Chris and um they're all cleaning at their watches. >> Yeah, we're getting going. Schoolboard session April 17, 2026. Now to order. Item number one on the agenda.
2026 2027 proposed consolidated budget. Mr. Jeff Taylor. First read. >> Good evening everyone. Um, we've worked for several weeks now on this budget. I think we've got it cut down as best we can. Um, just to kind of give you an overview on it for the FY27
budget. It does include a 2% cola for employees for a total cost and that includes GP and transportation. That total cost is 5.7 million uh steps for the employees. Um, that is for GP and transportation. Well, that's a total
cost of 4.5 million. Uh, the salary related benefits to those increases is 1.7 million. And as you can see down through there, our employee related increases for medical insurance totals over 5 million. Um, once again, we're getting freedom going online this fall.
So, that'll be an additional 1.7 million. Um, our new and ch new positions as far as any changes and others. And I'd like to commend some of our departments on doing a really great job of trying to think outside the box and using existing vacant positions to cover some of those, but that's an
increase of 745,000 increase of 721,000 to our property and liability insurance. Um technology was another one. We had a lot of increases this year. It's pretty much overall a 15% across the board increase. Um, some
of this increase for technology is just due to the volume and increased cost of 612,000 for some of our laptop purchases. Utility cost with Freedom Elementary coming online that's an additional $525,000. Um, just increasing the technology
software total of $327,000 additional cost and with the additional of addition of middle school wrestling that'd be a cost of approximately 326,000. And then lastly, an increase in custodial and warehouse equipment of 198,500.
Excuse me. Uh just to give you a breakout of our revenues for fiscal year 27. U$1 million is just from non-revenue sources. Uh some of our reimbursements from other funds as well as indirect cost. Uh $2.1
million in federal revenues. of course 144,245,000 in local revenues which includes our sales tax and property taxes and lastly the majority of it 291 million which is Artisa funding
just to kind of go give you a brief overview over it. We only had a one pre what 1% increase in property taxes which is a little around 360,000. That was based on the penny value that we in the county were given on property taxes for this year. Um
the only other significant increase was in regards to business tax. It jumped up about 9% to 1.5 million just based on our projected revenues for FY26. Um, under state revenues, the Tissa on behalf payments, which that
basically entails where they cover costs for like ACT testing and everything at like that that increased from 667,000 up to 891,000. And then, as I mentioned earlier, about a 3.68% increase in Artisa funding that
went from 272 million up to almost 282 million. And under federal revenues, you'll notice that it's a decrease from this past fiscal year, but you will we will have some carry forwards that are done in the fall where that should increase
back up. So once we're done with all that, our total revenues will equal $438.5 million, giving us a beginning fund balance of 83,368,000. break out of our expenditures. Our expenditures are about just under 477
million. Of course, the line share of that over 84% of that entails salary and benefits of 304 million and 98 for the salaries and 98 million for benefits. Then of course we have our supplies and materials at just under 31.7
um 10.9 almost 11 million for um excuse me other charges and then 15 million for a capital outlay and 16.8 16.8 for contracted services. Just some of the highlights of that. And
you'll notice it's pretty consistent as far as the salary and benefits increases across the board as you go through each department. Um, under regular instruction, that was one of the larger ones. Under equipment, that's just basically an in increase for the number
of students and staff devices and increases in the cost of equipment that technology has to purchase for next year. None of the rest of them on this line other than staff development under special ed. That was basically where we were talking about the increase in the TISA on behalf payments. That's gone up
from 198 up to 389,000. Moving on to health services, the biggest increase on that was contracted services and that was just an increase of 15% just on the increased cost of equipment calibration for the device used within
that department. And then under other student support, the largest increases were in relation to the public school security grant under supplies, materials, contracted services, and then um equipment. And as well as the safe schools grant and the opioid funds under
supplies and materials. And then lastly, under staff development, uh that increase is due mainly to training that will be provided using the opioid funds that we'll receive from the county. I think it was approximately 20,000. Moving on to the next page, vocational
education support. Just under salaries, that's just an increase where positions are going to be funded through GP exclusively rather than 50/50 through the ISM grant. Um, under technology administration contracted services. Once again, like I said earlier, just an
increase of about 15% for those services that are provided as well. Under equipment, just an increased cost of that equipment. Under printing communications, there was a five almost a 6% increase under equipment just to replace it. A piece of equipment. I believe it's a paper cutter
that's just reached the end of its useful life and is in need of replacement. And then under office of them principal, just increase for dues and memberships. under operation of plant um under utilities as I mentioned earlier that's an increase of for the freedom utilities
as well as um under equipment just for the purchase of vehicles and a new uh pallet wrapper and then under staff development actually that's for property and liability insurance that it's 721,000 that was mentioned earlier under
maintenance of plant 63% increase under equipment. That's for the replacement of a lot of their aging maintenance vehicle fleet and under staff development. It's just additional training for their new and existing personnel. Then the debt service, this was our last
year currently for paying for debt payments for our computer leases. We're in the pro we are currently purchasing our computers like we did originally. So there will not be any debt related to computer leases for this next fiscal year.
