Liberty Elementary Board approves May revision moving $700,000 from capital to operations; trustees press for clearer carry‑forward accounting

The Liberty Elementary School District governing board on May 13 approved a revision to the district's fiscal year 2024–25 expenditure budget that captures additional state funding and recent changes in average daily membership and moves $700,000 from the district's capital fund into the maintenance and operations (M&O) fund.

The revision was presented at a public hearing by Crystal Mosier, the district accountant, with assistance from Rebecca Williams, the district's business consultant. Mosier told the board that the district's ADM through March 15 was 4,271, an increase of roughly 69 students from the prior year; the additional students generate about $5,013 each and account for roughly $345,000 of new capacity. Mosier said changes in state budget formulas and updated budget forms also added roughly $1,000,000 of revenue control limit capacity.

Trustees and staff said the revision is a routine, statutorily permitted May adjustment (state statute allows a May revision; the statutory deadline is May 15) that gives districts a final opportunity to "capture" budget capacity before the fiscal year ends. The board approved the revision by a 5–0 vote (motion by Vice President Chris Kenyon; second by Board Member Schmidt).

Why the revision matters

Board members pressed staff on how the district spent and planned to spend carry forward from prior years, and on the consequences of the $700,000 reallocation from capital to M&O. Mosier said the transfer was proposed so the district would not end the year with M&O in deficit; without the transfer, staff said, the district would have needed additional transfers or late‑year expense reductions.

Board Member Zimmerman said she was concerned that much of the district's newly captured capacity ended up in maintenance and plant operations rather than classroom spending. Zimmerman noted that the district had budgeted to cut plant operations in the adopted budget but that actual spending rose, which she said shifted money away from classroom uses and risked eroding carry forward needed for future bonding capacity.

Key numbers and adjustments

- ADM (through March 15): 4,271 (about +69 students year over year). Speaker: Crystal Mosier. - Estimated additional M&O capacity identified in the revision: roughly $1,000,000 from updated state formulas and an additional roughly $345,000 tied to the 69 ADM increase (Mosier). - Transfer proposed: $700,000 moved from capital to M&O (Mosier). - Net reported reduction in capital capacity tied to legislative/other changes and the transfer: just over $2,000,000 (Mosier). - Small Prop 123 adjustment noted: about $3,000 (Mosier).

Board concerns and context

- Zimmerman said that while the district is not operating in a deficit overall, the Auditor General's financial risk assessment had flagged Liberty as high risk in several categories and that the board should prioritize rebuilding carry forward for both emergency resilience and future bond rating considerations. - Mosier and others explained that adopted budgets (by July 15) are often prepared before the legislature finalizes school finance formulas and that the May revision is the standard process for capturing updated formula amounts and carry forward. - Board members noted that some budgeted savings materialized because positions were vacant or not filled during the year; Zimmerman warned that using those temporary savings as recurring budget assumptions for FY26 would be risky.

Public comment and related issues

Several public commenters linked the budget discussion to broader concerns about staffing and transparency. Parent and community speakers said the district has experienced teacher and staff departures and asked how the district will staff next year without increasing costs or relying heavily on contract or emergency‑certified teachers. Mosier and other staff said HR and finance were working to present staffing plans for the next fiscal year during the June and July budget process.

Formal action

The board voted 5–0 to approve the FY2024–25 annual expenditure budget revision (motion by Vice President Chris Kenyon; second by Board Member Schmidt). Trustees also asked administration to prepare additional materials for future meetings showing carry‑forward calculations, staffing status, and per‑campus cost breakdowns.

What happens next

Mosier reminded the board that the district will propose the FY26 budget in June and must adopt it by July 15; she also said the administration plans a December revision next year as a best practice so the board will have more frequent review opportunities. Trustees requested a future agenda item with a plan to rebuild carry forward and more transparent reporting on encumbrances and post‑June 30 activity.

Vote at a glance

- Motion: Approve FY2024–25 annual expenditure budget revision. - Mover: Vice President Chris Kenyon. - Second: Board Member Schmidt. - Vote: Kenyon — yes; Schmidt — yes; Zimmerman — yes; Scrincioni — yes; President Michael Todd (attending remotely) — yes; Result: Approved 5–0.

The board adjourned the meeting at 7:41 p.m.