The Spring ISD Board of Trustees met at 7 p.m. on Tuesday, June 13, in person, and streamed via video conferencing, to address items on the agenda. President Justine Durant called the meeting to order. The Westfield Mustang Army JROTC led the presentation of colors, with Cadet Capt. Nayeli Collazo leading the pledges to the flags and carrying the U.S. Flag. Carrying the Texas Flag was Cadet Sgt. 1st Class Natally Gutierrez. The Left Rifle Guard was Cadet Pvt. 1st Class Angie Martinez. The Right Rifle Guard was Cadet 1st Lt. Desiree Siti. The Westfield Mustang Army JROTC is led by Lt. Col. Jacqueline Guillory.

Since January 1984, the Board has recognized students and staff for major accomplishments beyond the District with Points of Pride awards. ABCD awards are presented to individuals or groups that go Above and Beyond the Call of Duty.

Points of Pride, ABCD Awards and Spotlights

Spotlight – Asian American Pacific Islander Month

The Board began with a Spotlight recognition honoring the work of students who took part last month in Spring ISD’s first official Asian American & Pacific Islander Heritage Month program. Spring ISD’s contest this year recognized writing, art and oratory skills from students from across the district.

Individual and group winners were named at the elementary and secondary levels, and students had an opportunity to present their work during a special districtwide celebration and awards ceremony on May 30.

The Board welcomed several of this year’s first place district winners who attended the board meeting together with their families.

• K-2 Individual Winner: Annamaria Busti (McNabb Elementary)

• Grade 3-5 Individual Winner: Jasmine Rodriguez (Eickenroht Elementary)

• Grade 3-5 Winning Team Representatives: Camila Oviedo and Giselle Balderas (Link Elementary)

• Grade 6-8 Individual Winner: Kaysie Burnett (Bailey Middle School)

Read more, and view a full list of district winners, on the Spring ISD News Blog.

Point of Pride – 2023 Jacobs Teen Innovation Challenge

Next, the Board recognized the Dueitt Middle School students who were named finalists in the 2023 Jacobs Teen Innovation Challenge, a global studies project where students have the opportunity to create solutions to local and global problems. The group – one of three from Spring ISD that took part in the contest, including two from Dueitt and one from Bailey Middle School – competed through a digital submission process along with teams from Australia, Canada, Mexico, the U.S., and elsewhere. 

The Dueitt Middle School team learned just before the end of the school year that their project, on the topic of “Clean Water and Sanitation,” was selected as one of just 20 finalists for 2023. More than 2,900 students from 18 countries participated this year.

Point of Pride recognitions were given to the three student finalists: Chace Abron, Juan Negrete, and Oscar Rodriguez. All three are headed from Dueitt into high school in the fall, with Abron attending Dekaney High School, Negrete attending Spring High School, and Rodriguez attending Spring Early College Academy.

The finalist team from Dueitt has also been invited to share their research during a summer symposium and networking summit at Johns Hopkins University, sponsored by Community Catalyst Partners and the International Studies Schools Network (ISSN).

In addition to thanking parents and families for their support, special thanks was also offered to Dueitt Middle School Teen Innovation Coach Dwana Hughes and Principal Kimberly Dussette. G/T Specialist Christopher Sosa also was honored for his leadership in the challenge.

Point of Pride – Dekaney High School Band Fischoff Contest Winners

The Board continued by recognizing Dekaney High School’s Halcyon Saxophone Quartet, whose members took home a bronze award at the 2023 Fischoff National Chamber Music Competition, held at the University of Notre Dame in May.

The quartet’s members who competed in the competition included rising seniors Joshua Allen, Diego Chapela-Perez, and Angel Sanchez, together with Dekaney Class of 2023 graduate Taylen Henry.

The annual competition dates back to 1973, when Joseph E. Fischoff, together with fellow members of the South Bend Chamber Music Society, sought an innovative way to encourage young people to pursue the study and performance of chamber music.

Starting with just six ensembles participating in the first year, the event has grown over the past half-century into a premiere gathering on a global scale, representing states across the U.S. as well as more than 20 countries worldwide.

The Fischoff Competition has grown to become the largest and longest-running chamber music competition in the nation, with a reputation for hosting some of the finest student musicians in the world. By helping inspire and nurture a passion in students for the fine craft of chamber music, the event has helped launch professional careers, while enhancing the lives and educations of thousands of student musicians.

