County School Board Workshop March 18, 2026 8 a.m. I pray for this. >> Heavenly Father, thank you God for this morning that you've given us. Father, we pray that you'd help us, Lord, during this time of of study and workshop together, Father, pray that you would
bind our hearts together in love. And Father, pray as we learn more about uh Lord, the financial part of our program, Father, that you give Katie uh great wisdom, Lord, as she leads. And thank you, God, for her leadership in our district, Father, as our finance director. Pray, God, that you'd bless
her team of ladies, Father, that uh work in the office, Lord. I pray that you bless their efforts. Thank you, God, for uh Lord, bring us together this morning. We pray that we'd have a great productive time. In Jesus name we pray. Begin 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. >> Number two. So this morning uh number uh number one good morning to everybody. Uh early
morning to get up for a workshop I know and um wanted to um follow up on some requests for a financial workshop. Um I know that we uh are y'all are getting some reports. Um
just very briefly before I turn this over to Katie. She and I met extensively yesterday uh kind of going through her presentation. I kind of let her get put it do it first for me and then and then I made some tweaks and things and then she added some things as we would would
kind of converse together. Um it is a very general overview of of of a little bit of our finance program. Um, I I would really encourage you if you have the opportunity to go to the finance module uh for school finance that the
FSBA does. They they go into a a real deep dive on on a lot of the things. You know, there's acronyms and everything. And so, um, you know, sometimes we get so many acronyms in education, we don't know. Well, finance has acronyms as well. School finance has acronyms. RLE,
what is RLE? You know, what is FEFP and stuff? So, I told Katie, I said, "Let's make sure that some of those things get fully explained because sometimes there's an assumption. We know what those are. Uh, and and then sometimes we don't." So, we don't want if you have a question, you know, please please make
sure. But I would say let let's let her go through her presentation and then and then maybe take questions. I can tell you all your questions probably are not going to get answered today. Uh, we just don't have enough time. uh that finance module goes about two or three days and
and you break up into groups and do a lot of stuff. It's it's again can't can't stress it enough. I think I think one or two of y'all have gone to that. Uh I went to it as a board member. It it enlightened me. What I figured out is after I come out on the other side is I I don't know anything about school finance. It's a different it's a
different uh I guess the the school people on the state level call it a booger. It's a different booger than any other kind of finance program because of the funding times where you're getting money coming in and there are times you don't have any money coming in and and yet still you still got money going out.
um at probably at any time you can take a snapshot of our finances and it it could be very very deceiving because of the time of year that you take the picture and Katie will Katie will talk a little bit about that but but I'll close and turn this over to her. Today being a
workshop by statute we can only talk about school finance because that was the only thing that was advertised. So please don't bring up uh anything else about anything else in the school system if it don't have anything to do with finance. It's all fair game, but we we can't talk about uh teaching positions
or anything else uh in the in the system because we didn't advertise it as such. So Katie, thank you for being here. I appreciate the finance team uh being here as well. And so hopefully between everybody that's here today, we'll get as many questions answered and hopefully
give a little bit of more clarity of what what we got going on. K. I'm gonna kind of stay seated just so that the video could see this. Um not trying to be that informal. Um so and I might have to get a walk around because I don't do
well to sit but we'll try. Um so good morning and thank you today for joining us for this workshop. I do want to say thank you to my finance team. Um they have done a tremendous job the last two years um doing everything I've asked them to do. I made a lot of changes when
I came in and a lot of this is things you guys don't see because it's in our day-to-day stuff, but it's important things that I had to change or that we had to implement that needed to be implemented that wasn't implemented. So, um they have had a lot to learn and I just want to say thank you to them. Um I
couldn't do my job if they didn't do their job. So, um thank y'all. Um today, today we're going to begin. Um I want to explain that education finance is not uh operates differently than any other finance. So if you're used to state
finance, government, county, a private business, none of that compares to what education finance is. Um it is um unlike entities that function that have predictable monthly revenue
and expenditures, our revenue um often or our revenue stream does not remain steady throughout the year. And Mr. P just said that. And while we maintain consistent obligations such as payroll, utilities, and our normal basic operation costs, um sometimes we have
expenses uh expenses that occur that we didn't per se budget for just because we base the budget off what we spend last year, add to it, but it may be something that we didn't need last year, but this year we need it. So it it kind of fluctuates can change. Um and our
revenues do not come in steady per month. um the um tax letter that the money we get from whatever um required local effort that doesn't come in until start coming in till like November. This year it was December, the end of December. Um so if
I give you gave you reports at that point, you'd have thought we're about to go in the hall or in the red and we it was just a matter of the timing of getting we're going to get it but this ain't got it yet. Um, and I have no control over that. They don't need some people pay their property tax. Um,
so let me talk about your notebook. In your notebook, the very part I've given you the the part presentation just just see it up close because some of this is not going to just be not as good visually from a distance. Um, so I'm
going to ask that you just let me go through the presentation and then I know Jody and Mason, you email me questions and if I some of it will be answering this and then I have specific answers to answer and then then I'll take whatever questions you guys want to ask back if I
haven't answered some you already asked. Um, so what makes up our budget? 70% roughly salaries and benefits. Um then you have 15% utilities, 10%
uh I mean 15% contract services, 10% utilities, and 5% supplies. That's just very broad, y'all. Um we could dive deeper and get a little much, but I'm not. That's just um an overall view. I want to clarify what a budget revision
is. Um, a budget revision involves updating the budget by either increasing or decreasing the total allocated funds. So, if I um say we got more money coming in, have students coming in, we got higher FB coming in, then I'm going to
it's going to raise our overall budget by budget revision. or opposite. If we're losing money due to less students to decrease in the month, we got to do a budget revision because it affects the overall balance uh total in our funds. A
budget amendment refers to if we are moving money within the function and object lines in the budget. So like for instance, if we needed to move some money from contract to services that wasn't spent, but we needed some more money in supplies, then that's just
moving it within. it doesn't change your overall total um fund at the end. Okay, let's talk a little bit about our revenue fund sources. Um revenue is largely determined by our surveys and
our FTE reporting. We report survey two in October, survey three in February. Um and then there's a few other surveys in um towards the summer. But those are our two main things where we want kids at school during that survey. So they're counting and then there's also
transportation FT survey where we're looking at mind the bus which is why we don't do 21st century um during that period of time but um that those surveys FT reported drive are FF um funded. FBFP stands for Florida
Education Finance Program. That is based on a calculation um that the state does and I'm not going to go into that deep calculation but it is there is a formula to it. Um we also get class size workforce development. We get RLE which
is required local effort from county tax. That's your property tax portion that we get. The PIL money is a payment in le of taxes. Could possibly get national portion funds. always mental health, ESD guarantee, safe schools, and
Medicaid. That's just a few. That is not all. I've just highlighted a few. On the federal side, we get our title one, two, four, five, and nine grants. Um, IDA, IDA, preK, and then Perkins. And again, that's not all our federal grants.
That's just our main ones. Um, and I'll talk a little bit about that in just a sec. Um those federal grants play a significant role in supporting our overall funding also. Um we as Mandy writes most of these and then Laura is the one doing
the IDAS but you know we try to say what can we get out of those grants that you know whether I'm just not put those out like Chromebooks for the students or um is there something we can purchase that fits the scope of that grant that we can
utilize those funds versus general fund funds. So, we do our best to try to keep uh federal dollars where we can. Um we cannot supplant uh salary benefits. So, we do have some in title one for sure.
