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From YouTube: CCSD Audit and Finance Committee Meeting | May 4, 2021
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A
Good
afternoon,
everyone
I
will
now
call
the
may
4th
2021
meeting
of
the
audit
and
finance
committee
together
to
order.
Can
I
get
a
motion
on
the
adoption
of
the
agenda.
D
A
F
Yes,
good
afternoon,
I'd
like
to
present
the
march
transportation
report.
As
of
march
31st,
21
first
student
had
a
total
of
427
drivers
for
390
routes.
As
of
march
2020,
there
was
a
total
driver
count
of
341
drivers
for
357
routes.
F
Our
late
bus
lost
instructional
time
tracking
showed
214
hours
of
lost
instructional
time
due
to
buses
being
late
in
march
2021.
As
of
march
2020,
we
were
555
hours
of
lost
instructional
time.
Our
top
three
schools
affected
were
academic,
magnet
stall
and
pepper
hill,
with
the
top
three
reasons
being
either
driver
related
traffic
or
bus
breakdown.
F
These
this
data
was
based
on
46
entries
in
total
in
our
late
bus
log.
F
As
of
right
now,
first
student
is
doing
well
as
far
as
the
their
numbers
and
their
driver
count
so
far,
they're
trending
at
about
111
percent
for
year
today,
for
the
month
of
march,
they
were
109
for
staffing
as
opposed
to
routes,
and
that
is
all
I
have
any
questions.
G
A
Okay,
I
had
a
question
regarding
the
looks
like
I
was
thinking
last
year
in
march,
were
we
at
full
capacity
because
we
had
22
000
last
year
in
march,
at
11
000?
I
don't
remember
when
we
closed
the
schools
in
2020,
but
when
we
at
full
capacity
at
that
time,.
F
I
believe
we
closed
goals
march
17
that
that's
the
date
that
rings
a
bell.
I
did.
I
was
waiting
to
get
definitive
numbers
before
I
responded
to
your
question
regarding
that,
so
I
was
kind
of
waiting
to
hear
back
from
the
student
information
before
I
give
you
a
specific
answer
on
that.
But
march
17th
was
when
school
shut
down.
F
A
Any
any
other
questions
for
mrs
lynch,
if
not
miss
costello,
with
the
monthly
capital
projects.
H
The
expenditures
for
the
month
were
6.4
million
for
the
2010
2016
capital
building
program
phase.
Three,
the
expenditures
for
the
month
were
108
000.,
the
capital
maintenance,
eight
percent
funding
was
571
000
for
the
month
and
we
will
be
receiving
the
fixed
cost
of
ownership
fiscal
year.
22
funds
very
shortly
in
may,
and
those
projects
are
off
and
running.
H
We
are
looking
to
close
that
out
shortly,
as
you
can
see
on
the
report.
A
lot
of
those
projects
are
closed.
We
have
the
d3but
d3
bus
lot
and
a
few
other
ancillary
projects
closing
out
miss
codes.
Our
time
frame
is
to
bring
you
something
during
the
summer.
There's
a
small
reallocation
that
needs
to
be
made
and
then
by
the
fall,
probably
september
october,
we're
going
to
bring
the
first
round
of
closeout,
thus
just
leaving
a
few
projects
on
that
report.
I
So
when
will
we
be
done
with
those
projects?
Didn't
the
revenue
for
those
stop
coming
in
16.
H
Yes,
they
did
so.
The
revenues
are
no
longer
coming
in.
We
do
have
a
mainly
the
d3
bus
lot
project
is
the
one
that
we're
we're
really
waiting
for.
H
Final
in
this
program,
it's
been
a
while,
so
it
probably
feels
like
we
haven't
done
it.
We
did
a
final
agreed
upon
audit,
and
that
is
when
the
citizens
oversight,
one
committee
passed
it
over
to
the
citizens
oversight
ii
committee
with
a
few
lingering
projects
to
monitor.
Thank.
I
A
A
K
I
also
asked
for
your
for,
for
your
permission,
to
introduce
the
new
newest
member
of
the
art
and
finance
committee
who
has
joined
us
before
I
do
the
report.
If
you
don't
mind.
K
Latrina,
just
let
me
know
so-
miss
velma
stamp
has
joined
the
meeting
she's.
The
one
that's
been
selected
for
the
to
replace
brett
johnson
brett
johnson
may
join
in
later
on
this
afternoon,
we'll
see
miss
stamp
had
a
planned
meeting
of
town,
a
trip
out
of
town
so
she's
she
dialed
in
a
little
bit
late.
Because
of
that,
but
wanted
to
welcome
her
just
a
bit
of
a
background.
K
I
went
over
this
last
month,
but
she's,
currently
the
director
of
the
procurement
at
musc,
as
well
as
the
director
of
grants
at
nbsc,
and
one
of
the
reasons
why
we
selected
her
and
recommended
her
was
because
of
her
the
types
of
financial
transactions
that
in
the
muscles
involved
in
similar
to
to
so
much
to
some
degree
as
the
type
of
transactions
that
we
have
here
in
the
district
because
of
both
governmental
entities
and
she's,
replacing
a
person
that
came
from
the
hospital
system,
brad
johnson.
K
So
so
thank
you,
mr
sample
willing
to
us
to
serve.
A
K
K
Then,
when
we
had
in
brief
with
the
auditors,
there
was
information
from
the
from
the
audit
department
department
of
revenue
that
the
article
would
take,
perhaps
three
to
four
weeks
once
they
came
in
it
actually
took
three
to
four
months.
They've
done
this
type
of
artist
before,
but
not
in
a
large
system
like
ptsd
lectures
that
we
have,
and
so
the
experiences
that
artists
have
had
in
construction
programs
and
school
districts
have
been
in
smaller
school
districts.
K
However,
haven't
gone
through
three
to
four
months
of
audit
in
the
traditional
report
of
course
here
last
year,
and
there
are
no
findings
in
the
report-
no
findings.
They
did
have
two
recommendations
that
we
have
looking
at
one
recommendation
associated
with
how
we
manage
cash
flow.
So
it's
a
very
complex
process
trying
to
make
sure
that
we
have
cash
on
hand
that
is
needed.
There
made
some
recommendations.
That
may
be
a
recommendation
that
may
may.
K
May
not
align
with
how
how
we
completely
match
our
cash
flow.
So
we're
taking
a
look
at
that,
and
the
second
recommendation
is
a
similar
situation
where
they're
asking
us
to
about
combining
cash.
K
However,
I
will
say
again
repeat
again:
there
are
no
findings
here,
but
because
they've
done
an
audit
in
the
presented
recommendations,
they
have
indicated
that
we
are
now
in
their
department
of
revenues
queue.
So
there
will
be
there's
an
expectation.
There
will
be
articles
and
I
will
say
I
think
I
a
question
a
few
minutes
ago
about
the
arts
program,
so
the
procedures
that
we
have
in
place
that
the
choice
to
force
out
the
financials
on
the
capital,
those
procedures
were
developed.
K
15
to
17
years
ago,
they've
been
audited
extensively
by
our
external
auditors
by
the
external
party
firm
that
we
have
come
into
the
upon
procedures
of
crucial
report.
Last
elliott
davis
issue
report
last
last
summer,
now,
department
of
revenue,
so
procedures
have
stood
at
the
test
of
time,
at
least
in
the
last
decade
and
a
half,
and
I
think
this
this
report
no
finance.
This
is
a
further
testament
testament
to
that.
I
K
Jackie
you,
I
know
y'all,
could
you
respond
to
that
question?
Please.
L
Yes,
sir,
one
of
the
things
that
we
noticed
whenever
we
were
whenever
they
came
in
for
an
audit
is
that
we
didn't
always
have
a
consistent
cut
off
date.
We
would
sweep
whenever
we
needed,
basically
cash
for
cash
flow
purposes,
and
so
they
asked
that
we
tightened
that
up
and
and
have
a
more
a
more
regimented
schedule
perfect.
Thank
you.
You're
welcome.
I
Yes,
that's
why
I
said
thank
you
any.
A
Okay,
well,
that's
provided
for
information
so
that
we
are
informed
of
what's
going
on.
The
next
item
is
the
external
audit
firm
update
and
mr
kennedy
will
cover
that
as
well.
K
I
reported
last
month
that
our
current
external
excuse
me
yeah.
Currently,
it's
audit
firm
clinton,
larson
allen
has
decided
to
cease
doing
business
in
the
state
of
south
carolina.
There's
some
growth
issues
with
the
company
they're,
not
they're,
not
south,
carolina
land-based
company.
So
so,
when
we
it
was
time
to
go
back
out
for
a
bring
for
an
rfp
for
a
new
fort
to
renew
the
contract
for
arts
and
services
they
elected
not
to
respond
to
the
rfp.
K
K
K
That
firm
does
governmental
audits
in
the
states
of
south
carolina
north
carolina
and
georgia,
including
some
school
districts
here
in
south
carolina.
K
They
do
not
have
a
local
office
here
in
charleston,
they
do
have
an
office
in
columbia
and
whereas
queen
finney
has
a
an
office
here
in
charleston,
and
so
there
was
a
team
that
was
assembled
to
evaluate
these
two
proposals
and
then
so
each
each
team,
member
independently
scored
using
a
a
rubric
for
each
of
each
of
the
teams
in,
and
there
was
unanimous
decision
to
to
to
recommend
and
select
green
finney
as
the
district's
external
auditor.
D
Mr
kennedy,
this
is
kent.
What
was
the
fee
in
the
prior
years?
I
know
we've
got
the
projection
for
going
forward.
So
2021
is
the
current
fee.
Is
that
right.
D
K
Okay,
so
I
understand
the
question
so
yeah,
so
these
fees
start
these.
These
are
annual
fees
with
with
escalation
for
each
of
those
years,
as
shown,
those
fees
that
they're,
as
that
you
see
here,
cover-
covers
the
financial
audit,
the
the
production
of
the
financial
statements,
as
well
as
the
annual
fulfillment
target
jackie.
Do
you
know
the
the
annual
cost
that
we
had
last
year
with
clifton
lawson
allen.
L
Yes,
sir,
it
was
just
around
87
000.
A
Was
that
for
one
year
jackie
or
for
all
of
I
mean
the
contract
was
the
five
years?
Did
it
go
up
every
year
like
this,
one
is,
or
was
it
87
per
year.
K
We
got
87
whatever
I'm
assuming
exactly.
You
could
correct
me.
That
was
the
last
year
of
the
of
a
five
or
six
year
contract.
So
you
know
my
assumption
is
that
had
they
had
a
you
know
something
assumption
that
had
they
presented
a
proposal
that
would
not
have
been
that
87
000.
some
number
higher
and
then
it
would
escalate
it
from
there.
A
D
Sorry,
yes,
it
did
answer
my
question.
I
I
I
do
think
it's
curious
that
they're
no
longer
doing
business
in
south
carolina.
I
I
see
they
don't
have
an
office
here,
but
it's
obviously
disappointing
to
lose
the
continuity.
K
K
Right
and
and
the
way
the
audit,
the
audit,
the
partner
explained
it
to
me-
was
that
the
the
fern
had
been
expanding
fairly
rapidly
and
then
they
got
into
some
in
in
the
end
up
expanding
too
rapidly.
So
they
couldn't
cover
all
of
the
the
location.
In
fact,
their
their
their
firm
is
located.
K
Their
state
presence
was
in
colombia,
so
they
didn't
even
have
an
office
in
charleston
and
the
person
who
was
the
audit
manager
for
the
state
of
south
carolina
decided
to
leave
the
firm
and
so
clifton
lawson
allen
was
not
able
to
find
someone
who
was
willing
to
take
a
spot
here
in
south
carolina
and,
and
so
that
was
that
was
a
business
decision
on
their
part
to
to
not
continue.
I
So
mr
kennedy
were
any
of
the
five
individuals
that
did
the
rating,
were
they
employed
with
ccsd
in
2016,
when
we
left
green
fenney.
K
So
I
think
at
least
one
person
was,
and
that
would
have
been
and
so
jackie,
yes
coupon,
you
need
to
make
sure
I'm
standing
right,
but
I
think
the
budget
director
with
the
bu
the
budget
director
was
one
of
the
people
that
was
that
was
the
value
raised
on
this
on
this
proposal
here
and
the
budget
director,
I
believe,
was
in
the
district
at
that
time,
and
I
think
she
may
have
been
the
internal
arts
department
is
that
quebec,
jackie.
I
Two
things:
was
there
any
discussion
on
the
issues
that
led
ccsd
to
severing
that
relationship
similar
to
the
situation
that
required
berkeley
county
to
sever
that
relationship,
and
I
just
have
they
changed
anything.
Was
there
any
discussion
of
a
of
changes
to
the
issues
that
came
during
their
tenure
with
these
districts.
K
So
so
before
I
decided
to
even
consider
this
firm.
K
The
as
a
potential
proposal-
I
I
did
my
own
research,
one,
a
part
of
that
I
looked
at
the
fiscal
years-
13
14
and
15
fiscal
years,
13,
14
and
15..
K
There
are
the
reports
that
were
produced
by
green
findings
at
that
time
was
green,
has
been
important
for
the
for
the
district,
and
I
took
a
look
at
the
powerpoint
presentations
in
each
of
those
fiscal
years
that
they
made
to
the
district,
and
I
don't
know
where
they
made
those-
whether
to
the
art
and
finance
committee,
to
the
board
to
staff,
but
certainly
the
powerpoint
presentations
that
were
presented
in
the
district
which
I
have
copies
of.
And
when
I
look
at
those
those
three
powerpoints
it.
K
It
became
very
clear
to
me
that
the
audit
firm
green
finding
hard
communicated
through
the
at
least
through
those
powerpoints,
and
then
you
look
at
the
financial
statements,
the
same
thing,
the
the
the
fiscal
direction
that
the
district
was
headed
in.
So
he
they
started
in
13
and
pointed
out
the
state
requirement
for
a
for
fund
balance
in
the
gfo
a
recommendation.
So
the
state
requirement
is
8.3
percent
of
general
operating
expenditures
in
the
gfoa.
K
The
government
finance
office
association
recommends
a
minimum
of
about
16.7,
so
in
13
they
pointed
that
out
and
they
had
a
graph
that
showed
the
position
of
the
district's
financial
excuse
from
the
fund
balance.
They
pointed
out
again
in
in
fiscal
year
14
that
graph
showed
a
decline
in
the
fund
balance,
and
I
think
in
fiscal
year
15
but
well.
30
million
15
shows
additional
decline
and
I
think
in
15
presentation
it.
