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[1. Meeting Opening]

[00:00:09]

>>> GOOD EVENING AND THANK YOU FOR JOINING US FOR THE WORK SESSION. PLEASE STAND FOR THE PLEDGE OF ALLEGIANCE.

>> ÊI 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.Î

[2. Information Items]

>> TONIGHT WE WILL BE HAVING A PRESENTATION TO REVIEW THE 2025 BUDGET. MR. MONROE.

>> MEMBERS OF THE BOARD, GOOD EVENING. A LOT OF WORK HAS GONE INTO WHAT I AM GOING TO PRESENT TODAY. I AM TRYING TO PROVIDE AS MUCH DETAIL AS POSSIBLE PREPARING FOR THE 2025 BUDGET .

I DO WANT TO SAY THIS IS NOT MY WORK ALONE. CECILY AND -- HAVE DONE A LOT OF WORK WITH BUDGETS IN THE PAST. I AM STANDING UP HERE SPEAKING FOR US BUT THIS IS A COLLECTIVE EFFORT OF THE THREE OF US AND OTHERS. ALL RIGHT. I AM ON. WHAT AM I DOING? GREAT. THANK YOU. DO YOU WANT ME TO TRY AGAIN? YES. THANK

YOU. >> SO TO START OFF, WE TALKED BUDGET TIMELINE. THIS WAS SHARED IN A PREVIOUS MEETING ON SEPTEMBER 10 WE MET WITH THE BUDGET FINANCE COMMITTEE AND GAVE A VERY HIGH ARCING REVIEW OF THE BUDGET AND TONIGHT WE WILL GO INTO MORE DETAIL. WE WILL ADVERTISE THE BUDGET AFTER TONIGHT, NO LATER THAN FRIDAY AND THE NEXT TWO BOARD MEETINGS THAT FOLLOW THIS, OCTOBER 9 AND OCTOBER 23 WILL BE THE PROCESS THAT WE WILL GO THROUGH. WE WILL TAKE PUBLIC HEARING AND TAKE COMMENT ON THE NINTH THEN I WILL ASK THE BOARD TO PASS THE BUDGET ON OCTOBER 23 . I DO WANT TO SAY, A LOT OF INFORMATION. WE CAN SAVE THOSE UNTIL THE END. STARTING OUT, I WANT TO SET SOME DEFINITIONS AND BACKGROUND. A LOT OF WHAT WE DO IS CONNECTED TO THE NET ASSESSED VALUE OF ALL OF THE PROPERTY IN OUR BOUNDARIES. THIS IS A HISTORY OF OUR NET AV. YOU CAN SEE THAT IT HAS STEADILY GROWN BY ABOUT FIVE OR 6%. WE HAD AN OUTLIER YEAR IN 2023 AND THAT WAS PRETTY COMMON ACROSS THE STATE AND THIS YEAR WE SAW A JUMP OF 8.4 AND 8.6%.

YOU SEE TWO VALUES THERE AND ONE IS CONNECTED TO THE REFERENDUM. THAT IS BECAUSE WE CAN CAPTURE TIFF DOLLARS IN THAT. THAT IS WHY SEE THAT. WHEN WE TALK ABOUT ALL OF THE VARIOUS UP FUNDS, THE TWO THAT WILL COME FROM THE REFERENDUM ASSESSED VALUE ARE EXACTLY THAT. THE REFERENDUM OPERATING AND CAPITAL. EVERYTHING ELSE IS CONNECTED TO A TAX RATE AND A LEVY WILL BE CONNECTED TO THE CERTIFIED ASSESSED VALUE. THAT IS OUR OPERATIONS FUND. ADM, WE THROW THAT OUT ALL THE TIME IN EDUCATION, WE LIVE IN ACRONYMS BUT THAT IS THE STUDENT COUNT AND EVERYTHING IN TERMS OF FUNDING IS CONNECT IT TO THE STUDENT COUNT AND THAT IS COMING NEXT WEEK. TWO COUNTS FOR 2024-2025. STUDENTS IN SEATS IS WHAT FOR -- DETERMINES THE EDUCATION FRONT. THIS IS AN 11 YEAR HISTORY WITH A 12 YEAR PREDICTION AND WE HAVE NOT MADE IT TO OCTOBER 1 YET. I WANT TO POINT OUT A COUPLE OF THINGS. THERE ARE A LOT OF MOVING PARTS. THE FIRST I WANT TO POINT OUT THE 2019-2020 SCHOOL

[00:05:05]

YEAR. STEADILY OUR ENROLLMENT HAS DECREASED INTO THE PROJECT DID YEAR OF 2683 STUDENTS. A COUPLE PIECES OF DATA THAT I WOULD LIKE TO POINT OUT, THAT IS THE KINDERGARTEN NUMBER. WE TALKED ABOUT THIS IN THE PAST AND THAT NUMBER IS SIGNIFICANTLY LOWER THAN ANY KINDERGARTEN GROUP THAT WE HAVE HAD. THE OTHER THING TO POINT OUT IS OUR SENIORS. WE HAVE A STUDENT BODY OF ALMOST 1800 STUDENTS THAT ARE SENIORS AND JUST OVER 1100 STUDENTS THAT ARE KINDERGARTNERS. IT DOES NOT ALWAYS WORK OUT SMOOTH MATH BUT YOU CAN SEE THE DIFFERENCE OVER 600 STUDENTS. IF NOTHING ELSE CHANGES WE WILL LOSE ANOTHER 600 STUDENTS NEXT YEAR JUST BY THAT COUNT ALONE AND THERE ARE A LOT OF VARIABLES THAT THE WITH THAT. SO WE HAVE ENGAGED -- TO DO A DEMOGRAPHIC STUDY WITH US TO HONE IN ON WHAT WE BELIEVE THE TRUE ENROLLMENT WILL BE PER SCHOOL.

>> CAN I CHIME IN AND ASK A QUESTION?

>> YES. >> SEEING THE BOTTOM NUMBER THERE, IF YOU GO ACROSS, THE GRADES GO ON A DIAGONAL. IF YOU LOOK AT EACH OF THE GRADES EVERYONE OF THE GRADES HAVE

GONE UP. IS THAT NOT CORRECT? >> LOOKING OUT THAT YOU ARE CORRECT. IT TAKING 2023-2024 AND YOU FOLLOW THOSE ALONG AND

ALONG AND FOLLOW THOSE ALONG. >> SO STUDENTS ARE CHOOSING TO

COME HERE. >>

>> I CAN SAY, FIRSTHAND, I HAVE STRUGGLED WITH THE BOARD OVER THE LAST FOUR YEARS AND THE DISTRICT I SELL HOUSES EVERY DAY AND PEOPLE ARE MOVING TO OUR COMMUNITY BUT THEY MAY NOT BE BRINGING IN THE FAMILIES WITH FIRST-TIME HOMEOWNERS. I DO JUST POINT THAT OUT THAT WE ARE STILL GROWING AND THE GRADES ARE GOING UP AND MOST OF THE PEOPLE THAT ARE COMING AND THAT I HAVE SEEN IS THE HIGHER GRADES. THE VALUES OF HOMES HAVE CHANGED SO YOU MIGHT SEE MORE OF THE FIFTH, , SEVENTH-GRADE AND OLDER KIDS. IT IS JUST SOMETHING TO POINT OUT TO THE BOARD TO KEEP OUR EYES ON THAT. OUR KINDERGARTEN NUMBERS ARE LOWER BECAUSE MOST PEOPLE THAT HAVE SMALL OR YOUNG CHILDREN, IT WILL NOT BE SOMEBODY LIKE ME. IT WILL BE A YOUNGER PARENT. SO, I AM JUST POINTING THAT OUT TO KEEP OUR

