Budget & Finance Committee - Regular Meeting

Green light. Green light. Okay, we'll open up this uh budget presentation meeting um with uh I think we only have today we only have two on the roster. So um we'll start. You have 15 minutes to present your budget. Um, so I'll keep a timer here. But, um, that being said, Austin Cisco, is that Yes, sir. Okay. Hands- on science center, you may begin.

I'm gonna start by passing some of these out real quick. He didn't hear you.

Uh, I'm Austin, the executive director of the Hands-On Science Center. I just wanted to thank y'all for taking the time to hear me out. I don't really have a formal budget request, but I wanted to let y'all know what we're going to be asking for in the future and just open to consideration. So, I got some some fun facts for you here on this piece of paper. Once everybody gets a copy of them, I'll get going with that. But so uh I started at the hands-on science center about six years ago as a director of operations. In the last uh 16 months I took over as the executive director. And through that time I've been trying to make the science center a little bit more educational, a little bit cleaner, and a little bit brighter. So now that everybody has one of these, we've actually been succeeding with that. Uh we've brought in over 15,000 people in the last year. uh 22 states and over six countries. So, I was very impressed by that

and I wanted to let y'all know that because those people are not just coming from Coffee County, they're coming from outside of Coffee County, which is bringing in dollars to Coffee County, which is great.

So, we also started up two new programs. We have a homeschool science program and a preschool science program. We've had people show up from Bellbuckle, Nashville, Murphy'sboro for a preschool uh program that started in January. But we've also had people coming from Alabama, Georgia, um all over the place for our homeschool science. Even if it's just somebody passing through the state, they see it's on online and we get people from outside of the our our scope really outside of our region. So, uh what we do at the hands-on science center is a regional learning center. We're there to stimulate an interest in a young audience to get them excited about science and education. And one of the ways we do that is through our programming. So whether it's our preschool program with our 2, three, four, and 5y olds, or it's our summer programs with our sixth to 13 year olds, and we're also starting to reach out to sixth, seventh, and eighth graders to get them more interested in science. Uh I do have a question for y'all. Did any of y'all make cheese when you were six years old? Have you ever made cheese before in your life? Well, uh, Great Lakes Cheese, we like to partner with some of the businesses in our area, and Great Lakes Cheese comes out to our summer camps and allows the kids to make their own cheese. So, it excites that little knowledge of, hey, you can actually do this here at home or you can do it at the science center. And then we have businesses like Amenum and Nissan that come out and do other activities with us. Even TUA and Telemo brings out a robotic dog and a six-year-old or a 13-year-old gets to play around with a robotic dog that runs around in circles or claps for you. So, we're we're trying to just excite those kids and get them excited about science so that they can grow up to be engineers and and other people in our community that are going to make us thrive. Um, so I'm not asking for anything specific today. I just want to consider or have the consideration of funding in the future to partner with us to make our ability grow uh to serve the kids. Uh, right now we're actually reaching

capacity with our homeschool program. So in the month of January we had 95 students show up which means around 150 people in the door with parents. Uh our capacity is around 175. In January we had another 95. In March we had 75. And this last month in April, April 15th we actually had 125 students in the building and about 200 people total in the building uh over the course of four hours. So uh we're kind of needing to expand our growth. uh and we have some community partners who are willing to step up and help us but we would ask the community as well to step up and help us as well. Uh we are also part of a an association which is the science association association of science technology centers. Uh it covers not only our museum but also 300 museums globally. So if you have a membership to the hands-on science center you can go to the telis museum of cart cartersville Georgia and get in free. you can go to the Wright Patterson Museum in Ohio and get them free. We actually had some members go to South Korea and get in one of their museums for free. So, it's really cool to be a part of that. So, it also attracts people from other parts of the world to come in because of that uh that corp or that association we're in. I skipped over one thing about the homeschool science and that was this past uh week, April 15th, we actually had 15 zip codes represented in one day. Uh we also had eight represented from our preschool science uh in April. So that was a large uh amount of people coming in from outside of our area that I think is going to sustain. We just created this program last year. We had about 800 students served last year. This year we're expecting around 1500 students just in the homeschool science alone. Um not to mention a local uh school trips that we have. We had about 20 of our local uh schools visit the hands-on

science center at a field trip. We had 40 total uh field trips. So half of them are coming from local. The other half are coming from outside. Whether it's Warren County, Rutherford County, Bedford County, they're coming in and coming to us. We actually had about four or five uh field trips coming in from the Alabama area. And those Alabama trips, they don't want to bring their lunches with them. So they'll buy Chick-fil-A for the kids and they'll come in and spend those dollars here locally. Uh, and that's great for our community, but it's also great to have those kids wanting to come up around this this side instead of going to the Space and Rocket Center. Um, we also had 98 birthday parties hosted, which is great. Everybody likes celebrating their birthday party at the science center. And we have two D uh two rooms, the dinosaur room and the space room. It's really fun to decorate them and help the help the kids get involved, but it's also fun to see all the family members coming in from all over the place. So, I don't know about y'all, but none of my family is in this area. All of them are either Nashville, Knoxville. My brother's in Australia. My family's up in Ohio and Texas. They would come to the science center to celebrate a birthday. So, we're also getting zip codes that way, but also those people are coming and staying either in hotels or hanging out with their family. If the house is large enough, they'll stay with family. But, it's just another way we're bringing people in into this community. So, uh, like I said, I don't have a specific ask today. I just hope for consideration in the future about what we can partner with. And if y'all have any ideas on what we can do to better grow, uh, the science center and our community, um, I would be happy to answer any questions and I appreciate the time. Thank you.

Thank you. Can I ask a question? Go for it. Could you explain a little bit about the membership?

Yeah. So, our memberships is right now $100 for the family and that $100 gets you uh 25% off our camps, birthday parties, and fundraising event tickets. It also gets you to u access to all of our special events that we have for members only. And actually May 1st, we're taking a field trip with our homeschool group uh to members only that are going to tour DOT foods and uh Great Lakes Cheese. So, we're going to be taking 30 homeschool students and touring those two facilities. It's a really good opportunity to get involved uh that way. But then also it allows you to get in general admission year round at the science center and then also the ASDC membership gets you into over 300 museums across the the country and globe. So if you have a specific one you're interested about I can give you a website to visit and you can look up where you're wanting to go and if you would be able to get in.

Yes, ma'am. Yes, sir. Quick question. Um are you you said you were uh looking at expansion. Is that a physical expansion or just more exhibits exhibits in the same facility?

Both. Uh so right now uh last in 2023 we had received a grant from Tennessee State Museum uh $88,000 to uh put a awning over the side of the uh Highway 55 side. Uh we had enough money to purchase the materials for the awning and enough uh money to purchase the found uh foundations for the concrete, not enough money to put it up. Uh our cost on concrete went from 20 grand to 40 grand in a matter of three months. So just the rebar alone I think was about 12 grand. Uh so physically we're we're getting to the point where we need to start looking to expand and also just new exhibits in the building to keep those uh keep people coming in and get new people coming in. Our most recent uh exhibit that we are having a ribbon cutting for is May 14th on our axelottle that we received and his name is Riley. Uh we believe it's a he. We can't tell. It's a little too young but Riley. And there's a fun story behind that. uh a local student at Farah Elementary had a brother who passed away of a illness and they we had a naming competition with all the schools uh and they had overwhelming votes on the name Riley. So that was his brother's name.

Any other questions? I would love to answer. Thank you. Good. Okay. Thank you, Austin. And I do need to run, so I'm not trying to be rude by running out of the room, but thank you so much for having me. Have a good day. Thank you.

Okay, Linda Baker, probation service. Thank you. I love the tabs. Thank you.

