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School Finance Boot Camp 2009


Counts/Enrollment. Headcount October 1. Basic v. budget enrollment ... Two choices: pay more per student or count students at value greater than 1 ... – PowerPoint PPT presentation

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Title: School Finance Boot Camp 2009

School Finance Boot Camp2009
  • Craig Hansel, Chief Financial Officer, Ankeny
  • Galen Howsare, Vice President, Hawkeye Community

  • Introductions
  • Housekeeping breaks/restrooms, etc.
  • Table talk
  • What do you expect?
  • What are the burning questions you need to have
    answered before you leave?
  • Ground rules
  • No dumb questions
  • Please interrupt!

Packet Contents
  • Basic school finance overview
  • Property tax basics
  • Topics in school finance
  • Counts (who, where, when)
  • Allowable growth
  • On-time funding
  • Budget guarantee
  • Special education
  • Instructional support levy
  • Spending authority

Agenda continued
  • Topics in school finance continued
  • Financial Health Ratios
  • Facility and other related levies
  • Categorical Funds
  • Finding and Saving money
  • Fiduciary Responsibility
  • Check for Understanding
  • Summary and reflection
  • Evaluation

School Finance Basics
School Finance - Background
  • Dillons rule
  • School districts only have those powers expressly
    authorized by the Code of Iowa
  • Home rule
  • Cities and counties can do anything not expressly

School Finance - Background
  • The Bright Line in School Finance
  • Educational program expenditures are funded and
    equalized by the state foundation formula.
  • Facility expenditures are not under the finance
    formula and may not be used for educational
    program expenditures (and vice versa).

School Finance - Background
  • The school foundation formula relies on two
    sources of revenue
  • State General Fund appropriations
  • Locally raised property taxes

School Aid - Basics
  • Purpose of the foundation formula
  • Code of Iowa, 257.31
  • equalize educational opportunity, to provide
    good education for all children of Iowa, to
    provide property tax relief, decrease the
    percentage of school costs paid from property
    taxes, and to provide reasonable control of
    school costs.

School Aid - Basics
  • Foundation formula - ceiling vs. floor
  • The foundation formula results in a maximum
    expenditure per pupil and therefore a maximum
    amount a district can raise and spend (note not
    every district has the same ceiling)
  • Other states school aid formulas have created a
    minimum spending per pupil
  • This has led to lawsuits nationwide
  • Iowas Constitution does not guarantee
    educational equity

Operation of Foundation Formula
  • Three components
  • Uniform Levy - Property tax levy of 5.40 per
    thousand of taxable valuation
  • State Foundation Percentage - Amount the state
    pays in excess of 5.40 - varies by district
    (87.5 of cost per pupil)
  • Additional Levy - Property tax levy which funds
    the difference between the Combined District Cost
    and the sum of the Uniform Levy and the State
    Foundation Percentage

Operation of Foundation Formula
Operation of Foundation Formula
  • Two factors affecting district Regular Program
  • 1. Enrollment - increases or decreases in
    enrollment affect district budgets
  • 2. Combined district cost changes (Allowable
  • Changes in growth in valuations - uniform levy
    rate (5.40) or foundation percentage have no
    effect on Regular Program

School Aid - Basics
  • Basic Calculations - District Costs
  • Regular Program District Cost - budget enrollment
    times district cost per pupil. 608.4 students x
    5,546 3,374,186
  • Combined District Cost - sum of Regular Program
    plus special education, ELL, media services.
  • What happens if less is spent? Carries forward
    as unspent budget authority. Can be used in
    future (one-time).

Spending Authority
  • Schools must keep two sets of books
  • Normal Fund Balance set of books (think audit).
  • Spending Authority set of books
  • What controls school district spending cash or
    spending authority?
  • Both are important, but spending authority is

Which scenario is best for Iowa school districts
  • Legislature sets 4 percent allowable growth 18
    months in advance and due to low state revenues,
    an across-the-board cut reduces state aid, or
  • Legislature sets 2 percent allowable growth 18
    months in advance and promises to increase it
    mid-year should state revenues exceed
    expectations, or
  • Legislature waits to set allowable growth until
    revenues are known - 6 months before the start of
    the fiscal year.

  • Any questions before we transition into Iowas
    property tax system???

