001Taylor, which one of you wants to call the meeting to order? >> I can call the meeting to order at um 6:30 p.m. Should probably stand and do the pledge of allegiance. I aliance to the flag of the United States of America and to the republic for which it stands. One nation under God, indivisible, with liberty and justice for all. >> I didn't because I I didn't make it in front of the >> uh Yeah. Roll call, please. >> Kate here. Roseanne >> here. Paul >> here. >> Taylor >> here. >> Marlo >> here. >> Peter >> here. >> Noah, >> I don't have I have >> citizen comments. >> Um I do not see that we have any citizen comments. So we'll move on to the next item on the agenda. >> Yep. First
002item for action is business services. Rof's going to go over the budget 2025 2026 budget adoption. [clears throat] This is Ruth's last budget adoption, you guys. >> So you say kind of sad, isn't it? >> So you say there's still time. [laughter] >> I don't think she agrees with you on that. >> Hey, everybody's [snorts] got a price. >> [laughter] >> Okay, we have um tonight we will be uh setting the original budget for this school year. We had a preliminary that we had uh approved in June for July. So, just wanted to kind of briefly go through uh some of the changes from last year. So, for general fund, our total revenues are 50,438,000, which is an increase of 5.8 million from last year. Now, the majority of that is due to um we
003have the first year of our operating referendum, 4.6 million of that. Um there was also part of the uh The presentation has stopped. >> Mhm. >> I try to log back in again. >> Okay, hold on. >> Challenge. just keeps asking me. >> Do you want me here? Let me try. I found your presentation. So, let me try. >> I should I should I stop on it. There we go. >> Okay, there we go. We're back in business, everybody. >> How exciting. >> Always a challenge. >> Okay, so um we're talking about the increases. So we have the tax levy um which includes the operating referendum. The other main increase is due to open enrollments. So students from other school districts that are coming here that number um I think took a rather large jump.
004So yay us. Um so the number increased but also the amount per student increase. So that is an increase of 581,000. Um then the couple of decreases are the state general aid. So that is the portion of the state budget that gives us property tax relief. Um so for this year and next school year, the state did not uh give school districts any additional allocation on that line item of their budget. So any increase under the revenue limit is all passed along to local taxpayers. Okay. Um that is different than what we were projecting. we had thought we were using a an a conservative 2% estimate but that is zero and then besides that part of the normal formula um how that uh shook out for us for the whole us compared to the whole
005state we actually saw a decrease in the aid of $921,000 and then there was some other state and federal aid uh that decreased about 300,000 Okay. On the expense side then, uh, for general fund, our total expenses are $47,714,000. Um, the the main increases there are um for salaries. Um, we did do 4% this year, but under in 2425, our certified staff did not get a pay increase. that was part of the um failed operating referendum. So we did adjust the number of contract days but they did not see a pay increase. So this is really covering two years. Um the other thing our uh medical insurance is going up 19%. Um we did uh two weeks ago at the board meeting um approved some changes for that. So we are optimistic that uh those
006increases moving forward will not be this significant. Um we did put some money back in the capital improvements for our building maintenance. We had reduced it when the operating referendum failed. So we put another 250 back in there to get it back up to 500,000. Um we have open enrollments out. So our resident students going somewhere else. So that went up slightly. The ends were were more um but that adjustment is 545,000 pretty much offsets the increase in revenue. So the the ins and outs are kind of a wash. Um and then we have the private school vouchers. That amount um allocated by the state per student increased. So we do have money under the revenue limit in the form of local tax levy to cover this increase. Um so we have the tax levy
007increase to cover the increase in the expense the payment to the actual schools. Um and then a decrease uh the transfer to special ed which we'll talk about in just a minute when we get to special ed fund. Okay. kind of pulling this all together then we have um the difference between the revenues and the expenditures every year that accumulation is called fund balance. Um if we look at um the third line there the change from in 23 24 we had a decrease of 457,000 2425 there was an increase of 484. So those kind of offset each other. Then if we look at 2526, there's an increase of 2.7 million. Now, we knew that was that we were going to have that situation that the revenues were higher, but just a reminder that under the
008three years of our non-recurring operating referendum, that first year extra was going to cover the third year where we're anticipating we're going to have a shortfall. So, part of a three-year plan. Um, so that does leave us with an ending fund balance of anticipated at the end of this school year of 10,65,000, which is as a percentage of expenditures about 22%. So, that's kind of right in the range that we are uh trying to get to for our strategic plan. So, yay, we hit it for one year. Okay. Okay. Now here we'll talk about the special education fund. Special education fund cannot have a fund balance. So revenues always have to equal expenditures. Um so the way that happens is any expenses that are not covered by either federal or state aid or maybe a
009little bit of local revenue are covered by a transfer from the general fund to special education. So it's taking money away from education of all students to cover these costs. Okay. So uh the total for both revenues and expenditures is 10,233,000. So it's an increase of about 510,000 from last year. So if we look at the changes, one thing the state did do for school districts this school year was put more money into aid for special education. So it will help our budget. It just does not give us property tax relief. So a little bit of a trade there. Um so we are expecting state special education a aid to go up about 600,000 which then allows us to decrease that transfer from general fund by about 200,000. So that's where that comes into play.