K
It
showed
that
the
district's
percentage
fund
balance
percentage,
that's
the
percentage
of
operating
expenditures
with
3.9
3.9
percent,
and
they
have
been
communicating
for
three
years
that
that
we
need
to
maintain
at
least
8.3
percent
to
protect
ourselves
financially
and
more
more
probable.
We
should
be
doing
the
16
so
so
when
I
took
a
look
at
what
they
produced
for
the
district
in
terms
of
financial
statements
and
what
they
produced
through
the
district.
K
In
terms
of
the
communication
of
where
we
were
headed
financially,
it
is,
I
mean
it's
pretty
clear
and
if
you
recall,
when
I
came
on
board
in
fiscal
year
in
in
in
2018
when
I
became
a
cfo
here
for
the
second
time,
one
of
the
very
first
things
I
did.
I
took
to
the
board
in
modification
to
the
fund
balance
so
that
we
can
make
sure
that
we
we
get
to
the
position
that
gfoa
recommends
and
that's
where
and
we're.
Clearly
there
now.
I
I
I'm
just
thinking
from
from
a
standpoint
of
how
this
looks
to
the
community
is
they
went
away
for
four
years
and
they
came
right
back
and
in
the
interim
of
that,
there's
been
some
pretty
severe
financial
mismanagement
under
their
auditing
in
other
districts,
and
I
I
don't
want
the
district
to
have
any
more
drama
than
it
tends
to
have.
So
was
there
any
discussion
on
how
they've
changed
any
of
their
procedures
to
not
to
to
to
better
catch
those
things
on
behalf
of
boards.
K
Well,
I
I
didn't
take
a
look:
let's
go
set
their
their
article
procedures
prior
to
this
proposal
in
the
proposal
they
talked
to,
they
could
be
labeled
as
their
work
plan
for
the
audit
and
just
based
on
my
experience.
The
type
of
analysis
that
they
proposed
that
they
are
doing
would
would
be
the
type
of
analysis
that
I
would
expect
to
see
from
a
from
an
from
an
audit
firm.
I
And
do
we
have
any
reason
to
believe
the
procurement
com
office
is
going
to
have
any
issues
with
the
approval
of
the
process
based
on
that
prior
work?.
I
A
K
M
Good
afternoon,
no,
we
have
not
gotten
a
response
back
from
the
state
and
basically
that
process
the
state
reviews
the
auditor
to
ensure
that
their
when
they
perform
the
procurement
audit,
that
their
procurement
audit
is
in
compliance.
I
That's
the
only
piece
that
the
state
procurement
office
is
reviewing.
Yes,.
M
A
K
Yeah,
so
there
were
some
cost
differences,
the
other
firm
actually
costs
were,
I
don't
remember
the
numbers,
but
they
were
definitely
less
than
these
numbers
here.
The
cost
here,
I'm
not
sure
there
was
significant,
maybe
five
or
six
thousand
dollars,
so
that
could
be
considered
significant,
so
the
deciding
factor.
Obviously
there
was
not
a
cause.
K
It
was
one
the
the
ability
for
the
firm
to
have
a
local
presence
as
the
it
was
their
approach
to
how
they
would
conduct
the
audit
and
produce
financial
statements,
and
it
was
also
based
on
the
the
additional
supports
that
each
that
we
asked
this
for
each
firm.
What's
what
what
are
some
of
the
additional
services
that
you
could
offer
to
the
district
and
so
based
on
the
list
of
services
that
green
finney
had
versus
the
other
firm?
K
A
And
so
I
I'm
assuming
that,
since
it's
coming
to
audit
and
finance
dr
postway
and
you
and
others
on
that
would
be
looking
at
this
feel
very
comfortable
with
the
decision
of
bringing
this
audit
firm
back
after,
and
I
heard
you
loud
and
clear-
I
just
guess
I
need
to
hear
that
y'all,
you
know
talk
through
this
and
you
you
me,
I
mean
you
were
okay.
K
Yeah,
so
you
know
we
took
a
look
at
the
districts
that
both
firms
have
been.
You
know,
don't
have
contracts
in
south
carolina,
so
green
finney
has
the
largest
school
district
in
the
in
the
state,
so
they
do
greenville
public
schools.
I
can't
remember
the
school
districts
that
the
other
firm
did,
but
they
they
did
not
they're
more
medium
to
small
size
firms,
and
so
green
finning
has
done
one
of
the
larger
larger
firms
in
the
state.
K
So
they
have
that
level
of
a
complex,
the
level
of
knowledge
to
to
to
deal
with
the
complexities
of
large
districts.
So
that's
so
so
that's
so
clearly
that
was
a
factor
in
our
determination.
And
again
I
go
back
to
the
to
the
work
plan
that
they
had
put
out.
M
N
M
This
is
a
wayne
wilshire.
I
I'd
like
to
add
that
when
we
went
out
for
a
solicitation
for
auditors,
I
sent
out
a
request
to
write
out
about
eight
firms,
and
five
of
them
responded
back
that
they
were
not
in
a
position
to
submit
a
proposal
because
of
their
workload.
So
there
were
very
few
auditors
who
were
in
a
position
to
be
able
to
who
were
in
a
position
to
respond
to
our
solicitation.
K
And
then
also
in
terms
of
bringing
in
our
firms,
it's
always
a
challenge
to
bring
a
new
art
firm
up.
This
was
not
a
designing
factor,
but
it's
always
a
challenge
to
bring
a
firm
up
to
speed.
K
K
This
is
not
one
of
the
factors
in
the
in
the
evaluation
a
little
bit,
but
one
was
the
idea,
because
that,
since
they
have
a
history
here,
history
being
an
understanding
in
our
financial
process,
a
financial
system,
then
it
becomes
easy
to
incorporate
them
back
into
the
club,
incorporate
them
into
the
workflow
that
we
have
versus
bringing
in
them
of
the
again,
not
not
not
the
deciding
factor
this
deciding
practice.
K
I
just
spoke
about
the
the
work
that
they
do
in
the
larger
business
in
the
state
of
south
their
work
plan,
their
ability
to
provide
services
that
we
that
I
consider
that
that
we
might
need
so.
For
instance,
we
have
as
well
as
the
community
knows
we
have
these
general.
These
gas
beats
that
we
have
to
implement,
so
they
are
able
to
help
us
with
those
accounting
services,
as
well
as
other
types
of
that
additional
calls,
but
they
are
there.
D
This
is
and
again
challenge
of
getting
firms
to
respond
to
an
rfp
is
that
is
that
across
school
districts,
or
is
there
something
specific
about
our
school
district
that
is
causing
firms
to
shy
away
from
the
work.
K
Well,
I
think,
looking
at
the
state
there
are
generally
three
firms,
maybe
four
firms
with
this
other
frontier.
Well,
obviously,
three
firms
historically
have
done
work
in
the
larger
district.
So
it's
a
green
fenney
horton
in
this
case
wing
finning
that
the
hardness
dropped
off
elliott,
davis
and
clifton
larson
allen.
So
we've
talked
about
clifton
mars
now
and
leaving
the
state
so
that
this
leads
green
finney
and
elliott,
davis
and
so
elliot
davies.
K
We
contracted
with
you
know
a
year
ago
or
more
to
do
our
external
work,
my
external
artwork,
so
the
issue
cleanses
the
risk
assessment
to
the
district
back
in
the
I
think
you
know
last
year,
they're
currently
doing
two
internal
audits
for
us
I.t
and
procurement,
and
so
so
they
thought
the
affirmation.
Elliott
davis
thought
that
I
agreed
there
will
be
a
conflict
of
interest
for
them
to
come
in
and
audit
the
work
that
they
are
essentially
doing
for
us.
I
May
I
ask
you
more
questions
sure
so
wayne
was
green
finney
one
of
the
entities
that
responded
to
the
rfp.
I
M
K
A
Okay,
if
there
are
no
other
questions
on
that
issue,
the
negative
is
the
disparities
dexterity.
A
K
So
I'll
start
off
and
then
and
ask
wayne
to
join
in
so
we
again,
another
rfp
went
out.
We
talked
about
this
beginning
on
getting
back
in
the
winter
time,
so
there
were.
I
think,
four
firms
that
responded
there
was
a
team.
I
was
not
on
this
particular
team,
but
there
was
a
team
of
of
individuals,
including
one
person
from
outside
the
district.
K
That
has
a
background
and
in
this
type
of
work
that
met
you
know
evaluating
those
those
proposals
and
they
selected
this
miller
consulting
firm,
the
the
amount
here,
333
thousand
dollars.
It's
not
the
lowest
amount
in
the
of
the
four
firms
nars
it
is.
The
high
is
the
high
oh
they're
they're,
the
ranges:
they're
290
3
000
to
350
59
000.,
so
wayne
you
want
to
talk
a
bit
about
the
more
about
why
the
survivor
selected
this
firm.
M
Yes,
based
on
zelda
said
they
selected
this.
The
scoring
was
based
upon
the
project
management
approach
to
qualifications
and
experience
of
a
middle
consultant.
M
They
were
ranked
their
scoring
was
10
point
higher
than
the
nearest
competitor,
and
since
this
is
an
rfp
cost
is
not
the
major
factor
or
the
highest
rated
factor
which
led
to
miller
being
the
highest
ranked
vendor
miller
is
a
their
firm
out
of
north
carolina,
but
their
intent
is
to
use
subcontractors
that
are
located
in
charleston
and
richland
county
that
that
proposed
cost
of
333
000.
M
That's
not
the
final
cost.
Over
the
last
few
days,
we've
been
in
negotiations
with
them
and
we've
gotten
them
down
to
314
thousand.
A
Are
there
any
questions
for
donna
wayne.
B
Is
this
coming
from
the
capital
programs,
the
200
000,
that
we
reference
in
there
that's
correct,
and
I
guess
which
is
it
coming
from
the
current
one
in
process
for
the
upcoming
one,
and
I
just
I
assume
the
referendum
allows
for
that.
I
just
wanted
to
confirm
that
so.
N
K
Mrs
was
asking
of
which,
which
specific
phase
program
was
this
coming
from,
and
this
is
phase
five
and
jeff
was
saying
that
we
went
out
for
some
some
advanced
money
on
the
phase,
five,
which
is
coming
banned,
we'll
actually
get
sold
last
last
week.
But
it
is
15
million
dollars
that
we're
going
out
for
advanced
funding
on
this
facelift.
A
My
question
is
wayne:
can
you
give
us
some
indication
of
specifically
what
we
are
asking
this
firm
to
do
or
has
not?
Has
that
not.
M
Well,
the
scope
of
work
that
we
submitted
define
what
that
firm
will
be
doing
to
us
and
once
they
there's
initial
kickoff
and
they
will
be
more
or
less,
I
guess
develop
the
scope
completely
and
then
report
back
what
that
scope
would
look
like.
That
would
be
the
initial
phase
to
kick
it
off,
but
mainly
what
they're
going
to
be
looking
at
is
to
review
our
processes
to
determine
if
they
hamper
our.
Are
there
any
barriers
for
minorities
to
participate
in
our
procurements.
K
And
I
think
also
not
frank,
I
know
it
and
this
is
at
a
high
level.
So
so
what
they're
going
to
do
is
are
processing
all
of
our
procurements,
whether
it's
capital
or
non-capital
they're,
going
to
take
a
look
at
what
the
opportunities
are
for
procurements
that
have
been
issued
and
are
being
issued.
Then
they're
going
to
look
at
the
community.
K
You
know
perhaps
I'm
not
sure
how
the
community
is
that
will
be
defined,
whether
it's
charleston
county
in
the
state
of
south
carolina,
but
certainly
take
a
look
at
all
the
firms
that
would
be
eligible
to
participate
in
those
procurements.
Then
they
would
disaggregate
that
by
by
the
swm
b
e
categories,
you
know,
including
the
minority
firms,
and
they
would
say
that
and
then
we'll
take
a
look
at
those
funds.
K
All
those
firms
say
do
those
firms
did
those
firms
have
the
capacity
to
do
the
work
of
the
procurements
that
we
put
out,
and
so,
if
and
so,
then
they
would
compare
the
firm's
ability.
The
number
firm's
abilities
to
be
able
to
do
the
work
to
the
amount
of
work
that
was
awarded
and
then
see.
If
there's
a
gap
and
then
there's
a
gap
between
the
ability
or
the
capacity,
I
think
they
call
it
and
what
and
what
we
award.
If
there's
a
gap,
then
they
would
explore
why.
K
Why
does
that
gap
exist
and
then
also
recommendations
on
how
to
to
close
that
gap
of
those
gaps.
I
May
I
ask
a
question
here
since
this
is
a
selected
firm?
It's
not.
I
don't.
I
think
this
is
information.
Correct.
A
I
I
I
A
The
next
item
is
the
monthly
financial
report.
K
K
One
significant
change
there's
not
been
a
lot
of
changes,
so
this
report
is,
as
of
march
31st,
so
the
first
nine
quarters
the
first
nine
months
of
the
year,
and
so
we
have
three
months
and
one
quarter
left
so
historically,
the
last
you
know
three
years
so
by
the
time
we
get
to
down
to
three
two
to
three
months
of
left
in
the
years
projections
then
become.
K
You
know,
they've
been
refined
and
they've
become
that's
pretty
accurate.
The
the
virus
from
last
month
to
this
month
shown
here
at
the
bottom
line,
so
right
here,
this
18.9
million
dollars.
K
We
are
projecting
that
when
we
close
the
books
or
this
year
or
in
the
year
that
we
will
be
closing
18.9
million
dollars
in
the
black,
so
revenues
exceed
in
expenditures.
The
difference
between
this
month
and
the
february
report
was
that
number
instead
of
18.9
million,
that
was
24.
24.
something
million
dollars.
So
it's
clearly,
as
you
know,
it's
a
drop.
K
The
drop
is
here:
the
5.4
5
million
dollars
here
most
of
that
is
associated
with
the
board's
vote
last
night
to
give
a
a
second
bonus
to
employees,
so
that
bonus
is
estimated
to
be
5.2
million
dollars,
and
so
this
report
here
the
monthly
financial
report,
was
submitted
prior
to
the
vote.
But
we
were
able
to
estimate
how
much
the
the
cost
would
be
and
because
it
was
a
high
probability
that
it
would
occur.
K
K
What
we
did
not
disclose
here
in
the
report
is
because
we
just
worked
through
that
through
it
this
weekend
and
found
lasted
yesterday.
K
Is
that
if
you,
if
the
committee
and
the
board
members
will
record
the
court
we'll
remember
rather
that
last
year
we
were
developing
the
budget
right
after
the
covet
pandemic
hit,
we
put
measures
in
place
to
slow
down
spending
so
that
we
could
reserve
money
from
this
year's
bunch
of
the
last
year's
budget
to
support
this
year's
budget,
and
so
we
have
4.3
million
dollars.
