001[Music] Heat. Heat. Heat. [Music] Heat. [Music] Heat. Heat. [Music] Good evening. Uh, and welcome to the Twizz County Board of Education meeting. I want to thank all of our in-person uh, guests tonight as well as our online community. It's my pleasure at this time to call the Twist County Board of Education meeting to order. Today is Tuesday, April the 8th, 2025 and the time is 6:01. We're uh blessed tonight to have a a contingent of cadetses tonight to uh lead us in on the pledge. We have with us tonight uh Master Sergeant Haney, Master Sergeant Dixon, Major Nicholas, and Colonel Finn. I want to ask you all to come up and uh lead us in uh the pledge of allegian flag. And once that's done, we want to pause for a moment of silence. Let's
002everybody stand, please. I pledge allegiance 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. Good afternoon, Chair Karsten, Vice Chair Rouse, board member, Superintendent Dr. M Bullard, all of our stakeholders in person and virtually. It brings me great honor to present our cadetses with our token of appreciation for coming this evening. So when you hear your name call, please come forward. And Dr. Bullet, if you would meet these cadets right down in the middle. Cadet Colonel Jada Finn. [Applause] Cadet Major Jasmine Nicholas. [Applause] Cadet Master Sergeant Alec [Applause] Dixon. And last but not least, Cadet Master Sergeant Dakota Haney. Our cadets look so sharp this evening. Thank you again, cadetses. [Applause] I too want to thank
003you. You I believe you all will make some great Marines. U at this time I will entertain a motion to approve the agenda for um Tuesday, April 8th, 2025. I move that motion. Second. Okay. A motion to approve the agenda for Tuesday, April 8th, 2025. Has been properly made by Miss Black Shear and second by Miss King. Is there any discussion? All in favor, raise your hand. Motion passes unanimously. Now, you've had a you've had time to review the minutes. Uh are there any corrections? If there no corrections, then the minutes stand approved as uh distributed, Miss uh Blackshere. Thank you. I will read to you the ethics statement. In accordance with regulations set forth by the Georgia Ethics Commission, it is the duty of every board member to avoid both conflict of interest or
004interest of such conflict. Does any board member have any known conflict of interest or scheduled on our proposed agenda? Seeing none, Mr. Chair, we will proceed with our agenda. Thank you, Miss Black Shear. Uh, do any of the board members have any comments at this time or remarks? I do have one. Okay. Um, I have served as GSBA district director for district 12 for six years and now it's time to pass the torch. I can only do six years. So, um, it will be up for election in May for any board member. I'm hoping one of my board members will come aboard and take the torch for the GSBA district director for district 12. Thank you. Thank you and thank you for your service. Y'all board members consider that off? Yes. If there are no
005other comments, uh, Mr. Superintendent. Yes, sir. Board chair, vice chair, board members, to all of our constituents that are with us. Thank you. I'll start over. Mr. Chair, vice chair, board members, our constituents with us in person, and those that are joining us virtually. Good evening. I am going to lend my time this evening to do to Miss uh Dosikas and to Dr. Griffin Stewart as we want to acknowledge our partnership with United Way and we want to celebrate a great accomplishment of the Air Force Junior ROC, Miss Dosikas. Good evening. Good evening, uh, Board Chair Car Sarfin, Vice Chair Ralph, uh, Dr. Bullard, Superintendent, and all of our board members. Good evening, and we welcome all of you this evening here in person. and those of you that are joining us uh online as
006well. We'd like to share some exciting news with each of you on our contributions to the United Way. But before I do, I do want to mention our vision, which is generating excellence, one team, one goal. And our mission is to inspire, challenge, and prepare all students to compete globally. Now, as we work closely with the United Way, we do uh make sure that we um reach out with them and we do meet all of our strategic goals with this partnership. Um the first one is learning and wellness for all. The second one is um excellence ahead, academics, facilities, and opportunities. The third is doing things the twigs way. The fourth, growing and sustaining our village and five a premier people first organization. Now I would like to tell you what we have done as
007far as um working closely with United Way this year. But before I do, I would like to call Brandy Roger up. She is our vice president with United Way for resource development. And I'd also like to call up Amber Morris. She is the resources operations director. Dr. Bullard and I work very closely with this these two ladies uh every year as we work with our staff here in the district uh to donate money to the United Way. As I have mentioned before, every uh penny that we raise to United Way goes back to our community. So, we are very proud to announce that this year, Twigs County Public Schools raised $6,999.91 for United Way. Dr. Bullard, would you like to say a few words and come down and let's have a photo? We're extremely proud
008to and honored to be able to contribute back to our community uh through United Way. That is a wonderful partnership where our staff members, our our students, our parents are able to give as little as a penny and you see what it adds up to be. I'm going to give you nine more pennies. So that could be a even $7,000. So we're going to have a $7,000 contribution this year. But we are very proud to be able to support our community whenever there's a need. You never know when a need comes up with a child or with a family, but we have $7,000 that we can contribute and have contributed to our community to meet that need. So thank you all for your partnership. And I just wanted to say too on behalf of United
009Way of Central Georgia, thank you Dr. M. Bullard for not only your commitment to the community and the school board, but also to serving on United Way's board. Um, we appreciate everything you do. To the board members, thank you for supporting United Way and the work we do here. And to Miss Shannon, thank you so much for your hard work and dedication and making sure that we have a successful campaign. I will tell you, um, Tweets County is one of our fav one of our favorite kickoffs. Um, they go out in a big way. Um, last year we had Dr. Bullard dancing and this past year we had him out there uh calling down touchdowns and throwing out football passes. But we're so very thankful for what Twigs County does here in this community. And
010we're thankful to also have a part in the school system and to have our reunited program here in Twix County and the work that we do through that program to help kids get on grade reading level by the time they complete third grade. So, thank you again for having us. Thank you for the commitment to the community. We truly appreciate you all. [Applause] Board members, I I want you all to come down and get in this picture. Would you mind doing that? Okay. What's the [Applause] Very good. Oh, you're welcome. Thank you. Good afternoon again, Cher Carfin, Vice Chair Rouse, board members, Superintendent Dr. Mc Bullard, all of our stakeholders listening in person and virtually. It brings me great pleasure to celebrate our Air Force Gerald2C instructors and cadetses at the Twigs County High School.
