Tentative Budget Hearing

0 Wednesday, July 31, 2024 Tentative Budget Hearing Dr. Martin Luther King Jr. Administrative Center 5775 Osceola Trail, Naples, FL 34109 5:05 p.m. (Time Certain) STATEMENT OF MEETING GUIDELINES: All electronic devices, such as cell phones, must be turned to the silent setting when entering the board room. Members of the public wishing to speak at the Budget Hearing must complete a Speaker Registration Card and deliver it to the Communications staff who will announce the names and order of speakers. All comments and questions are to be addressed directly to the District School Board. Members of the public who wish to address the Board regarding items not on the agenda may do so during a Regular School Board Meeting, normally held on the second Tuesday of each month. Speakers will be limited to three minutes unless granted additional time by the Board Chair. Any speakers who wish to use electronic visual aids must submit them to the Communications Department by 12:00 pm two business days prior to the meeting. Any speakers who wish to provide supporting documents to the Board must give them to the Board Specialist who will provide them to Board Members after the meeting. To assist the speaker, a yellow caution light will appear on the timer when one minute remains, and a red light will appear when the time expires. The School Board Attorney, as the Parliamentarian, shall work with the Board Chair to enforce the Meeting Guidelines. BOARD NORMS:  Agree to abide by meeting guidelines and structure  Remain on topic  Act in the best interest of the school district  Show civility and respect  Listen, be open, and honest  Agree to disagree respectfully  Be prepared for meetings and participate  Start on time Opening of Meeting Subject Call to Order Meeting Jul 31, 2024 - Tentative Budget Hearing Type Procedural File Attachments Opening of Meeting Subject Roll Call Meeting Jul 31, 2024 - Tentative Budget Hearing Type Procedural File Attachments Opening of Meeting Subject Statement of Meeting Guidelines Meeting Jul 31, 2024 - Tentative Budget Hearing Type Procedural STATEMENT OF MEETING GUIDELINES: All electronic devices, such as cell phones, must be turned to the silent setting when entering the board room. Members of the public wishing to speak at the Budget Hearing must complete a Speaker Registration Card and deliver it to the Communications staff who will announce the names and order of speakers. All comments and questions are to be addressed directly to the District School Board. Members of the public who wish to address the Board regarding items not on the agenda may do so during a Regular School Board Meeting, normally held on the second Tuesday of each month. Speakers will be limited to three minutes unless granted additional time by the Board Chair. Any speakers who wish to use electronic visual aids must submit them to the Communications Department by 12:00 pm two business days prior to the meeting. Any speakers who wish to provide supporting documents to the Board must give them to the Board Specialist who will provide them to Board Members after the meeting. To assist the speaker, a yellow caution light will appear on the timer when one minute remains, and a red light will appear when the time expires. The School Board Attorney, as the Parliamentarian, shall work with the Board Chair to enforce the Meeting Guidelines. BOARD NORMS:  Agree to abide by meeting guidelines and structure  Remain on topic  Act in the best interest of the school district  Show civility and respect  Listen, be open, and honest  Agree to disagree respectfully  Be prepared for meetings and participate  Start on time File Attachments Opening of Meeting Subject Pledge to the Flag Meeting Jul 31, 2024 - Tentative Budget Hearing Type Procedural File Attachments Budget Topics for Discussion Subject Superintendent Opening Comments Meeting Jul 31, 2024 - Tentative Budget Hearing Type Information FEDERAL STATUTE: n/a FLORIDA STATUTE: n/a SCHOOL BOARD POLICY: n/a EXECUTIVE SUMMARY: The Superintendent will provide opening comments and introduce the topics for discussion. LEGAL APPROVAL: n/a CONTACT: Dr. Leslie C. Ricciardelli (239) 377-0204 File Attachments Budget Topics for Discussion Subject Tentative Budget Hearing Meeting Jul 31, 2024 - Tentative Budget Hearing Type Action, Discussion, Information Fiscal Impact Yes Budgeted Yes Recommended Action Approval of Superintendent's Recommendations. FEDERAL STATUTE: n/a FLORIDA STATUTE: 200.065 SCHOOL BOARD POLICY: 6220, 6233, 6210 EXECUTIVE SUMMARY: The Tentative Budget Hearing includes a discussion of the following topics: * Truth In Millage (TRIM)-Percent of Increase over Rolled-Back Rate The first substantive issue to be discussed in the budget hearing shall be the percentage increase in millage over the Rolled-Back Rate. The TRIM statutes also dictate the form and placement of the budget advertisements, as well as the order of business during the budget hearings. In an effort to eliminate automatic revenue growth due to increasing property values, the Florida Legislature enacted statutes known as Truth-In-Millage (TRIM). TRIM requires a calculation of the change in millage rates from one year to the next called the Rolled-Back Rate. Rolled-Back Rate is defined as that millage rate which provides the same ad valorem tax revenue (same amount of dollars) as was levied during the previous fiscal year exclusive of new construction taxable values. The proposed millage rate is compared to the Rolled-Back Rate and translated into a percentage of increase that must be used in the published advertisements of the proposed School Board budget. The percentage of increase in the Rolled-Back Rate will be presented and discussed. For this year, the percentage of increase over the Rolled-Back Rate is 2.38 percent. The District is considered to have a tax increase anytime the dollar value of current year taxes exceed the dollar value of taxes in the preceding year, exclusive of taxes on