So our total expenditures uh total 477 million or just under that using some of our reserves about $2 million that leaves a reserve and fund balance at the end of the fiscal year of 52.2. And just to make sure we understand too to make it clear a lot of our we'll have some
savings within our budget for this year due to vacancies and positions on the salary and benefit side plus in other areas as well. Do y'all have any questions so far? Moving on to the federal projects fund budget. These right here just including
what we're going to officially receive in grant funding for the current for this upcoming fiscal year. that they will change as we do our carry forwards for the start of the fiscal year in the fall. Um, no, of course it shows drop offs, but there will be changes in those
as we do our amendments in the fall for the federal projects fund. It shows that we'll have a ending fund balance currently of $3 million. But of course, like I said, that will change somewhat as we get additional funding and carry forward under the nutrition budget.
Excuse me. you see significant increases on some of these revenues and you'll know remember in April we did budget amendments to reduce those for that twoe period where we were closed during the snowstorm. So we're just return restoring of some of these back to the original budget. Um
so we'll have total revenues in that fund of 24 just under 24.4 million with a beginning fund balance of 14,354,000. Uh some of the highlights of that as I said some of our departments did a really good job of utilizing what they
have and like with vacant positions to rearrange uh child nutrition was one of those where we move some of the funds out of cafeteria personnel so that they could hire some positions such as um cafeteria supervisors I believe was the
title under field supervis field supervisor maintenance workers that's where you see the significant increase there and then down at the bottom bottom you'll see an increase of 10.34% just for the increased cost of substitutes and then under an 8.2% 2% increase just
for the increased cost of food. And then lastly under non-food supplies materials just an increase amount. It wasn't actually an increase. It was a a moving it back to the original budget. We had done an amendment in April for the April amendment that'll be approved by the commission next week to move
those funds to cover some costs in other areas for the current fiscal year. That leaves our fund balance around n approximately $9.6 6 million with expend expenditures of 29.1. Transportation
once again 1% increase to our property tax revenue for the current year based on information we were given from the assessor's office. Um gives us about 3,ion5,000 in local revenues. We increased the TISA portion for transportation up half a million to make
that 20.4 million. And then there was a slight reduction as far as special education grants to states to down to just under 1.3 million giving us just under 24.7 million in revenues giving us a beginning fund balance of
about 7.8 million. Some of the highlights on the expenditures with transportation 13.3% increase for medical service just to the increased number of drivers that the transportation has. Um, under other
contracted services, moved 75,000 from communication equipment just for potential repairs to the new radio system. We originally had that in equipment. We after talking with transportation, we moved it there to cover any cost there. Um, if as you can
see, diesel fuel was decreased by almost 50% just because we have fewer numbers of diesel units on the road. Of course, that money ends up over in propane, which you can see it increased by 106%. That's just due to the number of propane units that we have on the road now. We
had to increase that budget under software the rather large increase but it's for necessary equipment they have for the zonar support transfinder navigation as well as tablets and soft software for their drivers. And then
lastly just a 25% increase for vehicle and equipment insurance and premiums. So, our total expenditures for transportation equals just under 29.1 million with an ending fund balance of 3.4. Extended school budget. This is one we
don't currently have budget. Only thing we have in there is the beginning fund balance of 3.9 million. There's nothing in there for the current fiscal year. We just did that amendment as you recall in March. That'll be approved at next week's commission meeting for the upcoming summer school year. We'll do
the same thing for next year. And then under capital projects, we're requesting approximately 7.5 million in funds for capital projects for the school system. I believe y'all have been briefed on what those are with
Montgomery Central High and Northeast Middle. Do y'all have any questions? I don't think so. Thank you. >> Thank you. >> All right. Item number two on the agenda, county commissioners comments.
No comments. Board members? No. Director, >> Director of Schools. Good evening, board members. Profound sadness and grief have weighed heavily on our school system and community since
March 27th. Even in this time of sorrow and reflection, I've been profoundly moved by the unity that our community has shown over the past two weeks. The outpouring of love and generosity has been overwhelming. As we navigate the path ahead, please remember to continue lifting up these students, families, and
employees who will need our continued support, not only in the days, but also the weeks and months to come. Finally, I do want to remind everyone that April is month of the military child. Nearly a third of CMCSS students are military
connected. We will be highlighting and honoring our military connected students throughout this month. We ask everyone to join us in wearing purple next Wednesday, April 15th for Purple Up for Military Kids Day. Vice Chair Bryant,
this concludes my remarks for this evening. All right,