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Klamath County SD board adopts supplemental budget shifting federal forest fees into reserves
Summary
The Klamath County School District board adopted Resolution 26‑02, a supplemental budget for FY25–26 that reallocated Secure Rural Schools federal forest fee receipts into reserve accounts, adjusted beginning fund balance after audit, and increased projections for salary/benefit retro payments and interfund transfers.
The Klamath County School District board on a voice vote adopted Resolution 26‑02 to approve a supplemental budget for fiscal year 2025–26, moving several revenue and expenditure items among funds and restoring reserves.
Janet (director of business services) told trustees the primary driver was a decision to place roughly $2.8 million in Secure Rural Schools federal forest fee payments into reserve funds rather than the general fund, after the district received a large deposit earlier in the year. Janet said the reserve treatment will allow the district to target those funds for construction and other one‑time uses while backing a portion—about $1.0 million—into the general fund to help balance operations.
The supplemental proposal also reflected an audit adjustment: beginning fund balance for the general fund was revised from about $8.9 million to $8.2 million. Janet reported an estimated $500,000 increase in salaries and benefits tied mostly to retroactive contract payments that were settled after the original budget was prepared. Other line items included increased interfund transfers for approved construction projects and a small SB 1149 lighting reimbursement (about $38,000) that will flow back to the general fund.
Trustees asked clarifying questions about which projects the construction transfers would cover; Janet listed prior-approved projects that remain active in construction funds, including gym and roof projects and the Gilchrest bathrooms project. The board repeatedly emphasized that many of the adjustments reflect timing and coding changes rather than new ongoing operating commitments.
After discussion, the board adopted Resolution 26‑02 as presented. The district will use the revised budget to proceed with planned transfers to construction and reserve accounts and to process the remaining retroactive payroll payments.
The resolution was adopted by voice vote with the chair announcing the motion passed. No roll-call tally was read into the transcript.
