 Excellent. Can everyone see my screen? Yes. Excellent. Well, again, thank you for having us. I thought I would take a little bit of time just to refresh everyone's understanding of the closed process. And then from there we can walk through the education fund reversions and we're pleased to have Brad James here as well. There are specific questions related to any of the reversions as it relates to the Ed fund. We can hang Brad and get some deeper insight into those. But as far as the close is concerned, we start closing the books about a month before June 30, and it would have been Kathy's last close with the accounting team. She takes and closes the books for all the appropriations and by way of doing that she is taking a look at what the total appropriation was, how much had been spent. She takes a look to see, she and the team would take a look and see, are there any outstanding purchase order obligations that need to be accounted for. Are there any, are there any carryovers. And a carryover example could be that we've got obligations and sub grant agreements or another example of a carryover would be that we want to hold some money to make a final payment, final June payment that would occur after after June 30. And then the difference between what was appropriated what has been spent to date outstanding purchase orders and carryover is what we come up with as our reversion. And so this is normally part of our budget presentation, it will be part of our budget presentation that we're looking forward to having that conversation with you in the very near future. For purposes of today because we wanted to talk be a and also take a look at reversions. I wanted to share that background as to how the close occurs and then take a look at the reversions, just for the end point. And you can see it's broken out by section. And the first one is the education finance and admin appropriation. There were 500,000 in purchase orders that had obligations, and then the balance is reverted 950,000. The next one, going down the list would be special ed formula. Again, Kathy would have taken a look with the accountants and seen what the original appropriation was. What was it that was spent, were there any outstanding purchase order obligations, any carryover, and then the difference would be reverted back to the end point. And I won't review every single one of these today because of the fact that we'll also come back in and present our budget which this is a section of the budget book, but section B503 education state placed. There were no outstanding purchase orders carrying over 4.2 and we're reverting 880,000. This one caught my eye just as an auditor and accountant, reverting 69 cents but have to give Kathy a call and getting an answer on that one that was pretty close. Small school grants, same thing. Let me know if I'm going too fast. The central early ed, you can see that no outstanding purchase orders are carry forward and the reversion is 41,000. Here's where I think we want to focus our attention tech head. So back in the July timeframe because the the carryover memo that Kathy prepares and submits to finance and management goes out at the end of July early August. At that time, we didn't have any outstanding purchase order obligations, we had carryover of 323,000 for sub grant obligations, and then we reverted back 1.8 million of the ticket appropriation. And then flexible pathways, the 504.1 similar scenario we had no outstanding purchase orders. We had sub grant obligations of 1.1 million, and then we reverted the balance of 1.5 to the ed fund. I will pause there and see if there are questions and also if Brad has any additional insights he would like to share as it relates to the reversions. I don't have anything to add at the moment. I will answer any questions people have but I think part of yeah I'll just all this whole office people of questions. Representative Austin. Yeah, just to make sure the vocabulary and definition is what I'm using is that what you're using in terms of carry forward and reversion. Can you just expand just quickly just explain what that is. I mean I think I know what it is I just want to make sure we're using the same terms. But the carry forward would be the money that was part of the previous fiscal year appropriation that we are carrying to the next fiscal year. So in this particular example, like flexible pathways 1.1 million dollars is being carried to the new fiscal year. And then the 1.5 reversion is money that was part of the previous year's appropriation that we are reverting back to the end fund. And then what was the original appropriation. I mean you don't need to you don't need to answer that I'm just. Just a context. Sure, absolutely for tech and the original appropriation was 15,514,000 dollars. In per context, we're asking in the new budget that will be submitting to bump that up by about 740,000. Thank you. It brings me to more complexity in terms of the way that we currently fund career and tech education, which comes through the districts as I understand to the tech center so I'm just a little bit confused about 15 million reflect. Where did that money come from, did that come from the districts. The appropriation. Yeah. So that appropriation would be part of our ups and downs, and we would submit that as part of the budget for review and approval and we're asking for an additional 740,000 in increase and then that is part of the overall and