a welcome from our workshop sponsor - mcsa

3/9/21

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Budget Development2021-2022Greetings From:

Kim CranstonExecutive Director

Missouri Association of School Business Officials (MOASBO)

Doug HayterExecutive Director

Missouri Association of School Administrators

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A Welcome From our Workshop Sponsor

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Budget Development2021-2022

Jason Hoffman, Chief Financial Officer, Jefferson City Public Schools

&Clint Johnston, Superintendent,

Jefferson County R-7

March 10 & 11, 2021

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Key Budget Axioms to Consider

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Budgeting Axiom #1

Effective budgeting evolves & is an ongoing, year-round

process.

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Budgeting Axiom #2

Effective budgeting requires a focused & deliberate effort to

always do what is best for kids.

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Budgeting Axiom #3

Budgeting is a lonely & underappreciated job.

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Budgeting Axiom #4

Perceived wants are always greater than actual needs.

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Budgeting Axiom #5

Be conservative on revenue projections & liberal on expenditure projections

(within reason).

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Budgeting Axiom #6

Keep everyone fully informed & involved in

the entire budget development process.

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Budgeting Axiom #7

Individuals are only safe & solvent if the organization is

safe & solvent.

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Steps To Budget Development

• Amend Current Year Budgeto Most Everything We Do Repeats In Some Fashion (IN MOST

YEARS!!)

• Determine What Will Be Different Next Yearo This Year There Will Be More Differences Than Normal

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Revenue Projections Jason Hoffman, Chief Financial Officer,

Jefferson City Public Schools &

Clint Johnston, Superintendent, Jefferson County R-7

March 10 & 11, 2021

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Budgeting Revenues

Key Revenues Object Code

Local Property TaxesCurrent Taxes 5111Delinquent Taxes 5112

School District Trust Fund (Proposition C) 5113

Basic Formula-State Monies 5311Basic Formula-Classroom Trust Fund 5319

Transportation 5312

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Budgeting Revenues

Local Property TaxesAssessed Valuation (AV) x Tax Rate x Adjusted Historical Collection Rate

=Budgeted Property Taxes

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Local Property TaxesTalk to your county assessor(s) for preliminary 2021 AV information:

1. What is the county’s current assessment strategy & plan?

2. Compare this information with AV figures for the current & upcoming years.

3. What is AV for New Construction and Improvements?

4. Keep in mind that 2021 IS a reassessment year.

Consumer Price Index (CPI) ended Dec 2020 @ 1.4% (Last year 2.3%).

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Local Property Taxes

Reminder:If your district has a voluntary Operating Tax Rate roll-back in effect, and if you want to reduce or eliminate this roll-back, YOU CAN NOT DO SO THIS YEAR.

That is because this is a reassessment year. Your next opportunity to reduce or eliminate a voluntary roll-back will be in 2022 (the next non-reassessment year).

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Local Property Taxes

A voluntary reduction would be found on Line H. of your State Auditor’s Office (SAO) 2020 Tax Rate Summary Page.

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Tax Levy Calculation Information can be found at:https://dese.mo.gov/financial-admin-services/school-finance/data-reports

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1. Review this year’s (2020-21) property tax collections.

2. Analyze this year’s property tax collections through February as compared to February for prior years (for example last year, prior 2 years, prior 3-5 years, etc.).

3. Calculate the percentage collected through February, 2019 to the total collected by the end of year in 2018-19 (and compare relative to prior years as noted in #2).

4. Compare percentage collected through February, 2020 to total budgeted for 2019-20 (again compare relative to prior years).

Historical Collection Rate

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5. Adjust the historical collection rate accordingly in budgeting property taxes for 2021-22.

6. Repeat this process in March, April, May, etc.

7. Check with the County Clerk and Assessor regarding protested taxes for this year as well.

Historical Collection Rate

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YTD Collection Comparison

Acct # Description $ Thru Feb. $ All Year % Thru Feb.010-5111 Current Tax $46,488,655 $47,512,192 97.85%010-5112 Del Tax $657,250 $767,996 85.58%

2019-2020 Data

Acct # Description $ Thru Feb. % Thru Feb. $ All Year Budget010-5111 Current Tax $47,705,815 97.85% $48,756,150 $48,500,000010-5112 Del Tax $671,072 85.58% $784,148 $750,000

2020-2021 Data

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Historical Collection Rate Example

