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School board approves 24‑25 appropriation transfers, moves $85,000 to special revenue fund
Summary
The Tigard‑Tualatin School District board approved two year‑end appropriation transfer resolutions for the 2024‑25 budget, including a $1,035,000 general‑fund transfer and an $85,000 transfer into the special revenue fund tied to special‑education stipend legislation.
The Tigard‑Tualatin School District Board of Directors approved two appropriation transfer resolutions related to the 2024‑25 budget, moving $1,035,000 within the general fund and transferring $85,000 into the district’s special revenue fund to account for payroll‑related costs associated with a state stipend for special‑education staff.
Board action matters because the transfers reconcile year‑end accounts and align staffing costs with the district’s accounting after federal pandemic funds (ESSER) and new state stipends changed how some positions were coded. Without the transfers, the district would not have budget authority in the correct fund to pay payroll‑related costs tied to the stipend program.
Director C presented the resolutions and explained the purpose: the first transfer (resolution 24‑25‑20) reconciles year‑end general‑fund coding and moves $1,035,000 (with $85,000 earmarked to transfer to the special revenue fund). The second resolution (24‑25‑21) recognizes the $85,000 transfer into the special revenue fund so the district can match state stipend dollars that did not cover payroll benefits. During discussion board members clarified that the stipend legislation covered the course stipend but not payroll‑related benefits, requiring the district match and a fund transfer.
The board amended a prior motion to ensure members voted on the correct resolution numbers after a paperwork/page error was identified. Both resolutions were approved by voice vote with the chair calling for a quorum vote; the chair stated “motion carries” after members responded in the affirmative.
The transfers are administrative budget housekeeping tied to 2024‑25 appropriations and do not represent new program authorizations. The district noted the transfers reconcile coding for employees who were moved from ESSER‑funded positions into the general fund earlier in the year.
Board members did not request additional material changes to the resolutions; the items were adopted and will be reflected in the district’s 24‑25 financial records.
