USDB finance director says school is "financially solvent" despite year‑to‑date deficit

Carl Empey, finance director for the Utah School for the Deaf and Blind, told the USDB board that the agency “is financially solvent” while presenting the monthly budget update for the eight months ending Feb. 28, 2025.

Empey said USDB’s reported inflows for the period were $40,900,000 and outflows were about $41,200,000, leaving a year‑to‑date deficit of roughly $277,000, but noted the agency still had “over a million dollars in the bank” and the cash on hand can cover bills while staff complete the audit the board approved the previous day.

The finance director described capital carryforward funds that accumulated during prior years, saying USDB spent down roughly $10,000,000 of those carryforwards after work finally could be bid and completed. He also reported cash balances at the end of February of $833,000 in the land‑grant enrichment fund, $288,000 in donated funds and $1,184,000 in the foundation account.

Empey gave enrollment and service figures: 402 students on campus, 2,427 total students receiving services and 5,227 total student services provided. He said the higher “services provided” number reflects that individual students often receive multiple specialist services (for example, a teacher of the visually impaired, an orientation/mobility specialist, audiologist, low‑vision specialist or intervener).

Board members pressed staff on what the service counts mean for staffing. Member Bollinger asked whether the “services provided” count represented contacts or distinct service types; Empey and Superintendent Susan Patton explained that the service count is the number of distinct services on IEPs and is the primary driver of personnel costs. Patton and other administrators told trustees that caseload intensity and limited personnel — not only budget — are creating pressure to meet students’ needs.

Empey said USDB welcomes the board‑approved financial audit and that staff will meet with the auditor to “kick off” the engagement after the meeting. He defended the monthly reports as “auditable and defensible” and said staff stand behind the numbers.

On enrichment funds, Empey and superintendent leaders reviewed land‑grant money dedicated to student enrichment. The packet shows $1,400,000 in projects approved last May, $800,498 spent to date and a remaining balance of just over $600,000. Agency leadership told the board they intend to use enrichment activities this spring for student trips and programs that directly affect students’ learning experiences.

During discussion of next year’s budget, USDB staff said they are considering a one‑time draw from enrichment funds to cover certain administrative positions for the coming year; staff estimated that the draw would be about $862,000 one time to reduce the projected shortfall next year. That proposal was described by staff as a short‑term measure; trustees and staff noted it would not be sustainable long term.

The meeting record shows the board adjourned at the end of the session; a motion to adjourn carried after one named opposition from Member Boggess.

The report left open follow‑up items: staff agreed to continue work on the audit kickoff, to provide additional detail on how services translate to personnel needs, and to return budget proposals for trustee action later this spring.