all right so the first item on our agenda is to review the draft agenda for the regular school board meeting on August 1st I think Mr D is going to take us through that okay um all right so we are I'm just going down the regular agenda for this just go down the agenda again I throw myself on your on your T my first go all right so it looks like on uh items D1 and D2 there there's nothing really there um at any point here when I when I think there's nothing if I say there's nothing you say no there's something here just pause and we'll we'll get into it then uh but then in the interest of moving it along on D3 the public hearing to approves advertise modifications to the student progression plan um the advertising has been approved we will have a public hearing and adopt the revisions as submitted I would like to make a quick comment at that and but I'll keep it free because that you know we've heard a lot and rightly so comments from board members about making sure that the things that we have that are front facing with the public are user friendly easier to digest and all that type of thing and so the team that went through thepp this time really took that to heart and and it read a little bit as as older documents often can do you know they get revised and then modified again we take this out we put this in it gets a little like a patchwork quilt a little hky jerky it lacks fluidity so this s the entire thing was redone to sort of speak with one voice uh to really address um our Assets in in the organization relative to to how students progress through the organization and uh there's there's sections in there on parental rights there are there are improvements in there relative to our our El Learners that type of thing it is a much more fluid document I I encourage you to take a look at it when you have time if you haven't already I'm very proud of it it may not be perfect nothing we do is perfect but uh but it was a Herculean effort to sort of cuz that's a monstrosity to go back through that make sure everything aligns the way that that it's supposed to really proud of Mrs Tito uh who's at the you know there's an ESC Summit and stuff today uh who's not here right now but her she and her team really spearheaded that there's a lot of people that worked on it too many to name very proud of that document where it is but we hope that when the board looks at it that you ladies will look at it and see that that's a little bit more what you have in mind so we we hear that we continue to hear that we'll continue to work on making sure that our things meet that standard um on um C1 the Minesota School Board Workshop uh C2 is the is the Personnel consent agenda I don't believe there's any job descriptions or anything in there um C3 the dual enrollment articulation between the school board of Clay County and Florida State College of Jacksonville that's very standard um C4 the approve interlocal agreement between the school board of Clay County and the Rolling Hills Community that's for the swimming so that that our swimmers can swim there I've been doing that for years uh on this uh C5 the approval for purchase of vocabulary.com uh there're in in a very general sense we still struggle as all districts across the state and the nation do to meet the needs of of readers who haven't mastered you know what we would talk about in the the science of reading by the time they're they're you know 10th 11th 12th grade and it's one of the biggest if not the biggest impediments to graduation so we still try to put resources around that as the curriculum person I much much prefer you know tier one and tier 2 teaching strategies in almost every case but not all Learners are the same and sometimes you need an additional tool an additional resource something that can help in this case mostly with with morph morphology and vocabulary vocabulary being a huge impediment as as a student may be able to acquire learning if they don't have vocabulary they can't unlock what's being said and so this this tries to address that by the way again hearing the board's concerns around computer-based programs this limits this to 30 minutes per week not per session not per day but per week and is used in concert with other teaching strategies to try to help uh get these vulnerable students that basic credential that they need to survive in society which is a high school department in state of Florida so that's behind that um uh under the instruction K through2 academic uh the C6 um out of state and overnight student travel again standard material there C7 the professional development advisory kind of the PAC I think we're all familiar with that on C8 uh the request for review or reconsideration of Library materials appeal I would like to take a moment to to discuss that because that's been an ongoing issue that has guarded some attention as we're well aware of the past gosh over two and a half years now um we we rewrote in the in the policy that came forward that this board very wisely helped guide and you know we've had to respond to this issue in ways that other districts in this state and the country have not and we wrote specific language into the policy to allow community members to understand that when the board votes on the appeals the board is in no way shape form or fashion offering an endorsement of the of that author that title the content in the book The theme specific passages the publisher nothing it's not an endorsement of content because there's no expectation that the board members read through all of these hundreds and hundreds of books right what the board would be voting on here and and I say this for the benefit of everyone listening watching is only that to the best of your knowledge the team that worked on this followed state law and followed board policy and if something that wasn't contained in the evidence on that original challenge were to come forward later that provided additional information that would call that book Into You know question or reassessment we would be compelled to look at that title again and so I wanted to make that clear because I know that if I were in your shoes and I'm not trying to speak for you but if I were in your shoes I would have concern that people I wouldn't want to say hey I'm endorsing this book or not endorsing that book that's not an any way what what this is about um any questions or anything further dis I do um so I was I was not aware of this document but I was forwarded a document the appeals document and um I first have to I had had to take a step back I don't know if the board has seen it but I've always followed um what's happening with our new policy very closely and it is a document that has a lot of columns and I'm pretty sure it's from what you guys work on um it has all the appeals on it was 400 and something books if you haven't if you haven't gone through it I have to tell you that the sense of Pride I had when I looked at the final outcome of this document Mr daily because it says things exactly like like this was the complaint where was it where is it going to be is it going to be in the advisory section is it being moved is it being removed for what reason it's going to be removed and at one point this is the kind of document I wanted in addition as we move forward I wanted a document where I and I think you brought this up before where people had a comment box that they could also make understand how many hours must have went into going through that many um challenges and the sense of Pride I have that I think we are probably one of the most successful people in the country at this point when it comes to not only protecting kids but also protecting parental rights and the right for parents to choose what their children read um we should be immensely proud that that we are leading the way now in something that was um very difficult to to moderate through um I think I had a question about when will the statutory compliance team be put together so as we move forward with challenges I understand the policy very well um when will we have a statutory comp compliance team where our school B members will nominate a parent for the the books that your um team is unsure of that will move forward to that part of the policy so that that would be triggered uh in the event that we were receive a new challenge we because at this point we've looked at all the challenge remember there's there's various filters through which you have to evaluate the material that comes in it also Bears repeating I know we' said it many time but for people who don't touch B with this all the time you're just looking at the evidence that's provided on the Complaint Form on the challenge form and so when you look at when that's evaluated initially at the district level is it's does this violate chapter 847 florid statute yes or no if it is it's out if it doesn't but it still has some of the themes that are forward by the board's approved Community standards then that would get that would get flagged as something that we would allow parents to understand that hey you may have concerns might want to take a look at this book we've talked about that many times so if there were a book that or a title that were to come forward that wasn't clearly an 847 and maybe was still a little ambiguous relative to the board of approved Community standards then that title would be would be kicked on to that compliance team haven't seen one of those yet I fully anticipate at some point we will but that that team would be called into action in that moment necessitated by that type of Chan so when will we put that team together because according to the policy we each nominate a parent that will be on um standby I guess until you need them if you wanted to go ahead and have a group ready on standby we could certainly do that um but I wasn't going to pull a team together until we had an item yeah an item that that because that I would imagine that you would have those intermittently if the if the challenges continue to come forward and here 2 and a half years into it I expect them to continue to come forward and so they they would be like to the determining body on okay it's it doesn't appear to be 847 is not clearly a violation of the board approved Community standards what do we do with this title um so I don't think there'll be a lot of those I do think they will occur do so the rubric is in a sense the rubric I'm sure you're all trained to like talk about the rubric together and you have like that common uh base that you need to evaluate from yes ma'am so in your sense that the rubric has been clear enough oh yes at this point to be able for your team to make clear decisions yeah it's a good question um and to answer it more fully so there is in any rubric but first of all the rubric was fantastic let me let me back up and pan out just a little bit because was this has been a difficult issue and it and it has engendered uh frustration argument that type of thing and I appreciate this board very much working alongside of us to get through some what we'll call productive struggle to get to a point where we're in a much better place we've been compelled to get there I appreciate our primary complaintant interest in in in avoiding materials that are bad for for kids you know that type all of that I think everyone's heart has been in in the right place and and through the board's wisdom and in particular yours Mrs Hansen we're in a we are in a better place and I thank you for that publicly and truly um when we look at that though let's say let's say that the community standard talks about excessive profanity well excessive profanity is qualitative it's not quantitative so how how much profanity is that 20 25 30 is it like an average per page or so the when when you get into that kind of subjectivity I can see it will be in an area like that into one of those crevices that this team that that you're referring to would be called into action does that does that make sense so I think I think there and at this point and I think this needs to be publicly said it well and this is a fact this I don't believe this is this opinion or this is a fact no District in the United States forget Florida in the United States has done more to put control in the hands of parents relative to books that they're students can access than Kay County Florida and when you look at the different levels of that and we didn't get there in one step that took a that took a lot of us learning and getting you know involving through this process you know when faced with something that's a real challenge like like we've seen with this or like we had with Co or you know all the things that that this board has faced we do a pretty good job of trying to find the silver lining and come out on the other side with a better product and we have a better product you'll probably find it's not perfect but it's a lot better than it was and through the conversations that have taken place many times here and so parents now understand that you know there's some parenting involved like okay these books may contain that's self-evident when you put on the landing page that that Ethan and his team were able to put together I mean there's a tutorial and all that so as as children start to come back to school in August parents will be interfacing with that and say okay I'm okay with everything okay with a little and you know again we've made it so detailed they can literally pick this book but not these books and all of that and I think this board deserves a lot of credit and and Dr Johnson and her team and instructional materials because to your point just going through those appeals went through all those books once before and then going back through the appeals and some of those those were books that you know previous incarnations of of teams of parents and things have looked at before but that that took hundreds and hundreds of hours to go through that and look at the evidence and compare it to the law compare it to the policy it's a laborious process you know 25 30 35 minutes per item times hundreds of challenges but we're at a point now where where we're ready to to move forward I don't anticipate that there there is a small handful you know two three four individuals out of our 225,000 community members here that will continue to pick this apart for whatever reasons we're never going to come to a point where everyone agrees on every book that should be in the collection that's just not that's not a realistic goal but at this point parents are totally 100% in control as they should be and what I want to avoid now is going overboard to where one parent or a small group of parents could superimpose their value systems on the value systems of all of the others I know this i' I've still got one son in Clay County Schools the other two were proud graduates of this school system and Roger and joy da are perfectly capable of taking care of what my son reads and doesn't reads just as you are with your children and so on and so I think we're in a point right now where I look at it with that lens of being a dad who's very concerned about what his children be and I'm very proud I'm very proud it's not perfect but I'm very proud um so I just have one favor to ask sure um I actually as for the rubric had um examples and not examples that I'm still working on to bring it more current and I anticipate at some point maybe the board can get together and actually talk about our community standards in some detail to to see if we could expand on or make a more detailed rubric but up until that point I'm wondering if you guys could make notes of areas that you could use more clarification sure um because I really would have liked for the entire board to sit down and talk about each section and maybe at some point we can come back and do that to make sure that you know it's what we want I guess but if you're the one reading and I maybe get some clarification just in an email from our legal team as to the um route for appeals you know how that went how that looks in our policy when someone makes an appeal and for you Mr daily I would not mind one day maybe going through if we had um more clarification that would be helpful so so I'll make I've just made a note and Dr Johnson and sus again go through and see like I think what I'm heing I just want to clarify is were there areas that were very clear and were there areas that we need a little additional guidance understanding that the the board approved community standers may also need Evolution and areas that you know I may have overlooked or we may have overlooked like parameters you know should Lakes be included should be included I mean there's there's things we need to talk about as they come up I think absolutely I think it's a great idea I'm very happy to do that and I appreciate I appreciate the opportunity to discuss that with you Roger I put in the notes here okay yeah thank you okay um moving on the C9 the affiliation agreement between Clay County district schools and Eastern Washington University these are congruent with these types of of you know relationships that we have with various school systems outside of Clay County uh C10 the national uh Lewis University affiliation agreement for for school psychology um C11 The District School counseling plan now that counseling plan we've always done it's now required to do I I alluded to that earlier uh but that that's something we've always done but now we're required to bring It Forward more formally that's why you're seeing here now hey I have a question really quick just cuz this popped up in my brain why you going do this our agreements with these colleges I'm assuming that some of that I mean we get material from these colleges correct H it depends on the relationship because these relationships manifest themselves in a variety of ways right sometimes we have relationships with colleges to approve an intern or sometimes I mean there's almost you know if you think of all the different ways we work with sometimes with colleges it's a dual enrollment class so we can have students enroll with those class or we we have someone coming to to offer classes for some of our administrators there's all kinds of ways what we do is when we when we broker a deal with them we're required to bring forward uh the the details of that arrangement for the public to look at okay I was just curious just making sure that some I know it's dual enrollment so technically they're college students at that point but just making that sure that it aligns with Florida's well do enrollment those those are those are colleges like those those credits are they're given national accreditation typically going give you an example just a personal example because I ran into it as a father when my oldest son went out of state he was graduate of Fleming Islands Ace Program but he took some AP classes and he took some dual enrollment and when he went out of state cuz Florida typically accepts all the ace programs he ran into a lack of familiarity with some of the ace classes they took all of his dual enrollment and they and they took the AP class but the dual enrollment was that was a slam dunk that was like okay we're taking all of those I was really surprised because I you know I I I I thought the ace stuff would would carry well well over you know and this it was the dual enrollment so what I've seen is that the dual enrollment because there's a national accreditation process is reciprocated almost everywhere and so that's something for those of you who have children that may go out of state you know it's something for you to think about you want to package those things together but um yeah the duel and enrollments are are nationally accredited typically and who do is our dual enrollment articulation agreement through St John's University College well we have a number of different ones yes ma'am yeah so we we have them with Santa Fe we have a we have we have Embry Riddle but like the uh the Drone program and the program there so and we're always trying to look for additional ones because the more that we offer the more the more opportunities because students as you guys well know they're not it's not a cookie cut approach each like my own three children operated very differently and therefore their academic needs were very different and so we try to provide as many resources for families as possible you know I'd like to see more 5.0 dual enrollment RC courses you know can can we work with Jacksonville University or someone like that who offer those things so they can get those credits and keep their GPA High all of that there's there's we're always looking for opportunities to bring in different um um platforms for our students because they are going in a million different directions and this is coming from somebody whose son's about to start high school so we haven't walked that road yet but dual enrollment courses can they be taken online oh yeah absolutely in person online or on campus depending so yeah so if you have if you have a for example an English teacher who has a master's degree in English that English teacher could then potentially link up with that school that's offering that credit and teach that course on campus other times students have to as you know leave campus and drive over to Santa Fe or St John's or whatever your the nearby one is or take it online so yeah there's all kinds of options M sure anything else do you know um first of all the the the standards if you go in and look at the standards I I appreciate the the proactive Voice versus waiting for a guidance counselor to have someone who already has a problem just did something go see a guidance counselor the whole thing was very proactive um do you know when it come I you may or may not know but the when you're looking at the comprehensive program calendar does that include the mandatory um videos or topics we have to teach from the state of Florida are they actually in here by month I guess is what I'm asking so yeah I would ask is is is Kelly here yeah so this because remember how like parents want to be notified what their kids are seeing is that included in here well I'm going to defer to well John's appears so I defer the people that do it all day long every day rephrase my question so I've had a lot of conversation about um it's a it's a great plan I had a lot of conversation about making sure that parents understand the topics that we are doing the I think there's seven mandatory we had um sweet 360 when I was teaching to provide background to kids on those things were mandated to teach right are those when I'm looking at the Junior High um program calendar are those topics in here will they happen at a certain month when because that would be a great way if it happened every single year the same month parents would know what their kids were to see if they didn't want their kids to see it uh what's your thought on that yes ma'am so the required instructional pieces are actually implemented by classroom teachers not by the school counselors we don't have enough school counselors to touch every student that many lessons but it's under their the counselor us should come in and teach us how to do it right so the counselors are going to be overseeing the implementation of those lessons with through this the teachers yeah um what we do is we provide as a consult as a resource if a teacher has a question about a topic that's coming up most of them are not real in-depth um but what the counselors the lessons they do are the ones where it's a little bit more counselor specific that it wouldn't necessarily be appropriate for the teacher to have that conversation um and then we also try to to develop lessons that are School needs specific so like we have a comprehensive calendar as you've said um and so we we both this is Aaron Cologne sorry she's my elementary counterpart I'm tab the John's for those of you who don't know me um I handle the secondary schools um so the school counselor calendar is a supplemental in addition to the required instructional fece so that the counselors have a chance to be face Toof face with the students the students get to know who their counselor is so that we can have those conversations that are a little bit more counselor specific versus the more General teacher topics but so do those topics that we are mandated to teach each year fall do they are they like in charge of it or is it something not it's still it lives within like climate and culture so I mean that's the department that we fall under and so we have a little bit of help with like as far as developing the calendar for that um so that hopefully it's aligned with you know General things that most schools are doing so it does stay the same most of the time but to answer your question the principal is ultimately responsible for making sure that those instructional things are are are implemented because as a school counselor I'm a peer with a teacher not a supervisor so it's ultimately up to the school principal to make sure it me serious topics like suicide sex trafficking I mean just to throw that to a teacher here you're going to do this sex trafficking lesson today is just um I can think it's one of the things I've really been concerned about I you may or may not know the story but when I was teaching sweet 360 I it was my turn to do the suicide video and one of the girls in my class had tried to commit suicide this summer and it was a m deal that the parent didn't know and so I have been really struggling with how Klay County can make aware before we show or the teacher teaches that and I was hoping there would be some kind of like a every month we're going to do this or every every it's just not part of the school counseling plan because it's not the school counselors directly implementing and is it something that teachers can share with families or schools can share with families to make sure there's no surprise like I wish you would have shown my kid that video yes ma'am with that calendar is going to come a parent newsletter that will go out each month that will detail what topics are being covered so that way they know ahead of time next month these topics are being taught and it's it varies slightly by K5 68 and and 912 so those parent newsletters are already created and they're going to be embedded within the calendar that comes out