EYES ON THAT. >> THANK YOU. TO FURTHER ELABORATE ON THAT, THIS CHART DOES BREAK DOWN WHERE THE LOSSES ARE IN THE PROJECTED 2024-2025 ENROLLMENT. WE SAID WE ARE DOWN 230 STUDENTS. I'M POINTING TO THIS ONE. IT WOULD HELP THE BOARD IF I POINTED TO THAT ONE. SORRY. 230 STUDENTS DOWN AND 276 OF THOSE ARE LIVING IN THE K THROUGH FOUR SPACE. WE GREW IN THE 5-6 SPACE AND THE 7-8 SPACE BUT WE DID LOSE IN THE HIGH SCHOOL SPACE AND YOU CAN FOLLOW THAT DATA ALL THE WAY ACROSS. UNFORTUNATELY, FROM THAT PEAK, IN 2019-2020 TO WHERE WE ARE PROJECTING WE ARE DOWN 1025 STUDENTS. AT TODAY'S AMOUNT THAT IS $7.5 MILLION THAT WE DON'T HAVE GOING INTO THE EDUCATION FUND. IF WE TOOK THE STUDENTS THAT WE HAVE LOST FROM 19-20 AND PLACE THEM INTO 24-25 WE WOULD SEE AN SIGNIFICANT INCREASE . SAME SLIDE. ONLY DIFFERENCE IS AT THE BOTTOM I PUT THE FOUNDATION AMOUNT. ON THE FOUNDATION AMOUNT THAT IS WHAT WE GET HER STUDENT. A COUPLE OF THINGS I WOULD REALLY POINT OUT, SCHOOLS ACROSS THE STATE SAW A MAJOR INCREASE IN TUITION SUPPORT IN 2023 AND 2024 BECAUSE OF A 5.69 BUMPED TO TUITION SUPPORT. THE SAME BUMP WAS MUCH SMALLER IN THE -- SO WHEN YOU LOOK AT THAT WE ARE GROWING FROM A FUNDING STANDPOINT AND LOSE 230

[00:10:02]

STUDENTS, THAT IS NOT A GREAT FORMULA TO INCREASE THE VALUE OF THE MONEY COMING IN. AS WE GO THROUGH THIS AGAIN, PROVIDING A BIT OF BACKGROUND, AND THIS WILL HELP SET THE STAGE, TAX RATE IS SIMPLY WHAT WE PUBLISH AND WHAT IS OUT THERE AND WHAT IS IN OUR BUDGET ORDER AS THE % THAT IS DETERMINING WHAT A TAXPAYER WILL PAY LIVING IN OUR DISTRICT. TAX LEVY IS A TERM I WILL REFER TO REFERRING TO THE ACTUAL DOLLAR AMOUNT, THE CASH, IF YOU WILL, THAT WE WILL GET FROM THE TAX RATE THAT IS ESTABLISHED AND YOU CAN SEE A COUPLE OF FORMULAS THERE AND THAT WILL BE IMPORTANT FOR THE NEXT SLIDE. THIS IS INFORMATIONAL ONLY BUT THESE NUMBERS ARE SOMEWHAT REAL. WHAT I USED IS THE TAX RATE FOR THE OPERATIONS FUND, .3695, AND THE ACTUAL LEVY OF THAT FUND IN THE 2024 BUDGET AND THEN THE NEW LEVY IN 2025. OR I'M SORRY, THE NEW AV IN 2025. WHAT THIS SHOWS, THIS WOULD BE LIKE OUR REFERENDUM OPERATIONAL FUND WHERE WE CAN MAINTAIN A SIMILAR OR IDENTICAL RATE BUT A SIMPLE CHANGE IN THE AV PRODUCES VASTLY DIFFERENT RESULTS SO, WE KEEP A RATE BUT THE AV GROWS AND TAKE A LOOK AT WHAT THAT DOES TO THE LEVY. THAT IS WHAT IS HAPPENING IN THE REFERENDUM OPERATIONS FUND. THE BOTTOM EXAMPLE SAYS, LET'S KEEP THE LEVY THE SAME BUT WHAT DOES THAT DO TO THE RATE IF OUR AV INCREASES? YOU CAN SEE THE RATE DROPS. THIS WOULD BE THE REFERENDUM THAT FUND WHERE THE LEVY IS REASONABLY THE SAME YEAR OVER YEAR BUT WE ARE ABLE TO DROP THE TAX RATE SO THOSE COME INTO PLAY AS WE PRESENT THE REST OF THE INFORMATION FOR THE 2024-2025 BUDGET . WE HAVE A LOT OF BUCKETS. LESS THAN THERE USED TO BE BUT THERE ARE A LOT OF BUCKETS WHEN IT COMES TO FUNDING SCHOOLS. THE FIRST IS THE EDUCATION FUND AND THIS FUNDS EVERYTHING IN THE CLASSROOM. THE LINK ADMINISTRATORS, SUPPLIES. THERE IS NO TAX LEVY INVOLVED. THIS IS GENERATED BY THE NUMBER OF STUDENTS THAT ARE IN OUR SCHOOLS AND ENROLLED THROUGH TUITION SUPPORT. I WILL SAY THAT HSE DOES PUT OUR INTEREST DOLLARS, INTO THE EDUCATION FUND AS WELL SO THAT IS A SMALL REVENUE STREAM. OPERATIONS FUND ON THE OTHER HAND IS EVERYTHING NOT IN THE CLASSROOM. TRANSPORTATION, REPAIRS, HVAC, CENTRAL OFFICE STAFF. ANYTHING NOT DIRECTLY IN THE CLASSROOM.

THIS IS FUNDED THROUGH A LEVY AND IS CAPPED EACH YEAR SO EVERY SCHOOL DISTRICT GETS A MAXIMUM AMOUNT THAT YOU ARE ABLE TO RAISE IN THE OPERATIONS FUND. FOR HSE THAT IS -- THAT MONEY GOES PRETTY QUICK. IN FACT, THE MONEY ITSELF IS NOT ENOUGH TO COVER THAT SO SOME OF THE STRATEGIES I WILL MENTION IN A MINUTE, WE WILL TALK ABOUT HOW WE DO THAT. REFERENDUM FUND IS THAT FUND THAT WAS PASSED WITH A NEW RATE BEGINNING IN 2024. YOU MAY REMEMBER THAT WENT DOWN FROM POINT 2775 TWO EIGHT MAX RATE OF .1995. LAST YEAR THEY MADE THE CHOICE TO MOVE FORWARD TO .895 AND I WILL TALK MORE ABOUT THAT IN A MINUTE. IT IS IMPORTANT TO NOTE WITH THE RESTRUCTURING OF THE REFERENDUM FUND ESSENTIALLY THIS ENTIRE FUND FUNDS TEACHER SALARY AND BENEFITS. THE ONLY PORTION CARVED OUT IS TO PROVIDE SECURITY TO OUR BUILDINGS AROUND 7.5 % OF THE FUND. THE REFERENDUM FUND SUPPORTS OUR TEACHERS AND THEIR SALARIES. THAT SERVICE, WE HAVE TWO TYPES OF DEBT SERVICE FUNDS. WE HAVE A NONEXEMPT WHICH IS THE TRADITIONAL DEBT SERVICE FUND WHERE WE RAISE MONEY TO DO PROJECTS WITHIN THE DISTRICT . THEN WE HAVE A DEBT SERVICE EXEMPT FUND AND THIS DATES BACK SEVERAL YEARS BUT THOSE WERE APPROVED THE REFERENDUM. AND IT HAS A DIFFERENT AV AS WE TALKED ABOUT BEFORE. THE LAST TWO I MENTIONED, RAINY DAY. IT IS

[00:15:02]

