Westerville board approves final appropriations, fund transfers and summer contracts as fiscal year ends

The Westerville City Schools Board of Education on June 23 approved a package of fiscal-year-end financial actions, including final appropriations for fiscal 2025, temporary appropriations for fiscal 2026, and transfers to newly established capital projects and termination-benefits funds.

Treasurer Nicole Marshall told the board that, for the general fund, "we had year to date receipts of 244,900,000.0" and that roughly $30,000,000 of that figure “includes the transfers back of that fund balance,” meaning year-to-date operating receipts were near $215,000,000. Marshall reported year-to-date general-fund expenditures of about $210,900,000 and an unencumbered general-fund balance of $189,800,000 at the end of May; for all funds she reported year-to-date receipts of $316,300,000 and expenditures of $323,900,000 with an unencumbered all-funds balance of $222,000,000.

As part of the year-end accounting changes, the board approved transferring approximately $40,600,000 from the general fund to a capital projects fund and about $6,600,000 to a termination-benefits fund to account for expected severance and other termination obligations. Marshall said the capital projects schedule attached to the resolution lists items such as curriculum, equipment, textbooks and technology replacements.

The board also approved the routine temporary appropriations required to begin fiscal year 2026 and approved fund-to-fund advances to cover reimbursable federal and state grants until those revenues arrive.

Food-service balances: The board approved a transfer of $73,574.84 to move negative food-service balances into the general fund; district staff said the food-service fund (a federal fund) cannot hold negative debt and that the general fund will instead hold the balances while families may repay through Empower SchoolPay or via payment plans, and the district will accept donor assistance where available.

Contracts and capital work: Facilities staff presented two projects under a single resolution: restoration and expansion of irrigation systems for South High School's softball and baseball fields and replacement of an air-handling unit at Hanby Elementary. Facilities director Mister Swartz said the district publicly bid the work, had four bids, and "the low bidder, qualified bidder was Willow Plumbing and Heating Company in the amount of $278,500." The board approved the contract resolution; the agenda referenced a contract to Regal Plumbing and Heating Company for the scope of work, while the facilities presentation identified Willow Plumbing and Heating as the low qualified bidder and provided the $278,500 figure in the public-bid summary.

Board members asked clarifying questions about what the termination-benefits fund covers. Marshall explained that under Ohio law the district must budget for required severance payments such as vacation and sick-leave payouts for retirees and departing employees, and that the board is transferring an amount representing the five-year average of those obligations to smooth accounting and cash flow.

Votes: The motions to approve the financial reports, appropriations, transfers, advance actions, the food-service transfer and the contract resolution passed with unanimous recorded votes from members present.

What comes next: Staff said temporary appropriations will be replaced with permanent appropriations as required by law in September, and the district will return on July agendas with any additional contracting or levy items needed for the coming fiscal year.