K
I
think
it
is
that
that
we
decided
on
just
just
recently
that
we're
going
to
do
the
same
thing
this
year,
and
so
this
number
of
18.9
million
dollars
when
we
look
at
it
in
the
june
5th
of
june
of
committing
the
committee
meeting.
That
number
will
go
up
again
by
that
by
that
four
million
dollars.
Now
there
are
any
other
changes
you
know
between
the
revenue
on
revenues
and
expenditures
that
will
impact
that,
but
again,
the
only
the
only
significant
change
is.
K
D
So
if
this
is
kent
again,
so
if
I
follow
this
correctly,
we
had
originally
anticipated
using
31
million
dollars
from
the
fund
balance,
and
if
this
were
to
hold
true
to
form,
presumably
the
use
of
fallout
of
fund
balance
would
would
be
closer
to
12
million
or
whatever
you
know,
the
difference
it
would
come
down
by
the
18.8
million.
Is
that
correct.
K
I'm
sorry,
I'm
I'm
really
having
hard
times
hard
time
explaining
I'm
hearing.
So
I'm
not
exactly
sure.
I
understood
the
the
question
itself.
I
know
it's
around
fun
balancing
how
it
changes,
and
so
I'm
not
when
I
say
yes,
I'm
not
sure
I'm
responding
to
the
question,
because
I'm
not
sure
I
completely
understand
the
question.
However,
when
I
go
through
the
the
budget
documents
in
a
few
minutes,
I
will
thoroughly
explain
the
impact
to
fund
balance.
A
K
This
is
simply
for
your
information
today,
so,
as
you
know,
we're
working
on
trying
to
improve
our
business
systems,
the
immune
system
upgrade
is
complete
the
dimensions
of
the
the
dimensions
that
you
record
remember
is
from
a
transition
from
the
cronus
timekeeping
system
to
this,
what
the
company
is
called
to
mention
if
it's
the
same
same
corporation
but
a
much
much
improved
system,
there's
been
some
issues
with
the
lead
module
that
we
in
firm
trying
to
work
out
as
soon
as
we
get
those
worked
out,
then
the
other
things
that
we
have
planned
for
in
terms
of
the
improvements
that
we
have
planned
for
this
year
will
be
we'll
be
ready
to
put
those
in
place
with
the
immune
system
and
the
dimension
system.
K
So
the
communist
is
the
district's
financial
and
human
resources
system,
whereas
the
dimensions
is
a
time
keeping
system
that
interfaces
with
the
the
financials
in
the
financial
system.
Here
are
these
historical
edits
here.
This
is
process
that
we've
been
working
on
to
make
sure
that
we
decrease
the
amount
of
transactions
that
the
payroll
department
has
to
go
back
in
now
and
make
corrections
to
our
time
timesheets.
K
Some
of
that
is
related
to
the
dimensions,
some
of
the
improvements
that
are
related
to
the
dimensions
played
and
so
we're
waiting
for
those
issues
with
that
upgrade
to
be
worked
out.
I'm
working
on
improving
the
processes
associated
with
p-card,
so
that's
new
moving
along
with
part
of
that
again.
It's
it's
working
within
the
munis
system
here
and
that's
currently
being
tested.
K
Now
that
the
communist
upgrade
has
been
done,
the
one
of
the
issues
that
we've
had
is
trying
to
make
sure
that
we
reconcile
what
the
kelly
services
provide
for
our
you
know.
Well,
they
recorded
with
our
substitute
teachers
and
how
we
have
that
reported
at
munis,
and
so
that
project
was
postponed
also
due
to
the
systems
upgrade
and
again
as
soon
as
we
had
the
dimensions
problem
worked
out,
we'll
be
back
on
top
of
that
and
then
the
last
one
bookkeeper's
support.
This
is
we'll
keep
the
support
bookkeepers
at
our
schools.
K
So
we
have
this
plan
to
to
make
changes.
We
had
better
plan
for
to
have
10
bookkeepers.
We
want
to
upgrade
them,
provide
this
high
level
training
and
use
that
as
the
basis
to
to
begin
professional
development
throughout
the
district
that
that's
the
late
it
was
delayed
because
of
the
pandemic,
but
they're
still
on
in
the
plans
to
do
so.
That's
just
where
we
are
a
lot
of
this
is
it's
on
hold
because
of
those
three
the
pandemic
and
the
system
upgrades.
K
Well,
I
think,
miss
green.
It
depends
to
some
degree
in
how
how
things
work
out
this
summer
with
the
with
the
with
the
covet
virus
and
whether
or
not
we
continue
as
a
local
area
to
continue
to
decrease
those
incidents
of
of
a
covet
and
then
and
then,
when
we're
able
to
do
so
and
be
able
to
work
more
effectively
with
schools.
So
you
know,
for
instance,
the
schools
were
strapped
really
stretched
this
year
of
not
enough
staff.
We
had
to
deploy
staff
from
central
office.
E
K
Yeah,
so
the
munis
upgrade
is
done
so
that
that
upgrade
is
complete.
The
here
so
upgrade
is
complete
on
the
unit,
the
upgrade
with
dimensions
that
upgrade
is
actually
complete,
but
we're
having
some
issues
with
the
one
of
the
modules,
the
lead
module,
and
so
that
piece
has
because
has
not
been
worked
out
and
we're
still
working
through
that.
So
once
we
get
through
that,
then
we
we
should
have
all
of
our
systems
upgraded
that
we
had
planned
on
upgrading
this.
You
know
the
last
year.
E
K
That's
correct
so
that
would
come
that
would
come
through
the
calories
request
versus
meal
this
year.
So
yes.
A
K
K
K
K
This
is
going
to
be
in
two
parts.
The
first
part
is
labeled
here
this
powerpoint
the
paradox
of
influx
of
a
covert
relief.
That's
relieved,
just
a
relief
dollars
and
local
taxes.
So
what
I'm
going
to
demonstrate
here
or
try
to
attempt
to
demonstrate?
K
Let
me
just
show
you
a
second
what
we'll
have
here,
so
this
this
table
reflects
the
amount
of
additional
dollars
that
the
district
will
receive
as
the
as
a
result
of
the
covet
of
relief
funding.
That's
coming
from
the
federal
government.
K
So
if,
if
you
report
remember
that
in
last
year,
when
we
were
building
the
budget,
there
was
a
number
that
we
had,
and
this
shows
in
the
months
of
finance
report,
I
just
went
over
13.4
million
dollar
allocation
from
what
we
call
the
sr1
funding,
which
is
the
element
elementaries.
G
G
A
K
K
K
Okay,
so
before
I
get
into
the
idea
of
a
paradox
here,
let
me
talk
about
the
numbers
so
again,
the
because
of
the
tobit
pandemic.
The
federal
government
is
issuing
three
series
of
appropriations
to
school
districts.
The
first
one
is
on
the
s1,
which
is
the
elementary
secondary
school
elementary
secondary
schools,
education
elite
fund,
the
first
round
funding
the
professor
one.
It
came
out
last
last
spring
so
for
for
a
charleston
county
school
district,
we
received
13.4
million
dollars,
so
the
13.4
we
put
together.
K
So
we
put
all
the
safe
use
the
money
for
safe
safety
protocols
as
well
as
some
academic
purposes,
so
that
funding
came
under
the
the
trump
administration
and
the
congressman
from
spring
last
year
and
then
in
december,
in
the
in
the
end
of
december
this
past
year,
again
with
the
trump
administration
in
the
con,
then
congress
they
came
out
with
essa
two
funding,
the
state
of
south
carolina,
I
believe,
received
like
954
million
dollars
for
k-12
that
amount
72.6
has
been
identified
for
appropriations
for
for
ccsd
and
then
with
the
biden
administration
when
they
released
their
american
rescue
plan.
K
A
few
weeks
ago,
the
state
received
2.1
billion
dollars
and
now
the
2.1
billion
of
the
amount
that
is
expected
to
get.
When
I
say
it's
not
actually
expected,
we
will
receive
163.1
million
dollars.
The
state
has
posted
those
numbers
on
their
website.
In
fact,
this
past
friday,
and
so
over
the
next
three
and
a
half
years,
then
we
will
receive
a
total
of
249.2
million
dollars.
K
S1
has
to
be
spent
by
september
of
next
year,
sf2
september
2023
in
the
american
rescue
plan,
which
is
also
called
so3
by.
K
So
one
of
the
questions
that
this
has
come
up
is
that
if
a
school
district
is
going
to
be
receiving
a
significant
appropriations,
additional
appropriations
from
from
the
federal
government,
why
do
we
need
to
potentially
so
increase
taxes
or
increase
millage?
And
so
I
want
to
talk
a
little
bit
about
badness
with
the
paradox,
and
so
it's
all
federal
funding
sources
of
fund
there.
There
are
restrictions
on
how
those
dollars
can
be
used.
So
with
the
with
these
sn1's
sn2
and
sn3,
each
has
a
list
of
spending
requirements.
K
Sm1
has
12
categories
as
a
2
has
15
categories
and
that's
the
three
yes
15
characters.
The
first
round
of
sn1,
the
13.4
million
those
those
those
categories
were
very
restrictive.
You
had
to
use
them
for
specific
purposes.
K
K
So
I've
listed
here
on
this
slide.
Some
of
the
things
that
you
can
use.
So3,
for
which
is
the
the
larger
amount,
163
million,
so
continuing
with
the
total
safety
protocols.
K
You
know
so
we
know
here's
the
district
through
jeff
rory
shop
done
a
lot
of
work
in
terms
of
the
safety
in
schools
to
make
sure
that
staff
and
students
can
be
safe
from
the
pandemic
recovery
from
a
learning
laws.
So
that's
obviously
coming
out
of
the
academic
shop
carolyn
belcher.
K
So
this
third
category
is
a
pretty
broad
year,
so
the
education
from
the
elementary
secretary
of
education
act
of
1965,
that
includes,
like
just
students
with
disabilities
and
a
number
of
other
things
that
so
anything
that's
authorized
under
that
act
can
be
used
in
for
so3,
addressing
the
unique
new,
unique
needs
of
certain
students
and
the
demographics
are
shown
here:
educational
technology,
mental
health
services,
summer
learning
and
supplemental
after-school
programs
facilities,
repairs
to
reduce
risk
of
virus,
the
pandemic
of
our
transmission
and
other
activities
that
that
activity
is
necessary
to
maintain
continuity
of
services.
K
One
of
the
problems,
though,
is
that
this
is
timing,
so
in
order
to
begin
spending
any
of
these
dollars
for
any
any
any
school
district,
so
we
are
required
to
develop
plans
on
how
those
dollars
will
be
used,
submit
those
plans
to
the
state
department
of
education,
the
state
department
of
education,
internal
reviews
and
then
either
approves
the
plan
or
ask
us
to
make
changes
and
then
do
a
file
approval,
and
so
before
we
can
begin
spending
on
the
end
of
these
funds.
That
process
has
to
be
followed.
K
The
only
fun
of
the
three
that
we've
done.
That
with
so
far
is
the
13.4
sm1.
So
we
submitted
plans
last
summer
and
now
we
began
spending
them
immediately
thereafter
and
generally
also,
the
funds
have
to
be
spent
in
order
which
they
would
appropriate.
So
we
couldn't
just
start
with
the
s
of
three
funds.
The
larger
one
said
we're
gonna
start
using
those
funds,
and
we
haven't
submitted
plans
for
us
to
do
and
we
haven't
started
spending
those
those
dollars.
K
In
fact,
we
have
not
even
completed
spending
on
sn1,
yet
there's
some,
I
think,
that's
maybe
at
least
based
on
our
initial
discussion
with
the
state
department.
There
may
be
some
relaxation
of
the
this
sort
of
like
the
spending
timeline.
We
might
be
able
to
start
spending
some
two
before
all
the
s3.
For
example,
the
funds
have
been
exhausted.
K
So
that's
so
that
that
that
that
is
a
you
know,
an
issue
we're
trying
today
to
use
money
for
from
the
from
the
from
these
asset
funds
to
offset
some
of
the
expenditures
in
general
operating
funds.
However,
there
are
some
uses
that
we
can
do
that
with
so,
for
example,
when
we
built
the
budget
last
year
before
when
we
did
our
enrollment
projection.
This
was
before
the
pandemic.
K
When
we
did
the
enrollment
projection,
we
projected
how
many
students
would
be
in
school
in
the
fall
and
when
september
came
and
students
enrolled
that
number
of
students
that
enrolled
was
significantly
less
than
the
number
of
students
number
students
that
we
have
rejected.
So
we
over
projected
that
means
that
we
allocate
more
funds
and
to
schools
than
they
would
have
earned,
based
on
the
number
of
students
that
they
have
and
then
those
those
resources
then
get
converted
into
into
a
staff.
K
So
you
know
teachers
as
an
example
primarily,
and
so
what
we
decided
to
do
last
fall.
As
you
know,
every
september
we
do
a
comparison
between
projected
enrollment
and
and
actual
enrollment,
and
you
make
adjustments
in
staffing
schools.
We
did
not
make
any
adjustments.
This
past
fall.
K
So
if
the
school
has
one
or
two
teachers
and
how
many
teachers
that
they
did
not
earn,
we
did
not
pull
those
allocations
back,
and
so
we
kept
those
in
because
of
the
need
to
support
students
and
staff
around
because
of
the
pandemic,
and
so
those
types
of
costs
can
be
shifted
over
to
the
sr2
fund.
So
we're
looking
at
those
types
of
things,
as
well
as
another
example
here,
the
summer
learning
and
then
the
last
piece
here
is
some
of
the
risk.
K
So
this
is
this
is
a
lot
of
money
coming
in
and
there's
some
risks
associated
with
it.
One
is
this:
what
you
know,
what
let's
call
this
the
funding
clip,
so
we
we,
we
have
staff
as
an
organization
using
this
additional
money.
We
put
programs
in
place,
but
at
some
point
the
dollars
are
going
to
go
away.
So
again,
how
do
we
think
about
maintaining
now
effective
programs?
The
last
last
week?
I
think
it
was
towards
the
end
of
last
week.
K
There
was
an
article
in
the
paper
in
greenville
and
they
were
talking
about
this
greenville
school
district
budget,
so
their
their
proposed
budget
for
fiscal
year.
22
does
not
include
a
a
tax
increase,
and
but
the
way
they
describe
that
in
the
newspaper
is
that
the
district
greenfield
has.
I
think
their
budget
is
about
700
700,
something
million
dollars
that
they'll
operate
a
fund
budget.