and I'm suing the new program which is now going to fall under seven mindsets yes when will those programs be available or we're actually doing training next week or next tomorrow um and then so that will roll out out and can school board members um have access to see the program absolutely yeah okay thank you on your schedule does it show if if the counselor teaches it or if the teacher teaches it for elementary school it does CU there's more counselor driven um lessons at the element well K5 the requirements are just a little bit lighter than the 5 hours of mandatory instruction so generally the school counselor would do again the trafficking lessons and what was the other one yeah well I think teachers can do that one too um we haven't really left up up to the determination of the principles at this point but if that's something that needs to be considered to designate which ones would be school counselor G I mean that's well I think I mean I don't know maybe this is my medical coming in I think that some of those topics are super sensitive and I'm not saying that teachers aren't capable of doing that but there are certain training or there's certain I would say training that people who teach that need to know um especially because they are sensitive topics I wouldn't personally and this can offend people all day long but I personally would not be comfortable with teachers teaching suicide and drugs and um teachers are not comfortable and sex trafficking to be honest with you those are super sensitive subjects and I don't know if maybe if there's not enough um counselors there if there's not um a way that we can maybe and they're going to knock me out for this but maybe getting our dare programs in or or something uh as far as another program to teach substance abuse to cover that or check that box um but I just me personally and knowing teachers personally there I I just think certain subjects are very sensitive and I don't think it's appropriate to ask teachers to teach suicide and sex trafficking and drug abuse I just that's me personally I don't know how the rest and so to miss Skipper's Point honestly I know many many a lot of teachers don't want to do this okay that is true when I taught you would hear teachers say hey I'm not doing that I guess I'm along the lines of thinking about eventually I know we can't make the world fix right now having designated people at each school that can be I don't know if it be your department that can be given the skills they need to answer questions to understand if a student's having a problem so for instance when I taught English we do a lot of this through character development right we learn a lot about right and wrong through themes and novels I would have volunteered um if we were doing bullying I probably would have done it through maybe Touching Spirit Bear for instance right so there are teachers that I think are very well suited but I also think it should be something we should be looking forward to to having a certain set of people that we teach at each school that may be the ones to do maybe group teachings on the subject by grade or something so I brought it up for that reason um but I'll also add to this as a emergency room nurse I had to have special training on sex trafficking like I actually had to go in and have a course on what to look for what to say what to do and I know that it's a little different but at the same time they understood that it's sensitive information and that was for every hospital I worked at that wasn't just for one particular hospital so that's why I'm saying I'm kind of not alarmed but it it it sends alarms off in my head that we have teachers just everyday teachers not again not downplaying them not thinking that they they're not capable of this but again I had to have special training for this and we're just sending teachers in and say hey read this tutorial go teach it I mean especially the backgrounds of these students not everybody has the same family as the next person and if they are exposed to drugs or they are exposed to any of this you have to be very careful how you present the information um and tread lightly with certain students and certain individuals so I just I think that's something maybe that's just me again I have some um so one we do we are trying to provide training for a team at each school for the implementation of these lessons so they will have a contact there and the school counselor is usually involved in that team um but then also the lessons themselves are developmentally staged to be appropriate for a teacher to implement um unlike you know like your emergency room training the the the depth that that training went into is not going to be the depth that the the training is required for the teachers and then one of the other reasons why we have more of the these um consistent lessons that are developed by like right now we're switching to base versus S 360 is so that there's a consistency in the language and how it's you know being discussed and the words that's that are being used and some of those things that you're concerned about as well but then you also have children that that that's where I go back to where some children are exposed to something completely different than the next child so when you have somebody presenting what looks like basic information on drug abuse or you know and it's on a level that's here well this child has been exposed to that so they're asking questions here and then it puts that teacher in a very awkward situation who hasn't been trained to then now have to address this one particular child now the chances of that h i mean well actually it's going to be pretty high it depends on the area of the schools but I just would like that to be on our radar and again maybe it's just me being overprotective from a different mindset but I think that um like you said certain individuals should be trained on this absolutely and we want to layer in the scaffold of support so like every teacher in the district goes through the youth Mental Health First Aid training so they can recognize the signs of when a student is maybe being triggered by a topic or a conversation other different than others so that they can know what next steps and how to quickly refer them to the school counselor um without having that conversation in the front of a classroom would you would you it be possible to if it's impossible ma to select a couple of samples like a third grade a sixth grade nth grade like what that looks like and share with the board members so that they can they can take a look at what we talk about Scaffolding in like developmentally appropriate you know that type of thing because it because I you know it might I'm guessing I'm but it might be something that is digestible or maybe not I'd be curious to see that absolutely and I think to your point I think you're asking really about those follow-up questions that students will ask in the comments that they'll make um and I I do think that there's place for school counselors to help kind of coach and guide teachers on what would be an appropriate way to respond in that situation and thank you for sharing that I'm going to get you in contact with Miss cologne or with Miss Jones um and then we would follow up so I think there are systems in place to support our students obviously we want to do that always um to that to that point you know there are so many things that teachers encounter on an everyday basis whether or not we're talking about you know some a specific module or not that that students bring from their own life into the classroom well and also I think it would make a for me we have professional development right we do it every um pre-week of school starting right I think it's an area that could be completely developed into um there are veteran teachers who have had everything and some of the same things they offer every single year I uh Don't Laugh Mary you know what I'm talking about so maybe it's an area of professional development that could be widely expanded on and what I mean by that is I can tell you right now that if we had genuine sincere like had a workshop on how to really handle bullying not the stuff you get in a faculty meeting about how to handle bullying not the stuff you get in your procedures on how to handle bullying but I I actually think when it comes to mental health we could offer professional development on those days for teachers who are who no longer really need that type professional development like a scaffold system I talked about it right you all know and I know and I know Miss B still knows teachers who can already do this academic portion super well but we could use them as leaders in mental health and I think there's a huge opportunity for us to expand that professional development and into problems that our kids have like bullying so self-esteem you know apathy to to actually start really teaching teachers and in depth who want to learn about these things versus uh how to use um you know a science program and to add to Mrs anon's point that that for those teachers who are not at that level of of attainable Mastery right they're not looking they're not ready for that next step we we always punt to like and and you hit on it I think perfectly that's a great question to the student let me put you in touch with I remember even like as as an assistant principal I I can remember this this one day and I had this situation and it was so far I I I remember going home with my wife and saying I'm not trained to deal with what I saw today but we had we had a gentleman on campus who was our sap counselor who was and he was amazing and he came in and saved the day but I knew that I was poorly equipped but I also knew someone in the in the school who was perfectly equipped and sometimes that's it we if we can't get everyone to Mastery can we at least make sure that we know who the points of contact are so that we can refer people to to those individuals right cuz we have people on standby ready to help the kid with the tough drug question or whatever may come up in in the class but but to Circle back on the back and I think we'd all maybe like to see a small sample we actually get access to the those lessons tomorrow that up and get that out to you um but to Circle back to to the plan itself this is you know intended to show like how can school counselors step in and help um on a wider basis on targeted groups of students and then more on individual cases so that's really this is the details of what that's we certainly support that mandatory instruction this is how the lay the additional layers of that cake well thank you thank you both for for being on hand to answer those questions and for guiding this and we know it's a lot it's it's been more than it was before like everything else but we we we really appreciate you both than thank you right all kinds of groovy stuff we got going on let's see what else we have here we've got the proposal on this is I'm on C12 under business Affairs now the proposed allocation changes um on business of parage property C13 the deletion of certain items report uh c14 the bid renewal and extension on C15 um we have the interlocal agreement between the school board of Clay County there's been an adjustment to the cost there uh c16 the interlocal agreement between the school board of Clay County and the town of Orange Park both of those are relative to our security requirements by by Statute uh and then c17 the approval to advertise revisions to safety policies school safety requirements and monitoring thre assessment policy in the district security and response to active as salent policy as we mentioned earlier so much new relative to safety all great all making our our students and staff members safer but a whole lot to put in thankfully we've got a a Cracker Jack team that's on top of all of that stuff moving right along C8 the pre-qualification of contractors um c19 the change order for the Green Cove Springs Junior High uh School window and the HVAC replacement I think Bryce h on this earlier when she said you know we've got building of all ages I was in a relatively new building for many years but the but the H HVAC must have been put in at the the 11th hour because that thing never worked right you know and that was on a brand new shiny building um and so C20 the change order uh for Lakeside junior high restroom I've been in Lakeside junior high many many times in those restroom that restroom renovation long over so Hallelujah uh that one right there and I know that the gator over there are excited that's it's a really good one I was there when the um pipe blew up in that building oh yeah and it was 20 in of water in my classroom we all lost everything they had a big fans blowing out mold for 6 months and I heard it happen again it did last year I went over and saw and and Dustin James the principal and his team this was this of course happened when on a weekend right happened on a weekend and students were coming in for testing thing on Monday and so Saturday night he sent me a picture uh and he he and his assistant principal and and a couple of coaches teachers were there with buckets like but bling but B and then you know and our team got in on a Sunday Clayton Anderson his team came in and did the shock treatment and we got that thing open for business so that is long overdue I know they're excited so so I'm happy for that uh on c21 the change order for Clay High School parking lot renovation another long over that's going to be fabulous Cay Cay is such a great school can I be I need a little bit of a fa lift kind of right and and and it's getting one now and and I'm super excited for the Blue Devils at I keep getting questions everybody's going to be able to park on the first day of school righty hey I'm going with yes they are I don't know where going to be able to park somewhere I feel like they bigest retention P they won at Friday we're adding 170 parking spots aw oh nice wow it's it needed it it really did yeah it's it's good and that area has as you know so much projected growth around it too that could really it could almost become a new school over the next 10 years in a lot of ways and so uh very excited for them uh c22 uh schematic preliminary final plans and specifications for Clay High School's track improvements you know when when you go around the state and you see all the other schools with the rubber Riz tracks and all that we like we should have that sh stuff we went through the budget presentation we know how expensive everything is but that is super exciting too because not only does it provide a better and safer surface for our for our students it will allow us to hold meets and do things instead of farming them out bring the talent here and and uh that that's tremendous um see uh c23 the change order for Clay High School's gym Renovations another another long overdue and welcomed uh uh addition I know that when when I got new bleachers as a principal at middleberg high school it changed the whole I mean look like a brand new entire building uh and and it was so exciting for the coaches and and the players and all the kids in Jim so fantastic stuff there c24 the change order for Wilkinson Junior High fire alarm replacement uh which is a little out date uh see 25 the change order for clay high school's parking lot renovation redesign uh and then c26 the change order for Orange Park High School's Media Center renovation that is going to be phenomenal it's still got that cool kind of 1950s modular sunk living room I just expect like the cleaver family to be in there you know reading or something but I just date myself and and um but yeah so I'm excited to see cuz how do you read in the library there when it's when it's open with a track around it yeah yeah yeah it's it's just the high school that I went to had no walls it was like this like this kind of hippie thing from like hey we'll just like putting no walls and all so teachers built walls with like stacks of books and kids just threw paper balls over that's how we learned uh back in those days so anyway I think that brings us uh to the end of of those items Mrs Gill thank you so much Mr Bailey um fun fact my grandparents attended clay when it was in this building and my grandfather told me a story about football practice consisting of them clearing the trees so they could have a fuel oh wow W so we've come a long way since then doing great things for our athletes I didn't know I did not know that all right so moving on we have item number two to discuss discuss the uh internal auditor um I know this was something that Miss Hansen and Miss had asked for us to Pi up so let you guys direct that so I I prepared something small and then I have something at the very end okay after after discussion if you don't mind um so I recently read an article called publical leadership and integrity and it is by Jeffrey Lewis and Callis and I'm going to read just I promise it's not very long I just write really really big I'm going to read just a little bit from there and then I have a comment but the main reason one for an internal auditor for me one has to do with the law but more importantly it has to do with transparency you were given I believe um our uh lawyers sent us all some I'm not sure did you did everybody get the papers where it shows what districts each person what they do in each district so in this article it talks about integrity integ is a powerful antidote to address the Public's increasing cynicism and skepticism towards politicians one of the primary functions of political Integrity is safeguarding the public trust leaders who prioritize Integrity enact robust anti-corruption measures strengthen oversight mechanisms and promote a culture of transparency with in government institutions Drive public trust I believe personally that Fusion of leadership and integrity are guiding principles to trust we were elected by constituents who in this crazy time put their trust in us and when I say put their trust in US I say the huge responsibility we have for about a half a billion dollars with a taxpayer money I can't imagine and the fact that their children go to our schools um when you conduct thorough Finance audits you analyze data identify discrepancies provide recommendations for process improvements it helps to safeguard organizational assets and prevent fraud internal Auditors play a vital role in detecting and prev preventing financial and operational risks if you went through I can tell you now more than half of the districts in Florida have not only an internal auditor but an internal auditor Department we currently have an internal coordinator and then we have the new position that the board authorized we have two people what we are missing is the key person called an internal auditor I'm going to presume that the board went through and looked at um the different counties and the offerings that they have um sorry I'm just going to get here so the commitment to that continual Improvement and trying to become the best we can be lies in the hands of this internal auditor from initiating an audit to overseeing the process the audit's results and implementation is the board's role to manage the internal audit function it is our job to be the oversight committee for taxpayers dollars in the article the second article I was reading there was a superintendent that talked about I cannot absolutely try to fool you I can't have my thumb on everything I would not be a good superintendent I have to rely on our internal auditor to make sure that taxpayer dollars are being spent the way they could and protected the way they should be protected this is not about having no money this is not about having too much money this is not about pointing fingers at the district office this is about none of that a good internal auditor if you go to Orange County and I had Miss Bonnie oh sorry surprising I I didn't no this is the time thanks so if you're looking at Orange County's website if you scroll up just a little bit so I can see underneath there yeah this is Orange County's internal auditing Department standards protocols procedures benefits this is every single thing Financial impact what they've done with it what they haven't done with it I would tell you this is probably the best you can get and you have the departments internal audit audit annual plan audit advisory committee which we could establish um most of these plans run through where they the auditor reports to the committee and the committee then um talks to the board so most people have an in to it an in between person we would not want an internal auditor reporting to a chair right I mean that would just be out of our realm of expertise however as an oversight committee they have an adult um audit ADV advisory committee made up of CFO maybe principal citizens Schoolboard member and they report their findings in addition you have a newsletter that goes out what did the auditor find where can we be better where are we at risk with our money the newsletter can go out to the community can be posted on the front page um more importantly they have a fraud hotline where any teach it is run through a separate company so no one knows it's Anonymous you have fraud hotlines internal audit annual reports the internal other producers report shows the money we've saved the um areas at risk that we've fixed recommendations for the board as an oversight body internal control tips um report subscribe you can subscribe to the internal auditor reports they if this isn't transparency there is no such thing as transparency and if you click on fraud hotline for instance I will encourage you if you were to click on just down a couple more there any of these you're going to have so much information that you won't know what to do with it if you look at what Miss miles I believe sent for for us all the different counties that do this I was actually surprised at how many counties do this the law does say that the board has a right to an internal auditor this is not word for word I'm paraphrasing um shall at $500 million regardless of your argument of where you are and what this law is we are about there or will be there so I I I'm not going to get in the tit fortat about what makes up that much money however I can tell you it is not if we will ever have fraudulent activity there's a district in Al florid lost $16 million wiring money to a a contractor for a school they're building it is not if it is when and it is the internal auditor that safeguards us makes those reports and recommendations on how to improve our current systems and our current status I had a followup to that but I do want to give you guys an opportunity to talk about it if you visited the links and what your thoughts are and then I have like a closing statement uh I don't know when everybody's done okay yes Mr yeah so first of all thank you for bringing that forward a couple of things just as my two cents whatever whatever whatever there was get it two cents save money is um first of all I don't want there to be this notion that our budgeting Department doesn't already include our district its own sort of internal scrutiny because one we do board policy requires it state law requires it and it starts at the most basic level uh at with the school accounts with you know reconciliation reports uh forms filled out in triplicate you guys aren't copied on Mary K Kirk's uh for uh forms that she sends out to the bookkeepers that I am and I get about 750 of those it seems like uh every month because of your throw nature of the way that accounts are done and I think Dr Lego mentioned earlier some of the checks and balances that she was sort of obliquely referring to in the presentation and then you get Auditors come in and that's how we get the and the Auditors that are coming in from the state are already independent and they've signed off with clean bill of health clean bill of health clean bill of health so sort of get the sense that maybe board members have an area or some areas of concern around which where you know we know we want to take a deeper dive and you mentioned Mrs Hans in Orange County which by the way is four times the size of Cl count it's a much bigger thing so when they hire these people I would imagine without having taken a look I'm seeing this for the first time that those are CPAs and all kinds of other people which cost a small fortune to outfit and so we're going to bring can I just have a point of order real quick U Mr D we have actually gone through this conversation in past board meetings I wanted to open this for board discussion only because it has been three months I the board knows that we have a red book audits we're going through one now that happens every 3 years the board knows that per and gray have an internal audit I know that our internal accounts coordinator runs audits at school that is not the point of the discussion this is the third time I have put it on for discussion and I would like the board to have a discussion about this topic well Mr answer you said that that you were surprised at how many other districts do this I would be surprised if many other districts do this because I know most of them do not because of the expense that is incurred what typically what districts do to safeguard taxpayer money which you but Mr I want to have a discussion with the Mrs Hansen I will not be interrupted well I M Hansen I didn't interrupt to you there are five five voting members sitting in this room Mr daily by Statute we are allowed to talk and no one else is other people can talk if they want you can make an uninformed decision if you would like recognized Mr Dy so he does have the floor I mean this is the third time we've tried I know you're asking me to revoke his speaking privileges I'm telling you I'm not going to I'm going to let him speak and then we'll have discussion as well I'm not limiting board discussion but Mr Dy asked to speak and I'm allowing it and then miss Skipper has asked to speak next and she'll go next okay so that the board understands typically what occurs is that b districts when they want to do this they take a deeper dive they contract out through an RFP an independent company like RSM I think is one that typically does it and they look at the depth and scope of a particular area of work and then they come back