Piper USD 203 board adopts 2025–26 budget; board notes enrollment and valuation increases and state aid shifts

The Piper USD 203 Board of Education adopted the district’s 2025–26 budget Sept. 8 by a 7–0 roll‑call vote, establishing the statutory maximum authority to collect revenues and spend funds for the fiscal year.

Kim Buckner, the district’s Director of Business, presented the budget executive summary and explained that adopting the budget establishes maximum authorities for each fund; it is not a promise to spend the full adopted authority. “It is the maximum amount we’re able to either bring in or spend,” she said.

Key figures in staff materials and presentation included an assessed valuation increase of about 9 percent, a projected funded enrollment increase of roughly 3.6 percent, and a state base aid increase of about 4.4 percent. Buckner also told the board the district expects an 11 percent decrease in the state cost‑of‑living allocation and that the district’s overall mill levy is estimated to decline by about 1.3 percent under the budget scenario presented.

Fund structure and major allocations: Buckner described five groupings of funds in the budget: - Operating funds (about 64% of the total budget), which she said are largely day‑to‑day operations; of operating funds, about 79% goes to salaries. - Self‑supported funds (about 7.4%), including food services, gifts and grants, and student activities; the district budgets up to a larger figure for gifts and grants to ensure authority to spend if grants are received. - Flow‑through funds to the state (about 7.9%), including cost‑of‑living and retirement contributions that largely pass through to the state. - Federal funds (about 0.5%), restricted to federal program purposes such as Title programs and Perkins grants. - Capital outlay and bond & interest funds (about 20%), restricted for construction, repair, technology and bond payments; Buckner noted the capital outlay levy has been set at 8 mills by a prior board action and that the bond & interest fund currently holds approximately 18 months of payments as reserve.

Buckner said this is the district’s first year operating independently after dissolving a special‑education cooperative, and staff worked with the Kansas State Department of Education for guidance on related revenue and expense estimates.

Board action and legal notes: The board adopted a motion to adopt the 2025–26 budget during the regular meeting; the roll call recorded a unanimous 7–0 vote in favor of budget adoption. The agenda also notes that the board had earlier adopted the resolution to exceed the revenue‑neutral rate during a related hearing; that resolution was incorporated into the budget‑setting context.

What the adoption does and does not do: Buckner emphasized that the adopted budget sets maximum statutory authority per fund; the actual expenditures will be monitored monthly and the district publishes line‑item details and an annual audit. The district said the county’s certification of valuations will follow and that final levy certification will be posted per statutory timelines.

Transparency and follow‑up: Board members invited staff to continue monthly financial reporting and to publish the annual audit when completed, typically in January or February, to give the public line‑by‑line detail of prior‑year spending and the adopted budget’s authority.

The board moved on to other agenda items after the budget adoption vote.