Heavenly Father, on a day like today, um marked by grief for so many in our nation, I thank you that you are the God who is near. That you promise in your word that you draw near to the brokenhearted and you bind up their wounds. Thank you for your promise to us
that you are working all things together for our good and for your glory. So we trust that even the evil that we so often see, God, what and often means for evil. Lord, you are able to work it for good. And we thank you for that. Thank you for the hope and the peace that we
have because of the death, burial, and resurrection of your son, Jesus, and the eternal life that's offered to us in him. Pray God that you'd be with us and guide us in this meeting that we would have wisdom and judgment and discernment in all the things that we do. In your
name we pray. Amen. Please stand for the pledge. I also to order the special meeting for September 11th, 2025. And before we get started, I have a statement that the board would like to
read. For the record, as the board, we want to take a moment to share some information that we know is not on the agenda, but on the minds and hearts of a lot of our constituents and community right now. We are aware of a viral social media post that was made by a
school district employee or employees, and we take all feedback from our community seriously. We want to assure you that the views expressed in that social media posts or posts do not reflect the values or
beliefs of our school or school district. We do not condone the content or tone of the post in any way. Please know that our human resource department is directly involved in taking the appropriate actions.
Per our policy, the employees have been suspended and are not currently around children. We are addressing the situation with the utmost seriousness while remaining focused on supporting our students, staff, and families.
Now, I would like to welcome citizens of Klay County. I want to take this opportunity to thank you for taking the time out of your busy schedule to attend this school board meeting. This meeting is your opportunity as this meeting is our opportunity as your elected
represent representatives to collaborate openly and make decisions that will decide the future direction of our public schools and the education of our children here in Klay County. If you wish to address the board on the on any agenda item, there will be an opportunity to speak for three minutes.
Please fill out a card which you will find located in the back of the room indicating the specific item number or topic you wish to speak about and turn it in promptly to one of our officers. If you have items that you would like to present to the school board or
superintendent, please hand them to an officer who will distribute them accordingly. Your participation is welcomed and appreciated. Uh I'm so sorry. Give me one. Well, actually, uh, Miss Anora, can you just
vote for me? Do you mind? Okay. Thank you. Uh, first up, can I get a motion uh for the superintendent's annual financial report and annual cost report for the fiscal year ending 6 um June 30th, 2025?
I'll move approval. Got a motion from Miss Gilhousen. Can I get a second? I'll second. Have a second from Miss Clark. All in or any discussion? All in favor? signify by saying I any opposed. Motion carries 50.
Next up, we have the budget amendment report for June 2025. Can I get a motion? Approval. I have a motion from Miss Gilhousen. Can I get a second? Second. I have a second from Mr. Alvaro. Any discussion? All in favor signify by saying I.
I. Any opposed? Motion carries. 50. At this time, we will have the review of the 2025 2026 final millage and budget with um our CFO, Miss Don Posey, assistant superintendent of business affairs, followed by Bryce Ellis,
assistant superintendent of operations, and Lance Addison, director of facilities planning. Good evening, superintendent and board. Um, we are here tonight um, as you indicated to, um, discuss the final
public hearing to discuss the adoption of the 2025 2026 final millage in budget. Um, as you can see from this trim calendar, we are currently on the last activity um of the entire calendar and that is to
just to have the public hearing um to adopt the millillage and the final budget. On this slide right here, you can see um and a lot of this we've already discussed previously, but um you can see on this slide the last 10 years of our millage rate comparison. And over here
for the 2025 2026 in comparison to the 2022 or 2025, you can see a variance of 036 and that change is an increase in the required local effort unlike the previous 10 years which were a decrease. And then the remaining um millage the
basic discretionary the additional voted one mill the capital outlay all of those stayed constant and there was no change. Um this is just a reminder that um the school district does not have um a say in the required local effort. It is
mandatory by the state and there's you know no changing it. It's all or nothing kind of deal. So and we had discussed that at earlier um meetings. Um this next slide is the property assessment comparison for the last 10 years and you
will see um basically the last two years have approximately been about the same around the six seven% and then the last this 2025 2026 in comparison to the previous year is going to represent a 14.3 million increase.