MEANT FOR CATASTROPHIC EVENTS AND IT SERVES AS A BIT OF A CASH FLOW FOR US. THE INTENT IS TO NEVER USE IT BUT WE PROVIDE OURSELVES FROM TEMPORARY LOANS TO PAY THAT BACK OURSELVES AND NOT TAKING ANY LOANS OUT FROM AN INTEREST STANDPOINT SO WE GET OUR TAX DRAW IN MAY AND JUNE AND BEFORE THAT WE CAN CASH FLOW SOME OTHER ACCOUNTS WITH THE RAINY DAY FUND BY PUTTING THAT BACK UP WHERE WE SHOULD BE. WE SHOULD NOT BE USING THESE DOLLARS UNLESS WE ARE IN A BAD SITUATION. OUR DENTAL INSURANCE IS CAPTURED IN ITS OWN FUND AND THE REVENUE IS WHAT THE DISTRICT PAYS AS WELL AS WHAT EMPLOYEES PAY TO HAVE THE DENTAL COVERAGE AND THEN OBVIOUSLY WE PAY OUR CLAIMS AND OUR COST OUT OF THAT FUND. THAT SETS THE TYPE OF BUCKETS WE WILL TALK ABOUT. THE 2024 BUDGET STORY, YOU HEARD ME SAY BEFORE IN THE 2023-2024 SCHOOL YEAR WE SAW A BIG INCREASE IN SCHOOL SUPPORT TO THE TUNE OF A $.5 MILLION. THAT IS VERY SIGNIFICANT. AS WE TALKED ABOUT THE REFERENDUM RATE WAS NOT ONLY PUT ON THE BALLOT AT A LOWER RATE BUT WE WENT EVEN ONE PENNY LOWER AND AS A RESULT WE LOST $3.5 MILLION IN REVENUE FROM THE BUDGET IN 2023 TO THE BUDGET IN 2024. LOOKING AT THOSE NUMBERS RIGHT NOW WE ARE NET PLUS $5 MILLION FOR THE 2024 BUDGET. NEW SALARIES AND BENEFIT COST FOR ALL GROUPS FOR THE 23-24 SCHOOL YEAR WERE $11 MILLION. LIKE ANY SCHOOL DISTRICT, THE LARGEST FOLKS THAT WE SUPPORT FROM A SALARY PERSPECTIVE ARE THE TEACHERS. THEY ARE IN THE CLASSROOM AND THE LARGEST NUMBER OF EMPLOYEES THAT WE HAVE. THE TEACHER PORTION OF THIS WAS JUST SHY OF $10 MILLION. IF WE TAKE IN $5 MILLION NEW MONEY AND JUST IN SALARIES ALONE GIVE OUT $11 MILLION, WE ARE DOWN $6 MILLION WITHOUT TOUCHING ANYTHING ELSE IN TERMS OF ALL OF THE OTHER EXPENSES THAT THE DISTRICT TAKES ON THAT ARE NOT SALARY. EVERYBODY IN THE ROOM IS AWARE THAT INFLATION IS A REAL THING SO IF WE GO TO GET HVAC REPAIRS COST GOES UP . IF WE GO TO ANY PURCHASE THE COSTS ARE GOING TO INCREASE. $5 MILLION IN AND $11 MILLION OUT, NOT FACTORING IN ALL OF THE ADDITIONAL ITEMS THAT ARE IN PLAY. SO THIS SETS US UP FOR A DIFFICULT SITUATION. STATUTORILY WE ARE HELD TO A MAXIMUM AMOUNT THAT WE CAN RAISE IN THE OPERATIONS FUND. YOU SAW THAT NUMBER A BIT AGO. OUR AV GREW 6.1% AND THIS YEAR IT IS OVER EIGHT % THAT WE ARE CAPPED AT GROWING THAT OPERATIONS FUND SO THAT HINDERS THE WORK THAT NEEDS TO TAKE PLACE IN OPERATIONS AND AS A RESULT TRANSFERS SOME OF THE COST TO GEO BONDS THAT IMPACTS FUTURE CAPITAL PROJECTS. TO RIGHT SIZE THE BUDGET IN 2024, I WILL BE COMING BACK ASKING FOR PERMISSION TO GET AN ADDITIONAL APPROPRIATION OF $5 MILLION IN THE EDUCATION FUND, $2 MILLION IN THE REFERENDUM FUND AND 200,000 IN THE DENTAL FUND. WE NEED TO BE ABLE TO USE CASH TO PAY THE NECESSARY EXPENSES AND RIGHT NOW WE DON'T HAVE PERMISSION TO DO THAT WITH OUR BUDGET. THAT WAS SIMPLY A TIMING ISSUE. WE ALREADY CREATED THE 2024 BUDGET BEFORE THE CONTRACTS AND THE RAISES WERE SETTLED AND NOW WE

HAVE TO RIGHT SIZE THAT. >> JUST TO BE CLEAR, WHEN YOU SAY ADDITIONAL APPROPRIATION, THAT IS NOT TRANSFERRING ONE FUND TO THE OTHER . THAT IS NOT REFERENDUM TO OPS. THAT IS CASH

INTO THESE FUNDS. >> THE CASH IS THERE ALREADY.

THIS IS SAYING WE NEED PERMISSION, WHICH IS WHAT THE BUDGET PROCESS DOES COME TO SPEND THAT CASH SO WHEN IT WAS CREATED , WE DID NOT ANTICIPATE THE INCREASE IN COST AND AS A RESULT WE NEED TO SAY WE NEED PERMISSION.

>> SO IT IS STAYING WITHIN THE FUND IT IS ALREADY IN. YOU JUST NEED PERMISSION TO ALLOCATE IT?

>> CORRECT. >> I JUST NEED SOME CLARIFICATION AS I WRITE DOWN SOME NOTES. CAN YOU CLARIFY ONCE AGAIN, WE WERE AT .1995 FOR THE REFERENDUM BUT THIS

BOARD APPROVED .1985. >> THAT'S RIGHT. ON THE

[00:20:06]

BALLOT, $0.1995 WAS ALLOWED. >> SO IF WE WOULD HAVE LEFT IT AT THE $0.1995 WE WOULD NOT BE SURE $3.5 MILLION?

>> ONE PENNY ON THE REFERENDUM WOULD HAVE EQUATED TO ABOUT $1 MILLION SO WE STILL WOULD HAVE BEEN SHORT $2.5 MILLION BECAUSE THE RATE WOULD HAVE GONE TO THE .2275 DOWN TO THE $0.1995 SO THAT WAS A DECREASE IN THE RENEWAL OF THE REFERENDUM.

>> FOR CLARIFICATION WE WOULD NOT BE AS MUCH IN DEBT HAD WE

LEFT IT AT THE $0.1995. >> AN ADDITIONAL $1 MILLION IS CERTAINLY HELPFUL TO THE BUDGET.

>> SO WHEN YOU ARE TALKING ABOUT THE NEW SALARY AND BENEFIT COSTS WERE OVER $11 MILLION AND THAT INCLUDES EVERYBODY. THAT IS ADMIN, TEACHERS, BUS DRIVERS.

>> CAREFUL ON FOOD SERVICE. THEY ARE ON THEIR OWN. I WOULD

NOT INCLUDE THAT. >> THAT IS FINE. WHAT ALL EMPLOYEES ARE INCLUDED IN THAT NUMBER? EVERYONE BUT A FOOD

SERVICE WORKER? >> ESSENTIALLY. I MAY BE MISSING A GROUP THAT IS NOT COMING TO TOP OF MIND BUT YES.

>> OKAY. SO, OKAY. THANK YOU. >> SO WHERE DO WE GO IN 2025? YOU HEARD ME SAY THAT THE INCREASE TO THE BASE OR THE FOUNDATION AMOUNT, IS 1.38% YET WE ARE DOWN 230 STUDENTS.

ALTHOUGH THE INCREASE TO EDUCATION WAS A $.5 MILLION IN OH 2023-2024 THAT NEW NUMBER IS ESTIMATED TO BE $336,000.