December 31, 2020 Assessed Valuation$25,000,0002020-21 Total Tax Rate $4.00 per $100 A.V.Current Tax Revenues 2020-21: $940,000Delinquent Tax Revenue 2020-21: $40,000

Theoretical Tax Collection: Tax Rate x Assessed Value$4.00 per $100 A.V. x $25,000,000 = $1,000,000

Percent Collected as Current Taxes:Actual Current Collection / Theoretical x 100

(940,000/1,000,000 x 100 =94%)Percent Collected as Delinquent Taxes:

Actual Delinquent Collection / Theoretical x 100(40,000 / 1,000,000 x 100 =4%)

Adjust historical collection rate with 2020-21 tentative data.

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Budgeting Local Property Taxes

One Final ThoughtIf you are unsuccessful in obtaining good information from your assessor, you may need to use your current tax rate for now and your best estimate for assessed value in your preliminary calculations.

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Thoughts on Reassessment

• Residential values have been increasing over the prior two years in most communities.o In some cases they have increased substantially

• Expect resistance and protests from commercial office, retail, hotels, restaurant, and other businesses that may be impacted by COVID-19

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Neighborhoodscout.com

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State Budget Overview• Net General Revenue Collections INCREASED 18.4%

for the year through Februaryo Individual income tax +16.4% for the year o Sales and use tax collections +3.1% for the yearo Corporate income & franchise tax collections +43.71% for the

yearo Refunds -18.9% for the year

• $1.12 Billion above same time last year.

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State Budget OverviewMonth YTD Note

February 2021-Actual $740.7 $7,197.5March 2021-Projection $662.4 $7,859.9 8% less than March 2020April 2021-Projection $1,170.0 $9,029.9 Same as April 2017May 2021-Projection $532.5 $9.562.5 Same as May 2020June 2021-Projection $871.0 $10,433.4 Same as June 2020

Triggers SB509 Tax Cut in January 2022

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Consensus Revenue Estimate (CRE)

• The Governor and the General Assembly created the FY ’21 budget without a published CREo December 10, 2020-CRE $10.2 billion for FY21

• FY20 - $8.93 Billion• FY19 – $9.57Billion

• CRE for FY22 $9.78 Billion

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FY ‘22 Governor’s Recommendations

• $8.5 million increase to Foundation Formula – Full Fundingo $8.5 million is to reimburse schools for loss in Financial Institution Taxo No Change in SAT or Thresholds, so no increase in cost to formula

• No increase for Transportationo Will be very interesting to see what the transportation formula

looks like with wide range of instructional delivery in FY21.• $8.4 million increase in Early Childhood Special Education

(mandatory)

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FY ‘22 Pending House Budget Committee Recommendations

House Bill 2 • What is posted to the website currently is the same

as the Governor’s budget

Supplemental• Waiting for supplemental to allocate ESSER II funds

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• FY’21 budget was $958.4 M. +4.3%

Caution: Watch DESE Finance Memos and monthly state revenue reports for updates this year. Through February, state sales tax collections are UP 3.1% compared to February, 2020. Prop C collections are actually UP 3.0% .February DESE Memo-Projected annual amount of $1,025-$1054/PY WADA

Proposition C(Current Year – FY ‘21)

*

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General Sales Tax vs. Prop CSales Tax Prop C

Month YTD Month YTDJuly +1.1% +1.1% +5.8% +5.8%August -1.2% -0.1% +1.7% +3.5%September +9.7% +2.7% +14.1% +6.7%October +0.2% +2.1% +2.5% +5.7%November +7.0% +3.1% +2.3% +5.0%December +8.3% +4.0% 0.0% +4.2%January +10.7% +4.9% +4.4% +4.2%February -5.7% +3.1% -4.8% +3.0%

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• FY22 funding impacted by FY21 attendance: Prop. C, Classroom Trust Fund, Small Schools Grant

• § 163.021(4), RSMo. provides potential relief: Whenever there has existed within the district an infectious disease, contagion, epidemic, plague or similar condition whereby the school attendance is substantially reduced for an extended period in any school year, the apportionment of school funds and all other distribution of school moneys shall be made on the basis of the school year next preceding the year in which such condition existed.

Proposition C(Next Year – FY ‘22)

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Paid on prior year 2020-2021 WADA Looks like we will be able to use 2019-2020

WADA due to 163.021(4)

*Estimated WADA (2020-2021) = 913,100*Appropriated FY ‘22 revenue = $958,400,000

0% Change from FY21 Appropriation *Estimated payment = $1,050/WADA.