K
They
haven't,
they
haven't
fund
balance,
235
million
dollars,
they
have
either
230
235,
it's
around
30
or
35
percent
of
their
general
operating
fund
is
in
in
the
fund
balance.
So
this
is
a
significant
amount,
so
they
can
use
that
amount
to
to
help
offset
any
increase
in
cost.
And
if
you
recall
record
recall
recall
last
year
we
did
the
same
thing,
so
we
we
used
33
million
dollars
of
fund
balance
to
be
able
to
offset
increased
costs
versus
increasing
taxes.
K
So
last
year,
when
we
built
the
budget,
but
this
year
21
there
was
we
did
so
with
we
increased
cost
and
we
were
able
to
do
that
without
the
tax
increase.
Because
of
the
abuse
of
fund
balance,
our
fund
balance
is
nowhere
near
30
or
35
percent.
It's
much
lower
as
you'll
see
shortly
when
I
present
that
that
information,
and
also
I'm
going
to
present
in
a
few
minutes
in
the
in
the
budget
numbers,
don't
take
a
look
at
the
greenville
budget
versus
us.
K
So
this
the
greenville
school
district,
received
roughly
two-thirds
of
this
budget
is
the
student
is
funding
from
the
state,
roughly
two-thirds.
So
that
means
a
third
of
its
local
dollars
and
it's
the
reverse.
Here
in
charleston,
we
receive
roughly
a
third
of
our
funding
from
the
state
and
we
we
are
expected
to
come
up
with
the
in
which
we
have
to
do
with
the
two
thirds
of
it.
The
the
last
risk
here
is,
the
inadequate
planning
could
result
in
lost
opportunities.
K
So
this
is
an
opportunity
with
this
infusion
of
additional
dollars,
to
really
rethink
how
we
we
support
our
families
and
our
children.
So
we
want
to
make
sure
that
we
have
appropriate
planning
to
make
sure
that
that
happens.
K
So
I
just
want
to
give
that
high
level
overview
on
may
10th
at
the
community
of
the
home
related
to
more
details
about
how
we
think
about
you
know
we
should
be
thinking
about
the
funds,
but
I
just
want
the
committee
to
know
this,
as
we
think
about
the
the
numbers
and
any
potential
tax
tax
increase
for
our
next
year.
So
before
I
bring
up
the
next
slide
getting
into
the
numbers
for
next
year.
What
questions
do
you
have.
D
Have
you
already
this
is
kent?
Have
you,
how
far
are
you
down
the
path
of
trying
to
define
the
bucket
of
costs
and
bucket
of
programs
that
would
qualify?
K
You
know
if
the
question:
how
far
are
we
along
the
path
of
planning
for
the
use
of
those
funds
we
haven't?
We
have
not
done
a
significant
amount
for
a
planning
yet
for
either
phase.
You
know
acid,
two
or
so
three.
The
other
complete
plans,
as
I
indicated,
are
for
s
of
one
to
thirteen
point
four
million
dollars
we
are.
We
have
begun
to
look
at
the
planning
for
so
too,
but
we
have
made.
We
know
we
we're
not
close
yet
being
able
to
submit
that
to
the
state.
D
K
So,
first
of
all,
just
for
clarification
there
there's!
No,
we
will
so
we
will
get
163.1
million
so
that
that
so
the
state
has
already
received
the
appropriation
of
2.1
billion
dollars
from
from
from
the
government,
the
federal
government
and
then
last
friday
they
released
the
exact
dollar
amounts
that
each
school
district
would
receive
so
the
160,
but
prior
to
friday
I
know
my
staff
was
estimating
how
much
we
would
get.
We
were
estimating
162
million,
but
the
actual
number
is
163.
K
K
My
thinking
on
that
is
reflected
in
this
last
bullet
here
on
adequate
planning.
So
if
we
plan
appropriately-
as
as
you
know,
if
the
planning
is
done
appropriately
and
in
in
how
we
manage
these
funds,
it's
done
appropriately,
we
can
get
some
results
so,
but
so
that
those
are
two
big
things
that
have
to
take
place
adequate
planning
and
that
with
the
management
of
it,.
K
Yeah,
what
does
essa
essa
stand
for?
S
stands
for
the
elementary
and
secondary
school
education.
A
K
There's
no
current
timeline,
but
so
the
urgency
is
around
getting
the
plan
in
sort
of
have
adequate
time
to
to.
K
K
Okay,
next
I'm
going
to
get
into
the
numbers
for
the
you
know
how
we
think
about
the
fiscal
year
22
budget.
K
So
before
I
look
at
the
numbers
before
we
look
at
the
numbers,
let's
talk
a
little
bit
about
the
process
so
this
afternoon
that
what
I'm
presenting
to
the
audience
finance
committee
a
summary,
a
set
of
summary
data,
the
purpose
for
which
is
to
to
make
sure
that
that
the
committee
understands
the
numbers
make
sure
that
there
are
questions
of
of
me
and
my
staff
for
clarify
no
clarification
on
the
numbers
or
suggesting
how
we
think.
I
think
you
know
think
differently.
K
So
I
want
to
make
sure,
though,
that
as
we
go
forward
in
this
process
over
the
next
two
months,
that
the
committee
understands
the
numbers
and
then
this
coming
monday
at
the
committee
of
the
whole,
we
will
present
not
only
summary
numbers,
but
we
also
have
each
chief
go
through
their
various
divisions
and
go
talk.
Details
about
what
the
summary
numbers
will
represent
for
the
proposed
budget
for
next
year.
K
K
We
will
make
adjustments
based
on
that
feedback
and
then,
on
june
june
1,
the
1st
of
june,
we
will
come
back
to
the
finance
committee
and
with
whatever
revisions
that
we've
had
over
the
you
know,
proceeding
on
the
over
the
succeeding
month
and
then
and
then
once
that
happens
on
june
1st
at
the
committee
of
the
whole
in
june,
we
will
repeat
that
process
that
we
do,
that
we
will
do
this
coming
may
10th
and
we
will
again
have
the
budget
workshop.
K
So
we
can
make
sure
that
the
board
understand
what
changes
have
taken
place
based
on
the
input
that
it
gave
us
this
month
and
then
what
additional
changes
we
might
need
to
make
before
we
take
the
second
reading
and
final
reading
and
approval
of
the
budget
on
june
28th.
So
that's
sort
of
like
the
process
and
how
we
get
from
where
we
are
now
to
getting
up
a
an
adopted
budget
on
june
28th.
K
So
staff
has
worked
through
numerous
scenarios
on
how
we
would
think
about
a
budget
for
next
year.
What
I'm
going
to
present
here
are
three
of
those
scenarios.
This
first
page
is
a
very
high
level
summary
and
then
I
will
provide.
K
K
The
second
one
is
a
4.7
mill
increase
and
the
value
of
a
mill
is
about
2.9
million,
so
that's
13.7
million
and
then
the
third
option
is
a
3.4
mill
increase,
and
so
I
just
tell
you
up
front
that
what
I'll
be
recommending
this
afternoon
is
the
three
four
the
3.4
mil
increase,
but
I
explain
the
revenue,
numbers
and
expenditure
numbers
on
each
and
then,
when
I
get
into
the
details,
I'll
I'll
focus
on
the
3.4
mill,
so
we're
starting
with
revenue
our
projected
revenue.
K
You
know
this
is
based
on
now
closely
working
with
the
county
auditors
for
for
local
revenue,
trying
to
understand
what
the
state
appropriations
might
be
for
next
year.
So
with
the
no
military
increase
that
revenue
number
is
582
point
projected
to
be
582.2
million
dollars
going
across
here
for
the
4.7
mill
increase
that
goes
up
to
595,
almost
596
million
dollars.
K
So
if
you
recall,
that's
it,
the
the
value
of
this
four
point:
seven
year
increase
like
13
million
dollars,
so
I
just
added
it
to
the
582
and
then
the
3.5
3.4
mill
increase.
Then
that
revenue
becomes
this
number
the
592..
K
Now
in
this
in
these
numbers
and
each
of
these
revenue
numbers,
we
have
a
real
small
dollar
estimate
of
five
hundred
thousand
dollars
associated
with
changes
in
in
in
our
tips,
withholdings,
and
so
we're
waiting
to
get
more
clarity
from
the
state
of
that
state,
but
the
county
that
number
could
go
up
slightly,
but
but
these
numbers
right
now
at
this
high
level
are
pretty
much
what
the
revenue
numbers
should
be
now
that's
what's
not
reflected
in
those
numbers,
however,
is
anything
that
the
state
might
might
appropriate
or
not
appropriate
later
in
the
summer,
so
they
they
will
not
complete
their.
K
I
can't
remember
what
the
exact
number
is.
They
got
like
a
1.6
billion
dollar
expect
revenue
more
than
they
anticipated,
and
so
what
they
do
with
that.
You
know
it
may
not
if,
if
there's
any
anything
that
they
would
appropriate
to
to
school
districts,
it's
not
reflected
in
here
and
then
also
there's
this
this
this
unexpected
collection
of
sales
tax,
which,
right
now
we
don't
understand.
If
that's
going
to
have
any
impact
on
on
our
revenue
or
not
I
mean
it,
does
it
wouldn't
be
negative,
but
so
we
don't.
K
We
have
no
way
no
way
of
estimating
what
any
of
that
impact
might
be.
We
reached
out
to
the
county
treasury
we
reached
out
to
the
state,
and
so
we
hopefully
get
hopefully
we'll
get
some
clarification
before
before
too
long.
K
So
those
are
the
revenue
numbers
that
we're
projecting
and
then
with
the
the
base
expenditures
here,
so
we
switched
in
a
few
years
ago
on
how
we
start
our
budget
for
expenditures
a
lot
of
instances.
The
starting
point
for
for
building
the
expenditures
is
looking
at
the
prior
year's
budget,
the
prior
year's
budget,
the
number's
not
shown
here,
but
it
was
it
was.
I
think
it's
about
581
million
dollars
about
of.
K
Expenditures-
and
so
so
so,
instead
of
the
starting
point
being
the
prior
year's
budget
par
the
part
of
our
financial
analysis,
our
detailed
analysis
when
we
present
the
monthly
financial
report
when
we
predict
predicting
where
we're
going
to
end
the
year,
projecting
where
we're
going
to
end
the
year,
we
used
that
you
know.
So.
K
Last
month
we
presented
the
the
multi-year
financial
plan
and
so
looking
at
what
what
our
projections
were,
then
we
used
that
as
the
basis
to
to
begin
building
the
expenditures
for
next
year,
and
so
that
number
is
what
well
in
the
financial
plan.
It
shows
576
million
dollars,
but
we
did
make
a
reduction
in
four
points:
something
million
dollars,
4.2
million
dollars
associated
with
enrollment
changes.
So
the
enrollment
numbers
that
we
have
for
fiscal
year,
the
next
school
year.
K
Those
numbers
are
going
to
be
lower
than
what
we
projected
last
year.
So
we
had
to
make
an
adjustment
down
because
we
don't
want
to.
We
would
not
encourage
expenditures
next
year.
We
might
move
some
of
that
over
to
essen,
but
we
will
not
incur
that
in
in
the
general
operating
fund
if
those
positions
are
still
needed.
That
is,
and
so
so
what
we
look
at
next,
then,
is
the
funds
available
to
to
allocate
to
new
expenditures,
so
the
572
million
dollars
is
the
base.
K
So
these
are
expenditures
that
we
expect
to
carry
over
from
this
year
into
the
next
year
and
subtract
that
from
the
what
we
see
as
the
potential
available
revenue
or
protectiveness
of
available
revenue
and
then
that
difference
between
these
two
numbers,
then
government
expenses
again
gives
us
the
number
that
we
have
to
allocate
for
new
expenditures.
So
for
the
military
increases
9.7
for
the
4.7
million,
you
can
see
it's
23.5
to
19.8
over
here
for
the
3.4
mill.
K
So
we
I'll
go
to
through
details
here
in
a
minute
on
these
required
expenditure,
increases
that
I'll
just
give
you
so
like
a
preview.
So,
for
instance,
we
have
a
requirement
to
increase
by
one
percent.
That's
the
state
requirement
the
amount
that
the
district
contributes
for
retirement,
and
so
that's,
I
think
the
numbers
two
point
something
million
dollars.
So
we
don't
have
any
choice
but
to
to
fund
that
next
year.
K
So
when
we
look
at
all
all
the
required
expenditures
which
I'll
show
you
in
a
minute
in
those
numbers,
that
number
comes
to
this
26.5
million
dollars.
That's
consistent
across
here
for
each
of
those
options
and
then
put
mission
critical
here,
this
2.2
million
reduction
this
these
are
expenditures
that
that
we
don't
expect
that
were
budgeted
for
this
year
that
we
don't
expect
to
spend
next
year.
So
we
reduced
that
and
so
for
the
no
no
military
increase.
K
Then
then
the
total
expenditure
is
is
like
24.3
million
dollars
projected,
and-
and
so,
if
you
compare
that,
then
the
24.3
million
to
the
9.7
million
available.
So
that's
obviously
a
gap.
And
here
we
talk
about
how
we
would
close
that
gap
and
see
I'll
talk,
more
details
about
these
use
of
fund
balance.
K
But
that's
how
we
do
it,
and
so
in
this
instance,
for
the
no
military
increase
with
14.6
million
dollars
of
our
fund
balance
for
the
going
back
to
the
4.7
meal
increase,
actually
both
of
them
4.7
and
3.4.
So
you
can
see
right
here:
total
expenditures
with
no
military
increase
is
24.3
plus.
The
only
thing
we
added
in
are
those
items
that
are
required
that
we
have
very
little
if
any
latitude
to
to
to
opt
in
being
opt-out.
K
Here
we
carry
that
those
same
the
same
number
over
here
into
both
the
4.7
and
3.4
mils.
But
we
also
add,
then
this
this
additional
expenditure
request
that
we're
making-
and
this
is
roughly
16
billion
dollars
to
16.6
and
9.8,
and
so
that
add
that
16
million
dollars-
you
know
since
essentially
24
million
here
and
so
then
the
total
expenditure
edition
would
be
under
these
two
scenarios
would
be
forty
point:
eight
million
dollars,
forty
point,
eight
or
eight
dollars
and
again
that
obviously
leaves
a
gap
between
what's
available
up.
K
Here
is
23.5
and
19.8
and
the
expenditures,
and
so
then
again
in
order
to
have
a
balanced
budget.
We
look
into
the
use
of
fund
balance
on
how
we
would
do
that.
So
looking
at
fund
balance
use
upon
balance
unspent
mission
equivalent,
so
we
have
2.7
million
dollars
in
mission
quibble
that
was
approved
this
year.
