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Board approves 28E HR/payroll sharing agreement with neighboring districts

East Marshall Community School District Board of Directors · July 2, 2025
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Summary

The East Marshall board approved a three-district 28E agreement to share HR/payroll services for FY25–26 (East Marshall 30%, Sumar Fredericksburg 40%, Tropola 30%); the district will pay roughly $31,000 in FY26 and expects to recoup the amount via student FTE allocation in FY27.

The East Marshall Community School District board voted to approve a 28E operational-sharing agreement to jointly provide HR and payroll services with neighboring districts. Under the agreement, East Marshall would hold a 30% share, Sumar Fredericksburg 40% and Tropola 30% of a shared operational position.

District staff explained that the arrangement spreads the cost of HR/payroll and related insurance duties across three districts and provided an estimated cash impact: "We would end up paying $31,000 this year, but we would recoup that in FTE, student FTE next year in FY27," a presenter said. The presenter also noted that the operational-sharing enrollment adjustment could increase the district's reported FTE (for example raising an enrollment figure from 530 to 534 by counting shared operational units).

The board moved, seconded and approved the 28E agreement by voice vote; the transcript records approval but does not list a roll-call tally. The board discussed procurement timing and the fact that the operational-sharing funds will not arrive until FY27 because operational-sharing enrollment is reported in the district's fall counts.

Next steps: staff will finalize the agreement documents and implement the shared staffing arrangement according to the schedule presented to the board.