Proposition C(Next Year – FY ‘22)

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*Multiply your best Prop C estimate by your 2020-21 estimated weighted average daily attendance (WADA) (or 2019-20 WADA if pandemic provision is allowed)

ADA estimate worksheet online at:https://dese.mo.gov/financial-admin-services/school-

finance/calculation-tools

*Continue to monitor receipts monthly as you finalize your Prop C revenue estimate for 2021-2022

Proposition C

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• The SAT used in the Formula for the February transmittal was $6,375 with 93.916% proration.

• March 1, 2021 Gov. Parson released withholdso Release of funds will be phased in over March and April payments

• Call on formula is smaller than expected due to decreased summer schoolo SAT should end the year at $6,375 with 100% proration

• Consider estimating ADA to fully access formula funds for FY ’21-Normal message but probably not applicable this year.

Basic Formula(Current Year-FY ‘21)

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https://dese.mo.gov/financial-admin-services/school-finance/calculation-tools

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• Annual Appropriation = $353,359,579 / $29,446,632/mo.• 2019-20 ADA ≈ 828,500• If Appropriation is Met = $426.50• Projections with future months at $5 million below approp.

Classroom Trust Fund(Current Year-FY ‘21)

Approp. ShortfallFebruary $396.95 $219,251,403 $235,573,053 $16,321,650March $392.19 $243,698,034 $265,019,684 $21,321,650April $388.38 $268,144,666 $294,466,316 $26,321,650May $385.26 $292,591,297 $323,912,947 $31,321,650June $382.66 $317,037,929 $353,359,579 $36,321,650

* Could result in 98.97% proration. I expect 100% proration as cost of formula is less than expected.

*

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Basic Formula‘21-’22

• The SAT has been recalculated for FY ‘21 & FY ‘22

• 2020: $6,375 • 2021: $6,375 (50% of total recalculation)• 2022: $6,375

• Recalculation Actually Went Negative

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Threshold ChangesFY’s ‘19 & ‘20 FY’s ‘21 & ‘22

Free & Reduced Lunch31.42%

Special Education (IEP)12.06%

Limited English Proficiency2.50%

Free & Reduced Lunch29.45%

Special Education (IEP)12.83%

Limited English Proficiency2.07%

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Basic Formula’21-’22

• DESE request an increase of only $8.5 million to “fully fund” the formula in 2021-22 school yearo Financial Institution Tax replacement goes into affect in FY22.

• Expect to receive full funding so use $6,375 SAT

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2021-22 Probable Formula Factors

1. SAT = $6,375

2. Weighted Average Daily Attendance (WADA)

ADA estimate worksheet online at:https://dese.mo.gov/financial-admin-

services/school-finance/calculation-tools

Be careful if you are a declining enrollment district.

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3. New Dollar Value Modifiers-DVM’s as calculated annually:

https://dese.mo.gov/sites/default/files/sf-Complete-DVM-List.pdf

4. Local Effort (remains the same unless):1. Fines in 2019-20 exceeded 2004-05 (two years

prior to current fiscal year)2. Assessed value Dec. 31, 2019 fell below

Dec. 31, 20043. Municipal court established in county,

use fines in 2020-21

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https://dese.mo.gov/financial-admin-services/school-finance/calculation-tools

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5. FY ‘06 state funding: Fixed6. Classroom Trust Fund: February payment uses

$396.65 per 2020-21 ADA (NOT WADA). *• FY2021 Appropriation was $425• *May be able to use 2019-20 ADA due to

pandemic provision-RSMo 163.021(4)7. DESE will have further guidance in their

monthly Finance Memos each month through June.

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State Formula

ReminderSmall Schools Grant - DESE will update this spring or summer the estimated amount per ADA ($10 M distributed) and the amount per tax rate weighted ADA ($5 M distributed) in 2020-21. Currently these are $271.75 and $141.25.

201 schools receive in FY’21.

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Transportation(Current Year-FY ‘21)

• Originally, $93.9 million was appropriated for transportation in the FY ‘21 budgeto 0% Increase over FY20 Distributiono 12.6% Decrease from FY20 Appropriation

• Current year payment on the $93.9 million results in payment of 30.7% of the 75% Allowable Cost or 23% of Total Allowable Cost.