with that finding if the finding is Regulatory and we discovered that there are additional things that need to be investigated then they open it up to the next step that way they gradually work through the cost and expenditure of this type of activity rather than going full more into something like that which would cost the taxpayers an additional you know whatever money now if that's necessitated by a discovery of of inappropriate activities or some kind of dysfunction within the systems of processes that's what they do so that's all I have to say but you know I would like people to understand that there are various ways to do this thank you um yeah so last month we all had the opportunity well some of us had the opportunity to go to a train where this topic got brought up and we had the opportunity to talk to multiple districts um about this that we're kind of equal size as well that being said we also had people from the the state we had others um who who encouraged this and it was stated out loud that an internal auditor is not the same thing like Miss Hansen has repeatedly said like I have repeatedly said it's not the same thing as what we do as an audit it's similar but it's not the same thing so for example and I I I hate to keep saying this but had we had an internal auditor doctor's Inlet would have been shut down a whole lot a whole lot quicker I don't think that everyone understands the actual job and purpose of the internal auditor but we had speakers who got up on stage and said if there is anyone and your district and your your area that questions your advocacy for a oversight or an additional oversight to your budget and taxpayer dollars those are the people we should be questioning I do not agree with shutting this down cuz not only that but like I said cuz I'm always and I hate to be this way but I was I'm always I feel like people always try to Gaslight me but for example and I knew this that a couple months ago this was brought to our attention that we were going to have a budget of $600 million okay $660 million okay you can sit here and fight all day long what the State statue says but all of our funding comes from state federal or local whether it's a grant it's still going to be a state or federal it's going to come from those those entities the law states if your budget is over five or equal to or over $500,000 you are to have an internal auditor that aside that aside alog together we just sat here through 2 and 1 half hours of a budget meeting talking about if the mill does not get passed what are we going to do for funding an internal auditor then is the person who goes through the budget and finds ways to save money but they do it every day they pay for themselves by by finding the money it's kind of like our um our lobbyist he's paid for himself he's found us money he's found us Revenue this is the same exact thing and I don't know it's been 3 months normally when I bring something to the board I've already done the back backend research I've already talked to who I need to talk to I've already done the research so I can sit here after 3 months and say I am on the same page as Miss Hansen because I have done the foot footwork I have called other um districts I have talked to other board members across the State of Florida I have talk to individuals and the Department of Education I have talked and done my homework as a board member it is been 3 months 3 months that we still keep wanting to talk about this and here's the thing at the end of the day whether you want to fight this or not we should all at this point understand what an internal auditor is but we still have people keep saying and no disrespect to you Mr Roger but or Mr Dy but we've heard that over and over and over again that is not the same thing this is completely different this does such a deep dive into the whole district and where we can save money where thing where money is actually going and where it should be going um it's another set of eyes and this is what we need for transparency which I promised my taxpayers of Clay County that I would do so I am going to stand here and I am going to advocate for this um and I am going to follow the law so I wrote my my letter with clear thoughts um and I know you all shared it at the last Workshop um but I still stand on that and I again after doing my own individual homework after multiple discussions I am ready to vote on this I don't we're dragging our feet um I hope that the rest of the board members have taken their time to to do the homework and I think that maybe that's part of our problem too is things just keep getting pushed out because people aren't ready um I encourage our board to be ready for things like this especially if we've been talking about it for 3 months um but I move to put this as an allocation um can't make a motion well no I I know I can't make it right now but I'm saying that's where I want toe I want to head to put this on our um agenda for an allocation so I've done research also um what our Legal Office sent us was very helpful to see how other districts accomplish this because not all of them have an internal audit depart Department the ones that are more like our size contract that out I know Mr daily referenced RSM that's one of them I brought up um the one that we talked about at our conference which was ERS and Mr I don't mind putting that up um the response to the inquiry I sent the member I told you guys I would reach out to them and ask for information so the response I got was um they sent me four pages that explains the services that they offer so I didn't think I should send that to you personally so I've sent it to miss onora now that we've discussed it in the sunshine she can send it to you um but just brief overview they um Encompass District strategy planning and Innovation by assessing current resource use taking strategic plans to the next level and helping achieve a high return on investment if you look they look at our financial stability they'll m our resources use and allocation they'll forecast our spending and revenue they'll they'll help us with financial planning and creating better budget processes um under the school funding and portfolio section they'll help us to analyze School level Equity redesign school funding and Staffing models and redesign School portfolios um under School design analyzing course schedules and student experiences redesigning Master schedules and Staffing models redesigning School planning processes and then lastly they address um human capital and uh State strategy and support so they kind of touch on I think a more broad even a broader level than an internal audit it's kind of okay let's let's zoom out and let's look at all of your spending across every department and and what are your strategic plans in your what are your goals in your strategic plan are your is your spending matching your goal right so I feel like this would be a good place to start because it would help us give a scope to the auditor of what it is we want to accomplish with the audit um they did not give me a cost um they wanted it would be a I'm assuming an RFP I can like I said I'll have Mr monora send you the email that I got from them um but I I don't think anybody disagrees or is fighting against this I think it's just there's more than one way to do it but is this is not the same is this well that's what I'm worried about because it's not this is an overview the internal is more specific and it's not you you hire what I think what you're thinking of is you you get a third party auditor who comes in and it takes 2 years to do one Department that's not what that is that's not what we're ask at like Okay so let's look at the the document that our legal team sent us if you look at um call your county they're comparable in size to us they use RSM aola County they use RSM belua County they use RSM and it's not um from what I've read it's a third- party audit that comes in and um does exactly what you're asking for but I I don't know I I feel like maybe we do both because I I think if I'm understanding what you guys are looking for it doesn't sound sound like it's just the nickel and dimes it's the strategy behind it so the ERS portion of the I think the training and the partnership that it would give to us as a board um would be helpful and then I think the RSM um portion where you're looking at actual expenses and revenue in the um revenue streams that we have that's just my thought I it's not that I'm resisting it I just think that there's when I look at which school districts are they have an audit department and all of those Services they are quadruple our size um and there small ones on here too elua same size Oola I mean they're not they're not all Big Orange County is massive yeah but like she's saying and so we have two parts of an audit Department already we're just missing the one person um I'm in front of me I have the same list that was sent to us small and large counties we already have the expense of two parts of a three-part dist um we' have to put an audit committee together it costs nothing we're missing one part in addition internal Auditors can do whatever you ask them to do if you want them to go through and um look at human resources and how you can make human resources more effective they do that as well this is one person it's not a program this is one person who reports for the board looks on behalf of taxpayer dollars and I have to say the fact that two three I think my third or fourth conversation into this over the months it is is very frustrating because what we're looking for is one individual job I have a scope here for an internal auditor I have a uh job description for an internal auditor they're all over Florida we're looking for one person and to form a committee that's it we already have an internal accounts coordinator and the new job which I can't remember what it's called exactly those are we have two parts the internal account specialist we have two parts we have two parts we just need the third person in that department I don't see that as a department though I the internal accounts person would be totally separate well no they're actually all together here they're all together because cash is the biggest area of fraud anyway they're all always connected that is the biggest area of fraud is when you deal with cash and that's our internal accounts but do you mind if I recognize Dr luto are you finished is there more that you wanted to say can we hear from board members first yeah I I've asked twice from the board to have a discussion because if not if Miss Clark I've not heard from you yet and I would like to but if we are done talking I'm going to make a motion I ask the chair to for us to vote whether or not to put it on the agenda for okay Thursday all you have to do is ask for it to be on the agenda you don't have to vote on that well I mean go right there I can wait she we were waiting on you we haven't heard from you about um no you won't no I'm just um a that's their phone you're talking about three different ways of doing audits you've got reviews you've got compilation and you've got a fullblown audit um I'm not so keen on an individual versus a firm because I believe like our Law Firm one person can't necessarily handle maybe the scope of what we want them to look at whereas a firm comes with a a varing degree of experience I know with firms we deal with one Department and we the tax and you know it's just a variety um I know from talking to one auditor when I was at the office you know they stated that we're searching to make sure you know the red book is being followed so a business unfortunately it's a business the size there's so many different areas that could be looked at and we do have a huge Judiciary responsibility that's half of what we do with school members um I am very concerned about all of the schools and the money I still don't believe in my way of thinking I'm not an auditor but I don't think money should be used anymore you know I still go back to Symphony or the zoo no money everything's handled differently and I think it's much easier to record it that way but we have to decide what we want them to look at and school funds um software I would love for them to look at the software and say you know is that something obviously we can make improvements on so I think it's something we do have to seriously consider but there's so many pieces to it we've got to still decide what we want to do I think that's it but yes the auditor will pay for themselves they always do we talked about the scope of work what would they do yeah I mean there's there we each probably have a different I mean this one office I say office does assess District risk management governance and internal control systems assess issues and concerns of school boorder management requests reviewing specific matters when boards request things review existing operations of programs review development of new systems to determine if progress results or testings are consistent with our goals perform value added process analysis provide advaned to management systematically evaluate the district's efficiency and Effectiveness so I think we're maybe many of us are just thinking about the money only side but that's that's one part of the eight scopes of an internal auditor so it's and and they do they're good that they were trained to do this this is what they do and the board directs into what direction you would like them to go and they do it that's that's what they do it's not just about the money or cash or whether you know they follow procedures and they to to make M procedure they they sometimes make mistakes I mean there's been embezzlement found where I've worked that they missed they're you know you've got you've got procedures you have to follow and the job description is huge too I mean they do a lot but we just have to yeah um I feel like I'm in a situation where once burned Twice Shy sort of thing uh a number of years ago in fact my first year on the board we approved a position for the director of the Strategic plan coordinator of the Strategic plan with much of the same stuff in my estimation was going to be accomplished they were going to be looking at how the Strategic plan is produced and not just put it in a binder like this but then how we as a district are meeting the needs of this strategic plan the goals of the Strategic plan how are we best utilizing the finances the programs everything and that went into every single nook and cranny of this district and it was a sham and we got of that position thankfully and I when you say we've been looking at it for 3 months you're right I brought it up at the school board meeting and unfortunately you didn't appreciate that Miss Hansen but in board comments no I didn't and and the reason I did it and I told you at the time that it was for transparency when we're talking about this when this first came up I thought whoa I I feel bad because it sounds like we are and you brought the you brought to point out Miss CL at the meeting you said the idea is to look at where we're going in the future we are definitely growing our budget is growing yes we're going to be over that $500 million threshold soon this year so it's time to think about this to think about that law and you said I don't want the public to think that we're hiding anything and that maybe not those exact words I apologize but you said you were saying something to the effect of we're looking at all of the options to see how we can be best how we can best put this together how we can best utilize these types of services and at the last Workshop that you were at miss gilhousen you were the one who brought up RSM and said you know this is an option I agree with Miss Hansen there are so many different pictures and that's exactly with that um job description or um information from Orange Park or Orange County does it says an internal audit and going through some of the audit committees on this list one of the first things that they were auditing was it te and it was not necessarily for what programs were using but to make certain that we're not vulnerable and that is key in fact when I came in one of the first questions I asked Ethan was how many audits do we go through in a given year for it and he go we are constantly being audited because of the vulnerability of all of the data that we have on the individuals that not only work for us but for all of our students as well we want to keep that as safe and secure as possible it's not I think when when this first came up the idea of using cash and that's exactly what happened to dr's Inlet the opportunity to have cash across a desk that can tempt anyone I used to take cash all the time for snow cone sales and you think about a snow cone sale following um the walk run Club well yeah you might have 50 years oh no honey you got two and $300 because there are kids who not don't just want one snow cone they want two because they are hot and it's it's that sort of thing that I don't know that those simple little programs like that can be cashless I don't know that I don't know the process of going to that extent so I'm what I'm saying is that there may until I you I'm not certain how some of those Services can be met without cash I think that at some point it would be ideal if we didn't have any cash used but in most of the schools that we have there's cash that crosses there's cash that crosses the um the the table at a football game when you pay for a hamburger there's cash that crosses the table when the um the band Boosters club is standing over here saying you know hey you know you may have just bought your hamburger and your hot dog but come over here for a cupcake for our bake sale or whatever so the internal audit a person is not going to be able to they may have been able to stop it sooner but hearing from principls and yes I got phone calls saying do you know that we have to send information to Mary K Kirk every 15th of every month because of everything we take in and we have to have copies of this and copies of that and I just sat there going uhhuh uhhuh and I and some of that I didn't realize to be honest I didn't realize the extent of what we bring in um but it's there and it is it's covered and yeah that that went unchecked and that shouldn't have but it did um but eventually got checked because of some followup there it's I guess my question is if we were to have a POS a person I I like the idea of an outside firm looking at us I like that idea it's not it's not one of us it's not somebody no offense to the attorneys you report to us you are going to do whatever we want you to do if I call you on your birthday you're going to respond because you work for me who wouldn't I also want you to hear I you'll also listen to what I'm saying what I want and you'll try to help me find what I want I don't want an internal auditor I'm I'm concerned about who the who's the responsible person for keeping this Auditor in essence busy it's it's I know of other other organizations in Clay County that have internal Auditors and internal auditor and I know that as there might be some key concerns right now in different programs whatever that each of us we might have five different areas that we say you know I really think we need to look at whatever money or whatever program it whatever it is human resources whatever um but then once those five are done who's responsible for keeping that person working who's the person keeping that that hang on I'm not quite done and then also doing the cost analysis we talk about saving money from um by hiring an internal auditor having our books having our programs looked at that's exactly what RSM it's my understanding would do as well they would look at our programs and say these are the opportunities these are the programs that you're doing this might be where you can tweak and save some of that money so that we would have that that that backup money so to say for other programs um with every program that we do we have a cost as a teacher I cost so much money for my salary benefits whatever I am viewed for what I am used for I'm used to teach students obviously every program is viewed as to how they're used and I'm then judged for the outcome I'm judged for the outcome of my children how my students do on their tests whatever each of our programs is also should be being judged on the outcome as well as an internal auditor would also be used we would need to know the cost of what it would what it would use what we would need for that particular program or position we would need to literally determine how they would be used and we need to know the outcome and there are plenty of counties that have a much much larger budget than we do that don't have that person sitting there but outside firms outside organizations that come in and we can we do specify we say we want you to look at this we want you to look at this we want you to look at whatever the case I don't know that we need to build that position per se I know that we have to have it in place I know technically according to the law and this was brought up by another person and it's the the will and shall sort of thing it's it shall have um it's not a requirement to have a an individual it's my understanding in that position it is a requirement to have an auditor in that position and that auditor could be with a CPA firm could be could come to us through an RFP for the needs that we have it's in school board responsibilities and duties and the actual law spells it out and it says internal auditor well that but okay I we're saying internal auditor but what specifically does that job ENT so I can show three job descriptions with responsibilities from three different places if you guys would like I can share with you the scope and sequence of how it happens I can share with you the actual I wrote a scope that I could give to you by email through someone um the typical duties this is the actual job descript deson that's from most of the websites in Florida this one here is about the intern all the questions that you just asked are in here you have an audit committee the audit committee is made up of certain people it's a very serious job the internal auditor is the expert who already knows how to do those things that's what they do it is the the audit committee that gives on them direction to the board it's one position Miss B it's not a firm well that's what I'm saying the average cost United States is anywhere between 65 and 125,000 for a school internal auditor that's about the price of a school principal in Florida the mean price was $65 to $85,000 does that include benefits though huh is that their benefits package also or is that just the salary cost that's just the the I salary and I think maybe if you look it up it the higher end was probably benefits but a lot of these people according to them if they work like they're doing us as their job they don't take that they are associated or affiliated with a with a firm but this is what we're having a pro see a firm is a bunch of people right a firm is a bunch of people this is a person that prioritizes school board they already know how to do all this it's it's so being over complicated the people they hire into these jobs know how to do all these things you were just asking about it's already set up in these districts as every responsibility the audit committee it it's not hard I mean I went through and I looked most certainly but you had a lot of questions and I was trying to tell you that they are in the documents that were sent to us every answer to every one of your questions are in the document we have two parts of what we could deem an internal account Department we already have two parts for that one deals with all the cash and then the new position the board created okay but before we jump into that I would like to hear from Dr luto because those are her employees like that currently those positions report to her they're in her department so if you're thinking you're going to restructure positions in her Department another person it's not restructured you add an internal auditor and the internal auditor reports to the board the internal aitor oversees all departments actually if you look at this it's just an independent person no but what I'm not understanding is you what you were saying is those two positions that are currently reporting to Dr legutko in business Affairs would move over to the internal a because the internal auditor is like your supervisor I guess like the superintendent of all of all schools so instead of them being in her Department you would want to move those we don't even have to make a department it's just everything if I try to get they're going to have to report to each other because they're going to have to know it but it's just an additional position I think you're over complicating it we are over complicating and I think Miss vola needs a copy of those because in your previous board comments you were highly confused at what it actually did the auditor the internal auditor cuz you didn't even think that they were involved with internal accounts and they are they do so much more and that's why I think everybody's kind of confused in this room that they keep saying oh we're audited we're audited we're audited they only come in and check off a box okay the state does the the third party they check this box I sat through some of those audits honey still they have to check myn in order to see all of the inform they still make sure they still look at all of the internal accounts anyway my point is they look at all of our programs but not in the depth like this Miss baa and that's where you're confused Florida statute fla statute 101. 