happen that year. >> Yeah. Then then you would then you would roll the un the unmet facility needs into what your thing at the end of the FMP >> member elect. >> Yeah. Just wanted to call out when you say mills needed, you're talking about property taxes, but you also in income tax, you have the millage equivalent. So, there is also an alternative to a double- digit mill increase in property tax option. >> There is. >> Okay. Just wanted to that. >> Very very good.

122Very good point there. >> That's right. >> I I am I am also I'm I am trying not to put my feelings into this. >> Mike wants an income tax and just just be real. [laughter] >> Let's be real. Okay. this. Absolutely. They all have to be there. >> That's that's real. But yes, I'm I'm trying trying to leave my personal feelings out [laughter] of this. >> Okay. [clears throat] So, >> you're doing a good job. >> Yeah. So, that's scenario two. Um that's that's 394.7 million total about 78 almost 79 a year. So, that's about 8.53 mills. So, we're we're in we're in the ballpark, right? Yeah. 8 mills I think is is a magic number. people have talked about. Um so so that's out there. And then scenario three, you know, is is

123a lower scenario. So now we've again we've went back. We're looking at two and a half% salary and benefits increase. Cut inflation down to 2%. Again, it's talking about us getting more efficient in our non-personnel spending. 30% of the facilities plan, which is kind of the minimum, and then a million dollars for new initiatives. That gives us >> thanks. >> You know, >> merry Christmas. >> 282 and a half million new needed. 56 million a year and new 6.1 mills of new money. >> I don't like three at all. [clears throat] >> They're they're there. There's a [laughter] range. Like we can like we can like we can work between the ranges. I'm we're happy I'm happy to do as many other scenarios as you want. Liz built me a really nice tool. >> Oh,

124good. Good. I can plug in a couple numbers and we can >> I knew she was smart. >> Very smart. >> Yeah. So, we can plug in whatever numbers you want, but that gives you an idea of where you're at. You know, we're somewhere between six and 12 probably. Jim. >> Uh, yeah. I wondered uh maybe it's not necessarily for this scenario exercise, but it might be interesting as as you continue to develop that budget by school or expense by school that we you presented earlier. Um, and I think you still got to there's that column in that in that spreadsheet that has sort of like other it's other expenses that that's the column you're going to continue to refine. But it might be interesting. I don't know if it's necessarily you want to present

125it here but at some point it might be interesting to have that line item in these scenarios that's personnel services if you could delineate that between studentf facing which might be the school budgets and non- studententf facing uh because that might be impactful for voters and it might also get to Eve's point about let's do something that's not uh related to scarcity, but related to impact. And uh I think I think there would be some support from the business community and our city council and everybody else and the chamber. They they would love to see our school district be, you know, a four in in terms of our overall score. And that would have a dynamic effect on uh attraction for people to want to live and go to our schools and and uh establish

126employers in our city. So that might be something to break out that could be interesting and it could be a whole another scenario. It could be it could be scenario uh A which is a scenario that says let's not look at scarcity at all. Let's look at impact. Right? Does that is that okay? >> Yeah. I I think Mike points it out on his last slide that the strategic plan is going to be incredibly impactful for any of this. I don't think any of these scenarios matter if we don't have a vision because the business community is not going to buy in. They're not going to support any of these tax >> right >> potentials if we don't have that impact opportunity. Um, so if we don't talk about efficiency, if we don't talk about

127impact, it's not going to matter. So I think the next six months will be incredibly important. And what that vision for the future and what we would do with any of these dollars is the most important thing we'll do in the next 5 years. >> Fun stuff. >> That's stuff. >> Yeah. [clears throat] Absolutely. I think hit the last slide there. Strategic plan is going to be really important for for where we want to be. I think you know you know the political side of this is is the ask and and what are you asking for? Ask me to keep up with inflation. That's not really I don't think any people are going to sign up for that. Let me help you keep up with inflation. Right. Um, so, so, so what that buys the

128community, what our request buys the community is critical. You know, does that buy them, you know, a district that's that's a fourstar? Does that buy them new career, >> you know, workforce things? Does that buy them, you know, improved neighborhood schools? Does that buy them that buy their kids new opportunities? I I do think efficiency is a thing to talk about. uh again not that that you know beauty of the scenarios is we're just throwing numbers in so I can say hey you know this is a 2% increase in salaries but but what is that they're two and a half but what does that really mean when it gets down to it does that mean that you know there's a cola for this there's incentives for these folks but we're also you know these but