We have some people being paid out of that, some teachers, but you can't just throw everybody into a federal grant like that. Um it's just depends on how the grant's written and what it's for. >> Let me let me just say this right here.
the federal federal grant side of this or the federal fund side of this. If you've been keeping up with the news, you know, President Trump's want to do away with the federal department of education. Um so that's one of those things that it's it's going to be looking different. >> Yeah.
>> Uh even in the next year cuz uh um if y'all watch WWE, Vince McMahon, the guy, his wife is the the secretary of education of our country. Um I don't know if how many of y'all knew that Miss McMahon is. So this is changing. I it
affects 21st century. Some of these things that have been historical grants for us >> are going to change. Now here's what I as Katie and I talked. The money is not going to go away. The money still being collected through taxes. Um some of it
has been converted to they'll send they'll just send it to the state and so um and then repackage it, rename it. But right now this is this is law until the laws changed. This is what we have coming in and it's kind of kind of gonna
be pretty firmed. But there is a huge push to absolutely dissolve federal department of education which would mean some of this would look differently down the road. But so far right now >> two four are going to go away after this
year. Um 21st century will no longer be 21st century federal dollars. how they reallocate that or how they present that to us uh come July we don't know that's that's the unknown side of this so um it
definitely impacts us financially just because we do rely on those grants uh especially 21st century as you know um I I think that again I think they'll reallocate somehow some way just just
look different so >> as of right now It's It's over 21st century. Do I think they're going to repackage it and call it >> something else? I do. >> I do. I think we depend on it too much. The rural poor districts that qualify
for it, they may just not call it 21st century anymore. It may be >> 18th 18th century. I don't know what they're going to call it, but they're going to call it something. But as of right now, we can't say with any confidence that 21st century will be here next school year.
I have a question. I'm sorry. This is related to 21st century. How are we communicating to let parents know that this is this may not be around? >> Well, I don't I don't want to tell them too quick, >> right? >> Um, you know, we'll start having, you know, I hope we know something about
April or May that, you know, gives us some idea of what's going to look like in the fall. But, as of right now, we don't have that. So, I don't want to I don't want to jump the gun, but if we don't have any get any clarity towards April or May, we'll have to tell them >> and then they'll have a couple months to
get ready. >> That's a 21st century summer. We we really been conservative all year to be able to fund that through the summer because we we were not getting extra money like we did the last two, three years, probably four
summer. So, so we really had to stretch the dollars to just to be able to cover it. So um but I do think we'll be successful at that. Okay. Um so so expenditures we'll talk about expenditures. And what I did right here
was just captured a um this this work or spreadsheet that I give you that looks like this. I just snipped the first two functions and blew it up. Okay. So that's what I'm just to go over this. Um
I've been asked to explain what do the functions mean, objects mean. Um for those of us who use these every day, it is a string of numbers from a function object cost center project is sometimes um program numbers.
um that honestly any my staff and any of those other secretaries those every bit of those numbers mean something and you cannot just willy-nilly stick the numbers wherever to make it work. So, I'm going to go over a little bit and then if you do have a question at this
point, I'm laughing. And I I went back in here and added this uh some detail, but the 5,000 function that you see um for the purposes of our budget, we roll the 5,000s up. So, we have 5100
function, 52, 53, 54, 500 function. 51 is instructional. That's your basic instruction. So any K through 12 basic classroom teacher. A 5200 is your ESC people. So um someone like Julie who is
self-contained in a classroom with ESC kids. She's a 5200. Um 5300 is your vocational. That is only at the high school. So that would be like Candace, Tyler, Jason, all those who teach those classes. 5400 is adult.
Obviously we want to have that up here. and 5,500 is prepay. So that function when when we say 5100 120 uh O21 to those of us who know all those numbers that means an instructional
teacher the 120 is a teacher at the high school when I say O21. Okay. So 5100 is or the 5,000 functions is instructional and then I just broke it out to E5 2345. Okay. Um
the and while we're still on function, so a 6100 function is student support. Um and then it goes on in your notebook there's a just past that PowerPoint presentation there's a little code
little tab and there is you see that okay codes. So I I gave you a fun code paper cheat sheet. I'm going follow the cheat sheet. Okay, it's a quick reference guide. Um, I've also put in your notebooks to red book. I send you guys the red book multiple times,
but I put it in there one more time for you. I even labeled it for function code, I mean function, audit, and so forth. And then I gave you a quick reference guide, a cheat sheet um that I use when I train secretaries um to show you
what the I have a function page. Here's the functions. Here's what they mean. Here's an object code. Here's what they mean. just so you're not having to bomb through the red book. But hopefully that helps you better understand what our code mean. So when I give you
this um this right here, you're like, I know what it means. Okay, here's 5,000. Here's instruction. Here's 6100. It means student support. Here's 6200. That's instructional media. 6,300
instruction curriculum. and so forth, all the way down. And then the objects 5, a 100 is your salaries, a 200 is your benefits, a 300 is purchase services, 500 is materials and supplies, 600 items is capitalized and non- capitalized
items, and 700 is your other like dues and fees, substitutes, those kind of thing, other disenses. Um, so that broke out on this report for you, um, that you can clearly see, but I've also put it up here. So,
any questions about that before I keep going, you understand what what it looks like and what we're doing at this point? >> I do. Um, you talked about budget amendment versus budget redictions. >> Yes. >> Is that outline policy?
>> Any policy like you know should be because a budget amendment um you know which you've outlined in 62 or 6233 you know and that's what I'm used to dealing with with the state with the budget amendment
we've moved money around we move money around there was a budget amendment okay so you're saying on the revision side of it that is just within the same fund correct
>> fund yes within the same fund within the same >> I think you got it opposite. >> Okay, go ahead Bruce clarify because this budget revision versus budget amendment. So when we do a budget amendment, it's never gonna Are we gonna
show it on these? Like >> yes, we did one last June and I waited till the end to clean everything up, move money around. We had a decrease, we had a shift to a line that maybe we didn't budget for, but we had expense so forth. So yes, >> but it's still in the same original budget that we
>> a budget amendment. Yes, a revision is going when we're taking money away from the total budget or adding money from the total budget. >> The total budget. total when the the overall total budget changes an amendment just moves the money for this
if I've got if I needed more money here for instance in capitaliz items I have 35,000 but say this said 37,000 um and so I'm 2,000 over in that line well I say supplies I've got plenty I'm going to move 2,000 from this line to
this line to cover that negative. So, it's not a negative and I have excess there. That's an amendment where we're just moving things around within to cover a negative somewhere where we may not have had a budget or something and then where we had excess
>> original budget didn't change. >> The original total budget isn't changing on an amendment. A revision changes that where we're like if we had to take $500,000 from our original budget. Well, I'm going to go in here and find 500,000 somewhere from maybe from multiple lines
to take from that. And it changed your overall budget is 500,000. That's that's the revision and the minute's just moving within. >> We lose 60 students. Then we have to do a revision.
