The meeting began with a detailed presentation during the mandated Truth in Taxation session, where the proposed property tax levy was a central topic. The business manager, Heidi Heen, provided an overview of the district’s financial situation, emphasizing that state funding, which forms the bulk of the district’s revenue, has not kept pace with inflation. A gap of nearly $1,400 per pupil was highlighted, impacting the local levy authorized by the school board annually. Despite projected expenses exceeding revenues, measures are being pursued to mitigate this imbalance.

The proposed levy increase, though modest, does not necessarily translate directly to taxpayers’ bills, as explained by Heen. She elaborated on the property valuation history, indicating a general increase across the district, which could lead to higher tax burdens. However, a projected stabilization in property valuations might offer some relief. Discussions also covered the impact of tax law changes, such as the increased Homestead market value exclusion and agricultural Homestead classification limit, potentially benefiting certain property owners.

During the public comment period, a community member named Ellie questioned whether the proposed levy represented the maximum allowable amount, voicing concerns over the potential burden on taxpayers. She shared that she had gathered signatures from district members advocating for a reduced levy percentage. The board noted that under-levying could result in a significant loss of state aid, affecting budgetary decisions.

The meeting proceeded with the board recognizing over $116,000 in donations received that month, thanking the community for their support. Certificates of appreciation were presented to board members Angela and Kyra for their service. Discussions also included updates from various committees, with the finance committee reviewing potential changes regarding Little Falls’ possible inclusion in the Midstate program.

Superintendent Dr. Kristine J. Wehrkamp Herman reported on the commencement of winter sports and a recent theater production’s success, reflecting strong student participation. The business manager provided a fiscal year 2025 budget update, noting a slight increase in enrollment figures compared to the previous year. The report detailed general fund revenues and expenditures, with specific variances discussed, such as an under-budget status for salaries but over-budget for benefits due to health insurance premium increases.

A significant portion of the meeting was devoted to budget adjustments required by rising costs of postsecondary education programs. The budget for these programs was initially set at $170,000 but is projected to rise to nearly $300,000, driven by costs of approximately $261 per credit. The administration expressed concerns over the lack of control over students’ course selections and the financial strain caused by students withdrawing from courses after tuition commitments.

The audit report presented by the auditor was another focal point, highlighting the district’s financial stability. The auditor issued an unmodified opinion on the financial statements, praising the district’s financial health with a general fund balance reported at $2,426,248 and an unassigned fund balance translating to a healthy 16% of general fund expenditures. However, the auditor advised caution regarding electronic funds transfers due to potential fraud risks.

The board also approved various donations, including a $110,000 contribution from the Royalton Fire Department for a Spanish class trip to Spain. Policy readings were reviewed, including the rescission of the 2031 School Board procedures policy and the adoption of a crisis management policy. The meeting concluded with expressions of gratitude for departing board members and a unanimous motion to adjourn.