Along with the quartet’s members, special congratulations also went out to Dekaney High School Head Band Director Chase Giddings and Assistant Director of Bands Abraham Nuñez, who brings his own experience as a professional saxophone player to bear in his work coaching the Dekaney student quartet.

Point of Pride – Best Communities for Music Education

The Board celebrated the news that, for the 10th consecutive year, Spring ISD had been named among the country’s Best Communities for Music Education by the NAMM Foundation, the philanthropic arm of the National Association of Music Merchants.

Now in its 24th year, the award honors districts for their achievements in providing access to a quality music education for all students. In vying for the Best Communities designation, districts answer detailed questions about their arts program funding, graduation requirements, music class participation, instruction time, facilities, support for the music program and community music-making programs. Responses are verified and reviewed by the University of Kansas’ Music Research Institute.

Two members of this year’s Spring High School graduating class were also on hand to share about their experiences as student musicians in Spring ISD – Reyna Bullard and Zaniah Wheeler.

Prior to Spring High School, both Bullard and Wheeler attended Twin Creeks Middle School and spoke about how much they had each been impacted by studying there with Twin Creeks Director of Bands Carley Hood.

Bullard, who served as Spring High School’s band president her senior year as well as president of the school’s National Honor Society chapter, said that Hood had also encouraged her to expand her musicianship by taking up the bass clarinet, which challenged Bullard to extend herself beyond her comfort zone and find success in new areas.

“Thank you, Spring ISD, for finding these amazing people who are so passionate to teach music and help students grow,” Bullard told the trustees. “Thank you, Spring ISD, for creating these environments where music can be learned and appreciated by students and teachers alike.”

Wheeler, who was this year’s Spring High School valedictorian as well as a former head drum major for the school’s band, spoke about how her music classes had helped her be successful not just as a musician, but across the curriculum and in other areas of her life.

“If you look within the community, this is a story that can be told hundreds of times with various students and educators, because Spring ISD’s music education is overwhelmingly impactful,” Wheeler said. “It touches many people within our district and stands out to those outside of it. We have created a thriving community that inspires and focuses on giving back, and one that we should all be incredibly proud of.”

Special thanks and congratulations went out to Director of Performing and Visual Arts Dr. Joe Clark and Assistant Director of Performing and Visual Arts David Landgrebe.

Read more.

Spotlight – Spring High Softball Coach Julie Wyrick

Following on the heels of this year’s softball postseason, the Board recognized Spring High School Girls Softball Coach Julie Wyrick.

As of the 2022-23 school year, Coach Wyrick has won more than 500 games at Spring High School and more than 600 games over her coaching career. In addition, this season, the Lady Lions Softball Team won their district championship round and advanced to the UIL 6A Regional Quarterfinals, building to an impressive in-district 88-0 winning streak.

In addition, Coach Wyrick was also named 14-6A District Coach of the Year during the Spring ISD Athletics Department’s LIFTY’s award ceremony hosted in May.

The Board had previously approved the naming of the Spring High School softball field “The Julie Wyrick Softball Field,” and the commemorative plaque designed for the newly named facility was unveiled during the meeting on Tuesday. The plaque honors Wyrick for her winning record as well as her “20-plus years of Coaching and Teaching at Spring High School.”

Plans are underway to mount the plaque at the field during a special ceremony in the fall.

Wyrick thanked the trustees and pointed to her students – several of whom attended the meeting to cheer on their coach – as the future of the program and the reason she does what she does.

“Without you all,” she said, “none of this happens.”

Spotlight – Dr. Berky Hernandez-Owolabi, Bammel Elementary School (Diana Garcia Marion Award)

Trustees also honored Bammel Elementary School Principal Dr. Berky Hernandez-Owolabi, who was recently awarded the Diana Garcia Marion Award by the Suburban Houston Association of Bilingual Educators (SHABE).

The award has been presented annually since 2001 to an individual who has made an outstanding impact on the education of emergent bilingual students in the Greater Houston region. Hernandez-Owolabi has exemplified leadership throughout her career in education, including her work as a bilingual teacher, assistant principal, principal and district administrator.