011On March the 24th, a formal unit assessment was conducted at the Twigs County High School by Robert G. Atkins, region supervisor for HighQ Air Force Junior ROC. Our Air Force JRTC unit was assessed on the following compliance with public law, Department of Defense and Air Force instructions, and last but not least, the written agreement which exists between the Twigz County High School Air Force GROTC and the Air Force. Super proud to share the results from the inspection. Your Air Force junior ROC unit earned an overall exceeds expectations with a corresponding number letter grade of 92.5A. This is the highest rating attainable. So, let's give our cadets and instructors a round of applause. Congratulations to you. I'm reading directly from Mr. Akin's feedback. Congratulations to you, your instructor, team, and your cadet corpse for a job
012well done. Your team's continuing strong support of the unit has certainly contributed to its success and is greatly appreciated. I would like to also recognize the unwavering dedication of your Air Force junior ROC instructors achieving and exceed standards rating is no small feat. So, let's give our instructors a round of applause. It takes a team effort and lots of hard work. Both attributes were evident throughout the visit. Lieutenant Colonel retired John Terry and Master Sergeant retired Robert Gluck are truly invested in the leadership and character development of cadetses providing an unsurpassed level of mentorship and guidance on a daily basis. Your program established a benchmark for others to follow. So at this time if Colonel Terry and Master Sergeant Glo will come forward, we just want to salute you for a job well done. Dr.
013Bullet, if you will come down. Let's give them another round of [Applause] applause. These instructors are truly amazing leaders and they lead by example. Um, Colonel Terry and Master Sergeant Glo, Dr. bullet before you sit down, please. Miss Jenkins and Mr. Ingram, if you will come join them in a picture. Uh because without our leadership, this wouldn't be possible. So, Miss Jenkins and Mr. Ingram, if you will come down for a picture. Join them in a picture. And Miss Densson. Miss Densson, if you will come forward. Master Sergeant Gluck and Colonel T, if you would stay up because we definitely want to recognize our cadetses. Um, it was truly an amazing day. The superintendent and cabinet members were present during the inspection. Colonel Terry, Master Sergeant Look, and leaders, you demonstrated our vision. Demonstrating excellence,
014one team, one goal was pervasive throughout the day. I was proud to be in that gym, and I'm sure I can speak for senior cabinet members and the superintendent. It was absolutely great. And what I can say to you, it was student leadership at its finest. and I was a proud Twigs County Cobra sitting in there. And so again, congratulations. And at this time, we're going to recognize our students again because we have our instructors. They have modeled the way, but they led the way. And I know that you all were additionally proud as we were so proud. So without further ado, Cadet Colonel Jada Finn, our 12th grader. Our 12th grader, cadet major Jasmine Nicholas, our cadet master sergeant, 11th grader, Alec Bowwin, Alec Dixon. thinking about the act. I'm sorry, [Applause] [Laughter] Alec.
