Waukee CFO outlines FY25 budget, projects $185 million maximum spending and steady district tax rate

Sarah Enfield, the district’s chief financial officer, presented the proposed fiscal year 2025 budget to the Waukee Community School District Board of Directors, saying the district’s maximum general-fund spending authority is expected to be about $185 million and that the combined district cost for next year is about $148 million.

Enfield told the board the fiscal 2025 assumptions include a 2.5% supplemental state aid (SSA) increase, a certified enrollment of 13,674 students from the October 2023 count, and a district cost-per-pupil figure of $7,826 — a $191 increase year over year. She said the district will be educating roughly 520 students without corresponding funding in FY25, equivalent to about $4 million of unfunded instruction.

The presentation placed most FY25 spending in instruction (about 64% of general-fund expenditures) with building operations, debt service and other funds following. Enfield said general-fund revenue will come…