fund bucket of dollars. So do you have additional insight into what makes that up. Well, I'm taking, I'm taking a quick look I mean there's there's a part I think I think part of the $15 million that we're talking about here is for salary assistance and things like that I was just trying to pull up a something sorry I could see that of course not prepared as usual. So, there's going to your question share web there's me come back so I could see you guys. There's the tech centers have a tuition that they that they bill per FT six semester average FT to the school districts and the school districts send that that's part of their education spending for the school district so that's where the lion share of the money comes from there. There's more money than that comes in from supplemental assistance grants from the states. And I think that's what this $15 million in aggregate is what we're talking about. And the reversion came because not everything we overestimate on some things that we don't really have an idea, and then what their sex people salaries are how many people have are hired that are applicable transportation that are a wide variety of things. And so what we're doing when when we're making these estimates for the initial appropriation is we're we tend to overestimate a little bit. And so this is money that we just overestimated. So it's unrelated to money that the districts actually already sent. Yes. Yeah, this is coming basically as we would say off the top of the ad fund. Yeah. Or as a grant or as a line item. So it's a lot it's a line item which kind of the same thing in some ways, but it's specific to the to the tech centers themselves. So that that's what it's going towards. And again that's where the money's coming back from. I understand not to tuition rate. And understand we're going to have a broader conversation about Ctes anyway but representative common who is our contact on two appropriations on these issues. Are you recognizing me because I'm okay. Thank you. More over just a general question. And my memory isn't serving me well this morning. However, it seems to me that when we have talked about BAA and BAA requests in previous years it's generally around the general fund appropriation to the to the education agencies. I think the first time I've seen BAA requests coming out of the ad fund and correct me if I'm wrong on that. I think I think you are. I because annually. I think I'm pretty sure that we usually do have some type of BAA is for the ad spending and small schools and all those pieces, because we're never exactly on on target so we're trying to get it closer and with the BAA. Yeah, I guess I do remember reversions. I don't remember financial requests coming out. I don't have any opposition. I'm just curious as to what has been the traditional practice. Well, the traditional practice. No, I mean, occasionally there have been times when we've understated small schools and maybe one or two other things will have asked for more money in the end on the ad fund side. It doesn't happen too often. Again, as I said earlier, we tend to be a little bit over. You know, conserved I guess is the term. I'm not sure what specifically referring to right now in terms of tech centers though are you talking about this this new initiative that's coming up. Yeah, I mean that seems to be the only request from the agency of education in the BAA for money. I just just just very simplistically put, initially, the federal dollars that were coming out from from the relief funds and three relief funds. Oh yeah, no I'm sorry Brad, I understand why the request is here. Yeah, it was just more about what has been traditionally done over the years in terms of BAA and money coming out of the ad fund versus the general fund. And that's great. Thank you for answering that question. Yeah, just, I think a very basic question. And sorry I was a few minutes late the carry forward or those funds that you anticipate then would just sort of roll forward into the new FY 23 budget that we're building this legislative session and the reversion is available now. I guess I'm not or is this all to do with the FY 23 budget or is this all to do with the BAA. I'm trying to locate myself in time. Absolutely thank you for the question. This particular portion of the presentation is typically delivered when we come in and do the agency budget. But because of this unique request of a BAA coming off the Ed fund of 1.5 million for TCT centers that will have a conversation about at the top of the hour. We thought it would be helpful if you saw the Ed fund portion of the reversion so that you could see that the way we close the books is that any outstanding purchase orders we keep those open and we request funds for those and then carry over funds would be money that was appropriated in the last fiscal year that would carry over into this appropriation for, in this example, sub grant obligations of 323,000. And then the reversion is the remainder that is going to be returned to the Ed fund. So it's all at the at the end of this fiscal year. Yes. Okay. I think that goes back into the Ed fund is basically what it does. And you can be that goes into this collection of 90 million I think that we have on the bottom line is that right. Yeah. Yes. So it adds or as part of that, which we will be discussing I'm sure at length. Sure what can I go back and reconnect with representative Conlon. Please do. You would ask the