001order the flight out of the video. Take your head also indivisible with justice broke. >> It's like your evil. >> Here we are. U protocol stuff, but we got the flag salute in. So, I did good with that one. So, we can go ahead approve the minutes of uh May 13, 2020. Second committee. >> I move. >> Second. >> All right. >> Vote. Everybody. >> Oh, got a vote. >> Yeah. >> Thank you, John. Keep me track. What do you think? Everybody vote in by I'm could have fallen football play but that's on my running meeting so bear with me then put number four here review the budget committee deliberation what we do there any any questions about the budget uh any ideas uh input anybody were there any good questions >> yeah actually that's
002a that's a good question um so we receive received um 13 questions actually and I have all the questions and answers here. I can pass them around. I won't read them all aloud. That'd be pretty timeconuming, but um I can pass them along. But um yeah, a lot of really really great great questions actually. Um so I'll pass this along so everybody can kind of take a look. Um, and we did receive a state revenue forecast um, today um, from Jack Olsson at uh, OASBO. So, I can kind of share a little bit about that that might help um, lift the mood a little bit because it's kind of some good news for state revenue forecast. So, that's um, good. But um I'll just ask you surprised like any surprising questions or >> you know
003nothing I was surprised about I guess but um I guess you know one good thing that was you know pointed out was you know we're kind of shooting right now for um an average daily membership of about 600 students. You know we may start higher than that. We may start lower than that. We don't know. Um but that's one of the things where generally in most years with the exception of COVID times we generally um begin the year higher than when we ended. So right now if we're at 595 in general we would be starting you know I mean historically maybe around like 610 615ish and then you know it kind of es and flows throughout the year. Um so we don't know that. We don't know where we're going to start, but um kind
004of as I put in my answer to this question, um that's kind of what we have to shoot at. If we if we budget too low, say we just budget for 550 students, then our revenue is going to be way lower. And what if we do get those students, then we won't have the appropriations in the budget to be able to support the staff for that many students. So, you know, after some deliberation, we were like, you know what, I think 600 is a good number to, you know, look at and then if the students aren't here and the revenue is not here, then we obviously have to pivot like was mentioned in the presentation. Um, so that's one thing we'll kind of keep a close eye on. Um, which was a great question. Uh,
005let's see. Some other ones in here that I thought were really good was um, oh, what the sick leave fund is. Um, I don't know if anyone else had that question. Uh there's 22,500 budgeted for that. Um and that is something that we must uh have in the budget for the collective bargaining agreement um for classified and licensed staff. Um that's kind of a um the district is required to keep that to provide a safety net for employees who face long-term um sickness, illness um and they've exhausted all of their leave that they have. It's >> also state law. Uhuh. Yeah. To have the the sick leave fund. Yeah. And there is also um as I mentioned there's paid leave organ which kind of helps fulfill that need now which is nice. Um >> is
006this addition? >> It's an addition. >> But yeah, this is an addition too. This is not Yeah, it's totally separate. Um some other things in there. See, so that 22,000 isn't isn't required by law. It's required by our certified by the Yeah, it's not a law. We don't have to have the 22,000 in there. It's it's a requirement of their agreements because that amount can change depending on what the agreements say it will be. >> So the schools are don't have to follow the state sick leave law. >> Oh, we do. That's an addition. This is something different. >> Yeah, that's not the that's not the Oregon leave. >> Yeah, that was something different. And yeah, that's not the sick leave law. That's just something extra that's in the in their collective bargaining agreements. Um
007let's see some other things here. Um fund 101 our curriculum rotation that in prior years was 200,000 because that's what was put there. Uh this year the um that fund was uh we're estimating the uh ending fund balance to be 133,000 because we had used 67,000 of that this year um towards science curriculum. So we're just taking the ending fund balance and that'll be the new beginning fund balance of 133,000. Um so that's just staying in the same spot for curriculum that was set aside for curriculum prior. Uh so that's what will be set aside for the 26 27 year. And then, you know, hopefully we'll be able to have a little bit of that to roll into the 2728 year as well. Um, or hopefully be able to add to that. Um, see some
008other things in here. Those were the main ones that I kind of wanted to point out, but I'll just pass this along and you guys can all go through it and I can send everyone a copy of these as well if you would like. Um, so you have more time to kind of go through. >> The blue was the official response. >> The blue was the response that I had sent to those people. Yes. Yeah. Um, and then while you're looking through that, you know, any questions, feel free to ask. Um, the state revenue forecast that was released today, uh, there was some positive news with the corporate activity tax, um, which is what funds our student success act programs, um, which is a huge grant for us. It's really huge support for our school
