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Duneland School Corporation trustees approve maximum levy, OK $4.1 million transfer to operations
Summary
The Duneland School Corporation board approved the maximum tax levy and adopted budget resolutions including a $4,104,000 transfer from the Education Fund to the Operations Fund for 2026, delegated limited authority to reduce appropriations after a state notice and authorized advertising for an additional appropriations hearing on Nov. 10, 2025.
The Duneland School Corporation board of school trustees approved the district’s maximum tax levy and passed a set of budget resolutions Tuesday that include transferring $4,104,000 from the Education Fund to the Operations Fund for 2026.
Lynn, speaking for district administration, told the board that “For 2026, the transfer amount is set at $4,104,000, which represents an 8.4% transfer amount.” Lynn said the transfer moves a portion of state tuition support into the operations budget to pay for expenses that were previously funded from state support when those expenditures were part of the general fund.
The administration recommended adopting the resolution so the district can use part of its annual state tuition support to fund ongoing operations. The chair called for a voice vote and trustees indicated assent; there was no recorded opposition.
In a separate vote the board adopted a routine resolution delegating authority to the superintendent and the chief financial officer to reduce any 2026 budget appropriations, tax rate, tax levy or operating balances if warranted after receipt of the state’s notice from the Department of Local Government Finance (DLGF). Lynn said the DLGF form “typically comes in, around actually Christmas time. So, the state is supposed to have it out to us by the December 31 at the latest,” and the board has 10 work days from that notice to act.
The delegation is a recurring housekeeping measure intended to allow the superintendent and finance staff to make adjustments during the narrow window after the DLGF issues final paperwork without calling an emergency meeting.
The board also authorized administration to advertise an additional appropriations hearing to be held at the Nov. 10, 2025, regular meeting. Lynn said administration proposes increasing the referendum fund appropriation by $400,000 and the education fund appropriation by $800,000; those dollars would come from 2025 revenues and are not a drawdown on cash balances for either fund. The board voted to permit advertising, again by voice vote with no recorded opposition.
The meeting concluded with a motion to adjourn; trustees signed meeting paperwork afterward.
What happens next: The district will publish the advertisement on Oct. 29, 2025, for the Nov. 10 appropriations hearing. If the DLGF form arrives before the end of the year and requires adjustments, the superintendent and chief financial officer are authorized to make reductions within the 10-work-day response period.
