Rescue Union board approves library plan, accepts audit report and adopts budget guidelines
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Summary
The Rescue Union Elementary School District board approved its 2025-26 library plan, accepted the 2024-25 financial audit (including an ELOP transportation finding), and adopted budget guidelines for 2026-27, including a 10% general-fund reserve policy and a plan to transfer solar savings to capital fund 40.
The Rescue Union Elementary School District Board of Trustees on Tuesday approved the district's annual library plan, accepted the 2024-25 audit and adopted budget guidelines for the 2026-27 fiscal year.
Assistant Superintendent Dustin Haley presented the library plan, which updates site collections and aligns goals to the board's focus areas. Haley said site-level collection inventories and recent weeding are included in the plan, and noted that some middle-school titles remain on restricted checkout lists that require parent permission. "Our libraries are the heart of our schools," Haley said, describing librarians' role in curriculum support and student engagement.
On the audit, the district's Chief Business Officer reviewed the auditor's findings for 2024-25. The audit found the district's financial statements were presented fairly with no material weaknesses but included a compliance finding tied to the Expanded Learning Opportunities Program (ELOP): the district did not offer required transportation during a winter break window used to meet ELOP hour requirements. The CBO said the district has incorporated the prior-year penalty into its budget and has improved coordination with the county office of education to avoid repeat findings. "We did provide transportation starting spring break last year, and we covered winter break this year," the CBO said when summarizing corrective steps.
The board also adopted 2026-27 budget guidelines that preserve the district's fiscal practices: a 10% minimum general fund reserve (the state minimum is 3%), use of one-time dollars for one-time expenses, and multiyear projections. The CBO said projected solar savings will be placed in the district's capital facilities fund (Fund 40).
Votes at a glance - Library plan (approval): motion made and seconded; board voice vote recorded as Aye; motion passed. - 2024-25 audit report (acceptance): motion made and seconded; board approved with one recorded opposition. - 2026-27 budget guidelines (adoption): motion made and seconded; board approved by voice vote.
The board reached these decisions during its regular meeting after presentations from district staff and trustees. There was no extended debate recorded on these items; affected staff said follow-up steps are in place (county coordination on ELOP transportation, continued monitoring of library collections).