009district. Uh that increased by 23.7 the corporate activity tax uh increased by 23.7 million since the March forecast. Um which is good news. That means hopefully we're not going to see a reduction in our um student success act grant. With that being said, that grant is based upon student enrollment. So, if we do see a big dip in student enrollment, then we will see a dip in um in our student success success act grant. Uh see the other things here. I mean, I can read more of this, but I can actually I'm just going to pass this around to basically uh to summarize uh they had said while there is still a lot of global uncertainty, this forecast gives us more confidence that our K through 12 budget will not see reductions in the 25
010through 27 by AM. And this is on a state level, mind you. So, um, that is good news. But I'll pass this along as well. So, >> this year, this year. >> Okay. Makes sense. >> It makes perfect sense that we would see reduction very much election year. >> An election year, >> right? Yeah. historically do they back off of of budget after they realize >> to get the votes. Yeah, >> they'll find ways to not make cuts and then you'll see in the next bianium they'll have cuts because you'll have a new leadership possibly. But yeah, they usually don't touch very many things when it's election year. That's why we're like but matters who the stakeholders are that are helping benefit their cause. So, yeah. Um, did anyone have any input or any additional
011questions that weren't um sent ahead of time or anything like that that we try and address? Have all my questions answered. >> Okay. Thank you. I had one uh 121 and 131 substitutes license then additional salary for license. >> What's the difference? >> What page are you on here? >> Uh I'm sorry, page 16. >> Okay. You said 121 and 131. >> 121 and 131. >> Oh, yeah. Uh so 121 is just a licensed substitute teacher that would come in and we would for having them since you have a license you get paid for right? Uh yeah. Well, per law, yeah, we have to pay license substitutes uh a certain rate. >> Um the additional salary for license, the 131 that is um for a teacher, one of our teachers, one of our employees, if
012they end up doing additional work, we classify it into we code it to 131 because we track our regular license salaries at 111. Okay? That way we know exactly how much our teachers cost. But if they and this is for budgeting purposes really so we can see actually how much the regular license salary is cost and then how much additional salary that they're doing. So yeah that would be you know additional hours that they put in um >> covering covering prep. >> So yeah I was going to say so if they're covering preps or losing their instead of having a prep time they're doing another class that's okay. But >> in the olden days in the budget, they used to call it a stipen. >> That was the word that used to circumvent having that
013will give that person a stipen because they decided to be >> Well, we still do that. That's this is actually like for extra hours beyond what they do, not for extra activity hours. So, they get those stipens. They get a lot of those >> stipens. Yep. And some of that is in there. >> Sharon, you deserve a stipen for bringing it. >> Always think of anything else that we didn't point out. One question I had was the benefits. I assume that's um you can't play benefits versus that's just because overall salary again which just falls out. >> Exactly. Yeah. So yeah. So Damon's question was on page 16 um the contractual employee benefits are down uh 206,695. Um and as he kind of answered his own question, it's because the um the s the contractual
014employee benefits are tied with salaries. Um so salaries are down. So employee uh benefits are down associated with those salaries >> because of why are the salaries down >> reduced FTE this year. Um >> would be that be the 2 point something reduction back to >> less what we have less this year than last year of employees. >> What the numbers what eight >> because I just wanted to make that sound because what it sounds like is >> salaries went up but you know everybody jump but what do you mean they're saving money? No, we're saving money because we don't have as many employees as we had before. >> That's why I asked you this. And that two point whatever is reduction in principal and >> fiscal secretary and right >> in other areas like
015like the fourth grade teacher we had three of them we won't have three of them next year so that's an automatic like you know so yeah some of those things are >> to do >> we have three fifth grade teachers >> um we won't at this point because they elementary K4 has because they're a title one school we had to bargain that they can only have a max of a certain number in their classroom by law. Um, no other building in the district is a title school. So, we do not have to follow that same law. K12, it's only K4. So, at this point, no, we wouldn't have a third teacher. Um, if we got 10 more fifth graders, maybe. Um, but right now, we wouldn't have a third teacher. They're lower than And they're
016lower than the numbers. They're coming up with lower numbers than what we have in fifth grade right now together, which is 63. >> Amanda, you said you could send us these so we can read them. >> Yep. >> Yeah. what everyone's I can go ahead and send the whole group all those questions and answers. >> Where are we? I think >> our public question >> um with the movement uh from the capital fund to the general funds, were there cuts made elsewhere to compensate for that increase coming into the general fund? >> I mean there were cuts made. So you know there's only so much money to go around obviously. So um when looking at that you know in the beginning there's you know a huge deficit that you kind of have to not not