Understanding Property Taxes
  • Handout Chapter of New School Finance Manual
    Property Taxes
  • Taxing authorities
  • Taxing districts
  • Basic equation
  • Rate x Value Taxes due
  • Tax rates
  • Expressed in dollars per thousand

Which is lower tax rate?
  • 7.57 per 100 of taxable value
  • or
  • 12.50 per 1,000 of taxable value

Understanding Property Taxes
  • Property Valuation
  • Assessed value
  • Classes of property
  • Residential
  • Agricultural
  • Commercial/Industrial
  • Gas and Electric
  • Railroad
  • Market value
  • Productivity value
  • Equalization
  • Taxable value
  • Rollbacks
  • Credits

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Understanding Property Taxes
  •   Computing school taxes paid on an individual
    property can be reduced to the following steps
  •  Taking the assessed value, multiply by the
    rollback percentage which results in the taxable
  • Taking the taxable value, divide by 1,000 and
    multiply by the school tax rate to get the school
    taxes due without homestead credit
  • Taking the homestead credit, divide by 1,000 and
    multiply by the school tax rate to get dollars of
    homestead credit
  • Taking the taxes due without homestead credit,
    subtracting the dollars of homestead credit to
    the get the net school taxes due.

Sample Calculation
  • Home with assessed value 100,000
  • Actual Rollback (2010-11) 46.9094
  • District Tax Rate 14.55 per 1,000
  • Homestead Credit on first 4,850 of taxable value
  • 1.    100,000 x .469094 46,909 (taxable value)
  • 2.     40,909/1000 14.55 595.23 (school taxes
    due without homestead credit)
  • 3.      4,850/100014.55 70.57 (dollars of
    homestead credit if fully funded)
  • 4.      595.23-70.57 524.66 net school taxes

Exercise 1
  • Figuring your property taxes

Understanding Property Taxes
  • Property valuation characteristic of school
    districts (why we care)
  • Property Rich
  • Property Poor
  • How is it calculated?
  • Total Property Valuation / Enrollment
  • Interaction
  • High value lower property tax rate
  • Low value higher property tax rate

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Understanding Property Taxes
  • Tax Increment Financing
  • Municipalities define an economic development
    need could be business, residential, or city
  • TIF freezes a property tax base for length of
    the TIF (all recent TIFs sunset)
  • Taxes applied to all growth (increment) in the
    area pay for economic development improvements or
    provide revenue stream to municipalities

Understanding Property Taxes
  • Tax Increment Financing School Impact
  • Costs the state 36 million last year to pay for
    loss of taxes generated by 5.40 levy (looks
    like increased school funding)
  • Shifts taxes to other property tax payers in the
    district since TIF taxes on the increment go to
    the city (management, cash reserve, instructional
    support and additional levies)
  • Loss of revenue to districts with capped levies
    (PERL levy or levies capped by either board
    promise or politics)
  • Debt levy is exempt and PPEL levy may be exempt

Property Taxes what can you do?
  • Follow legislation and tell your districts
  • Lobby against eroding the property tax base.
  • Lobby for school district participation and
    accountability in the TIF process.
  • Explain school district limits on authority (the
    state made you do it).
  • Point out the difference between property tax
    relief and real school spending increases within
    the funding formula.

  • Questions about taxes before we go into the
    detailed topics in Iowa school finance???

Detailed Topics in School Finance
  • Why important?
  • Pupil-driven formula
  • Each enrollment category has associated revenue
  • Determines total spending authority
  • Terminology
  • Regular program
  • Weighted enrollment

  • Headcount October 1
  • Basic v. budget enrollment
  • Always use prior year enrollment for setting
  • Special education weightings
  • Levels
  • Weightings
  • Supplementary weightings
  • English Language Learners ELL
  • At-risk
  • Pre-school
  • Senior Year Plus

School Finance - Weightings
  • Why Weight?
  • Some populations have higher costs than others.
    Two choices pay more per student or count
    students at value greater than 1
  • Special education has three weightings .72,
    1.21, 2.74 depending on severity
  • These are in addition to the 1.0 weight

Special Education
  • Revenue determined by weightings
  • Iowas system is unique
  • If you spend less than the weightings generate
    have to send back (gt10)
  • What happens if spend more?
  • Creates a deficit
  • Does not cause long term spending from regular
  • Deficits may be recouped from property taxes

