Following the loss of the 2024 levy and the end of support from Federal COVID Relief funding (ESSER), the district must, for the second year in a row, make significant spending reductions for the 2024-2025 fiscal year.
The gap between revenues and current program levels is estimated to be about $2.75 million. The administrative team has been invested in identifying reductions for the coming year and is in the final stage of preparing a plan for board consideration. An important step in this process is for the board to make decisions on a few key considerations.
Superintendent Green and Executive Director Stacy Brown will review four considerations that will help guide the formulation of a final plan for reductions that will be presented to the board for consideration and approval at the April 25th board meeting.
1) Use of Fund Balance: Mrs. Brown's January estimate of Ending Fund Balance is $4,186,372. She will review the adequacy of the current fund balance to meet anticipated cash flow needs and potential unanticipated "rainy day" needs. The board may wish to consider the use of fund balance to mitigate budget reductions.
2) KWRL Expense Deferral: The KWRL school districts each make an annual contribution to the Transportation Vehicle Fund (TVF). This contribution covers the cost of fleet expansion and excess costs beyond depreciation for bus replacement. The KWRL superintendents have approved a one-year deferral of this $150K contribution. If we accept this deferral we would be required to make a double payment to the TVF in the 2025-2026 fiscal year.
3) Limited reinstatement of reductions made for the 2023-2024 fiscal year: In planning for the 2025-2027 EP&O levy request, the board discussed reinstatement of Middle School Athletics. Mrs. Brown will present cost estimates for the full return of MS athletics (to pre-levy loss funding) and partial return of MS athletics to the same level as WHS athletics, requiring parents to provide or arrange transportation to/from away athletic contests.
4) Limited enhancement of current staffing: We have a significant program that needs to consider the addition of an additional Speech and Language Pathologist (SLP) to serve our growing qualified population at the elementary level. Administratively, we consider this a critical need. Mr. Hall will present this need for board consideration as a program enhancement.
The administrative staff are reviewing reduction recommendations that can be made through program adjustments, attrition, and some limited non-renewal of provisional staff. This work is ongoing. As we are able, we will present preliminary information on potential adjustments.