017just for that reason but you know there's a deficit generally when you're you know putting in your revenue and then everything all of the expenditures you know there's obviously a deficit where you're going to have to figure out you know what needs to be cut. So I mean we kind of went through line by line um with all departments. So um I don't know if I really explained this very well during the the first budget meeting but um we do have generally around Februaryish um we will sit down with you know every single department um so you know the elementary, middle and high school principles and their fiscal secretaries and you know and then also with maintenance um food service all departments um and we had asked them ahead of time to do a survey
018with their staff um what their needs are, what um what they think, you know, potentially we can do without, what they would like to see changed next year, etc. So, they all brought those um survey results to each of those meetings in February and we kind of went through line by line for every single budget. like they they brought in what they thought maybe they could cut or where they needed more and we went through every single line item one by one and moved things um where they and their you know staff or survey results thought that they um needed to go as best we could. Um so at a you know granular level we went through that first like where can we make cuts that you know affect classrooms and students the least. Um
019and they brought those ideas and kind of did that on their own. Um and then after that on you know more of a district level you know when you still have that deficit then it's kind of going through every line by line for everything else you know what we can do without. Um, so yeah, I mean there were definitely some some things that we had to, you know, move around to >> reduce the deficit. >> Big expense lines that got cut. >> Um, I'm trying to think big expense lines. >> I think I think it depends on what you're looking at. Like everybody had to make a 10% cut and every department and every building had to make a 10% cut wherever they could overall. And so we did that. Some could make more than
020that. Um, maintenance made more than that. Um, transportation there wasn't I mean there wasn't very much we could cut in that. Um, >> technology technology uh >> made a huge cut. >> Really went through his budget and um and cut some areas. >> Thank you, Adam. >> Buildings do cut. Your board budget was cut. Travel was kind of the first one where we thought, okay, that's >> a budget where, you know, we want >> professional development dollars um to be there to support staff and students. Um but also, you know, what could we maybe do that's more local? Can we do for like, you know, board training for instance? can we have someone come to us instead of you know sending the board or you know lots of lots of events or conferences that maybe
021we could do remotely versus you know being on site and there's there's benefits to being on site and networking and all that. So there are some things where it's, you know, it's beneficial to go to. >> Principal was uh given one conference that they could go to uh this year that they were cut down from cuz they before they could go to several and so everybody only got one conference to go to this year. Um so we like cut it down to as much as we could. Uh, I think like like she said with the board, the board budget used to be for conferences used to be around $7 to $8,000 because that's what it costs for all the board to go to the conference is about $6 to $7,000. And so we cut that
022down I think what is it four or 5,000 now to where that will give you enough to have the training person come to us but you won't have all the hotels and the meals and the travel pieces which is what gets really expensive and the conference fees are really expensive now. So, so we look at that and I'm just using that as an example because I think from when I first got here to now it's almost half what it was. And so that's what we look at is those types of things. We also kept a budget within the high school and middle school because at the time we were still wavering back and forth between having three principles and two principles and we didn't know if the makeup would look. So there's still a little
023wiggle room between middle school and high school that may not need all the money that we put within those buildings because they're not going to have two separate principles and they don't need two separate travel, you know, at the but at the time we didn't know how that was going to look. Um so we left a little bit in each one of those and we have other areas that that you know things have already changed with people resigning. So we may get like someone that is at the top of the scale making $9ome,000 and they retire or resign and now we the applicant that was chosen by the committee only makes the 60,000. So then that right there is you know you have those areas which a lot of our positions that we have funded
024right now are pretty high because a lot of our teachers are at the other end of the pay scale. So, there's little areas that we shouldn't have to spend every penny in the budget. It's just a projection. Um, but I haven't been in a place where >> if we don't spend, >> can we put that back into our contingency? >> Yes, >> that's that's the that's the idea for next year. If we can save, if we can kind of >> conserve next year, we want to put that back into the contingency and do it. Um, but to also come back to your question, Brian, I think that the thing that that really helped balance the budget towards the end was, you know, going down to two principles cuz we were still in a deficit and
025trying to figure out what we're going to do or what can be done. Um, and that was the thing that finally um I think helped balance. So that's >> we still I said 170 or something with GCU. Uh, no. I think it's 283 or something. Let's see. I >> think it's 13. Sorry. >> Or sorry, 135. Yes. >> No. No. >> 281. 281. 135. 135 is what we cut. Contingency of 281,162 is what would still remain in there with this proposed budget. >> And that's the difference between Sorry, the 135 is the difference between >> Exactly. look at that as a percent of the total budget. Isn't contingency usually a percent? >> No. Um, generally ending fund balance is what you hear like in negotiations and things like that. Ending fund balance is more what