So, thank you for allowing me to present. Um, I put a little packet together. I know some of you might like it. Some of you might find it cumbersome, but um it's four little tabs, and it'll help go through um the budget. So, the first tab, which is the pink tab, that's the budget sheet. And if you look on there, um I'll be real honest with you, I have a hard time putting in a a pay raise for myself, but I know if I don't, um that might not happen. So, I put that in there. You can see the amount of money that I make now and what I'm requesting, which is less than um $1,000 on probation officers. You can see what we have now budgeted and what I am asking for that uh is for six probation officers. You can see our secretary, what she's making now and what I'm asking for. So that's a total of eight staff in our office. That is line items 105, 111, and 161. If you go down to line item 185, that's the educational incentive by the county for CASS and the COCTP program. I have four of our eight staff that are already certified and there's the possibility of three more being interested. So that is an amount of raise there. That's a $2,000 increase. If you look at the longevity pay, it is $1450 now. It will go up to $1,825. And that's three employees out of the eight that will um be there for the longevity pay. We have one employee, which is myself, that has been there 17 years. I have Jared, who is my

right-hand person. Um he's at six years. And then I have a third employee that's at five years and everybody else is underneath that. When I became the director five years ago, several of our employees retired. They had enough years of service in to retire. And so I'm I've had two people since I've came on board to retire as well. So we're looking at a virtually um young staff and years of service. If you'll go down to the communication line item number 307, it's exactly the same. Maintenance agreements is the same, postage the same, printing stationery the same, travel the same, tuition and training the exact same thing. Office supplies the same, uniforms the same, and other supplies and materials is the same. uh the 709 the data processing that's to rotate two computers on a continuous rotation cycle out each year. So if you look at what I am asking for, every bit of it is related to employees. Longevity, that's a good thing. That's an increase. That's a good thing. That means that we're keeping employees. The seats increase, that's a good thing. That means you've got employees that are wanting to be certified. And then we go back to the raises. Five years ago, when I became the director, I did a salary review study. And my goal five years ago was to get every person that walked through the door a starting salary of $45,000. And that's with a college degree. That was five years ago. We know what's happened in five years. I still have employees that are not at $45,000 starting pay with a college degree. And that's what I'm requesting. You're going to see as you go through the packet that there are um something in the little yellow tab. It's called a calculating

daily cost of avoidance of incarceration. We handle clients that are on misdemeanor probation. They are sentenced per the TCA code to 11 months and 29 days. This can be 11 months and 29 days in jail or 11 months and 29 days on probation. On average each year we have around 800 clients. So what I did is I took if you look on I think it's like page three of the daily average client cost of 800 clients our operational budget for 2425 was $450,160.7. We brought in 182,2968 in probation fees. You divide that by $365 days a year comes up to $73460. You take $59 per jail administration. Sheriff Parton says on average it's a $59 a day to operate to put a person in custody. So you take that $59 and you times that by 800 clients which we supervise on probation on average per year. It comes out to $47,200 per day. You take that $47,200 and you subtract the 73460 and Coffee County probation is providing a cost allowance of avoidance of incarceration to the public taxpayer at $46,465.40. So the amount that I gave you on that first spreadsheet was a very low amount. And so the reason that I came in low, um, I'm a taxpayer, too, so I'm not

going to come in here and gouge other taxpayers, but I came in on the low end of that. And that increase in the salaries would be $7,100. However, if I could get a couple of thousand dollar more, that would allow me to get my entire staff with the exception of the administrative assistant, which does not require a college degree. That would get my entire staff that are not at $45,000 now, up. So, you're looking at I asked for 7,100, but I would be ever so grateful for 9,800 in salaries, educational incentive, and longevity bonus. So, you're looking at 1.9% versus 2.9%. Are there any questions?

Anybody have any questions? Yes, I do. Is a college degree required? Is that a a requirement to become a probation officer with the county? It is. And when you say certified, is there a state certification required to be a probation officer like there is for a police officer?

There is not that I'm aware of. There is not an association that we can go to to learn or have training. So that training comes from us setting it up with outside providers. Um that was something that was passed several several years back. A college degree either in social work, psychology, um sociology or criminal justice. My entire staff, including my current um administrative assistant, has a college degree. Matter of fact, the last several um administrative staff that we have have a four-year college degree, not just our probation officers. is the requirement for an associates or bachelors?

Bachelor's. Okay. So, we have um in our office we have one liberal arts, two social work degrees, which is Jared and myself, and the rest of them are criminal justice. So, that's that psychology background. There's a lot of people that come into our office that have mental health related issues and you got to have some of that psychology background to deal with those clients. On that certification, is that certification a nationally recognized or accredited? Are you talking about the CATAS for Yeah, that's that's the county the state of Tennessee um some of the commissioners are certified through CASS. It's that CASS COCTP program. Okay.

That's certified. Any county employee can do that from my understanding can take that training and do that. Okay. Any certifications coming from the state in terms of state probation parole certification? I'm not aware of that. Okay. Because the academy is right in Oklahoma. So I was just kind of wondering if anybody was going through that or had gone through. We we do not have access to that. Yeah. We that's a state agency. So we do not have access to that. Our training bud budget, if you look at it, with eight employees, it's a little right around $200 per employee that I have to spend each year. So, I'm very excited when I can get free training. Probably cost about six, seven grand to go through that,

to go through a lot of training. We were wanting to go to the drug conference in April to be able to go to that. It's an RX drug conference. It's really, really good. Um, the time you pay the motel room and training, you're looking quite a bit of money and I don't have that. Thank you. Yep. Landa, uh, what multiplier did you use to figure your modest raises? What percentage? It was 1.9 1.9%. 1.9% on the low end. on the high end. If you give me a higher, it's 2.9.

Thank you. Okay, we're good. I've got one question. Yes, ma'am. I'm I'm looking back at your pink sheet. Okay. And the spreadsheet, that little Yes. Yes, ma'am. And And it's got your 2025 audit actual probation service 450160. And then 26 of course went up, but in 27 you're at 413792. So Miss Mariana will figure the social security, the state retirement, the employee, and that's not included in there. Miss Mariana, that was my question. Yes, ma'am. All the clients, I have to keep reminding myself of that, too. I've did this math like five times.

I was like, where did that come from? And then I was going, now wait a minute. We're talking increase, but I am not seeing that. I I did the same thing today before I went over my budget. I was like, "Oh, no. I've added this five times where and then I have to remind myself." Miss Mariana figures out one more step missing. Thank you, Miss Lindon. Any other questions? Thank you. All righty. Thank you. Thank you. May I be excused? You sure can. All righty. Thank you. Yes, ma'am. budget with all the benefits. It's on page 24. Page 24. Okay. All right. I should have said that.

All right. That concludes the bud budget presentation at this time. Do y'all want to just continue on with the meeting or you want to We have it set that way. Okay. We'll continue on with the meeting then. So, we'll open the meeting up. Uh regular meeting and roll call. We got two absent. No, three absent. Chairman Mars will be here shortly. Uh, but Terry's absent. Yeah. And Roger. Roger. Roger Chambers. And

Jeff. No. Um, Terry Hman. Roger Chambers and Tim Morris and Tim Morris. It's not here right now. Okay. U I have a motion to uh I need a motion to approve the agenda. I'll make a motion to approve the agenda. Second. Second. Okay. Any discussion? Any changes? If not, all in favor say I. I.

Any oppose? Motion carries. Public comments. Uh, anybody signed up for public comments? It's just y'all, so y'all gonna be commenting anyways. Okay. All right. We'll get public comments. Uh, minutes. Review and approve of the minutes. I need a motion to approve. I'll approve both sets. Okay. Both sets. We have two sets this time. It's true. Um, second. I'll second. All in favor by saying I. I. I. Any oppose? Motion carries. Budget amendment.

Budget amendments. School budget amendments. So

I was here present. You're not. I couldn't. I meant to ask you. Did you have budget amendments? I didn't think Well, we can still under presentation since we're running. Yeah, we can do that. You're here. No, if you want. We're almost out of here. Yeah. No, since we're at this point, you can if you want to present it, that's fine. Okay.

I think they already have them in their packets. Okay. Budget. They're in the You should have You should have two. One that has um Okay. General purpose 141 at the top. Hang on. Okay. Let us find Hang on. Hang on.

It's the blue. First blue. Second blue. There it is. There's I'm getting there. It's okay. the one that I'm starting with um it should say 141 at the top of it and Miss Carlin will take care of 143 when we get to that point. Okay, you ready to take?

Okay. Um so looking at the very first three pages, this is our revenues. um to give you just a brief overview of what I did in the budget for local revenue. I kept it pretty flat to what I estimated for this year. Um because I don't know every year I do a split between us and Manchester City and I don't have that yet. I don't have that calculation from the state yet. So I kept everything pretty flat to what we're getting what what I've estimated we're going to get this year. So I did not do any increases in the revenues line um compared to as what we're estimating for this year. Um, and that's the whole pretty much the whole first page down to the bottom is the miscellaneous revenue. Um, going into the second page, our largest part of our revenue is our TISA um that we get our TISA estimate that we get from the state. So, they were really late getting us our estimates this year. So, we only got two and usually have three to four by this time. So, I only have two estimates. Um, the estimate came in around $1.1 million more than last year's estimate. But they required I I think I've talked we've talked about it the last three to four years where they're requiring us to get our pay scale our certified pay scale to 50,000 for so all starting pay for teachers with a bachelor's in zero have to make $50,000 by this next school year. So, in that 1.1 million, they've um said, "Well, you have to restrict 587,000 of that on certified increases." So, over half of that has to be used for to get our certified scale up to 50,000. So, we're in really good shape. Um we've done a lot of work to our scales over the last several years. Um, so when you look at page two, you can

see the increase on the far right hand column um around $1.1 million. I'll get to the rest of that explanation when we get to the um expenditures. So, flipping to the back page, other than local revenue and our state revenue, there's not a whole lot other in here. So, that brings our revenue total to 53.4 million on page three. I'll take questions about that part before we move on if y'all have them.