SIGNIFICANTLY DIFFERENT . THAT IS DUE TO LOWER ENROLLMENT AND A MUCH SMALLER INCREASE. OVER THE SUMMER, JUST FOR COMPARISON, THE TEACHING POSITIONS REMAINED RELATIVELY NEUTRAL . YOU CAN TAKE A SNAPSHOT IN TIME AND IT IS A DIFFERENT DIFFERENT THAN IT IS TODAY BUT MANY OF THOSE FOLKS WENT INTO THE EXCEPTIONAL LEARNERS SPACE WHERE THERE IS A SIGNIFICANT NEED SO, ALTHOUGH THERE WERE LESS TEACHERS IN THE K THROUGH FOUR SPACE MANY OF THOSE FOLKS WENT INTO EXCEPTIONAL LEARNER POSITIONS TO BE ABOUT A ROUGH PUSH.

>> DO WE KNOW WHAT OUR SNAPSHOT IN TIME IS WITH TEACHERS THAT

WE HAVE EMPLOYED THIS WEEK? >> WE HAVE BEEN WORKING HARD ON THE BARGAINING UNIT. WE HAVE 1311 CERTIFIED TEACHERS. THERE ARE SOME FOLKS THAT ARE NOT A PART OF THE BARGAINING UNIT BUT THOSE ARE SMALL NUMBERS. ESSENTIALLY, THAT IS THE

NUMBER. >> THANK YOU.

>> SOMETHING THAT HAS NO FAULT OF ANYBODY IN THE ROOM BUT A REALITY, THE GROUP THAT MANAGES TEACHER RETIREMENT, AND THE TERM IS TEACHER RETIREMENT THAT IT REALLY IS CERTIFIED RETIREMENT EMPLOYMENT. OUR CLASSROOM TEACHERS ARE. I WANT TO BE CAREFUL WHEN I USE THE WORD TEACHER RETIREMENT. IT IS THE RIGHT TERM BUT IT IS A CERTIFIED GROUP. THAT CONTRIBUTION THAT IS REQUIRED BY THE SCHOOL DISTRICT IS GOING UP HALF A % ON JANUARY 1 AND THAT WILL HAVE AN ESTIMATED IMPACT OF OVER $500,000. JUST THE COST OF DOING BUSINESS THAT WE HAVE TO DO BUT THE ACTUARIAL FOLKS THINK IS APPROPRIATE TO FUND TEACHER RETIREMENT. IN ADDITION, MEDICAL INSURANCE PREMIUMS ARE ESCALATING LIKE CRAZY. THE DISTRICT HAS BEEN FORTUNATE NOT TO RAISE PREMIUMS OVER THE LAST FEW YEARS BY MAINTAINING A FLAT RATE WE HAD TO PLAY CATCH-UP. WE WORKED WITH THE BENEFITS COMMITTEE TO AGREE ON 8.5% AS AN INCREASE WHICH IS NEEDED TO FUND OUR PLAN. WE ARE SELF FUNDED AND THE CHALLENGE WITH THAT IS UNDER THE CURRENT CONTRIBUTION RATES FOR ALL GROUPS, ALL EMPLOYMENT CATEGORIES, THIS LOOKS TO BE A $2 MILLION COST TO THE SCHOOL DISTRICT IF THE EMPLOYER CONTRIBUTIONS STAY THE SAME FOR ALL GROUPS. WE HAVE AN IMPACT TO TEACHER RETIREMENT AND WE HAVE AN IMPACT TO INSURANCE. IT IS NOT EVEN APPEAR BUT DENTAL INSURANCE IS UP FOR DISCUSSION AND THERE WILL NEED TO BE AN INCREASE

[00:25:05]

THERE AS WELL. CERTAINLY NOT AN IMPACT OF $2 MILLION BUT IT

WILL BE AN IMPACT. >> AND THAT IS CONTRIBUTIONS BY

ADMIN STAFF OR TEACHER STAFF? >> THAT IS ALL EMPLOYEE GROUPS.

THAT IS THE TWO MILLION-DOLLAR NUMBER, THAT IS WHAT THE DISTRICT PAYS. THIS IS NOT FACTORING IN THE INCREASE IN TERMS OF WHAT THOSE GROUPS PAY OUT-OF-POCKET.

>> DO THEY PAY THE SAME? >> IT VARIES BY EMPLOYEE GROUP.

EACH GROUP IS A BIT DIFFERENT. JUST A REMINDER, THE MLGQ DOES LIMIT US TO 4% IN THE OPERATIONS FUND DESPITE GROWTH IN NET AV. FINALIZING THE BUDGET STORY, HERE IS A BIT OF GOOD NEWS. THE REFERENDUM FUND, OUR RECOMMENDATION IS TO MOVE THAT UP TO THE FULL ALLOTTED AMOUNT OF $0.1995 AND THIS WILL GENERATE $1.5 MILLION IN NEW REVENUE BACK TO THE REFERENDUM.

SO WE WILL GO BACK TO THE 2023 NUMBER. UNDER THE MODEL PRESENTING WE WOULD GAIN 3.5 TO THAT . ALMOST ALL OF THAT FUND COVERS TEACHER SALARIES AND BENEFITS. THE EDUCATION FUND , AND THIS IS WHERE IT REALLY GETS DIFFICULT, BECAUSE OF ALL OF THE THINGS THAT I TALKED ABOUT BEFORE AND THE NEW COST AND THE COST OF INCREASES IN TERMS OF SALARY AND BENEFITS.

PRIOR TO ANY INCREASES FOR ANYBODY IN THE EDUCATION FUND, THE EDUCATION FUND IS SLATED TO HAVE A $1.8 MILLION DEFICIT IN 2025 SO IF WE ARE JUST PAYING THE BILLS AND NOT INCLUDING RAISES WE ARE GOING TO SPEND $1.8 MILLION MORE THAN WE WILL TAKE IN DURING 2025. THE REFERENDUM FUND IS THE SAME WAY. WE ARE NEARLY AT AN $800,000 DEFICIT. YOU MIGHT SAY $3.5 MILLION GOING INTO THAT BUT WE ARE MOVING EVEN MORE TEACHER SALARIES TO THE REFERENDUM FUND BECAUSE AGAIN, THE EDUCATION FUND IS IN DEFICIT. IF WE DID NOT MOVE THOSE THE EDUCATION FUND WOULD BE IN GREATER DEFICIT. THE GOOD NEWS ABOUT THE REFERENDUM FUND, AS LONG AS AV CONTINUES TO GROW AND WE CAN SUPPORT THE FULL ALLOTTED RATE IT WILL HOPEFULLY TAKE CARE OF ITSELF OVER TIME AS WE PLAN FOR TWO AND THREE AND FOUR YEARS OUT, IT WILL SELF-CORRECT BUT THAT IS NOT TRUE WITH THE EDUCATION FUND. IT IS HEADED DOWN THE ROAD OF CONTINUED DEFICIT SPENDING TO THE POINT THAT IF WE DON'T MAKE CHANGES TO THAT FUND AND HAVE STRATEGIC PLANS WE ARE HEADED DOWN THE ROAD OF USING CAST -- CASH BALANCE YEAR OVER YEAR WHEN IT IS NOT AVAILABLE. THE OPERATIONS FUND IS THE SAME. A $3 MILLION DEFICIT IN 2025 SO, WHAT DO WE DO TO SUPPORT THAT? YOU HAVE GOT TO PAY THE BILLS AND OPERATIONS.

WE USE CASH BALANCE AND WE SLIDE MORE AND MORE OPERATIONAL EXPENSES TO THE GEO BONDS. OR, WE HAVE GOT TO EXTEND THAT DEBT OVER TIME. YOU HAVE HEARD THE FOLKS COME IN WHO ARE TALKING ABOUT HOW WE STRUCTURED OUR DEBT AND WE ARE IN A GOOD PLACE BECAUSE -- WE PAY OFF THE G.O. BONDS BUT THE MORE COST TO G.O.