026they use towards a percent. Contingency is just kind of that little extra um kind of rainy day fund where if something major happens, you know, we could go to the board um as a district and say, you know, hey, can can the board vote to move this contingency uh into an area, appropriate it to an area where we can spend it for that particular purchase. So, no, I think you're talking about two different things, but yes, ending fund balance is generally what they refer to as, you know, a percentage of expenditures. Yes. >> Yeah. And our our ending fund balance estimate right now, it could change. Um, but yeah, we're looking at hopefully I'm hopeful about this around 2.4 million. Um, but again, that's an estimate. So, >> 4 million. What was that again? the
027the and the estimated beginning fund balance for next year. Yeah. And so that we're using all of that to balance the budget that estimate. So >> So if we spend everything >> Yes. Exactly. So if if we do spend everything that's in the 2627 proposed budget, then at the end of next year or at the Yeah. At the end of next year, we'll be left with just the contingency, which is 281,162. So, we want to avoid that. And that generally is never the case. You don't generally spend everything that's budgeted. But in order to have a balanced budget with, you know, Oregon public budget law, your expenditures have to equal your revenues. So, it has to be balanced. Generally, we don't spend everything that's been budgeted. Um, but we do have to think about that
028um and monitor it carefully. And generally, you're able to have a little bit more, you know, like we have this year for your beginning. Yeah, >> depends on our food bill. >> I think one of one of the >> first that we have to do is to the food program. It's always $200 to $300,000 that we're transferring every year because it doesn't >> the food program doesn't make money. I was self-supporting and they had to come to me and tell me to spend money because you could only have so much money in your account and they'll >> hold back your reimbursements cuz like commodities you got 13 cents for every meal and >> for 30 years out of my 33 and then co hit >> it has not since goods and services just It's >>
029Oh, that's so even though the bond stuff is mostly all paid up uh and done, there's still monies in that fund. >> 400,000. >> If there's projects that are ongoing, some of that labor could potentially go into that or is it all going to be a general fund? Uh the guidance that we received from our auditor and from Piper Sandler um who are bond experts. Um the guidance that we received from them was um since the majority of the major bond projects are done, you should not just charge any FTE there. um their guidance was to have kind of a time sheet system where any hours any like project management hours spent for bond projects could then be journaled. We could do a payroll journal entry to the bond um and then you know obviously
030have that backup documentation and everything there for audit purposes. So that was the guidance that um that we received. Yeah, Good questions. Any other input? >> One more question. Is >> questioned on motion? >> Yes. Bill has it >> there? Yeah. >> This. >> All right. Here we go. >> Well, if I think you need to do you need a vote first, Connie. >> Um, >> yeah. >> Call for a motion. >> Yeah. >> All right. to approve the budget. >> Approve the budget. Yeah, I I agree. Let's approve the budget. Uh one of the board members come up to me and he put it pretty simple. It is what it is. That's about as simple as you can make it. And uh I've been on the committee for a few years and I know
031that we're struggling a little bit as we talked about. Uh I thought it over pretty good at home. I noticed one thing. I didn't go through the budget as as much as I used to, but because I felt that it was in good hands and was competent with what was happening. As we all know, things didn't go the way we wanted in our country. And so, right now, we're we're struggling, but we're going to be fine. We're going to be fine. And I know that as an old coach, sometimes when it's fourth and short, I'd go for it. Fourth and long, I'd punt. But right now, I think it's fourth and short. I think we're going to go for it. So, I uh I recommend to approve this budget and go forward. And uh >>
032I second that emotion. >> Thank you. >> Okay. All approved. >> All those approve. >> Thank you. >> All right. Uh approve the budget. >> Now you read the bill. >> Now you read the script. >> Bill, did you officially ask for public input? Was that did you ask? >> Yeah, we asked. >> We did. >> Yeah. Get the shaking of the head. >> He was interrupting for the cookies. >> No, he didn't have a cookie, but an added Sorry, I didn't see you there. Do you want a monster cookie? Maybe because I'll bring you one. >> Okay. >> Budget approval resolution. All right, here we go. Whereas the proposed budget appropriation is presented to the budget committee of the Pen and School District by form on May 20th, 2026. total $18 million couple dollars
033there. But it resolved that the budget committee abandon school district number 34 hereby approves the 2026 27 budget and the aggregate amount of 18 million plus which is now on file in the business office. Be it further resolved that these amounts shown for the fiscal year beginning July 1st, 2026 and for the purposes shown are thus hereby approved as set out in the budget document. Be it further resolved that the budget committee approved the permanent tax rate of 3.902,000 applied total property value determined by the county assessor. There we are. is that or is that just reading my reading? Okay, >> perfect. >> Okay, >> make a motion to adjurnn. >> Motion to adjurnn. Thank you.