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Brandywine accepts April and May financial reports; several operating units show deficits
Summary
The Board accepted April and May monthly financial reports subject to audit. Staff reported negative balances in student support services, operations utilities, special education tuition and child nutrition and explained key drivers for each.
The Brandywine School District Board of Education voted to accept the April and May 2025 monthly financial reports, subject to audit, after staff reviewed revenue and expenditure lines and identified several operating units showing negative balances.
Finance staff said overall revenues through May were “at or near” expected levels, but several expenditure operating units showed negative balances. The student support services operating unit was negative $253,000 in May, worsening from a $160,000 deficit the prior month; staff said the unit has absorbed more than $1 million in expenses that had previously been charged to ESSER funds while its budget was increased by $555,000.
The utilities line showed a notable increase in costs driven primarily by higher rates, staff said: the district paid about $311,000 more to Delmarva and roughly $75,000 more for water compared with the prior year. Board members asked whether the increase was from higher usage or from rate and service charge increases; staff replied it was mostly higher rates and offered to audit bills for any unwarranted charges.
Special education tuition was overspent by $275,000 in May, staff said, driven largely by required contracted services (therapists, pediatric therapeutic services and contracted paraprofessionals) tied to individual education plans. Child nutrition showed a negative balance in May as well; staff said the program served a record number of meals during the year and expects year‑end revenues to cover the current shortfall.
Despite these negative operating unit balances, staff told the board the overall budget remains in sound condition and noted the district’s conservative budgeting practices. The district finance committee approved the May report on June 11, and the board carried the motion to accept both monthly reports subject to audit.
Action: The board moved to accept the April and May monthly financial reports subject to audit; the motion carried with no recorded roll‑call tally in the public transcript.