So, um, on this slide, this is, we've talked about this a lot, but on this slide, this is our trip down memory lane are all these events that have occurred. That is just kind of a friendly reminder of what has contributed and put a strain on this year's budget. Um, and I'm just
going to briefly go hit some of them, but we've gone from a $5 million decrease from the third cal to a BSA adjustment of 41.62. that's not going to cover, you know, inflation, electricity, our transportation, health cost, workers
comp cost. Um, then we've gone to a $647,000 cut in our last um FEFP withdrawal. We were shorted that amount. Um, we went to also then we went to a freeze in federal dollars. We currently do not have a
fourth cal and according to the finance council meeting that I attended today, there will be no fourth cal. they're just going to move directly to a final. So, all those have contributed to where we sit right now in the final budget. Now, I will say um if you like to trace
numbers, I would tell you that for this uh $647,000 that was a reduction in the FEP, you can trace it into your budget amendment that you have tonight that you approved. Um you will see on there that it's a direct reduction from FEP. And then I would say to add on to this at the very end, the
the small victory or the positive thing out of this is that Trump did release some of those funds and what equates to what we currently have adjusted from the tenative budget when we were here before to this final budget. Now, um you will see that um $64,000
has been um relieved from the operating fund and no longer is going to go to the federal fund. So that in of itself is a small victory. So on this this chart basically is all of our millage rates for the year. So the first millage rate is our state required local effort and that's going
to be the 3.024 and that will generate approximately 62 66.2 million. The next one is the basic discretionary millage and that's the 748 and that will generate approximately 16.3 million. The next is the additional
millage at 1 mil and that's going to generate 21.9 million. And then the last one there is our basic discretionary millage or 1.5 for capital outlay and that's going to generate approximately 32.8 million for a total of 137.4
million. Um this slide right here is is a conversation. is basically what is the roll back rate? So the roll back rate is the rate that would generate the same amount of tax revenue that was levied in the prior year based on this current
year's property values. So if you look at this chart right here in 2024 2025 the taxable value was 20.4 million the millage rate was 6.234 and it generated dollars of 127 million.
The roll back rate is 5.983889. You can see that in the middle column there. That would um generate 127 million which is equivalent to what's in
the 2024 2025. But for the 25 2025 2026 based on our current property value of 21.9 million, our required local effort as required by the state of 6.272, 272 we are going to generate $137 million
which is in excess of the roll back rate. So that in of itself requires and we did this is just a friendly a reminder requirement by law that we have this conversation again but that's going to generate um more revenue than what we did last year. So that's why we
advertise for a price inc I mean a property increase the tax rate increase um and that current year total proposed tax rate tax rate as a percentage change of the roll back rate is 4.81%. So all this we had previously discussed
and all this is part of the reason why we advertise for a tax increase and the same conversation is the same again the required local effort mandatory required if you want to receive over $250 million of federal funding.
Okay. So that's the conversation on the discussion on the millillage. So now the total final budget for 2025 2026. So this chart right here is the total for each fund category and then our
total. So the general operating budget at $428 million includes our operating fund and our one mill fund together. The special revenue fund at $49.7 million includes our food service fund and all
of our federal grants. The debt service fund is the debt service fund at 6.8 million. The capital projects funds is at 121.9 million and that's going to include all of the capital including the um sales tax. And then the internal
service fund is at 51.3 million and that's going to include your self-funded workers comp and your self-funded medical fund. All of that together is $658 million for your total final budget. Um these numbers have changed to what we
presented in the tentative. So, we're going to go through that in the next couple of slides by fund. So, you can see what the tenative was, what the final was, and what that change was. Um, most of these changes are going to be related to adjustments and things that we did in the 13th month or the
adjustment period to get us to actual budget came to actual. So, those are most of the changes you're going to see. I will tell you as we go through these remaining slides, there was there was really a a method to our madness when we did the tenative presentation is that we
wanted you to be able to see how it was going to be uploaded to the Florida Department of Education. So on this general fund revenue comparison, if you look at this chart, you're going to see the the estimated revenues, the account number, your 2025 2026 tenative budget
has a column and then the next column is the 2025 2026 final with a difference and then a percent difference. What you see right now, those numbers in that final column for the 2025 2026 final, those are the numbers that are going to be uploaded to DOE. This is exactly how