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Transportation(Next Year-FY ‘22)

• The Governor’s budget recommendation contains the same $93.9 million for transportationo HB349 doesn’t kick in until transportation funded at 40%.

Would need $17.6 million more in FY21 to equal 40%.

• Following recent trends, the final number included in the budget is the high point in funding and could be subject to withhold once the fiscal year begins

Interesting Fact: In 1990, the reimbursement rate was 80%. It was then established at 75% as a part of Senate Bill 380 (the Outstanding Schools Act) by Governor Mel Carnahan in 1993.

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FY’21 Transportation FundingYear Transportation

State RevTransportation

State Exp-ASBRFormula

Underfunding %Formula

Underfunding $

2009 $167,797,713 $472,277,084 36.04% $94,550,181

2010 $155,777,030 $486,393,545 40.95% $108,028,271

2011 $100,297,713 $464,428,856 63.54% $174,792,010

2012 $107,797,713 $481,483,718 60.38% $164,281,320

2013 $99,797,713 $491,291,003 63.23% $171,612,983

2014 $100,279,713 $510,038,794 64.77% $184,363,242

2015 $115,297,713 $509,820,744 59.58% $169,951,453

2016 $100,297,713 $526,207,981 64.85% $185,044,287

2017 $105,297,713 $541,078,601 71.23% $260,700,594

2018 $90,297,713 $570,478,075 70.37% $214,453,259

2019 $102,547,713 $603,940,668 66.67% $205,126,193

2020 $93,947,713 69.93% $218,448,443

2021 $93,947,713 69.35% $184,958,067

HB349 triggers vouchers when transportation is funded at 40%-Requires $17.6 Million this year – Will take more in future years.

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Other State Revenues

üEarly Childhood (PAT)-No increase from FY’21 funding.

üEarly Childhood Special Education-fully funded (as mandated)

üHigh Need Fund-fully funded

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Other Local & County RevenuesReview Historical Data

Review the past 3-5 Annual Secretary of the Board Reports (ASBR) for historical information regarding:

• Intangible Taxes 5114• M & M Surtax 5115• In Lieu of Tax 5116• Investment Income 5141 • Fines & Forfeitures 5211• State Assessed Railroad and Utility* 5221• Update monthly as 2020-21 data becomes known

*Increases in SARRU will no longer result in a decrease in your tax rate in the following year due to recently passed legislation.

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Federal RevenuesDESE will advise this spring on funding levels:ü IDEAü Title ProgramsüGrants

COVID Stimuluso Are you receiving all of your ESSER I & II

funds in FY21?o Reduce other stimulus and one-time

revenues

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ESSER II• Don’t Overthink

o Amazing Flexibilityo Don’t make up excuses to spend the money

• Allowable Use #12o Other activities necessary to maintain LEA operations

and services and employ existing LEA staff• Allowed to pay for non-federally funded salaries• Use freed up state/local funds for needs

• $ Available Probably in Juneo Potentially Mayo Need legislative approval of Supplemental Budgeto Need Governor to sign Supplemental

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Other Revenues

üBond SalesüTuitionüMiscellaneous

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Questions?

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Jason Hoffman, Chief Financial Officer, Jefferson City Public Schools

&Clint Johnston, Superintendent,

Jefferson County R-7

March 10 & 11, 2021

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Lots of Help on How to Spend District Resources

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Popular Belief

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Budget is like a pieIf you spend more $, the pie does not get bigger!

Instead, the rest of the pieces of pie just get smaller!

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WHAT ARE YOUR PRIORITIES?• Small Class Sizes• Competitive Salaries• Technology & Instructional

Materials• Avoiding RIF’s• Increase/Decrease Fund

Balance• New Programs• Virtual Instruction

Budget Planning

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Start with Operating Budget (Fund 1 & 2)

Amend Current Year's Budget

Since most expenses repeat (78.2% salary and benefits-FY2019).

First Order of Business

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If most of the expenses repeat, you simply need to evaluate what

will be different.