4212 the school board internal auditor and the staff of the internal audit Department are authorized to have unrestricted access to all functions Records property and Personnel allocate resources set frequencies select subjects determine scopes of work apply the techniques required to accomplish an audit objectives and obtain the necessary assistance of Personnel in units of the district where they perform audits as well as other specialized services from within or outside the district the school board internal order I'm reading from Florida statute the school board internal and the staff of the internal audit Department are not authorized to perform um to perform operational duties they're not authorized to initiate or approve accounting transactions or direct I'm not right there that's what I'm saying people that's what they do so if they were going to work in the internal audit Department you would be taking staff away from her put yes you would because they can't they don't work for the auditor though they just do their thing like they always do it no no according to what you just read the staff that works in the internal audit Department cannot perform operational tasks for the okay fine then they can just request what they need from them but that this is Florida statute and Florida statute is pretty clear I'm not confused Miss Hansen you think I'm confused I'm not I'm not I'm confused about what you mean like they're they're saying it's an auditing Department the person who is an internal accounts coordinator does internal accounts coordinating always not reporting to or doing anything different than prior before the thing is is the the that's one section that's like the cash section right that's the school section the internal auditor has access to all that nobody works for the internal auditor okay but what you said previously was that we already have part of this well I'm saying we have two parts of what one County already has I don't say that's what we have to do what I was understanding is that you wanted to take Dr L CO's staff to form this internal audit department and we just needed the third person that's what you said already have two parts of what is traditionally in an internal audit staff we have two parts already how the board I mean we just do because there's a cash part which is your accounts at every school and then we have this new person that we approved this job for to help coordinate those things so I think the only disagreement that we really have here is that it sounds like two of you would like to hire a person and create a job description and three of us would be more comfortable going with a company like RSM as a contract instead of a direct hire so it would essentially be what the three of us are saying I think correct me if I'm wrong Miss Clark but that's much different I would like to hear see this is an over different this isn't the pinpointed this is this one that's up here is ERS that's not RSM RSM is who call your county uses um it's on your list it was on the list that yeah okay I thought well you pointed to this so that's what I thought you were talking about I don't want an oversight I want an indepth version of this but here's the thing we're sitting here talking about the talking of this should have happened last year technically we're already this year where action needs to be taken so we need to figure this out I'm nobody's disagreeing with that Dr Glo did you have something to add oh yes I would um first I would like to clarify the difference between internal accounts auditor an internal auditor internal account auditor or she's not an auditor she's one of my positions or the department is one of the positions that I hold that helps um account for the dollars and cents or the funding that we receive at the school level that funding is not generated from federal dollars nor is it generated from the state those funds are generated from parents it is similar to um um a department it is a department within the business Affairs division that I um utilize to help keep an eye on those funds we do have to report in of them as part of the red book as we keep talking about but it's it's a it's it's less than I don't know half a percent of our budget of our five over half a billion dollar budget so it's really a small Department that just um does the accounting the bookkeeping of the school's dollars that's received by the parents it is after school activities it has it has nothing to do with our ffp our State dollars and how we spend it for instructional materials or how we spend it in HR I mean you've hired Miss Brenda Troutman as the assistant superintendent for HR she has departments or areas within her Department that manages or oversee the different activities that we are required to take care of such as fingerprinting and such as hiring of staff that is a component of the District budget the uh in business Affairs I am responsible as the CFO assistant superintendent for business and finance to ensure that the funding that we are receiving from the federal government the state government and locally from any of our agencies example our tax office that those funds are received in this district and are appropriately used to fund the activities that we placed in that budget the other thing I would like to say is that um uh those funds again we are all under scrutiny I I am a proponent of transparency if anything else if anything I I think my division is the most objective division in the department in the in all of the divisions because again it's it's our activities are focused in instructional we are here to take care of the kids to make sure that they have the appropriate information they have the appropriate books they have the appropriate teachers that are in the classrooms we have the supplies that they need and those kind of things so you know as far as oversight on the funds you know it is uh I would say that we as the a department my staff has taken every precaution to make sure that those funds are spent appropriately if they're not we are again you've seen how many districts in the State of Florida and other districts that have been accused of of um uh what do you call it um when you steal money embezzlement those types of things right and of course it's superintendent it's not even the board it's a superintendent I know Mrs um Skipper I am trying to explain the difference so well I I don't make it about that no I know I want to say something though I want to say something because I am just I am not against you guys doing whatever you want to do but the thing that really got me is the fact that you all said transparency which I have tried to do over the last nine years the second thing is that she said Integrity that is the one thing I have going for me and I'm sorry to be so upset about this because I from what I am hearing I am hearing that you think this board thinks not every well that there is fraud going on in this District that is what you all are saying you are saying that there is fraud going on you are saying there is fraud going on in this district there is no fraud she to put words and lies in my mouth I never said fraud what I said say fraud Integrity you said fraud of all you said there was other activity that's what internal auditor internal auditor that you want first of all what I wanted to say is the internal auditor that you want you can all have I do not I would love love for them to come in and look at our books and see if they can find anything that is really um not appropriate how we've been spend we have struggled over the last n years to ensure that we can support our kids we have done so many things uh you all complain about air conditioning in the buses we went out and tried to buy purchase those buses we we ensure that air conditioning of is they're working we've done so many things over the nine years and and you know I'm sorry I I could not sit here and listen to what I was hearing here you want this person this person is what Miss Ashley and everyone is talking about they were coming they they are not the experts of how we are spending our dollar wasn't about money it's about internal audits of all areas this internal audit you said yes you said instr instruction you said they are the number one person that's going to come and tell you how you're going to spend your dolls that you can buy pram you can buy this program you can buy this program who going to tell you the expert of the programs that you have what I said written down right here and none of that was that is not what was said I am sorry I just wanted to say I want to tell you the Integrity piece was about politicians so unless you're a politician it wasn't referring to you it was about political Integrity people who take office and trying to do what they said they were going to do so if you didn't understand when I said political Integrity I apologize because it wasn't about integrity second off I have everything written down that I said word for word most of this has nothing to do with money it has everything to do money well some of it is an internal I with all I just wanted you all to understand there is a difference between internal internal auditor and internal accounts auditing oh you know so it's two different separate things those people that work in the internal accounts department is a separate Department that manages specifically the dollars that are collected from our parents that are housed at the school as it relates to cash we can we are revising our policies to where you can have a no cash policy however as Miss baa indicated there are areas where parents do not want to they uh use the credit card system or a non-cash system therefore they are parents you know you don't want to turn the kids away so therefore you will um use uh cash so sometimes there is Cash in there and as Miss Clark says there is no way you I'm sorry no matter what it is how many Auditors you have in place who you have if you have someone watching the cash it is very easy to walk away with dollars okay so the the it's not the Holy Grail of everything but like I said I am as a support for this however you all decide I would welcome I welcome them to come in and just take a deep dive and tell me where I can find money this entire scope has nothing to do with money well and I think ultimately the decision procedures and policies I think ultimately the decision is hinging on the state statute and the amount of dollars that we oversee I think we all agree that the state's pretty clear that our budget reaches a certain threshold so it is certainly not a personal attack on you or your department Dro at all thank you for that not at all and and I think um really the the point of division here on the board is do we pursue an internal person to hire or do we put out an RFP to have uh the service performed so that we're meeting State Statute because from what I understand and from what I've seen from what our our attorney offic that's in us either way would meet the state's requirement um so nobody disagrees that it needs to be done because it's what the state tells us has to be done not because we have doubts about our District staff at all um so that being said as far as putting it on the agenda for um next week if everybody's comfortable what we can do is add that um to our discussion agenda and and at that point in time um we can make take action on whether to pursue a person or um a firm um when I think back to how we did this with the attorney when we went out to hire there was discussion about um whether we were going to pursue an individual or a firm at the time and the way that we handled that was through HR so HR wrote up the job description and um we had applicants that were firms we had applicants that were individuals I'm not sure if if it would go the same way with this or if we would have the opportunity I know districts across the state counties across the state the bccs if there's a service that they're putting out an RFP for will sometimes piggy back off of another County RFP so um there's you know potentially we could do that so I don't know if this is Mr bucker something you want to weigh in on and how we could push this item forward uh yes thank you madam chair so um I think one of the one of the keys is to we have some job descriptions that I think some of the board members yall have kind of gone over we can get those to uh Miss Brenda and we can you know kind of establish that and however yall want to proceed we can have some interviews we could you know you know go through that process and give you all an opportunity to to kind of weigh in and see you know what firm you'll want to hire and um you it does seem like there's a little bit of some discussion about someone internally someone externally but they're you know the districts use both methods effectively and you we can you whatever is the pleasure of the board so and I I do think we also should develop an audit committee I don't know how you guys feel about that but when I look at what other districts are doing whether they have one person internally that's their internal auditor or they use RSM they do have an oversight audit committee and I think that's probably good practice um so I don't know how we would establish that yes but we could do that through a resolution ordinance um we can establish y board can establish that they want to identify you the key components of who would be on that um the great news is we have some great examples from other counties and districts and I think they per the statue I think you have to have maybe someone outside the district on there a member of the public so we can identify what those are create the resolution and get that to you all for you know due consideration so I if you want to weigh Mr Dy and no yeah I will is that we talked earlier about the books having productive struggle and and you know we're not always going to agree on everything and and I agree well if I go back to board member Skipper she said you know we're at that threshold totally 100% agree you you you've iterated that too you know it's my responsibility to point out that before you embark on something it may be beneficial to look at the various options get an estimate for what that entails how much it might cost you know what have been the outcomes um because there do seem to be multiple different Pathways to Embark upon so that just makes makes sense to me at the same time I understand for whatever reason there's an urgency to move this along uh but I think that that you know all of this is we all have the best interest of the district at heart we all want to make sure that we do a good job as as as Dr Lego pointed out for kids and that's what we're here to do so I I think we can we've tackled more more challenges issues than this in the past successfully and we'll be successful with this as well we already have a committee as well for I mean sort of an audit committee um with the half sales tax and we could we could do something similar to that I'm not saying that that's the same comme I was looking at the structure of the audit committees in the other counties and I want to say all of them maybe not all of them had the requirement that you must be like a cfp or a um CPA or have some sort of Finance background in order to be on the committee and we don't have that requirement on the sales tax so I think it might have to be separate from that um so again um in my opinion I would rather do it right the first time I don't want us to have to keep coming back to this so I would really like to um have Mr bler put together proposed language for a resolution or a policy perhaps we might need um for us to consider I don't I don't know that we should vote on it at next week's board meeting if it's not even been drafted yet um and that's that's my feeling on it I think it can wait until our next Workshop so that he can have time to put that together and that we can all five have the opportunity to review it and make whatever changes we think need to be made or suggestions need to be made because obviously we have to do that in the sunshine for us to collaborate on a document Madam chair do we have to when we hire D our firm we did not have everything all together we hired a firm and then we worked our way through it so my question is well no technically in the sense we didn't have to have everything written out ahead of time my question is it's a long process to find somebody if we do something on Thursday and I believe I've already asked for some legal advice on this you don't have to have everything done before we approve to do something we just don't that can be in part of the process so you can get the ball rolling without having all this I think what we're doing is getting the ball rolling we have because in order how V if we're a board I guess I was confused you have to have a job description or um like the documents have to come before you can advertise them does that make sense the State of Florida has one and I have some too so miss gilhus and maybe but maybe you're both agreeing on the same thing on Thursday do we have a something on the agenda will we have something on the agenda that indicates from the board vote that we wanted to do whether we would be going ahead with an RFP so that's my question to Mr blocker I'm not sure if we would need how would what would that IDE we that if if I may mam shair what I would recommend on Thursday if it's the board's pleasure to move forward with this process for the board to give direction to staff you know vote to give direction and then for us to come back with okay a proposed policy resolution but I think it it would take a formal action on the part to direct staff to come back and I'll work with the superintendent and we'll you know with with our HR department we'll come back with you know policy I'll reach atola as well check with them I'm sure they have some internal policies we canic and bring to youall as as a as a reference point but then we'll develop the resolution and and bring it back or but I think we do need some formal direction should we just say um so here we had discussion of internal auditor so on our discussion agenda it would just say establishment of internal audit is going to start the process for establishing internal audit okay you know look at the committee we know what the perimeters are that we can bring back you know that you report back to the the board are you guys comfortable with that yes ma'am can I ask you to write that agenda item may I send you a blank absolutely just to make sure that's the agenda wizard that's legally sufficient in all this I always need your expertise because you can frame things better but absolutely yes ma'am it's on its left thank you anything further on this item all right um questions from the audience I don't see any public members here so we'll skip that uh superintendent comments Mr D yeah so the DR Sanders and her team have the ESC Summit going on at foring on in high school this week and bring it back to something about you know working the hard for kids was able to be over there yesterday and they're probably getting near wrapping up in the next hour or so here but it goes on through tomorrow if you have an opportunity it is fabulous it is fantastic where it took an incredible effort for her and her team to pull that off but um you know for those people to be there and and you know as Summer's winding down and then not going back in the classroom yet and you know to have 500 of our employees in there getting ready to you know have better best practices relative to our our our special needs students is just fabulous so if you you have an opportunity tomorrow to peek in your head I'm sure DR Sanders would appreciate it uh School Board attorney comments yes ma'am just very Bri briefly if I could just kind of highlight in this next agenda item so you all have a unique role under Florida statute is there are times you all said in a quasi judicial manner where you almost sit as judges so part of that is this appeals process so as you all sit there and you'll make a decision really what you're making your decision on I'll highlight what was stated earlier but I'll see it from more of a legal Le standpoint your decision making is really governed by making sure the law has been applied correctly and y'all are the laws Setter in this regard the general public is is generally they're not attorneys they're not trained in the practice of law they're going to have an opinion they're going to State and and sometimes misstate what y'all are doing but y'all in this in this role are making sure that the law has been applied the law that yall have created this policy so I want to make sure you are clear on that cuz I know already the emails are starting and you know y yall doing all sorts of dly things but this is y all following your your role and your law I want to make sure we're all clear on that that you guys have strong legal standing you're not endorsing books you're not endorsing the content contents of books you're not doing anything other than making sure that the law and the procedures that have been adopted the due process considerations are being followed so that's very important because you all done a great job putting this together this has been very challenging it's very difficult to get five people on a board with multiple staff to put together such a great product doesn't mean it's perfect but this is simply validated those Appeals went through the right process or was the right d you know due process element so not go on about that but I want to make sure as youall rece those emails criticizing that again the public often times they're not they're not tasked with the role that youall have to sit in this chair to make those judicial quasi judicial matters and decisions so I just want to make sure there were any questions about that obviously call me I'm happy to talk more about it and make sure that that everything's being followed the other thing is I've asked uh Mrs miles to give you a brief update on the try program as we rapidly approach that that period of of time as we transition to that you have a lot of new change exciting change going on in Clay County we have a a new SRO program in place we have some renewals of SRO programs now we're going into a try program that really since Co has not been in place a lot of coordination has gone on this Mrs miles work very hard on this I'm going to let her give you all a brief update sure I wanted to give everybody an update on TR and see if is coming along um very well I've been working with Kelly gilfoil pretty closely on this we have been very busy doing our research preparing documents such as the letters that would be going out to um parents I've been working on motions for the court proposed orders for the court and coordinating all of that and really flushing out that truancy decision tree that's going to be very vital um and I meet again to for a planning meeting next week prior to our second meeting with the admin judge thank you for and then just one follow along I know we're all ready to leave here but as we keep going through the Neola process there will be a couple of scenarios that was addressed earlier where you'll have a policy that we need to give immediate attention to but then we'll revisit in a few months or so that's not you know duplicate is just simply based on as the state statutes change as the state legislature and the governor signs things in law the district has to act in a prompt manner with the full understanding that we're doing a comprehensive thorough review based on y'all as a board decision to go through all of our policies make sure that they're up to datee to make sure that they're coherent with what what you the public understands and that's an important role so as we get through that there'll be a couple of these we'll bring up obviously if we're talking about internal audit we might do some preliminary but then we might revisit that later I don't believe we currently have a policy that addresses this so this would be a new policy but we'll make sure that it's done comprehensively so I just ask for your forbearance and patience as we if we bring this back you know a couple of times and you know we'll make sure that we get it right and it's done appropriately and and to all's wishes as the policy makers so thank you madam chair School Board member comments anybody want to start I just have a question about treny sure I don't if it makes sense to the board is there a way we can pull the treny policy from theola so we can look at it as you're developing the treny policy yes ma'am if I yes ma'am we can do that absolutely I can um I believe it's in the 500 section which is 5,000 student section 5,000 so I think makes sense maybe look at it together at the same time I don't know yes ma'am that that may be one that we could uh pull that now and go ahead and start that I guess that would make sense as we're going through the insury uh program and and we have you we have looked at that policy but we could make those recommended updates now then later I think in the spring is when we're set to go through the 5,000 series it's later that way that might be one that we just quickly revisit or make minor changes and adjustments to so if that's a wish as a board we can move forward with that and do I think they have an internal they have some Finance policies that include I think an internal auditor policy yes I believe you're correct I have reviewed some of those and we I'm not sure what series those are I've not seen it so yes ma'am I I'll I I'll pull some of those and make sure we we bring this to 's attention so anything else miss it was just really fun standing out in the sun for 3 hours helping load up um school supplies into our first stuff the bus I guess Miss Bol was there later but I guess we stuffed two buses play County was super gracious added the second bus yes tell me about that they just rolled it out pulled one out and pulled another bus in two brand new buses by way beautiful so that was a pleasure thanks to foundation's people abely and to First Coast M for sponsoring it that was huge this was the first year that Clay County had been included in the stuffer bus event and it it I mean we surpassed Duval County it was awesome it was like they were so excited to be here um thanks also to um what Burger cuz they provided hamburgers and all sorts of stuff and the air conditioning I can't think of the a air conditioning company I just know if you went into Staples and bought stuff in camping W if I spent $50 they gave me $10 so you ended up getting like a whole basket for 100 bucks cuz they giving you more money Staples when I was there brought out cart after cart after cart of school supplies for Klay County they were so thrilled that um that we did that there and uh they were inside telling people to buy stuff for Clay County um staples was a huge reason we were successful so it was fun it was hot