129we're also get not doing other [snorts] things right you know you know we're you know say retirements >> and there's there's an impact there's an impact on employee retention with that Right. Here's a there's a lot of variables after this, but >> but I think the purpose was was to give you a couple ideas of what an ask would look like from millage rates >> from where it is and and to really look at our real dollar spend and say, you know, as these trends go up, you know, and we have a lot of choices to what to do with that money, but this is the kind of money that we're looking. >> Good job. >> Very good job. Thank you. And then my final reminder is there is a lag between our ask and

130getting money >> getting >> and so we also have to keep that in. [laughter] This is not like going to the bank and getting a loan and then dropping. There is an ask. Um I will say you know the the you know delay is much shorter with income tax >> and there are monthly payments. I mean, just just saying, >> but I mean, these are all things you have to think about, you know, as as you look as we look at timing for for a new money request. Like like I I know I know we need a good story to tell, but you also don't want to wait so long [snorts] that by the time by the time the money the new one gets to you, you know, you're you're forced to cut things that

131are critical. Well, that that's what I've mentioned before is that, you know, I I think the uh FMP, burned the mortgage, we would be fools not to make a connection with the public because that was the public's victory. >> That was their act of faith in us. >> And hopefully by us being able to pay it off and the district, frankly, still being around which is not necessarily in the picture would not say it's not guaranteed right >> it is not guaranteed because the reality in that FMP no note note not note note where the state said we were going to be we were going to be at any somewhere 27,000 kids and we were not going to grow at all. >> So, and looking back on it, um, you know, that was a real

132thing. And the reality, too, is that there are 22 school districts in this town, in this county, and not all of them are going to exist, and people are going to want to know where to send their kids. I mean, we could be besides the besides the elite suburban districts Okay. With the with the income and the tradition and the history that they have and the lack of diversity that some of them have, the reality is that we we might be the last one standing. So, and that's se that's that's not that far away. you know, two or three school districts right now that are on on death's door in Hamilton County. So, I mean, we have to make something huge about the the the FMPPS piece, but we have to have finances now to

133even get to that 30some, right? >> Yes. What do you mean 30 something? 20 31 >> 31 I I think in my opinion is 31 is the opportunity to do the next round of building asset maintenance kind of thing >> that you would that you would that you would take the bond and you would replace it with another sort of long-term thing that you would say be a great school. >> Yeah. But hey, we might need a we might need a new high school on the west side. We might need >> That's why we're holding on to that property. I don't >> we built some great schools, but we might need to renovate some. We might need to add >> We probably need to make Walnut bigger. >> We might need to make walnut bigger.

134We might need to add a stadium here. We might need, you know, like but >> we might need to add [laughter] some more. Or maybe one of those vertical growing things. Yeah, >> Jacobs. >> I heard the word Jacobs. >> We still have the Jacobs property. >> Yes, we do. >> So, >> I mean, we're holding on to stuff and we're also [clears throat] dis getting rid of stuff that we need to get rid of because that's part of holding on to the 30some, >> right? >> Okay. But we have we have we have wonderful acreage on the west side. That's could be a magnificent big uh uh uh uh career tech school uh that we could build there. Or something that uh Superintendent Wright talked about would made complete sense to me. You move

135Dator off of Westside uh campus and that becomes the new Dator where Hinhold property is. That way West High, the great icon that it is, has the actual room and opportunities that it needs and stuff. I mean there's these this is the kind of big stuff we have to be talking about and we can't keep talking about stuff that we've already talked about. We can't keep talking about smaller kind of stuff because these this to your point the next six months are deciding the next five years maybe the next decade >> and for me you know me the third century so [laughter] >> I don't mess around >> we recognize our population shift >> population shift westward you know you take advantage of that but but at the end of the day like we need

136new operations money >> now >> soon yes Now and we again to go back to how much more efficient can we become. I think a lot of folks would say you know I am as efficient as I can be. >> Yes. [clears throat] you know, you know, since since co you've asked me to do more with less and do more with less and do more with less and and I can't do any more >> with with what we have and so and yeah, we we need operational money for operations. And we do know the community, business community and residents and everybody else, especially our superintendent wants a huge initiative regarding career tech, huge pipeline. Everybody's like even the world worrying about you know AI and what what does that even mean? So yeah, there's big

137stuff. I you were going to say something. Yeah, I just >> wanted to uh just give a thought out there regarding the strategic plan. Um to your point, I think uh would behoove us to include in our strategic plan thinking and analysis and data collection what these other school districts in our county are doing and and begin those conversations. Now, if there's opportunities for um uh us to uh increase our uh impact and financial situation, if another district uh needs help, that should be in our planning. >> Does that make sense? >> Okay. >> I I know I know um I know Toledo is talking about that reality and they're in they're in they're not in as good shape as we are regarding planning ahead. They've got tremendous challenges. >> They're in fiscal caution right