015So, he is not Alec Bowman. It's Alec Dixon. Sorry, Mr. Dixon. And last but not least, our 11th grader, Dakota Haney, Cadet Master Sergeant. Can we get one with Miss Jenkins, Miss Denson, and Mr. Ingram in this picture, too, with all cadetses? Guys, come on up. I'm sorry, Alec. Okay. All cadets, everybody. All right, parents. Thank you so much for entrusting us with um these wonderful cadetses. I tell you as I get ready to close, we came back to the office and we had senior cabinet that day vice chair and we had a straight debrief from what we seen and what happens when leadership is in place and then students modeled the way because they it was amazing to watch our cadetses. So these are just four of the leaders but it was leaders among
016leaders in that room that day. So again congratulations to our cadetses. keep up doing a fine job and the leadership at the middle high school continue to do the work. Thank you. [Applause] Yeah. Y'all didn't read my lips. You did. All right. Y'all did great. Thank y'all. Uh, good job board members. Those are the leaders of a unit that has I counted that day 43. I don't know how many were absent. I don't know how many were absent, but there were cadetses in a marching procession. They had a flag core competition where they had to be evaluated. There were three groups that were in sequence. They checked their collars. They checked their pins to make sure they were on straight. There were no earrings. There were it. We left there and came back here and
017we talked for an hour and a half about what we saw. It was it was it was that impactful. It made me know that with highly qualified, trained professionals in front of our students, they can do anything. They got the highest award possible. And he left here saying that you all set a standard for others to follow. and we committed that in every area where our children are that that's the standard that we're reaching for. So we'll ensure that we prepare our teachers that we bring the right professionals because if our students have the right professionals who have the right training in front of them, they perform at that level. So, congratulations again to our uh Air Force ROC. They did an amazing job. Thank you, Dr. Bullet. At this time, we're going to move
018into our business uh agenda. and u Dr. Bullet um district request. Thank you, Mr. Chair. Again, these uh district requests board members do align with our vision and our mission to generate excellence, one team, one goal, and to inspire, challenge, and prepare all of our students to compete globally. We do have four field trips that we like to get your permission. Uh you've already given permission for our ROC to travel to the Robins Air Force Base. That was on the 28th of March. On the 9th, the Beta Club at the high school likes your permission to travel to Marietta, Georgia to Andredy indoor carding and games. And this is a performance uh trip where they're going to learn about concepts of movement, force, direction, speed, shapes, etc. The program for exceptional students at the middle
019high school would like your approval to travel to Rick to Rickby. and Warner Robbins. And this is the end of year trip for that group of students and they'll be working on team building skills. And finally, the fifth grade students at JEES would like your permission to travel to Vald Dasta to Wild Adventures. This is for their fifth grade week celebration field trip and it'll be on the 9th of May. And that concludes our district request for today. This time I'll entertain a motion to approve the uh the district request. I move that motion to approve the district request. Second. Okay. The motion to approve the district request has been properly made by Miss Blackshere and second by Mr. Rouse. Is there any discussion? Okay. The question is on the adoption of the motion to
020approve the district request. All in favor raise your hand. Okay. The motion passes unanimously. All right. Next we have Mr. Austin. Uh, Senate Bill 83, Correction Action Plan. Good evening, board chair, vice chair, board members, Superintendent Dr. Bulock, constituents in person and virtually. I am presenting information on Senate Bill 68, correct action plan regarding fiscal year 22 audit. It does support our vision of generate excellence, one team, one goal. Our mission to inspire, challenge and prepare all students to compete globally. It supports strategic plan goals one through five. One, learning wellness for all. Two, excellence ahead. Three, doing things to Twig's way. Four, growing and sustaining our village. And lastly, a premier people first organization. What is a correct action plan? Uh we refer to it as a CAP corrective action plan. It's a form
021of response in this context uh to a audit finding that outlines specific steps an organization will take to address and resolve financial compliance. The CAP could and will include a clear explanation of the finding, a root cause analysis, detailed corrective measures, assigned responsibilities, timelines for implementation, a process for ongoing monitoring and evaluation. The goal of the CAP is to prevent the issue presented in the audit finding, ensure compliance, and demonstrate accountability to all stakeholders, auditors, and agencies. It serves both as a tool and roadmap for strengthening interning controls and processes. The language that was provided to us in the finding is as stated criteria generally accepted accounting principles what we refer to as GAP require revenues to be recognized in the accounting period in which they become measurable and available to finance expenditures of the
022current period. As a part of these processes, the school district should review all revenue transactions to determine reporting in the prop proper period. During the fiscal year 2022, the school district not properly record based upon gap accounts receivable and unearned revenue related to grants and splass revenues. During our testing of the splass and grant revenues, we noted amounts were not properly stated. audit adjustments in the general fund and capital project funds were acquired to properly reflect balances. What they are suggesting to us is that if we received the money in June and it was deposited in our account in June, then expenditures should have taken place in June. What happened in this context is that expenditures were a check was written in July for expenditures that took place in June. So, we was about a