it was it was incredibly hot that airing on the bus didn't make much difference well yeah the air conditioning the bus wasn't unfortunately not running an impact play an impact play thank you I was trying to think impact clay was huge in in being involved with this so thank you to them as well that was awesome I'm learned so much more about that organization too which I really appreciate it all that they do and the schools that they visit I I think that's something at some point in the future we may want to have at a workshop just to show exact when you hear about the clay train um I didn't realize literally the impact that they have on some of the schools that are not necessarily served by by our community and schools programs so definitely a plus sorry we done no I I included you I know you were there did you have anything else Miss paa no thank you Miss Skipper well I I missed the opportunity to do stuff the bus so I sent my my two little ones and my husband to to show up for me I was off um being part of History so it was um I know a success so that's good but that's not miss clar I've got a couple of things that I want to put on the agenda but I think we've gone a little long so I'm going to hold up and we'll okay do you want to just put them out there so we know they're coming no because it would take a little bit of explanation each well there's nothing from me so this meeting's a Jour so be ready for --------- of the United States of America and to the for it stands Nation God indivisible with liberty and justice for all all right I will now call to order the special meeting of July 23rd 2024 take this opportunity to welcome everyone and thank you for being here I don't see any citizens here so I'll skip over the part about public comment um and we'll just jump right in um our first item is to review the 2024 2025 tentative budget for All funds and Dr Lea will be making that [Applause] presentation good morning everyone morning morning morning okay thank you for this introduction I thought is going to speak first um okay so we are going to go over the tentative budget and the required local Mage for the upcoming school year the purpose of this meeting is primarily to approve the um advertisement that I am going to go over with you so that I can place it in the newspaper for the taxpayers to understand you know what their taxes are going to be for um their property tax will be for the upcoming year um so with that I'm get started you all have the presentation in front of you hopefully um the PowerPoint will be a much clearer than some of the small numbers but if you do have any questions please by all means ask me and we can provide that information okay there you go okay it's not working sorry technical difficulties first thing in the morning I'm sorry [Music] hit the enter for the carry forward is that even not okay let's go through the book I'm sorry everybody does not have a copy of the book so we have to wait I do apologize I'll take a s of water try this again um I wanted to make sure all the board members are signed in because we will be voting on these items they all good on your computers I meant to do that before we [Music] [Music] start was stuck okay so okay a lot of these slides that we will go through is going to be really simple quick to the point there are some that I will spend a little more time on so like this one of course you all know who you are so we'll just move on oh sorry okay uh this is uh a slide that represents our budget process and I've you've seen the slide before where it talks about the budget is a continuous process we start off with planning and preparation that means we plan for what we are expected to spend in the new fiscal year there are lots of things that um lots of items that we discuss as a team to ensure that we have enough resources to support those activities so with that that's part of the planning of course you remember you uh as a board you did approve the allocation document which re which which um represents the number of teachers the number of staff that we do support throughout the school year so that's part of the planning and the preparation um so as you notice the two is um the planning preparation and adoption those are the three steps we are in the process of completing right now so and like I said it's a continuous process it is done constantly the budget changes every day every second every if we can go past second I will tell you that too so you know it it it's pretty much continuously changing changing changing because there's revenues coming in there are expenditures going out so it's a continuous process and it ends in September when we when the district receives the final um calculations from the Department of Education that tells us how much money we actually received for that first that fiscal year so and think about it September of the year that we've already finished so and we've started a new year so I started to put a slide there with a crystal ball because it's like really hard to tell what's going to happen in the future but we do have to plan for it so okay um as you know the the reason for this meeting again is to ensure that we approve the tentative advertisements however part of it is called uh what we go through uh trim truth in millage which is um pretty much setting the millage rates for our taxpayers to um understand the the value of the taxes that they are going to be paying to support the school district as you know when you do get your tax bill it has a lot of other um taxing agencies on there um you've got the um if you live in Orange Park I guess the town of Orange Park you've got Green Cove um City of Green Cove you also have um Clay County which the roads those uh other areas not only that you should also see the school district so there are multiple taxing agencies that um the the local taxpayers do play pay in order to support the agencies so with that we have to follow a strict deadline that uh requires us to follow these steps and this really is our timeline where of course um we start off in January with our projections and move on throughout the school year before June 30th to ensure that we have a a balanced budget to support the the next upcoming school year and you can see a lot of these are driven by statuto guidelines so and they're there for you to review and your reading for your reading pleasure all right so right now we are actually here in July where we're doing the trim newspaper advertising okay like I said I talked about the other um taxing agencies this is what we all have to go through so I wanted the taxpayers to know the process that we are going through it is statuto required and it is a process that starts from the beginning um in July July 1st starts the clock and then goes all the way to September in between you get your tax not we set the melage weights um you get the notification through mail and then of course you pay your taxes in October no November but you can pay it [Music] ear okay all right as we talk about um the millage rates I wanted to just give a little history of clay County's millage rates and as you can see this is a 20 year historical view of it and you can see we started off with 5215 and it's gone down to 2.98 what does that mean that means that are we're getting less and less of property tax dollars to support education this is the first year that I have seen and you'll hear me say this again where this millage rate here local tax millage rate is less than the rollback rate which is really sad in my opinion because of of course I am the CFO and money does Drive the education so um but I wanted to show you the significance of how it has constantly dropped and look at the amount of dollars that we're generating and the difference between the year before $16 million extra we we generated last year to what we're generating this year about 4.9 million so it's a significant difference and of course I think it's just leveling out as you can see if you you look at the history you'll see there very few times you'll see that large amount there but it it goes up and down up and down so it's like and the numbers if I may ask a quick question in the in the after the total dollars generated in the right hand column those in the um parentheses means that that was money that was not generated no it means it's a difference between the um the prior year so L for this one we generated $70 million um the next year it was 67 million so we lost dollars here I think property values might have dropped a little bit there but when you see an increase even though it's not significant it is because the property values went up look at the total assess values that's what's driving the increases to our taxes but that's dependent on the the roll back rate I mean so we still on this according to what I'm looking at is nearly $5 million more right it's yeah we're generating 5 million more than what we did last year and that is because of our property values and and so even though taxpayers are paying less because we have so much growth we're still $5 million more right yeah because of the value of our properties yeah additional sales add a lot of people have questions about this especially when it's like the required local effort right because if you talk to people and and honestly you just peruse and read newspapers you see that most people think they're that the taxes are more we pay more taxes so what I was trying to I guess simplify it is that no we're paying less but because of the vast amount of growth we have we are able to pay less and still get more that's kind of the relationship well and I think the the misunderstanding is that the percentage the millage is less but the dollar amount that the tax is more because their property is worth more than it was last year because it's worth more but not because of something that correct we said yeah no and that that is where the confusion lies absolutely not right you get a homestead exemption but then there are people who own property that they don't live in and you don't get the homestead exemption so it's more significant yeah for them for sure thank you okay so this is the difference between this slide just talks about what we did last year the Mage rate was 6.44 include that includes all of the Mage rates and then of course you've got the this year where it did go down by 017 um and of course this is the calculation so as you were speaking about the value of our mil um if if your home stayed the same um this year as compared to last year if your property didn't increase at all your value does not increase and you paid this millage rate as compared to the last year's millage rate you would see when a $200,000 value you would save $34 you would pay less tax but because your value went up for this year the difference is where that increase is coming from okay okay this is just another summary it kind of breaks down exactly where the money is being generated the required rle required local effort which is the requirement that the districts must Levy every state every school district is different depending on your property values and the your community Dynamics uh a basic discretionary is 748 that's the amount it should generate and the capital outlay the 1.5 about 30 million uh additional votage to 1.0 is about 20 million you can see what the total dollars is and like I said the current year the um roll back R the six the two the 6.23 4 I'm trying to remember the 6.2 34 is more than the roll back rate how I'm sorry take that back the roll the 6.23 4 is less than the roll back rate but as a percentage it's actually 1.54% over what that means me is that through as a result of that by law we have to advertise a tax increase the percentage is higher but the value is less okay another thing that needs to be understood is that although I'm going to generate about 127 million because of sometimes we don't collect all of those funds not everyone pays their taxes we do the the state requires us to only budget 96% of our dollars which will equate to $12.6 million um any questions on this slide can I one one question about that go ahead you didn't have to go back if you don't want but yeah let's say they collect 98.2% mhm what happens with that the extra Millions if they do collect more than 96% yeah for us it's always and so what is our history on that our history we have been close to about 96 97% we've been averaging about that what helps us at the end of the year is the tax sales at the end of the year we um we receive the what is that the tax the tax s they do um something that the they sell off those properties that are um did not pay I guess in taxes and um we receive about a million dollars close to a million not as much we've it's been increasing each year but that million dollar goes toward what the total tax so it's been around 96 what puts us over is the n that so it's not a 4% loss there are other ways to mitigate part of that oh yes yes yes yes but for to ensure that we have the required amount of dollars the state requires us to only budget for 96 so we stay within that parameter so we we learn to work within those dollars to support the activities okay we talked about the uh roll back millage rates right as you know um the I again I've got to speak about the roll back rate uh that is required by law from trim we they uh they require me to speak to that so I would say the most important thing on this slide is really that the total milit rate levied um exceeds the roll back rate computed by 1.54 it's over the roll back rate percentage because like I said the percentage is higher because of the value but um it is less than the roll back r what that means is that if you take the current taxable year which was the $19 billion that you saw on that other Slide the the county of course takes a few other adjustments PS um additions um you know different types of um expenditures they minus that out that becomes your um adjustable taxable value that's about $19.7 billion if you're really want to do the calculation I'm going to tell you what that is so the public out there can do this calculation so you take that 19.9 million that's on that Top Value the roll back rate was 6.14 you multiply that and you'll get 62.7 million if you go back and I just want you everyone to understand this here is about about what we you you take about the 60 and the 14 you add those two together it's about 70 million 74 million take those two when you add multiply it by the roll back rate you would generate about the same amount as this number right that's about what 70 when you add these two it's less than that so if we were to adopt the roll back rate we will collect less dollar than what we are projecting for this year and basically the roll back rate is that amount of dollars that you will generate um from last year you'll generate it this year if that is what you you you know decide to adopt that roll back rate which would be the 6.14 not the 6.2 34 okay does everybody understand that yes okay okay just have to make sure that is very clear to everyone I have a question is this is this the same roll back rate that if we don't adopt we lose State funding over yes yes okay yes because the entire amount of do and I'll show you that one the entire amount is based on state funding and local funding so the large amount our 3x budget for general fund is generated based on funds coming in from our local taxes and the State dollars that they provide to us I think people don't understand that though too that if we don't adopt that then we actually lose money by not adopting that so I think that's very important to say alloud yeah not only that it's not just the um well there are there are areas within the state fund that's also reduced everything that's affected the formula to provide to us will be reduced by that amount as well so we lose a significant amount of money okay so all right so this is the most important of this whole entire show I call it a show because I am pres anyway again these are the um the advertisement that will appear in our newspaper it is um it is of course the notice of the proposed tax increase and you can see we're telling the taxpayers this is our initial last year's property taxes and what this year property tax will be it said this is the amount we are going to generate from our local property taxes if we do not generate at least this amount of money or at least 96% of these funds we stand to lose $251 million whatever the percentage that we decide that we will Levy would be the value or the percentage this number will become so again the reduction of the funding if we don't generate and Levy this value we lose some of these dollars okay that's one of the one of the odds that will be in there this is the overall budget as you know our budget consists of multiple funds general fund special Revenue Debt Service and capit cap projects our main operating budget is the general fund it generates about a almost a half a billion here which includes fund balance so our expenditures are about $389 million in the general fund this supports everything that operates the school system day to day salaries benefits contracts you name it we do it so um this is the special Revenue the special Revenue includes our food service department our um grants um grants meaning our special grants such as Title One title two title three idea um you know Workforce those types of um um grants that we have in our system there's multiple and it also includes the care Esser art funds all of those funds okay our debt service is really our debt that we have um for building schools as you know we just took out a uh what A50 $60 million bond that pay this payment here represents that payment as well as a payment for our uh bus lease and you'll see the details of that later on in the uh budget presentation this amount is really generated from the capital project it's a transfer in so you can see the transfer right here transfer in transfer out the transfer in represents the 6.2 that we transfer out from um from the capital projects to support wrong ad huh you gave Bonnie the wrong PowerPoint oh oh crap sorry but we've got the right one in the one in the book is corrected so I have a question we need the right one where is the I just is stuck again what's my go ahead I'm sorry go ahead total debt Services you said is everything control is that what you said yeah it's the payment to the um oh it's just the payment yeah the annual payment and you'll see a breakdown of that in another slide so our total our total budget is66 million yes okay mhm total budget 66 I have a question while we're on a little pause here M um I know much how much we make legislatively dictated but the school board's expenses are $1.5 million what exactly does that include oh that includes hold on and we would get to that we will get are you going to break that down yes I am okay yeah we are going to go in comes up every year I think it's important that no it is everyone understand that it's not a slush fun which is exactly how if you mind as well we make oh yeah I will explain exactly what that is and keep in mind this is a budget a lot of times we have to park dollars in certain areas for instance we have about $2 million about 2 million that's sitting um that supports um uh terminal pay you know those folks that leave throughout the year we've got to pay them out their vacations to those types of things well I don't know where those folks are coming from so as you've heard me talk about red book red book is our chart of accounts from the Department of Education that tells us how we are supposed to report all of these expenditures but because we don't know what those expenditures are at this point we have to park in and say okay let's set it here as a savings account and move it when the expense happens the board sees these transfers throughout the school year when I bring you all budget amendments and so right now it may be sitting in maybe 5,000 function code under salaries and benefits but it could be under a cost center 9,000 which represents the board and or uh a district cost center when that happens it starts off from a budget perspective the initial budget it would be very high but then throughout the year we transfer those funds to the appropriate function and object codes and that's when you really see the true expenditures and what happens to those dollars like I said think of it as a savings for a um not even a savings a restricted account that no one else can touch that money because it's specific for that purpose we set it aside to ensure that we can support those expenditures when they do happen Okay do we have the right one we do okay thank you I do apologize for this we've been working on this so much this last we last few days because of the state sending the lateness the lakeness of the certification so that is why there's some really reiteration of this um so anyway yes our total budget is about 6 6.8 billion million I wish it was billion oh my God it would be million dollar um and I talked about the transfers you'll see the detail of what that transfer represent and about 51.9 is our fund balance but that includes every one of the funds okay except Debt Service Debt Service is part of capital just like I'll speak about our self Insurance programs those are part of the general fund so it's also an exp expense in the general fund okay Dr go and it's okay if you don't know this off the top of your head but I'm just wondering where is that the fund balance at 51.9 where does that leave us percentage wise um 51 um is about probably um what is that five over the five it's probably I don't know um 8 n 10% but keep in mind this is restricted and it has everything in it our actual projected fund balance is expected hopefully if everything goes well about 5% is the unrestricted but that is everything what's up 519 over toal what percent she'll tell you that's okay I don't need to know that's okay okay this is the next ad that you will see it's a notice of tax Capital outlay what this represents so of course is the the dollars that's being generated with the one and a half Mills we as a a taxing agency must um report how we expect to spend those funds we may not do all of these projects because things happen throughout the year where we've got to change but because of this we've tried the district tries to place every and any type of expenditures that could possibly happen you know for um this1 and5 mil dollar so you'll see it's one of the larger ads that we have in the newspaper and here is the dollar that we will generate this coincides with the one and half M dollars that we're generating and these are the project numbers associated with those um projects and you can see these are all the projects we've got regular construction maintenance and Renovations uh motor vehicle this is where we do pay for certain the purchase of Maintenance vehicles um this is our software program um VP and any other software programs that we purchase this is where we're paying back the note I said about the transfer this is how we are required to um to pay it we do have to list it and we do it as a transfer from an accounting uh perspective um our premiums this is our Li ility Insurance uh statuto we are we are allowed to uh pay for that expense through this funds these funds do you remember when the lease I'm sorry when the lease will be up on these 100 vesses I um I believe it's one more year have and you'll see it on my schedule I believe it's one more year or yes one more year 2026 yes and and Dr Lugo the reason the list is so this is just I do understand but if it's not on the list we would not be able to do it right that's the way that works not necessarily not necessary it has to be listed that's why we list almost everything right right yes you can't operate outside of this list yes um using the millage money okay illage money I mean correct but let me let me let's go one more and you'll see you it will make sense after with the amended um report dror this does not include the additional voted Mill correct this is just the 1.5 yes yes um and getting to your point if it's not on the list the the the law requires us to submit an amended notice so any change that happens throughout the year that was not originally advertised we as a district have to place an amended notice which is what this this is showing the taxpayers this is what we deviated this is what we did throughout the year that was not on our original list but here are the things that it impacted and it also requires a public hearing yes it well it's one of the advertisements so it's part of our process room so so this is one of the for the voted Mill do you have to advertise for that what projects will be for this year for that or was that that so that's just the one time when it's originally the the voted Mill meaning the 1.0 yes no we don't because it is part of the general fund the voted Mill the 1.0 is general fund it's like your local taxes you pay it's not your you know your your um one and A2 mil so what we're showing here hold on I'm sorry what we're showing here as far as the breakdown this is the general Point everything in here is what is required for advertisement so we're saying that out of the local sources $ 107 million this includes other things but the the part that I am having to um I have to show is this out of the 127 million that we are levying this is how much I'm going to generate it does not require me to say specifically how those dollars you know each item how it's supposed to be spent but I share that with you in a detailed presentation later on but this is my requirement to show I this is red book um requirements that I'm going to spend approximately $260 million under instruction instruction under book represents instructional Services salaries benefits everything for the schools everything that really deals with the students in our schools and you'll see there's a description of what every one of these things mean so that you can identifi go back and say okay out of instruction you're paying for salaries you're paying for benefits you're paying for travel you're paying for instructional materials you're paying for programs software programs that's support to schools everything you know is in there it's it's a lot of information so okay so I'm going to continue on I know I'm taking a lot of time but