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Board hears draft audit and warns recalibration proposal could add funds while shifting costs

Uinta County School District #1 Board of Trustees · December 10, 2025
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Summary

A draft audit was presented and staff warned that a state recalibration proposal could add about $4 million to the district's general fund but pair that increase with changes such as proposed class‑size rules and reductions in student‑activity funding; trustees plan meetings with legislators in January.

At its Dec. 9 meeting the Uinta County School District #1 board reviewed a draft audit and received an update on state recalibration that staff said could materially change how district funding is calculated.

A staff presenter (identified in the meeting as Mr. Williams) said the auditors expect a completed audit by the next board meeting and briefly pointed trustees to the management discussion and analysis, the statement of net position and the revenues/expenditures statements for a fiscal overview.

On recalibration, Mr. Williams told the board the legislature's direction could add as much as "$4,000,000" in general fund dollars for Uinta County School District #1 but that the package the legislature is drafting also proposes offsetting changes. He said those offsets include revised class‑size calculations (described at the meeting as moving to roughly 15 students in K–3 and 25 students in grades 4–12), changes to how interest income and rolling averages are counted, and reductions to the student activity funding formula.

Mr. Williams offered figures for student activity costs and state funding: "We have about... paid about $1,500,000 for all of the student activity costs. We were funded about $263,000," and said draft legislative ideas would reduce the funded amount toward about $980,000. He cautioned trustees the net effect could be a reallocation of funds rather than a straightforward increase and asked trustees to meet legislators in January to describe local impacts. The presenter also noted an outstanding district court stay and an upcoming Supreme Court calendar that could affect longer‑term funding outcomes.

The board did not take formal action on the recalibration matters at the meeting but set a timeline to discuss proposals when legislative drafts are released and to coordinate outreach with local legislators in January.