Westwood Heights board adopts final 2024–25 budget, approves borrowing resolution and initial 2025–26 budget

Westwood Heights Schools Board of Education members voted to adopt the district's final 2024—25 budget, certify the 2025 tax rate, approve an initial 2025—26 budget and authorize a short-term borrowing resolution of up to $2 million through the Michigan Finance Authority to cover state aid timing gaps.

The actions came during the board's public meeting, where administrators warned the district's revenue outlook is uncertain because the state had not yet adopted its budget. The administration estimated a 2024—25 year-end fund balance of about $5.2 million (roughly 23.24 percent of general fund expenditures) but projected the 2025—26 budget could reduce that balance to about $2.2 million (about 10.19 percent) if state aid and other assumptions do not change.

Why it matters: Westwood Heights officials said the district is a declining-enrollment district and that state categorical funding, expiring federal ESSER carryover and the elimination of the district's virtual academy have materially affected revenues and spending. With the state budget unsettled, the board approved conservative assumptions for 2025—26 and authorized a contingency borrowing resolution to ensure payroll and other obligations can be met if cash-flow timing requires it.

Key budget figures and context

- Final revenues for 2024—25 were presented at about $21.6 million (the January revenue budget had been about $21.7 million), a net decrease of roughly $113,000 attributed to unspent grants carried forward.

- General fund expenditures for 2024—25 were reported at about $22.5 million, down roughly $165,000 from the January…