these are the most important part of this presentation that I received your approval to advertise these uh four um advertisements and again we talk about the amended notice if the projects aren in the current original at the end of the year when I'm taking the next trim notice I am re to show what was different from the pride who this notice all right so now we're going to get into the meat and potatoes of the presentation anyone needs to stand up and do the turnaround I know this is not very interesting but it is interesting at Le in my world all right so we're going to talk about each of the funds and what they represent um this is more of a I would say of high level but yet we are still going into some details of the major areas and of course any questions that you have please reach out reach T okay all right so what is the general fund supports I you can see right there everybody know well I should say everybody in this room should know who how what we spend our general funds on we spend it on curriculum um professional development technology health insurance all those things that operate our school system okay and again it is based all of the accounting or the reporting requirements is based on our red book it is the accounting standards it's our chart of accounts that we are required to account for these expenditures and um and this this red book is actually available on the doe website I even have the website if anyone needs it but I'll say it out loud www.fldoe.org and you use go on the finance and do a CV all of our accounting workbooks that we are required to report on okay I'm going to go a little fast now this just represents the total amount of our Revenue sources and for S fun balance you can see the larger blue is the State dollars and the rest is you know different um the local is the red and the low pieces are those other um funding sources other financing sources I got a question this other finan financing sources those are loans no or what is this no the six the 6 million is uh the transfer in from um capital and the three 3.4 is federal dollars like Medicaid funding the yellow is still one of the three yes okay that's what I'm that's what I'm trying to yeah it's part of the transfer in from the capital funds coming to the general state or federal okay yeah so State uh state is the 298 the dark blue right the red is the local right and the other green is the federal grants well it's Medicaid uh those types of funds that do come into the school district and the yellow is the transfer in from Capital dollars which still is okay yeah you can tell there's a lot of funding that comes in that supports the entire operation of the school district it's not just the State dollars it's not just the ffp which is part of the state there's other things that do come in and you'll see that in a slide I have here all right all right this is a breakdown of really our revenues and just as we were speaking about the different types of funding that makes up the general fund you can see um here's the local these are the different things that come in to support our um our overall budget not only do you have the property has remember I talked about the tax um redemptions at the end of the year the the sale at the tax uh in front of the courthouse that sort of Stu that's where these funds come in so like I said we try to generate at least the 96% there the rest of it is actually other things like interest on our investments we do place our dollars in SBA and throughout the year it sits there and if we do get some interest that's wonderful um it's starting to go up so um I like that um uh gifts grants we get get a few you know little grants here and there so we do try to budget some dollars in there and all of these things are budgeted based on prior years um revenues so it's really hard to tell what you're going to get from some of these un um uh these grants and things that do come in throughout the school district I mean throughout in our district um educational fees these are fees that are paid by the adult education program so we are are required to report on those and um receive those funds in the school system and it is part of the accounting of all revenues coming in our lease rent is about 600 thou 600,000 those are the rentals for like YMCA at the after school programs I mean that money is going to the school uh a part of it is going to the school but it does come in offset the cost of of the rentals and the positions that are supporting those after school activities um going back to educational fees that's a huge proposed are we expecting a large increase well it also includes the prek right yeah but I'm saying between the unaudited and audited it's still a nice jump yeah I mean it from from what we're looking at we believe we would probably gener at least that much and I believe even with the adult program they're expanding a lot of the activities that they're doing so I believe it may generate a little more also our Monas program is expanding yeah the monor is also in there and that is also you know we're I think this is our third year in the monor so each year it progresses up to the next level so and I believe they decided to the fees they do pay for um some of those Services okay then the next part of it is the state revenue and I talked about what the ffp the ffp is a combination of the state and and the State dollars so we will generate about $256 million just in FF that's based on the BSA based student allocation which is based on the projected FTE that we projected in January so think about that I'm thinking in January I'm going to have these many kids but come July August we don't know it could be less than what I projected or it could be more it's always great when it's more but you know we just don't know so it's all of a projection of what we will receive and the state funds US based on that then what is the number that we projected just out of curiosity about 40,000 40,000 yeah 40,000 FTE and that represents um our students it also I mean I shouldn't say this way it represents Charters it represents Bas um uh traditional schools Charter Schools um and anything extra that virtual virtual yes virtual how if I go back to this pie chart how does this relate to this P okay the blue because this says estimate 452 well that ties back to the ad this this the pie chart includes both B 105 the additional Mill and fund 100 this is stly just general fund fund 100 without the additional meal money CU we're getting about was about $20 million in MA in the additional mil when you're looking at this chart that chart represents all of us so the blue part it comes back to this part of yeah I I understand the blue part of this is this section here not includ the mill money is general fund local taxes it's going to be part of here minus out1 million from the original number I gave you and this is what you have so if you take this number here and you add oh let me forward on I'm sorry I'm going to just go ahead and forward one [Music] okay you add this number which is the mill this is only the mill money I broke it out so that the taxpayers can see how much the mill dollar generates how much the general fund generates if we were to not have the mail money this would never even be in this presentation so I broke it out but by law because the M money is general fund dollars I have got to put it in the ad As One Fund as part of general fund I I understand I was just looking at the pie chart which is about 415 million and then it said the total yeah other financings were 452 million I I just there wasn't anything on here to explain why they were different numbers that's why well and I think one of the things is again like I said this piece of it represents the diving in into the meat and potatoes of it the general fund the mill all of those are separated in our account when you look at our financial statements and our budget amendments when I present to you every month you can see I break it also out so that you can see the money's generated by The Mill by itself by general fund and um you know so it you can make a good comparison so the larger amount of money and the left side of this pie chart is all of these things combined yes okay yes thank you yeah and you can see the federal remember I said it was about 3425 you can link it back to the federal this number here you can link it back to the um state revenue um and these are the different types but even though it's not the same amount as what the ffp would generate we do get other dollars coming in but we have to identify it by the source which is either Federal local or state okay so now we're going to get into the um expenditure part of it the categories of course like I said I was speaking to I said instruction instructional support the general support community service and nonprogram charges this is more Debt Service but these are the different function codes that is driven by Redbook so the five ,000 represents all of our instructional but then it it breaks it down even further by 51 by even um additional um numbers so you've got 5100 5200 53 those items represents the type of positions they are 5100 are basic instruction folks uh 5200 ESC those are ESC teachers 5300 are um um what is that um CTE CTE those types of um positions uh 5500 are those positions that are prek the prek programs because 5500 does not generate any FTE so the money that's generated from the 5500 even though we've got to reported here is is generated from the local Coalition the money goes to them and then they send it to us okay so I just want that all to be clear but the main function is primarily the 5,000 where 51 52 53 those are the key functions 6400 the 600 is the instructional support there's a lot of different things that happen out of that function there's instructional um Mater U instruction materials which is 6,200 um you've got professional development 6,400 so identifying those types of expenditures is what we do we've got to make sure that we report those things appropriately otherwise then we are misrepresenting our expenditures and our revenues and that is a problem okay okay so this is really showing you the expenditures by function what I just went over so the 5,000 000 and here's the historical now keep in mind this column here and this column here represents actual expenditures when I say audited that means that these numbers here were audited by the auditor general or our private not private but our um Auditors that we are required to have by the state and they have put their sign signature on it saying that we our financial statements were um correct un audited are the ones that right now the Auditors are here so because of the timing of trim we cannot wait for the Auditors to complete their report they typically uh complete the report in January around that time January or February but I've got to do this before July I mean I've got to open schools so with that we we have to recognize that it's un audited until we receive the final audit report a lot of times it's close but we do have some final journal entries that need to occur between now and September even the Auditors will tell us this was not appropriate you need to put it in this function or you know things like that that happens we have to um follow their directives so this is our tentative budget like I said there are areas that may look higher than the others because there are funds that are sitting there that will be redistributed throughout the year and that is done through an through a budget amendment which is reported to the board every month are there any questions on this and one more other thing keep in mind this has every expenditure you can think of so 5,000 it has all of our salaries benefits everything any and everything you can think of under that fun that represents instructional Services if you don't mind I don't expect it today but some of these couple of them have a significant difference we could just get an idea of why um well I'll give me an example okay instructional and curricular development that at 200,000 between the UN audited and then to the tentative budget it's another Mill right which one um that would this one 6300 so from 4.6 to 5.6 that's about a million right do we know what those are do we have an adoption this year yes we do every science well there's there's always an adoption because they go in Cycles right that's why I'm wondering if this is this may be one of the adoption years so in all of those things remember the the cost of textbooks and adoptions every year that I've well not just in this Ro every year I've been an educator they've gone up and they're not getting they're not getting cheaper we haven't migrated to to the digital platform yet and even that stuff cost harm in the leg but but those those like everything else right now those you know we see it in construction we see it with paper we see with all these things yeah the adoptions and and we're required by both state um the federal groups different agencies to have this for this subgroup and this this sub group and those weren't requirements before so I if if that Trend continues and I expect it to these expenditures relative to curriculum instruction will continue to grow which would then I'm sorry which would then follow up with the next item which is an additional 500 thou 600,000 and that would be staff training and you have a new Adoption you got to have the training to and and just not to go on a tangent but you know sideways on this discussion but like when if if you if we come in and say okay we're going to address this subgroup whatever that like elll is a good example right now the state or the federal government says we have to do X Y and Z we weren't doing before and we need to do in this number of schools this many times a day we're going to monitor this way well that requires staff to train staff to be put in place to do that people to monitor that every time we get a new remember we never get a requirement taken off the plate it's an additional requirement added to the plate so as the plate becomes more full we have more people that are required to do more things in order for us to stay in compliance yeah the the majority of the expense the increas is the in the 6300 is really the contracted Services a lot of it and again 63 is instructional as well the first five um function codes are primarily dealing with the schools and that 6300 requ um is related to all of the contracts that we have brought to the board or will bring to the board for approval um there are instructional contracts um that were increased so any of those contracts that we did have the continuation of those contracts if they were increased that's where that increase came in so that is why some of oh we can get the details specifically what represents that increase specific of who they are 200 differ prior just to clarify okay I mean we've got Board of Education we want about obviously School admin is actually dropped so it's probably another category and then you've got facility acquisition construction that's a significant increase to know you know what's going to what's anticipated what going to Happ oh of course yes so 7300 School admin is that salaries and benefits the school admin these are it's a lot of other things but it's the dist the um the um schools and the district so the admin these are all the principles all the aps all of um the you know those types of positions as well as um all of the contracts that the schools may have that they have submitted to the um to the district okay so that is but that is salaries and benefits most of it is and you'll see a breakdown of that the the what breaks down the $17 million well it's really more of the object codes by the more the further dive into what makes up this number here the 389 you'll see that in the next SL so back to miss Clark's point will you um tell me the functions again so we can make it which function she's interested um well uh the 5,000 the 6300 the 6400 was di menion the 7300 the 71 71 71 the school board and 74 and 74 so Dr Lego when we have increases like this I personally would like to see why okay in every category cuz I understand um curriculum we do adopt I believe as Mr da said nearly every year right and it's never gone down in price however my understanding of the the new Adoption this year was that we were able to do less the last adoption for instance would have like huge workbooks we were able to do I guess pick and choose theoretically so it would not be we were very careful in how we chose so I guess I'm having the same question that Miss Clark has 1 million more right when we carefully selected from this adoption um which teachers are real happy about by the way but if you when we have increases I honestly think that Miss Clark's right we need to see as a board why we have 5.6% increase um because there's never been a decrease on that side never again keep in mind it's hardly ever a zero either so I'm it would be really helpful to understand understand the increases to each category each year keep in mind we have this presentation is primarily for the advertising yes so the next presentation will be on the 30th I can have the specifics this is our opportunity to say okay what else do you want in this presentation that we can present on the 30th at the true uh at the public hearing that really discusses the budget this is just a first glance of it I understand that so but yes I very hard to determine looking into your your glass ball right yes very hard to determine and when you when you have an understanding of how hard that is for you it's just as hard to understand why every single thing goes up so Miss Clark too I think um we have to remember our allocations CU we just added on a whole another department and with that was is training and stuff but I do agree we should see that this this was because we added this department and this is because we had this training I like that breakdown and I do agree on that but I think and and I guess also if the increas is from adding a department I know that we got special funding for some of that and so yes we used a combination of federal funds and general fund to support I think from the general fund perspective it was almost a million dollars to to set aside that we also um did some um we also had some um increases to the um accelerated programs so that was an increase um there are other increases that we had that I can actually I'll tell you at the next meeting what we will have is not only will we have this but I'll have the presentation will be longer than the 60 slides that I have but I will add on specifically uh I can do all the functions or I can do specifics whatever you would like I will provide that to you because we do have that data it's just a lot to put on here so but yes we do have it and we'll provide it at the work at the public hearing and I can send it to you before the hearing if that's okay okay you got it no okay all right all right so now we're going into the general f okay so you saw the breakdown by function code but because we have so many cost centers it's very difficult to put every single one I'm hoping my final budget will have some sort of documentation that shows you the Staffing at the school each School the amount of dollars that's generated by that school and you know how are they spending their dollars that's going to be another book but that's going to be in September so um okay so this is by object code which is a another deeper dive into the budget and this represents all the schools all the district cost centers how many cost Centers do we have when I say cost centers I mean locations you know so we have what 4 schools 43 schools plus several other cost centers so we've got quite a lot of cost centers out there at least I'd say more than about 60 70 c centers that we deal with every day breaking down all of these types of expenditures but as you can see the the salaries the 100 represents salaries for every um type of position that we do have the positions are broken down by uh teachers of instructional and non-instructional instructional is even broken down even further by teachers support um uh uh admin those types of um details so it really digs really deep down into a lot of numbers so it's hard to put all of that in one presentation unless you want to spend an entire day going over the details of everything but this represents the total salaries that we are projecting right now and this is just more contracted salaries okay this does not include any other other salaries other than we did set aside like I said the 2 million for the terminal pay but this is what based on our um our system right now this includes vacancies and everything where it we're saying it's going to be about 220 million that we're spending our dollars on the 200 is going to be represents benefits it's FICA Medicare workers comp insurance all of those things that that we are required to pay for purchase Services again talks about the 300 which represents 310 which is all contracted Services other purchase Services travel um what's 59 communication uh phone bills um rentals all kinds of all kinds of different pieces of that budget um now the 500 represents not only supplies because you see that's a large number there right it is a large number that's where the adoption is this year's adoption we're budgeting about $8 million total but there's some roll forward from the prior year so this number here includes incumbrances that were part of this year's budget but we had to roll it forward so it's part of this number now and encumbrance is a purchase order that funds are set aside to support a specific item and therefore if it wasn't paid for this year we have to roll it Forward because it is an activity that was um approved and we've got to pay the bill when it does come in okay do we have any questions on hard to believe material and supplies is the double of capital Outlet based on right well and I can tell you exactly what's in that one um the textbook adoption is about $8.7 million The Accelerated programs are in there as well which is about $6 million um that's AP Cambridge IB those types of programs so the majority of that cost is that um instructional material adoption for next year um keep in mind instructional materials used to be a categorical it used to be set aside at the um um within the ffd meaning that it is a dollar value that was stated that this is how you are going to spend the set amount of dollars each year we receive about $3 million for this purpose um two uh two years ago the state of course um rolled all those into the BSA based student allocation which means that we are required to still pay for for this still need the compliance of the statute but I'm to take it out of our base dollars which is basically our operating dollars it was easier when they had it set aside because I knew I needed to spend it on this now I have to just pull from our our operating dollar same with the classroom Supply dollars not only did they change the value to um 300 a set dollar around $300 every year um we would receive about maybe six 6 700,000 for our teachers now it's up to about 8 900,000 but it's part of the VSA they rolled it into the VSA so all of these are do they still indicate exactly how much it's supposed to be for teacher or whatever uh two years ago when they decided to move it into the BSA the language changed to where they said you will give no more than 300 before we were able to calculate a value to share it among the teachers based on the dollar values that we receive from funding now it doesn't matter the te they said you will give a teacher $300 so and that's where the increase came in because we typically would give about $26 the calculation came around that and um now we have to give to and the other value too is tsia tsia was also a categorical but it's no longer a categorical and we uh we must um um um pay for that set aside that those funding and that is um about $16 million so they took away the The Leverage that it was set aside it was set aside that I can take those funds and only pay for this certain thing now I've got to decide well as a team um how are we going to pay for all of these other expenditures um out of the the operating dollars that they placed and I will tell you the ffp which is the Florida education Finance program really when they said that they are going to disallow the categoricals some of them um they placed it into the VSA they said they increased the vssa uh base student allocation which generates our general dollars um they said that they would give us enough money to support those changes well I can tell you by doing my calcul there is it is not even close enough to cover these I of expenditures and the values and they've increased it every year so you know so it's a struggle to try and balance this again but you'll we'll have more details on it um is are there any other questions on this slide okay so we're moving on again you can see this slide represents the salaries and benefits the larger portion of our budget goes towards uh our people or salaries and benefits and this includes everything in the general fund okay okay this is just a summary page that just what our beginning it's you know uh it's more like a balance sheet sort of uh it's our beginning fund balance our revenues how much we are expecting in our expenditures and what our transfers in and where we expect to be this is where we are our fund balances are un assigned is where we are right now [Music] okay do you know I guess I I could have those two together so we're around 70 75% salary yes MH yeah I know I usually that's lower than yes it is typically we're about 80% when you look at the actual expenditures it'll go up a little bit because of whatever other expenditures that happen throughout the year that we paying for extra hours extra well I think it's a reflection of the inflation that we're dealing with for the buses that's a much higher percentage so it's going to reduce the yeah okay this is just a historical view of the uh fund balance I like to show the slide to so we are striving towards that 5% but um we'll get there one day hopefully next year and again what fund balance represents is that emergency fund that should anything happen um catastrophically such as hurricanes we do live in Florida and we have experienced