Any questions? Okay. Now, April, where was that one? Where was that one point? So, if you look at line um if you go page two Uhhuh. section 46500, state education funds, it's the very first line. If you go all the way over to the last two columns from what the second to last column is what we're estimated to receive this year and then the last column is what we're going to receive, what our estimate for next year is. Okay?

And that's driven on our student numbers and um our uln how our special ed students break out with their disabilities and all of that. So all that's calculated through a state calculation um and that those estimates are sent to us once a month until June. So we won't have a final estimate till June. Um going to page four starts our expenditure section. Um we that this we presented a 2% and a 3% increase to the board. Um the board voted and approved the 2% increase which is what we what we needed to do to get to our scale to 50,000. So that was the minimum that we could have done other than doing a flat raise. um we could have done that but it would have been much more difficult and it would have made our all the work that we've done to our pay scales. It would have created some gaps and some inconsistencies. So the board voted to do the 2% increase which will bring our certified pay scale our starting t teacher with the bachelors and zero will make 50,116 and so that will meet our state guidelines that says we have to meet that by this school year. So in this first section with a 2% increase, we saw a medical increase in med we're going to see a medical increase. I don't know what that's going to be. Every year I just budget 5%. Last year some were five, some were nine, but it averaged around 5% depending on what the employee picks. So if they pick a family plan, it's obviously going to be more. So I'd usually budget about 5% for everybody. It usually washes out to be pretty um obstainable to that 5% because I've done that the last several years and it's worked out. um we had a increase just a small increase in our state retirement. Um I think it went from 5.88 to 6.2 or something like that. So we saw a little bit of increase in that. Um in this first section you're going to see

um your regular instruction teachers. So anyone that's a regular instruction teacher and the aids in those classrooms. Um any kind of teacher money that we would give them. Um any kind of equipment. Um I don't know. This is a huge budget. So, do you guys want me to go through every I don't mind going through every section explaining that or giving you a pause to ask questions after each section? Um, how would y'all like me to I don't mind. It's just going to take me a minute to get through all of it if y'all want me to do that. I do have one question right off the 116 the summer school. We receive an we receive a separate grant for that and it comes in in May,

okay, or June. So it it's not part of our normal budget. I actually will bring a budget amendment to you guys probably in May or June. That way if somebody were to see this budget, they would say, "Hey, how are you doing that?" So okay. So the summer schools paid out of a grant and it's a separate state grant and then you'll bring us the transfer over and it'll go into the budget. That's correct. Good. I have a question on bonuses. Okay. Um I see $480,000 on bonus. Correct. So yes, that's correct. Um, so the state I brought, it might have been several months ago, maybe in September, I brought a budget amendment to you guys that the state gave a $2,000 bonus

to each teacher that qualified. So that's not included in that $50,000 a year mark. That's the bonuses on top. No. So anything flat like that does not count. Okay. So good. Yeah. It has to be it has to be directly impacted on the pay scale. So it does not count toward that 50,000. I have a question on the textbooks. 990,000 and then in 2027 it goes down to 400.

Yes. So every year we just budget about 400,000 because that's our average on what we normally would spend. Some years we have more than that because of adoption cycles. So the state mandates what um adoption cycles we have we have. So this year we had I think there was some CTE courses. Um ELA gap that was the big one where like we're not going to have an ELA adoption in three years and we had to buy more materials to get us through those three years. Health. So they kind of mandate what we have to adopt each year or tell us what we have to buy based on what we've chosen. So in the years we don't we need more money. I have an assigned fund that we use. So, like say I don't use this um $400,000, I use 300,000 of it. The $100,000 goes into that assigned fund and it helps us in the years that we need those. We have those big adoption cycles.

So, it's put back like for our savings account. It's part of that fund balance that I present. It's part in the assigned fund balance that when I present to you guys. So, what line is their computer? So I know they use a lot of computers. I understand like the English, the pages and stuff like that and the health. So it's covered in two different parts. So if it's a new classroom, it would be covered in this area in 722. If it's a repair to a equipment or um replacement, then it would be covered in the technology part of the budget. We hadn't got there. Hadn't got down to there yet.

What about the afterchool budget? You got him. So the after school budget will I think it was last meeting I brought a budget amendment to you guys and I'm going to I restricted some money to use for after school program. So that will come in. It's kind of like the little savings account that we've built for textbooks and some other things and I'll bring a budget amendment to bring that funding in um at the start of next school year. So right now how much is in it? I I can't find it on here. It'll be around 500,000 is what the what the budget amendment was approved for. And that'll last us for two probably two year two school years until we can apply for that for the um the 21st century grant again.

Okay. Any more questions? Okay.

Move along. So on page um six you can see we have some alternative instruction money in where we pay the fees for any children that are assigned to go to al alternative instruction facilities. Um, the next section is our special education program on page six and seven. And that is all your special education teachers, the aids for for them, any kind of equipment, um, anything that supplies they need for their classrooms, all their benefits, and y'all please stop me if you'all have questions. Um, 71300 at the bottom of page seven, that is all of our career tech career technical program teachers um, and their benefits. and then equipment um that or equipment and um supplies for the classroom. And that goes all the way to page nine 71400. We pay out our extra labor for um like if our bus drivers go on a field trip, we pay out the extra labor for that. If the custodian cleans up after a ball game and they get extra pay, we clean we pay out of this and then the schools or the sport will reimburse us and that we see that come back in on the revenue section in the beginning. Um it also pays for our elementary basketball program. So the coaches stop and then any uniform cost or basketball equipment that's needed for the elementary basketball program. 72110 at the bottom of page nine. that is our attendance uh department. So that that department handles our student attendance. It's just it's a director and one um secretary and then their benefits and a little bit of for equipment or supplies, health services. Page 10 that covers our nurses um our nurses and their benefits and then any kind of supplies. Uh travel, we have a nurse that travels back and

forth, a couple of them actually with a student. and then um their um materials and stuff they things they need for their clinics. And how many medical personnel? Um I believe there's 13 13. They're well worth it. At least have to look at my sheet to see.

Um page 12. This area covers our guidance counselors um and then our um se a couple secretaries at the high school um I'm sorry at the middle school and then their benefits I'm sorry that was at the high school because there's a couple of clerical people that work in the guidance office at the high school to help and so that's that's this is the guidance part and that's the the two sec the two the secretary line is for two people that help out with that job. That's 7213 is the guidance. It's guidance office. Okay.

And that's all of our schools. That covers all of our schools. All of them. And then their benefits and then supplies or anything that they would need for their office. And then also in here, we purchased our new um raptor program. It's our security program for our school for visitors coming in. So, this is this is a new a new addition to our budget this year in this section. We just purchased that um maybe the middle of the school year, middle of the school year, a little bit earlier in this. So, we just purchased that. So, that's a new item in this area of the budget. What's that called? Raptor. It's it's a system that our all of our visitors get ran through. Um also helps with some of our drills that are still I don't want to say too much because it's Yeah, it's a safety thing. So,

understand. Um quick question on that. on your are the SRO's are they paid for out of the U county or the sheriff's budget or are is that shared between the school and the sheriff? So currently the sheriff's office pays for the SRO. Okay. I was just curious. Is there SRO on every school? I believe so. Yes, there is. Right. We still get a grant for that grant. Oh, okay. Federal grant for I didn't know if that ran out yet or not. Okay. It's state, isn't it? State. It's the state of Tennessee doing it. Oh, okay. The governor did that. I knew there was a federal grant for a while, but that may have dried up.

Thank you.

Page 14 um is our a few of our central office secretary uh supervisors covers our librarians and then we have um a couple secretaries that work at the central office part one part of a salary and then another full salary of that. And then um one is library aid um in this section of the budget and this their benefits and then some travel for our district office supervisors and then um staff development and library books and software. So anything that instructional that's needed that's not covered above is covered through this section. And then 72220 special education. This is kind of the admin part of the special education budget. This covers one um director and then as part of a part of his secretary and then our psychologists that we have on staff that um travel to the schools and then it covers their benefits and travel. And then our big item in here is contracted services. So, we have to contract out OT, PT, and if we don't have enough psychologists on staff, we have to um we have to contract those services out as well. And that's on page 16, the 225,000 you see in contracted services right there.

Hey, at the psychologist, is that right now? It is. We are we have an open position. We started a couple years ago with three and then we went down to one and we've been at one for two years and we've had an open open position because I think we really could use three but we've went back to two knowing that's probably it's a really hard position to fill. If you know of any they're unicorns we'd love to know about.

