The Burlington Local School District board approved financial reports for periods ending June 30 and July 31, 2025, and adopted a set of budget revisions the district presented Aug. 14 to align the fiscal year with recent receipts and anticipated expenses.

Lede: The district reported a total fund cash balance of $13,714,028.55 at the end of July and approved revisions that include a planned transfer of $1,872,750 in pipeline proceeds and retirement‑fund transfers, additions to general fund spending to match the five‑year forecast, and new allocations for special‑education costs and utilities.

Nut graf: The revisions are intended to reflect recent receipts (including pipeline settlement proceeds) and to cover expected costs for special education, utilities and ongoing capital projects; the treasurer said some funds remain encumbered to finish capital work and cautioned the food‑service fund may need a transfer later in the year.

Key figures and changes cited by the treasurer

- Total fund cash balance (July): $13,714,028.55.
- General fund cash (July): $10,560,866.86.
- Capital projects (070) cash balance after July spend: $952,720.01, with $918,440 in encumbered payables remaining for projects.
- Planned transfer from pipeline/retirement proceeds: $1,872,750 (to capital and retirement balances as discussed).
- Budget additions: $659,888 to align general fund with forecast; $138,813 added for utilities (timing of FY25 expenses paid in July); special‑education additions including $122,357 for one directly billed student plus $4,000 for transportation and $39,871 tied to a recently approved agreement; about $130,000 additional tuition for placements in Stark County learning centers and special schools.
- Permanent improvement fund increase: $400,000; capital projects fund increase: $34,271.
- Food services: treasurer warned the cafeteria (food‑service) fund may require a transfer later in the year, noting prior federal COVID relief had temporarily inflated balances in earlier years.
- Amounts issued in checks for July: approximately $724,000.
- Audit engagement: the board approved an agreement to compile annual financial statements and noted the audit agreement cost of $14,400 (estimated 180 hours of work).

Discussion and context

The treasurer walked the board through line‑by‑line revisions, explaining timing differences (expenses paid in July for FY25), grant allocations recently released by the state and special‑education placements that will drive additional tuition and transportation costs. The superintendent and finance director (referred to in discussion as Bob) were present and noted the pipeline proceeds made immediate capital work possible; the treasurer said pipeline settlement money will be transferred when received to reinvigorate the capital projects fund.

Why this matters

The revisions change appropriations across general, capital and federal grant funds and are intended to keep the district on track with the five‑year forecast while covering unanticipated special‑education and timing expenses. The treasurer emphasized ongoing monitoring of the cafeteria fund, which had an artificially high balance in previous years due to one‑time federal COVID funds.

Actions taken

- Board approved the financial reports for periods ending 06/30/2025 and 07/31/2025 by roll call.
- Board approved the recommended budget revisions and fund transfers (roll‑call approval recorded).
- Board approved engagement with the auditor to compile the annual financial statements; the contract maximum was stated as $14,400.

Speakers quoted or referenced in this article

Treasurer (referred to in the meeting as "Mister Swisher") — presented cash balances and budget revisions and provided the figures above.
Superintendent (unnamed) — provided context on pipeline proceeds and operational effects.
Board members Josh Hagen, Kathy Krepko, Karen Humphreys and Mark Ryan — participated in roll‑call votes and questions.

Clarifying details

- Pipeline transfer amount: $1,872,750.
- Special education additions: $122,357 for one directly billed student; $4,000 for transportation; $39,871 for a recently approved agreement; approximately $130,000 for tuition to outside special schools.
- Capital projects encumbrances remaining: $918,440.
- Audit contract: $14,400 (not to exceed).

Proper names

[{"name":"Burlington Local School District","type":"agency"},{"name":"Stark County Learning Center","type":"organization"}]

Searchable tags

["budget","finance","pipeline","special education","audit","cafeteria fund"]

Provenance

[{"block_id":"block_4615.66","local_start":0,"local_end":160,"evidence_excerpt":"We finished the month of July with a total fund balance of $13,714,028.55. For both funds. The general fund, we ended July with a cash balance of $10,560,866.86." ,"global_start":4615,"global_end":4660,"tc_start":"01:16:55","tc_end":"01:17:40","reason_code":"topicintro"},{"block_id":"block_4950.00","local_start":0,"local_end":160,"evidence_excerpt":"At $1,872,750 for the transfer out of the pipeline proceeds and the retirement fund." ,"global_start":4891,"global_end":4954,"tc_start":"01:22:11","tc_end":"01:23:14","reason_code":"topicfinish"}]

Salience

{"overall":0.78,"overall_justification":"Budget revisions and capital transfers materially affect how the district funds projects and services; special‑education and food‑service funding are of broad local interest.","impact_scope":"local","impact_scope_justification":"Decisions affect district finances and services for students and staff.","attention_level":"high","attention_level_justification":"Budget changes and a large pipeline transfer are significant to taxpayers and district operations.","novelty":0.4,"novelty_justification":"Routine financial management but includes a sizeable pipeline settlement and notable special‑education additions.","timeliness_urgency":0.7,"timeliness_urgency_justification":"Approvals set budget authority for the coming school year; some transfers depend on incoming settlement receipts.","legal_significance":0.3,"legal_significance_justification":"Standard public‑finance review and audit processes; no litigation referenced.","budgetary_significance":0.85,"budgetary_significance_justification":"Multiple line‑item revisions and a $1.87M pipeline transfer materially affect district capital and retirement funds.","public_safety_risk":0.05,"public_safety_risk_justification":"Financial items do not pose immediate public‑safety risk.","affected_population_estimate":2300,"affected_population_estimate_justification":"Districtwide services and programs are funded by these budgets; enrollment not specified in transcript.","affected_population_confidence":0.5}