138now. >> Yes, they are. >> So, it's it's very tough everywhere you go. >> Other uh ideas, comments, thoughts? >> Yes, ma'am. >> If I may, just two quick comments and I I think this goes without saying, but I it feels like the right time to just reiterate. Of course, when we talk about efficiency and best using taxpayer dollars, it does become a point of diminishing return when [clears throat] our budget is cut so deeply that we get to a certain point that we cannot afford the proper controls and then we start to enter this point of regression. Um, and we don't want to see us to go that way after all these years of hard work to build ourselves into efficient and well-controlled structures. So, I just think that's a really great point as

139we say, yes, do more with less, but also at a certain point that really does become a significant risk. So, just wanted to share that from an audit perspective. >> Excellent. Thanks, Lauren. [laughter] >> Did you pay her superintendent? >> I did not. >> No, it's true. >> Yeah, >> it's true. I mean and retaining teachers. >> I mean these are difficult times. >> I I mean there's there's a big question of what kind of district does this community want? What kind of district you want CPS to be? I mean I mean you know you look at other urbans and a lot of them are cut to the core. You know they they are cut to the core. They are brand new teachers that are in and out in two or three years. You know,

140you know, the retention's down. You know, the >> you know, they don't offer nearly the programs we do. It's very, you know, there's no high schools of choice. There's no there's no there's no concept of a walnut, an SCPA. There's no monastery programs. You know, those are all things that that our community has has banked on for years and invested in. And, you know, part of it's what kind of district are we going to keep? Are we going to keep these investments? >> Well, from the visionary standpoint, um, so there is a group of us who, uh, next week during the break, uh, we're going to be scoring the, um, submissions for the strategic plan RFP. I'm very grateful for those who are willing to come in next week. Uh, and the goal is, so

141what we did this time, um, is have them also submit videos and we will watch the pitches for the top three scores. The goal is for the January 12th board meeting to bring a name to the board um hoping for approval. We are already starting our conversations around creating an advisory committee um to to vet and sort through the data that will result from the work of whichever company uh we select to help us through this process. In addition to that, we have early in January, I think it's around the 13th, an opportunity to visit um Ignite Institute, which is a huge career and technical education facility that um if you go to their website, Toyota says it's their um basically their uh gift to Northern Kentucky uh where people have bought in to support

142that type of investment. Being a former career and technical education principal, I am it is extremely important that when our kids leave, they leave with a strong portfolio of what to do next in their life. And so I see this next strategic plan being a leveling up of the success that we received from focusing in on the three E, employment, enlistment, enrollment, but ensuring that we know where our kids are once they cross that stage on graduation day. So the visioning part I love. I'm very excited. There are people coming to the table. The budget part is not as exciting for me. However, uh there are still people coming to the table. We just had a conversation with some central office folks who are super concerned about the budget as they should be. And the

143transparency and the truth of that is at least this next year will continue to be challenging for us. But we'll work together. We'll get there. Um we we do have opportunities for more um efficiencies to be put in place. Some of the things are very popular to Cincinnati public schools and to the city at large. Um but there'll be very challenging conversations that we just have to have your comments. I appreciate that. But I think uh that's all uh obviously all part of what we wanted one to do today and one to what we'll keep doing in in finance and through in the board itself the advisory group um uh it's board members submitted have they submitted names yet? >> So in my or what? >> Yes, great question. And so this advisory group that

144I'm imagining will be about uh a group of 15 stakeholders um across our our district. Um in today's weekly update to the board, I will be asking if there are names to be considered to make up this group of 15 um very diverse uh people um to to help us with this work. and the strategic plan has to be done. >> So it is due to you June 30th. So I think there's a June 28th board meeting scheduled. So for implementation when we start school in August there is a June 5th >> I don't know >> 22nd maybe >> 22nd I think >> the June 22nd is the board meeting. Yeah, >> but the but the reality is it's supposed to be done in in in 6 months, but the reality is the strategic plan

145almost has to be done even earlier than that if it's going to impact the 27 budget. >> That's correct. >> Sort of like sort of like contemporary like parallel workflows, right? >> Yeah. >> Right. as you as you get to this point in the plan, you get to that point in the budget, you have to kind of parallel them as much as you can. It is it is a tight timeline >> and that strategic plan also then means that we would have to be making some of the decisions in the next six months about some of these scenarios that have been presented in part because a lot of this will be a part of what the strategic plan is. And we said the strategic plan was going to be a four-year strategic plan. Is that