023week or two late in reconciling and understanding that those expenditures needed to go with the revenue month it was earned in. And typically that happens and is caught during our financial review statement process. And so, we had one grant that was a one-time grant from the state and it was a unique grant. And then we had ongoing projects that was coming close to the fiscal year end. And so there was a break happening and there was a lot of moving parts there. So it's a great learning opportunity for us to ensure that we at least give oursel an additional 30 to 45 days prior to the end of the year close. So most districts and what we have done in the past is we try to stop a lot of the spending in June because
024we need the time to process. So in context this is what led to this. So the consequences of the finding. So for historical context in fiscal year 2020, fiscal year 2021, we received clean audits. In fiscal years prior to that, we had several categories when I first came to the district in 2018 that we have cleaned up and we have sustained a great practice in place. And so we did not have to do this process in the past because this Senate bill was passed in 2020. Hence we had clean audits in those years. So now they're requiring us to the department of audits is now required to assess the financial risk level of school systems. A designation of moderate risk is assigned when school system reports financial irregularities or budget deficits for one or two
025consecutive years. So even if we are which we are low risk now uh prior to this finding if we have one year with a finding no matter how small we will automatically move to moderate risk and as a result of this the superintendent must submit a detailed corrective action plan which is this is what we're discussing tonight to the Georgia state board of education within 120 days of the letter. The state board of education will read this letter and approve it at the state level according to Senate Bill 68. In this letter, it will outline specific changes to the district's internal control structure aiming to reduce the risk level from moderate to low, be presented, approved, and signed by majority to local board members at a regular meeting, which we're doing this tonight, and be
026submitted via email to a state representative. In this case is Britney McCarti. This plan is in addition to any corrective action submitted during the audit process. In addition, the superintendent must attend a financial workshop which has been scheduled for June or July. Can I think it's June and all of this is requirement of the Senate bill. Last thoughts and next steps. Um ensure that we're resolving this audit finding. uh we work with independent CPA that's independent of our audit process so we can have uh an independent voice to ensure that we're following procedures and so internal workflows are important timelines will be revised to ensure compliance stating what I said earlier about ensuring that we minimize spending in the month of June ongoing training and capacity building for the business finance staff started with myself
027I'm already enrolled in UG for a specific class with accounting so that I making sure that I'm receiving best practices as well. That's on me that I'm paying for, not the school district. Want to make that clear. Focus effort to strengthen internal controls and restored and restore clean audit outcomes. And on tonight, the resolution before you uh before you, which you all should have a copy of the resolution would include certain key actions that we already stated. Your approval and signatures are required. This resolution again will be read at the state board education meeting and we need the board approval to accompany the resolution when I send it to the state board chair. Your line, your motion is also in the presentation which will say you are approving or you need a motion for Senate
028Bill 68 corrective action plan for the FY22 audit. Are there any questions, comments, or concerns? I have a question. Yes, ma'am. When um I know I've been out for a few months. When did you present this um audit finding? This is the first time. Okay. Yes, ma'am. We uh we're in the fiscal year 23 audit process now. That's concluding. We uh received we finished this audit in December of last year and they provided it takes them a few months to process everything. And so as soon as we receive it and our deadlines, then we present it to the board for action. Yes, ma'am. When when you're saying minimizing the spending in the month of June, um could you elaborate a little bit on that on why is it so important or other months or not?
029So it's the closeout month for us. So that's that's the last month of the fiscal year. And what happens with overlap, there are certain expenditures that if they're not accounted for in the right period can cause regulation issues with the gap standard. So as another example, if we have ongoing projects where we consider construction projects, there's a designation that says construction in progress. So we have to account for if this project is going to take us into July, August and September and it started in June then we have to consider that differently on our financial statements. So that just gives us time to sit and assess all projects all revenues even with our tax dollars. We have two months of Avalor taxes that are actually earned in August and Sep or July and August but
030are for June 30th in and we have to ensure we account for it in the right period. So it's a lot of moving parts during that time. So the less spending we have it minimizes the the opportunity for things like this to happen. So how many people on the team resolving this audit with you? Is it just the senior cabinet or so? Yeah, senior cabinet and also the business and finance staff because if there's a specific expenditure or category that relates to a department or division, then we bring everyone in that has any knowledge of it and so we just work through processes to ensure that we're looking through it. But the team senior cabinet has been very supportive and providing the insight the auditors needed. So when the audit is on site, whatever the
031expenditure is, whoever was responsible for to have the most knowledge, they are involved in that process. Yes, ma'am. So is it that we you need this signed tonight or is it a deadline? Is it a date that we need to get this done? So the deadline we received was April the 7th. I think it was yesterday initially and because of that when I submit a correct action plan in the audit process this was back in December January typically that closes out the audit. This new process requires me to come to you all and then get a signature so we can meet the state guidelines and deadlines for being reported. So that's where the lap came in. The lapse came in is that the process is typically I submit the correct action plan to the auditors.
