Aberdeen School District board approves 2025 final budget and tax levy request; general fund projects $771,000 deficit

The Aberdeen School District 06-1 board approved the district's 2025 final budget and the annual budget levy request at its Sept. 22 meeting after a finance presentation outlining revenue changes, expenditure projections and fund-balance limits.

A finance presenter told the board that the only revenue change since the proposed budget was an increase in Title funding that had been uncertain at the proposed budget stage; the presenter said district enrollment figures were higher than the state aid projection and therefore recommended a conservative revenue estimate. On expenditures, the presenter said general-fund increases were primarily due to Title II grant spending and carryover of prior-year budget allocations; special-education expenditures decreased largely because of staffing changes.

The finance presenter said the general fund deficit was projected at about $771,000 and the special-education deficit at about $163,000, while noting the actual deficits historically have been lower because prior years' expenditures ran at 95'96% of budgeted totals. The presenter also summarized statutory limits on fund balance: general fund and special education fund balances cannot exceed 25% of expenditures for those funds. The presenter asked the board to approve the final budget and the tax request; the presenter also noted that all amounts and levies for the tax request are set by the state.

Board members moved and seconded approval of the budget changes and later moved approval of the budget resolution and annual levy request. One board member asked whether the budget included a 1% salary increase; a participant in the discussion noted 1.25% had in fact been provided. The board voted to approve the 2025 budget changes and then approved the budget resolution and levy request.

Votes at a glance - Approval of agenda: motion by Brian Sharp; second by Dr. Fortnum. Outcome: approved (voice vote; tally not specified in the transcript). - Approval of consent agenda: moved by Laura Ellison; second by (unnamed). Outcome: approved (voice vote; tally not specified). - Approval of 2025 budget changes (2025-26 budget changes referenced in meeting): mover not specified in transcript; second by Mark Murphy. Outcome: approved (voice vote; tally not specified). - Approval of budget resolution and annual levy request: mover and second identified in the transcript as "so moved" and "second"; Outcome: approved (voice vote; tally not specified).

The presenter closed by asking for any remaining questions; with none raised, the board adjourned.