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Board adopts 2025–26 budget; approves year-end transfers and budget adjustments

June 16, 2025 | West Linn-Wilsonville SD 3J, School Districts, Oregon


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Board adopts 2025–26 budget; approves year-end transfers and budget adjustments
The West Linn–Wilsonville School District board approved the final 2025–26 budget at its meeting and adopted related year-end adjustments for fiscal 2024–25.

Adopted budget: The board adopted Resolution 2024‑06, which finalizes the district’s 2025–26 budget in the total amount reported to the board ($266,164,320). The budget included updates approved by the board in prior meetings: certification of teacher licensure savings reallocated to add 6.5 FTE classroom positions and the board-directed allocations tied to a recent appraisal of district-owned property.

Year-end adjustments and property proceeds: The district reported a fair market value appraisal on a parcel (the Oppenlander property) of $7,875,000. The board directed staff to return $6,500,000 to the land fund, allocate $1,200,000 toward baseball and softball field projects and transfer the remaining $175,000 into the general fund to support one additional FTE. Staff noted any sale price higher than the appraisal would allow further transfers to the general fund per board direction.

Appropriation realignments: The board also approved Resolution 2024‑07 to make administrative realignments for close-of-year accounting — for example, moving operational spending for athletic equipment (wrestling mat, high‑jump pit) from central support to function 4000 and adjusting capital project fund lines for unanticipated charges; staff said none of the adjustments increased total authorized spending beyond the budget committee’s approved totals and did not require a supplemental budget because they stayed within legal thresholds.

Public comment and questions: A member of the public raised a question about interest income and a prior bond refunding, suggesting potential taxpayer savings. District staff responded with the budget figures published in the ED‑Form and explained the calculations used for GEO bond levy requirements, collection rate assumptions and investment interest estimates.

Board action and vote: The board voted to adopt Resolution 2024‑06 and later approved Resolution 2024‑07 (year‑end transfers). Recorded votes on both resolutions were unanimous in favor by the directors present.

Ending: With adoption and the approved realignments, the district completed the formal steps required by Oregon budget law to set appropriations and tax levies before the July 1 fiscal year start; staff will continue required reporting and communicate adjustments tied to property proceeds when final sale figures are available.

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