032They file it. We finished then they came back and said hey we don't see a signed board approval. And I said okay. I called the state. They gave me the guidance. Talked to Dr. bullet and this is why we had to come and provide this information on tonight. Yes, ma'am. So in short, we need sign. Yes. When did you say you received the notice? So we received our audit in December, but we received documentation late January, early February that we needed to provide additional steps. So the official letter is what they call a clearance letter and we received that in late January, early February, that is the letter that they're referring to. So when I got more clarity in March from Britney, that's when she informed me that this is the resolution that needed to
033be completed to complete that entire process because we thought we was finished with it. So actually when did when did we start? It would have been end of January or February. Yes, sir. So that's what three four months. So it's March, April, May, June. So you got the results of an audit in of in December 2024. Yes sir. So our independent audits were behind on audits. Uh this was this particular audit had a lot of the esser funds and state grants and so we had some delays with the independent audit firm completing it but the process was ongoing for about a year and a half and then 23 is wrapping up now that we're going to go directly into 24 and that's something the state has had happen before which they get behind and then
034so it's just one of those things with the mercy of whoever And did I understand you to say that you get tax dollars in July and August that you have to count for spending those tax dollars in the June previous to the receiving? Yes, sir. That's the period that they are recognized in. They're earned in July, August, but we have to recognize them for the period of June. They're in a modified acrruel is our accounting practice. So, which means that we may earn dollars in a subsequent month or period and but it may be for the prior period. So, there are certain rules that we have to follow with that. But we earn tax dollars every month. It just depends on when we earn them, which period they are applicable for. So you're asking us
035to [Music] approve you all's action plan to address to make sure this doesn't happen again. I'm not asking the state is asking per Senate Bill 68 and they told me I got to present and ask you all to approve. But what I'm asking is what we're what we're what what what what's being asked is for you to sign us to approve an action plan that you've already submitted. I haven't submitted anything. It's not submitted until you all approve it. What I submitted was a closeout process. The letter that you all have, I sent to them and they said that we cannot file this until we have board approval. So they will not accept it until you all approve it. I have one more question. When was the the independent CPA firm done? What month that
036was done in? So she's that person is not involved yet. This is action steps to prevent future things from happening. So we have to list plans on what we will do. So as an example, when we're closing out our fiscal year, we'll call that individual. We'll look at accounts and best practices and sure that we're aligning to all of the generally accepted accounting principles at that time. So there's a certain place to where that CPA will come and provide expertise in that area. Plus, the individual was a former auditor. So we have an insight on practices that we need to look for. So that's why we chose to go that route so that we can be advised if there's something that changed if a Gatsby standard had changed which is another accounting principle we have
037insight on those real time. I have a question for you Mr. Austin. Okay. My question is kind of piggy back off what Mr. Ross asked and just trying to get a clear explanation as we have to vote on this tonight. Uh can you give us just an understanding of if it was 120 days that we now have if we're late we're getting it done. So it's been April the 7th. Uh can you give us a idea on why we didn't get it a little earlier maybe in between. Can you just kind of explain that to me just a little bit? Sure. So again the process for us to complete is that the auditor asked the school district or the finance office to submit their corrective action plan to address the audit finding. that process were
038done in December for us. Once that process happens, then typically we're finished with corrected action plans. So when January and February came, we received the clearance letter. We also received an email saying you have not finished this process. Dr. Bullet said when Mr. Austin, I thought we was done with this because I signed off on everything. You know, was looking to this. So when I called, they said, well, you have to also get the board to do this. If I would have had that context, this would have took place months ago. But the context was now that I know because I haven't had an audit find it in two years. This is a new process even for me uh with this. So that's why it's just not coming because typically the way we operate, we
039give you enough time to review it, give feedback and then approve. Obviously their timeline looks different. The state must have a board meeting that they must review and get things done before June. I would assume that's what's happening. This is what you sent to them already or this is what we're talking about tonight. This right here. That's what we're talking about tonight and that's what's um was sent to the auditors at the state level. They asked me to send it ahead of time for them to review. However, it's not acceptable until it's signed. Okay. So, you sent this earlier, this same letter. I sent it maybe two weeks ago. Two or three weeks ago. Yes, sir. This letter and then they sent it back and said it was no good without our approval. They didn't
040send anything back. Britney recommendation was to send it to her. If there was anything in the letter that I needed to revise, she had opportunity to before I brought it to you all. But she is saying that she cannot send this letter to the state unless it has board approval by minutes and signatures that they can have evidence that I've completed the process according to Senate Bill 68. There's her statement. Well, I'm going to speak on on behalf of myself. I don't feel comfortable in signing this because I'm just seeing this and I need a little bit more information before I can approve it. I need I have questions and I need to see the actual audit before I can say that I agree with this. Fair enough. And I can ask her for an
