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Kewanee CUSD 229 board adopts 2025–26 budget, waives administrative-cost limit

Kewanee Community Unit School District No. 229 Board of Education · September 15, 2025
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Summary

The Kewanee Community Unit School District 229 board unanimously approved the 2025–26 budget and a resolution waiving the administrative-cost limitation, an accounting reclassification Superintendent R. Baney described as not creating new expenditures.

The Kewanee Community Unit School District No. 229 board unanimously approved the district's 2025'2026 budget on Sept. 15 and adopted a separate resolution waiving the statutory limitation on administrative costs for Fiscal Year 2026.

Superintendent R. Baney presented the budget and fund-by-fund projections. She reported projected revenues of $23,968,900 and expenditures of $23,468,660 in the Education Fund, with an estimated ending balance of $13,925,036. The Building Fund projected revenues of $3,667,955, expenditures of $4,002,315 and an ending balance of $2,166,693. The Transportation Fund projected revenues of $1,622,940, expenditures of $1,696,740 and an ending balance of $1,009,172. Baney said the district's starting fund balances on July 1, 2025 were $13,424,796 (Education), $2,185,553 (Building) and $1,082,972 (Transportation).

On the administrative-cost resolution, Baney described the change as an accounting or bookkeeping reclassification: "this is only an auditing/bookkeeping change," she said, explaining some salaries are being moved into account codes categorized as administrative costs rather than representing new spending.

Both the resolution to waive the administrative-cost limitation (authorized by Section 17-1.5 of the Illinois School Code) and the budget were approved by roll-call vote, with Members DeMay, Dev, DeBord, Christiansen, Salisbury, Steffen and President Jeff Johnson all recorded as voting aye.

Why it matters: the adopted budget sets the district's spending plan and reserves for classrooms, facilities and transportation for the coming fiscal year. The board's waiver of the administrative-cost limit, as described by the superintendent, affects how payroll and other existing expenditures are classified for reporting and audit purposes but does not, according to Baney, increase total district spending.

What's next: the budget is in effect for the fiscal year that began July 1, 2025, and ends June 30, 2026. Further decisions that would materially change appropriations would require board action in later meetings.