Okay. It says 81,000 is what we're looking at for this cycle but your budgeted 171. So you can have two. We can have so we can have two and I think he's got somebody he's interviewing so we may actually go back to two which will help us. If you go back here to line um contracted services line it says 22. We're going to spend about 428 this year which is a lot more than we've spent in in prior years. That cost just keeps going up for those psychologists. And so we're hoping that we hire this person and it can bring that cost back down to 225. If he doesn't, then I'll we'll move some of the funding from that psychologist line down into this line to help with that cost. 72230 at the bottom of page six uh 16. This is our this is the admin part of the CTE. So this is the CTE director and his benefits and his travel any kind of professional development that he may go to. Page 17 um is technology. Just talked about a little bit about this earlier. This is um one director and then three techs that travel to the schools to help teachers with their classrooms and problem shoot and then um their benefits. Any kind of replacement equipment would be covered in here. Any kind of district software that we would need to protect um for the cyber security or anything that we would need to protect the district with or Google platform would be covered out of here. And then any kind of equipment equipment I've already said that um page 18 top of page 18 um this is where I used to cover after school program but the state department did not want me to use this line. So it's just in here because it has actuals from last year. So you can just ignore that first part of this page. The next section is board of education. So this covers anything for

the board their travel. We do pay for our retirees. So if someone retires for before the age of 65 and they meet the qualifications, we pay for a percentage of their insurance until they turn 65 and that's for their dental, vision, and um medical insurance. So that's paid out of this section. Um we pay for our audits at our schools out of this section. We pay for our legal services, our dues and memberships to toss, TSBA. Um, we paid for insurance, so like property insurance, liability insurance, workman comp insurance, all gets paid out of here. The commission to the trustee gets paid out of this section. Um, we have a membership with star physical therapy that they come out and help with our um, games. If we have an injured athlete, we pay it out of this section. And then we give athletic money to the middle school and then high school to use for their minor sports because the sports minor sports don't have gates. So, we give them a little athletic money to be able to use for those for those minor sports. Office of the director on page 19. This is our director of schools, his secretary, one um HR person, and then um all of their benefits, and then any kind of travel or um professional development office supplies for the central office would come out of this um section of the budget. Page 20 is our principles, assistant principles Um, elementary bookkeepers, um, academic coaches, our secondary bookkeepers

are out of this section. their benefits, travel for for our principles um to meetings at central office or to other schools, communications, our phones, and then office supplies and then any kind of a little bit of money for staff development for those people. Page 21 is fiscal services. This is my area of the budget. This is myself and then I have five five bookkeepers and then our benefits a little bit for professional development and then a little bit for replacement of equipment or um professional development and supplies. Our contracted services in there that's what we pay for our um financial software that we currently have and um we have a couple different softwares we pay for out of that line right now. Page 22, operation of the plant. This is all of our custodians and then their benefits. We pay for the electricity, gas, and water out of this section. And then their supplies like toilet paper, paper, any kind of paper goods that the schools would need pays it gets paid for out of this area. Page 23, maintenance of the plant. This is all of our maintenance um personnel and one director um pays for their benefits and then any kind of supplies they need, maintenance parts for the buildings, um anything they repairs. Um some pest controls paid out of there. And then we put some money in for equipment um in the need of that they have a truck or something that that comes up that they need to purchase. Could you repeat that, April, about the um

supervisor and how many maintenance people is it? Nine. I think it's nine. Hang on. I can look. Give me just a I can look. I think I have it right here. One supervisor and then maintenance. It's nine. So, it's one maintenance supervisor and I'm counting the one that's out. Okay. So, it's nine. Thank you.

Um the next section on page 20 335 and 336 on the the maintenance part. It says 4500 over on the the far right.

So that's another this is another area of the budget that I can assign. So anything they don't spend for this school year I usually bring back into that line. And so we use it. So like a like a good example of that is a couple years ago we had to replace I think it was a bowler at the high school and we were able to do that using our rollover money instead of having to dip into our unassigned fund balance. So it's another area of the budget that I can assign what we don't spend and um and then bring it back into the budget so we can use it if we have a large piece of equipment or something that needs to be fixed. So that 4500 is what I currently budget every year. And then anything that gets rolled over gets brought back in to that line or if we need it somewhere else, we can put it anywhere in this budget because it's restrict. It's assigned for maintenance. So I can bring it back in and put it there.

He's looking at the $80,000 difference between those two. That's a one time. It's a one time thing. And I don't think it was a bowler this year. We had you remember what it was? We had the hot water heaters this year was called as large.

Does that answer your question?

Yeah, it just confuses me like on 336 for 25 is 131,000 and then and then drops to 25. That was probably that was probably we had we've had a couple different situations at the high school in the last two years where we've had to buy large pieces of I think it was a bowler and then this year was some maybe the bowlers this year and something else last year but it was something big that we had to replace two big pieces of equipment. So I can it just depending on what line we if it was equipment or repair and where I put it at. But I don't usually budget that amount. I usually bring that money back in and then we'll move it if we need it in one line or I need to split it between the two lines or if I need to put it down in equipment so they have a truck they that goes down and they need a truck I'll put it down in that line. So I I spread it out depending on how they need it and that can move around all year long based on the need. Okay. Page 24 starts our transportation department is one director and then um the bus drivers, mechanics, bus drivers, special service bus driver or special um service bus drivers and then their benefits going to page 25. um pays for their fuel, their um gas for them for the trucks. It pays for tower like tires and tire replacements and then vehicle part parts replacement and then any kind of other software they have on the buses and then any kind of other um things that charges they may need like we have to replace gravel out of someone's driveway or replace a mailbox that we've hit. So anything would be in those other categories would be um charged there. There's a couple lines that are a little bit reduced from last

year and that's because they have an assigned fund as well and I should have mentioned this back in technology and I didn't. They they both technology and transportation has an assigned fund that is growing and so we reduced their budgets to be able to use some of that assigned fund and not keep letting that assigned fund grow. So we're going to use some of his assigned fund to make up for the diesel and the parts. Yeah, that's that's what I was looking at. the diesel, gasoline a little bit, tires and tubes, vehicle parts, supplies.

And then back into back in technology, I also did that as well because his was growing. Um, and so we we're going to reuse some of that funding to pay for some technology items as well instead of keep growing that fund. Um, we're going to use some of that funding and that happens down there by May because of my mechanics who are very strict about how they buy things and and he's saving us a ton of money and that and the good thing is it gets put back. It doesn't go into the general fund. So, you can see what my guys are saving. Matt and you bus drivers, you keep to keep a full fleet of bus drivers is really hard, but we always budget a full fleet. And so, if you can find one of them, I'll take one of them, too. We don't always use the bus driver line because we can't we can't fully staff it 100%.

Whatever the number is, you need When I did this budget, I had 53 regular bus drivers and then 10 um so it's coming up. Yeah, 10. It was 10 drivers for your spe special ed buses. 53 plus the 10. So 63 total.

63 total. Thank you. And then that also this area also covers um one admin in the office and then it covers ex training um extra extra uh pay for a trainer that trains our bus drivers. And the next the bottom of page 25 is our food service. The only reason this is on here is because back when we gave the $2,000 increase, our board to voted to do the $2,000 for everyone that didn't get it. And so we paid for food service out of the general fund to help her budget out because her budget is so small. Um that's why you don't see she's going to present the food service budget to you in just a few minutes. And then the seven page 26 7300 community services. This is where we pay for our F FRC coordinator out of also our traffic our traffic people that run the schools. We pay extra labor at Raider Academy and then a middle school out of here. And then we pay for the high school, the city cop at the high school to run the traffic there. And then we anytime Manchester City uses our buses, they pay the extra labor. We pay the extra labor out of here because it's a community service. And then the benefits for those people. And then um and some supply, a little bit of supplies, not a whole lot for the F FRC coordinator.

And then page 20, the bottom of page 27 and 28 is our One question. Okay. Is uh is that um coordinator a new position? No, ma'am. That's been in place for since I've been here, but I don't prior to that. I think it's been in place for quite a while. Okay. Mhm. And she goes out and um provides supplies to the kids who need like kids in need who need clothes or shoes or she does home visits to help out with those things. So that's her pretty much her. It's a great program.

It is and she's fantastic. And then um page 20 bottom 27 and 28 is our um early education. So this is our uh prek department and it's partially state funded. So we if you look back on the first page in the state funds um before we when we did this budget we they were going to um seven classrooms. They were going to fund seven classrooms but now we got a notification. I just got it today, maybe yesterday, that they're only going to fund six. So, the revenue number on the front page is going to reduce to six classrooms. And then we're going to reduce our uh expenditure, our classrooms to six. So, we'll cut a um we'll have to cut a prek classroom at one of our elementary schools and then so we're partially pay for that and the state partially pays for the remaining part of that. So that's those teachers. It was seven teachers. Now it's going to be six. And their aids and their benefits and um supply money and any kind of other thing, professional development, travel. They don't have travel professional development or any kind of other things that they might need for their classrooms.

That cut, April, would that be a casualty of the voucher program? No, I think it's due to income. I think that's what the notification said. It was due to income that we only qualified for six, okay, classrooms. And that number that's on that sheet has been the same number that's been on that sheet for over a decade. They have not increased the money. What is the headcount in those classrooms? Um, I'm not Yeah, that's what I'm looking at.