041extension for the next board meeting. That's but they have to grant me that extension. And who are you who are you talking to? Uh Britney Ricardi. She's at the state level. Okay. Okay. Which I don't think she'll have an issue with that, but just follow my orders. I'm in agreeance with Miss King. I think that you need to reach out to her and tell her that. Is that normal? I mean, I'm I'm trying to wrap my mind around this. Yeah. This is an audit for fiscal year 2022 and you got a notice in December of 2024 telling you it was a problem. Yes. So the audit was completed in 2024. In the 2022 audit was completed in 2024. That was a year behind. Yes, sir. And that's normal procedure. It's not normal, but they they
042got a year behind. And so, we had a lot of email correspondents trying to push some situations, but they had a lot of issues they had to work through. But only thing we can do is provide all the samples. We can provide the information, invite them on site, but once it's in their hands, the timeline is pretty much on those individuals. We don't can't control that timeline. Now when you say in their hands you talking about modern Jenkins in this case and in some cases it could be department audits and accounts which is a state auditing firm. We've experienced the same with both parties. You feel like she'll give you that extension? Can't do nothing but ask. I mean, only thing she can do is say yes or no. All right. Well, I appreciate it
043if you ask. Sure. Will I need time to chew on this? Yeah. To It doesn't impact me or us in any way. It's just it's their process. So, I'm just trying to make sure we're in compliance. All right. Well, thank you, Mr. Dawson. Sure. Okay. You got a budget overview? Yes, sir, I do. So, budget overview number two. So, the mission vision has already been stated. It does support all five of our strategic goals as well which has been stated to look at our budget calendar. January, February, and March we have completed those action items. So in April, we'll continue to work through the salary schedules for staff including athletic supplements and seek approval. We presented the salary schedules early in the year in February. and also we'll continue to present the FY26 budget overview
044which is happening tonight. So what we'll talk about is revenue projections, expenditure projections, an overview of the SPLS budget, projected personnel and also provide allow any board feedback and next steps because of course this is a budget that you all will approve. So your feedback is important. So I want to look at local revenue projections and state revenue projections. So local we're looking at our ad valor taxes which is of course is our property taxes um that we collect in the district. We are anticipating 5.2 million to be collected. Um what we're budgeting is 5.2 million. Um we levy about 5.4 of that. However, we do not budget the full amount because we have fees that go to the tax commissioner office two and a half percent and then event that in the taxes are
045delinquent, then we do not want to account for those dollars because we may not get them in that fiscal year. So the title avalor tax which this replace the birthday tax as it relates to car purchases is that any vehicle that is purchased by Twitz County um if you're a resident of Twin County you purchase a vehicle that money comes back to the county and the schools um as title Avalor tax the real estate transfer tax is a tax that is recorded with the superior uh court office superior clerk and this happens with the sale of real estate properties and transfers. So, we do receive a small portion of that. The intangible recording tax is when there's a uh loan that's secured by real estate such as a mortgage and there's a state charge a
046onetime fee and that is also divided up amongst the county and the school district as well. Other state and local sources. So, if the state provide us any onetime grants and adjustments or there any local donations or things of that nature, we have a a revenue source for that as well. um those it's projected very low because we do not know how much we'll receive in donations. So it's extremely conservative for that reason. Indirect costs which is 35,000. This comes from our federal programs um typically title one is one of the biggest uh ones we receive the dollars from. It's a percentage that's set by the state, typically three or four percent, and that allows us to recoup dollars for staff that supports the grant indirectly, such as business finance staff or other HR staff
047and other supporting staff. Projected 5.6 million is what we're looking at for our local revenue projections for the year. State revenue proh projections. So quality basic education which is our state funding our QBE funding in our midterm of FY25 this is the amount that the state projected and provided as our midterm adjustment. Now let me provide context on a few terms. When we receive our allotment sheet or our QBE form every year, it comes in two formats. As an initial allotment saying that this is what you will start your fiscal year with and then also a midterm adjustment, meaning that something has happened for as more revenue from the state or there was an adjustment the state has made. And so they provide us another uh QBE form in March. So when I say midterm,
048I'm referring to the March April period. And when I refer to initial, I'm referring to the start of the fiscal year. The midterm typically provides us the baseline and the number of funding we will receive for our start of the year. So that is why we're basing our QBE projections on the midterm because that is historically high has happened. And so that number was 4.8 million. We do receive the school security grant from the state. This supports um salaries and benefits for our SRO, any equipment that's needed for school related for uh school security uh related equipment and things of that nature and support the program in its entirety. So the state does plan to fund us again for that next year. And so total we're looking at 4.9 million in state revenue projections and
049our total state and local revenue projection is 10.6 million. as we look at our expenditure projections. So in salaries 5.5 million is projected currently with salaries and benefits 2.9. Non-s salary are things such as buying supplies, contracted services, your travel, all those utilities which is probably about 7% of that number. Um those are the things that non salary will pertain to which would give us a total of 10.6 6 million which is the same number as the revenue to have a balanced budget. So splice projections this is the splice that was approved in March of March of 2023 and currently we have averaged about $7,980. It is projected for fiscal year 26 of $851,760. There are types and categories that we're looking at. One, the debt payment. We are we do have a bond that
050we secured in that uh referendum in March of 2023. So repayment will start in FY26. So 77% of the collections will go toward that payment. Instructional expenditures 18% is allocated for instructional software. uh business software of 3% for in the software for the business department cops DOG grant match the department of justice which we had meetings about that um the last couple board meetings is 15,000 and then you're looking at your total of 851760 I will say that in June once we look at where we end with all our splass we probably may re look at this we'll look at this budget again and ensure that any cash on hand that we have this year that can help to us. We'll continue to work through this, but as of right now, this is the current