That
we
did
didn't
spend
this
2.2
here
is
that
when
we
look
at
the
budget
next
year,
we're
going
to
reduce
the
expenditures
by
2.2.
K
So
this
you
know
whatever
the
whatever
the
the
mission
the
amount
was
last
year,
I
think
is
12.6
we're
saying
I'm
going
we're
not
going
to
use
2.2
of
that
next
year
and
then
it's
2.7
that
was
not
used
this
year.
So
2.7
then
goes
in
it.
Would,
since
we're
not
going
to
spend
it
they're
going
to
fund
balance,
moving
close
to
books,
and
then
we
will
put
pull
it
out
of
fund
balance
as
a
part
of,
but
balancing
the
budget,
the
same
thing
with
this
4.3
million
dollars.
K
So
I
mentioned
when
I
did
the
the
monthly
financial
report
the
where
we
have
18
points
on
the
million
dollars
that
we
projected
in
the
year.
I
said
that
when
I
present
next
month-
because
we
just
made
the
decision
here
yesterday-
that
we
see
where
we
can
save
an
additional
4.3
million
dollars.
This
year,
in
this
year's
budget,
pretty
much
the
same
way
we
did
last
year,
whereas
last
year
we
say
like
10
point
something
million
dollars,
but
we
we
looked
at
it
earlier
so
this
year
it's
only
4.3.
K
So
again,
once
we
save
those
dollars,
it
would
drop
to
the
bottom
line
into
fund
balance
when
the
books
are
closed.
But
then
we
would
pull
it
back
out
and
put
it
into
to
this
budget
here
and
then
the
last
and
up
last
next
one
here
under
the
the
3.4
mill
increase,
we
have
a
3.7
billion
dollars
of
use
of
fund
balance
associated
with
the
special
education
request,
and
I'm
going
to
get
into
more
details
on
this
one.
So
in
a
few
minutes
I'll
get
into
what
that
really.
K
What
that's
you
know
really
is
about,
and
then
the
the
final
section
here,
this
10.4
million
dollars
would
be
just
pulling
out
of
existing
fund
balance.
K
So
so
the
first
two,
the
first
two
two
point,
seven
and
four
point
three,
these
are:
will
be
savings
from
the
current
year,
deliberately
so
unspent
dollars
that
would
roll
into
the
fund
balance
with
the
intent
of
our
pulling
them
out.
The
13.7
in
the
10.4
of
these
represent
a
reduction
of
fund
balance
that
we
currently
have.
You
know
again
I'll
get
into
in
a
second.
K
What
that
looks
like
which
is
down
here
at
the
bottom
of
this
page,
but
before
I
get
into
that,
I'm
going
to
stop
here
and
see
what
questions
you
might
have
around
the
high
level
revenue
and
the
high
level
expenditures,
and
also
remember
that
I'm
going
to
get
into
some
more
details
on
the
expenditures
in
a
few
minutes.
So
what
questions
do
you
have.
A
K
K
We
propose
to
fund
it
differently
in
the
4.7
versus
the
3.4,
so
the
three
the
4.7
generates
more
revenue
because
it's
raising
the
military's
higher,
so
we
have
more
revenue
to
cover
it
and
on
the
3.4
we
have
less
and
I'm
going
to
get
into
the
details
of
what
how
we're
going
to
fund
that,
how
we
propose
to
fund
that,
under
the
the
last
column
of
the
3.4
mill
increase
but
the
expenditure,
so
so
the
the
fund
balance
this
this
this.
This
is
revenue
to
fund
an
expenditure.
K
But
if
you
look
at
the
expenditure
at
40.8
million
dollars
above
in
both
instance
instances,
those
numbers
are
the
same
48.8
in
both
those
instances,
and
those
numbers
include
the
increases
in
special
education.
F
K
All
right
so
next
we'll
take
a
look
at
the
the
fund
balance
and
I'm
going
to
focus
since,
since
the
recommendation
is
a
3.4
million
increase,
I'm
going
to
focus
on
this
column
here,
but
the
the
numbers
will
be.
Some
of
the
numbers
would
be
different,
but
the
concepts
are
are
the
same.
K
K
K
K
K
All
right
so
back
where
we
were
so
what
we
were
projecting
to
end
the
the
year
of
fund
balance
at
the
so
budgeted
111.4
going
through
the
monthly
financial
statements.
You
see
we're
adding
more
dollars
to
the
fund
balance
because
positive,
so
we
didn't
mean
we
didn't
use
all
the
33.8
that
we
had
planned
on
the
33.8
from
front
balance
this
year,
and
so
we
were
projecting
to
have
a
fund
balance
at
the
end
of
the
year,
135
135.6
million
dollars.
K
We
had
to
reduce
that
by
5.2
million
just
last
night
because
of
the
board
vote
for
the
for
the
bonuses,
so
the
bonuses
are
not
budgeted
and
so
that
we
had
to
reduce.
K
We
had
to
reduce
the
we
went
from
24
million
down
to
18
point
something
million
dollars
because
of
that
5.2
2
million,
unplanned
expenditure,
and
then
we
also,
though
added
back
4.3
for
those
expenditure
reductions
that
I
talked
about
a
few
minutes
ago
that
are
not
reflected
in
the
muslim
financial
reports
that
I
went
through
a
few
minutes
ago.
So
when
we
add
to
all
the
math,
then
what
we,
what
we
expect
the
end
of
the
year
in
fund
balance,
is
this
134.7
million
dollars
134.7
versus
the
111.4
that
we
have
planned.
K
We
have
budgeted
and
so
under
under
this
option
here,
which
is
the
3.4
mill.
We
are
proposing
that
we
use
21
million
dollars
of
this
134
million
to
balance
the
budget,
and
you
look
at
the
other
three
options
here
that
if
we
went
with
the
4.7
million
increase,
then
that
number
of
fund
balances
usually
would
be
17.4.
K
So
when
again,
when
you
do
the
math,
then
what
we
would
in
this
scenario
here,
what
we
would
budget
for
the
fiscal
year
22
budget
would
be
a
fund
balance
at
erin
113.6
million
18.5
percent
of
the
general
operating
fund.
And,
if
you
recall
the
the
state
requirement,
is
there
a
minimum
of
8.3
percent?
K
It
has
to
be
in
fund
balance,
whereas
the
gfoa,
the
government
finance
officers
association,
a
minimum
recommendation-
is
16.7.
So,
in
both
both
instances,
we
would,
when,
with
this
18.5,
we
will
exceed
both
both
the
requirement
and
the
recommendation.
K
K
F
K
And
so
so
that's
that's.
That's
a
good
point
so
keep
if
the
committee
will
keep
that
in
mind
that
we're
going
to
be
using
in
fiscal
year,
21
less
fund
balance
than
what
we
projected.
That
was
the
same
situation
in
the
prior
year
and
probably
the
year
prior
to
that,
because
you
know
you
know,
we've
been
significantly
adding
to
fund
balance
over
the
last
a
few
years.
K
I
have
a
graph
that
I've
showed
recently
where
fund
balance,
maybe
four
years
ago
was,
I
think,
77
million
dollars
or
so,
and
you
know,
with
glenstein
my
professor
started
the
the
trajectory
in
which
we
continued.
So
now
we
had
from
seven
something
million
to
245.2.
K
Section:
okay,
all
right.
Next,
then
I'm
going
to
go
into
some
of
those
to
some
some
details
and
the
other
chief
officers
on
board.
So
I
may
ask
them
to
join
in
the
conversation.
Certainly
next
monday
they
will
be
presenting
their
their
plans
to
the
to
the
full
void.
K
So
here
in
the
top
of
the
blue,
it
says
3.4
mil
increase.
So
we
have
several
pages
here
that
that
show
details.
We
have
several
pages,
the
same
pages
for
all
the
the
options:
the
zero
millage
option,
the
4.7
mil
option
and
the
3.4
mil
option.
I'm
only
presenting
this
afternoon
the
details
for
the
3.4
mill
option
and
the
reason
being
is
this
is
two.
The
reasons
are
one
the.
K
This
is
the
option
that
you
know
that
the
staff
is
recommending
option,
3.4,
mil
increase
and
the
numbers
on
each
of
the
options
on
the
details
are
the
same.
The
revenue
numbers
are
the
same.
The
expenditure
numbers
are
the
same.
It's
just
the
deter.
A
the
numbers
would
be
different,
be
the
use
of
fund
balance.
It's
just
a
matter
of
not
whether
or
not
we
want
you
know
as
an
organization.
K
I
want
to
which
option
you
want
to
want
to
choose,
but
all
of
the
numbers
are
the
same
except
for
for
the
fund
balance,
which
I
just
showed
you
all
right
so
starting
here
at
the
top
here.
The
revenue
numbers
here
that
we're
anticipating
we
look
at
looked
at
what
was
budgeted
last
year,
538.6
million
dollars-
and
we
have
585
million
budgeted
expenditures.
Now
remember
our
starting
point.
This
year
is
572
million,
which
is
less
than
the
585.9.
K
The
47.3
million
dollars
of
expenditure
is
exceeding
exceeding
revenues
in
the
budget
that
was
covered
by
the
33.7
million
dollars
33.8
in
the
fund
balance
that
we
talked
about
a
minute
ago
and
then
there's
a
footnote
at
the
end
of
this
section
here
that
footnote
shows
that,
where
the
47.3
million
discovered
again,
the
33.8
plus
the
13.4
million
dollars
that
we
received
in
the
covenant
relief
last
year,
so
we
put
those
into
allowable
categories
and
so
here
for
the
projected
revenue
for
this
option
again
from
the
previous
page,
it's
about
592
million
dollars,
and
then
we
have
the
base
amount.
K
I
talked
about.
I
don't
know
we
talked
about
what
we're
pulling
out
of
base
here
because
of
enrollment
changes,
so
we
just
subtract
the
four
million
dollars
from
576.
That
gets
you
back
to
the
base
of
expenditures
of
572.,
and
so
this
number
of
19.7
19
19.8
million
dollars.
It's
the
number
from
the
pre
preceding
page
saying
that
available
for
allocation.
K
So
so
so
those
are
those
so
that
top
is
the
numbers
are
presented
slightly
differently,
but
it's
the
same,
the
same
information
and
then
the
required
expenditures.
Here
we,
this
26.5
million
from
the
previous
page
and
I'll,
go
through
the
details
in
a
second
and
then
the
differences
here
associated
with
how
we
say:
2.2
million
dollars
in
mission
critical
brings
this
number
down
to
24
million
of
expenditures.
K
So
let's
take
a
look
at
what
they.
What
that
24.7
million
dollars
represent
in
the
required
section,
so
the
mandated
state
mandated
by
the
state
staff
increase
for
for
teachers.
So
that's
4.2
million
dollars.
If
you
recall
from
last
year
the
state
had
a
hiatus
on
the
step
increase
and
they
didn't
do
that
until
much
later
in
the
fiscal
year.
In
fact
that
we
haven't
been
paid
it
yet
we're
going
to
pay
it
done.
K
I
think,
on
this
payday
next
up
on
payday
and
the
and
then
with
anybody
for
next
year.
They
have
already
mandated
that
the
staff
increase
they've
also
indicated
a
thousand
dollar
salary
increase
that
they've
been
in
the
state,
and
so
that's
another
4.7
million
dollars.
So
one
one
of
the
unknowns
in
the
states
how
much
of
that
they
will
fund
at
least
in
recent
years.
They
have
not
funded
that
type
of
increase,
100
percent,
at
least
not
for
charleston.
K
What
we
have
put
into
the
revenue
numbers
as
an
estimate
is
half
of
that
4.6
or
2.3
million
dollars,
so
that
could
change.
If
this
you
know,
the
state
was
elected,
decided
to
to
pay
more
of
that
one
thousand
dollars,
but,
but
currently
we
have
fifty
percent
of
that
four
point:
seven
million
dollars
and
and.
A
K
Okay,
I'm
back
I'm
talking
about
the
statement
and
that
kicked
me
out
retirement
increase
mandated
by
the
state-
that's
2.8
million
dollars.
I've
shown
a
table
before
schedule
before
in
the
fiscal
year
I
know
maybe
15
or
so
the
all
state.
You
know,
governments,
the
local
government
as
well,
and
state
governments
were
required
to
fund
like
15
15
annually
of
the
employees
retirement.
That
was
like
that.
That
created
a
huge
liability
on
the
state's
financial
statements.
K
They
decided
to
push
proportion
of
liability
out
to
local
governments,
so
they
develop
a
schedule
that
that
the
percentage
percentage
of
payment
would
increase
between
fiscal
year.
15
and
fiscally
are
23,
and
so
it's
one
percent
per
year
up
until
fiscal
year
23,
and
so
this
percentage
amount
for
us
this
year
is
2.8
million
dollars.
Next
year
fiscal
year,
23
should
be
the
last
year,
but
with
that
percentage,
but
participation
is
from
15
to
23.
K
I
think
it
is
so
it's
a
significant
increase
over
the
life
of
that
that
that
that
increase
or
that
life
of
the
shift
in
the
liability
from
from
the
state
to
the
local
governments,
health
and
general
increase
mandated
by
the
state
again.
So
you
know
we
don't.
We
have
much
very
little
control
over
the
over
the
effing
dental
increases
the
charter,
schools,
the
meeting
street
4.3
million.
That's
an
estimate,
so
that
number
could
change.
K
But
it's
an
estimate
based
on
the
state
charter
school
funding
formula,
which
is
a
reflection
of
two
primarily
two
factors.
One
is
the
the
amount
of
revenue
that
the
district
gets
in
and
and
the
student
demographics
of
students
in
in
each
charter
school.
K
So
we
will
make
an
adjustment
to
that
as
we
get
into
more
refinement
of
numbers
around
the
student
council,
the
135th
day
numbers
which
just
submitted
to
the
state
friday
this
past
friday
and
they
haven't
approved
them
yet,
but
they
have
been
submitted
and
so
once
once
we
get
good
approval.
We'll
take
another
look
at
this.
K
The
west
fashion
still
have
a
new
school.
That's
opening
up
in
west
ashley's
center
for
advanced
studies,
so
we
have
the
staff
staff
of
that
translation
services
department
of
justice
settlement,
so
it's
846,
000
property
and
flood
insurances,
estimated
increase
of
about
2.5
million
dollars,
and
so
last
year
there
was
no
with
that
we
with
our
insurance
providers.
We
did
not.
There
was
not
an
increase
in
this
insurance
costs,
and
so
this
actually
represents
a
two-year
two-year
change
from
a
fiscal
year
fiscal
year
20
to
fiscal
year,
22.