>> Yeah, that would be our prompt says I'm going to give you two billion $2 million for for teacher salaries. Then that changes the original budget. a revision that's perfect. >> So is there's no board action that's
required to complete a revision. >> I would present it to you and say, "Hey, that we got for instance, we're going to cut 500,000 from the from the budget here, my budget revision. You'll see the lines is decreasing and and the the
overall le,000 less." And that does require you guys to approve that. Any other any other question on functions objects or any of this? Okay. So just some things that are
factors that are impacting >> okay >> the budget. Um so we have declining state revenues as funding shifts to choice schools. Um in a recent um finance officer 500
um that is happening from the largest county Miami day to a smaller districts um where um you know the governor whoever is pushing more and more money to choice schools and it's taking less than
Um, we have declining student enrollment at traditional schools. That reduces our funding. Our fourth FSP calculation no longer is reliable for next year's budgeting. Um, last year I did not get four calculation nor did
until basically the end of July. Well, I have to have a tenative budget to you guys basically by the third week of July, which means I got to start working on it before that. So it was very challenging to um to do that and not have these numbers. I mean there was
frustration in all county districts um with the state or DOE not getting this to us >> at the June fads meeting school board association meeting number one question to DOE who came to the V when is when is fourth cap our finance director pulling
their hair out when is fourth count and they go I don't know I mean it was it was it was really down to the wire >> so um and let me just add this um in in a typical normal. I don't know we have normal anymore, but a typical normal year,
you're going to get first C in um first C like Augustish. Uh you get second count after survey 2. So typically Novemberish and then third C comes out um January,
February. And then in a good year, you get fourth cow say end of April, maybe first of like that's ideal. Um, again, last year was not ideal. Um, I'm I'm waiting on fourth cap now because I'm hoping we get that since the
legislating all there are done. I'm hoping we get that in April. But again, I have no control of that. So, when I start working on budget, I'm just going to, you know, anticipate the best I can and probably reduce a little bit, just take some out than what I think just
just to cover us. >> What amount of money is that typically? just a ballpark >> that that's our that tell that drives all on those funding resources I listed that drives all that that tells us our numbers based on student enrollment um
and and the uh that formula but it's it's majority of our we're talking probably 8 to9 million of our budget just in Fe um our annual increases in employer
health insurance what we contribute and retirement conservation that's going up every year. We don't ever know that. I don't I won't know the health insurance renewal stuff till July. Um I retirement you typically whatever percent they're going up. We typically know that once
the governor signs it. So I would think Aprilish I should know that. Um the uncertain future availability of federal grants which we already discussed. Um, again, we just it's really hard for us to to plan with all that but not
knowing. Um, I believe last year on June 30th, they sent out a memo at like 4:30 um telling us about freezing title 2, title four and I think maybe title five grants and then like two weeks later came over and I mean we were we were
sweating out that I mean it's just it's just frustrating on that level. We made the choice not to tell parents about 21st century >> because we thought it was over then when they cut that but it was the same thing that we kind of feel now feel like they're going to do it. So we just kind
of we were told hang tight hang ain't tight and then boom it came back open but people had heard that they were asking questions but there is uncertainty a lot those federal grants. Um and then we have rising expenses for utilities, fuel and essential operations. Just you know the cost of
buying stuff like that we feel personally from groceries and gas. We feel that here. Um and the ongoing uncertainty in future property tax revenues. We won't know what that looks like till November I guess when it's on the ballot at that point. But you know
that's 1.2 billion of our that's our RLB number. Um, so that that can change and I don't know what that looks like if they take if we they vote those property taxes. I really hope somehow they going to give us some funding. >> So the promise and I I'm in conversation
fads is a big what's what does that look like for a school district? Well, for the fiscally constrained counties, you know, Monroe County doesn't fill that pinch as much as we do. Like you know, we're 90 90% dependent on state dollars, 10% uh local effort. Well, Monroe's just
opted. They're about 5% depending on the state there's affect what about so so for the fiscally constrained counties especially state's going to have to subsidize us and that's where that's where a great unknown is because that will have to be taxed every year. But that's the that's
the trade-off. If they do away with property taxes, the state will subsidize >> if you gave in your amount and what this would if if it went away, you've already gave in that fi. >> Oh, they know. Oh, yeah. >> Because that's >> so our adorian taxes in Liberty County
is a little over $3 million. >> Um, and of course that's for the county and for us. So it's it's very little to begin with, but we still got to have it some kind of way. So it would be it would be very it would be less for us. But then once again, you know, we kind
of we get we know from year to year as property values values go up, we we we know they're not going backwards. But now it's going to be almost like what's the state going to do this year, you know. So that that becomes a great unknown from year to year.
>> Um certainly these are just a few things that I just want to say. This this is what we uh finance the leadership team we deal with on an annual basis but on a daily basis really this this is what drives us. That's not all. Um so let's talk about
student enrollment. I I was asked to give some a three-year look back. Um so over the past three years our district has experienced a decline in 256 students in overall enrollment. um from last year to this year. So from
here to here, we lost 87 students. And I'll equate that as almost a million dollars that we now I've got a cut out of our budget. That's what that how that looks. When you say we lost students, that means for me I've got to reduce the budget. Um to better understand the regional
trends from our surrounding counties, I reached out to them, but several counties are on spring break, so I was not able to get but two counties. Yeah, I got C County um they're down 41 students from last year and Holmes County is down 87 students. So, it is
not just us and I can tell you from uh again I'll say Miami date um the largest in the state um they're looking at closing I believe almost 300 schools in their district county whatever um due to
finding the wrong so it is not just Liberty County it is all over the state um when we meet in our finance meetings this is what we wanted to talk about a Yes. >> Is this a net figure or are we looking at just loss? In other words, are the
the individuals that are coming from outside of county into our schools? Are they being factored into this total? >> Yes. >> Okay. So, that's that's every kid regardless of if they live in or out of county. That's every kid school. >> Correct. >> Thank you.
>> One thing, you know, Katie and I talked about the chef as we was going through it. Uh these are not just homeschooled kids. These are Yeah. Uh believe it or not, there's a birth what what's the proper the birth rate for Liberty County. Uh each each county has that
it's down. I mean the actual birth rate. So you know you may have a class a senior class um one year that's got uh you know 90 and then the next class has got 70. You know you lose a big class and you don't replace it with a class that big. uh your income in that I think
was it last year or year before the eighth grade class was extremely small. So you uh it affected the high school numbers big time there was probably 20 or 30 less than that and this this can can fluctuate if you go back 20 years you'll see a lot of fluctuations you'll
see a lot of a lot of that but that's where we're at now uh with the low lowest it's been in a long time. >> Yes. So, two things just side note for you. Um, where where we're down 87 students and
and that means cutting the funding or reducing the budget. Um, so typically I would base the budget off of these numbers and build the budget for next year, but I'm uh hesitant to do that because I feel like in August we're
going to probably lose another 60 kids. Which means if I base the budget off of this number and we lose 50, that's $500,000 right off the bat. So I am taking that into account when we do the budget and trying to go ahead and just
take that out so I don't have to come back and you know we're not as detrimental. Um all the other come back. Any questions about this? So there's a couple ways we
can figure on kids that go homeschool through PEP. We actually get some we get a list and Manny's able to provide that so she can say there's x amount of kids that have already signed up for this the the empowerment scholarship. Um but Katie hit the nail on the head. The the
real way ultimately is August when they are here or not here. That's that's where you really know cuz uh there will be some that will not go through that program and that's where you have a true number. >> Yes. >> What's our magic what what would you say our magic number? This is going to be
one out there. What's our magic number financially with students before we have to do like Miami Day on and close the toe? >> Yeah. >> Get that teachers for you. I mean, we'll try. But you're going to find out. I
mean, you still got the same bill. I'm just saying where's that number? >> Yeah. Yeah. What would be that magic number to say, hey, this is going to or >> like 150 kids here. Does that do that constant? I don't know that.