051projection. As we're looking at personnel projections, um in FY25, our current have 150 on staff. We are projected to have 142 on staff next year. So, that's a eight count in force personnel reduction. And what happened and why did this happen? Uh through attrition. attrition meaning resonations retirements provides us an opportunity to look at areas where we can do things differently. Uh we had great conversations around our master schedule allowed us to maximize a lot of areas there um in instruction which is the largest part of the budget u four and a half of that eight number came from instruction and you may say well Mr. Austin how you get a half and that because if you come back 49% to work in any capacity that's when we consider it a half or a part-time
052position. So technology has a reduction of one operations one transportation one and a half would provise provide a total of eight which is $71,487.73 that number was initially projecting the budget to go to 11.4 4 million which was not sustainable for us. So this was our way of addressing that and ensuring that our budget was not trending upward that we have some sustainability for the next two or three years um as it relates to our financial strength. So u senior cabinet school leadership Dr. Bullard um has really been hands on deck in making sure that we're addressing our fiscal responsibility and our steward needs. So our next steps is approving the salary schedules, looking at budget overview number three, which will focus more on those non-s salary things that we talked about and some other
053uh plans to address our efficiencies. Uh any more updates from the legislative uh department at the state level, they have closed out on April the 4th. So we'll continue to look and see if there's anything pertinent that we need to do to address anything in our budget. And then of course ongoing board feedback. So any questions, comments or concerns? Questions? Thank you, Mr. Mr. Chair. Yes. Let me ask you, would you go back to business agenda item B? And if the it's the board's pleasure to request a motion to table business agenda item B to give Mr. Austin an opportunity to reach the state to request the extension. Yes. Thank you, Miss Dr. Bulock. Uh at this time, can I can I get a motion to table Senate Bill 68, corrective action plan until uh
054a further date to be determined? I move to table Senate Bill 68 for corrective action plan until further notice. A second. All right. The motion to [Music] uh what we say table to table. The motion to table uh Senate Bill 68 correction action plan uh has been properly made by Miss King and second by Mr. Butler. Uh all in favor raise your hand. Okay. The motion passes unanimously. Thank you. Okay. Miss, what you you got uh IEP or what? What do you have for us? PC budget. Good evening. PC budget. Yeah. Okay. Good evening. Yeah. Board Chairman Kustafa, Vice Chair, board members, Dr. Bulock, business in person and virtually. Today I'll be talking about the FY25PC budget. And before I talk about our budget, I'll talk about our vision, which is generating excellence. One team,
055one goal, and our mission to inspire, challenge, and prepare all students to compete globally. Today, we'll be addressing three of our strategic goals. Number one, learning and wellness for all. Number two, excellence ahead, academics, facilities, and opportunities. And number three, doing things the Twig's way. The three budget items we'll be discussing today IDA 611 special education flow through IDA 619 special education ages three through five and special education parent mentor. The first budget we'll discuss is the IDA special education flow through. So $16,446 goes for salaries for health have salaries health insurance FICA TRS life and dental insurance for three pair of professionals. $60,830 go for partial salary health insurance FICA life and dental for direct PC services. $19,432 goes to contracted services such as occupational therapy and psychological evaluations. $12,000 goes to training for
056dues and fees and travel for teachers and par professionals at Jeffersonville Elementary and Twizz County Middle High School. $10,000 goes to supplies for teachers and pair professionals at Jeffersonville Elementary and Twizz County Middle High School. $13,000 goes for training for um speech therapists, school psychologists, parent engagement co professionals at Jeffersonville Elementary for supplies with a total of $14,187. And the last budget we'll discuss is special education parent mentor grant which is a total of $15,241 for salary for our parent mentor. $3,159 for supplies for the parent mentor with a total budget of $18,400. Any questions? Okay. I think it's dead. Oh, okay. My question is the the amount that's given for the three pair of professionals. Yes, ma'am. If they're out with substitutes, is that amount included in that? If they're out with substitutes? Yes.
057Yes, ma'am. Okay. Thank you. With our home with our students that are homeschooled. Yes, ma'am. And the other How many actually do we have that you go out to for homeschool and all? For homeschool service right now, we have three. Three. Three. Yes, ma'am. And you said homebound, too? Homebound, too. Yes, ma'am. So, we we have several students who are homebound. So, we it's at elementary level. So, we have um they she they go serve them twice a week. other questions. Thank you. You guys want the athletic uh athletic updates? Yes, sir. Okay. So, protocol has already been established, but I'll make sure we do it again. Uh Mr. costin again thank you for being allowing me to be here today uh vice chair Ralphs board members Dr. business in person and virtually. So today
058we're going to talk about athletic budget and athletic updates, not budget, just updates. I do apologize. Um we talk about the vision. First of all, generating excellence, one team, one goal. Our mission to inspire, challenge, prepare all students to compete globally and three the two strategic goals we'll talk about today. Growing and sustain our village, a premier people organization. Twist County Sports. Right now we offer um five sports. Football, basketball, track, baseball, and softball. First thing we'll discuss is football. Football this year we had a 20% increase in win totals. They average about 25 athletes in after school workout programs and we have an upgrade in the weight room and so right now our whole entire football staff are planning to come back. boys basketball. We had three consecutive years of qualifying for the state