THE MORE IT WILL COST US. EVEN THOUGH WE ARE SEEING AV GROW AND EXPENSES ARE GROWING, OUR OPERATIONS FUND IS CAP AT 4%. A COUPLE LOGISTICAL ITEMS RELATED TO THE BUDGET. TIMELINES ARE REALLY IMPORTANT AND WE NEED TO STICK TO THOSE. WE NEED TO HAVE THE OPPORTUNITY FOR THE BOARD TO SEE THIS AND APPROVE IT. TO PROTECT OURSELVES EVERY SCHOOL DISTRICT IN THE DISTRICT ADVERTISES HIGH TAX RATES AND ESTIMATES LOW AV BECAUSE THE GROUP THAT OVERSEES BUDGETS, IF THEY SEE ANY KIND OF MISTAKE THEY CAN ALWAYS LOWER IT BUT THEY CAN NEVER RAISE IT. SO WE PROTECT OURSELVES. WE CAN ALSO, AS THE SCHOOL DISTRICT , LOWERS SO IF EVERYTHING SHUFFLES OUT AND WE GET WHAT IS A 1782 NOTICE WHICH IS RIGHT BEFORE THE BUDGET IS ESTABLISHED AND WE SAY, WE DID NOT HIT THE EXACT TAX RATE . I DON'T THINK THAT WILL BE AN ISSUE BUT IF IT IS, WE WOULD HAVE THE ABILITY TO LOWER THAT RATE. HERE IS A SIDE-BY-SIDE. WHAT YOU SEE IN BLUE IS THE ADVERTISED BUDGET AND WHAT YOU SEE IN THE COLOR

[00:30:02]

RED IS WHAT WE BELIEVE THE BUDGET WILL BE. KEEP IN MIND WHAT THIS IS SAYING IS PERMISSION TO SPEND DOLLARS. WE TALKED ABOUT THAT BEFORE. EDUCATION FUND, WE ARE GOING TO GET WHAT WE GET. WE WILL GET WHAT OUR STUDENT ENROLLMENT BRINGS US SO THERE IS NO LEVY. NOT AS MUCH OF A PROTECTION CONCERNED THERE. REFERENDUM, BECAUSE WE ARE CAPPED AT THAT MAXIMUM RATE OF $0.1995, THERE REALLY IS NO PROTECTION TO PROTECT THAT RATE A BIT HIGHER. WE ADVERTISE A BIT LOWER AV BUT THE RATE IS THE RATE. WE CANNOT GET ANY LOWER THAN $0.1995.

THAT SERVICE, HERE IS AN OPPORTUNITY. WE ARE GOING TO ADVERTISE A BIT HIGHER SO IF THERE ARE ANY MISTAKES IN THE BUDGET WE ARE PROTECTED. ALTHOUGH THE BUDGET IS LISTED THERE , WE BELIEVE IT WILL BE .4994. DEBT SERVICE EXEMPT, THIS IS THE SAME. THE BUDGETS ARE THE SAME BUT WE ARE ADVERTISING A RATE A BIT HIGHER THAN WE THINK IT WILL BE TO PROTECT OURSELVES. OPERATIONS, SAME THING. ADVERTISING A LITTLE HIGHER BECAUSE WE KNOW WHAT THE RATE WILL MOST LIKELY BE TO BE HONEST BUT THERE IS THAT PROTECTION. THE LAST TWO, NO LEVY. THAT IS JUST PERMISSION TO SPEND IN THE SELF-INSURANCE UNTIL FUND. THIS IS PROBABLY THE NEXT MOST TELLING SLIDE OF THE DAY. THIS IS THE 2024 BUDGET ORDER AND OUR PREDICTED 2025 BUDGET SO THE SAME SLIDE I JUST SHOWED YOU WITH THE RED ON THE RIGHT NOW PUTS THAT THE 20 -- 2025 BUDGET. OUR GOAL IS TO KEEP A LEVEL TAX RATE SO IN ALL OF THE CONVERSATIONS WE ARE HAVING ABOUT MOVING UP THE REFERENDUM RATE AND MAKING ADJUSTMENTS HERE AND THERE, THE WHOLE IDEA IS THAT THE TAX RATE STAYS LEVEL. WE ARE NOT INCREASING THE TAX RATE TO DO THE THINGS WE ARE TALKING ABOUT DOING. YOU LOOK ACROSS THE EDUCATION LINE AND YOU SAY $146 MILLION COMPARED TO $159 MILLION. A COUPLE OF THINGS. THE FIRST IS, REMEMBER, WE NEED $5 MILLION MORE IN 2024 , WITH YOUR PERMISSION JUST TO RIGHT SIZE THE BUDGET. SO THAT 146 NUMBER BECOMES THE 151 NUMBER. WE TALKED ABOUT INSURANCE AND TEACHER RETIREMENT AND SOMETHING ELSE THAT HAS NOT HAPPENED BEFORE. CURRICULAR MATERIALS HAVE LIVED OUTSIDE OF THE OPERATION FUND. EVERY SCHOOL IN THE STATE OF INDIANA HAS TO MOVE THE CURRICULAR MATERIALS INTO THE OPERATION FUND. BY STATUTE THOSE ARE NOT DOLLARS THAT ARE WORKABLE BECAUSE THEY HAVE TO BE USED FOR CURRICULAR MATERIALS BUT THAT LOOKS LIKE AN INFLUX OR INCREASE TO THE EDUCATION FUND WHEN IT REALLY IS JUST MOVING TEXTBOOK OR CURRICULAR MATERIALS COST INTO THERE. THAT IS WHY WE SEE THE NUMBER GOING SO HIGH. AT ONE POINT I WOULD MAKE TO THAT IS WE DO GET REFUNDED, REIMBURSED FROM THE STATE FOR CURRICULAR MATERIALS.

IT IS NOT ENOUGH AT HSC -- HSE TO COVER THE MATERIALS. MOVING DOWN TO THE REFERENDUM FUND , THERE IS THE COMPARISON TO MOVE THE EXTRA PENNY UP IN THE REFERENDUM FUND. YOU MIGHT SAY THAT IS A BIG INCREASE BUT WE NEED ADDITIONAL APPROPRIATIONS AND REFERENDUM SO THAT IS AN INSTANT $2 MILLION SO IF WE GET THAT THAT NUMBER IS $25 MILLION AND THEN THERE IS THE $3.5 MILLION INCREASE TO THE REFERENDUM. WE ARE MOVING AS MANY TEACHER SALARIES AS WE CAN TO BALANCE REFERENDUM AND EDUCATION FUND DOLLARS AS WELL. HERE IS WHERE WE WERE IN 2024 WITH DEBT SERVICE. WE CANNOT RAISE OPERATIONS AT THE SAME LEVEL AS THE A VISA TO KEEP THE TAX RATE FLAT THIS GIVES US MORE SPACE FOR G.O. BONDS. WITH THE GOAL OF KEEPING A LEVEL TAX RATE. THAT SERVICE, THIS IS THE REFERENDUM DEBT. YOU WILL NOTICE A COUPLE OF THINGS. YOU WILL SEE THE BUDGET DROP AND THE REASON FOR THAT IS THE REFUNDING OF THAT. WE DROPPED THE TOTAL AMOUNT BUT WITH THE AV GOING UP IT DOES DROP THE OVERALL RATE. WHEN YOU LOOK AT THE FACT THAT WE ARE

[00:35:02]

