Brown County board approves 2025-26 working budget after finance overview

The Brown County Board of Education approved the district’s 2025-26 working budget at its Sept. 16 meeting after a presentation from district finance staff and the treasurer. The working budget, which the district will submit to the state, reflects current salaries and a raised contingency balance following this spring’s tentative budget talks. "We started out the month with $4,006,722.26. We brought in $1,607,605.81. We spent $2,117,520.19, and we ended with $3,496,807.88," Treasurer Miss Littleton told the board.

Board members were given an overview of the budget cycle: a draft budget in January, a tentative budget in the spring and this working budget for submission now. Staff said the working budget reflects actual salaries at this point in time and that salaries account for roughly 80% of the general fund. The presentation noted placeholders had been used for vacancies but that current staffing and salary obligations are reflected "down to the dollar" as of the meeting.

Administrators said the district increased the local property tax revenue assumption in part because a 4% tax had been passed earlier, which allowed them to restore contingency closer to prior levels. Staff also noted that many grant figures in the fund for federal and state programs (Title I, Title II, IDEA, etc.) were not fully known at the tentative stage; the working budget includes updated Title II and other grant estimates now available.

Board members had no substantive questions after the overview and voted to approve the working budget. The approval sends the working budget to the state as required and leaves room for any necessary adjustments later in the cycle.

The board will continue to monitor grant awards and any personnel changes that affect the final budget later this year.