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Southern Door board approves preliminary budget, $100,000 capital transfer and 10‑year plan
Summary
The Southern Door County School District board approved a preliminary FY26–27 expenditure budget, a $100,000 transfer to a long‑term capital trust (Fund 46) and an updated 10‑year capital improvement plan, citing declining enrollment and reduced state aid as drivers of tightened finances.
The Southern Door County School District Board of Education on June 15 approved a preliminary FY26–27 expenditure budget, transferred $100,000 into a long‑term capital improvement trust and adopted an updated 10‑year capital improvement plan.
District finance staff and consultant Mary Blaha said the district’s revenue limit authority is driven by membership and the state per‑pupil amount (reported this year as $11,650), and that declining enrollment has reduced state aid. Blaha told the board that roughly 83 percent of the district’s revenue is governed by the revenue‑limit formula and that recent state aid changes shift more of the burden to local taxpayers.
Heather (district administration) presented the preliminary expenditure figures and explained the purpose of the vote: "This preliminary budget authorizes us to continue paying bills and operating through October when the final budget is adopted after state equalized values are confirmed," she said. The board voted to approve the preliminary expenditure budget by roll call.
On the capital side, administration proposed transferring $100,000 from the general fund into Fund 46, a long‑term capital improvement trust established in 2015 that now can be used after a five‑year waiting period. Heather described the transfer as a strategic step to reserve funds for expected facility repairs and to avoid an all‑at‑once need for large projects. The board approved the transfer by motion and roll call.
The board also approved an updated 10‑year capital improvement plan that lists categories of work through 2036 rather than exact line‑item projects, a format administrators said is intended to preserve flexibility for changing priorities and unexpected repairs.
Board members emphasized the fiscal context. Jeff Walters, a governance consultant who presented earlier in the meeting, and administrators repeatedly noted recent operational referendum results, enrollment declines and turnover as reasons to stabilize finances. Several members asked staff to present monthly summary reports with explicit "red flag" items so the board can monitor budget‑to‑actual trends.
What’s next: the preliminary budget is a short‑term authorization; the board will adopt a final budget in October after the state confirms equalized values and state aid figures.