She has built an excellent reputation around the Houston area for being a highly effective leader with emergent bilingual students and other student populations, and in Spring ISD, her transformational leadership skills have made big impacts on campuses. Last year, she led Bammel Elementary in receiving a ‘B’ rating from TEA. She has served on the SHABE board for the past 19 years and has led the planning of the group’s annual banquet honoring area teachers. 

As noted by SHABE, Hernandez-Owolabi’s parents are of Dominican and Cuban descent, and moved to the United States seeking opportunities for themselves and their family. She was the first in her family to attain a bachelor’s degree and went on to become a bilingual elementary teacher, and later an assistant principal and principal, taking graduate classes in her free time to earn her master’s and doctorate degrees.

After 29 years in education, Hernandez-Owolabi is retiring this year as principal of Bammel Elementary.

Point of Pride – Antoinette Clark (2023 TEPSAN of the Year)

Finally, the Board recognized Anderson Elementary School Assistant Principal Antoinette Clark, who was named TEPSAN of the Year for Region 4 by the Texas Elementary Principals and Supervisors Association (TEPSA).

Each year, members from each TEPSA region honor a colleague for their outstanding service, and 20 school leaders from across the state were recently named TEPSANs of the Year for 2023. Honorees were formally recognized at the TEPSA Awards Celebration on Wednesday, June 7, at the Round Rock Kalahari Resort and Convention Center.

Recipients of the award must be committed to advancing the principalship and the TEPSA organization, as well as serving as a voice for Texas students.

TEPSA’s hallmark is “educational leaders learning with and from each other,” and the organization has served Texas prekindergarten through eighth grade school leaders since 1917. The group has more than 6,000 members who collectively direct the activities of more than 3 million Texas schoolchildren.

Superintendent's Report

Superintendent Dr. Lupita Hinojosa began her remarks by mentioning the district’s six graduation ceremonies, which took place June 1-3. More than 2000 Spring ISD students graduated. She then shared a video produced by the Communications Department that featured Thomas Saenz, a graduating senior from Carl Wunsche Sr. High School who is set to go to the Air Force Academy in the fall. 

She also shared a few other stories of students who graduated, including Zaniah Wheeler who was the valedictorian of her Spring High School class and will be attending the University of Chicago in the fall. In her speech at the graduation ceremony, Zaniah Wheeler said “We are not stereotypes based on opinions about the school we attended. We are people, with lessons to learn and a life to live. And most importantly, we are Spring.”

Dr. Hinojosa said that many of the board members and Senior Leadership Team members in attendance were struck by her words, as well.

“We are committed to making sure that every single student in Spring ISD has the best education, and that they stand tall and proud when they say ‘We are Spring,’ and we will continue to work tirelessly towards that,” Dr. Hinojosa said. 

She then mentioned the district’s Summer Reading Program, called Journey Into Reading. 

“[This program] gives students the opportunity to experience worlds and things that we wouldn't get to experience here at home,” she said. “Our children in Spring ISD have an online resource with over 6,000 titles on there.”

More information can be found at springisd.org/passport.

She concluded her remarks by mentioning next week’s Summer Leadership Institute, which is held for campus-based leaders. 

“The theme for our Leadership Institute – and for the rest of our school year – is the Power of You,” Dr. Hinojosa said. “The work that needs to be done is found within this district, within our families, our students, our educators. It's about you, the power within you.”

Trustees Remarks

At each regular board meeting, during Opening Remarks, each board member is given the opportunity to share information with those present.

Deborah Jensen
Position 1

Kelly P. Hodges
Position 2

Justine Durant
Position 3

Winford Adams Jr.
Position 4

Rhonda Newhouse
Position 5

Carmen Correa
Position 6

Natasha McDaniel
Position 7

Assistant Secretary Rhonda Newhouse began the remarks by talking about her experience attending the regional playoff games of the Spring High School girls softball team. Although the team did not advance, Newhouse said the team still played tremendously.

“We showed up and showed out. So hats off and congratulations to Spring High School,” she said.

Trustee Dr. Deborah Jensen then followed by sharing a few “bright spots” from around the district that she wanted to highlight.

First, she talked about the Science Olympiad event at Majors Elementary. 

“The one thing I really was amazed at was one little girl had created a macaroni bridge that they could not break,” Dr. Jensen said. “They had a series of weights that they kept putting on the bridge, and her bridge went to the maximum weight. So, we have kids that are budding engineers.”