>> I would I would I would say obviously because the way our county is set up, you never want to close a school, but but you know, if you start to get down to to 100 kids out of school, that's that's a real issue. you know, because to keep, you know, the cost to keep the
the electricity and the heat and air and all that stuff would not change based on the kids. Um, that would be that would be a constant cost whether you got 200 or 100 kids. But, um, I I don't think you're ever just because the way our county is set up, I don't think you're ever going to get to that point. Um, but
I I tell you another very similar situation be car over in Calhoun County. you know, car way out in Clarksville, you know, but that serves a community out there. Cars about 200, I think they're about 205 kids. I think Daryl told me 215, something like that. But
that's 215. They don't have to bust into, you know, into another another thing. And if you know there there's some there's a lot of academic um studies, one called Philadelphia study that that is very very succinct about
kids do best at schools closest to their home. Um, so that that'd be a huge I think I would never want to be a part on closing any school on e anywhere. >> But if you get down to a certain number, you have to make hard calls when it comes to, you know, maybe closing wings
of buildings down, >> getting rid of staff first. You know, >> what do we do? We know numbers in the last few years of um total employee count. I'm assuming through natural attrition there might be >> um >> individuals that have not 2425 we had
205 this year we have 199 >> and we have we are absorbing have absorbed >> positions this year too there's two pair of positions I know we absorb >> well when I became superintendent we're about 220
so we we we do that very individual so in other words we the the logical trend of this is it would be slow not quick and there would be natural attrition would take place, not us having to say, "Hey, we're going to cut five teachers."
>> Good question. That's a great question. So, what we'll do now s the week we come out from spring break, we get our directors in the room, and it looks like March Madness. We look like we got basketball uh, you know, brackets up there, we start looking, okay, Carrie Summer's class is now going to this next
grade. So, we start looking at, okay, we got maybe three sections here, maybe four sections here. Do we need four sections here? If we only need three, then we may take that teacher, put it where where they're needed, or we may have to make a decision and we don't need that teacher. Um, and so if you got a teacher who's leaving somewhere, then
maybe that person goes into that that spot because you always have teachers leaving. That's kind of the way we do that. You play a you play a game almost of trying to figure out where to plug plug the the leaks at. Um, and so you always have teachers leaving and and that's the easiest way to say, "Well,
now I don't have to get rid of a teacher." We we've been blessed not to have to do a reduction in force. Um and and I hope we never do because we have teachers who leave. U if y'all have been keeping up with Jeff the intent and return stuff. That's that's one way of
we already know right now teachers who will not be coming back. So we take that information, we get our numbers, we go into that room and we don't come out for about two days and we start making plans on staffing staffing plans on what who
okay how many teachers are we going to need? Who are the teachers do we have? Then we look at the certification things and then we start trying to plug in those to make sure everybody's we're getting you know that where number one where they want to be hopefully and where we need them to be and and make sure we uh cross check all the boxes for
certification issues. So far we've not had to let any teachers go. But now let's just say a scenario Mason that you got down in August and 200 kids not here. Not going to happen. But just as a worst case scenario, you you would you
would have to do a reduction in force. You would actually uh I would ask y'all to to pass that that you know, and that's a statutory thing. We need to do a a board p pass a reduction in force and I'd give you the justification why we need to do that. And then we'd have to tell somebody even though we had done
sign them to come back work for the 26 27th school year that their services are not needed. And we there'd be a fair way to do that. usually, you know, last one hired, first one fired, so to speak. There'd be a system for that, but we haven't had to do that just because of
teachers needed and we've been able to plow holes >> or retire >> or retire retiring teachers. Exactly. >> So, um, I want to just mention this to you. Um, DOE put out like a five-year study plan. um they have a lot of things
that factor into this but for Liberty County they are estimating that within the next five years we will lose 175 students that is huge still to us um so it was a little bit like eye opening to me I mean I know you have people some
students that they leave they move whatever you have a little bit of fluctuation but when you're talking about over five years we're losing that or more that that that's a little bit ner they're racking honestly Um, so I just throw that out there to you. Um,
businesses now where we might not here and beyond have this issue as much, it is now and every year but almost every day occurring in all county districts at this point, especially with Detroit school stuff that the governor pushing.
>> They're still pushing. Y the um I'm just gonna offset this but the financial impact of student enrollment from 24 to 25 to 25.6 we lost 87 students that is almost a million dollars that in declining revenue from
our FSP that has to be adjusted. So, how are we planning for the next fiscal year? And Mr. Betty already um said a little bit of this, but um under the direction of superintendent, the leadership team will begin meeting in April to review and align the staff to student ratio. Um so that so that we it
it does make a little bit bigger class size, but we have to do that in order for us to keep the positions and so forth. identify opportunities to absorb positions where we can, whether they're teachers are leaving, whether they're retiring, whatever it is, and prepare
for the likelihood of continue funding reductions next year. And we also plan to increase our efforts in advertising and recruit students to attend brick and mortar school, to attend our school. Um, that is vital. That is that is a vital thing that we all should be doing. Um,
every time I hear someone say they want, well, I'll just go home school and I'm giving this big lecture. No, you're not going home school because every time that somebody walks out the door has $10,000, I'm losing. So like I, you know, we really need to push and promote that um to have our kids in school and I I think our schools are great and um
when we have a record of being a district for seven, six years, I don't see how you can say don't want them in school. Like it's it's a no brainer in my opinion. Um, so that's it for the PowerPoint, but
um, I'm just going to look over your questions that I was given and just if I didn't touch it, let me just go through real quick. Um, okay. I think one of your questions was, "Do you have any concerns regarding our
current budget? It states we're at 59% of the expenditure report, but will we need any budget amendments in the upcoming months?" Yes, we will have budget revisions/ amendments later in the fiscal year because of declining student enrollment, staff reductions, and expenditure that will be reduced
that have not been spent. This is to align our budget with our state funding in 40 cal. We anticipate declining student enrollment for 26 27 and we'll have to plan accordingly for that budget which I kind of touched on all that. >> Now let me ask you a question because
this is where we differ too with the from the state to the to the district roll over money. I mean we're going to take that roll over money. We don't want to give it back. That's what I'm saying. Procept the feds. I mean now the feds if you don't use it for it. Huh?
>> On federal grants, we roll forward. >> Okay, y'all a Okay, we're roll. See, we weren't able to do that. >> Yes, we can give it back. >> Um, but and we roll forward the rest of the money >> on general fund. Yes, we don't have to get it back. >> Okay. Okay.
>> Um, you had a question. What's the plans for incoming funding we are scheduled to receive before the end of the year or end of the fiscal year? Um, and your question was about portrait money. The portrait money is nonrecurring money. So, it's going to go on the general front and it will help absorb what we're
having to cut basically. Um, I don't know of any other specific funding that we're going to get coming in. >> So, it'll that's kind of a question for Kyle. Do we have any plans for that money? And do we have a certain amount of time to spend that money? I know we not got yet.
