UPDATE 5/30 – I’ve received updated general ledger information which shows three additional charges in this current fiscal year FY’24, bringing the total to $53,700 paid out of ESSER grant money, and $97,050 paid out of general fund 10 reserves (carryover from last year as per the specific budget resolution). No change to the conclusions in what I wrote below – Ken Witt lied to council about sales tax money being used for this.
For the current school year, the district implemented the Capturing Kids Hearts program, a social-emotional learning tool. People following this matter closely might be curious where the money is coming from, as in Ken Witt’s presentation to City Council on 5/16, he highlighted this as how sales tax money is spent on ‘innovation’ in the current fiscal year (’23-24 school year):
Another slide from his presentation showed the district was spending $80,000 on this innovation aspect in FY24 (when asked about the ‘other’, he said there currently are no examples of that nor have there ever been):
Just to be perfectly clear, his presentation to council was solely on how sales tax money is being spent by the district. So $80k on this Capturing Kids Hearts program could probably be considered an OK expense for that ‘innovative programing’ category of sales tax money expenses.
Except it wasn’t.
Sales tax money goes directly into the General Fund, which is fund 10. So when reviewing expenses, based on Ken Witt’s statement one would expect all Capturing Kids Hearts expenses to be charged to that fund. When reviewing the general ledger though (my data is only current as of 4/11, it’s possible new charges have been added), we see that $5,610 was spent on food service (for training events, presumably):
Then, $8,000 was spent from the general fund on software. That’s it for charges which could be tied to sales tax money. But that’s not the extent of charges related to this program. The bulk of the cost of Capturing Kids Hearts this year, $53,700 was paid for with ESSER grant money (aka, Federal Covid Relief funds). NOT sales tax money. Note fund ’22’ below (designated purpose grants), and grant number 4414 (the specific grant):
In other words, Ken Witt was not being truthful when he told City Council the district was spending $80k of sales tax money this year on innovation programs, of which only Captured Kids Hearts was named.
So for the current FY’24, where Witt says we’re spending $80,000 in sales tax money on Capturing Kids Hearts, at most we’ve only spent $13,610 – the rest came from a federal grant. But even that $13,610 is called into question when you look at the specific budget resolution passed for FY’24. This resolution authorizes expenditure of fund balances for specific purposes – or to word it differently, spending our reserve fund. The specific budget resolution for the current fiscal year, FY’24, authorizes spending $100,000 from our reserve fund – NOT sales tax – on Capturing Kids Hearts:
I mentioned my general ledger data is only current as of 4/11/2024 – new charges may have been added since. If that’s the case, and more than $13,610 has been spent, just keep in mind that the board authorized $100,000 of reserve funds to be spent on this program, so the district would have to exceed $100,000 in charges, to fund 10, in the current fiscal year for Ken Witt to be make the argument that the district is using any sales tax money on that program for this year.
If you’d like to view the invoices for details on the money paid to Capturing Kids Hearts, you can view them here (provided via CORA).
Looking at the previous fiscal year, FY’23 (school year ’22-23), we see when the district first paid Capturing Kids Hearts for the program, a $108,500 charge in June. This was charged to fund 10, the general fund, so it could be argued that the district used sales tax money in the previous fiscal year to pay for Capturing Kids Hearts.
So, the facts do not support Ken Witt’s claim that the district is spending sales tax money on Capturing Kids Hearts in the current fiscal year.