And then page 28 or capital outlay. Um, We usually budget around 600,000 in this area for new furniture and for our capital improvements. Those numbers can fluctuate back and forth. Like if you know if we don't need as much furniture this year, we can put more money in capital. We'll definitely use it or vice versa. Um and then principal and debt. I left this out of there, Mariana, because that's what y'all picked up last year. agreeing to pay that giving us back the contributions.

And so that takes us to the very back page, page 29. Um, if you look at my 2026 estimated, it looks like we're going to hit fund balance for 2.7 for this year. But if you look down at the bottom of the page where I have all the budget amendments that we've done throughout the school year, a big majority of those is is the 2.7 above. So like the extra pay we gave to our employees to match the $2,000 that the state gave was $818,000. The $750,000 in security improvements at the high school. The doors and hallways were putting in that was part of the 2.7 above. The 500,000 that we're restricting for the afterchool program is part of that $2.7 $2.7 million. So really, if you look at the very um the line that says projected additional decrease, really we're going to hit for 528,000 if we wouldn't have had all of these well close to that if we wouldn't have had all of these other things that happened. Um we were we budgeted to hit for 1 million. Um but I still have four months of revenue to book and then three months of expenditure. So anything could happen with that 528,000. And then that will bring our fund balance at the end of this school year down to 12.2. And then if you look up top, I'm saying the 2% is going to cost us around 877. This is worst case scenario. We also going back to the very first section, we have some extra teachers in there um for kindergarten because we don't know what those numbers will do. We we always put them in there. We rarely hire maybe one if any. We usually numbers come in pretty close to what we think we're going to get, but we put them in there in the in the case we would need them. So, and then if you remember, I said our revenues for local were flat to what we estimated this year. We know that Monoo didn't happen. So, hopefully that happens this year.

That will help a little bit. And so, that 877 is very very um conservative. I don't think we'll hit for 877. So, we're going to be in the red that if water happens, maybe um and then if we don't hire teachers, it's very possible we would be in in the red. It's just depending on We don't know what's going to happen. There's so many things that could happen in the school year. Could have a major, you know, maintenance event out of one of the schools and that could cause the 877 definitely. But it's just hard to it's hard to know that and not, you know, right now. And

and also is there some repairs that the high school needs now. Is it 2 million? Because a lot of county buildings just need a lot of repairs. Is there um I don't think the high school we got the we got the security project going on. Something built something Kevin and I can come up and answer questions better about capital. But um the only thing I know on going on at the high school is the security improvements that we've got going on with adding the doors and the hallways. And then we've got, you know, of course, East Coffee and Pickerson that might need some things if depending on what happens with that. Um, but other than that, I don't know of anything. We're still doing

I don't know of anything major. I don't think so.

He's always doing all kinds of projects. He's in my office every day wanting to know if he's got money. So, I mean, we're always doing some improvements and we've got a bunch of summer projects coming up over all the schools, I think. Do you know what do you know what the repairs at the high school is going to be a total cost? The doors, the doors and the hallways, that the bleachers and security and all um the the security improvements is 750,000. We we've taken care of that in a budget amendment earlier in the year. Um I don't know that the bleachers I'm not sure. The finishing up of the bleach is another 21 22,000. I'm trying to think of the other things.

So that being said, that would our fun balance would go down if we hit for the 877 would go down from that 12.2 to around 11.4. Okay. In each in each of these areas there is life insurance, vision insurance, medical uh dental, vision and that. How much do you all cover of that insurance? Is all of this is all of their insurance paid for? Is employees have to pay for X percent?

Okay. So, if you're a single employee, well, there's two different scenarios. If you're a single employee, you only cover yourself or you're maybe married and you only cover yourself. The the board pays 100% of your medical insurance. Okay? And then 67% of your li of your um dental and vision. Okay. Wait, say that one more time. Um medical insurance single 100%. Yes, ma'am. Okay. And and that doesn't matter what kind of employee you are. It's for It's for all full-time employees. Okay. And 67% of of dental and vision of dental. So the board covers 67% the employee would pay 33%.

Okay. And what about the um life? Life is 100% paid up to 45,000 everybody for just the employee. 45K for single. Yeah. One employee. Well, we just cover the Yeah, I got you. And then if you're married or have children, the board will pay 67% of your medical, dental, and vision. Everything 67%. And then we have a little um where we have two employees like say you will have a husband and wife both work for us, right?

They will choose to do if they don't have a family, they will ch they will both get their insurance for free because they'll choose the single plan. Or if they have a family, we pay 89% of that. Okay. And then 89% of their dental vision just because they both work with us. I got a question. If you take total expenditures and divide it by enrollment, where are we per student and compared to say the state average?

Um, I got I know what our enrollment is. I got my I don't have a calculator. Let me grab it. So, we're just going to take um this year's we'll take the budget year or I can do the estimated it doesn't matter which one either one I guess um I'll just do the estimated year 56 490 excuse me we have around 4100 students I believe 41 115 I think is what I saw the last time. So it's about $13,700 per student and that's for everything in this budget.

I How does that compare? I think we're well ahead. We're well the state. I think we're we get we do that calculation, the PPE calculation. I do that every year. I think the state averages between 8 and 10. I believe 8,000 to 10 10,000. I'd have to go I'd have to go look and see what that was. We do that every I do that calculation every year for the state and then they send it out on how we rank with other districts, but I don't know off the top of my head where that I know we're doing pretty pretty good for students. So, compared to some other districts,

you said 4,115 students. I believe that's what the last thing I saw that changes and then the cost to educate them is 13,700 and that yeah that's based on this that's based on this school year right now based on our enrollment right now and remember under the TISA formula students needs they qualify for that those are dollars that come we've lost some dollars there were certain courses that were part of a CTE strain that We received dollars last year for that we will not receive dollars for again

this year and I understand there's another CTE CTE classes are tiered tier one gets an amount tier two gets more tier three and they've taken one state has taken one of those tiers and converted it from a three to a one which means less dollars moving forward as Also, we have the hold harmless in there. That may change some things next year in our TISA calculation. Um, where we don't lose any funding because of is it economically disadvantaged

and so if we don't qualify for that, we may lose some funding next year. So, next year, I think next year Tissa is going to look different a little bit because we're not required to get to 50 anymore. We're going to get there. There's we've not heard anything other than we got to get to 50. We got to get to 50. We're going to give you money to get to 50 and we've heard nothing after that. So next year I don't I'm uncertain about what we will see as far as my gut experience to remember

for long periods of time. I'm not so sure that we're not heading back towards that climate again. The spoke about. So, next year's going may be a different budget for us than we've seen. Quick Google shirt says that Tennessee averages about $12,200. So, and Tennessee is way down the list on per student. National average is 16,500 per student per county is doing pretty good. I would think

13,727. Thanks for that information. I'd like to go back and look at it on my on the calculation I get from the state every year. So other questions and if you

technology question while ago it's either on the governor's desk or it's already been signed and we'll have to cross this bridge in the district especially for ours. So I don't know how that will affect the technology portion of the budget and keep us in a different place there might have to rethink how we do our business which

if y'all have questions y'all can email me, call me, come see me. I'll be glad to answer anything y'all have. If y'all can come up with anything. Thank you. Thank you. All right. I have the food service section, which luckily is two pages. Good news, huh?

Wonderful. Let me see if I can find it. Yeah, it'll say Coffee County Schools Food Service Fund 143. Yes. Um, this past year, uh, we started two new programs. The first one being the C program. And the C program was a program that allows you to feed all students free breakfast and free lunch. And, uh, the calculation of what I get paid is complicated, so I won't get into that. But if you look at my budget on the revenue side, um I didn't have any lunch payments from from students or income from breakfast because they didn't pay anything this year. So all my money was came back to me in federal funds. So go if you go down to federal revenue at the bottom, it increased significantly because um that you know I get a certain percentage per student that eat and doing that allowed me to have greater participation. So more students ate and it allowed my my funding to go up. So um when you look at what I did this year, we did really a lot better. Um, I'm I'm sort of was conservative for next year because I know last year's when last year when I was here, I had taken a hit because we had a lot of snow days and that really affects my budget and this year we've only had like two and then a sick day for sickness. So, it was a good year for me, a real good year. So, um,

so you can see that my revenues did increase. As far as expenditures go, um, my expenditures were somewhat the same other than, um, the food supplies. And if you feed more kids, you have more expenses for for food. So, that did go up consist considerably. And last year when I was here, I didn't know I was going to do the C program. So I really didn't budget for that high of amount. So I will be coming back for a um budget amendment on that. But um still my revenues covered it. And if you look at the bottom, you'll see under estimated I I did manage this year to come out 146 I can't see it. $145,93 and that will add to my fund balance um and make it 1,966,46 446. So I had a good year. Um, next year I was I was budgeting to lose, but I I was very conservative because like I said, a lot of factors go into our meals and those are what the government decides to give us back in reimburse reimbursement money as far as the amount per meal and if we miss any school, it really gets me. So hopefully we'll have another good year where we won't. Um, but I was very conservative in everything. I think again next year as long as everything goes as planned. Plus my other program I did was the summer feeding program. I fed summer school last year. We fed summer school but we also last year did a program called non- congregate feeding. And so once a week for the entire summer, we went out for two hours and gave out meals that were seven breakfast and seven lunch to

anybody anybody, not just our students that were 18 years or younger. And it was very successful. I I think we did sometimes we had as many as 750 people, student meals come through. So, um, that was huge success. We are doing it again this year. This year we're doing it on Thursday. Last year we did it on Fridays, but it was really hard and our staff worked really hard, so we decided we need that Friday off. So, we're we're going to do it on Thursdays, but that also provided me with some additional funds this year. So, we're going to do that again. And of course, that's up to how many people show up. Last year, we had a lot of success. A lot of people showed up and I hope the same this year, but I can't predict how many. But, uh, we'd had two really good programs start this year and we did well because of it.