She also discussed the Asian American and Pacific Islander Heritage Month program she attended, where students from across the district shared projects and work centered around the AAPI experience, as well as the Shark Tank event at Bailey Middle School, where students could present business ideas to community business leaders and get feedback. 

Vice President Winford Adams Jr. followed by congratulating Amari Jackson, a recent graduate of Spring High School, and Vice President Adams’ VINE mentee. He also recognized another individual, Charlotte Manning, who he had recommended years ago to join the district’s ACE Committee. After receiving her alternative certification to teach, she started teaching at Momentum High School. And earlier this year, she was named the Rookie Teacher of the Year.

President Justine Durant finished the Trustee Remarks by thanking her colleagues on staff for the extra efforts over the past month, between graduation ceremonies and end-of-year banquets, paired with the budgeting process for the 2023-2024 school year. She also thanked Ann Westbrooks, the district’s Chief Financial Officer, for her work in guiding the board through the budgeting process.

Updates

Governance Committee provides update

Trustee Dr. Deborah Jensen met in May, and discussed policy updates from the Texas Association of School Boards (TASB) as well as potential new policies on operating procedures. The district’s general counsel gave the committee a file of other districts and their procedures, which the committee will review and discuss at the next meeting.

The committee also discussed and is still reviewing advocacy issues in light of the recent Texas Legislature session. 

The committee is also considering a review of the Employee Excellence Awards and the way employees are selected and the criteria they need to meet for recognition.

Equity Committee provides update

Vice President Winford Adams, Jr. provided the update after the previous day’s committee meeting.

“We discussed a couple of issues, one being the upcoming summer professional development for our teachers in terms of the implicit bias training and the next stage of that training,” Adams said.

The committee also discussed an additional equity audit with Cambridge, with the most recent audit happening three years ago.

Community Engagement Committee provides update

Board Secretary Kelly P. Hodges explained that the committee has pulled together the feedback from the recent “Building Bridges with the Board” and “Table Talk” sessions, which were held to elicit honest and direct feedback from staff and Spring ISD families.

Much of the feedback has been addressed with a series of infographics that were created that were shared at the board meeting and will soon be available online. 

“We are committed to working with Dr. Hinojosa to ensure Spring ISD is the best place to learn, work and grow,” Hodges said. 

Hodges also mentioned that in the fall the committee will be working on creating a community of informed and empowered voters with the parents of Spring ISD students, and the committee is working on a collaboration and grant with Rice University to launch programs for voter education and registration in the district. 

The Audit Committee did not provide an update.

Action Items and Presentations

Board approves updates to the 2023-24 Student Code of Conduct

Chief Schools Officer Dr. Miguel Perez was joined by Office of School Leadership Assistant Superintendents Kimberly Fonteno, Dr. Hilarion Martinez, and Tracey Walker to review and approve the second iteration of the Spring ISD 2023-24 Student Code of Conduct.

The presenters recounted a recent listening tour that collected input from approximately 250 students, parents, counselors, teachers, principals, assistant principals and other district staff, who were asked to contribute their thoughts on key focus areas, including classroom and school discipline; discipline consequences; cell phone use in schools; behavior on buses; and vaping and e-cigarettes.

In addition, the School Leadership department replied to previous requests made by the trustees to provide more information in key areas related to the Code of Conduct, including bullying and cyberbullying, student dress codes and ID badge use, and the district’s discipline response protocols.

Regarding bullying, stakeholders who took part in the survey expressed a need for more detailed information and education for students, staff, and families regarding clear definitions of what bullying is and is not.

“It's going to be at the front of our Student Code of Conduct, to ensure that everyone knows exactly what it is,” Martinez said, “to ensure that people are clear on the consequences of this behavior.”

Fonteno discussed the results of an additional survey of incoming ninth grade students and their parents and guardians.

“They wanted clear guidelines on dress codes and ID badges,” Fonteno said, emphasizing the importance of the timely distribution of resources prior to the beginning of the school year, because, she explained, “we need to start school with all the resources and everything we need, so that we set the tone for what the expectations are going to be.”

Walker, meanwhile, discussed the ongoing development of the response protocols that would guide disciplinary responses across campuses, designed to offer the greatest amount of discretion possible to staff and administrators while at the same time ensuring an equitable approach to student discipline that treats all students with dignity and respect.