K
transportation
costs
here
contract,
so
we're
gonna.
We're
gonna
make
an
adjustment.
Here
we
have
449
dollars
that
we
just
found
249
thousand
dollars.
We
just
found
out
that
we
we're
not
going
to
incur
costs
on
this
contract
that
we
would
adjust
down.
One
thing
that
is
missing
from
the
budget
is:
we
is
additional
support
in
the
communications
department
to
help
with
the
you
know,
with
this
community
engagement
around
all
these
funds
coming
in.
K
So
that's
much
of
that
449
things
like
420
000
will
be
shifted
there.
So
the
bottom
line
numbers
don't
change
significantly,
but
we,
but
the
couple
categories
will
change
utility
changes
here
and
again.
K
The
chief
officer
is
on
board,
so
if
there
are
any
questions
about
mr
roy,
we
can
do
that
here
and,
if
not
mr
murray
will
be
presenting
more
details
at
the
committee
of
the
hole
on
monday,
a
decrease
in
energy
costs
because
of
issues
associated
with
the
with
the
tobit
so
obviously
like
to
see
the
decreases
there
operations
other
contractual
obligations
and
footprint
growth.
You
know
so
we
have
bringing
on
more
buildings.
K
So
we
have
more
square
square
feet
that
we've
got
to
maintain
more
square
feet,
that
we
have
to
clean
more
grounds
that
we
have
have
to
maintain
so
that
that
entails
some
additional
work
contracts.
To
do
that,
and
then,
last
a
few
months
ago,
the
board
approved
increasing
the
number
of
certified
head
start
teachers
and
that
that
dollar
values
that
we
had
approved,
the
move
to
the
general
fund
was
since
388
thousand
dollars,
and
here
this
reduction
again
is
associated
with
the
mission
critical.
K
So
the
110
one
million
the
one
million
one
one
hundred
thousand
dollars
here-
increase
new
expenditures
for
for
mission,
critical
expenditures
that
we
did
not
use.
We
did
not
plan
for
fiscal
year
21
and
then,
but
we
have
a
reduction
of
about
3.3
that
we
didn't
use
in
20.
Excuse
me
1.1
and
22
and
3.3
that
we're
not
that
we're
using
the
shift
or
from
21
gives
us
a
net
decrease
of
2.2
million.
So
that
gets
us
down
to
the
required
expenditures
of
a
24
point,
something
now
million
dollars.
K
So
so,
if
you
recall
from
the
first
place
the
summary
page
for
the
no
millage
increase,
this
was
the
number
was
a
an
expenditure
increase
of
24.7
million
dollars.
These
are
that's
what
this
represents.
They
require
in
addition
to
that,
for
the
other
two
scenarios,
the
total
expenditure
is
40
million
dollars,
and
so
I'm
going
to
get
to
the
40
million
dollars
the
16
million
dollars.
G
This
is
velma.
I
have
a
question
trying
to
understand
how
the
required
ex
required
increases,
tie
back
to
the
funds
available
for
allocation
and
then
the
fund,
the
fund
balances
that
you
were
showing
on
the
previous
schedule.
K
So
if
I
go
back
to
the
summary
page
here
on
the
stamp,
so
it
required
increases
right
here
for
the
24
million
dollars,
so
so
so
that
24
million.
So
you
see
right
here,
it
says,
required
expenditure
increasing
26.5,
and
then
I
talked
about
the
reduction
due
to
the
the
unused
non-use
of
mission.
Critical
is
negative
2.2,
so
that
comes
to
24
point.
So
those
three
numbers
there
from
expenditures
to
that
standpoint
are
the
same
numbers
that
total
up
right
here
and
then
so.
K
So
those
numbers
then,
are
not
related
directly
to
the
fund
balance.
What
the
the
the
the
the
gap
between
the
available
the
9.6
million
dollars
of
revenue
to
be
able
to
fund
this
24
million,
there's
a
gap
of
this
six
million.
So
twenty
twenty
four
miles
to
nine
here,
because
down
to
twenty
four
a
gap
of
fourteen
point:
six
million
dollars,
I've
gotta
figure
out
how
to
how
to
fund
it,
and
so
how
we
propose.
How
this
scenario
would
do
that
would
use
14
points.
14.6
million
dollars
from
fund
balance.
G
K
Yeah
yeah,
so
so
right,
so
for
this
section
right
here,
this
is
this
first
section
on
the
on
the
required
the
required
increases.
These
these
numbers
are
the
same
in
all
three
scenarios.
K
Okay,
so,
although
I'm
working
from
the
third
scenario,
I
still
have
to
cover
this
because
it's
this
it's
the
same
number
or
the
same
numbers.
So
if
you
come
back
to
the
summary
here,
you
can
see
at
the
top
right
here
the
the
required
expenditures
in
each
case,
it's
the
same
number
and
the
reduction
of
2.2
million
is
the
same
in
each
of
the
three
scenarios.
So
right
here
all
for
in
each
scenario,
then
the
required
expenditures
would
be
the
24
million
dollars.
24.3.
G
K
All
right
so
next,
then
take
a
look
at
the
additional
increases
here,
that's
being
requested
so
learning
services,
compliance
and
expansion,
school-based
6.4
million
and
then
expansions
for
learning
services,
central
office-based,
213
000..
Now
I
have
another
sheet
here
in
a
minute
that
we
can
see
some
details
on
this
and
miss
belcher's
online
and
she
can
talk
through
those
details
but
for
right
now
I'll
just
talk
about
that.
These
are
the
the
increases
for
for
learning,
services,
school-based
and
central
base.
I
tell
you
what
let
me
just
do
this.
K
Let
me
just
go
to
that
sheet
now,
so
this
is
the
breakout
of
that
six.
The
6.4
million
dollars
here
for
a
school
base
of
the
left
hand,
side
school
base
and
then
the
central
office
here
at
the
213
thousand.
So
you
come
to
the
top
here
for
the
school-based
incentive
base.
We
have
this
compliance
section
so
here
for
the
english
as
a
second
language
students.
Here
we
have
this
13.5
ft
increase
proposed,
and
that
is,
I
think,
12
positions
are
for
for
new
bilingual
secretaries
in
our
schools.
K
So
we
all
know
that
we
have
the
doj
issue
out
there,
but
then
we
have
we
have
a
lot
of
and
we
have
an
increase
in
our
english
language,
learners
and,
and
so
there's
been
some
challenges
and
making
sure
that
their
parents
are
able
to
engage
effectively
with
with
their
schools,
and
so
these
bilingual
secretaries
is
to
address
that
so
I'll.
Let
carolyn
talk
about
anything
else
here
on
the
on
the
compliance
piece,
so
I'll
pause
and
apparently
email
going
through
it.
O
Nope,
I'm
I'm
here
now
good
afternoon.
It's
good
to
see
everyone,
so
the
bulk
of
this,
as
you
can
see,
is
the
exceptional
education
piece.
There
are
two
pieces
to
that,
which
is
that
we've
been
funding
some
of
our
special
education
from
the
idea
federal
funds,
but
they
don't
fully
fund
and
we
knew
that
we
had
to
move
some
of
our
costs
for
exceptional
education
over
to
the
general
operating
fund
this
year.
O
So
this
has
been
a
commitment
that
was
outlined
for
a
couple
years
out
and
we're
moving
towards
that
now
and
then
the
additional
1.7
or
about
27
positions
is
the
anticipated
cost
from
the
exceptional
education
department,
as
they
look
at
the
current
students
ieps
and
the
different
service
programs
that
we're
going
to
need
to
provide
the
kids
coming
back
in
after
coven,
because
again
we
were
declined,
enrollment
as
well,
and
we
have
increased
needs.
So
that's
the
that
is
the
most
significant
of
the
investments,
also
in
our
montessori
adolescent
program.
O
So
our
middle
school
model
story
programs.
Those
kids,
are
not
necessarily
getting
computer
science
classes,
so
we're
adding
teach
which
puts
them
at
a
disadvantage.
In
terms
of
credits
going
into
the
high
school,
so
we're
adding
some
positions
to
the
montessori
programs
to
meet
that
need
in
order
to
make
sure
that
they
are
aligned
to
the
other
middle
school
programs
and
the
offerings
that
are
there.
K
Okay
and
then
below
that,
then
on
the
school
side,
then
you
can
see
the
expansions
for
for
the
various
schools
so
starting
with
us
acceleration
schools
department.
I'm
sorry!
That's
in
the
central
office
here,
the
fine
arts.
You
can
see
that
that
increased,
the
curriculum,
and
I
mean
the
cte
increase
east
coopers
east
cooper
cas
after
requesting
additional
staff
at
that
center
for
advanced
studies.
Lisa
beckham
is
trying
to
prepare
for
the
full
rollout
of
their
for
four
years
of
school.
K
So
I
understand
that
you
know
it's
a
phased
in,
but
they're
trying
to
make
sure
that
they
have
all
their
programs
and
placements
and
trying
to
establish
a
the
appropriate
math
program.
They
need
additional
staff
to
do
that.
Dear
park.
I
don't
remember
the
details
there,
but
we
have
folks
on.
We
can
talk
about
that.
K
The
east,
the
cooper
river
rather
center
for
advanced
study,
another
position
there,
west
ashley
high
school
for
some
miscellaneous
work
there
early
colleges
requesting
additional
support
to
help
eliminate
some
of
the
barriers
that
that
students
have
baptist
hill.
That
is
a
classified
hourly
position
and
then
saint
john's
trying
to
show
up
some
of
their
academic
programs
and
then
this
bottom
here,
this
school
startup.
K
We
have
the
baptist
hill
cte
that
have
a
couple
programs
that
have
been
built
out
out
there:
facilities,
wise
and
trans
staffing.
So
again
at
a
high
level.
Those
are
the
other
requests
for
for
the
academic
for
the
learning
services
and
then
at
the
committee
on
the
home
on
monday,
we're
going
to
misspelt
we'll
go
into
more.
K
D
A
question
this
is
ken
again
and
I
apologize
if
this
is
backtracking
a
bit,
but
when
you,
when
you
look
at
the
when
we
ultimately
apply
for
the
ss,
the
esser
two
and
three
funding-
and
I
know
we
have
to
put
together
our
plan,
but
can
that
plan
include
costs
that
were
either
already
in
our
budget
or
even
better
costs
that
we've
already
incurred
and
spent
in
the
last?
You
know
this
this
calendar
year
this
academic
year
that
are
related
to
otherwise
qualified
expenses.
K
In
in
some
instances,
so
for,
for
example,
I
mentioned
that
when
we
built
the
budget
last
year,
this
time
we
had
before
the
pandemic,
we
had
projected
how
many
students
were
enrolled
and
then,
when
september
rolled
around
the
number
of
students
with
less
the
actual
number
that
enrolled,
you
know
in
school
with
less
and
so.
K
But
we
had
staffed
the
schools
with
teachers
based
on
the
higher
number,
the
higher
the
projected
enrollment
number
because
of
the
pandemic
pandemic
and
the
the
challenges
of
of
engaging
in
in
an
open
school
environment
doing
the
pandemic.
You
know
we
start
school
with
five
five
days
or
five
days
a
week
in
person
with
many
of
our
students,
we
elected
to
not
remove
those
fte
those
teachers
from
those
schools
because
of
the
pandemic.
K
So
clearly
we
incurred
expenses
that
was
associated
with
trying
to
maintain
learning
with,
because
you
know
in
the
face
of
the
pandemic,
and
so
what
so
that,
when
you
take
a
look
at
all
the
schools,
elementary
middle
school
and
the
in
the
high
school,
the
net
of
that
is,
is,
I
believe,
well
yeah,
plenty
of
respect,
60
61,
62
staff,
fte.
K
Most
of
those
are
teachers,
and
so
what
we
are
proposing
to
do
is
to
move
that
cost
over
to
esser
ii,
because
this
certainly
means
clearly
related
to
the
to
the
pandemic.
Have
we
not
had
the
pandemic?
We
would
not
maintain
in
enrollment
had
dropped
in
this
way
as
it
did.
We
would
have
not
been
able
to
maintain
those
that
levels
that
you
know
maintain
that
level
of
staffing
so
yeah.
We
have
some
instances
when
we
are
planning
on
doing
that.
O
Just
as
a
reminder,
part
of
the
issue
is
that
safe
covered
capacity
means
that
we
can't
teach
as
many
kids
in
the
same
space.
So
we
needed
more
teachers
just
to
see
teach
the
same
programming
across
in-person
and
virtual
instruction,
and
that
may
continue
for
next
year,
given
safe,
copic
capacity
constraints
are
still
in
place
right
now,.
K
Okay,
next
here,
but
it
says
other
considerations
under
human
resources.
We
have
several
categories
currently
with
the
teacher's
salary
schedule.
Teachers
maxed
out
on
on
on
the
step,
increases
that
once
they
reach
25
years
of
service,
and
so
mr
briggman
over
hr
has
a
plan
to
over
time,
increase
that
from
25
years
to
28
years.
So
this
would
be
one
year
of
implementation.
The
first
year
of
implementation
moving
from
25
to
26
years,
that's
the
535
thousand
non-teaching
staff
increases.
K
We
talked
about
this
teaching
staff
increases
a
few
minutes
ago
and
by
the
way,
with
the
with
the
teacher's
step
increase
and
the
one
thousand
dollars
additional
salary
that
the
state
and
state
is
indicating
that
will
be
done
this
year.
That
would
take
the
on
average,
the
teacher
teacher
salaries
to
102
of
market.
K
That
would
put
teachers
at
102
in
the
market
so
but
with
with
with
the
non-teaching
staff
that
we
submit
we're
below
that
that
level
so
for
non-teaching
staff
increases
now
there's
two,
almost
two
million
dollars
to
move
all
other
non-teachers
to
95
percent
of
market
is
5.9
million.
K
So
if
the
committee
we
recall
in
the
board
member,
we
recall
that
several
months
ago
there
was
support
by
the
board
to
move
move
staff
to
98
of
the
market
in
fiscal
year
22
and
then
moved
to
100
a
market
in
fiscal
year
23.
So
looking
at
all
the
numbers
that
you
know,
we've
run
we're
bringing
forward
a
record
before
a
recommendation
instead
of
98
of
market
95
percent
of
the
market.
K
I'll
classify
our
only
employees-
or
I
think,
probably
roughly
in
mr
brigham-
is
able
to
do
correctly
if
I'm
wrong
around
91,
maybe
92
percent
of
market,
where
it's,
whereas
administrators
94.
So
so
this
would
take
all
of
both
categories
up
to
95
percent
of
market.
