District 60 CFO flags payroll encumbrances as board adds full‑funding resolution for discussion

Lana Nijans, chief financial officer for Pueblo School District 60, presented the district’s Q1 financial statements for the quarter ending Sept. 30, 2024, and told the board the district has most of its payroll committed for the year.

"When we encumber all of the the salaries and benefits, we're at 95% of our budget. So that's a concern that we will address later," Nijans said, summing up the principal budget worry she outlined in the report.

The presentation covered multiple funds, including the general fund (Fund 10), grants (Fund 22), athletics (Fund 17) and bond‑related capital funds. Nijans said grant reimbursements run in arrears and that grant expenditures were running at about 28% of budget in the first quarter. She also told the board that demolition of Roncalli Elementary is taking longer than expected and could push work and related bond spending into fiscal 2026‑27, adding roughly 15 months to the bond schedule.

Why it matters

Board members tied the district's near‑term budget concerns to pending changes at the state level. Multiple speakers cited House Bill changes under consideration in the legislature — including references in the meeting to House Bill 1488 and later citation in a draft resolution to House…