146what I recall? >> And your charge was that it is aligned to our finances. >> So all of that is is happening in the next six months. It's the strategic plan. It's the budget. >> It's a busy time. >> Yeah. >> It's fun stuff. >> It's a it's a busy time. Plus plus doing all the other wonderful things we do here >> on a daily basis. Yes, sir. the um advisory committee is it [clears throat] um have you thought of or maybe that'll be advice from uh the strategic planning partner but like how often they meet how much time they have to dedicate and that sort of thing I mean that that might be information that would be uh you you might have some partners that we want that will be excluded if the time

147commitment is >> so uh >> just you know just I'm you don't have Well, I would love to share my early thought about that, Mr. Cross, and I'm sure I'm going to learn uh in a very short period of time after we make the selection that we will seek the board's approval of. I plan to have a conversation with them very very quickly and very very deeply and just give them some of my thoughts. So, even if a person uh can't participate at the advisory level, there are going to be many listening sessions um many yeah ways to gather their thoughts. So, uh, there may be other ways. For example, I I plan to ask for two principles, one elementary, one high school. That's in my head right now. But that doesn't mean that all

148of the principles won't be able to have some uh input or an opportunity. Same for central office, same for uh parents, same the federation will definitely be invited to the table. Uh oh, no. >> So, yeah, >> there will be plenty of opportunities um for Yes, sir. >> [clears throat] >> The last strategic plan we did was awful. >> That's right. You didn't. It It was It was awful. It was It was um It had almost no community engagement whatsoever. uh the the plan before that one had tremendous community engagement and if I recall correctly there was you know at the center of all this as the board has to decide period I mean that's not going to be some other you know whatever but you had a core advisory group is what perhaps you're

149talking about that was community and diverse and whatever and then you had this next kind of orbit of people that couldn't necessarily devote all the other time. And then you also had multiple times where the community participated in in in kind of open discussion and rating things and what have you. So, um the strategic plan that we went through this the last time that it was more an instructional um I won't even say strategic plan. It was more of an instructional implementation plan. Uh it didn't really do the visioning out as to what we were going to be doing. So the frankly the the ad hoc efforts was more of a strategic plan than the the actual strategic plan. Now in those 18 million years there there were at least seven or eight years there

150was no strategic plan either but we all survived that as well. So, I mean, but this we have a real opportunity right here to do something very exciting and it's a confluence of historical dates that are kind of coming together. Does anybody have more uh items, comments, thoughts? Hit it, kid. >> Hi. Uh this is Michelle Dunn with Cincinnati Federation of Teachers. I just want to weigh in on the conversation around efficiency. Uh we discuss uh quite often among our teaching professionals um the significant spending that's uh gets approved on privatelyowned for-profit curriculum products in this district. And it's not just about the one-time purchase. It's also the licensing fees and the renewal fees and the upgrades. I mean, once you get in with these curriculum products, um, you could just look at every treasures

151report and you see we're constantly having to throw lots of money to keep those products going. These products also have been causing problems uh with the fact that they're not wholly aligned with state standards. So that when teachers are being evaluated, um, they're both getting dinged, so to speak, on not using the products enough, but then when they're evaluated, uh, they're saying, "Well, you're getting dinged because you're not aligning to state standards. This is a problem." um the most of recent appropriation to spend $350,000 on a pilot that said that they they themselves um the vendor said they couldn't deliver on any real deliverables until at least 2 years out. Uh in our view is an inefficient example of spending of precious public dollars. So, we just want to um add into the conversation maybe

152um continued um deeper look at how we're spending on curriculum products. Again, like you said, um board member Eve, we went for many, many years with books and we did just fine. And so, maybe it's a time to take a new look at um these products that we're engaging with and how much they're really costing us. Thank you. >> Thank you. thanks for being here today. I appreciate it. Other words of uh wisdom, uh things to talk about for us. Um when we one thing I do want us to not lose is something we did this last year. Uh superintendent, you were involved with this and in and it's my bugaboo. I still believe in um studentbased budgeting for our neighborhood schools and I I want I want some thinking to go there. We we

153did a lot of work on it. We found it didn't work very well or we didn't have the right people in the room to make it work for high school and it and it was difficult for our specialized elementaryaries or our our monosures I should say but our neighborhood high schools the PK6s I my feeling was that I think working with Treasure Wagner and and uh and Julie Sers and a couple of other folks superintendent it seemed to work for them. And I think that's part of an engagement thing. That's a messaging thing. I I my last bugaboo is that I and poor superintendent has to live through me saying this all the time. We don't even have our CPS narrative together. I don't think our foundation has a narrative to sell this district. I