Start at 10,000 foot level

Examine What Will Change

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• Cost to Operate Salary Schedule• Service and Education movement

• Cost to give raises to rest of the staff• Factor in increased PSRS/PEERS,

Medicare, and OASDI costs with raises.• Savings from Retirements• Change Sub Rates & Fill %• Change Summer School Pay• Change in Stipend Schedule

Items to Consider-SALARY

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• Changes in FTE• Does student enrollment warrant more

or fewer classroom teachers• Any new or deleted programs• Changes to other classes of employee

groups• Expanded/Reduced Summer School• Virtual Instruction

Items to Consider-Staffing

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Items to Consider-Health Insurance• Health Insurance Rate Changes• National Trend-United Healthcare

and Anthem• 9%-11% Medical• 12%-13% Rx

• Factor in increased PSRS/PEERS costs

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• Changes in PSRS/PEERS Rate• Rate stays same for FY22, but not guaranteed

to stay the same going forward.• 16.3%- Est. FY21 Return Through February• Assume 7.5% Rate of Return

• Don’t forget to calculate the increased retirement costs with increases in Salary and Health Insurance.• Also increased OASDI/Medicare on

increased salary costs.

Items to Consider-PSRS/PEERS

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• Changes in Utility costs• Electricity, Natural Gas, Diesel Fuel• I almost always budget a 10% increase to

my UPDATED current year estimates to account for rate changes. • Thinking of reducing to 5% increase.

• Have you done anything that would change consumption?• Added square footage• Added or removed bus routes

Items to Consider-Utilities

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• Change in Property/Liability/Work Comp• Check with MUSIC or your broker for

projections.• Was there a change in your eMod?

• Supplies• Are you adding or deleting programs?• Technology, Technology, Technology

• Transportation Contract

Items to Consider-Other

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• Architectural Fees

• Software Implementations

• Transfers to Fund 3/Fund 4

• Virtual Tuition

Items to Consider-One Time Costs

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• What level of funds do you need to keep in reserve?• Need a higher percentage if rely more on

local property taxes.• Set goal with your Board of Education

• If too high, develop a long range plan to spend them down• Spending reserves (non-reoccurring) on

normal operating expenses (reoccurring) can be dangerous if you don’t have a plan.

Items to Consider-Fund Balance

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Salary Recommendation

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FY 22 Changes in Expenditures

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FY22 PRELIM BUDGET-Fund Balance

Description of Fund Balance Change $ AmountFY2021 Change in Fund Balance $4,804,173FY2021 Ending Fund Balance % 29.5%+ Change in Revenues FY21 vs. FY22 ($6,270,454)- Change in Expenditures FY21 vs. FY22 ($794,350)- Change In Transfers Out of Operating Fund FY21 vs. FY22 ($0)TOTAL CHANGE IN FUND BALANCE FY2022 ($671,931)FY2022 Ending Fund Balance % 29.1%

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• Since most of your expenses repeat, you are locking in a lot of expenses for more than one year.

• Make SWAG assumptions on major revenues and expenses to make sure your plan is sustainable

Long Range Projections

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• Current Taxes• Reassessment and Non-Reassessment

• Prop C• Student Changes and State’s Economy

• Basic Formula• I’m assuming flat dollar formula

increases in future years• Any other known revenue changes• Interest Income?

Revenue Assumptions

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• Salaries - % Increase Every Year• Health Insurance-% Increase Every

Year• Other Benefits - % Increase Every

Year• Utilities - % Increase Every Year• Purchase Services• Supplies• Transfers to Fund 3/Fund 4

Expenditure Assumptions

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• Usually not re-occurring.• Exception might be lease purchase

payments

• Makes it easier to deficit spend

• Should have a multi-year capital projects plan!!!

Fund 4-Capital Projects Expenditures

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• Work with your bond advisor to line out these expenses

• Is it a good time to refinance existing bonds?

Fund 3-Debt Service Expenditures

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Questionsand/or

Comments?

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Salary Compliance• Fund Placement is the most important factor in

maintaining compliance.• Statutory Requirements

o 75% of Basic Formula (5311) placed in Teachers Fundo 75% of ½ Prop C (5113) placed in Teachers Fundo Out of compliance if you don’t comply

• Make sure you place at least these amounts in Teachers Fund.

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Salary Compliance• If you place more than the statutory requirement in

Teachers Fund it will give you more cushion to remain in compliance.

• Place up to 100% of Basic Formula and Prop C in Teachers Fund

• AS LONG AS IT DOES NOT BUILD A FUND BALANCE IN TEACHERS FUND.

