The truth and taxation segment of the meeting began with an in-depth presentation on the levy process, emphasizing the adjusted proposed levy amount. This amount represents a minor increase over previous projections and will be communicated to the county auditor and taxpayers. A public discussion took place, fulfilling transparency requirements before the board voted to certify the levy. The presentation clarified that the levy would not necessarily result in increased revenue due to state-determined revenue formulas.

In tandem with the levy discussion, an overview of the 2025-2026 budget was provided. The total expenditure budget, estimated at $5,376,357, is approximately 3.35% less than last year’s due to reduced purchased services. The board highlighted that 87% of expenditures are allocated to the general fund, covering essential services like instruction and transportation. General fund revenues were projected at around $4.72 million, primarily sourced from state aid and local levies, with federal aid contributing a smaller portion.

Amid financial deliberations, the board scrutinized the average daily membership (ADM) as a key determinant of district funding. ADM figures had fluctuated, impacting state aid calculations. A noted decrease in special education funding due to inconsistent state reporting raised concerns, alongside issues in revenue recording which had led to discrepancies in financial reporting across fiscal years.

The board addressed a drop in the unassigned fund balance, now at 22.4%, below the district’s policy of maintaining a balance equal to three months of expenditures. This decline from the previous year’s 32% prompted discussions on implications for operational flexibility. The food service fund was deemed healthy, operating at a surplus, while potential policy shifts regarding fund balances were considered.

In personnel matters, the board approved several hires and resignations, including new junior high boys’ basketball coaches and an accounts payable position change. The consent agenda passed smoothly, encompassing a generous community foundation donation for a “bikes for books” program.

The meeting also introduced Katrina Maine as the incoming student representative, expected to join the board in January. Her role will involve participation in weekly meetings addressing student activities and administrative policies, supported by faculty and the activities director.

Environmental concerns were another focal point, with an unexpected increase in the school’s water bill prompting an investigation into potential leaks. The board planned to explore the significant rise in water usage, showing a commitment to addressing infrastructure issues promptly.

Discussions on the Paid Family and Medical Leave (PFML) policy revealed apprehensions regarding potential financial strain and employee misuse. The PFML, akin to FICA, involves a salary contribution to a leave fund, with concerns about its impact on the district’s budget if widely utilized. The board expressed a commitment to navigating these challenges while ensuring compliance with state mandates.