The Northwest Allen County Schools Board of School Trustees approved a set of finance and procurement resolutions including the 2026 capital projects plan, the 2026 bus replacement plan, the 2026 budget (Form 4), authority for the chief financial officer to make mid-year appropriation adjustments, and an additional appropriation related to the sale of GO bonds in 2025.

Board action and motions
- The board adopted the 2026 capital projects plan (motion carried). Business officer Basham said the plan had been presented at prior meetings.
- The board approved the 2026 bus replacement plan (motion carried).
- The board adopted the 2026 budget, appropriations and tax rates on Form 4 (motion carried). Basham noted the rates on the published form represent legal maximums and that final rates are adjusted downward after bond sales and final calculations (target rate stated as 0.8797 for debt service in presentation).
- The board approved a resolution authorizing the chief financial officer to reduce appropriations for 7/1/2025–12/31/2025 as needed to align appropriations with actuals (motion carried).
- The board approved an additional appropriation tied to the successful 2025 GO bond sale and authorized spending of bond proceeds (motion carried). Basham said the bond sale the prior week was “really successful” and the appropriation is a necessary follow-up to spend the proceeds.

Early bus purchases and procurement notes
Board members approved purchasing 2026 buses immediately to lock in current prices and secure place in manufacturers’ queues; Basham said the early purchase would save about $100,000 versus later pricing and help ensure timely delivery. The board voted to approve the bus purchases (motion carried).

Other procurement approvals
The board approved continuing municipal-advisory services with Baker Tilly for the GO bond 2025 issuance and lease-rental bonds in 2026, and approved a Pepsi agreement for secondary schools; both items passed after motions and were described by the business office as routine renewals to preserve existing pricing and services.

Why it matters
These actions set the district’s 2026 spending authority, permit the district to spend proceeds from a recent GO bond sale, and secure equipment and fleet purchases before anticipated price increases. Officials said adopting maximum rates on Form 4 is standard practice; final rates and appropriations will be adjusted as transactions settle.

What the board decided next
All budget, capital plan, bus plan and appropriation motions carried without recorded dissent during the meeting. The board also approved special-exemption purchases for Carroll High School classroom furniture as the high-school renovation project nears completion.