those types of things um those funds are there to help support uh some of the activities that may happen it's not a lot but it is something so there there's a lot of districts that have higher than 5% yes is that because I'm not sure some as high as 13 14 18% fund balance is that because they live in H areas is that because why how are some people able to have such a high fund balance then well I will tell you from my perspective it just depends on multiple things before several years ago I would say maybe before Co a lot of districts were struggling as well they were trying to build up their fund balance they were way low I mean there there were times it's always an up and down after Co of course we got all that influx of um um the a funds the car's funds the ark funds the different additional funds from the federal government a lot of the school districts or my peers that I've been around um what they've done is again they have taken some of those dollars and set it aside and used it to help build their fund balance okay so so but what we did is we spent our dollars based on the directive that we were given we didn't try to help our fund balance we spent it on press of what it was for but a lot of the districts that I know of not only are they suffering not suffering not only are they hurting because they paid for a lot of positions out of their dollars they also the on the other side they did take a lot of it and to try to build up their fund balance um so that is why the other thing too is so some people took took the extra monies and put it into a spendable like a employee uh benefit or dollar salary and then that money was taken away so they're hurting because they don't have that money any longer to pay for those salaries and then other people at some point made a decision to maybe put it somewhere else put yeah put it aside and fund balance hold on to it or buy up salaries and benefits so it reduces your expenditures in general fund and made up fund balance high or um and another per another reason too again is the first statement that you said it's the it's de depending on their community and what is needed you take the pan handle they have a large fund balance because they're growing so much number one um and they have their tax Bas is very high Key West they have no area to build but their tax Bas I will tell you from a remember I talked about the state funding versus the local tax funding the Key West is one of the few States I think might be the only state that receives 98% of their local tax to support their education so it's a you know their funding helps us as a school district to increase our state funding does that make sense yeah I was going to say tax base yeah CU I mean people live for instance in Sarasota County definitely they have a large am and they have more of a population joh right next door I their tax base is huge in percentage we're still talking about percentage it's relative to the size of the district as well or the county it's relative to that size you know you take hours a small or medium now we are considered a medium 9 years ago we were considered just small district and you know so it just depends on each year how it changes you know the damic of that community and the growth that's affecting it okay so like I said I broke out the one mil so that the taxpayers can see how we're actually spending on one mil there's not a lot of activities in the one mil other than it's because of the resolution that was adopted it's specific to how we are to spend those dollars so the first one is the instruction like I said the $2 million is in the resolution that says that we will take at least $2 million and support the health insurance program so that's where I placed it in the 5,000 when we do take the funds throughout the year what will happen and typically we'll do it at the end of the year because it's a one type transaction but what I will do at that point and that's where you'll see the change in the the function I will then disperse this $2 million among all of this because it supports the entire District because the the resolution says we will take2 $2 million to support the health insurance program everyone takes the health insurance program no matter what category you fall into so that is how we are supposed to trans um to um report on the health insurance transition the um transfer oh the expense I'm sorry it's not a transfer facilities and construction 7400 it is 12.0 part of the resolution St states that we will spend those dollars with hardening our schools provide Safety and Security opportunities for um for um our schools and these are several projects that are attached to this $12 million and you know those projects are similar to the um 1 and 1/2 mil and um I believe the operations department has a breakdown on and Bryce I see is over there she can identify specifically how this $12 million it will be spent do you all would like to hear from Ry at this point anybody let's hear from Bryce morning um we do have the efp attached um and and we will do a presentation on that on the 30th um but wanted to give it to you now so you could review it and if you have any questions between now and the 30th we can certainly answer those and um present on those if you go to the back um part of our efp and it's it's attached on um the computer um it does have all of our projects listed and on the far right column we have every fund source that we plan to use on that project so you'll see if it's lcf or or M fund or Ed first um to answer any of those questions now I know it comes up a lot what else could we possibly do to harden or or add to our schools to make them safer um I want people to keep in mind that we do have 43 schools 6 million square fet um a lot of our schools 75% of them are are 20 years are older with some of them being almost 100 years old so imagine you know your own house it's never uh you buy the house and then you never do anything to it um it's it's a constant maintenance cycle um so when you talk about fencing it's almost something where you end up doing all the schools and then you come back around and it's okay we've got to replace or things have been damaged in storms um cameras when you talk about technology it's the same type thing you do all the schools you come back around the technology has gotten better we upgrade um replace cameras cameras get damaged in storms as well um door and window replacements with as many schools as we have you can imagine how many doors and windows there are um and how old they are in some of our almost 100y old schools those are um projects that are also included in the mid door and window replacement um the Panic alert um that's a Alyssa's alert that's an msda requirement um and you guys all approved that before and have seen that we're currently implementing that in our schools now and as you know that's an expensive cost as well um I know technology a lot of people think everything is Wireless now there's no wires why is it so expensive but um you know it's there's there's a lot of um infrastructure ahead of those projects um to interrupt you but just because you're on that topic have we um translated or communicated to our administrators um that it was part of a requirement that we purchased that which we didn't have to purchase that specific one but it was part of it and why we did it because it was an all-in-one system because I've had administrators asking it's being installed and they have no idea and even the employees had no idea what the heck it was and what was happening we we've had meetings with all the principles on it whether or not they've communicated that out to everybody on campus um as far as how detailed it is I'm I'm not sure but we have communicated with all the administrators and they're getting trained on it um and their staff is getting trained on and any of the systems that are going in this summer we'll have future training at um the first week of just I just wanted to make sure that we communicated cuz a lot of them were wondering why we wasted all of this money for this and once sure no I know what it was and why they were there then they understood yeah um so we we did meet with all the schools that are currently getting them installed so if there's any other question specific person or school that you would like me to reach out to and i' be happy to clarify for them which probably now this was like uh four weeks ago four weeks ago now okay I'm surprised I mean we met with all the all the administrators and had a training on it actually it was quite first year I'll look back but anyways I just wanted to make sure that we communicated that so that they understood that we didn't just decide to put this fancy new system within our schools for a new reason sure sure yeah any other questions um that was um audio enhancement we have he came and presented at um one of the workshops we can certainly um put that link out there for his presentation if they want to see you know from him what the CIS all does if they have any additional questions this is actually beginning Jun my time we'll talk offline um and again um the badge access with House Bill 1473 that's another initiative that'll be coming out um and again it's um you know we right now we have the badges for single point of entry at the front of the schools we're trying to expand those to the exterior doors on all the campuses and again with 43 campuses and all those doors it's just something that's going to take time so M projects are constantly ongoing and if anybody has any more questions about um the projects we do please reach out to me and again we we tried to put them um on the right side of the docum for what we plan to do this year thank you for that update because I've been getting questions about well now that the sheriff's office is in charge of security we no longer need this one mil and that is so far from the truth it's not funny because we're using this one M first of all to pay the Sheriff's Office and the County Commission to be able to use them but also then the hardening going back to the Alysa um button I mean we've always had I shouldn't say we've always but I remember using the um voice yes we have to comply with it we do currently we have an app on the phones um and the compu how many schools are getting the hardening at this point I mean getting that project put in well I'd rather not say got it um that's a security issue I understand but okay so it's it's getting until school's event yes thank you that's correct that's all and the only thing I want to add is if we can if you can share more regarding the buildings that are being constructed to replace those Portables you know what we're doing because that that was a big reason why many people voted for the for the oneill oh sure so um I think if we can clarify that you know of course I just drove by the new high school in St John's and saw these brand new Portables which yeah shocking for them to have to get they're trying to keep up with the growth yeah yeah have two schools on one campus almost yeah cuz obviously we're not the cost we know everything's doubled right but um we've still got way too many and that's what people want to hear about I agree so thank you we do still have portable reductions heavily in our plans sounds like we could sell some portabl I would said we've got plenty so I'll keep trying thank you you okay so as we continue on thank you guys um okay so this is a breakdown by the um object code meaning the salaries and benefits of where our dollars are are going um the salaries right now last year of course we had our own officers this year we only have the Guardians so the Guardians this is their um salaries and benefits I mean salaries that represent their um the Guardians the 200 are the benefits of course and the this 200 is actually the the two the $2 million that is generated from this account and of course then it is also part of it's a transfer into again this is all part of general fund but I have to represent this is the $2 million that's in the one mil remember when I said there's $2 million down here that we had as an expense let go back so everyone understands this I mean I'm sorry up here $2 million out of the function at the high level now here where is it in the object codes it's the Sal it's the benefits here's the $2 million okay but when you look at the ad it includes this fund and the general fund so you add those two together and that's where you get the top and the bottom purchase Services is uh the 300 it represents all our contracts this includes um the uh this year it was the contracts with town of Orange Park um town of orange green Cove City of Green Orange Park and then of course this includes the sheriff's contract as well as those other three other two contracts it also includes our Charter Schools this includes our Charter Schools as as well Energy Service this is gasoline and stuff that they use uh materials and supplies you can see the capital outl is to 12.3 million that Bryce just spoke of that and the dispatching is also in the purchase Services yes all of it it's um purchase Services is considered all contract contractual Services which is really part of that um identification okay okay this is a summary again like a again our beginning fund balance We Roll about $8.5 million we plan on generating about $19.6 million which represents 96% of the one on one mill and um we expect to utilize about we have about $28 million that we'll use in the one mil we will spend approximately 24.9 million and uh we expect to have about a fund balance of about $3 million 3.3 million total total okay and that's what that's like part of the 5% or whatever that goal that you're trying to sure [Music] okay this is more of a a detailed breakdown of what represents that $24 million that you saw down here on right here the expenditures which is this number here wait can I'm sorry can you go back one more slide that slide oh summary statement and revenues oh oh okay the summary there you go uh yes so ending fund balance of June 30th 22 23 was $9 million right and that if I recall this is just from the one mil and the intention it was intentional so that we would have money that we could carry over to the following year each year right due to the cost due to expenses whatever just in case our fund balance is like our savings account correct and when we first asked the the community to pass this one mil we did it in intentionally we said we will be saving or working to save some money so that at some point in the future if this is not passed by the community we'll have some fund to fall back on and so you're saying that this year we'll only have 3 million to put in yes as far as trying to support um any continuation of services we would need to really look at how we're spending those dollars and um you know 3.3 is not enough to to cover any kind of continuation of services so again if at any reason um the taxpayers choose not to pass this Mill the district or the team the board would need to look at how are we going to absorb the cost of um the primary purpose which is really the Safety and Security of our schools so how are we going to absorb that cost in the general fund the operating fund so basically we need to generate around 10 to 12 maybe 13 minut we will then not have the funds to do this piece here but we are required to have the officers at every school it is statuto required so therefore that is a priority over our um capital outlay or hardening of schools so therefore if the mail does not pass at any given time the school district the board the cabinet members will need to discuss how is the district going to absorb at least that much money to support Safety and Security and that is a hard decision to make because it's a lot of money and that means um cutting staff because of the fact that the majority of our funds are funded by uh salaries and benefits I have a question what um how much funding does the state give for Safety and Security um the um safe schools um how hold on I'll tell you right now cuz if I remember correctly I thought we said it was around 12 million no this the state gives us a portion of dollars which is called safe school it is still categorical and it g they give us $3.4 million this year this is just projected it is dependent on whether or not um we generate enough funds based on our um enrollment um so right now we are projecting based on the 40,000 kids the calculation says that we will receive about $3.4 million in save scho and that was set up basically to cover the SR what it was a requirement that and some of the um other expenditures such as um um oh what is those other positions that we're paying for guard Guardians no not the Guardians um out of the safe schools the coun Deans the Deans uh mental health no mental health there is a set aside for mental health but it's primarily the safe school does have a component of it where we are required to set aside x amount of dollars to support the counseling of our students the you know the Deans at our schools the like when there bad behavior bad behav we don't want to say bad behavior but I know the beans that makes yeah yeah those types of expenditures so part of the statue requires us to do some of it's not mandatory but requir so right now we are using some of the safe schools to support some of those positions do you have a breakdown of purchase Services C object 300 yes so you're saying that the 29 the 2 almost 3 million was green Co Springs okay I can tell you specifically um the uh part of the 300 we're paying well this was the year before but this year it's similar probably um clay Med which is um um that's a HR um I believe um what is clay m um medical flid that is a testing that's done that's a contract um field it's these are the contract services that we had field in three in the 300 yes field is the contract ones the 310 is that for the 1 mil yeah this is 1 mil yes this is for the 1 mil yeah what makes up the um the 9.4 million uh City of Green is about 372,000 I believe I think that's an item that's going before the board how much should we pay for the transition Services 2.9 Million included the transition Services we had to pay that in the 23 24 disc year right yeah in the 2324 the $2.9 million represents the transition of $1.1 million to the Sheriff's Office so that's why that number is so high compared to the price a year that's part of it there were other types of expenditures in there if you take the 1.1 million away from the 2.9 that leaves the uh different operating type of contracts that we did have which was City of Green Co which was about 372,000 town of Orange Park which was 300,000 we had um um we contracted I guess for oil changes and whatnot for it's called G distribution uh we spent about 4,000 there software programs was about 6,000 um Charter Schools uh 692 th000 so the majority of all of the expenditures in the 2.9 Million 1.1 transition and all those others closly adds up to the one uh 2.9 milon but we're not going to be paying for those software Services anymore cuz it's already included with the police department part of the $9.4 million right and then we're not going to have to pay for what was the other yeah there's a lot of stuff that I don't feel like is being deducted it's already ined that's we're in this category but we have to recognize that it does lower expenses in other areas right y so even though that's a shocking sticker price we're saving in other places m well is there a breakout for the 9.4 uh yes can we you don't have to read it to me but I will provide it at the uh public hearing so everyone can see exactly what makes up the 9.4 and I'll do it for every function other um other than the salaries and benefits because we know what those salaries are it's for the gardening program and also we have a lockmith I believe that we're paying for out of the um the um cost and then the benefits again I told you it's the 2 million that's that's part of the cost um the resolution and the rest of it is the standard P Medicare and those types of expenditures but I will break down what the 300 is the 400 is really the G gasoline the energy the those kinds of things um the materials and supplies are those that the um the guardian program May utilize and I you know I can provide a detail of that if you all need A8 the capital outlay uh Bryce did give you a a overview on that what I will do is include that page that she shared with you in the presentation so that everyone can see exactly how those funds are being used um and the other expense the 4600 is really 700 which might be minor expenses that so for me the best thing that you could do is an ex extended one mill fund so I will do that so everybody can see exactly how we're spending that money absolutely we'll do that it'll be in the 30th which is the public hearing which is really where you adopt the the tentative budget and um you to we adopt the millage rates once it's advertised okay and this millage will be on the August Ballot or The November on November well you'll get the notice um well it's not on the ballot itself no what happens is that once I we advertise we notice the the um property apprais then once it's adopted then it um then the not the um the the local tax office does their thing with the trim it's a process that we go through and then what happens is a mail out goes out to everyone stating here's what your tentative property taxes could be no I mean the the 1 mil the additional 1 mil when did the citizens vote on that again not for another three years I thought yeah yeah three years right this is this is the we're going into the second year four total of four 2026 yeah 2026 yes in November and it's on it's not on the primary ballot it's on the general it will be on the general and at that time we will need to have an audit because that's one of the requirements um to um have an audit prior to going out for those dollars I think that's one of the statutory requirements now and it's the November B and not it has to be your PRI mhm MH but it has to be done before you can take it out to the public and I'll just comment real quick um obviously this is a budget number and I know the clay today had an article and it talked about it with the sheriff's office if we went over the six Bill and it would have to come back to the school board for approval but we also know if they go under those those funds come back um and secondly the idea that I love is that we're at full capacity we were not at full capacity before so however you want to take that or look at it I'm glad that everything is covered as it should be so what do you mean full capacity every employee for every school yes at all times full time you're talking asor yes yeah okay there's a lot of I'm going to go fast now because those were the three areas that I really the general fund and the mill really more and I'll go into the capital once we get to it okay so the next slide really wly um um is our dead service oops okay we're done we're into food service if only okay come on sorry only too fast to finish where am I all right we're into our debt service like I said part of the funds that generate from the other funding provides the support for our debt service meaning our loans this is our loans that we took out to support the construction of new buildings or expansion of new buildings so right now we have um three leases or three um loans I should say one is the racetrack Bond we've had this for multiple years it is supported by the state it is funds that we do get from the state and we are required to pay it back you'll see the schedule so you'll see whenever would be paid off the cop certificate of participation remember I told you we went to um just recently we combined all of our other debt into one as well as we took out some additional funding to support an expansion of two of our um junior high schools so with that this year our payment is $4.6 million which is really close to what we would have paid with the other uh two debt that we did have and on top of that we were able to generate about a little over 30 something million dollars to do the expansion of our two Middle School junior high schools okay and then of course our bus lease it's uh about $1.6 million that we um will be paying on so the total debt is about 6.4 million which is part of that other financing sources that I told you will come from Capital Dr will we have say the interest rates should God willing come down in the near future would we have the opportunity to then Bond more in order to build more absolutely this interest here is um is already um um Extended this is the interest that we're paying on those debt and yes what happened is as our debt goes down our our our financing capacity increases and then yes in a couple of years if we want actually our our debt ratio is pretty good right now still because we're still within that small you know the value of what it was the prior before going into the the uh new costs before combining all the bu so I know basically we Consolidated and got more money right and I know the County Commission um bonded um one of their revenue streams in order to pay for a lot of the road construction that we're seeing today they did that years ago just wondering at you know at what point would it be financially beneficial for us to bond some of what we get through um different Revenue sources order to afford things in the future yes we always have that opportunity just like we did when we went out for the cops this more this most recent cops issue it just depends on their um on the interest rates at that time even this we can refinance again right you know if we wanted to so if there's a lower interest rate we can actually refinance this and still keep maintain but again it's just like anything else you're refinancing do you want to keep maintain the same amount of timeline and paying it off or do you want to extend it and depending on that percentage that is where you would decide whether or not you want to get more funds to support some of the but yes you have the opportunity to to take debt as as Norm as you have the capacity to do it okay so all right so basically remember I told you about the debt that we had before we had about um the all these three we combined to one to where it became the 69 million this is the most recent one that we did um