The purpose of this agenda item is to discuss the draft of the 2024-2025 budget process. Attached please find the budget timeline. 

The purpose of this agenda item is to review the first draft of the budget for the 24-25 school year. I have attached the first draft of the budget for your review. Please note that the first draft of the budget is based on the following:
1. The $0/student increase in the per pupil categorical aid, with a $325/student increase in the revenue limit formula
2. The personnel cost line includes an inflationary salary increase of 4.12%, implementation of the teacher and classified staff compensation systems at 2%, a 0% increase in dental insurance rates, and a 5% increase for health insurance rates, and transportation.
3. The capital maintenance projects are funded from Fund 49
4. The first draft includes an increase of 8.5 FTE, as outlined on page 13 of the document.
5. The debt service fund includes an estimate for the remaining debt that needs to be issued from the $175 million referendum.
6. Budget adjustments and revenue increases per the memo from the April budget committee meeting. (High cost special ed aid, fund 80, and flow-through grant)
7. All of the remaining budget requests have been placed on hold at this time.

The second draft of the budget in June will include:
1. Grant allocations, if available
2. Staffing updates based on additional schedule changes, reallocation proposals or new positions
3. Updates to the Food Service budget (Fund 50), and other budgets as a result of School Board approved student fees
4. Updates to the gift fund (Fund 21)
5. Updates to the community service fund (Fund 80)
6. Updates to building/department revenue accounts and corresponding expense accounts
Please let me know if you have any questions on the first draft of the budget.

Attached please find the proposed student fees for the 2024-2025 school year.  Administration is recommending approval.

Attached please find the proposed facility use fees for the 2024-2025 school year. Nick Conrad has updated several of the fees for consideration by the Budget Committee. Rick Braun provided input for the PAC fees. Kristy Nacker provided input on the increased pool fees. Administration is recommending approval.

Attached please find a request to post a new position for an additional bilingual/EL teacher. Lisa Jondle is requesting consideration for an additional teacher for student enrollment changes for th 2024-25 school year. This position would be connected to new student enrollment and would qualify for transfer of service. Administration is recommending approval.

The second draft of the budget will be updated to include this position if approved by the school board. 

Attached please find two requests to post new positions for an additional high school special ed teacher (individual student need) and an early childhood paraprofessional. Tiffany Loken is requesting consideration for an additional para for early childhood student enrollment changes for the 2024-25 school year. This position would be connected to new student enrollment and would qualify for transfer of service. The high school special ed teacher would be eligible for high cost special ed aid as the individual costs for this specific student would exceed $30,000. Administration is recommending approval.

The second draft of the budget will be updated to include these positions if approved by the school board. 

Administration met with Taher management on April 25th to review the operation of the food service program and to plan for 2024-25. The student fee agenda item includes the recommended food service fees for the 2024-25 school year. Taher management has preparing a corresponding budget proposal that is included in the packet. The estimated positive balance is slightly over $15,000.

The first draft of the budget includes the changes to the Fund 80 budget that were discussed at the April budget committee meeting. In addition, administration would like to discuss the concept of tracking and charging appropriate utility expenses to fund 80. Attached please find a proposal from Data Wrangler. 

The facility committee will be reviewing the capital maintenance proposal to utilize dent electrical meters in our buildings. The dent electrical meters have the capability to interact with the Data Wrangler system to develop comprehensive utility reports. These utility reports are being used in districts to:
1) Reduce demand charges in fund 10
2) Track and allocate utility expenses to fund 50
3) Track and allocate utility expenses to fund 80 

Administration is seeking feedback on the topic of utility tracking and the Data Wrangler proposal.

We will ask the budget committee to meet on May 28th, 29th, or 31st at 7:30 am. We will review budget revisions for 2023-24 and the second draft of the budget for 2024-25.

Attached please find a draft of the community survey results and a draft of operational referendum question options for November 2024. The final version of the community survey results will be available at the June board meeting. Administration will review the results and will discuss next steps.