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Big Lake board approves 2025-26 budget, adopts $177,102 in late budget revisions
Summary
At a regular meeting, the Big Lake Public School District board approved the district's 2025-26 revenue and expenditure budget, accepted two late budget revisions totaling $177,102 and heard staff warnings about potential future cuts tied to special education funding.
At a regular meeting, the Big Lake Public School District board approved the district's 2025-26 revenue and expenditure budget and two late budget adjustments totaling $177,102.
Angie, the district finance presenter, told the board the revisions reflected two items: larger-than-expected medical-assistance (third-party billing) payments and reconciling prom fees and donations between fiscal years. Angie said the two revisions together total $177,102 and are already in hand or committed, and that the money for third-party medical assistance is restricted for those uses.
Angie also delivered an enrollment and budget update. She said the district finished the year about one student below the most recent month's count but remains 9 ADMs over the second revised enrollment budget. "We are 9 ADMs over that second revised enrollment budget," Angie said. She presented projected totals of $60,241,201 in revenue and $66,779,373 in expenditures for 2025-26 and said, after accounting for capital and other add-backs, the board was shown a net district deficit of roughly $2.84 million.
Nut graf: The vote finalizes a budget shaped by recent state legislation and a series of one-time and recurring revenue changes. District staff told trustees the budget complies with the board's minimum operating fund balance policy (ending unassigned fund balance reported at about 17.6 percent) but that the unassigned general fund shows a projected deficit of roughly $1.9 million — a gap staff said is not sustainable without additional voter-approved operating levy revenue.
Board discussion and staff remarks emphasized two state-level items that materially affected the budget. Staff summarized the principal impacts of the recent K-12 education finance bill: a positive change in compensatory revenue for the district; a reduction in certain school meal and library aids; and a legislative directive tied to career and technical center transfers that will increase district costs while sending corresponding revenue to the regional technical center. Staff repeatedly singled out the work of a Blue Ribbon Commission on special education, which must identify $250 million in special education savings; if the commission's work reduces statewide special-education cross-subsidy aid, staff warned it could materially affect the district in 2028-29. "This is the one I am most nervous about," Angie said of the special-education review.
Other budget details presented: total general-fund expenditures were described at about $53.6 million, with salaries and benefits comprising roughly $40.3 million (about 75 percent of district spending). Staff said federal aid declined compared with pandemic-era years now that ESSER funds have ended, and noted a sizable drop in Title I allocation driven by fewer students identified as eligible under that calculation.
The board voted to approve the two budget revisions and the 2025-26 revenue and expenditure budget as presented.
Ending: Staff said an audit will occur in October with auditors expected in November. Trustees were reminded an operating-levy referendum is scheduled for November; staff characterized the referendum outcome as the largest near-term factor for the district's fiscal future and said they will continue public communications ahead of the election.