If
we
were
to
move
to
98
of
the
market,
there
would
be
another
1.8
mil
increase
on
top
of
the
3.4.
That's
that's
in
this
option
here.
K
The
next
one
here
move
classified
staff
hiring
cap
from
15
to
18
years.
So
when
a
an
hourly
classified
person
who
comes
into
the
employment
who
comes
into
the
district
as
a
new
employee
with
with
years
of
experience
prior
to
this
year,
the
maximum
maximum
years
of
experience
that
we
would
give
them
for
pay
purposes
was
12.
K
So,
in
the
fiscal
year
21
budget,
the
current
year,
the
board
voted
to
move
that
from
capitol
12
to
to
15.,
and
so
when
we
did
the
budget
last
year
we
talked
about
again
they
phasing
in
to
move
it
up
higher,
and
so
this
is
to
give
the
give
those
employees
a
cap
of
18
years
versus
15
that
they
currently
have
on
this
current
budget
versus
12
years.
K
Prior
to
this
current
budget,
that's
at
thousand
dollars
other
safety
and
risk
services
request
that
is
coming
out
of
the
the
legal
office
to
do
to
make
sure
to
hold
on
a
second
lisa.
Can
you
weigh
in
on
what
I
can't
remember?
I
don't
remember
what
that
those,
the
hundred
five
thousand,
that's
what
the
what's
wrong
on
selling
safety
on
this
services.
Can
you
remind
me.
P
I
believe
that
the
biggest
piece
of
it
was
a
position
for
investigating.
On
the
I
want
to
say,
workers,
comp
side
of
the
house.
K
Oh
yeah,
I'm
sorry!
So
that's
right,
correct,
yeah
yeah!
I
remember
so.
Currently
we
have
an
investigator
that
does
whatever
type
of
investigations
that
he
does,
but
we
don't
have
a
person
that
looks
at
workers,
comp
type
claims
and
try
and
figure
out
how
we
can
reduce
our
record.
Stop
expect
workers,
comp
expenditures,
and
so
this
is
an
investigative
position
to
to
improve
that
to
improve
our
outcomes
there.
K
So
that's
the
primary
purpose
of
that.
The
majority
of
that
the
next
one
finance
position
we're
going
to
talk
about
this
in
more
detail
next
monday
at
the
area,
finance
committee,
but
at
high
level
this
is
for
two
positions:
one,
it's
a
new
position,
they'll
be
proposing
the
by
the
way,
the
b.
Here
you
see
in
the
footnote
here
of
imposing.
So
when
we
so
we
have
an
indirect
rate,
that's
approved
by
the
state
every
year
that
real
life
that
we
apply
to
federal
grants.
K
So
if
you
have,
if
you
have
a
hundred
million
dollars
worth
of
federal
grant
dollars
coming
in,
you
have
indirect,
you
have
people
doing
work
that
otherwise
we
wouldn't
have
on
staff.
So
you
know
we
still
have
to
pay
payroll.
All
those
federal
dollars
have
to
pay
us
payroll.
All
the
payroll
people
are
funding
out
of
the
general
operating
fund.
We
have
to
have
contracts.
We
have
to
have
all
of
the
hr
services,
all
indirect
services,
that
an
organization
that's
involved
in.
K
We
we
still
have
to
pay
use
those
those
same
expenditures
for
for
those
federal
grants,
and
so
we
are
allowed
to
put
into
the
general
fund
a
revenue
amount
associated
with
with
an
indirect
rate
and
that
indirect
rate
is
approved
by
the
by
the
by
the
state.
So
for
this
year,
fiscal
year,
21
that
raised
four
point.
Five
eight
percent
just
so
happened
that
I
just
reviewed
the
rate
for
next
year
this
afternoon.
K
So
that
rate
is,
will
be
four
point:
six
one
percent
next
year,
but
currently
it's
four
point:
five,
eight
percent,
and
so
what
we've
done
in
the
revenue
we've
taken
an
estimated
amount
of
new
federal
dollars
to
essa
dollars.
That
would
be
coming
in
that
we
would
expand
in
fiscal
year
22
and
we've
applied
that
4.58
rate
and
whatever.
K
That
number
is
we'll
put
that
in
as
additional
revenue
into
the
into
revenue
into
the
general
operating
fund,
and
so
we're
proposing
to
fund
these
two
positions
here
using
that
funding
mechanism,
one
is
a
new
person,
new
position
in
the
budget
office,
so
you
know.
Currently
we
have,
I
don't
know
90
million
or
so
in
federal
funds.
That
number
is
going
to
increase
by
quarter
of
a
billion
dollars.
So
that's
a
lot
of
management
of
that.
So
it's
not
just
it
comes
in
and
it
sits
there
and
then
it
rolls
out.
K
They
have
there's
a
lot
of
management
of
that
volume
of
money,
and
so
the
attendance
managed
to
bring
somebody
in
to
help
with
that
in
the
budget
office.
The
other
one
is
a
deputy
position
to
me,
a
deputy
cfo
position
as
part
of
a
succession
planning
which
I'm
going
to
talk
about
in
more
detail
with
the
full
board.
Next
monday.
A
A
K
The
the
understand,
the
question,
the
other
position
I
talk
about,
the
deputy
position-
definitely
will
go
away
so
so
that
position
the
deputy
position
would
help
match
all
this.
That
position
would
I
mean
the
succession
plan
would
ultimately
that
person
roll
into
my
position
and
then
then
I
will
go
away.
So
the
position
goes
away.
What.
K
The
one
in
the
budget
did
not
go
away
because
the
work
is
nowhere
near
over
once
the
money
goes
away.
A
lot
of
the
work
really
accelerates,
because
we
will
have
a
ton
of
outside
auditors
auditing.
These
expenditures,
we've
been
told
by
our
external
artists,
we've
been
told
by
the
federal
government
that
these
monies
will
be
scrutinized
thoroughly
and
that
we
have
to
have
all
kinds
of
detailed
support
and
documentation
to
support
these
expenditures
so
that
that
position
definitely
would
not
be.
K
That's
correct,
then,
I'm
going
to
be
I'm
going.
I
want
to
clarify
if
we
would
not
pay
for
that
position
as
a
direct
payment
for
the
a
direct
payment
from
these
funds,
it
would
be
through
an
indirect
indirect
rate,
we'll
apply
the
indirect
rate
and
put
the
resulting
amount
into
into
the
general
fund
right.
Okay,.
G
A
K
And
then,
let's
see
the
disparities
that
sorry
the
disparities
study
we
talked
about
earlier,
so
this
is
the
portion
that
will
be
funded
by
the
journal
operating
fund
and
then
there's
some
miscellaneous
operations
requirements
that
mr
rory
can
talk
about
in
more
more
detail
and
then,
let's
see
yeah
before
I
get
into
how
how
we
propose
to
pay
for
this
with
the
21
million
dollars
in
in
fund
balance.
What
questions
do
you
have
any
other
questions
you
have
on
the
on
the
expenditure
side
of
the
people.
K
I
mean
when
you're
telling
all
that
up.
Then
then
you
come
to
40
million
eight
hundred
thousand
dollars
of
expenditures.
Under
this
scenario,
that's
the
24
million
required
that
we
reviewed
earlier
plus
the
additional
16
million.
That's
comprised
of
these
numbers
from
the
six
point
four
down
to
down
to
here.
So
then
you
add
the
16
to
the
24
you
get
to
the
40.8
million
dollars.
K
So
the
difference
between
the
19.8
and
the
40
million
is
the
gap
that
we
have
to
close
and
that's
the
21
million
dollars
here
and
so
the
way
this
scenario
proposes
to
close
it,
it's
the
use,
2.7
million,
which
I've
talked
about
earlier
of
unspent
mission,
quibble
from
the
fiscal
year
201
budget
that
would
drop
to
the
bottom
line
and
then
then
go
go
into
fine
balance
and
then
go
back
into
the
budget
to
assuming
that
we
had,
we
would
have
to
use
it.
K
The
10.4
million
dollars
is,
is
a
reduction
of
of
the
fund
balance,
the
use
of
fund
balance,
and
now
that's
why
it's
highlighting
here
because
of
the
other
two
scenarios.
We
had
the
same
information
here
and
every
number
on
the
other
scenarios
were
the
same
except
this
number
here
on
the
front
balance
and
how
we
would
how
much
would
we
need
to
balance
the
budget?
So
that's
not
the
significance
of
that
that
highlighted
number
and
then
the
use
of
fund
balance
cost
reduction.
I
talked
about
last
year.
K
We
we
do
cost
about
10
million
dollars
this
year,
we're
doing
about
4.3
at
the
end
of
the
year.
You
know
as
we
get
into
as
we
move
towards
the
end
of
the
year
and
then
that
then
becomes
available
for
fun
balance.
Now
the
piece-
that's
that's
different.
So
up
until
this
point,
the
use
of
fund
balance
is
the
same.
We've
always
done
last
few.
K
Years
this
is
different,
so
this
3.7
million
dollars
is
associated
not
associated
it
is.
K
It
is
comprised
of
these
two
numbers
here
which
mr
belser
talked
about:
the
the
exceptional
children,
the
needs
for
these
27.5
positions
39.8.
So
this
is
the
it's
the
combination
of
1.7
and
it's
1.9
million
dollars.
So
those
all
of
those
dollars
represent
new
positions.
These
new
positions
right
here,
27.5
29.8,.
K
The
the
challenge
that
we
have
in
the
district
in
filling
special
ed
teaching
positions,
teacher
air
positions,
especially
at
rather
it's
significant.
K
So
every
year
we
have
a
real
challenge
of
being
able
to
fill
a
position
so,
for
instance,
for
the
current
fiscal
year.
As
of
yesterday,
we
have
a
vacancy
of
a
37
position,
37
fte,
and
especially
at
teachers,
especially
in
positions.
It
could
be
a
combination
of
teachers
and
and
teachers,
assistants,
and
then,
in
january
of
this
year
the
vacancy
was
38
fte.
So
we
haven't
made
much
progress.
Now
we
begin
the
year.
We
do
have
significant
progress.
We
have
54
vacancies
in
the
fall.
K
Part
of
those
vacancies
are
filled
not
by
employees
without
that,
because
it's
difficult
to
find
teachers
who
actually
contract
now
do
contract
services
and
we
have
to
hire
people
through
a
you
know
through
a
contract
as
opposed
to
employees,
but
the
reality
here
is
that
when
we
look
at
these
new
additional
positions,
so
so
so
we
have
these
positions
of
like
50-something
positions
that
we
want
to
add,
and
we
have
a
current
legacy
of
37
that
we
have
difficulties
to
to
fill.
K
So
we
we
think,
based
on
the
history
and
not
just
cited
the
numbers
for
it
for
one
year,
but
we
looked
at
these
numbers
going
back
several
years,
and
so
the
pattern
has
has
remained,
and
so
what
this
footnote
here
is
saying
for
that
3.7
million
dollars-
that's
definitely
probably
3.4
million,
that's
how
we
would
fund
that
is.
We
would
assume
that
those
that
we
are
not
going
to
fill
all
those
positions,
but
we
will
put
them
in
the
budget
and
then
we
would
use
this
three
point.
K
This
3.7
million
dollars
here
and
fund
balance
take
it
out
of
fund
balance
to
make
sure
that
we
have
the
revenue
to
cover
these
expenditures
of
these
new
positions.
If,
in
fact,
we
were
able
to
hire
100
percent
of
these
special
ed
positions.
K
What
I
state
here
in
the
footnote
that
I
state
that
in
the
footnote-
and
I
also
state
here
that,
based
on
historical
analysis,
this
will
likely
not
occur.
It's
it's.
It's
very
unlikely
that
we
will
fill
all
of
these
positions
next
year,
and
so
what
how
this
would
work
out
if,
if
the
predictions
that
we're
making
are
true,
this
three
point:
six
million
dollars
that
we
put
in
the
fund
for
fundamental
for
the
use
of
fund
balance
from
front
balance
would
in
fact
not
be
used.
K
But
from
a
conservative
standpoint,
conservative
in
terms
of
financial
analysis
and
projections,
we
need
to
cover
any
expenditures
that
we
would
have
in
the
in
the
budget,
and
so
we're
saying
we
will
cover
that.
We
will
put
the
expenditure
in
the
budget.
We
recover
it
in
the
budget
through
the
fund
balance,
but
there's
an
expectation
that
that
it's
unlikely.
We
would
use
that.
However,
if
it
has
to
be
used,
the
money
is
there.
K
If
the
funds
are
there
now,
when
we
did
this
two
years
ago,
we
didn't
make
any
adjustments
this
year,
but
we
did
this
two
years
ago
that
we
elected
not
to
put
those
additional
positions
that
we
were
looking
at
that
time
into
the
budget
and
just
imagine,
as
we
went
on
the
number
wasn't
as
big.
So
we
were
able
to
you
know
we
had
the
fund
balance
was
was
significant.
K
You
know
145
million,
so
we
we
figured
that
the
risk
was
very,
very
low
because,
because
of
the
history
of
not
been
a
field
position,
but
just
to
mitigate
the
risk
this
year,
because
the
numbers
are
higher,
we'll
propose
and
put
use
the
3.7
million
fund
balance.
So
that's
that's
an
explanation
of
the
special
needs,
especially
positions.
They
are
in
the
budget.
K
They
will
be
covered
under
this
scenario
through
fund
balance
and
again,
if
they
are
not
fully
filled,
then
that
3.7
billion
would
not
be
would
not
be
needed,
and
so,
when
I,
when
I
show
that
we
have
in
this
scenario
here,
we
have
113.6
million
dollars
in
fund
balance
that
in
the
budget
the
budgeted
that
number
will
actually
be.
K
You
know
in
reality,
behind
thirteen
point,
six
plus
the
three
point
three
point:
seven
million
dollars
that
we
think
we
would
not
use,
but
from
a
budgeting
standpoint,
I
can't
I
can't
budget
out
the
budget
that
way
I
just
explained
so
before
I
get
ready
to
wrap
up
what
questions
do
you
have
on
on
this.
K
Okay,
section
keep
growing
all
right
and
then
the
the
last
place
here
in
this
section
here.
Just
simply,
I
just
talked
about
the
footnote
on
the
fine
balances,
footnote
c
here,
a
footnote
b
talks
about
the
indirect
calls
that
I
talked
about
with
funding
these
two
finance
positions
and
then
foot
note
8
just
just
explains
how
we,
how
we
close
the
budget
gap
last
year
with
the
33.8
million
dollars
in
fund
balance
and
the
13.4
of
sn1
cares.
