Southwestern School Board adopts 2025 budget, capital projects and bus plan; approves transfer authority

The Southwestern School Board voted unanimously to adopt core elements of its 2025 financial plan, approving budget forms 1–4, the district’s capital projects plan and a school-bus replacement plan and passing four related resolutions to finalize appropriations and permit transfers between funds.

Laura, who led the budget presentation, told trustees the budget packet includes the primary appropriation forms they were being asked to adopt and explained that the administration advertises a higher tax rate than it expects so the district will not understate needed revenues if assessed valuation changes. She said the budget, capital projects plan and bus replacement plan were advertised Sept. 21, 2024, on Gateway and the district website and that the packet includes the formal resolutions for signing and submission to the state finance division.

Why it matters: The formal approvals give the district authority to move ahead with planned capital purchases and to sign required documents for state review. Laura also warned the board that lower student counts will reduce state revenue: she reported average daily membership (ADM) down from 1,222 to 1,183.49 and estimated that decline would reduce education-fund revenue by about $283,486 unless counts recover by the state’s February census.

Most important votes and actions

- Resolution 2025-01 (appropriations and advertised tax rates): motion, second, roll-call approval. The resolution will be signed and sent to the division of finance for final processing. Laura noted advertised appropriations and line items for the education fund and a rainy-day amount; final tax rates will be set after the county provides final assessed valuation.

- Resolution 2025-02 (adopt capital projects plan): motion, second, roll-call approval. The plan lists capital priorities including bus purchases and facility projects that trustees described informally as the district’s "Christmas list."

- Resolution 2025-03 (adopt school-bus replacement plan): motion, second, roll-call approval.

- Resolution 2025-04 (authority to transfer up to 15% from education fund to operations fund): motion, second, roll-call approval. Laura said this resolution would allow the business office to make up to two transfers per year (she cited a common pattern of transferring roughly $500,000 in the first half of the year and another transfer in the second half if necessary) to fund transportation and central-office expenses moved into operations in prior years.

On equipment procurement, the board approved purchase of a used 2019 78-passenger bus (6.7L diesel, approximately 60,000 miles) offered to the district at $84,764; Laura said the district already budgeted for the bus under the 2025 plan and moved to secure it while other districts were interested.

Board members asked clarifying questions about advertising practice and timing; Laura reiterated that advertised tax rates are set high intentionally and that the actual rate will be calculated after the county’s assessed valuation is finalized. She said she will notify the board if and when she executes transfers under resolution 2025-04.

The adoption hearing was adjourned after the roll-call votes and the board moved into its regular meeting.

Votes at a glance

- Resolution 2025-01 (appropriations and tax rates): recorded as approved by roll call (tally recorded in meeting). - Resolution 2025-02 (capital projects adoption): approved by roll call. - Resolution 2025-03 (bus replacement adoption): approved by roll call. - Resolution 2025-04 (education-to-operations transfer authority): approved by roll call.

Next steps: The signed resolutions will be submitted to the state finance division as required; the administration will monitor ADM counts and report back if transfers are executed or if assessed valuation produces a materially different tax rate.