RECOMMENDING A PENNY MORE ON REFERENDUM WE SAVE MORE THAN THAT ON THE DEBT SERVICE EXEMPT SO, FOR LACK OF A BETTER WORD, THAT IS WHERE WE CAN GO GET THE PENNY . OPERATIONS, YOU SEE THE RATES GO DOWN EVEN THOUGH THE BUDGET INCREASES. IT INCREASES BY 4% AND THAT IS THE MAXIMUM IT CAN GO UP YET, OUR AV GROWS MORE THAN THAT. NO RATE WITH RAINY DAY OR SELF-INSURANCE. A NOTE ON THE BOTTOM LEFT. SELF-INSURANCE IS NOT A PART OF THAT. WE HAVE TO BUDGET FOR OUR SELF-INSURANCE FUND SO TECHNICALLY THE BUDGET DOES NOT INCLUDE THAT $1.6 MILLION BUT I THINK IT IS IMPORTANT TO DO AN APPLES TO APPLES COMPARISON SO YOU LOOK AT THIS IN, OUR BUDGET IS 27 MILLION MORE DOLLARS AND I TRIED TO PROVIDE A LITTLE BIT OF BACKGROUND AS TO WHY THAT IS. NEW MONEY TO THE EDUCATION FUND IS ESTIMATED TO BE $336,000. WE ARE GOING TO HAVE TO CUT IN AND I WILL TALK A BIT MORE ABOUT THAT. CURRENT ASSUMPTIONS , THE EDUCATION TRANSFER FUND , A COMMON PRACTICE THAT I TALKED ABOUT EARLIER. THE HISTORY OF THIS IS IN THE OLD GENERAL FUND THERE WERE EXPENSES THAT GOT MOVED TO OPERATIONS SO THOSE WOULD BE IN TERMS OF OPERATIONS, YOU HAVE THE POWER TO MOVE UP TO 15% IF YOU CHOOSE TO DO SO BECAUSE WE KNOW THOSE FUNDS HAVE BEEN SHIFTED. WE ARE RECOMMENDING DROPPING THAT BY $2 MILLION BECAUSE WE WERE PAYING COST OF BUZZ PURCHASES OUT OF THE OPERATIONS FUND AND THOSE GOT MOVED TO G.O. SO WE SAW THAT AS AN OPPORTUNITY TO CUT THE TRANSFER FROM BED TO OPS.

INTEREST RATES DROPPED AND I FEEL LIKE WE ARE IN A GOOD POSITION BUT JUST FOR BUDGETING PURPOSE -- PURPOSES, WE CANNOT ASSUME WE WILL DO THAT IN 2024 SO WE DROP THAT TO A CONSERVATIVE ESTIMATE . THERE HAS BEEN A LOT OF TALK THAT THE FEDS ARE GOING TO DROP THE INTEREST RATES AGAIN AND WE ARE PROTECTED NOW BUT AT SOME POINT WE COULD SEE THE INTEREST DROP THERE. I DID MENTION EARLIER, BUT TO QUANTIFY IT, THE CURRICULAR MATERIALS, THAT IS MOVING COMPLETELY INTO EDUCATION AND THAT IS WHY WE SAW AN INFLUX OF $1.3 MILLION INTO THE EDUCATION FUND. LOOKING AHEAD, WITHOUT SIGNIFICANT CHANGES THE EDUCATION AND OPERATIONS FUND WILL HAVE STRUCTURAL DEFICITS. THE BAND-AID TODAY IS TO USE CASH BALANCES TO PICK UP THE SLACK IN 2025. IT IS THE EQUIVALENT OF LEAVING YOUR USING YOUR SAVINGS ACCOUNT TO FUND YOUR DAY TO DAY GROCERY PURCHASES AND CAR PURCHASES.

THE NECESSARY THINGS YOU HAVE IN YOUR LIFE AND THAT CANNOT BE A LONG-TERM SOLUTION. CASH BALANCE SPENDING IS A ROAD THAT WILL NOT BE SUCCESSFUL IN THE NEAR FUTURE. MY RECOMMENDATION WOULD BE TO ENGAGE A BUDGET STUDY COMMITTEE. IN 2025 AS WE START TO LOOK FOR ADDITIONAL EXPENSES, AND LOOK AT WHERE WE CAN START TO MAKE STRATEGIC CUTS. I THINK I CAN SPEAK FOR THE ADMINISTRATION BY SAYING THAT AT NO POINT DO WE WANT THE CUTS TO COME FROM THE CLASSROOM. OUR MOST CRITICAL AND VALUABLE ENTITY ARE THE TEACHERS IN THE CLASSROOM BUT WE HAVE A LOT OF OPPORTUNITIES TO MAYBE SHARPEN THE PENCIL IN SOME SPOTS THAT WE HAVE NOT DONE IN THE PAST SO THAT IS A RECOMMENDATION. THIS IS NOT GOING TO BE A SHORT ONE YEAR FIX. THIS WILL HAVE TO HAPPEN OVER MULTIPLE YEARS IN A STRATEGIC FASHION. I KNOW IT IS A BIT OF DOOM AND GLOOM BUT MY GOAL WAS TO BE 100% TRANSPARENT AND PAINT A PICTURE AS TO WHERE

WE STAND NOW, TODAY. >> THANK YOU. I HAVE A COUPLE OF QUESTIONS IF YOU DON'T MIND. THE PROJECTION FOR 2025, DOES THAT INCLUDE IF WE MOVE FORWARD WITH THE CHARTER SCHOOL?

>> GREAT QUESTION. I CANNOT SPEAK TO THE FINANCIAL IMPACT FOR BUDGET PURPOSES. THAT WAS NOT FACTORED IN.

>> OKAY. DID WE DO AN RFP FOR THE MAKE A BINS -- MCKIBBINS

ASSESSMENT. >> TALKING TO MY COLLEAGUES, MULTIPLE COUNTY SCHOOLS ARE DOING THE EXACT SAME THING WITH

[00:40:01]

HIM. IN MY OPINION THAT ADDS ADDITIONAL VALUE IF HE IS ABLE TO SPEAK TO THE BORDER SCHOOL DISTRICTS AS WELL. THAT JUST MAKES THE DATA EVEN MORE VALID.

>> YOU HAD MENTIONED THERE ARE LESS BUCKETS THAN THERE WERE

BEFORE. CAN YOU CLARIFY? >> BACK IN 2019 WE HAD THE SHIFT AWAY FROM THE GENERAL FUND. WE HAD A CAPITAL PROJECTS, A BUS REPLACEMENT FUND SO THOSE GOT MOVED INTO

EDUCATION OPS. >> DID WE DO AN RFP FOR

INSURANCE? >> WE HAVE A BROKER THAT WORKS WITH US TO SEEK OUT THE BEST OPPORTUNITIES WITH OUR ADMINISTRATOR AND CURRENTLY THAT IS ANTHEM. WE HAVE A BRAND-NEW BROKER, APEX THAT IS DOING THE WORK FOR US. WE NEEDED TO HAVE A RENEWAL IN PLACE RIGHT AFTER THAT TO SAY , TO SHOP THESE OUT IN THE FUTURE. DID THAT HAPPEN IN PREPARING FOR 2025? IT DID NOT.

>> OKAY. DO SUBSTITUTE TEACHERS HAVE TO PAY INTO THE RETIREMET

OR INSURANCE FUND? >> TWO DIFFERENT QUESTIONS. THE INSURANCE FUND, IF THEY ARE A DAILY SUBSTITUTE TEACHER OR PERMANENT SUBSTITUTE. THEY HAVE THE OPPORTUNITY TO PURCHASE INSURANCE. IF YOU ARE A PERMANENT SUB YOU CAN PARTICIPATE IN TEACHER RETIREMENT. IF YOU SUB 120 DAYS

IN THE -- YOU CAN DO THAT. >> I JUST WANT TO PAINT A LARGER PICTURE TO MAKE SURE I AM UNDERSTANDING. LAST BUDGET DISCUSSION I HAD PUSHED TO HAVE A THIRD PARTY BOND OR ON THIS BECAUSE I FELT THAT WE WERE NOT FULLY TRANSPARENT ON WHERE THE DOLLARS WERE GOING AND WE WERE DOING A DISSERVICE TO THE TEACHERS. HERE WE ARE NOW AND WE ARE GOING TO HAVE TO REVOTE TO INCREASE THE REFERENDUM TO MAKE UP FOR DOLLARS WE COULD

NOT MANAGE APPROPRIATELY. >> NO REVOTE REQUIRED. THE MAXIMUM REFERENDUM RATE ON THE BALLOT IS .1995.

