Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Budget Adoption topic
No spam. Unsubscribe anytime.
Moscow School District adopts 2026–27 budget; board OKs transfers from facilities fund to cover maintenance staffing
Summary
The board adopted the district’s 2026–27 budget after a public hearing. Staff said general fund expenses will be slightly lower year‑over‑year, transfers from fund 435 will offset maintenance staffing, and the district projects a lower beginning fund balance.
The Moscow School District board adopted the district’s proposed 2026–27 budget on June 23 after a public hearing earlier in the meeting. Business and finance staff presented the proposed budget, explaining revenue sources, projected expenditures, and planned transfers between funds.
Don, presenting the budget package, explained that Idaho public school funding combines state general funds with local property tax, dedicated state distributions and federal funds. The proposed general fund revenue and beginning fund balance projections produced a total around the figure presented to the board; staff said general fund expenses for 2026–27 were projected to be just over $31 million, a decrease from the prior revised year.
A notable administrative action in the proposed plan is a continued transfer from fund 435 (school maintenance) to support the district’s maintenance crew and non‑bond facility expenses. Don said discussions with the state department confirmed that using 435 funds for facility staffing is allowable and explained that treating maintenance staffing through 435 will reduce general fund pressure for those costs.
Finance staff detailed several fund‑level issues for board consideration: the food service fund (290) is under pressure from inflation and decreased enrollment and is projected with a zero carryover for 2026–27 unless revenues change; bond redemption dollars now flow through the state under House Bill 292, which affects how any remaining dollars are deposited into fund 435 for maintenance. Staff also noted anticipated increases in district health‑care contribution (projected 10% increase) and step/lane movements for certificated staff in salary projections.
Trustees asked clarifying questions about the transfers, petty cash thresholds and fund restrictions; staff explained which funds may be used for particular maintenance or modernization expenses and why certain transfers are budgeted. The board unanimously approved the proposed budget at the end of the hearing.
Why it matters: The adopted budget sets staffing and program priorities, establishes fund transfers that will change how maintenance work is funded, and leaves limited reserves (staff noted the unrestricted beginning fund balance was below the board target range and will be monitored). The board’s decisions on transfers and fund management will shape capital and operational choices in the coming year.
Next steps: Administration will proceed with implementing the approved budget and monitor high‑pressure funds (food service, special funds) during the fiscal year; trustees indicated they will continue discussions about levy timing and long‑term revenue strategy if reserves remain constrained.