the form looks. So, we just wanted everybody to be able to see what DOE is going to get from you tonight. And actually, Kyle is right behind me, and as soon as you all approve it, he's going to hit the upload button, and it's going to go magically get to them. So, there was a planned reason for how you
see it in the presentation. So, the first one that we're going to go through is um the general fund and the revenue side of the fund. So, you can see, and we'll just go all the way down and go to the bottom. So you can see that in the tenative budget the total estimated
revenue other financing sources and fund balance in the tenative was $390 million. For the final for the final budget it's $395 million with a difference of approximately 5.8 million. Now the
adjustments are in that column. A little bit was related to some revenue adjustments we made and then um the other part was related to the fund balance. So all those adjustments in that column relate to actual. So budget came to actual based on adjustments that
we made. And those actuals are everything that's in the superintendent's annual financial report that you just approved. That's us getting to what actually happened. So if you go to the next page, it's the general fund is the appropriation side. And the same and the same thing if you
go all the way down the total appropriations other financing uses and fund balance the tenative was 390 million your final is going to be 395 million and then your difference is the 5.8 again so um those that 5.8
difference is allocated among some of these appropriations and you can see where some of those differences are. I mean the first two for instruction and student support services that um increase right there that we did in the budget side is basically a balance forward what we brought forward from the
actual side after we determined what those actual numbers are. So those were additional um dollars added there and then there were some other reclasses as you go down there. And then something to note which is a good thing a small victory a positive
under the total other financing sources uses you will see that for the 2025 2026 the tenative we estimated the 1.79 million there for funding that was frozen money that we were told we weren't going to get which included everything from title two title three
all all these grants the total for all that was a $1.4 4 million. Since then, some grant awards have come in and so that was adjusted downward and so you can see that decrease of 604,000. So now technically as of today, the
final budget there's $857,000 of grant awards that we do not currently have that are being covered by operating, but um that's how it stands up today. So the next um fund is the 1m mill fund and the revenue side of that and you'll
see um for the 2025 2026 tenative the tenative was 29.9 million and the final is going to be 34.25 million with a difference of 4.3 million and that in of itself is also getting back to actuals
adjustments made and then on the one mill appropriation side, comparison side, the 2025 2026 tenative is 29.9 million and then the final is going to be 34.2 million with also the difference of 4.3
and that's kind of where it was spread out and reallocated among the appropriations and um that is equal to um most of that adjustment is going to fall down in your fund balance. debt service. Um the debt service tenative and final are
pretty close, very close difference of 145,000 and that's also due to an adjustment related to actuals for payments that were made. And then the same side on the uh debt service appropriation side your total
appropriations other financing uses and fund balance for your debt service tenatively was 7 million final is 6.8 with a difference of 145,000. Your capital outlay revenue comparison this is all capital funds. The total estimated revenues, other financing
sources, and fund balance for tenative was 141 million. Your final is $121 million. And the the only source or reason in this one is there's a decrease of $19 million to the fund balance, but that's due to
adjustments, payments for projects, and contracts. Um, and that also agrees to what's actual in the AFR. And then for the capital outlay on the appropriation comparison, same thing. The tenative is 141.6 million and then
the final was 121. And that $19 million that was a rejuction in fund balance is basically a reallocation on this side of all of the budgeted amounts. And then food service the revenue side of food service the total estimated revenues other financing sources and
fund balance for tenative was 30.6 million the final is 31.8 million and you can see the difference of 1.2 million there in the difference column and the majority of that is due to an adjustment made during um when we were doing actuals and we recorded uh USDA
donated commodities revenue for food service. So that went up and as a result of that, if you go to the appropriation side of it, um that increased her fund balance by the $1.2 million that you can see down there in the difference.
So this slide right here is um a comprehensive list of all the the grants that we have as of right now. all of them that we have and all of the dollar amounts. You will see um which is a total of $17.8 million. You will see that the two the title two part A and
the title three part the title three part A um the total of those two numbers 48,428 for title 2 and 480,842 for title 3 um equals the 875,739.