“We really want our leaders to be able to make decisions and have support in doing so,” Walker said. “However, we want them to be able to have something to use, to reference, and also collaborate with others as a guiding tool when they're making decisions.”

Parameters included in the response protocols would assist campus administrators by providing a range of appropriate disciplinary responses depending on individual circumstances, severity, and repeated behavior.

“It is not punitive, it is not ‘one-size fits all,’ but it does give someone who may be new to the role guidance and characteristics to look for when they're assigning discipline consequences, or they're looking for ways to address discipline,” Walker said.

Discussion also touched on upcoming professional development opportunities – like the Summer Leadership Institute – where district staff would continue to be engaged on the needs and requirements to ensure healthy learning environments for all. Walker said that district leaders would also continue involving and soliciting feedback from Spring ISD students.

“We will continue inviting all stakeholders to the table, throughout the process,” Walker said.

Board President Justine Durant spoke about the need to keep parents involved in the process and in the loop on policies that could impact their children, and Secretary Kelly P. Hodges noted the need to utilize a range of communication methods to get the word out – especially to families – about updates to the code of conduct.

“As we said, it's really about shaping a culture, rather than something punitive,” Hodges said. “It helps to have everybody – you know, a village – to help support that.”

In response to several trustee comments, Perez emphasized the need to integrate discipline with the district’s culturally responsive training and social-emotional learning initiatives, as well as the Positive Behavioral Interventions and Supports (PBIS) framework that encourages rewarding positive behavior in order to help shape expectations and the overall atmosphere on campuses.

Following the presentation and discussion, the Board voted to approve the updates to the 2023-24 Student Code of Conduct as approved by the administration.

2022 Bond Update

Trustees received a brief update from Purchasing Director Geralyn Mosely regarding the 2022 Bond process, including a current timeline overview of the district’s request for qualifications (RFQ) process for architectural services related to bond projects. Projects already in the pipeline include the new Spring High School campus and the district’s EPIC multi-use educational, performance and instructional facility. Additional quotes have also been requested on a range of early phase bond projects, including several smaller-scale projects, and the district expects to begin conducting architect interviews later in the summer.

Mosely explained that the timeline had been updated slightly to allow additional time to review details of the process, but that the administration still anticipates presenting several vetted architect recommendations to the Board in August for review and approval. To ensure transparency and oversight of the process, trustees requested an opportunity to review the candidate pool prior to starting the interview process, which they will also have the opportunity to observe.

Professional services RFQs – including for land surveying, geotechnical investigation, civil and traffic engineering, structural engineering, materials testing and others – are also currently being reviewed with a plan to present the Board with recommendations in August.

Superintendent Dr. Lupita Hinojosa told trustees that – in addition to regular briefings during board meetings – she would also continue submitting pertinent details to the Board as part of her own weekly report.

“We'll continue our weekly updates on our bond,” Hinojosa said, “so you'll have that continuously going with the timeline and where we are in the process.”

2023-2024 Budget Discussion

The Board also received an update on the district’s 2023-24 budget, which is currently in development and which trustees will vote on later in June.

Among the major topics of discussion were the upcoming “ESSER Cliff” coming in mid-2024, when federal support for school districts provided during the pandemic will be phased out. Due to inflation and rising costs, enrollment declines, lower average daily attendance numbers, and compensation increases in recent years, Spring ISD Chief Financial Officer Ann Westbrooks reminded the trustees that the district expects to face a $34 million budget deficit in 2024-25.

Steps are already being considered to address the deficit and bring costs down, but the work is challenging and will be ongoing, Westbrooks said.

“We're looking at this fiscal cliff, and making decisions and taking those steps that are necessary to avoid the fiscal cliff that's ahead of us as a result of our ESSER funds that are going away after the 2023-24 fiscal year,” Westbrooks said. “We have a $34 million deficit that we're working towards eradicating before we pass our 24-25 budget.”

A collaborative, cross-functional team has been meeting in recent months to explore ways to address the coming deficit, and Westbrooks offered trustees an update on some of the items that have been discussed by the group.

Methods to balance the budget ahead of 2024-25 include potential steps to increase revenue – such as increasing student enrollment and student attendance, reviewing student coding to ensure revenue maximization, and possibly holding a Voter Approved Tax Rate Election (VATRE) – as well as additional methods to decrease expenditures – including maximizing staffing efficiencies, decreasing some services, and maximizing federal funding where possible.