>> Have got it. >> So, April, May, we're supposed to get it. >> Well, I hope before May. They they've told us end of March, 1 of May. Um my thing is is where where we have taken losses this year backfield to back fill with what we've what we've
had the pay out and because of the loss of students. >> Uhhuh. >> You got you know she showed thing that we're down a million dollars. Right. >> Well the this year's budget was based on the previous year's numbers. So we were we had a reduction in in students. So we
we we're will backfill with that money as much as possible. It go general fund. Yeah, I know. And my question >> then you don't have a time limit to you that don't >> we don't have a time limit to you. Okay. Because you know we've got some projects that you know might need to be might be
important and if we're running right now you know on what we even losing you said 10% I believe in a previous meeting or something told me um you know if we're running and and we're not in dire straits you know that money would come in handy for some of the stuff that we
need. you know, we've got >> So, so, so my my my desire for that is to make sure that we got number one enough to operate the school from, you know, obviously your 70% covers staff basically. Make sure
that we cover that >> based on what our needs are. >> And then, uh, as we put some in the capital projects, that capital money stuff, then we can address those projects. Some of those things we do from year to year, but so right now
we've been very intentional. One year get a legislative appropriation for a bus, next year pull it out of capital next year. They don't want you to do back toback and and I was going to do another bus this year and we said that and I got coached on that. Don't do that. You can't. If you do that back toback, you're not going to get any
more. >> No off. >> But if you do it every I am too. It we're the only district in the state that's been able to get a bus out of legislative preparation. So I was I was told not to do that. So I'm I'm coachable. I can do that. So but I will
absolutely do it next year. >> So So that's an example of being able to look in the future what you can do with your capital money. We do have some things. We got some repairs and things coming up. Sometimes if we look like it's going to be uh and this will be more when we get a clear picture coming
into the budget. Um, if if we can limp a year and use some capital money, it'd be cheaper to limp than than I'll give an example. Is it is it cheaper to pump that thing out at Hosford rather than replace the whole thing for a year till we can because we know we won't have it
this year, but we can have it in a year. That may be an example. Not that that's what we're doing, but that would be an example of saying we can't afford it this year, but we we'll go ahead and plan that for two years down the road. Do we have a and I know I don't want to get off finance, but this is finance
because it's money. >> Do we have any type of budgetary quote right now on what it would cost us to get that done? >> Kevin Kevin's got Kevin's got a quote on on the the septic d. Yeah. Yeah. So, the whole system would have
>> 600 something. >> Yeah. The whole the whole system would have to be redone. >> Okay. >> Um and I'm not so sure that couldn't be an appropriation request as well. That's what I'm saying. And I agree with that. That was the very first thing on I think it I think it very well could be one
next year. >> Yeah. >> You know that that the bus as long as we can keep it under million dollars. >> Get what we can get right now. >> Oh, I agree. No, no, I'm saying >> this year. So this this year for asking for money, um I was told anything that
had anything on rural districts were going to be highly scrutinized. So there were about three districts that asked me for my track had how did you get a track re redone and so I helped and they were within PAC I helped them write those
they asked me could I have your narrative gave it to them they they asked me you know what would have came about it I'd say well because you don't have a track now you need to ask for more from sight rail and all that stuff but um Bluntstown's the only one that got in Taylor didn't get in and I didn't
see Franklin So, um, rurals were not smiled on this year on the house side, not by the house members, just by the house leadership. So, that's why ours this year was was rather smaller. But it was extremely important for Ricky, you
know, to get get that done. But now, next year, I was told green light, green light on rural renaissance, green light on a lot of stuff. We don't. So, as far as the sales tax that pertains to capital expenditures for the schools being put on ballot,
when when would the discussion and all that need to happen? >> Um, so the next time you could put it on there would be in 28. >> It's got to be a general. >> So, we have we would have to No, it can be it could have been 26. >> Um, and that's a that's a great
discussion. They they've turned it down twice and second time voted on it was worse. Um I I we need >> I've had numerous people ask you about that as why don't you get in favor of it. >> We need it. >> Well, here's the thing. I
we desperately need it really really bad. But um >> especially if this if the tax is >> I've been told no since I've been in here twice. once as a board member, once as superintendent, and uh you know, at some point you guys say the tribe has spoken.
>> Um and so I you know that that will be a that will be a board decision, but we'll need to make that decision in a year in advance. So somewhere around uh probably June of 27, we'll have to we'll have to you have to do something a year in
advance before you do that. >> So yeah. So if I understand correctly, the concept that is a sales tax, which means it's not just the people of the county that would be having to pay. It's everybody that >> drug dealer that comes through here who better not be coming through here, but
if they come here and go to the dollar store, they they pay towards that. >> Yeah. So benefit is is the the locals receive the the the benefits and dollars of people that live outside the counties to call, >> you know, >> but your locals pay it, too. Well,
>> you go anywhere around there, so to speak. >> Well, I mean, the the big picture is the the better educated, functioning, and contributing members of society who have otherwise known as children. Yeah, that's going to that's going to benefit your community. So, you try to take care of them. But I bring it up because I've
had a lot of people, a dozen probably ask me in the last couple months, you know, about it. So, um anyway, there's there's >> it barely it barely failed. I mean it was it was so close. >> Yeah. >> Um I I don't but then now the second time when it came we you know we put it
but it came on in 20 and then but the problem was I think then is that it was a the county had asked for a fire halfcent fire thing and I think people made a choice between the two. >> They said well I'll do the fire but and the fire thing passed pretty pretty
good. Um a lot of people interpreted is it a new tax? It didn't matter. We did a lot of promotion for it, you know, as far as saying no, it's it's just a renewal. It been on there for 10 years, but I think people made a choice between the fire and that they judge the fire. So, thank you.
>> Um, Jody asks, could I would I prefer monthly reports or having a workshop and get an update? I'll just continue to send you the monthly reports. I mean, if you need a workshop, you can do that. But I just continue to send you what I'm sending you. if you ask any questions if you have it. >> Okay, good point.
>> Okay. Um, as you know, you know, for our policy, the board's supposed to be reviewing this budget every month. So, I want to make sure >> Yes, >> we're following our own policy. We get the reports and and if whatever is easier for you, if it's easier to pull it out of Skyward and you hit a button
and you don't have to transfer, >> it's easier for me to work. >> This is easier for you guys to read and understand. All I have to do is key these in. I take an expenditure and a revenue. It doesn't take you long at all and I key that in. Um, >> so Sky will your new system allow you to
convert to to Excel. So the Sky doesn't allow you to convert it. >> Yes. No, Sky you can convert to Excel, but you you got to do a lot of it's going to be formatting and making it all where y'all can read and understand. I mean, well, can you saw the Excel because I think you're the one that
wants it in Excel, but I said the raw data to you in Excel and it's a lot to do. It just doesn't convert pretty. I guess that's better. So, I have this already laid out. So, all I do is update one column and I >> I'm trying you less fine. It's if it was
something that we could get used to seeing. >> Yeah. you know, and that's that's >> to me this was just easier to to read, I guess, is what I'm saying because if if you look at you look at that, that's easy to me to read.
>> Um I can but I mean it's just a lot of >> it's not rolled up nice and pretty and this looks more like >> the problem with rollups and I'm not trying to you know for I'm talking about for me. So the problem with rollup is you you've got it rolled up. We can't really see.
>> And the only one rolled up is the 5,000 function. That's how this >> There was another one. Hold on. I think it was 6,000. There was another one that was rolled up and I went, >> you know, I'm I'm comparing both. And I I'm not trying to be difficult. I'm just
saying it's now that I have a cheat sheet. >> Okay. >> I might can I can't >> Well, I still can't really see the breakdown of where the who's spending the money, where's the money's going with the roll up.
>> So, okay. So, the only one the only function rolled up is the 5,000. All these others are out and then we roll up the 100. We roll up the objects 100, 200, 300, so forth. Um, so, so if you
roll up the objects, that's describing what because object codes in my world that I'm used to were, you know, you could tell if it was a service, it was a commodity, it was the, you know, there was like only four really. Four. You've
got four. You've got five, seven, three. Yeah, you got a saying. So I think what I may do and it may not be needed for others is just throw me a skyward report and this report and and
then if I have a question you know I can say okay but I can't with a rollup you really can't tell where it's actually been. I mean you've got instructional you see I mean you've got instructional
and then you've got it rolled up here. Well, where what's costing us the most in that instructional? >> So like is it ESC or >> Yeah. break out the 5,000s by those functions 1 2 3 4 5 I can break that out
for you if you want. I would like and if like I said don't work if you could hit a button and send me something like this. I'll just skim through it and go oh okay I see where it's going now. Now I got something to compare it to. >> Okay. >> And this is gonna be like I told you,
this is going to be the critical come November, December when we get a new board member. >> Then then it's critical that they see this and understand this >> and I have seen it before. I just on my
came bless his heart. He was going to executive session where I was and I had to explain. So So he got he did get it right away. not a not a process, >> but he's a budget guy, too. >> But um I am happy to do a budget orientation for any new member or to to
all y'all again whenever. Um I think that y'all agree or just is there something that she needs to I think you gave a new member this and just sit down with them. I love that we're doing it now because now we're getting ready for the new budget. Yeah.
