Miami County School District No. 2 adopts balanced $22.36 million budget, approves mill levy

The Miami County School District No. 2 board unanimously approved a balanced 2025-26 budget after a public hearing on July 14, 2025, adopting appropriations across general, grant and capital funds and authorizing local mill levies.

District finance staff presented the budget during the required public hearing. The board approved appropriations totaling $22,363,500 for the general fund, $1,725,000 for major maintenance, $1,366,500 for federal grants, $230,000 for state grants, $520,000 for capital construction, $790,750 for food service, $425,000 for student activities, $550,000 for recreation and $6,500 for early retirement. The board also authorized a local school district levy of 25 mills and a 1-mill recreation levy.

The board’s approval followed a presentation by district finance staff who described the budget as balanced and noted only modest changes from preliminary figures. “The budget is being presented as a balanced budget,” a district staff member explained during the hearing, adding that some year-end reclassifications and payroll adjustments remain to be posted into the accounting records.

Why it matters: the budget sets the district’s spending levels for classrooms, maintenance and federally funded programs for the 2025-26 fiscal year and establishes the mill levies that generate local property tax revenue.

Supporting details: staff said the finalized state funding inputs (a WDE 100 report) arrived late and could produce only minimal variances from the preliminary budget. They told the board they increased the transportation line by about $20,000 to better match actual expenditures and updated the major maintenance revenue estimate after the state increased the major maintenance allocation formula from 2% to 2.5% during the 2025 legislative session.

District staff flagged two funding uncertainties for trustees. First, average daily membership (ADM) decreased for the district and the three-year rolling average funding measure will decline, which staff estimated could reduce funding next year by roughly $100,000 if enrollment trends continue. “It decreased by 1.12, which equates to about 75,000,” a staff member said when discussing the ADM effects, and staff later summarized that a continuing drop could reduce funding on the order of “another $100,000” depending on recalibration and state decisions. Second, federal grant awards remain uncertain; staff said they had budgeted on the expectation of continued awards but warned carryover may not fully cover existing staffing if funds are reduced.

Board action and procedure: Board member Michael moved to approve the 2025-26 budget as presented and to adopt the listed appropriations and levy authorizations; Billy seconded. The motion passed on a voice vote. The board clerk was reminded to obtain signatures required by county and state reporting rules.

Background: During the hearing staff reviewed that some line-item adjustments are typical at year-end—reclassing expenditures between general and special programs and posting payroll allocations—and that those do not change the adopted budget’s status as balanced. Staff also explained the district would not need an amended budget for the current year because expenditures remained within adopted appropriations.

What’s next: the district will file the adopted budget and required signatures with county and state authorities. Board members and staff said they will continue monitoring enrollment and grant developments and will discuss necessary adjustments if revenues change materially.