010And then the expense side, the same thing with the wage increases and the medical insurance increase. Okay, just quickly our other funds we have um nonreferendum debt, so did not go to the taxpayers. That is going down about 360,000. We had one of our loans uh was paid off. So, we have one more that's the uh one of the gateway buildings. They pay us rent to cover the expense. So, it's just our normal debt schedule. Referendum debt. Um this does decrease uh about 5 million. That is because last year we levied extra for prepaying our debt called debt defeasence. We did not do that this year because we passed the operating referendum. So, we made that trade. Okay. Okay. So, in referendum debt, it's just our normal principal and interest payments. The long-term capital improvements
011fund that is we set that up in June of 2022, trying to put a little bit of money in there every year to save up to cover some of our bigger building maintenance projects. Has a 5-year waiting period before we can spend anything. So, 2728 school year would be the first we could do that. Um, so just a little bit of interest income in there until we get to that fiveyear mark. Uh, food service, that uh, fund is self-sufficient, does not rely on local taxpayer dollars. Um, so a little bit of increase in revenue. The expenditures actually went down because last year we had 2425 done a remodeling project at the high school serving area. So we don't have that cost this year. And then community service, we do have some increase in there. Um
012we're trying to expand that program. Um let's see. We are uh looking at um a community child care program in the future. We have to um pay half of our uh school resource officer this year, sharing that with the the city. Um we've added a grant writer that's helping us and the city those types of um things. We have a Saturday custodian uh that is there just because of community use in the building. So those types of things. Okay. So then if we look at the tax levy um we have different the different funds here. So we have the first line is the general fund just the normal formula how it spells out. Then in the red here, just wanted to point out that we are 25 26 have the operating referendum, but down below
013then we're not doing the extra for the debt levy. That's where that's that trade. Okay. The non-referendum debt, we have zero because that one loan is paid off. Um the referendum debts are normal payment little bit of an expansion of community service. Um so the total levy would be 27 million 354,9770. It is in an increase of 5.3%. I've heard of uh other districts in our area that are easily double that. Um, one positive side is our mill rate stayed the same as last year, 677. So, I think that's a good place to be. Okay. So, two action items for tonight. Um, we would uh please adopt the budget changes. We went through that last week at the workshop. Um, so we have to do it in two different formats. One is our BASD detail
014level that we c that we are used to using and then there's another one in the DPI format that we need for uh financial reporting purposes. So same numbers just different format. Um then the second would be to certify the tax levy please. >> We can do one motion to cover both um the BASD >> on the budget. Yes. >> Okay. >> Mhm. >> All right. I will call for a motion to adopt the 2025 2026 budget in both formats that being BASD object level and DPI function level. >> So move >> second. >> The motion has been seconded. Um any discussion? All right. Um this is a call vote I believe. So Erin, if you would please. >> Kate, I Roseanne >> I >> Paul >> I >> Taylor >> I >> Marlo >>
015I >> Peter >> I >> Okay, the motion passes. Thank you. Next, I'll call for a motion to certify the 2025 2026 tax levy proposed at 27,354 354,970. [laughter] >> I move that we certify the 2526 tax levy proposed at 27 million plus. >> Second. All right, the motion has been seconded. Any further discussion? Hearing none, I'll call for the vote. Aaron, if you would please. >> Kate, >> I. >> Roseanne, >> I. >> Paul, >> I. >> Taylor, >> I. >> Marlo, >> I. >> Peter, >> I. >> Thank you. The motion passes. >> Okay. Thank you. >> Thank you. >> Thanks, Ruth. >> Thank you, Ruth. >> So, we did that. Um, next on the agenda is future meeting dates and it looks like um teaching and learning committee will be October 29th
016at 9:30 a.m. The policy committee will be October 29th at 5:15 p.m. buildings and grounds. November 4th at 5:15, personnel committee. November 5th at 100 p.m. And our school board meeting will be November 10th at 6:30 p.m. here at the district office. All right. So, the next thing is the board will move into close session. I uh motion to convene in close session pursuant to Wisconsin statute 19.851. 851C for the purpose of discussing the superintendent evaluation process. >> So move >> second. >> The motion has been seconded. Um all in favor say I. >> I. [clears throat] >> We are in close session. Thank you. You can turn the mic.