059playoffs. 232 24 region champion. 10,000 point score was Daniel Pitts. And again, the entire basketball staff is planning to come back again for the 25 26 school year. Girls basketball, all region first team was Jamaica Glover. All region second team was Frasier Young. They're going to return three starters for next year. And again, the coaching staff is coming back. Softball completed an entire season. All region first team Jamaia Glover the softball coach is not returning but she will be coaching another sport. Track we have 60 athletes out there track right um Mr. Ingram went through and surveyed the young ladies and they elected this year for the upcoming year to play flag football now. So our flag football will replace softball this upcoming year called flag football is in the fall doing flag football seven
060players on the field for each team u and we're looking for funding right now with that off the blanks um foundation they offer a scholarship a grant now once you start out the program they'll give you $10,000 to actually start let me take this off they give you $10,000 to actually start start the program up and that's buy you supplies uniforms and everything else then after that year you apply for it every here and it allows you to get 5,000 additional dollars. So, that's one thing they're pushing and we've already been approved by GHSA. And one thing I did point out, I know u it was I kept saying teach coaches are returning. This is the first time in a while we had entire staff coming back, you know, and that's a great thing because
061you have the leaders coming back as more kids start understanding who you're out there with and they start believing more into it and I think our programs will continue to grow. Any questions? You're replacing the softball with flag football. Yes, sir. Okay. And how many counties in this area have flag football? Well, in our area itself, uh we'll be we'll be in the area, not in the region. So, our area will be in the region with um got say Washington County, um Claxton, Meadow, ECI, and uh Swainsboro. But why why it's set up that way because when they don't want to put you in just say for instance in the region with um one of the schools in one of Robins who's been doing uh you know flag football for 10 years and they beat
062our girls 40 to zero. So they kind of pair you up with keep programs just starting like example Washington County just started their program two years ago. Uh ECI just started last year. So it kind of makes it more competitive and give you a better playing field. She's she's gonna move on to help with flag football. Yes, sir. No, she's not leaving. No, sir. Yeah. Okay, I got you. Yes. No, she's not leaving. Just Yeah, she's just moving over to help over the other side. Are we getting a pickle ball team? No, I'm sorry. Thank you. Uh, thank you very much. Um, you wait a minute. You said you had 60 people out for track. Yes, sir. Yes. Great numbers out there and everything. That's including middle school and high school together, right? But for
063high school itself, still by 30. That's that's that's that's a great number. And uh you know, we had to buy the uniforms, but I felt good about buying uniforms with that numbers. Yeah. Talk a little bit about our first track meet. Well, our first track meet uh we had a middle school great participation. It was packed out there. People were just, you know, they of course Miss Jenkins brought the concession stand and they sold out of everything over there. And of course, the people just I mean they the kids did a great job. and a lot of schools came in from making no issues out there at all. Hopefully next year, you know, we scheduled to have one for this Wednesday coming up Thursday, but because they're doing the U A Coping U invitational, a
064lot of the making schools who were scheduled to come here, they say, "No, we're going to wait to go there on Saturday and which is understandable." So the invitational was on Thursday. No, no, we were having we were scheduled to have a regular meet, but the two two schools that were coming from Bib County, they elected not to come here for this Thursday. Instead, they wanted prepared for the Saturday tournament. Yes, sir. Got you. All right. Thank you, Mr. D. Yes, sir. Well, that concludes our well at this time we want to uh we're going to move into bit to our executive session which deals with personnel matters, future acquisitions of property or pending or potential litigation as well as school safety and cyber security. Uh, can I get a motion to move into executive
065session at this time? Okay. The motion to uh to move into executive session has been properly made by Miss King and second by Mr. Rouse. Uh, is there any discussion? Okay. All in favor, raise your hand. Okay, at this time I want to thank each one of you for being here in the audience today and um at this time we'll be going into executive session. Of course, you're welcome to hang around uh till we come back out uh but again, thank you for being here tonight. [Music] Hey, hey, hey. [Music] Heat. Heat. [Music] Hey, hey, hey. [Music] Heat. Heat. N. [Music] [Applause] [Music] [Applause] [Music] [Applause] [Music] [Applause] [Music] [Applause] Heat. Heat. [Music] Heat. Heat. [Music] Heat. Heat. [Music] Heat. Heat. [Music] Heat. Heat. [Music] I [Music] feel heat. [Music] Heat. Heat. [Music] Hey, [Music]
066Heat. Heat. [Music] [Applause] [Music] [Applause] [Music] Heat. Heat. Heat. Heat. [Music] [Applause] Heat. Heat. [Music] Heat. Heat. [Music] [Applause] [Music] Heat. Heat. [Music] Heat. Heat. [Music] Heat. Heat. [Music] Hey. Hey. Hey. Heat. [Music] Heat. Heat. Heat. [Music] Hey. Hey. Hey. [Music] [Applause] [Music] [Applause] [Music] Heat. Heat. [Music] [Applause] [Music] [Applause] [Music] [Applause] [Music] Heat. Heat. [Music] feel. [Music] Hey Heat. Heat. [Music] Heat. Heat. Hey, hey, hey. [Music] All right. At this time, can I get a motion to return from executive session? So move. Second. Okay. A motion to return from executive session have been properly made by Miss Blackshere and second by Mr. Rouse. Is there any discussion? Okay. All in favor, raise your hand. Motion passes unanimously. Okay. At this time, [Music] um need to get a motion to approve the superintendent's recommendation for
067uh resignations and transfers. um 3365 and 3310. Uh can can I get a motion to approve the superintendent uh recommendations [Music] for resignations and transfers? I make that motion. Second. Okay. The motion has been properly made by Mr. Rouse and second by Miss Blackshere uh to approve the super superintendent's recommendation for renewals and transfers. Is there any discussion? Okay. All in favor raise your hand. Okay. Motion passes unanimously. Um wow. Is there any other business? Mr. We have exhausted our agenda for the evening. Okay then. Well, can I get a motion to adjourn? So move. Well, thank you. Can I get a second or second? Okay. The motion to adjurnn has been properly made by Miss Black and second by Mr. Butler. Is there any discussion? All in favor, raise your hand. This meeting is
068ajourned. Thank you. [Music]