>> SO WE JUST MOVE IT? >> WE ABSOLUTELY CAN HAVE A RATE OF $0.1995. NO ELECTION AND NO BALLOT NECESSARY . LAST

YEAR WE DID .18. >> THE BOARD APPROVES THAT

MOVEMENT, CORRECT? >> YES.

>> IF FINANCIALLY WHERE WERE IN AN AMAZING PLACE WE COULD HAVE GONE DOWN BUT WE AS A BOARD CAN GO UP AND DOWN DEPENDING ON WHERE WE ARE. I KNOW WANT THE PRESENTATION SHOWED.

>> PART OF THE BUDGET APPROVAL PROCESS THAT THE BOARD HAS THE

AUTHORITY TO --. >> I ALSO WANT TO CLARIFY OUR TEACHERS ARE VERY VALUABLE AND WORTH EVERY PENNY. IN OUR HISTORY, WOULD YOU SAY LAST YEAR HSE RECEIVED THE HIGHEST

RAVE EVER FOR STAFF? >> I WANT TO SAY THIS FIRST.

JULY 1 WAS MY FIRST DAY ON THIS JOB SO TO SPEAK TO THE HISTORY OF THE DISTRICT WOULD BE HARD BUT HISTORICALLY MANY DISTRICTS ACROSS THE STATE SAW ONE OF THE LARGEST INCREASES DUE TO THE TUITION SUPPORT NUMBER BUT I CANNOT SPEAK TO THE HISTORY OF

WHAT IT WAS PRIOR TO ME. >> THANK YOU. HAVE WE DONE THE MATH IF WE GO BACK TO TEXTBOOKS AND SELL THE IPADS, WHAT THAT

WOULD LOOK LIKE? >> TO MY KNOWLEDGE WE HAVE NOT

DONE THAT. >> I WOULD LIKE TO SAY I APPRECIATE THE PROFESSIONALISM OF THE TEACHERS IN THE CROWD AS I ASK THESE QUESTIONS. THANK YOU.

>> I HAD KIND OF A COMMENT AND THEN A QUESTION AS WELL.

TIFFANY COVERED ONE OF THEM WITH THE IMPACT OF THE CHARTER SCHOOL. I WOULD LOVE TO SEE THAT. IF WE ARE LOSING STUDENTS I WOULD LIKE TO KNOW IF THAT CHANGES THAT NUMBER. IF WE LOSE STUDENTS ON THE DOLLARS GO WITH THEM --

>> SEE EXACTLY HOW THAT WORKS AND IMPACTS. THERE CAN BE SOME SUBTLE DIFFERENCES BETWEEN THE CHARTER AND THE WORK WITH WHO IS COMING IN AND OUT OF THE DISTRICT. THERE ARE SOME SUBTLETIES THERE THAT WE ARE DOING ALL KINDS OF STUDIES ON.

[00:45:03]

>> FROM OUR WEBINAR THAT WE DID, CHARTER WON'T EVEN COME ON UNTIL 2026 SO IT WILL NOT HAVE AN IMPACT.

>> SO WE WOULD NOT HAVE THAT UNTIL THE FOLLOWING SO WE HAVE PLENTY OF TIME TO SEE THOSE NUMBERS?

>> ABSOLUTELY. >> IT IS CONCERNING. WE ARE CONCERNED ABOUT LOSING STUDENTS. THEY ARE NOT TECHNICALLY LEAVING. IT IS WITHIN THE DISTRICT BUT IT IS

ENOUGH THAT I HAVE CONCERNS. >> THAT IS WHY I DID NOT TALK ABOUT IT WITH THE 2025 BUDGET.

>> THE OTHER THING IS, AND I'M GOING TO ECHO WHAT A LOT OF US WILL SAY , AS YOU PLAN THIS OUT AND LOOK AT IT AND WE TRY TO TRANSITION TO THE NEXTTOPIC I WOULD LOVE TO SEE ANY POSSIBLE CREATIVE SOLUTIONS THAT DO NOT AFFECT THE CLASSROOMS. ONE OF THE BIGGEST THINGS , I WILL SPEAK FOR MYSELF, I WAS THRILLED TO BE ABLE TO VOTE ON AND PASS AND IT WAS CELEBRATED.

THERE WAS APPLAUSE IN THE ROOM LAST YEAR AND IT WAS FANTASTIC FANTASTIC. I LOOKED BACK ON THE BOARD DOCS , AS FAR AS I CAN TELL IT WAS THE SINGLE BIGGEST YEAR INCREASE PERCENTAGEWISE WHILE HAVING THE -- I UNDERSTAND WE CANNOT DO THAT EVERY YEAR BUT, I WOULD LIKE TO MAKE SURE THAT WE PUT THE EMPHASIS ON THAT SO IF THERE IS A WAY TO UTILIZE IT GEODON SO OR STRETCH OUT PAYMENTS. I DON'T WANT TO PUT US IN AN UNTENABLE SITUATION EVEN FURTHER THAN WE ARE BUT AS WE ARE LOOKING AT THESE THINGS, THAT IS THE PRIORITY.

>> IT MAKES SENSE. WHEN IT COMES TO FUNDING THAT WE HAVE TWO SOURCES. IT IS EDUCATION AND REFERENDUM. WE WOULD NOT USE G.O. BONDS TO SUPPORT CLASSROOM WORK BECAUSE THAT IS

JUST NOT THE INTENT. >> THAT CAME UP LAST TIME THAT YOU CANNOT FORGO A SCOREBOARD ON THE FOOTBALL FIELD TO FUND TEACHER PAY. THEY ARE DIFFERENT SILOS AND DIFFERENT MONEY. WITH ALL OF THAT SAID I TRUST YOU AS PROFESSIONALS TO MAKE SURE WE

HAVE THAT EMPHASIS. >> CAN I PIGGYBACK ON THAT JUST A BIT? THAT IS THE EMPHASIS YOU MADE IN A RECOMMENDATION OF A BUDGET STUDY COMMITTEE THAT WOULD HELP WITH GATHERING THAT

INFORMATION. CORRECT? >> YES.

>> THANK YOU. >> I KNOW YOU PROBABLY DON'T NECESSARILY KNOW THE ANSWER TO THIS KNOWING THAT JULY 1 WAS YOUR FIRST DAY BUT YOU SEEM TO BE STARING US AWAY FROM USING G.O. BONDS AND NOT NECESSARILY RELYING ON THEM BUT I FEEL LIKE MAYBE , BABY CECILY CAN CHIME IN ED G.O. BONDS HAVE HISTORICALLY BEEN USED BY HSE TO FUND CAPITAL PROJECTS FOR

DECADES. >> I WILL SPEAK TO IT FIRST AND THEN CECILY, PLEASE ADD. I HOPE I DID NOT PAINT THE PICTURE THAT WE SHOULD NOT BE USING G.O. BONDS. I DID NOT MEAN THAT . EVERY TIME WE TAKE COST AND MOVE THAT TO A G.O., IT IS LIKE FILLING UP THE PITCHER OF WATER. I ADD MORE AND I ADD MORE AND AT THE TOP OF THE PICTURE, THERE IS NOT AS MUCH AS THERE USED TO BE TO DO CAPITAL PROJECTS. IT IS A MECHANISM WE USE BUT WE HAVE GOT TO BE CAREFUL AND CONTINUE TO DO MORE AND MORE MOVING EXPENSES FROM OPERATIONS TO G.O. BECAUSE IT DIMINISHES THE CAPACITY TO DO OTHER THINGS.