>> So this refreshes us again. So refresher >> true >> and it helps us going into the new budget and you know >> getting ready. >> I'm here to help you. That's what we need to however you know I'm here to serve you and help you and help you understand the finance world. So however
I need to do that I'm willing. >> Um >> one more question I sorry one more question I didn't get answered. >> Okay. >> Tell me this. This look weird to me but this is just me. when the revenues come in
and you got here's your sky. >> Okay. >> Okay. So, when the revenues come in and we've got original budget, I know that we don't we we can't depend on the revenues. We don't know when they're coming in.
Why do we put it in budget revisions? I think um in our world on our side when we vote a budget, it is under budget revision. So I I realize now what you're saying and I guess on for whatever reason it just loaded it under that
because that's how we do it. We don't have an original budget. >> What if you had a revision later on? >> You would see a increase or decrease in that line like it would just say we wouldn't know. >> Well it or we have
>> it does say it has another revised budget column. That's probably where you would see it. Like for instance, that top line, if we took 2,000 away, well, it should show $2,000 less in that revised column right beside it.
Again, that's kind of also why I need to my reports are a little bit because I put it under there how we had it in the budget. You approved what we anticipate, you know, that's just anticipation. So, I put it here and then here's what we're getting up to today. You know, to this date we have that, right?
Um I didn't >> and maybe it's because this is only what this is fair. >> I did not create this is just a report copy from Jackson County that you wanted but I can go in there and you know I don't know that I'll be able to get it under original budget but just know that
the budget revision is the original budget. >> Yeah that's what that's what I was like we >> yeah I have not done any revision. >> Don't I mean if >> I can't I don't can't explain why Scott did it that way. I don't know. I wish
you changed the >> It does make sense that why did it come to just the original budget? >> I just know in our world we do it as a budget revision when we load the budget. That's that's just how we have to do it on our side >> for the revenue.
>> Okay. Um but I think I've answered all your questions. >> So you want to you just going to start giving us monthly reports and and as Mr. has this one before um some months that the board meeting is like really early
in the month uh like this particular last month we had I cannot my staff cannot get everything posted and and processed and me get the numbers before that board meeting so that's why he's given me till the 15th some month like uh April I think the board meet the 14th
I might I I should be able to get to you before that board meet okay but um just know that we're working just hard to get everything heated and caught up, all of our revenue posted, um, cash receipts bashed out, payables, everything board meetings
>> to get we have to review budget every month and I know you're sending us does that does that policy mean that the board it says the board what >> review it monitor the budget?
>> Yeah, you're right. You're not taking action on the budget every month unless >> Okay. So, we don't What I'm saying is until I bring you an amendment revision and I say, "Hey, this this is what you got to take action." But I haven't done that yet this year. I'm just providing these to you. So, as a FYI, you're
you're monitoring. You're reviewing it every month to just kind of make sure we're all >> even though you're a month behind. >> Yeah. You bunch of revisions on here didn't require it to come in front of the board. >> It It's not those weren't revisions.
That's the original. I know it says that there's noitions on >> which one are you looking at? >> Like expenditures under budget revision. You got 200,000. >> That's not a grant. That's a grant. That
is in a 14,000 grant right there. That 14, that last number on that line 1400, that's mental health grant. That doesn't require you guys to to action that. Okay. Just general just a true when it says 000000
at the end. The project numbers all together. That's general fun stuff with you guys. And and always remember when when the when the budget gets approved in September, the final budget, you're authorizing you're authorizing us to be able to
spend within that. If there's any changes, revisions, um amendments, we make those those will come before the board. But otherwise, if y'all and just for example, you say I'm I'm giving, you know, I just we just approved $500,000 for utilities. Then
every month when we get a bill, we don't have to run that in front of y'all. Yeah. Yeah. That's one of the questions I had for her. Does these things even need to, >> you know, stuff like that when y'all are moving around stuff? Does it need to come? Not that. >> Not that. Okay. >> Just the general fun stuff.
>> Just general fun. Okay. >> Okay. U Mason had some questions. Let me just look to see. So your question was do you have typical percent you increase the salary and salary related expenses FICA
etc to anticipate where your final salary expense will be once you pay out the summer pay for the nine 10 month employees I don't know if I answered this so I'm going to direct all the salaries and benefits are um including any increase in retirement health insurance whatever
for Medicare doesn't change um those are budgeted at the beginning of the fiscal year so I already anticipate whatever increase you know whatever we're going to give if we don't give something I anticipate that I build the budget and I it's for
the whole year so I'm we're the whole year of this year does that make sense >> yeah so that does make sense and my question regard is really not necessarily in the well it does pertain to the 5,000 fund but it's the the
totality of it all so if we look at say on the revenue side the actual revenues receive the expense side the actual expenses for 66% of the year. We're $1.2 million ahead, right? But we know that that's not the case because we're going to have to pay out
>> six payrolls to run June, >> right? >> Which is three for the instructional. >> So in other words, help me if you don't mind please to understand I I would like I would feel comfortable personally if I looked and said, "Okay,
we're 1.2 good." I know it's going to be another million out. Or if I see we're 1.2 too good right now, but we have another two million that's going to be out the summer. I'm going to be okay scratching my head kind of. Are are we expecting to receive more revenues or they'll just delayed where we where we
are stand? >> It's 4.85 million is what it's going to cost pay them out. Like I'm going to use we may save a little of that just because we've saved some positions that maybe they left mid year or whatever >> or leave of absence or whatever, but
you're pretty much going to expend most of that. Well, >> and salaries. >> So, my my viewpoint for sure is salary, but salary is I mean, we're going to see if there's another position to open for a salary, right? So, I I trust you in your calculations and you're going to saying, "Okay, it's going to cost X
dollars for salaries for the year." Salaries seem more set, but there are other things that are more variable that concern me. Well, I don't I don't really have a concern that I want to be more aware of, I think, is for lack of a better way to put it. So, if I see that
we're a certain amount of dollars in the good, if there's some, in other words, if you got $2 million more dollars to pay out, right, and it looks like we're in the good right now, but our variable expenditures have gone up, how how do I know to say like if
another variable expense hit, how do I know to say, I know payroll is going to be x number of percent more when you process it year end? And then I can look at the total dollars and be like, okay, whatever variable cost may have happened, right? Or and it's and and
here's the thought. I'm I'm concerned with budget, but I'm more concerned with actual, right? So, where are we actually on revenue? Where are we actually on expenses and where are we going to fall at year end? And what do we anticipate being in the red or black? And if we're
in the black, how much are we going to increase funds or the red are we going to decrease fund max? really cannot fully answer that till we get done in June. >> So on the set on the payroll side though, so in other words, how many how many payrolls
are the total and then how many more are going to hit right at the end and then if you divide out that percent 11 more payrolls for the year she's fixing process one one more for March and then you got two April, two in May and six in June. So that's 11 more
payrolls we got to get out and it cost us Uh, help me Lisa about 300. It it varies. The end of the month's not as much at the middle of the month. So about five or 600,000 maybe a month for payroll.
