Emmett budget review: special‑education share falls as modernization funds lift overall budget
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Summary
District finance staff told trustees special‑education spending will be roughly 8.3% of the total budget this year, with Medicaid, federal SPED funds, and maintenance‑of‑effort rules influencing how expenses are coded; trustees discussed staffing and reimbursement uncertainty.
Emmett — At its regular meeting, the Emmett Independent District finance presentation explained how special‑education costs are distributed across fund codes and why the district’s overall special‑education share appears lower this year.
Finance presenter Crystal (Speaker 5) said the district received two state payments and expects another in February; those receipts and school modernization funds increased the total budget, lowering special‑education’s percentage of the total to about 8.3% this year versus prior levels. Crystal described funding breakdowns: Medicaid (fund code 260), federal special‑education funds (257/258), and maintenance‑of‑effort requirements (fund codes 10522 and 10521).
Crystal said some special‑education costs are recorded in the general fund to avoid increasing the maintenance‑of‑effort baseline the state uses. “We never know for sure what Medicaid amounts will come in,” she said, calling reimbursements uncertain but important to budgeting. Trustees asked whether additional staff hires this year raised special‑education costs; Crystal confirmed about five new staff were added.
The board also reviewed interest earnings (about $33,000 year‑to‑date reported) and discussed timing of reimbursements tied to federal program deadlines. Trustees thanked staff for reconciling older invoices and preparing the 10‑year maintenance cost estimates; no budget amendments or votes on tax measures occurred at the meeting.
Next steps: staff will continue monitoring Medicaid reimbursements and return with more refined budget projections tied to state receipts and potential bond or plant/facilities funding options.