Special Education
  • Are weightings sufficient?
  • No, special ed deficits growing statewide
  • Number of kids increasing
  • How solve
  • Adjusting weightings more state s
  • Adjust annually less sticker shock

  • Weighted enrollment
  • Budget enrollment
  • Supplementary weighting ELL
  • Supplementary weighting At-risk
  • Supplementary weighting PK, etc
  • Special ed weighting
  • 0.72 weight
  • 1.21 weight
  • 2.74 weight

  • Doing the math
  • Facts
  • October 1, 2009 headcount 672.6
  • Special Education
  • 6 Level I
  • 9 Level II
  • 4 Level III
  • Supplementary weighting 12.82
  • What is my weighted enrollment?

Enrollment Key Point
  • In preceding example, even though serving about
    672 children, the funding formula generated
    almost 712 children for the funding formula.
  • Why important? Remember the credit card analogy?
  • Our limit is being multiplied by 712 and not
    672. Thats 40 additional students.
  • Weighting of students provides additional dollars
    to cover their unique needs.

Allowable Growth
  • What is it?
  • Amount district cost per pupil may increase
  • Percent increase gt increase
  • Generates spending authority
  • Tells us how much our credit card limit can go up
  • Only Foundation Formula (General Fund)
  • What isnt it?
  • Doesnt differentiate funding sources
  • Doesnt guarantee budget increase

Allowable Growth
  • FY 2009 state cost per pupil
  • 5,546
  • Allowable growth rate for FY 2010
  • 4.0
  • FY 2010 state cost per pupil?

Allowable Growth
  • Basic Calculations - Allowable Growth
  • Last years minimum District Cost Per Pupil
    (e.g., 5,546)
  • Allowable Growth Rate 4.0
  • This years district cost per pupil growth
    5,546 x .04 221.84 (rounds to 222)
  • 5,546 222 5,768
  • If District Cost Per Pupil is higher than
    minimum, only get the fixed dollar - not 4.0.
    For example, 5,602 222 5,824
  • Not 5,602 x 4 5,826

Allowable Growth
  • Basic Calculations (cont.)
  • Differing District Costs Per Pupil
  • Slightly over 50 of districts have a cost per
    pupil above the minimum, although the deviation
    is less than 4.5.
  • Percentage differences will be reduced over time.

Allowable Growth
  • When is 4 allowable growth not 4?
  • Common perception is all districts receive 4
    increase in budgets.
  • FY 2004 2 allowable growth resulted in 32.4 M
    new money (1.4) of which 27.5 M was due to the
    budget guarantee.
  • FY 2005 2 allowable growth resulted in 39.2 M
    of new money (1.7), of which 31.1 M was due to
    the budget guarantee.
  • FY 2006 4 allowable growth resulted in 71.7 M
    of new money (3.0), of which 18.8 M was due to
    the budget guarantee.
  • FY 2007 4 allowable growth resulted in 88.3 M
    of new money (3.7), of which 18.8 M was due to
    the budget guarantee.

Exercise 2
  • Allowable Growth

On-time Funding
  • Basic Calculations - On Time Funding
  • Principle - Districts with increasing enrollment
    have a way of capturing growth. Due to a year
    delay in enrollment count in the formula -
    districts with increasing enrollment have
  • Calculation

On-time Funding
  • Exercise 3

Allowable Growth
  • Basic Calculations - Budget Guarantee
  • Principle Districts receive what they received
    in the prior year for the Regular Program Budget
    regardless of enrollment changes.
  • Base Calculation

Budget Guarantee Phase-out
  • Legislature phasing out the 100 Budget
    Guarantee beginning in FY 2005 and completely
    phased out by FY 2014.
  • Created two alternate calculations
  • Scale Down calculation
  • 101 calculation
  • Not a choice, automatically get greatest of the
    two calculations.

Districts Receive
  • If a district is eligible for some form of
    Budget Guarantee in FY 2005 or thereafter
  • Greater of scale down v. 101 option

Big Picture
  • Scale down calculation was created to bring those
    with a lot of budget guarantee down slowly (soft
  • The 101 calculation gives an additional year
    when enrollment declines.
  • Relationship between allowable growth and budget
    guarantee Enrollment lost greater than
    allowable growth rate less guarantee.