>> And then we're going to have one month that has the final month instead of one. The final month will have how many? >> Six. >> Six. So you're at six times 300. >> So while you while you in your mind I understand what you're asking. and you're asking for it to be so cut dry. It's not going to be that way. It's
really I mean, yes, I have a budget all throughout. We got it. Um, and we'll be able to finish. Um, but I can't I just can't project that for you at the moment. And I can't tell you if there's any other expenses we're going to have that we don't know about right now. I
mean, at this point, we're pretty much going to be cutting off >> expenditures. Um, we will have no more 25 26. At the end of April, we cut off POS for 25 26. We don't let them do anymore. It's emergency. So that gives
us time to close out in May. We're closing POS that we need to wrap up and then any federal stuff is spent so that we can get all of our money in by June and just kind of recap and close out the year. So we don't um for the most part
unless it's specific to a a federal grant that we've got to spend the dollars um or your basic utilities and that kind of stuff. We're not going to be spending a lot of stuff other of the other other than salaries and paid payroll. Um but it
it's I mean and these are running it's a month behind. There's no way I can give you up to date you know because we're still in March. I can't give you stuff for March. Does that make sense? I mean I don't know how to why >> I think what he's asking your salary set.
>> Yes. >> It's not going to change between now and >> how it's not going up or down. So >> you got 11 payrolls left and in that 11 payroll what's left I think is okay. >> So I know what you're asking. >> Yeah that that's right. So in other
words the projection of the remaining that we don't see here right the that project because I know if if we are 66% of budget but we know the very last payroll is going to take 15% of budget
right and we're at 50% of where we should be. Well, I know that 50 + 15 is 65. We're at 66. We're we're tracked. >> Yes. >> But if we're at 60% and we should be at 66 and it takes 15%,
it's 75% of where we're at and we're budgeting we're budget at 66. So, we're ahead of cost by say I don't know a little under 10% of our total dollar. So, in other words, the the real picture that I'm asking to for you to help
educate me here with because clearly I don't understand is how do I know that we're going to end the year good? How what are we tracking to say? >> Did it did it on the front end. >> All right. >> You did it on the front end. The projection was made back in September. You took the staff that you had coming
in. We knew what they each one of them was going to make and we we created a budget. So, the projections were done at the beginning of the year. That's how you made your budget. So you you could figure and we and historically this is what's happened. Do you have a little cushion in there? I guarantee she's got some cushion in there, but we're not
going it ain't going to go up. If it does anything, somebody leaves and we don't replace them, it's going to go down. But the projections were made at the beginning to make the budget. So we know I I can tell you with probably 100% sure we're not going to go over $4.8 million on salons. Let me tell you.
So >> now I can't say that about fuel. If we budgeted if we budgeted 500,000 for fuel and then all of a sudden we get this huge increase in the middle of the year that's that that just changed because the what I what I made the budget on has now changed. If I budgeted for $357 a
gallon for fuel, and it goes up to $4 a gallon, which is a, you know, 25% increase or more, then I've got >> lot we lock fuel in. I know there's a there's a >> it is >> well just as example, but >> I'm just using that as an example. But if there was something if there was
something if there was something that changed that that uh if there was something that well the markup the what you're saying the markup stays the same but the gap but the fuel can go up >> can go up but I'm saying yeah we
>> I'm going to stick with that I'm going to stick with that example because sometimes we over the years we've had savings in fuel and then sometimes we've had increases in fuel markup the markup's what doesn't change. >> Yeah. I'm the one that $25 in the program. >> I saw that. Um, so, so that would be
that would be a little more difficult because what I projected in September now had an an external factor that come in that changed that. So, that would be a little little more of diceiness. And again, she's not going to know until the
end because that fluctuates. But she's already made the projections based on current current salary schedules for current staff. It shouldn't go ever go up. So that four $4.8 million should cover all all. So that's on the expenditure side of what we would would
expend. But didn't we say a moment ago we took 24 25 predict 25 26 year. Yeah. >> And if the count comes in for the kids different and the budget we put in for revenue side has changed, it's probably decreasing. And if it decreases decrease
500. >> Well, that's right. So, and if that's the case, then how so you're so what you're >> salaries and benefits. >> I got who you got who you got. You're not going to pull it from there. You can't adjust. >> You got those people there. That's not going to change
within. >> You got less revenue coming in. You going to pull it from somewhere else. You got paid people, >> right? So, in other words, that's why I didn't I didn't mention looking at the salaries. It was the total and where we sat on total because if we know we're going to hit a million less because of
the adjustment in kids, how are we calculating that we're going to be at a million less when we haven't I don't know the percent of what the total t salary pay is going to be at both because we have x number of payrolls to hit and when they finally hit and catch up is that going to flip us from being
in the black to the red. So that that projection of of what I what we know payroll is going to be because it is said it's fixed it's done what they're going to be there right but if revenues drop then how do you say okay when we finally hit payroll at the and that that's the hard part you're going to hit
at the very last after everything's been done for months and then when it hits how do we project that it's not going to flip red that that's all I'm saying is what's the number in general available >> as much as I can from everything >> to I think that's what we're losing
>> luxury. That's a hard question. >> You going to you're going to have cushion in in a lot of lot of other categories by design just like you do at your house. You know, if if you figured I'm paying $100 a month for my utilities, keep your house $100 a month. Okay? But and you that's what you
budget. You you budget $1,200. That's your that's your home budget. 1,200 because I I've spent $100 a month. Well, at the end you you may say, "Well, I'm gonna put I'm gonna put uh 1,500 in there to make sure I cover that in case I have a fluctuation." We do the same thing with this money. You know, you
don't you're not you don't you're not going to do it to the penny. We want to make sure that we have enough to cover it because we know it does it is going to fluctuate >> and and you know, you have a reduction in of students. You start trying to pull money immediately. >> Did it last year, we'll do it again this
year. We'll adjust that budget. we start trying to do it monthly as you see >> well one I think one thing that's I'm just going to say this out loud because superintendent over in Leyon County came out very early we going to cut this we
going to cut this we going to cut this I don't know that's fair real well for him but um you know our superintendent has not done that right now and and I'm not hearing from Kyle that we're in dire straits yet um I think that I think
we've got to lean on our CFO. We've got to lean on our, you know, our superintendent. And I think with these monthly reports, we're getting them and we started seeing something and like I said, I'm not a budget person. I, you know, I talk to me about some laws and
bids and all that other stuff and I I'll help you do whatever I can. That thing right there, I know it's budget and I know he's a numbers guy. Not not Jason. Amazing. But Oh, that maybe I don't love Jason, you
know. But anyway, you know, I think the whole thing with me is get I got nervous because I wasn't seeing these budget reports and I knew that this is our job and and I just I think this is great. I do. I I thank you and I thank you for
doing it right now, especially going into the new new budget year because this brought us back to where we you know we get off we all get worried about all this other stuff going on and then we got to go back to where we you know what what our roles are and it's policy
and budget. And so this brings us back down and say all right now it's time to put your thinking hats on. But when we go in here and we come in here and we pass a budget or we look at the budget, we've got a I've got a better explanation. It refreshed me and thank you so much for doing that because I do
get off on La La Land. I do go down in the weeds as I told Kyle the other night. >> Jody has all I've always done it. I've done it with my accounting staff. I've done it with my my federal reporting people that you know and they all answered me and they're sitting there
going, "Why do you care?" I have to go there to come out the other side and say, "Got it. >> Yeah, >> I got it." So, and that's just me. That's my nature. I do it with my kids. I do it in my finances. I've done it in
my job. And this is my job. Got to go in. I'm going to come out the other side. And then I may need a refresher next year. You know what I'm saying? I'm just being honest. I I mean, >> so I would like to say touching on that that um
>> honestly we I mean it it was tight to get with everything we have going and I'm working with you know course four of us total and finance but it's tight to turn around and look budget but I did make it happen but honestly to get
reports really before January for the year it's not going to give you a good picture because once again Kyle touched on it we don't have revenues that may not that we thought might get November but we're at the end of December trying to get so to say I'm going to get you from September October November December
I'm really not probably have you budget these reports at that time frame because a I'm trying to close out I'm trying to roll over we're trying to load budget we're trying to get everything going so give us can you give us in accordance with policy can you give the board where
we can monitor the budget Um, you see where I'm going? I mean, I know you can't. You're saying I can't give reports. Well, >> well, I can give you I can run expensive and revenue. Sure. Yes. Okay. I'm just
not going to have it all this format at that time. >> Right. >> But it's to you >> for Skyward. >> Yeah. >> Okay. >> Now, and I will say um we're fixed to a new system. Uh we're going from Skyward to cumulative. It is
a Skyward's SMS base to this web base. It is still part of Skyward, but it's just a new >> Oh, yeah. >> new updated. Yeah. >> So, we have a whole new system to learn. We go live with that in mid November. So,
>> you're going to have to bear with us as we switching systems, trying to get into the new one, get it all loaded, rolled, everything. >> Are you doing any training on this? >> Yes, we've been training since January. >> Y'all are training. Are you doing it? So, let me ask you this. I don't know
what the system consists of, but I'm assuming it's accounting. >> Yeah. >> Is anybody else going to be like tapping into our purchase orders going to be submitted through business? >> We have to train every everybody that already purchases Skyward now through POS or payroll.