and basically this this chart just shows you here's what our original principles uh was and is for our current debt and then this is what's remaining to be paid so we've got I believe about maybe two payments left on this one the bus lease um yeah but you see we paid off these three loans here by combining it with this loan does that try to make sense to everybody okay I just want wanted everybody to see what month uh annual payment will be for 2425 so our total debt is 143 million yes total um yes this this this and this added together but what we're responsible for right now well this money comes in from the state for us to pay all right this is where it gets transferred from Capital to help pay for the debt and this also gets transferred in from Capital to pay for the but the remaining the remaining is 143 or is it 52 oh this is the I'm sorry this is the original debt that we had since then we now have 5279 in remaining principal remaining interest is 21 5 and 2 is 7 about 70 2113 about 7374 million in debt right here so our total debt is 73 not the 143 no no the 143 is the original princip it's just the principle though not the interest it's just the original principle that we borrowed this added to this which is the remaining interest those two numbers added together is what our current debt is overall and then this is our the annual payment for 2425 of course there are Bank fees and things other fees that's associated with thatb but okay can I move on uh this is just like a balance sheet like I said it's what our revenues are uh coming in to pay our debt our um end expenditures the transfer in and that's what it is okay um okay okay here's the the the payment schedule so each year we will be paying off on the 2029 is the last year we will pay off that most recent costs that we just took these are the different ones so the um the bus leaks we do have two years this year and the following year so one more year after after this year uh the special act Bond it would be paid off in 2022 um the expansion of the junior highs this is what the 47 million total interest is about 21 total debt again this is just a breakdown of the total of what it looks like for our district so you can see debt capacity is pretty small so we do have a debt ratio is pretty good for right now should we need to borrow additional funding but what's pledged for this I'm sorry what's pledged for these payments are the capital funds so the more you take away from the capital the less we have to do any other construction or any type of activities so go ahead I'm sorry no you're fine through the chair um and I asse with the 20 new buses that we're looking needing to purchase based on the age that we've looked at not just a purchase But the lease option and go the best R um I am I will defer that question to Bryce as it relates to the buses and what they've discussed about the purchase of it I'm not sure I'm not sure what the the how the leases are running based on the purchase of the 10s that we've looked at of Leasing and out right purchasing yes yeah we're I mean we're just finishing up the lease that we're doing now but it's in our best we have two more uh payments this year and next year so um as it relates to the um the purchase at the end I do believe we get the option to purchase yes I think L has got a little high recently so yes so we didn't do like a lease to own thing we just leased them is that a thing we least we Le own we did the 100 bus purchase I think it was in 2017 that's what I thought we did okay yeah and that was to get the 100 buses so we've kind of gone through that cycle and if you and that was to get the air conditioned buses um cuz we didn't have air conditioning I to point that air condition yeah so we we bought like 100 a lot of 100 to get the air conditioning and then um if you look back at our plans previously it was always 20 buses a year keep up pretty much and as we grow that's going to increase as well so Miss Ellis I see we have two more payments here on this bus leas in consideration of the scheduling of the new SCH school start scheduled [Music] um other Counties have started to transition into that and have needed more buses because the kids are all traveling around at the same time because High School won't be starting so early will that be you think part of that consideration then next year yeah we've already been working with Transportation diligently behind the scenes to figure out what we need to do next year but we do have actually we'll be bringing it to the August board is the purchase of uh more buses um for this for this coming year 20 buses is what we plan to purchase this year cuz I know there increase in buses will be needed for the new schedule yes okay and and they have a rotation schedule with the buses so I need to try to keep them on the road as long as possible um keeping up with statutes as well but you know any of the buses that run the long routes will be swapped to do the short routes um just to try to balance the mileage on those so they do a really good job in transportation um extending the life of those buses okay okay okay now we'll get into the capital funds I'll give you an overview um the capital funds we do get um State dollars some well not very very many much dollars the majority of our dollars are just generated from the uh property tax the 1 and2 mil and of course the sales tax dollars and impact fees so those are the really the three funding source for our Capital funds and and associate with it is of course the interest that's um with the funds that are collected state revenue uh we do get some C and DS dollars capital outlay and Deb service it's from our mot vehicle license taxes uh State dollars that we do get in and it's been steady about the 1.5 million um the charter school Capital outlay this is an in and an out it comes to us but then we turn around and we uh send it out to the Charter Schools sometimes we do get a facilities Grant from the state but at this point we don't have that information so I can't can't put it in there if we do PL if we do get something between now and sep um September it will be reflected in that budget presentation we didn't get one in 23 22 23 at all no okay so I'm going to move on these are the expenditures um these are the categories that for the capital funds that we are required to um account for so you can see here's how we spent our dollars um primarily the majority of it is uh going out to our schools for building and fixed equipment and the remodeling and Renovations okay are there any questions on this chart we're buying books again can we point that out yes 17 we're buying books again well part of that cost rolled in from the prior year we opened a new school so we purchased the books just wanted to say that out loud I know yeah all right I'm going to move on if there are no questions okay again this is the balance sheet it shows the money coming in um the money we had left over you can see we had a large fund balance and that is because not all the projects were completed so we Roll It Forward our revenues is about 64 we're going to have about 148 million to work with our Appropriations are about 125 our transfers about 12.2 overall we'll have about a $6.8 million uh fund balance okay I'm going to go ahead and move further so that we can finalize this thing a lot okay this slide just represents the funding that's going to our Charter Schools we have one two three four charter schools and we have the two gkj sites which are contracted so part of that contracted number includes the DJJ sites so and these are the these enrollment numbers here are just projected right now we don't know how um where um if these numbers will change it could change in the second uh third calculation when we do receive it from the state their enrollment numbers so it's a projection they the charter schools receive part of our ffp dollars which is our state uh our dollars from the FF the state again they get a proportionate share based on their enrollment they received the $1 mil doll because of and the Florida cyber even though they are a cyber charter meaning a a virtual Charter they still receive a portion of these funds because of the fact that we said it was for operational expenditures in our resolution so they are required to receive a portion of those dollars the capital LCI um the law requires us to give them at least um 20 last year it was 20% this year I believe it's 40 % but the St John's classical does not receive it because they have to be in service for two full years before they receive their funding so so each year the percentage goes up until they start receiving 100% of their FD sales taxs they receive a proportionate share and because it's for construction or those types of activities the um the virtual Charter does not receive any of those dollars because they are in Virtual charge school okay and of course the p and Ami or the DJ GL sit they receive their proportionate share of the ffp which includes a us um an allocation for DJJ Department of Juvenile Justice which is part of our plan okay so I'm going to move on okay special Revenue special revenue and I'm going to go fast now okay these are you promised that earlier I know but this is so interesting don't you it's beautiful all right love of sleepless nights this is sleepless nights um our food and nutrition program is accounted for under this fund um special Revenue are our 420 which is our Title One our regular special Revenue funds uh we did have those extra funding from uh here's chrisa and AR and of course that's where we have to account for these funds okay so I'm going to go really fast revenues uh for the Food Service I know I'm trying I'm trying revenues for the food service this is just Food Service Susie Glover does a very good job with her programs at supporting meals to our students and adults so here's their revenue and where they receive the dollars from this comes from the federal government and or the national school lunch program and again these are the dollars that they receive the majority of it comes from the Federal National School runch about $ 12.5 million that's what I'm going to say for that one all right we're going to move fast I promise here's what how we break it down salaries primarily she the majority of her cost is in um food right Food Service food we buy food okay okay and you have an opportunity to look at this in depth and you can ask question uh call me and if you have any questions okay so here is their fund balance or their balance sheet their fund balance uh they brought in 9 million they're going to bring in 22.6 they'll spend about 24.7 and uh their fund balance will be about 6.8 it it equates to about 3% uh that 3% there requirement from the national school lunch program requires that they maintain at least three 3 months of operating expenditures that is within that 3 months I mean that that fund balance is within the value that she needs in order to to meet that requirement okay so she does have a requirement for fund balance as well and I say she Food Service all right now special Revenue um and these are the different programs that we currently have a lot of these numbers will change because right now we really don't have the final applications from the state the different department submits their application to the state they have to have submitted by June 30th and then they go through a rigorous um review at the Department of Education and and then they uh send sends send us the award notification what's in um yeah they send us the award notification once we receive that we will adjust the revenues of what we expect to to get for each of these grants so this is all an estimate part of it includes the salaries and benefits that are being paid by these grants so we've got to you know these are the positions that were approved in the allocation plan okay here's how they're spending their dollars again you know the salaries uh primarily the higher number and again it is um all the instructional positions that schools that we do have um okay so there we go all right trying to go fast here's the function view of where the funds are being spent you can see the higher percentage 69% is being spent in instructional services 61% and 63% that's the majority of where uh funds are being spent 7200 even though this is so low um that's going to go increase because 7200 is the indirect cost that's associated with those grants and of course it'll increase once we have the uh final numbers from the state okay a lot of these numbers will change in the September board meeting okay between now in September sorry I'm I'm going fast okay um here there is where we receive uh we do not have a fund balance for this fund because um in federal funds we do not get the revenue until we expend the funds so basically the general funds supports it until we draw the funds down from the state so there is never a fund balance if we do have a fund balance there is a problem and we are cited on that we have to pay a penalty so we can only draw down the funds that we spend okay all right I'm losing my voice okay the 44x are the EST the era um Esser and AR funds here you can see over the since 20 fiscal year 2020 we have gener we collected $70.3 million in additional funding from Esser and all those different and these are the different projects that we had a lot of them are specific to what the name of the project such as literacy reading tutoring we can only spend the funds on K3 reading literacy tutoring Civics we can only spend the funds on that area in that area um the idea of course is a summer learning Camp specifically for summer school and those types of things so in 2021 we started spending the funds 22 we spent this much 23 we spent this much um 22 23 24 25 we have 2 million dollar left over these grants all close in SE oh well they some of them have closed where you see nothing there in the balance for 2425 we've already closed out those grants um what's remaining is just a a little bit of funds that's going to support our summer school for July and some tutoring that's going on right now so so that's really what those dollars represent but by September it will be all done and then the fund begins cuz then they audit all of those expenditures so all right um this is just a breakdown of how we're spending the Essa funds I mean the remaining $2 million you can see where the funds are being spent which is primar like I said instruction which supports the summer school and any tutoring that we do have going on currently here's a breakdown by object code so you can see it's primarily salaries and benefits not even that much really all right so here's the balance sheet I'm going to go real fast okay these These funds here to the end Believe It or Not these two funds that I'm about to speak about the internal Serv service funds are really part of the general fund so it's really just for information purposes right now because it's already accounted for in the general fund but I am breaking it out the liability insurance is one of the different um internal funds as you can see this fund represents the cost of our property and the different types of um liability and workers comp that we are required to [Music] support uh this is just a quick breakdown of how it's being spent we generate some revenues from um some of our transfers in we charge for some of their services so like workers come one of the benefits that is where some of those dollars are uh going into to support this um program the internal Service uh health insurance 712 that fund is our um Self insurance program where we as a district decided that we will have our own self insurance program um right now these are the salaries and benefits the majority of the cost is the purchase Services which is the contracts with um United Healthcare um who else humano humano Express Grips Express Grips all of those cont conts that we have to maintain our health insurance program uh here's the balance sheet of where we are we have we are expecting about 4.7 million in our fund balance we are required statutorily no act actu we are required to have enough dollars to support our claims once they come in and we do have a lot of claims workers comp we have a lot of workers comp claims and some liability cases that we bring before the board under a shade or something yes okay we're at the end wow all right the next step really is for you the board to go through the process and um approve my advertisement for the proposed Mage rates and the tentative budget for 2425 this advertisement will appear in the July 25th 2024 uh news paper play today um you will also set the public hearing for July 30th to adopt the Mage rate and approve the tentative budget and then we have another date that you need to set which is the final public hearing for September 12th to adopt the final Mill and the budget for 2425 do I have I have question question um the the next meeting is that the one where read all the numbers off oh yes the next two the next two okay so my other question is you said that you have more slides to go over and we're going over all of this again at the next one if you choose to for me to do that yes well the the two areas that you wanted that we wanted additional information on you got the numbers individual numbers do we have to go over all of this again can we just I all I will need to do at the next meeting is really go over the melage to reinforce those numbers the three the first three slides really just a millage the two slides that we talked about and then what I can do is minimize all of this into charts and graphs and a little wording and then have the detail of what you request at that meeting it's up to you what you would like what would you all like I just don't think it's necessary to go and do this again but you want the readus digest version yeah I think what we're hearing from the board is when there you you look at that right hand column and there's like most of the things are sort of in line with each other and you have a few that stand out right well what what's that attributable to right we will talk to right all those things that we see every single day that become common place when you do the work a lot isn't common place to those that don't do the work a lot so I think if we can you and I can have a meeting with Mr gry and returns about what the explanation for the board members so they can see why that why there's a proposal that that's higher than it was or or out of concert yeah I can do that we'll do unless the board thinks differently I don't think that we need to go through 66 slides again I think we just kind of need to hit the highlights and is there a way and I don't know so forgive me for is there a way just to deliver that information to the board without having to go through an entire present again like we sometime like give it to you ahead of time or something I don't know if that's what you're wanting but it sounds like that's something like statutorily I am required to talk about the millage again that is something I have to do I just think codes right oh yeah that piece I did it for the board's uh and for the public so they can see the details of really how we're spend I'll get with Mr Broski and we can minimize like the the the reasons behind that see what's what's the appropriate way mechanism that we can share that with you ahead of time so that you know what what it is yeah definitely the more detail on the on the one mill is something that I would like to see and then Miss Clark had ask for more detail we'll have that yeah well we wrote it down so we'll prepare that that I was just saying I don't think that we need to hit I think to Mr D's point is that something you guys feel like needs to be presented at the next meeting or is that something that could be just information emailed to the board because we requested that information I would I would personally like the one mill to be presented because I know that there's a lot of question in the community okay but on some of those other things like relative to spikes in cost of paper or instru things those are things maybe I could I could deliver to the board and then we could present one that doesn't there are constantly prices that go up that's trying to save you 66 or you said there's more 10 and something if you want dets for what you ask for I know well I mean like this is the workshop this is where we go into detail that's fine I can sit here and go through detail I just I don't know maybe it's well the other the public hearing though I mean by law yeah whatever go whatever by law but I don't think 100 slides is by law the additional after of the at really uh could have just done this and just presented the first five slides right but we asked you for right so the detail I want but at the work at the actual hearing I can just do the first five slides and the details of what you specifically asked for correct and we can provide that to you it doesn't have to be this long so madam shair are we in agreement will do what's mandatory and then a detail of the 1% y MH going m um the and we changed the final hearing from September 10th to September 12th correct yes so cuz in the original paperwork we had September 10th right so I thought just verbalize it I know you sent that out to us yes so all right well thank you so much Dr Lego I know this was hours and hours of intensive work for you youra awesome I would like to personally thank my team Musketeers they worked very hard on this along with me because and no sleep you can see the bags under my just teasing all right smile a little thank you Dr thank you all right our next item is to review the educational facilities plan but I think Miss Alis did you have anything to speak to for that or you want to wait till the next meeting um yeah I just just real quick um for you guys to look at um before the next meeting on page 21 is is all the fund sources that we used for Capital and there's a definition and um categoricals on what each funding is used for just um as a foot reference if you want to go there the first portion of the um document is growth and we will do a presentation on the growth and update you and and the county as well on everything that's going on there um so yeah if you look through this and you see anything that you would like more detail on before the June 30th meeting or to for us to include in the presentation we'll do that are we going to require everyone to drive down Sandridge Road for the have to the meeting that way I avoid that tell me about it we had vacation bible school last week and I had to drive that road four times every day I needed by the end of it a rotary 28 all right so we'll move on to the action part of our meeting our first item that we'll be voting on is to approve the advertisement for the 2024 2025 inative budget and Villages do I have a motion I move approval a motion from Miss baa do we have a second second second from Miss Clark any further discussion seeing none all in favor please say I I any opposed motion carries 5 uh the next item on the agenda is to adopt and approve the emergency adoption implementation of Klay County district schools school safety polic is 9.17 school safety requirements and monitoring 9.18 threat assessment policy and the district's security and response to active as salent policy which is uh confidential so um Mr da did you have anything to add to that before we go just that there's been a number of changes as you all aware with this statutorily and with the shift from the the transition back to the the CL County Sheriff's Office and all that collectively we wanted to make sure we had all our done in a row especially relevant to student safety which I know is first in all of our minds uh so that we were we could take care of that and then we could come back in we just need to adhere to the timelines of similar to the budget do I have a motion a motion from Miss Hanson and a second second second from miss paa any discussion from the board any questions all in favor please say I I I any opposed motion carries 5 Z all right and last is the 2024 2025 mental health assistance allocation plan Mr Dy was there anything that you need to speak the state you know does provide some some supports for this because the requirements relative to student mental health which touches on so many numbers of issues uh has has grown exponentially really even in the last four or five years since I've been in this role and so in order to to meet some of those requirements you we do have to take some action some of these things that were done here like even that we'll see later today uh we've already done but now we been required to to to bring them forward in this in this uh fashion but now nothing nothing out of the ordinary here we just want to make sure that we adhere to the to the requirements given to by state do I have a motion I'll make approval a motion for approval from Miss Clark do I have a second oh second second from Miss Hansen any discussion or questions from the board right all in favor please say I I I any opposed motion carries 5 Z all right um I just want to reiterate we did not have any members from the public here to speak to any items nobody had any comments to make all right um Mr Dailey did you have anything to add yeah just that I mean obviously that was a lot right that we went through and tried to digest uh but that team did work extraordinarily hard I mean behind the scenes you were absolutely right I appreciate you commending them and that that takes a lot out of them there's so many moving parts to the budget with an organization of this size and you can see like the potential complication from all the different funding sources and you have state money and local money and federal money and all of that and all the things the various needs as they've grown and and that team does an exemplary job and our partners at the state do a great job and when the Auditors come in they're here to compliment and and support us and so for all those people that make all that work so that we can help children and help teachers help children I thank all of you very much um Mr blocker anything from your office no ma'am okay um School Board member comments anything anybody wanted to add before we move on to our next meeting all right seeing none I will adjourn this meeting and we'll take a