Policy Implications
  • Districts must plan and forecast into the future!
  • Will result in decreases in budgets from one year
    to next especially coupled with low allowable
  • How do you plan?

Exercise 4
  • Figure New Money

Instructional Support Levy (ISL)
  • Local levy to increase regular program district
    cost per pupil
  • Two questions
  • How much do you want to increase (max 10)?
  • How are you going to fund (property tax, income

Instructional Support Levy (ISL)
  • How do we get it approved?
  • Board action for up to five years
  • Subject to reverse referendum 30 of voters in
    last board election or 100 signatures whichever
    is greater
  • Voter-approved for up to ten years
  • Simple majority vote
  • Series of board actions and resolutions
  • Must be approved and in budget by April 15 work
    backwards to get timelines late January or
    early February is latest can start
  • Be attentive to special election date limitations

Instructional Support Levy (ISL)
  • Uses
  • Any General Fund purpose except cant supplant
  • Dropout prevention
  • Talented and Gifted
  • Physical plant and equipment levy (PPEL) uses
  • Management levy uses
  • Specifically prohibits under any circumstances,
    use to offset
  • Special education deficits
  • May be more restrictive in use, but not less
  • Check with auditor in advance

Instructional Support Levy (ISL)
  • Funding
  • Property tax not rate limited limited on
    amount of expenditure
  • Income surtax surtax on state income tax
    maximum combined surtax rate of 20
  • State aid frozen 14 million annually, thus
    prorated. Current shortfall is 46 million.
  • Split statewide 51 property tax, 41 income
    surtax, 8 state aid

Instructional Support Levy (ISL)
  • Who has it?
  • 339 of 362 districts have it in place
  • Generates 180 million
  • 80 of districts generate full 10
  • Increased use of income surtax
  • 284 out of 339 have the surtax
  • Average surtax is 6 to 7
  • Lightens load of property tax

New Special Elections Law
  • Any questions before we move on to spending

Big Picture Spending Authority
  • Schools have to keep two sets of books
  • Normal fund accounting set of books (think Audit
    or Certified Annual Report)
  • Spending authority set of books (think credit
    card balance)

Spending Authority
  • Two key concepts
  • Spending authority
  • Is the maximum a district could spend in a year
    if it chose
  • Unspent balance (unspent budget authority)
  • Is the difference between a districts total
    spending authority for a year and what they
    actually spent

Spending Authority
  • Concept
  • State gives each child a credit card with 5,768
    for FY 2010
  • The funding formula decides the mix of property
    tax and state aid to pay the bill
  • If spend less, carries forward and added to next
    years credit card

Spending Authority
  • Spending authority is the sum of
  • Combined District Cost
    (property tax and state aid)
  • Miscellaneous income anything not above
  • Unspent balance from previous years
  • Why important?
  • Districts cannot exceed spending authority
  • Not a measure of cash
  • Why allow districts to carry forward unused
    spending authority?

Building Blocks of Spending Authority
Total Spending Authority Total Certified Budget
Another Way of Looking at SpendingAuthority
Unspent Balance vs. Cash
Financial Health Indicators
  • What are they?
  • Research based financial ratios
  • Assesses different aspects of a Districts
    General Fund operations
  • Shows if trends are going up or down relative to
    what has happened
  • Good measurement tools for bondholders
  • When used together they are a reliable predictor
    of financial health for the year ahead

Financial Health Indicators
  • What they are not.
  • Are not useful without a context or benchmark
  • Use of single indicators for operational
    conclusions is not advised
  • Assesses only General Fund operations
  • They do not quantify managements future response
    to identified financial issues

Solvency Ratio
  • Packet refer to Health Report handout on
    Solvency Ratio page 11

Solvency Ratio Table Graph
Solvency Ratio - Purpose
Solvency Ratio - Application
  • Questions
  • Your district receives notice that state aid will
    be cut by 10 - reductions are impossible. What
    happens to your solvency ratio for the current
    fiscal year?
  • What does it mean for the upcoming fiscal year?