>> I'd love to sit in on training. I really would. You please let me know because I think that would give me a better insight. probably will not be till closer in the fall, but yes. Yes. >> So, so I'm just I'm just advising we have a lot upcoming changes in our office. So, uh you're going to have to
be patient to let us get in the new system to get the data we need. It's these reports do not flow over to that new system. So, it's going to be recreating some the wheel somehow someway to get >> Well, I think that was that was another thing when we started looking at and I
know it's this is not my answer. I know what you look like and you know I'll tell you it ain't beyond me to say put more staff and hire more staff in a CFO and that's not a popular opinion but I
do know I've been in those seats. So when we started talking about insurance I was like and then finding out and knowing that you got a new system coming that's drastic. >> Yeah. >> You know and I I get where you are. Um,
so you can always scream, you know, you you can scream at me, you can do whatever, but because I know where he at and I've been there. I wore that hat. It's difficult. It's very difficult. You're the no guys. You're not You're not going You're not in You're in a thankless job.
>> You're right. >> Okay. I had a guy tell me that when I was 18 years old, you want to go and purchase him? That's the most thankless job you'll ever have in your whole life. I said, I think I like it. So that's what we chose for our careers. So I don't want to hold us up any longer. I
know we all got jobs or whatever to do, but um >> well, thank you for what you do. Thank you for this. >> Let me just make sure I've touched all of this question. >> Only the last thing that to help you out there. And Katie, thank you very much. I I know you have a thousand other things
to do than try to educate me and teach me a little bit. But thank you for all you do. And ladies, thank y'all. I appreciate it. Um, I appreciate everybody being here today. I sincerely do. Um, I didn't want that to go unsaid. Would would it be a possibility? Would
we be able on this Excel put in a percent? >> Do that. >> Yeah. >> Yeah. Okay. Perfect. So, that that's it. So, thank you so much for all the information. I appreciate it. >> I'm just one one thing that Jody brought up about Le County. Um,
so, so we got a pile of money if y'all remember after co the Esther dollars. Um, got got a couple, it was actually an Esther three, it was three big pots of that money. Um, and it was it was phenomenal. Uh, while it lasted, we
could use it from everything from sanitation to new highback stuff, um, all all manner of stuff. But we were told over and over and so was finance. >> Not recurring. >> Nonrecurring.
Do not put it in in recurring expenses. And I and I'm just going to tell you some districts put it in recurring expenses. They they uh they did raises with it. We were told don't do any raises. If you want to bonus some of that, we were very faithful. I'm I'm
very proud that we we we did buy some things that we needed to buy that was allowable. Um and and we bonused out a lot of it to to the to the staff. I felt like that was the fair thing to do and we had we were very ma managed it very
well, but we did not put it in recurring cost and we very well could have. Y'all could have, you know, we could have all got together and said, "We're going to give everybody across the board raise and stuff like that." And then all of a sudden when it dries up, we couldn't sustain that. That's what you're seeing. That is what you're seeing, not just in
Leyon County, but you're seeing in other counties. And I love those folks over there. But, uh, it it's it was it was spent in my opinion from watching and and listening to areas that they we were flat more told explicitly don't do and they did. And so the the thing is it
runs out. And I think for us we are we've been very careful to be very frugal in budgeting and and so uh I I can tell you that uh you know Katie's committed to living within our means. Um I've I've been doing this a long time
and I've I've been through feast and family. Uh it it it is very uh it goes in cycles. I've been I've been at board meetings where we at the meeting board members took uh 5% 10% cut in their
salary. Administration took some cuts because we needed to come up with $100,000 short of going under that three that 3% and immediately out I mean I just saw teamwork there and we done it and left the teachers and the non-instructional staff alone. Um I hope
we never have to get to that point again. Um, but I but I've been at those meetings where we did that at the at the board meeting where we had people at the district said, "Well, I here look, I'll do 5%." And we just started doing the math right then and there. And it's all all a sudden we could come up with
$100,000 in savings with a pile of people taking board cuts, including board members. And so to me, that's the that's that's what we do. We serve. >> Same thing at Department of Health. >> That was a state agency. We were running low salaries. They said anybody over
$60,000 going to take a 10 10% cut. So we didn't make the salary budget with the Florida Department of Health. So yeah, >> a huge agency. >> That's a state agency and we were only 16% funded by the state. The rest of was federal fund. >> Yeah. So
>> yeah. And see and we've gotten to that point now where we're just so dependent on outside sources for money and then take take property tax equation out of it. I don't even know what that's going to look like. No. Nobody really does. Um, you know, it's got it's on the ballot and all that kind of stuff. And
I'm sure, you know, probably more than likely that's going to be a that will be a popular thing for people to vote for. So, I I don't know what the next, you know, 5 10 years looks like. Um, but, you know, we've got we I want to thank Katie. I want to thank uh, you know, our finance staff. They're they're very
frugal in what we're doing. You know, there's so much we would want to do, but at the end of the day, we've got to be able to to to write the check. And that's that's very important. I mean, I think we've been I think there's been some boxes that we have checked. Uh helping out with insurance premiums,
making sure that uh salaries are addressed when we could address them. Uh I think we've addressed the lower, we've addressed non-instructional, we've addressed uh administrative, we and and each year teachers get addressed. Um and we want to continue to be very very uh
agreeable with our union on that. So again, I wish we could I wish we could pay people a lot more than what what we do. But at the end of the day, we have these kind of situations that make sure almost makes ensures that you don't. And it is what it is. It's it's some of it's
new and we're going to navigate it. Those those that want to be here, we're going to we're going to do our best with that and be diligent as much as we can. come together with us this morning. Thank you for putting it together. >> Yes, sir.
>> Make a motion to journal.