So I've just kind of go over the things that I think are most important to the board members, the community, what kind of audit report you had, whether you know unmodifi unmodified audit report. Number two, financial results and also whether there's any significant findings associated with our audit for the year ended June 30th 2025.

It's notable to note that these revenues are decelerating. I mean, if I look at these numbers in the previous year, I think they were five, $6 million more than budget. So what we're seeing across the board and all our school districts said is that that period of time when we're seeing especially your local source revenues, transfer taxes, earned income taxes, they were raising at a pretty good clip and then the investment earnings kicked in and that you were getting those investment earnings better than anticipated because you want to be conservative.

Overall, I think the takeaways are the district currently has a lot of flex financial flexibility as you continue to go into your budget seasons. Um, but you know things are kind of you know swinging the other way you know in terms of economically from what I can see across the board that it won't you know it'll be a little bit tough for the past but you know as of right now um the district has no adequate reserves to kind of respond to anything that's unanticipated whether it be um general fund unsigned fund balance um the debt service fund monies etc.

Overall we are a little bit behind in revenue. I think we kind of move back and forth. Uh just based on the timing of the state revenue. Uh the other thing to take into account is within our total revenue we have that $5 million transfer uh from debt service to the general fund. Right? So that $5 million is lagging in this because I don't move it until we get to the end of the year, right?

While revenue is lagging uh behind a little bit uh expenses really seem to be on target or below uh in this chart looks like by low by 2% which again is a favorable planning as we look to shore up that budget and have something to truly compare against as we move forward in our budgeting process for next year.

I was at Davis uh yesterday, two days ago uh and met with the principal there and began talking about that, right? Because as he's aware of this happening, making sure that we have the supplies, making sure that we have the equipment, uh because when the IU leaves, they're going to take all of their toys with them, so to speak. So that's a part of our budgeting process of things that we need to take into account.

That projected savings that that Mr. Greenwood talked about, which is $420,935, is actually a lowball figure. And the reason I say that is because we have over 90 students coming into the district in early intervention. Of those 90 students coming into the district, 25 have been identified already as autistic.

We are prepared to deliver the same product with appropriate staffing. I believe enhanced effectiveness because we're bringing in we're proposing RBTs, registered behavior technicians, 14 of them at about $700,000. Our total cost is 1,27 is 1,294,905. That's a $1,278,000 savings on top of a better product.

It's one we've been asking for for years. I mean, it just it serves the students better.

It's it's a mindset. It's a what you need versus what you want.

We're we're telling people point blank, you must start from the ground up. Is it required by law or contractual obligation? We have to pay for it. You know, if it's essential to cooperation or student services

That said, to summarize, this year we have sat down with with with a very careful lens on scheduling efficiency and something we're taking very seriously. We are working through to see just how we are scheduling because there's a way to be congruent with board policy and increase efficiency.

Right. I I don't I don't necessarily I mean I I just want to make certain that if the board were to make that decision. I mean you know if we were to say all right there's you know we have 10 retirees we only want to backfill five positions rightsize the classrooms and and balance the staffing. You know five positions you're looking at a million dollars a year year-over-year.

I think there's potentially 10 uh teachers who qualified giving notice by February 28th uh that they were going to retire.

teaser alert, we are examining a potential additional retirement incentive. Want to just look at it some more, think about what that might mean. Obviously, put that in front of the board and that could yield additional that number.

And we've we've already uh our new chief human resources officer, Mrs. Mossman. Uh, one of her priorities that we've discussed and she's already done it. She's been to three job fairs already. We are heavy on the recruitment trail. We want to get out in front of it. We are not waiting until June to start hiring people.

essentially and I mean to boil it down into like one simple description it's it's a way that districts first of all a district should have position control because it literally identifies every role in the district every position we have and then it also develops a matrix of how many do you really need so that you're not just out there hiring apps and an understanding of what you need. So, it's a needs-based approach to hiring and then it keeps allows you to keep meticulous records on what you have, what you need so that you're not overhiring, underhiring, you're not understaffed.

And and this is one too where it it takes tremendous documentation where districts tend to get docu the lack of documentation, the carelessness with not documenting everything appropriately is where money's lost. And this is really we put this on here because this is an opportunity for us to maximize billable services.

If it's done right, you're talking seven figures and so the but it's meticulous and it is a full-time job. You need someone whose sole responsibility is to make sure this is done with precision.

I think we can post for it if if not by March, by April to have that in place and and then look to hire that position and that position pays for itself as well just by by the acquisition of grant monies.