Washington County School Board adopts 2025–26 budget, approves final 2024–25 budget

The Washington County School District Board of Education on June 23 held a public hearing on the district—s budgets and voted to adopt the 2025–26 budget and accept the final 2024–25 budget as posted, with the certified basic tax rate set at 0.001379.

District staff presented an executive summary and multi‑year comparison showing growing expenditures per student and changes to how debt service and capital are reported. At the end of the presentation a board member moved to approve the budgets as posted with the certified tax rate change; another board member seconded the motion and the board voted in favor (ayes recorded; no opposed votes recorded in the transcript). The motion carried.

Why it matters: the budgets reflect several near‑term and structural pressures — higher per‑student spending driven by inflation and technology costs, reallocation of tax levies tied to charter replacement and a rapidly expanding online program that has materially increased district revenues and fund balance. Board discussion focused on how much of the fund balance is one‑time money, how to use surpluses for capital work, and the risk of legislative or policy changes to online program funding.

Key details from the presentation

- Certified tax rate and taxes: staff told the board the legislature—s certified/basic rate for the district is 0.001379; the budget was approved with that addendum. Staff also said a recalculation tied to the charter local levy increased the amount taken from the district—s board local levy; staff reported the charter local levy calculation change increased the levy collection for that purpose (staff said the local impact was roughly an additional $2 million). The presentation noted the basic levy and the charter replacement levy estimates were updated after counties submitted valuations to the state.

- Fund balance and online program revenue: staff reported a projected total fund balance of about $142,000,000 for the coming year, with roughly $40,000,000 of that balance attributable to the district—s online program. Staff said online program collections rose from about $3,000,000 four years ago to nearly $10,000,000 last year and that the district is still assessing what the steady state of that revenue stream will be and whether future legislative changes could alter it.

- Instruction and staffing metrics: staff showed the district spends about 68–69% of its Fund 10 (M&O) budget on instruction (a narrow, national accounting definition that includes classroom teachers, instructional supplies and textbooks). Staff said that percentage has remained roughly flat for 25 years even as other categories (technology, counseling, health services) have grown. The district—s reported certified teacher‑to‑pupil ratio was 21.8; presenters compared that figure with other Utah districts and noted Washington County ranks near the lower end of per‑pupil spending statewide while exceeding national averages on the instruction percentage.

- Capital and debt reporting: staff explained that debt service has been transferred into the Capital Projects Fund and that the district has about $85,000,000 in capital projects included in the budget for work to be carried out over the coming year. Because the district is reducing outstanding debt over the next several years, staff said the district will have more capacity to pay cash for capital projects rather than issuing debt.

- One‑time versus ongoing resources: presenters and board members discussed using one‑time fund balance for capital work (examples mentioned in discussion included repairs and replacements such as the auditorium at Enterprise and upgrades at Pine View). Staff and board members emphasized using surplus money for one‑time projects rather than ongoing personnel costs.

- Other items: presenters said technology and centralized services (student information systems, communications platforms) have grown substantially and now cost nearly $1 million a year more than a decade ago. The food service program will have a new director, Kathy Torok, who returned to the district after serving in Sevier County; the board asked staff to bring her to a future meeting.

Votes and next steps

A board member identified in the transcript as Member Segnor moved to approve the final 2024–25 budget and adopt the 2025–26 budget as posted with the certified tax rate of 0.001379; a second board member (name not specified in the transcript) seconded the motion. The board voted in favor and the motion carried. Staff indicated the budget documents posted to the district—s website reflect the changes described and that the board will proceed with implementation and scheduled capital work.

Meeting context and board direction

Discussion was detailed and technical: staff walked through fund and function definitions, tax rate calculations, indirect cost rates and comparisons with other districts. Board members asked for additional comparative data on administrator and total staff counts and asked staff to prepare talking points the board can use with constituents and legislators to explain fund balance and budgeting choices. Board members discussed hosting a session with local legislators before the next legislative session to explain the district—s financial strategy and one‑time capital priorities.

Sources and attributions

All factual details are drawn from the district—s June 23 presentation to the Washington County School District Board of Education and the public record of the board—s vote at that meeting. Where a speaker was named in the transcript, the article identifies them; where the transcript did not provide a full name, the article attributes discussion to board members or district staff as recorded in the meeting.