Facility Related Levies
  • Physical Plant and Equipment Levy (PPEL)
  • Debt levy
  • State Penny for School Infrastructure

Physical Plant and Equipment Levy
  • Two levies
  • Board approved PPEL maximum of 0.33 property
    tax approved annually by board (cannot borrow
  • Voter approved PPEL maximum of 1.34 property
    tax/income surtax approved by voters (50 simple
  • Maximum 10 years
  • Can borrow against property tax portion of
  • Must have at least 1 of property tax

Physical Plant and Equipment Levy
  • Allowable uses
  • Purchase grounds, construct sidewalks, roadways,
    athletic fields, lighting, and demolition work
  • Construction of schoolhouses or buildings
  • Purchase, lease or lease-purchase of buildings or
    single unit of equipment or technology gt 500
  • Repair/remodel/reconstruct facilities
  • Transportation equipment
  • See Iowa Code Section 298.23 for full details

Debt Levy
  • Voter approved levy for construction and
    renovation of school buildings, sites and other
    school facilities
  • Two ballot measures
  • One-time election if want to go from 2.70 to
  • Ballot language approving bond
  • Both require 60 super majority for approval

State Penny for School Infrastructure
  • Replaced the School Infrastructure Local Option
    Tax with State Penny effective July 1, 2008
  • Sunset 12/31/2029
  • Need a Revenue Purpose Statement vote prior to
    expiration of existing SILO ballot OR if district
    wants to borrow against time period between
    expiration and 12/31/2029
  • District election rather than county election.
  • 50 plus one simple majority to pass

State Penny for School Infrastructure
  • Current Revenue Purpose Statement or ballot is
    valid until expired or replaced
  • Law requires lowering certain levies if a RPS is
    not approved
  • Debt
  • Voted and Board PPEL
  • PERL
  • Schoolhouse Levy
  • Once levies are reduced, revenue can be used for
    any lawful purpose

State Penny for Infrastructure
  • Allowable uses
  • Original ballot language is binding until
    replaced by a Revenue Purpose Statement vote
  • Any permissible debt levy use
  • Payment of bonds either new or old property tax
  • Can borrow against proceeds

State Penny for School Infrastructure
  • Full per pupil equity by 2014 after expiration of
    all grandfathered counties
  • Distributed monthly reconciliation payment in
  • So, how does this help my General Fund?
  • Cannot spend on direct General Fund purposes
    except those authorized by Code (buses,
    technology, etc.)
  • Can use to reduce General Fund expenditures for
    example replace HVAC system with geothermal
    savings in natural gas and electricity accrue to
    General Fund but costs are paid through State

State Penny for School Infrastructure Other Issues
  • Certificate of Need required for using
    supplemental funds for districts below 250
    enrollment or 100 in high school.
  • State Penny revenue must be on hand to lower debt
    cant anticipate next years revenue

Other Levies Available to Districts
  • Management levy
  • Levy amount determined annually by the board for
    following purposes
  • Unemployment benefits
  • Liability insurance/judgments/settlements
  • Early retirement benefits
  • Dollars levied go to Management Fund not General

Other Levies Available to Districts
  • Cash reserve levy
  • Levy amount determined annually by the board for
    cash flow purposes
  • Used to fund spending authority but does not
    create spending authority
  • Limitation total cash reserves cant exceed 25
    of expenditures for the prior fiscal year
    (changes to 20 for FY2013)

School Aid Formula Understanding the System
  • Remember

School Aid Formula Understanding the System
  • Observations
  • The foundation formula provides student equity on
    the instruction side of the equation
  • The foundation formula provides some taxpayer
  • The additional levy causes the most taxpayer
    inequity for the foundation formula

School Aid Formula Understanding the System
  • Is this all the taxpayer inequity?
  • Instruction side - ISL
  • Facilities
  • PPEL Debt service
  • PERL
  • Even though rate limited, because property taxes
    are not equalized, rates may be higher than
    otherwise would be the case
  • Other
  • Cash reserve levy
  • TIF

School Aid Formula Understanding the System
  • Student inequity
  • Regular program - Differing costs per pupil
    (about 4)
  • Facilities
  • Debt service, PPEL and PERL generate
    approximately six times the amount in the
    property richest district as property poorest

School Aid Formula Understanding the System
  • Helping make sense of all this
  • IASB Finance Website Tools
  • DE Finance Website Tools

