Dixon Unit School District 170’s business manager presented the monthly business report on Oct. 15, noting county facility sales tax receipts of $213,000 (reported for June) and introducing a set of dashboard reports designed to provide more analytical fund-balance projections.

The presentation included a fund-balance report limited to operating accounts (O&M, Tort, Transportation, Working Cash and IMRF) that omits debt service and capital accounts so as not to distort operational trends. The presenter said the projection model shows the district’s operating balances may fall below last year’s balance in the December–January window before recovering later in the year.

Quarterly revenue and expense dashboards compared local, state and federal revenues and showed federal revenue timing was affected by the prior-year ESSER funding schedule. The business report also compared capital outlay spending: fiscal-year 2025 showed about $1.6 million in capital outlay at the same point last year (driven by a CTE renovation), while this year’s capital outlay to date was roughly $116,000.

Board members asked clarifying questions about which accounts are included in the operating-line projections; the presenter reiterated the methodology is intended to produce a clearer view of operational balances without year-to-year distortion from debt service and capital projects.

The board received the report and had no objections; staff said they will continue to use the dashboards for monthly monitoring and forecasting.