Sheila Wood, the district’s director of finance, presented the West Valley School District’s 2025–26 budget and four‑year forecast at the July 22 board meeting and opened the statutorily required first public hearing on the budget.

Wood described the budget as balanced at the general‑fund level but prepared amid several unknowns: continued grant funding, a conservative enrollment forecast and the possibility of reduced grant awards. She told the board the district projected total enrollment for budgeting at about 5,260 students (district language in the presentation: “52 60 in total”), with a basic‑education headcount cited at about 4,835 and roughly 425 students in specialized categories (pre‑K/TK/ALE) used for program allocations. The presentation included a beginning general‑fund balance estimate of $10,700,000 (about 11.9 percent of budgeted expenditures).

Revenue and expenditures: Wood said the district budgeted a modest total revenue increase of roughly $376,000 compared with the prior year’s adopted budget; local revenues were projected to decline by about $213,000 while state revenues were projected to increase by roughly $694,000 (Wood cautioned some of that increase reflects carryover and seasonal grants). Federal revenue was projected to decline by about $85,000. The budget also contains an estimated $2.5 million in capacity for unanticipated grant carryover or expenditures.

Capital and debt items: The capital projects budget includes estimated expenditures of approximately $10.7 million; Wood said the district budgeted for district‑wide projects while acknowledging uncertainty about project timing and the possibility of a future bond. The debt service fund includes scheduled principal and interest and an allowance for potential bond issuance fees. The Transportation Vehicle Fund had estimated expenditures presented at $807,009.75 and the director said three buses are planned for purchase in the 2025–26 budget cycle. Wood noted the fleet purchase cycle and lead times and clarified those bus orders are for next year’s purchases.

Public hearing and board action: The board opened the first public hearing on the 2025–26 budget; no members of the public offered comments and the hearing was closed. Later in the meeting the board voted to approve surplus property, to adopt two nutrition and wellness policies (6‑700 and 6‑702) on second reading and to authorize the purchase of school buses; those votes were recorded as unanimous (4–0) on the meeting record.

Why it matters: Wood emphasized the budget’s conservative assumptions — including lower enrollment projections and contingencies for grant reductions — as a fiscal prudence measure. The presentation framed the budget as attainable while allowing flexibility for grant changes and capital project planning.

Next steps: The district will publish the budget documents required by law, continue monitoring grant awards and apportionment calculations, and return for the second public hearing and budget adoption per state timelines. The transportation director will proceed with bus procurement timing consistent with manufacturer lead times.