Brighton Area Schools approves midyear budget amendment; revenues, expenses both fall about $3.2M

The Brighton Area Schools Board of Education on Feb. 10 approved a midyear amendment that updates projections for the general fund, food service fund, community education fund and capital projects fund, district finance staff said. The motion passed unanimously, 7-0.

The amendment reflected new information from the final state budget and updated enrollment and interest-income figures, Mr. Jones, who presented the midyear budget, told the board. “Our revenues decreased by $3,200,000 or about 2 and a half percent,” Jones said, citing a lower-than-expected increase in the state per-pupil foundation amount and other state adjustments.

Why it matters: the amendment narrows uncertainty created by June budgeting estimates. With the updated figures, the district’s excess net revenue stands at about $1.6 million; the board was asked to transfer most of that amount into the capital projects fund to pay for planned work and to preserve reserves.

Key figures and changes - Revenues: down about $3.2 million (≈2.5%). - Expenses: down about $3.3 million (≈2.6%). - Net bottom-line change: roughly +$130,000; projected excess net revenue ≈ $1.6 million. - Fund balance after the recommended transfer: just under $18 million (about 14.6% of expenditures); the target cited by staff is 15%.

Jones told the board that enrollment ended up higher than estimated, adding about 24 students and producing additional state aid. He also said interest income is higher than originally budgeted because the Federal Reserve did not cut rates as projected in the spring.

On the expense side, Jones said salary-related costs fell because provisions tied to an enrollment-trigger in the teacher contract did not activate after the state set the foundation amount to zero. Pension pass-through percentages also fell, lowering pension expense. Capital outlay increased, driven by a change order for building windows and higher-than-estimated costs for a high school science room; the total projected cost for that classroom project is $535,000, Jones said.

Food service: staff reported higher meals volume and increased per-meal prices, producing an estimated 9.5% revenue increase for food service; expenses, however, are also up (about $500,000) because of higher food costs and deliberate spending to address prior excess fund balance. That spending will reduce the food-service fund balance by roughly $140,000 to an estimated $400,000.

Pending legislation and contingencies: Jones said the budget includes a precautionary line for a pending bill referenced as “PN 152,” which would raise the health-care cap by 7 percent; staff estimated that provision could cost roughly $300,000 if enacted. He told the board the item was included to protect the district if the bill becomes law before the fiscal year ends; staff will adopt a final amended budget in June when more state information is available.

Board discussion and next steps Board members asked for clarification about specific function codes and the composition of “support services” line items; Jones explained the state provides function-code definitions. Board members also asked for context about the capital-projects transfers and the district’s historical capital funding practices. Jones and trustees said the finance committee would review the capital-fund strategy in more detail.

The board approved the budget amendment by roll-call vote. The resolution directs administration to implement the amended appropriations and to move the identified excess from the general fund to the capital projects fund for future projects.