new construction. When districts have additional students each year, the required local effort millage rate, as established by the State, typically generates additional local tax dollars to help fund these additional students. The same situation occurs whenever the legislature increases per student funding for school districts. * Comparison of Millage Rates This section will discuss a comparison of millage rates for the School District for Fiscal Year 2024-2025. The proposed millage rates for 2024-2025 will be compared to the previous year's millage rates. A discussion on the Required Local Effort (RLE), General Fund Discretionary, and Capital Outlay Millage components will also be presented. * Budget Overview This section will include a presentation of the major fund groups that comprise the District's Budget. Various parts of the budget will be discussed, including the average expenditures by fund. The Tentative Budget Book is electronically attached to this agenda. For cost savings considerations, a minimal number of copies have been produced. A copy has been delivered to the Board office for each Board Member. * Proposed Tentative Millage Rates The proposed tentative millage rates for the Fiscal Year 2024-2025 will be presented for discussion. * Proposed Tentative Budget Amounts The total budget amounts for each of the major fund categories for the Fiscal Year 2024-2025 will be presented for discussion. BOARD PRIORITIES: This agenda item supports the following Board Priority: Fiscal Responsibility. LEGAL APPROVAL: n/a CONTACT: John Antonacci, Chief Financial Officer (239) 377-0036 File Attachments FY25 Tentative Budget Book Part 2.pdf (2,011 KB) FY25 Tentative Budget Book Part 3.pdf (1,985 KB) FY25 Tentative Budget Book Part 4.pdf (4,983 KB) FY25 Tentative Budget Presentation.pdf (648 KB) FY25 Tentative Budget Book Part 1.pdf (4,256 KB) Budget Topics for Discussion Subject Public Comments Concerning Budget Hearing Meeting Jul 31, 2024 - Tentative Budget Hearing Type Information Members of the public wishing to speak at the Budget Hearing must complete a Speaker Registration Card and deliver it to the Communications staff who will announce the names and order of speakers. All comments and questions are to be addressed directly to the District School Board. Members of the public who wish to address the Board regarding items not on the agenda may do so during a Regular School Board Meeting, normally held on the first Tuesday of each month. Speakers will be limited to three minutes unless granted additional time by the Board Chair. To assist the speaker, a yellow caution light will appear on the timer when one minute remains, and a red light will appear when the time expires. Any speakers who wish to provide supporting documents to the Board must give them to the Board Specialist who will provide them to Board Members after the meeting. The School Board Attorney, as the Parliamentarian, shall work with the Board Chair to enforce the Meeting Guidelines. File Attachments Budget Topics for Discussion Subject Board Comments Concerning Budget Hearing Meeting Jul 31, 2024 - Tentative Budget Hearing Type Discussion, Information FEDERAL STATUTE: n/a FLORIDA STATUTE: n/a SCHOOL BOARD POLICY: n/a EXECUTIVE SUMMARY: Board member discussion related to the budget topics. LEGAL APPROVAL: n/a CONTACT: n/a File Attachments Superintendent's Recommendation Subject Approval of Tentative Millage Amounts Meeting Jul 31, 2024 - Tentative Budget Hearing Type Action Fiscal Impact Yes Budgeted Yes Recommended Action Approve the Tentative Budget Resolution No. 1. FEDERAL STATUTE: n/a FLORIDA STATUTE: 200.065 SCHOOL BOARD POLICY: 6220, 6233, 6210 EXECUTIVE SUMMARY: Resolution No. 1 establishes the recommended millages for the tentative budget. Board Members will be requested to approve these recommended millages. BOARD PRIORITIES: This agenda item supports the following Board Priority: Fiscal Responsibility. LEGAL APPROVAL: n/a CONTACT: John Antonacci, Chief Financial Officer (239) 377-0036 File Attachments FY25_Resolution No 1_Tentative.pdf (771 KB) Motion & Voting A motion was made to approve Tentative Budget Resolution No. 1. Motion by Stephanie Lucarelli, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Kelly Mason, Jerry Rutherford Nay: Tim Moshier Superintendent's Recommendation Subject Approval of Tentative Budget Amounts Meeting Jul 31, 2024 - Tentative Budget Hearing Type Action Fiscal Impact Yes Budgeted Yes Recommended Action Approve the Tentative Budget Resolution No. 2. FEDERAL STATUTE: n/a FLORIDA STATUTE: 200.065 SCHOOL BOARD POLICY: 6220, 6233, 6210 EXECUTIVE SUMMARY: Resolution No. 2 establishes the recommended total dollar amounts for each of the major fund groups and overall total tentative budget for the District. Board Members will be requested to approve these recommended budget amounts. BOARD PRIORITIES: This agenda item supports the following Board Priority: Fiscal Responsibility. LEGAL APPROVAL: n/a CONTACT: John Antonacci, Chief Financial Officer (239) 377-0036 File Attachments FY25_Resolution No 2_Tentative.pdf (138 KB) Motion & Voting A motion was made to approve Tentative Budget Resolution No. 2. Motion by Stephanie Lucarelli, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Kelly Mason, Jerry Rutherford Nay: Tim Moshier Closing Comments Subject Report of the District General Counsel Meeting Jul 31, 2024 - Tentative Budget Hearing Type File Attachments Closing Comments Subject Superintendent Comments Meeting Jul 31, 2024 - Tentative Budget Hearing Type Information File Attachments Closing Comments Subject Report of the School Board Attorney Meeting Jul 31, 2024 - Tentative Budget Hearing Type Information File Attachments Closing Comments Subject School Board Comments Meeting Jul 31, 2024 - Tentative Budget Hearing Type Discussion, Information File Attachments Adjournment Subject Adjournment Meeting Jul 31, 2024 - Tentative Budget Hearing Type Action Recommended Action Motion to adjourn. File Attachments