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Board approves November and December payments; finance director says ESSER draws ended, reducing revenue
Summary
The board approved payment batches for November and December 2025 and reviewed year‑to‑date budget-to-actuals; the finance director said revenue is lower compared with the prior year because ESSER federal funds are no longer available.
The Benton Harbor Area Schools Board approved monthly payment reports for November and December 2025 and reviewed the district’s budget-to-actual financial summary.
Director Carter recommended approval of November payments covering general, food-service, sinking and student-activity funds (the packet lists general fund payments of $957,958.90 and other fund figures). Trustees moved and recorded approval of F1. Carter then presented December payments and a year-to-date summary: general fund revenues at about 53% of the year and expenses at about 38% of the fiscal year. The packet lists December payments totaling $893,182.91 across funds.
During Q&A trustees asked for lay explanation of the end of ESSER (Elementary and Secondary School Emergency Relief) draws. Director Carter explained that federal ESSER funds could be drawn in the prior period (July–Dec. 2024) but the district is not drawing ESSER revenue in July–Dec. 2025, reducing federal-line revenues; expenses are also lower because purchases previously paid with federal funding have ended. Trustees also asked about high percentages in certain function codes (for example, pupil activities showing high percent spent) and Carter explained those line items include extracurricular allocations and earlier-year expenditures requested by the superintendent.
Trustees asked how the district determines when to perform a budget amendment. The director explained moving funds within function codes does not require an amendment, but an amendment is required if total projected expenses would exceed the bottom-line total budget. The board voted to approve the F2 December payments by recorded roll call.
The finance discussion closed with trustees requesting clarifications on certain function-code expenditures and a reminder that state aid timing (Oct. 2025–Aug. 2026) affects revenue recognition.