154And I I think as we think about this, we need to develop that message. >> Yeah. Jim, >> that could come out of the strategic plan, it has to. >> Yeah, >> I think the the other thing you you just brought to mind that's something to think about. I'm sure Mike's already thinking about it, but there will be an impact on our future cost based on the corridors and and uh I don't >> pray God. Yes. >> Don't necessarily think you factored that into your scenarios yet, but I mean that's something that that uh would would could help us too. So >> I mean again that's the high level efficiency. If if we can keep students in their corridors you you save transportation money. I think there are a lot of ideas that are starting

155to pop up about corridor level people corridor level programs which is kind of exciting. I know we've I I I know just some things we've worked on where, you know, we're assigning people to corridors, you know, which which I think gives better service, you know, because you have you're not running all over the district. Um, but but you also might not need as many people, but you're you're more focused. And so there there's a lot of ways efficiency does doesn't mean do more of less. It might mean reinvent the way you do things. Um, yeah, I I do like the idea of a narrative. I think that's a that's a critical thing for both strategic plan for new money requests for for just general you know what's you know what is our what's our elevator

156speech >> well and it much of whatever our narrative is going to be is not just going to be the vision for the future but the what we have is we have a a great history on which to build >> if we actually lived it out and we took everything that we've been trying to do took it to a high quality and kind kind of a an equal kind of quality whether it's something as simple as community learning centers that we invented >> whether it's really empowering LSDMC's in a way so that schools are kind of governing themselves I mean things we've believed in and that's why we're still here it's not like we have to come up with something completely new although I'm happy to do that you know it's that people look at

157how long it to I mean 50 years ago people were making sure that the recreation centers were close to the schools people long before any of us were making very important decisions and that's one of the reasons we're still here and it it's it's about LSDMC's it's about community learning centers it's about partnerships you talk about the money and I this last thing I'll say talk about the money. How much money does the town give us? I'm not talking city council, but we couldn't exist without partnerships. Our children would have very little if it weren't for partnerships. But that doesn't come on a tally sheet. >> It doesn't come on a tally sheet. It cooperation between the among the unions and the administration and the board that you don't see that coming out there. But

158that's also so we need to think about those the reasons we're still here and and as well as like how cool we want to be as we move forward. I'm into being cool. [laughter] >> Okay. >> I know the superintendent likes to be cool. >> Let's be cool. >> She said what? [laughter] Anybody else have some stuff to talk about? All right. Please >> I just want to say one thing on the the tool that I built. So these sites scenarios are >> Oh, thank you for doing it too. >> Um sort of the 30,000 foot level. >> Sure. >> So as the strategic planning goes forward in the board and everybody starts to get specifics, I can build those into the tool so we can >> drill down and say like here's >> Well,

159you'll regret that. [laughter] >> There's gonna there's a limit. We can't go underneath the ground, but [laughter] >> but you know, we can use this tool to sort of give more um precise predictions as specific things arise. Just wanted to talk about that. >> Well, I'm excited. I'm I'm I'm very excited about our finance team, all everybody upstairs and all around and I know that we got the right people in place to get us to the next uh level. >> I couldn't agree more. >> Okay. >> I was going to say same thing. I'm very um tickled pink with Treasure Augustine and um the direction and the voice, the language that I'm hearing it. There's so much alignment with what we're trying to do instructionally um for and with students. So, this is fun stuff.

160>> Cool beans. >> Cool. So, let's finish on two positive things. >> Please do. So, so we got we got the letter, our 2024 financial report, got our annual GFOA excellence and financial report. >> Yeah, baby. Yeah, baby. Yeah, baby. >> Yeah. [applause] Which they they used to send it So, they used to send us a plaque. >> Oh, now they don't even do that. >> No, they what they did No, they sent No, they send us a plaque now that has 10 spaces. >> And so every year then they send you like a little thing so you put the year up. But we'll we'll take a picture. >> If you'll increase the board budget, we'll get another plaque for you and we'll >> Yeah, I exactly look. [laughter] >> Yeah, look how much more

161official we're getting. But we should we should be happy about that. Maybe I'll do a kudos for that for the 12. >> That'd be great. Absolutely. >> Yes. And then >> and another one last thing just wanted to we did have a we have a member of our financial team, Janet Burlo, who's retiring. >> Yes. at the end um of this month and just wanted to publicly thank her for her years of service. She's done a great job with a lot of departments. Um she's worked with student services for years. She worked with early childhood director Brooks for years and she's just been a been a steady um steady presence in the financial accounting stuff and done some done some great work. We will we will miss her. >> Thank you for saying that. Well-deserved

162comment. At that I think it's time to adjourn. Do I have a motion, Mr. Crosset? >> Yes. >> Motion to adjurnn. >> And I second.