Finance briefing: WPU changes, phased school‑fee replacement and CTSO funding concern

Finance staff provided a detailed overview of the state's minimum school program and highlighted the items district leaders should track while building the upcoming budget.

The presentation explained the difference between the legislative update (April estimate) and the final update (July), showed how the WPU (weighted pupil unit) times average daily membership (ADM) generates funding for many program lines, and described the "above the line" versus "below the line" distinction for program growth. Staff said a recent legislative change moved the prior "professional staff" allocation into the district's flexible allocation so that it will no longer grow automatically with the WPU; "that does create some payroll concerns," staff said.

Staff also reviewed changes to local levies and the state basic levy estimate and cautioned that final assessed values and tax rates will shift the actual dollars the district receives. On state changes to school fees, staff said the legislature provided $919,202 to the district this year to offset eliminated school fees; that payment is phased (50% this year, 30% next year, 20% year after) and will taper to zero.

Board members asked about Career and Technical Student Organization (CTSO) funding. Staff said carve‑out funding for CTSOs was removed previously and a new legislative discussion may eliminate state‑funded facilitator positions that support DECA, FBLA and FFA, but local CTSO participation remains high. "We've never had more kids involved in CTSOs this year," staff said.

No formal budget or policy action occurred at the study session; staff offered to provide additional materials and follow up with schools regarding procedures (for example, ensuring any Google forms used for required signatures match policy language).