question about BAA and as you all know, only been here all of two years, but what I can do is I can go back and look in the books. And when we come back to deliver the, the budget or even sooner than that, provided some insight, the only BAA that I've participated in to date was the Burlington School District last year. And then here is it. Here's the next one that we have done. I remember having a conversation with Kathy Flanigan early on, and she had indicated that the agency, for whatever reason, typically did not participate in the adjustment act. But I'm happy to go back and dig into that with Christie and come back with an answer as to the frequency of using the BAA and whether they were for general fund purposes or Ed fund or combinations. If you'd find that helpful. I'll just respond to say it's really not necessary. I just needed to have my memory refreshed and I appreciate that. And the Burlington example is an excellent example to refresh my memory. Thank you. So we also, we do have a couple of other items that I believe are part of the BAA related to flexible pathways and adult basic ed and special services I did see in here somewhere. Are you prepared to talk about those. It's BAA related, but right below in the reversion. Yeah, section of the presentation you can see that section B504.1 flexible pathways. Again, when Kathy and the accounting team closed the books they took a look at whether or not there were any outstanding purchase order obligations. It was related for a sub grant obligations, and then that was the request to carry over a request of 1.1 million. And then the difference was 1.5 that's getting reverted back to the fund. I'm just looking at this list and it looks like six a reversion of 63,000 to adult basic ed, 71, 72,000 to educational services and 1011,000 for flexible pathways. Is that it's one of the things I was asked asked about something that that's not ringing a bell to me but if that's something that we can take a action item we can look into that this this is the the reversion the ed fund reversion that came right from the carry over memo that we submitted to finance and management. Okay. A little bit of a complicated document to go through I apologize for my own confusion here. I'm going to take a an action item and research that and get right back to you. Right. One of the reasons I asked about the adult basic education is I'm seeing a reversion here, but I, and I'm not sure which fund that comes from. I think I'm not sure which one it came from, but I'm also hearing that the independent adult basic ed groups are really financially so I wasn't sure where that fit in. If either of you know if you either of you know where we stand with that. It's not ringing any bells for me at the moment but Fred, any, I believe adult basic ed is adult education and literacy as part of the general fund I think that was taken out of the fund a year to probably two years ago maybe three memory that's my memory as well. I'm not sure if it's on what you're what you have up your build the general fund part of what we did for reversions and carry forwards. But when I look at when I look on that. It would be 504 with education adult education and literacy, we're carrying forward almost $162,000 reverting six, roughly 63,500, which I believe is the number you put out there chair with. Okay, yeah. And do you know anything that you have any thoughts on on the, the centers that are struggling financially where this fits in with that or I do not know. And the education services. What is what is that. It's, I'm looking at it it's it's here again again that's that's general fund again I'm on I'm on the initial memo just so you know bill where what I'm looking at the one inch one was sent to Commissioner Greshas. And that's, there's section B 501 of that was education services and, and that has a carry forward of almost just over 275,000 and reversion just over 20,000. Okay, I don't, I don't know any more about, well, there's another, there's another section to this page. There's almost 45,000 for salaries and benefits for staff for your staff. I don't know this is not my area of expertise I don't know the answer to that. I think so we'll have to get back to you on because I did not put this document that I'm looking at together. And I know very little about the side of the world. Yeah, am I also understand there's a whole other VAA document coming did I hear that an updated document. So, chair web, it's bill I apologize to the you and the committee I had only submitted for testimony the Ed fund portion of the the reversion. Okay, that that's what we were talking about today as it related to CTE. Rest assured that we will submit as part of our budget book, all of the reversion so you will be able to see what your look apparently looking at which is the memo that we sent to finance and management on eight for which would include general fund reversions carry forwards, as well as Ed fund as well as special funds. And we can dig into the details at that time. Sounds good represent James did I miss you or is that a new hand or an old hand as we would call it. Old hand. Okay. Okay. Time are we 56. Do we have our folks from his Scott far in the room yet. So, your web ID to Ruth, and also Jay, and I believe that they will be joining us at the top of the hour also. Okay. Well, I don't, we can just take that. Take a five minute break and we'll come back. So we can just go on a, on a rest.