If you go all the way back to the general fund page, you will see that that matched that number ties. So, it's currently right now those two grants that we do not have a grant award notification in or did not make it into the final budget. And then this last side is the internal
service fund. And this makes up both um your self-funded workers comp fund and your self-funded um medical fund. And um both the revenue and the appropriations or the revenue and expenses are both on the same page. So you can see that the
total operating revenues and transfers and then the total operating expenditures and transfers out in that position. You can see they both equal 53 53 million which was the tenative. For the final it's 51 million. So there was approximately a $1.6
million adjustment to fund balance during the closing of the books. And a lot of that has to do with, you know, bills that get paid because when we close the books, not only do we record revenue after June 30th that's reflected in the old year, but we also pay bills. We pay bills for another four
to five weeks. So, a lot of that paying of bills that reflects back to work done in the old year hits all of these accounts and all of these fund balances. So, that's that finalizes the discussion of the budget. Um but for us and for everybody here, it's just really kind of
the beginning of the whole process for the next for this school year. Um I would say to everybody and assure you that we have put in place strategies to monitor it, to adjust it, to stay engaged with everybody at the school
district, every department, every school. And I would like to add to that that um on behalf of myself, the entire budget department, and Kyle, to everybody at the school district, from all of the schools, all the principles to every department, we wouldn't be here
talking about this if it wasn't fully supported by everybody. And that in of itself says a lot. So, um we have a plan going forward and we just I just thought it was important to let you know that. So, that's where we get to the notice of the final
public hearing. Thank you. Any questions for All right. So, up next would be um Miss Pricel. Hey, good evening. Can you hear me? Is this on? Okay.
Great. Okay. So, for the um for the final educational facilities plan, uh there are really no changes from tenative. Um so there's not a whole lot to go over. What I did want to point out is um on
page 25 of the educational facilities plan, we did add at tenative we only had our projected revenue um budgeted. Um since then they have finalized the budget and we have our roll forward numbers. So we have added those numbers and you can see the total
at the bottom there for our revenue um for capital projects. Um page 26 uh it shows where all that money is going. So we have money in and then money out. And this details everything um from the previous page and where all
that money is going. And again none of it has changed from um before except for the fact that we have our roll forward numbers and that is reflected in our projects um which starts on the following page on page 27. There were a couple changes, adjustments, moving
projects, and um Lance Addison, our director of facilities, is here to discuss those changes right now. Mr. Superintendent, Madam Chair, board members, um good evening. Um I'm here to briefly discuss the changes from from
tenative to final on the EFP. If you turn to page 27 in the uh final EFP that I put up there that uh you'll see um that several projects were either taken out or or eliminated added projects
moved out years or funding sources have changed. So every change that we made in the OP as far as projects go then we highlighted it in purple. So if you see a purple highlight on there, what I want you to to know is that was a change that we made between tentative and final.
There are quite a few of them on there. So I did not want to list them one by one. However, I invite you to question me if you have any questions whatsoever. You all have my phone number. You know how to contact me anyway. I'll be happy to answer any questions and explain any
change that came about between U tenative and final. And that's all I have. So very brief. Um, do you have any questions of me? Any questions from the board? Any questions for Miss Ellis? No. Okay.
All right. Thank you, sir. At this time, we are going to open the public hearing for comments on the 2025 2026 final millage and budget. If you would like to speak, please line up behind the microphone. Remember to state your name
and your address, and you have three minutes. Good evening, superintendent and board. I am Sharon Walsh, Orange Park, Florida. Can you turn your mic on or pull it down? Pull it up. It's on. Okay. So, good evening. I am Sharon Walsh. I reside in
Orange Park, Florida. And I do have a question that centers on the 2425 annual finance report. The annual finance report shows over $10 million going to the restricted fund balance this year. We know that according to Florida
statute 1011.051 [Music] that the money in the restricted category does not count towards a 3% state required threshold. Were there things that could have been purchased out of those funds that uh
could have freed up some of the general funds maybe for some I don't know salaries for some teams that I may be familiar with for example could we have purchased curriculum or paid for student transportation out of these restricted funds but my main question is what is
the actual percent in the unassigned and assigned fund balances that we Klay County District Schools will report to the Let me answer that one. What? It's just public hearing. We don't ask questions. But I am asking that question. So that
is a question that if possible I would like to have answered sometime. Thank you. Good evening. U my name is James Howell. Uh 1051 Gro Park Drive East Orange Park, Florida. teacher Orange Park High. Um,
this is a general fund question. The annual finance report states that last year we spent 12,395,316 in materials and supplies. This year the district summary budget states that we're planning to spend 20,788688 $788,688.