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Fund Placement Example-Actual

2010-2011 2011-2012 2012-2013

Fund 1 Fund 2 Fund 1 Fund 2 Fund 1 Fund 2

5311-Basic Formula $960,925 $0 $266,982 $800,946 $274,991 $824,974

5113-Prop C $222,190 $0 $135,536 $81,321 $139,602 $83,761

Other Rev No Choice No Choice No Choice

Fund 2 Expenses $1,636,131 $1,538,647 $1,418,401

Teacher Fund Xfr. $1,423,196 $502,054 $492,891

$ In Compliance $527,313 $258,778 $257,178

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Fund Placement Example-Minimum Placement

2010-2011 2011-2012 2012-2013


5311-Basic Formula $240,231 $720,694 $266,982 $800,946 $274,991 $824,974

5113-Prop C $138,869 $83,321 $135,536 $81,321 $139,602 $83,761


Fund 2 Expenses $1,636,131 $1,538,647 $1,418,401

Teacher Fund Xfr. $619,181 $502,054 $492,891

$ In Compliance $527,313 $338,242 $352,377

Difference From Actual

$0 $79,464 $95,199

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Fund Placement Example-Maximum Placement

2010-2011 2011-2012 2012-2013


5311-Basic Formula $0 $960,925 $0 $1,067,928 $0 $1,099,966

5113-Prop C $0 $222,190 $0 $216,857 $0 $223,363


Fund 2 Expenses $1,636,131 $1,538,647 $1,418,401

Teacher Fund Xfr. $240,081 $99,536 $78,297

$ In Compliance $527,313 $338,242 $432,456

Difference From Actual

$0 $79,464 $175,278

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Reminders1. Incidental/Teacher Fund Provisionv If 2020-21 ending Fund 1 unrestricted balance is

greater than 50 percent of 2020-21 combined Fund 1 and Fund 2 expenditures, the excess balance above 50% threshold must be transferred to Fund 2.

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Reminders2. Gifted Penalty – RSMo 163.031.2v In the 2017-18 school year and in each subsequent school

year, if a district experiences a decrease in its giftedprogram enrollment of twenty percent or more from the previous school year, an amount equal to the product of the difference between the number of students enrolled in the gifted program in the current school year and the number of students enrolled in the gifted program in the previous school year multiplied by six hundred eighty dollars shall be subtracted from the district's current year payment amount. The provisions of this subdivision shall apply to districts entitled to receive state aid payments under both subsections 1 and 2 of this section but shall not apply to any school district with an average daily attendance of three hundred fifty or less

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Reminders3. Fund Placement

Teachers Fund§ 75% of Formula Money

(Not Including Classroom Trust Fund (Gaming) monies

§ 75% of 1/2 Proposition C monies

Incidental Fund§ 100% of State Transportation monies

Local Board DiscretionClassroom Trust Fund (Gaming) monies

(Additional monies in future years in excess of 2009-10 must be placed in Incidental and/or Teachers Fund)

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Reminders4. Fund Transfer Options (Fund 1 to Fund 4)§ An amount not to exceed the greater of:

o $162,326 oro 7% of state adequacy target ($6,375) times

the district’s weighted ADA for 2020-21)Satisfy current year Capital Project

expenditures unless Board adopts resolution.

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Reminders5. Fund Transfer Options

Replacement of Designated LevyIf not using the 7% or $162,326 transfer and not making payments on lease purchases (Section 177.088), then may transfer from the Incidental Fund to the Debt Service and/or the Capital Projects fund the greater of:

o State aid received in 05-06 as a result of no more than 18 cents used in the foundation formula and placed in the Capital Projects or Debt Service fund

oro 5% of state adequacy target ($6,375) times the district’s

weighted ADA for 2020-2021.)

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Reminders

Year Beginning Teacher Masters Degree with 10 years experience

2006-2007 $22,000 $30,000

2007-2008 $23,000 $31,000

2008-2009 $24,000 $32,000

2009-2010 $25,000 $33,000

Minimum Salary Requirements – SB287

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Additional TopicsBudget Cycle:

PreliminarySemi-Final

Final

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Final Questions?

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Additional School Finance Assistance

Please call MASA Executive Director Doug Hayter for any school finance-related questions or needs. We can help facilitate assistance for

you as needed.

E-Mail: [email protected] Office: 573-638-4825Cell Number: 417-337-1088

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2021 – 2022 Budget Development Workshop Evaluation

You can complete an evaluation of this

workshop using the QR Code to the right

or at the following link:

https://qrgo.page.link/zdxVj

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a welcome from our workshop sponsor - mcsa

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