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Liberty Elementary board presses staff for clearer per‑campus budgets after enrollment dips
Summary
Board members flagged a month‑to‑month drop in enrollment and pressed finance staff for clearer, school‑level cost breakdowns. The board directed administration to produce per‑unit cost‑of‑ownership reports and a two‑year plan to build a $2 million carryforward by fiscal 2028.
The Liberty Elementary School District governing board on Oct. 27 reviewed a monthly budget packet that showed revenue beginning to arrive for the year, but also flagged short‑term enrollment declines and large encumbrance increases tied to payroll and purchase orders.
Crystal Mosier, executive director of business services, told the board that revenues and encumbrances through September 2025 reflect the restart of payroll and benefits and a wave of new purchase orders as offices and schools resumed operations. Mosier said the encumbrances change each payroll cycle and that some positions remain fully encumbered in the system even while vacant.
Board members said those dynamics make it hard to judge the real, site‑level cost of operating each school. Board member Zimmerman noted month‑to‑month enrollment fell by 13 students and was down 47 from the same time last year, and said the district needs side‑by‑side monthly budget comparisons. "When that December revision comes along, we're going to have to be really mindful of what that ADM looks like," she said.
After discussion, the board voted to direct administration to provide per‑unit cost‑of‑ownership reports that break district spending down to each campus and major department and include ADM context. The motion passed, 5–0. The board also approved a separate directive asking staff to develop a two‑year plan to build a $2 million carryforward (reserve) by the end of fiscal year 2028; that motion also passed 5–0.
Why it matters: The board cited carryover levels and peer comparisons in pushing for clearer, school‑level reporting. Board members said better per‑campus detail — including utilities, maintenance, transportation and payroll allocated to each site — is needed to evaluate program decisions, capital needs and longer‑term staffing choices.
What staff will do next: Finance staff said their accounting system can produce code‑filtered reports by location. The board asked that staff provide a sample per‑campus report, include ADM in the presentation, and explain any items that require manual allocation. The carryforward plan is to be developed and returned to the board for review.