Are there any questions? That's great. Yep. All right. Short and sweet. That's good.

A lot to digest. Are we to the budget presentation?

Okay, you did this. So now you're back up at budget amendments, I think.

Yes. You have a coffee. Okay. The first one is um number 19. It's for the ambulance fund. Um, this is ju just basically a transfer between uh revenue and expenditures. We did get a grant um for some keyless entry programs for the uh actual physical building and that will be in process the next couple weeks getting that installed. That was $30,000. And we did have a couple of accidents where we received insurance recovery money of 46,498. So I put that back in. The maintenance and repair line and then the 30,000 for the grant is in 719. So that still leaves the fund balance at 1,72543 for the ambulance service budget.

The insurance recovery is that a accident on our Yes. Okay.

The next one is uh for capital projects. These are uh the first one, the 6,422 was an invoice that came in on a prior year budget. So prior year budget and POS, you know, you can't um pay them out of that PO once it purchase orders. I'm talking about once it's closed. So I had to add that back the $6,422. And then the next one is the animal shelter project. These were change orders for engineering and some equipment purchases and that project is about to be wrapped up. So that leaves our fund balance at 341,346 for capital projects. Next one is the drug control fund that is uh just amending the budget. We have a increase in revenues there at the top. decreasing some of the line items that more than likely won't be used. And that is an increase to their unassigned fund balance of 263,467 which gives them a total of 477439. Next one's the highway fund number 22 that the first thing the mineral severance tax um that I will probably have another amendment for that you know the that was increased by the state went from 15 cents to 20 cents so I'm kind of ly it looks like it's almost double

Um, but that that mineral service tax is kind of you got to be careful that you got to do a fiveyear averaging on that. It's a whole whatever. But it looks like it almost doubled which I mean it's good for the highway department. So um I will have another one for that later on. Uh but this is the same thing amending the budget. Uh trying to get the revenues close to actual and then any lines that look like they are over can we can use down in some of the other areas there at the bottom for shortages and expenditure line items. Um but that did increase the fund balance by $30,698. So they have a total of $886,769. And the last one is the general fund which is always the longest one. Okay. So it's about four pages. It is a lot of it at this point on this one is looking at benefits um insurance because uh obviously anything that's a personnel cost you have to do a formal budget amendment. So even though you see some little beady amounts it's still has to be done. So, uh, yeah, I didn't want to point out in on the revenue side where at the on the first page at the top, the 46870 emergency hospital prisoners, um, we have been able to get reimbursement from the state for anybody

that needs HIV treatment. So that's been very helpful. I think for that 284,000 we've received this year so far, it really helps our jail budget. So applaud the sheriff's department for being able to get that done to get that money. And let's see here. So if they're cared to the hospital for HIV treatment special the state of Tennessee yeah I just use the same line item as I do if they're

I'm just grateful that that the state's paying us by Nothing really is just like I said moving things from transfer from one account to another county buildings that's always things happen. That's a 334. Yes. Yes. Part of that is

the Manchester library, you know, that extra expense we having to pay for that down the jail. That's always still have a hard time keeping jailers. Even though our salaries are pretty high now, they're pretty pretty competitive. So, the overtime always goes up when you have shortages like that, but I just move it from regular jail guards, correction officer line. So, it's just a transfer. I

just wonder if anybody's ever going to be fully staffed anymore. I don't see that happening. did have to add the medical and dental services. Uh that's the inmates that are sent uh to hospitals outside the county and they stay overnight. Doesn't have to be outside, I should say, if they're a state prisoner and we have to send them to overnight care. If they're a state prisoner, we will get reimbured for that. But that's the 340 the medical. But that's okay. Yeah.

That's really not many people staying overnight though as much as a hospital stay. Yeah. Well, luckily we our jail medical we have a contract service part of the service. They also go through our invoices and look at them and good because they know what those costs that hospitals or whoever charges you for and they they get those reduced for us.

That's a good benefit of having them. Let's see. return to fund balance of $90,04. So our revised fund balance is 10,63,114. Excuse me. Does anybody want to pull any of these out and vote on them separately? Entertain a motion to accept all of them. Motion to accept all. Motion by Mr. Stfield. I'll second it.

Second by Miss Tina. All those in favor by I. Any opposed?

Okay. So, you've got your budget books. Um, y'all don't care. It's I'd like to go through the other funds instead of the general fund because seems like It's been my experience with con general fund. We don't ever look at the other ones. So I like to look at the other funds first. They're usually most everybody knows what they are but still like to know that we went through them. If you have it on record we went through them. Start with solid waste sanitation. So, um, Melissa Burton, who's the administrative assistant at

solid waste, huh? Okay, hang on.

Should be your second tab.

Got it. So Renie Bell's the director for I'm sure most everybody knows Renie. Uh his administrative assistant Melissa Bart last meeting I believe and went over their budget. Um this has everything in it. Uh estimated property taxes, the other fees that they charge, you know, convenience center, waste collection charges. We get money back from the state for tire disposal, excuse me, and then some miscellaneous um revenues like it says there recycled materials. We have our litter grant that we get reimbursed from the state for. So that's a total revenue except for 2.2 million. And then the next page is starts with their expenditures. And the first is the administrative portion sanitation management. You see I calculated all the benefits. Um most every I won't say most everyone. Uh this particular department did not put any raises in. They're just wait till we get to that point and talk about that. So, you know, all this is pretty standard um seeing there. I'm sure Tim would be happy to answer.

I'll try. I tell you one thing that I'd really love to see us raise is the revenue from recycled materials. Oh, it's we've been getting quite a bit. That has come through. Yeah, we pay uh it's 14 cents, correct? For real solid waste. What do you mean 14 cents? It's what now? The rule people pay extra money to have rule solid waste. Yes. Yes. Yes. It's on You don't have page 10 yet? Yes. Yes, ma'am. That's going to be a little while. We're good. Yeah.

There's just always an argument out there that If you live in the rural areas, you pay you pay extra money for the convenience centers, isn't it? Yes.

So, see, we have 55731 waste pickup. That's the the truck drivers pick up the dumpsters out in the areas. And then you have your convenience centers. We have 10 uh full-time and then we have our part-time the benefits affiliated with that major category. And then the last one is other waste collection. That category there, that's anything that's considered a countywide service. Um, we do a calculation a year and the general fund makes up the difference between the revenue that comes in specifically for this operation and we put that back in rule solid ways because this is only for anything in the rural area. So that's just the way it works. So, all that

it's it's like the tires and things like that. And it will be the oil once the oil rec center gets open, it will be part of because everybody in the county can use it. It's countywide. Yes. Yes. Okay. And really the recycling center is countywide open for people countywide back here. Yes. Yes. This one. Yeah. It's busy too. That's good. Wednesdays and Saturdays. Yeah, we waited to see what the county what we think that we can do and we'll go with whatever recommendation

we come up with here. Their estimated fund balance for in the next year is a million41,824 should say the sales tax is doing well in the rural areas due to the fact that you know the state is now collecting it and giving it to where like the point where yes yeah so that's really helping us a in the rural area. Anybody have any questions about that?

I will say one thing about his balance is when it's up like that, he's able to pay uh for a truck. Instead of put it on a bond, he has kept a balance to where we don't have to borrow money to buy a truck. were able to order it, bring it in, and and Manchester has been gracious enough here lately to buy our used vehicle and use it again. So, Renie has kept a fleet up to date top notch. We can also use capital projects for those purchases, too. That's real sales tax.

Uh, next one is the ambulance fund. So, Tim Stubblefield can speak on this one. As you know, we we run our own amullet service in the county. All the billing in collections is done in my office patient billing and that so they concentrate on doing what they do and we can do the accounting part. So, um got your current property taxes. Uh nothing unusual there. Uh the patient collections is what I'm talking about. 43120 that is what our office collects through um all your various insurance Medicare uh private insurance, private pay, all of that.