What are we planning to purchase in materials and supplies to warrant an increase of $8,393,372, especially in such a hard budget year? Thank you. Good evening. My name is Susan Ford Hudson. address is 424 Saturn Lane West,
Orange Park, Florida 32073. My question centers around the CCA had did a public records request on the millillage that was spent last year and we have a couple of questions about that. Seven schools were budgeted for
around $500,000 in line 7400 under facilities acquisitions and construction for emergency communication. Additionally, there was a generic entry label emergency comm with a budget of
approximately 344,000,000 in that same category. Only a small portion of those funds were spent. What exactly were these emergency communication funds intended for at those school at the school level and
under the generic category? I'm Michael Vanderwater and my address is on file. Um on I'm going to add to what she just was talking about and why was such a significant portion of the budget not spent
and will these schools have the same amount budgeted for next year? Will it be for the same purpose um since it did not get done this year? Thank you. Hi, I'm Hi, I'm Heather Castell. My
address is on file. So, according to our um CCSB fund balance note from 2425, there are over 11.2 million of millage funds that are going into the fund balance. So my question is is do you think that our citizens here in Klay
County would pro would prioritize their taxes being used to shore up our fund balance or for paying our employees a competitive salary to the other districts? Thank you. Hi there. Good evening. Uh my name is Arnold and Lawagi. My address is 561
Talbet Avenue, Jacksonville. Um my address is in Jacksonville, but I'm an employee of the uh school district. Um so um seven
schools received digital marquees and the total cost was more than 6006,000. So my first question is how does the installation of the digital marquees fall under the category of emergency
communications and how do they contribute to school safety and security? Um also at the schoolboard meeting last week Mr. Al
Alo had said if the citizens of Klay County decided that we can get some of the percentage from the millillage to pay teachers, I will support that. So my next question is do you think the citizens of Clay prioritize the purchase
of things like the marquees over paying our employees equitable salaries? Thank you. My name is Vicki Kiddwell. Um, address is on file. Um,
we understand that the challenges of budgeting with the reduced state funding. All districts are dealing with this issue. So, surrounding counties we know are using their millillage funds for competitive salary supplements while also funding their safe schools. Teachers want to know why competitive
salaries are not a budget priority in Klay County. They want to know how does Clay plan to compete with surrounding counties. We continue at CCA to have questions about the budget and we are requesting again a meeting to have the opportunity
to have our finance questions addressed. We want to be collaborative with you. We absolutely understand budget issues but again budgets do reflect priorities. So we're asking you to really look hard at this budget, how millage funds are spent, look at the surrounding counties
and come up with a plan. How is Clay gonna compete? The numbers are not good. Thanks. At this time, we're going to close the public hearing. And just so you're aware, your questions were recorded and we will have district staff reach back
out to you with answers. All right. At this time, can I get a motion um request for the adoption of the resolution determining the fiscal year 2025 2026 revenue and millage levied for the required local effort basic discretionary capital improvement and
additional voted operating millage. I'll move to approve. I have a motion from Miss Clark. Can I get a second? Second. I have a second from Miss Gilhousen. Any discussion? All in favor signify by saying I. I.
Any opposed? Motion carries. 50. Can I get a motion to request for the adoption of uh resolution adopting of the final budget for fiscal year 2025 2026? I'll move approval.
Got a motion from Miss Hansen. Can I get a second? Second. I have a second from Mr. Albero. Any discussion? All in favor signify by saying I. I. Any opposed? Motion carries. 50.
And last, can I get a motion to adopt the final 2025, 2026 to 2029, 2030 educational facilities plan? I'll move to approve. I have a motion from Miss Clark. Can I get a second? A second. I have a second from Miss Hansen. Any
discussion? All in favor signify by saying I. I. Any opposed? Motion carries. 50. At this time, we'll move on to presentations from the audience. And there's no comment cards. So, we have
superintendent comments. No comments. Schoolboard attorney comments. And then we are going to move to schoolboard comments. We'll start Miss Hansen. I don't have any comments,
Miss Clerk. None at this time. Mr. Halbero, no comments. Miss Gilhousen. All right. I um hope you all have a great evening and we remember um
September 11th and those who um made the ultimate sacrifice for the last several years actually with war and and um all the things that came with that horrific day um and for the families of uh Mr.
Charlie Kirk. Thank you. This meeting is adjourned.