K
I
believe-
and
then
this
is
the
section
that
caroline
went
over
on
some
of
her
details
with
with
the
learning
services,
so
so
the
last
two
or
three
slides
here,
just
just
to
help
you
think
about
how
the
finances
work.
K
This
is
out
of
our
budget
book,
it
shows,
and
it's
in
there
every
year
it
shows
the
history
of
our
military,
and
so
what
the
allowable
meals
are.
This
is
dictated
by
the
state
of
what
the
law
of
milk
meals
are.
Here.
It's
called
the
the
mills
that
we
used
out
of
the
levels
what
we
used,
so
you
can
see
last
year
with
christmas,
there
was
no
milk
milk
to
use
or
no
milk
increase
in
20,
3.48,
3.96
and
19
and
2.9,
and
now
18.
a
huge
jump
in
in
16.
K
This
was
following
following
the
you
see
prior
to
that,
we've
used
very
very
little
millage,
very,
very
little.
It's
only
1.9
over
a
number
of
years,
and
so
the
unused
amount
increased
and
our
fund
balance
was
decreasing
and
then,
in
fiscal
year
15
we
had
the
financial
problem,
the
18.8
million
financial
problem,
and
so
we
had
to
figure
out
a
way
to
to
recover
from
that
and
the
way
we
recovered
from
it
had
this
huge
tax
increase
of
15.6
million.
K
So
one
of
the
purpose
of
building
up
the
the
the
fund
balance
is
to
guard
against
this
type
of
a
need
to
have
this
significant
type
of
tax
increase
and
the
allowable
military.
Here
this
is
what's
allowed
on
acts
388.
So
when
I
talk
to
folks
up
in
the
state-
and
I've
talked
with
senators,
there
is
that
you
know
if
we
here
in
charleston
talk
about
whether
or
not
we
need
to
change
the
education
funding
formulas
here,
they
would
look
at
something
like
this
and
say.
Well,
we
need
to
change
it.
K
We've,
given
you
these
allowable
military
meals
here
and
you're,
not
even
using
them,
and
so
what
this
3.4
mil
proposal
does
it
takes
the
so
the
state
hasn't
given
us
the
allowance
millage
for
this
year.
Normally
this
time
we
would
have
it
it's
the
last
million
combination
of
two
factors:
the
cpi
consumer
price
index
and
and
the
change
in
population.
Because
of
the
the
delay
in
the
sense
of
numbers.
We
don't
have
it.
K
The
state
doesn't
have
to
change
the
population
numbers
yet
so
we
don't
know
what
the
level
of
military
is
going
to
be.
So
what
we've
done?
We
have
estimated
I've
taken
the
these
last
three
years
of
18
19,
20
and
taken
on
average,
so
the
3.4
meals
that's
been
proposed.
It's
the
average
of
these
last
three
years
that
we
had
a
millage
increase
and,
if
that,
if
that's
approved
by
the
board,
we
would
still
have
unused
4.7
meals
that
we
do
not
that
we
will
not
use.
K
So
that's
still
on
the
you
know,
we
call
it
the
look
back
on
unused
village,
so
that's
the
history
of
the
millage
and
I'm
planning
on
using
the
getting
to
3.4,
and
then
this
I
have
several
pages
here
that
show.
If
we,
if
we
were
to
have
a
3.4,
mil
increase.
What
is
the
impact?
K
You
know
you
take
a
look
at
the
average
impact
to
the
taxpayer,
so
this
is
for
impact
on
3.4
for
a
person
who
owns
and
lives
in
his
or
her
house
or
their
house,
so
it's
owner
occupied
and
so
with
the
owner
occupied
property
in
the
state
of
south
carolina.
If
you
live
in
your
house
and
you
own
your
house,
you
pay
no
taxes
for
the
job,
creating
general
operations
of
the
district
for
teachers,
anything
like
that
bus
transportation,
anything
so.
K
The
this
example
shows
a
200
000
assessed
home
property
value
for
both
the
general
operating
fund.
The
debt
service
and
in
the
combination
we're
not
proposing
any
increase
in
the
debt
service
of
28
mills
it'll
be
the
same.
We
are
proposing
an
increase
in
the
general
operating
fund,
the
3.4
that
gets
us
to
the
122.1.
K
However,
the
bottom
line
here
changes
in
taxes
paid
there's
no
impact
on
the
taxpayer,
because
the
the
owner
occupied
does
not
pay
taxes
for
operations
and
there's
no
increase
in
the
in
the
debt
service.
K
The
next
example
shows
a
non-owner
occupied,
so
this
is
somebody
that
owns
a
property
and
rents
that
property.
So
this
is
the
person,
that's
running
our
property
and
we
have
an
assessed
property
value
here
of
a
hundred
thousand
dollars,
and
so
that
person
then
would
pay
the
the
increase
millions
of
3.4,
because
if
you
own
a
property
do
not
live
in
it.
K
You
do
pay
taxes
for
general
operating
fund,
again,
no,
no
increase
for
debt
service,
so
the
increase
would
be
associated
with
your
operating
fund
and
for
every
hundred
thousand
dollars
of
asset
property
value,
the
increase.
It
would
be
this
twenty
dollars
and
forty
cents.
K
The
next
one
is
commercial
property,
so
these
are
business
people.
So
we
have
a
debt.
Certain
excuse
me
a
assuming
assessed
property
value
of
half
a
million
dollars
again,
there's
no
change
in
the
debt
service.
K
So
with
the
change
the
increase
on
118.7,
the
twenty
two
point,
one
in
the
in
the
general
operating
fund,
this
property,
this
taxpayer,
with
a
assessed
property
value
of
a
business
property
of
five
hundred
thousand,
would
pay
an
additional
hundred
and
two
hundred
two
dollars
from
per
year
and
then
next
to
the
last
one
is
the
automobile
so
assuming
assessed
property
value
of
twenty
thousand
dollars
for
the
automobile.
K
Again,
no,
no
increase
with
that
service
because
of
the
debt
service
bills
doesn't
change.
It
was
general
operating
fund
with
a
3.4
mill
increase
the
taxes.
Tax
increase
for
the
this
person
would
be
four
dollars
and
eight
cents
per
year
and
then
in
the
final
one,
it's
a
personal
property.
You
know
like
a
vote
or
something
assessed
property
value
of
ten
thousand
dollars.
That
increase
would
be
three
dollars,
fifty
seven
cents
per
year.
K
So
those
are
those
are
examples
of
the
types
of
increases
that
taxpayers
are
changed
in
the
taxes
tax
bills
that
that
taxpayers
would
see
with
the
3.4
mill
increase
in
the
jail
operating
fund
and
then
wrapping
this
up.
Going
back
to
my
paradox
here
of
act
388.
K
I
think
I've
shown
this
this
this
line
before
it's
graphed
before
so
when,
actually
it
was
enacted
in
2008,
it
removed
home
homeowners
like
who
occupied
their
home
from
the
tax
base,
and
what
was
supposed
to
have
happened
was
that
we
were
supposed
to
get
tax
relief
from
the
state
because
the
state
income
was
going
to
was
projected
to
increase,
and
that
was
right
before
the
2008
great
recession,
and
so
this
blue
line
represents
the
amount
of
money
we
could.
K
We
could
now
say
we
would
that
the
district
could
raise
you
would
if
we
didn't
have,
you
know,
act
388,
and
what
actually
88
proposed
was
that
that
lost
revenue
was
going
to
be
paid
to
to
to
school
districts
through
his
tax
relief,
but
because
of
the
recession,
the
tax
relief
number
thousands
never
came
in,
and
so
this
gap
here
represents
the
lost
income.
Opportunity
for
the
district
and
in
the
final
slide
here
shows
the
the
paradox
here.
K
So
for
fiscal
year
22,
the
base
student
cost
is
increasing
to
2500,
so
every
every
student
in
the
state
of
in
the
state
of
south
carolina
and
all
seven
hundred
some
thousand
will
receive
from
the
state
in
a
calculation
of
twenty
five
hundred
dollars,
but
because
of
the
efa
the
education
funding
act,
how
that
formula
works
on
average
on
average
districts
of
this
district
is
supposed
to
receive
seven.
K
Seventy
percent
from
the
state
and-
and
there
are
some
who
are
some
thirty
percent
from
from
local
taxes,
but
that
is
based
on
property
values
and
so
there's
something
that's
called
the
index
of
taxpayer
ability
this
index
and
tax
manability.
And
what
that
says
here
this
index
right
here,
the
higher
distance
index.
That
means
that
the
greater
their
property
values
are,
and
the
state
takes
a
look
at
that
in
relationship
to
every
other
district
in
the
state
and
and
produces
a
table.
K
And
then,
if
your
index
is
high,
then
you
pay
you're
expected
to
pay
a
greater
percentage
of
your
of
your
students,
education
versus
the
state,
so
the
index
for
charleston
for
next
year
has
gone
up.
We
get
these
companies
from
the
state
to
this
point,
one
four,
two:
seven
zero,
which
indicates
our
property
value.
So
we
have.
We
are
the
wealthiest
county
in
the
state
of
south
carolina
when
it
comes
to
our
property
values
and
because
of
that
wealth.
K
Instead
of
getting
this
2500
dollars,
we
will
only
get
eight
hundred
twelve
dollars
per
student
or
thirty.
Two
percent
of
that
we
will
generate.
We
will
generate
150
million
dollars.
K
When
we
take
take
a
look
at
how
the
calculation
work
using
the
student
student,
demographic
data
and
by
the
planning
times,
2
500
times
about
150.,
and
so
the
the
up,
the
remainder
of
that
100
000,
then
100
million
gets
distributed
to
other
school
districts
across
across
the
state
and
so
but
with
with
and
with
act
388.
K
We
aren't
able
to
close
that
gap
that
the
efa
funded
formula
says
that
we
should
need
to
close
because
of
the
our
wealth,
and
so
you
can
see
the
comparisons
here.
Charleston
we'll
get
812,
greenville,
1825,
berkeley,
1820,
dorchester,
2,
2000
and
then
1700
up
at
the
doors
just
before
and
I'll
point
out
that
these
numbers
are
not
an
estimate
from
from
district
staff.
These
are
numbers
from
these
are
calculated
numbers
and
and
numbers
have
been
communicated
by
the
state
ways
and
means
group
up
up
in
columbia.
K
So
you
can
see
the
challenges
here.
The
paradox
that
we
have
in
trying
to
balance
the
budget
based
on
their
state
allocation
and
with
that,
oh,
this
is
the
last
page.
This
is
the
repeat
of
the
first
page,
the
summary
page-
and
I
have
this
highlighted
just
to
indicate
that
this
is
the
recommendation
to
the
committee.
K
So
with
that
I've
concluded
the
the
information
I
want
to
present
so
again,
what
questions
do
you
have.
I
I
You
have
the
the
mileage
levy
for
general
operating
at
118.7.
I
So
in
the
2021
budget
book
on
page
125,
it
says
that
our
levy
was
126.7.
K
Oh
yeah,
I
should
have
explained
that
so
last
year
was
a
a
reassessment
for
the
county,
and
so
during
the
when
property
is
reassessed
to
prevent
districts
of
governmental,
local
governments
from
getting
a
a
wind
phone,
and
so
have
we
kept
the
military
at
126.
Whatever
it
was,
we
would
have
picked
up
a
significant
amount
of
more
of
additional
revenue,
a
windfall,
and
so
there's
there's
this
state
requirement
of
a
roll
back,
and
so
this
rollback
would
roll
back
the
millage.
K
So
they
said
we
would
generate
the
same
amount
of
revenue
had
to
reassess
property
values
that
not
increase.
So
that's
why
we
have
a
difference
there
and
that
and
that
that
determination
on
what
those
values
were
were
it
came
from
the
county
auditors
after
we
had
adopted
the
budget,
but
that
that
118.7
really
represents
the
126
we
mentioned,
based
on
when
you're,
using
the
new
base
of
the
newer
reassessment
versus
the
old
base
of
the
old
old
assessed
property
value.
K
I
mean
I
mean
yes,
because
we
we
the
district,
we
we
we
come
to
an
agreement
with
the
county
orders
in
like,
like
september
time
frame.
We
have
to
certify
that
that
this
this
is
what
tax
is
going
to
be
collected
before
the
bills
go
out
in
the.
A
Are
there
any
other
questions
for
miss
kennedy
about
the
budget?
First.
A
A
A
G
Oh,
I
had
my
I'm
sorry.
I
had
my
mute
on
oh
hi,
okay,.
A
Okay
don
thank
you
for
mr
kennedy.
Thank
you
for
that
in
there
briefing
on
first
reading.
A
A
K
Say
before
I
would
so,
we
had
invited
mr
brad
johnson
to
this
meeting.
He
he
had
some
tech
he
was
trying
to
dial
in
and
he
had
some
technical
difficulties
he
difficult.
So
he
was
not.
We
wanted
to
invite
him
when
we
invited
him,
because
he
wanted
to
recognize
his
service
that
he
has
provided
to
the
district,
which
has
been
tremendous
so
he's
no
longer
in
the
local
area.
He's
a
cfo
now
at
a
hospital
in
the
fayetteville
north
carolina,
but
he
agreed
to
dial
in
here.
K
K
We
have
a
little
momentum
that
we're
going
to
send
up
to
him,
but
I
just
want
the
committee
in
other
song
to
know
that
he
he
had
been
very,
very,
very
valuable
in
term
for
my
staff
for
me
in
terms
of
trying
to
understand
how
we
need
to
think
about
presenting
information,
and
so
so
it
was
a
pleasure
and
honor
of
serving
with
him.
C
A
And
I
echo
for
the
period
of
time
that
I've
been
involved
with
audit
and
foundation.
Ms
johnson
has
been
an
asset
to
the
committee
and
we
will.
We
certainly
wish
him
well
as
he
moves
on,
and
we
will
certainly
listen.
B
F
A
H
C
And
I'll
entertain
a
motion
on
a
contractual
matter
that
we
would
just
we
discussed
in
executive
session,
move
to
approve.
I
A
C
Okay,
so
the
contractual
matter
that
we
discussed
in
the
executive
session
relates
to
purchase
of
property
in
d4
and
if
there
are
there
any
other
questions
about
anything
that
we've
discussed
today
and
I'll
entertain
a
motion
for
a
journey.
Oh
sorry,
mrs
kennedy.
C
A
I
D
J
It's
been
a
long
day,
but
my
goodness,
what
a
fantastic
budget
presentation,
the
justification,
the
explanation
of
the
unique
circumstances-
and
I
mean
anybody-
can
see
the
hard
work
that
lies
behind
this.
You
know
they've
worked
weekends
to
get
this
ready
and
I
thank
you
for
the
opportunity
just
to
recognize
them.