Out of all the trans transports that's been done, that's all that's gets collected really is what 8,200. Uh if you look at estimated Patient patient charges 43120 2 million 2,592,000. Oh, okay. That's what's collected. I was looking at that other end. I was like, "Oh my gosh, five bucks of transport." Didn't say that correctly. Which land were you looking at? I got it. Okay. That's property tax. You know, our goal is always to get to zero property tax. I was in the wrong line. Oh, okay. Does Medicare pay back enough to cover the cost.

No, it's so we're subsidizing. She can tell you Medicare doesn't pay enough. We get um we've been getting the subsidy that 47240 Medicaid subsidy 204,000. But there is a specific rate that they pay. They only pay a certain rate. Okay. But like if if I fell and I have uh Blue Cross Blue Shield, they would pay what we bill. Okay. So, personal insurance pays what we bill, but Medicare Medicare Medicaid just gives you a certain amount. Okay. Which is lower than our cost. Yeah. Okay.

And some can't some we have a we have charity hardship applications. Yes.

Um so total revenue estimated for this about 3.5 million. The next is all the expenditures. They they did not put any raises in. They're waiting to see what happens. The only odd about when you look at 131 medical personnel, you know, you all always see me moving moving money from 131 and the overtime. That's always just moving back and forth. That's very hard to calculate because the way we do the overtime is a little different. But and then, you know, they suffer from shortages just like every other department. Fortunately, our salaries are compatible now in the ambulance service. So, that has helped with the turnover there. And we do depend a lot on our part-time personnel. 2011 down to 210 are the benefits, payroll taxes, and of course 307 down to the end is all the operating costs. Um, Michael Bonner, the director, has put a motor vehicle in there, 335,000 for next year, which it does drop their fund balance down, but that we still have plenty to operate on in that fund.

Brand new with a new box, too. Yes. When we got two, we've been waiting. Yeah, but that box can go through two life cycles of the frame. Right. Did he do you know Tim? Did he appeal for that? I didn't find it. I don't know, but I'll find out because I know we bid it. Yeah, we bid. Yeah, we bid it and somebody Yeah,

because part of the money is over in capital projects from two or three years ago. We budgeted for the but um that's what's left of the original appropriation. funds back in 229 left. I don't see any POS. I I'll call them. So after uh even uh purchasing the ambulance next year 335,000 is still our fund balance at 1.3 for ambulance. It's bad when you got to purchase them. We got the one we purchased the other time. We got to ask for another one.

The first one's not here. The first one's not here. Take forever. If we don't stay in a ro.

All right.

Is there any other questions? No. Okay. The next one, the highway fund. This is primarily to your gas tax, but I did want to say that I mentioned the mineral severance tax that you're going to see any increase in that when I do the next whatever you want to call next round budget papers. Uh but it looks like the mineral severance tax is going to be more like 12 20,000 since that rate has gone up. Um so didn't do any bridge program this year, state aid, but it is in the budget for next year. Um and then the bedding tax, which is kind of weird. It kind has to come into the general fund and then I have to transfer it over to highway. This the IRS code. It's just the way it has to be done, which makes it a little difficult trying to figure out how much you think you're going to get. But anyway, that's why it's got 49800, which is transfer in, but I put as a description state shared sports gaming privilege tax. So, you know where that came from. So, estimated ex uh revenue 4.4 four almost 4.5 million for the highway department and then all of their specific budgets administration bridge operation and maintenance equipment and then there other charges and then capital outlay.

I do have one question. Yes. If he sells u a surplus item, does he get to keep that or does that come to the general fund? No, it comes to his it comes to his comes back to him. Okay. At one time it was coming to the general fund, right? Fix that. Okay. So, anything he sells surplus he gets. I don't see it. Okay. Did he put raises in?

Yes, he did. He does have to get fun.

You know, is expensive. Capital outlay is all the the state reimbursements down there in 6800.

It's the last page of

Are we skipping the debt services? Estimated fund balance is a million35,000. Let's see. We already did the schools get service 151. So this was there was a question about the report on debt obligation that I had on the agenda at the commission meeting. If you look down there, transfers out that transfers to other funds. That was that 3.5 million that we moved transferred. We got approval through local government finance state because we had such a healthy fund balance in our debt service. We were able to use that money and put it over in capital projects to use on the two

the justice center and tell them library. Even though we're not paying ourselves back, you're still required to fill out that document. um that has to be presented to the uh commission. But uh the only thing we have and general debt that we're paying for is the jail right now. That's it. and will be paid off. I put the schedule in there

on the uh the bond payment schedules is in here too under this section. This is general debt and rule debt. Rule debt's all schools right now. There's nothing else in there but school debt. That's uh the second page is 152. That's rule um see here. We're going to April was speaking of the train contribution they were giving us, but last year we had agreed to go ahead and make that payment because we had such a healthy fund balance anyway. It didn't make any sense. So even with all of our debt on the school, we still have a 8.9 estimated fund balance and rule debt service. And then these pages aren't in order. There's a reason for that because until I put the whole printed budget packet together, then I'll norm go back and number them the way they're supposed to be. So the only one that makes any sense is internal funds. But anyway, the the one that says schedule of lease requirements by that's enterprise lease we did for sheriff's department back in 22. It says page 68 in the debt service part. are for the vehicles for the sheriff's department. Those um

shows Yeah. the balances are so that's the payment on the jail. No, that's the payment on those ve the vehicles we started with. Yeah. The enterprise. Yes. So in 2030 we'll be done. I hope so. I really hate that leaf. I'm just telling you right now on it.

He knows it's a lot of paperwork we have to do on our end, not his end. I mean, I applaud him for trying something different. Uh the next page, it just shows you our debt payments for next year, our principal payments, and then the individual schedules for each bond issue. We'll be paying off, thank qualified school construction bond from 2010, which is another nightmare. We did the move at the high school. That was

that's when they keep get a subsidy from Treasury, but they reducing it every year forration which I don't understand how you can do that and say it's zero interest when you're reducing it. Yeah. 2027

that loan you can see that And then the last little tab, it's not the last one, but anyway, capital project. That one's kind of been difficult. And the reason being is we have grants associated with our projects most of it except for the animal shelter. So trying to and they have gone these projects have gone between three years for fiscal years and it's been like I said a little difficult figure out where we're at. I mean we can but that's why it kind of keeps moving and why budgets moving mainly is moving stuff from one fiscal year to the other because you have your purchase orders you have them issued but it's like if I issued a purchase order in June 2025 that would be the last fiscal year but it's not going to be done after 27. seven, I have to reissue it because it's it goes away. You can't carry over two years on a purchase order. So, that's been kind of the difficulty and why you're seeing a lot of these amendments. I know that doesn't make any sense, but there it is. And I had asked um and Terry Hirshman knows um for nothing else to come out of

Capitol projects until we finish what we have ongoing now. Um and then the roof. The only other thing is 707 building improvements is the roof of the justice center and the teleoma library. I know that's not going to all get done this year. So I just that's a split between two years. So when we get all that done and then we can look at what our fund balance is then we can capital outlay committee can decide what to do with that balance but we're going to leave it at that. I don't want to run out of money. And then the other two um education capital projects uh this is the money will be by the school school buses. I went ahead and put $700,000 in there.

Okay. It'll be cheaper than that placeholder to have it there. Okay.

In case we need it. And then on the bottom half, that's the rule capital projects fund that I mentioned earlier where we can do any project in the rural area and use this fund. It it's specifically for one time only items. We've bought extra equipment for the rural fire department in there. We bought some we some grants in there that Randy has ongoing right now. The oil facilities one. That's what that's for. And you can see the fund balance estimated 2027 is 4 almost 4.5 million. So that one has a healthy fund balance for any project we need. I have I have a question and and I admit that the question is out of ignorance because this is my

this is all new to me. All right. So with these needs that the schools presenting in terms of building schools and then improving existing schools, where does that go in here? Where does where does that proposal fit into the scheme of this? Okay. The only thing we can't give the schools money put in the general purpose school fund which was the one the first fund April was talking right you can't without giving it to the other two schools okay but we can't buy equipment out of our rule sales tax money and you know these one time purchase like a school bus we can do that

right because we don't we're not giving the money to the schools if you did that then you have to advate the money so if they come in like he's asking if they come in and ask for say $60 million and we're able to come up, would that have to be 88? Yeah. Where does that fit in the grand scheme of all? That is done through rule debt service under the can be done on the rule people only. Yes. So it wouldn't have to be 88. If you could ever get all three school systems to agree, you could put it on the general debt service and divide it equally because you have the power of the uniform tax rate. But I've never seen that happen. Okay.