Categorical Funds
  • Appropriations from the State
  • Strings must spend a certain way and account
    for the spending and report
  • Outside of bargaining
  • Dont tend to increase with inflation

Categorical Funds Examples
  • Teacher Compensation Supplement
  • Basic allocation
  • Professional development
  • Professional development Core Curriculum
  • Gifted and Talented
  • All Title Programs
  • Grants
  • Part B ARRA Monies

10 ATB Cut
  • Set the expectation and keep it
  • Minimize any negative effect on student learning
  • Minimize any negative effect on student academic
  • Be sustainable long-term
  • Be based on realistic savings estimates /
  • Be careful about using one-time sources of money
    for ongoing expenditures
  • Maximize the use of non-general funds resources
    for qualified expenditures
  • Maintain flexibility with all program
    modifications to adjust to student needs

Where to look for
  • Title I (Reading and Math) carve out portion of
    regular staff development for Title 1 teachers
  • Special Education TAG
  • Early Childhood Intervention
    Class Size - State federal (K-3) Title V
  • Grants

Where to look for
  • Vocational Education
  • Instructional Support Levy (board or vote)
  • PERL max 13.5 cents / 1,000
  • At-Risk prevention allowable growth (requires
    approved plan and SBRC request)

Where to look for
  • Alter your schedules
  • Monitor class sizes
  • Supplemental weighting for Dual credit courses
  • Early Outs (explain to parents it cannot be
    perceived as time off for teachers)
  • Late starts? Is this easier on

Free up General Fund
  • Use of State Penny PPEL buses,
    equipment, lease-purchases above 500
  • Use of management fund property, casualty
    loss insurance or early retirement
  • Review Master Contract
  • Make energy efficiency improvements
    w/energy bank loans
  • Participate in pooled purchasing

Four Questions
  • Why do we have enough money to pave the parking
    lot but cant pay teachers?
  • Why cant we just levy whatever we need to
    support the school?
  • Why dont schools become more efficient?
  • Why dont property taxes ever decrease?

Three Steps to Fiduciary Responsibility
  • Crafting Policy to Guide Fiscal Planning
  • Crafting Policy to Safeguard Fiscal Condition
  • Monitoring Fiscal Management
  • Source Carver Guide 3

Fiscal Planning-Budget
  • Certified Budget (April) legal requirement
    that sets maximum spending limits and property
    tax rates
  • Line-item Budget (August-October) management
    uses to allocate dollars to individual accounts
    in line with board expectations/success criteria
  • Board Budget-Typically higher level reporting by
    function, location or object summaries
  • Source Carver Guide 3

Board Member Responsibility
  • Board members are NOT budget managers and should
    not operate at the level of detail as the
    management staff.
  • You should not be selecting pens and toner
  • Exercise appropriate control so that the right
    things occur and the wrong things dont
  • Source Carver Guide 3

Financial Goal Considerations
  • What should be the relationship of revenues and
  • How are revenues and expenditures projected?
    (conservative-what does that mean?)
  • What are the right and wrong things for spending?
  • Where are contingency dollars (unallocated) in

Financial Goal Considerations
  • What are the targets for financial solvency
    ratio, unspent balance, fund balance, and other
    measures of financial health?
  • How much cash should be available?
  • Inter-fund loans?
  • Use of reserves?

Financial Goal Considerations
  • Projections (recommended 3-5 years)
  • Use informed instinct or (Best/Worse Case)
  • Keep track of assumptions that match projection
  • Enrollment
  • Revenue and expenditures
  • Spending Authority
  • Fund Balance
  • Others?????

Ummm, lets see! CIETCno audit committee, no
code of ethics, poor Internal controls, poor tone
of control set by executives, reasonableness???,
no fiduciary monitoring by boardWOW! ENRON,
WORLDCOM, Martha, Ramona, move over!!!
Dont let your name or district be added to this
list. Start NOW to begin implementing the best
practices from the Sarbanes-Oxley Act of 2002 and
other professional organizations.
School Aid - Web Resources
  • IASB
  • Dept. of Education
  • Legislature - bills, amendments, etc.
  • Legislative Fiscal Bureau http//staffweb.legis.
  • Dept. of Revenue and Finance

  • Lets do the evaluation right now!!!

Please fill out open-ended evaluation on table
  • Thanks for coming have a great rest of the
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