>> GOING BACK TO THE -- PRESENTATION WE ARE IN A BETTER PLACE THAN OTHER DISTRICTS WHERE THERE IS A LOT FALLING

OFF IN THE NEXT YEAR OR TWO. >> WE DO. BUT WE ALSO HAVE A LOT OF OTHER PROJECTS THAT WE WANT TO TAKE ON. WHAT I THINK HIS POINT WAS IS IT ALLOWS FOR FUTURE OPPORTUNITIES. IF WE SPREAD THAT DEBT OUT OR LET'S SAY WE TAKE ON MORE DEBT, WE WANT TO KEEP A LEVEL TAX RATE AND IF WE DO THAT WE WILL PAY THAT A LONGER TIME AND THAT MEANS MORE INTEREST COST AND LESS CAPACITY IN THE FUTURE. I CAN TAKE A THREE-YEAR CAR LOAN OR A SIX-YEAR CAR LOAN. MY COMMITMENT IS MUCH LONGER. I'M NOT SURE IF I AM ANSWERING THE QUESTION.

>> YOU ARE FINE. I GET IT. I ALSO WANTED TO SAY, YOU TALKED ABOUT THE $11 MILLION AND THAT $10 MILLION OF IT IS TEACHER SALARIES. IN THAT $1 MILLION DO WE KNOW HOW MUCH OF THAT IS ADMINISTRATIVE VERSUS SUPPORT STAFF?

>> WE DO BUT OFF THE TOP OF MY HEAD, IT WAS A PRETTY SMALL

[00:50:01]

NUMBER FROM AN ADMINISTRATIVE STANDPOINT AND I DO NOT HAVE THAT SPECIFIC NUMBER IN FRONT OF ME. I THINK THE MORE IMPORTANT NUMBER IS THE OVERALL $11 MILLION THAT WAS THE COST.

>> THEN, CONVENING A BUDGET STUDY COMMITTEE, WE HAD ONE NOT TOO LONG AGO WHEN WE NEEDED TO CUT $5 MILLION FROM THE BUDGET AND IT WAS HARD. IT WAS HARD. I WOULD REITERATE WHAT EVERYONE ELSE HAS SAID. WE DON'T WANT TO TOUCH THE CLASSROOMS BUT THERE IS NOT A LOT OF OTHER PLACES TO CUT . WE DON'T WANT

TO CUT OTHER PROGRAMS EITHER. >> THANK YOU.

>> I HAVE JUST A COUPLE OF QUESTIONS. EVERY YEAR AFTER WE DO OUR -- I'M LOSING MY VOICE. SORRY IF MY VOICE SOUNDS SCRATCHY. AFTER WE DO OUR COLLECTIVE BARGAINING AGREEMENT EVERY YEAR WE HAVE TO SUBMIT A REPORT TO THE EDUCATION EMPLOYMENT BOARD SO THOSE COUNTS ARE DONE LIKE THE 31ST OF THE CALENDAR YEAR. IF YOU LOOK AT THE REPORT IT SAYS NUMBER OF TEACHERS EMPLOYED AS DECEMBER AS OF DECEMBER 31 OR WHATEVER YEAR IT IS. THE COUNT, IT LOOKS LIKE FOR THAT ONE WAS 1271 TEACHERS AS OF DECEMBER 31 , 2023 AND NOW AS OF SEPTEMBER 15 WE ARE 1311 SO WE ARE PLUS TEACHERS.

>> THERE ARE TWO THINGS. >> SO IT WAS DECEMBER 31, 2023?

>> TWO THINGS I WILL SAY. AT ANY SNAPSHOT IN TIME THAT NUMBER DOES FLUCTUATE QUITE A BIT. TODAY WE HAVE NINE OPEN CERTIFIED TEACHING POSITIONS AND A COUPLE OF WEEKS AGO THAT NUMBER WAS VERY DIFFERENT. I HAD A GREAT CONVERSATION WITH THE MEMBERSHIP CHAIR OF THE TEACHERS ASSOCIATION AND THERE WAS SOME BACK-AND-FORTH WITH BOTH OF US SAYING WE WANT TO REALLY CLEARLY DEFINE WHO IS IN THE BARGAINING UNIT AND WHO IS NOT. I WILL SAY I AM NOT SURE THAT WE HAD THAT EXACTLY RIGHT IN THE PAST BUT THANKS TO GOOD COLLABORATION WE HAVE IT RIGHT NOW. WHEN I SAID 1311 THAT IS AN ACCURATE NUMBER ON SEPTEMBER 15. I CANNOT SAY THAT THE DECEMBER 31 NUMBER CAPTURES THOSE EXACTLY THE WAY IT SHOULD HAVE.

>> IT COULD HAVE BEEN. >> WEED LOOKED AT THE ANALYSIS AND CAME TO A GOOD DISCUSSION THERE.

>> WHEN WE LOOK AT OUR INSURANCE, WE WERE TALKING DENTAL INSURANCE AND THE SELF-INSURANCE FUND. OUR PREMIUMS STAFFED -- OUR PREMIUMS STAFFED THE SAME? SOMETIMES YOU PAY ON IF YOU ARE SINGLE OR FAMILY AND WHATEVER LEVEL YOU PICK IS THE PREMIUM YOU PAY. IS THAT THE SAME FOR ONE OF OUR ARE IA'S OR A CERTIFIED TEACHER OR WHATEVER?

>> THEY ARE NOT . IT IS NOT THE SAME ACROSS THE BOARD.

>> OKAY. >> OKAY. SO, AS WE LOOK AT THE COUNTS, OUR PROJECTED COUNT WE ARE DOWN ANOTHER 230 STUDENTS SO OVER THE LAST FEW YEARS THAT WOULD BE 469 STUDENTS OVER THE LAST TWO YEARS AND I MAY HAVE MISSED THIS BUT , THAT LOSS IN STUDENT NUMBER, WHEN YOU TAKE IT , DO WE KNOW WHAT THAT

NUMBER IS FOR LOST REVENUE? >> SO, THE BEST WAY TO LOOK AT THAT WOULD BE TO TAKE THE NEXT CALCULATION AND SAY THAT IS THE PER STUDENT AMOUNT FOR THE FOUNDATION AMOUNT. I WILL TELL YOU THERE ARE OTHER GRANTS EMBEDDED IN THE EDUCATION FUND, ACADEMIC PERFORMANCE GRANTS, ENGLISH LANGUAGE LEARNER GRANT.

THE 336 NUMBER I PRESENTED IS THE ALL AND THAT WE BELIEVE WILL BE THE INCREASE TO THE EDUCATION FUND SO THAT IS ABOVE AND BEYOND JUST THIS. THOSE GRANTS ARE ON DIFFERENT TIMELINES. YOU HAVE A DECEMBER 1 TIMELINE FOR SPECIAL ED AND ACADEMIC PERFORMANCE COMES AT THE END OF THE YEAR. THIS DOES

[00:55:01]

VERY BUT THEY ALSO PROVIDE US THOSE NUMBERS AND ESTIMATES AS

WELL. >> OKAY. THANK YOU.

>> ANYONE ELSE? OKAY. ALL RIGHT. THANK YOU FOR THE

PRESENTATION. >> THANK YOU, MR. BROWN. GOOD

JOB. >>

>> BOARD, THE LAST ITEM IS JUST THE BARGAINING TIMELINE THAT WAS MENTIONED AT THE LAST MEETING. THIS IS STRAIGHT FROM THE HERB WEBSITE. BARGAINING CAN BEGIN ON A OCTOBER 15 AND -- IS THE DATE WE HAVE TO REPORT THE AVERAGE DAILY MEMBERSHIP AS WAS PRESENTED IN THE BUDGET PRESENTATION TONIGHT AND BY THAT TIME WE HAVE TO REPORT THE TOTAL NUMBER OF CERTIFIED EMPLOYEES AND NOVEMBER 15 IS THE TIME WHERE THE BUDGET OR THE COLLECTIVE BARGAINING AGREEMENT HAS TO BE RATIFIED AND APPROVED BY THE SCHOOL BOARD AND ONCE AGAIN ALL OF THIS INFORMATION CAN BE FOUND ON THE WEBSITE BUT IT IS ALL IN ONE SLIDE FOR YOUR INFORMATION TONIGHT.

>> THANK YOU. ANY COMMENTS OR QUESTIONS FROM THE BOARD?

* This transcript was compiled from uncorrected Closed Captioning.