Um, but that's where the money would come from. You would have to do world debt service and only draw back on that. It's less penny generates less money. Um, which if anybody has a budget book, you can see how it works on page 10, which has And if this is something that's better done, a discussion that's better done like for me coming into the office just so I can learn this process better. No, it's it's fine. I mean, it's what take up everybody else's time. Yeah, it's a learning curve. Needs to be repeated.

I mean, we have like you have your uniform tax rate. That's if you live in city limits, you're going to pay that to the county. Pay taxes and this comes into county. And then Manchester City has an extra 5 cents because the Manchester students go to our high school and the rural academy the red raider academy n

so they pay an extra for for debt and then the rule property tax is what Tim was talking Tim Morris um the rule debt service it's almost 9 cents that goes into rule sway sanitation And then you've got a special purpose tax that is only for the industrial park, interstate park, which we owe. That's for improvements to that, but that is not shared by anybody. But you think that's what you're asking. You're welcome to come by. I'm going to have to come by, okay? Because I don't want to suck up everybody's time on stuff that I need to learn. You're welcome to come by. They'll come by and you can

normally do you understand what she means when she says the other schools get I know there's lots of sources of income for different schools depending on what where the schools fall whether they're outside the city limits and I understand all that part like my thing is I want to be able to look at at the budget and go okay if the school if the county schools are asking for a certain amount of money to build a new school like where does that come from who pays pays for it. What where does that fit in the grand scheme of all these numbers? So, I want I want to be able to wrap my brain around that. And that's going to take a lot more time than what we have here. Yeah. Just email me or call or we'll send to be able to vote on that the way I should be able to vote. I need to understand it.

Sure. So, I I'll come by and we'll figure that out. Yeah. Yeah. Because it is kind of confusing, but it can be put just on the rule people if we borrow the money on the bond. That way, that's normally how it's been done. That way the rural people would pay for the rural schools only. And that way if you do it across the board general fund, then every then Coffee County is going to get their money to build their schools. But Tele and Manchester are going to get a windfall. Everybody's going to pay taxes, right? No matter what, somebody's going to pay the taxes, but those two school systems get extra money where the to me it ought to be that the rural people have to pay for the rule schools. That way there's not extra money flying around, right? But that's not the way it is.

Yes, ma'am. It is like when they come and and fancy dance and we want $69 million to improve Dickerson and do this. I think I'm understanding what he's saying.

If we go great, good. Where are we going to source that money from? Well, and see because on the rule tax um where you would have to go if it's going to be just county schools only the penny only generates right now. This is right now we're we're in the middle of reappraisal and you know Lissa talked about that we won't have those till miday probably right now it only generates $78,9 the penny and then you've got your uniform which is where the general debt service is that generates 165,656 but that's what I was saying the difference if you had all three schools that had

then you could do one big borrowing and you know everybody would pay everybody even the rule we'll talk okay so it's great to learn because it's Yeah, it's three school systems, three budgets. Under that school system, you got federal budget, state budget, right? Her her eating budget, cafeteria budget, well, she calls it her cafeteria budget. Excuse me. Yes. But yeah, it can it's complicated. I know it is better if we just lay it all out.

Um, so As far as the general fund, um, y'all want to look it over and talk about it at the next meeting, that's fine. The salaries are the different departments are kind of all over the place as usual. Go through it and make your notes and that way we can just concentrate on the general fun next time. But I mean, the only thing I know is going to be the property tax reappraisal when that comes in. I don't want to say this. Like I said earlier, the sales tax in the rural area is doing really well. Like right now, it's like 16% last year. I think if people understood that uh if you go to Bel and see something come home and order it online and then right there

I'm not right on that. No. Okay. I have to see it. There's lots of things you can order online and you get it and it's not not even close to what it looks like. Oh, I know that. I know that. But I mean, if we order it, we get the real sales tax. If it's ordered online, the people I don't want penalized. It seems to me. Okay. No, ma'am. No, it's just it's just an education thing is Okay. A tool. A gentleman finds a tool, a craftsman tool,

and he sees it, and I think it's at Lowe's now. Okay. And there's a Lowe's in. So, if you bought it in, would get their part of the sales tax, and the county would All right. Say there's no Lowe's in Coffee County and I order it online, Coffee County would get the sales tax and then the wherever it originated from would not get the sales tax. Okay? Because the purchase took place in the county or if you lived in Manchester City. Now, if you lived in Manchester City, they would get the sales tax and then the county would get their part of it. So, it does help everybody. If you find, gentlemen or ladies, you find something that you like and you know exactly what it's going to be and you can order it.

It's just something. Oh, I understand. I I'm It's just a I do want Okay. So, we're going to look at the general fund and come back with that. And I do want to say on sales tax, which we did talk about this at our meeting, the first half always goes to the schools, no matter where it's at. Yes. that's going to go at the three school systems. Like your dollar, 50 cent of that dollar is immediately going to go to three school systems. And then the other is wherever wherever that 50 cents was spent, you get it back. Um, was that accurate? Like 50% 50 cents of every dollar goes into schools?

Yep. How much goes into law enforcement? Probably another 10 10 to 25% more than that. Okay. Law enforcement's a lot. Yeah. Yes. Look at how large. Um I did want to say Roger, you had asked about the medical. Yes. I didn't bring extra spreadsheets for that. It's on the agenda. I didn't bring the spreadsheet the next time. I unless you have some extra

I thought I had some extra that don't in my file but um you had talked about increasing the portion that the employee pays. Yes. So I did work at the employee medical insurance. The county pays $650 towards employees medical insurance up to 650 and then depending on which plan they have the employee pays the balance. So Roger asked me to look at if we paid the increase from this year, what would that be? Right. To help offset Yeah.

the pay raise that we gave last year 5%. You know, they had a 7% increase, I think it was. Yeah. 7.7. Yeah. That's an average because we have like 14 different plans and depending on which one you pick but that's and then I added in an estimated 5% for the increase next year. So I did a schedule with 12 12 point it ended up being $50 a person times 12 months looking at that to compare eating that cost versus another pay raise. what I was getting.

That's already had that going through my mind, but I didn't want to say anything out loud. We had discussed it and she was getting those figures to make their way within six months. So when you do that the next time, can you give us a total of what that would be? Okay, it's okay. That way everybody has a copy of it instead handed it around. Let's wait.

Let's just wait until that meeting have it. Okay. But everybody had comments and stuff. Okay. I think you guys had it for tonight. Had it for tonight. When do we need to meet? You tell us. Okay. You're the boss. So, I have Okay, hang on. All right. Listen to her now.

Hang on. Let me see. Okay, I've got the property liability law, general liability, workers comp bid out and I would like to have a meeting to go over all that because you know it's pretty massive that that bid package. I thought we could meet on May 14th. Okay. Thursday just to go through it and I'll have our insurance here.

We opened the bill May 7th. So we'll have an idea how we want to go with it. 14 May. 14 May. Got a Thursday night. Thursday. What time? It is at 5 or 4. Are we going to present anybody before that? Okay. 64. You want just start at 4 tonight or 4? I won't be able to get here till 4:30. I'm not going to have the people to drive. I'll have to drive. But if I'm good because I'll go back and listen tonight or tomorrow. So four, it's better for everybody for four. Okay.

Four o'clock on the 14th we'll start. Okay. All right. And then we have to get the sheriff and Mr. Mason. Well, I haven't had anybody ask. Okay. They've asked you. No, but I'm We got to get them in here. It's up to you. Is that all we like? You'd like to invite them? Well, we can't get them all in that one night. I'll be there. Well, how long does Chad take? An hour. You put you want to see if the sheriff and Donna come and then we can have Mr. Mason and anybody else follow up.

Now, our people, you know, normally what it's been is just hand you the you're not required to come. Okay. That's what I've always told everybody. Okay. Because some of them have is the personal. Okay. If you want, if they want, what I'm gonna do is I'm gonna send Chad an email and Donna an email and say if you want to come on the 14th and explain your budget. If not, let's go ahead and send it to you. Okay? And that way it'll already be in our packet. Does that sound good? Does that sound good with y'all? Sounds good. So the 1472. Yeah. Yes. Do you want all three of them if they want to come? Well, I mean, I don't know about all that. She just said hers is going to be lengthy. Okay.

We'll do two. I'll do Donna, Tony, and the sheriff. Leave it like that. Hers will be lengthy. So we'll go that way it won't get over two hours cuz after two hours you're tired. I mean you go blind. All right. So March May the 14th, Thursday, May the 14th at 4:00. We'll have Donna Tony and the sheriff if they want to come present. If they don't, we'll just have it here. Uh and we'll go from there and then we'll do the insurance with her. Yeah. And the insurance may not take that long, but y'all may have a lot of questions because there's lots moving parts. Okay. I might be a little late. Sounds Sounds good. Okay. Anything else? Anybody

I guess we'll see 14 then. Motion. We're going to let them. Yes. I Yes, ma'am. I will email both of them. Second. Okay. Got a motion in a second. All those in favor by I Tina.