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Administration explains Impact Aid construction funding and possible use for warehouse refrigeration
Summary
Staff explained how construction Impact Aid allocations are calculated and audited, reported a projected FY26 allocation of roughly $89,110 and a carryover of about $269,000, and discussed whether Impact Aid could fund a refrigeration/warehouse repair project while preserving a reserve for emergencies.
Christa, district staff, briefed the board on the district’s construction Impact Aid allocation, how the application and formula are calculated, and what expenditures the funds can and cannot support.
"Construction Impact Aid ... comes into the district already designated as construction impact aid," Christa said, explaining it is recorded in a capital (500) program and is audited. She walked the board through the calculation: the district’s federally connected student count is multiplied by an attendance ratio and a uniform service rate to produce an allocation.
The presentation said the district’s FY25 allocation produced a per‑district amount in the broader voucher that, for Kodiak specifically, translates to an expected FY26 construction Impact Aid allocation of about $89,110 and a carryover balance around $269,000.
Staff explained allowable uses—major capital repair and modernization projects such as roofs, HVAC, facility modernization and other capital needs—and restrictions: Impact Aid funds cannot be used to supplant other funds, to cover operating costs (salaries, curriculum, routine maintenance), for noneducational or revenue‑generating athletic/event facilities, or to purchase vehicles.
Board members debated whether to apply Impact Aid to a refrigeration/warehouse replacement to reduce repeated spoilage and dependence on borrowed freezers, and asked staff to compare other lower‑cost repairs and interim options (evaporators, temporary freezer vans) before committing large sums. Several members urged retaining a carryover emergency balance while others suggested modest use for items that reduce recurring costs (LED lighting, roofing or other modernization that yields savings).
Administration agreed to provide a list of eligible capital line items and to evaluate whether any planned maintenance items could legitimately be paid from Impact Aid without jeopardizing the fund’s emergency purpose. No formal board decision to spend Impact Aid was taken that night.