Among the proposed budget reductions for the 2024-25 school year was a reduction in the summer school budget to pre-COVID levels. Speaking on the topic of revamping summer school in 2024 to focus on a more targeted model offered to fewer students, Reynolds Elementary School Principal Dr. Angeles Perez explained that the district had the potential both to exercise fiscal responsibility and to increase success outcomes for students most in need of what summer school has to offer.

“What we're proposing is maximizing our dollars, ensuring a return on investment for all of the students who are strategically chosen to participate in summer school,” Perez said. “We want to make sure that the right students are in the right seats with the right teachers and the right system in place to ensure, from day one to the last day of summer school, we can measure and show evidence that it was impactful.”

Trustees and administrators took some time to discuss the impacts of summer school in relation to the impacts of other interventions, both those offered over the summer and those now available to students throughout the academic year. The Board was open to the argument that other targeted interventions might be more impactful for the majority of students, but still expressed some reticence to reduce summer school offerings at a time when many students may still be recovering from learning losses suffered during the pandemic.

“I don't want to see us decreasing it because we’ve got to save money,” Board President Justine Durant said. “I want us to decrease it because we don't need it, and that it has naturally – through our other interventions – decreased itself.”

In addition to a number of central office position reductions and staffing efficiencies in Performing & Visual Arts and Athletics, trustees also spent time discussing proposals related to the elimination of certain campus-based support positions, as well as potential changes that would affect transportation offerings beginning with the 2024-25 school year and bring Spring ISD more in-line with other districts that rely on state-set transportation funding levels.

After the extended discussion, the Board gave the go-ahead to proceed with finalizing the 2023-24 budget, which must be approved by the end of June.

Durant as well as Westbrooks offered special thanks to the principals who are part of the cross-functional budget review team and who took time to attend the board meeting and discuss the proposed reductions with the trustees well into the evening.

Vice President Winford Adams Jr. also mentioned the importance of bringing the conversations and discussions surrounding potential budget changes into a public forum such as the board meeting, in order to ensure maximum transparency to district families and other stakeholders.

“It's important for us to have this conversation publicly, and to hash it out publicly for the record, so that people can see what we had to do in order to make this happen,” Adams said. “So, again, thank you. I really appreciate what you all did.”

In other action, the Board approved:

• Minutes from the May 4, 2023 work session, and the May 9, 2023 regular meeting;

• 2023-2024 Spring ISD Medical Plan Rates;

• Clinical Placement Site Agreement with the Allegany College of Maryland;

• Memorandum of Understanding (MOU) with Harris County Juvenile Justice Alternative Education Program (JJAEP) (Recurring Item);

• Richey Academy Contract for the 2023-2024 School Year (Recurring Item);

• Memorandum of Understanding (MOU) with Northwest Community Health and Spring Independent School District (Renewal);

• CenterPoint Energy – Aerial Easement Request at Anderson Elementary;

• Internal Audit Year-End Report for Fiscal Year 2022/2023 and the Internal Audit Plan for Fiscal Year 2023/2024 (Recurring Item);

• First Reading of Proposed Revisions to Board Policy DC(LOCAL) – EMPLOYMENT PRACTICES;

• Second Reading of TASB Proposed Revisions to Board Policy DMA(LOCAL) – PROFESSIONAL DEVELOPMENT – REQUIRED STAFF DEVELOPMENT;

• Second Reading of Proposed Revisions to Board Policy BDB(LOCAL) – BOARD INTERNAL ORGANIZATION – INTERNAL COMMITTEES;

• Second Reading of TASB Local Update 120 – Proposed Revisions Affecting the Following Board Policies:

  • CKC(LOCAL) – SAFETY PROGRAM/RISK MANAGEMENT – EMERGENCY PLANS,

  • FNG(LOCAL) – STUDENT RIGHTS AND RESPONSIBILITIES – STUDENT AND PARENT COMPLAINTS/GRIEVANCES,

  • FO(LOCAL) – STUDENT DISCIPLINE;

• 2023-2024 Spring Independent School District Work Calendar (Recurring Item);

• Financial Update – Actual Expenditures – April 2023 (Recurring Item);

• 2022-23 Third Budget Review (Recurring Item); and

• Taxpayer refunds (Recurring item).