Laramie County SD #2 adopts $24.7 million budget, approves appropriations for FY2026–27

The Laramie County School District #2 Board of Trustees adopted a balanced fiscal 2026–27 budget on July 13, approving appropriations that include a $24,700,500 general fund and line items for major maintenance, federal and state grants, capital construction, food service and student activities.

Thomas, the district’s finance presenter, told the board the district received 8.7% of its budgeted revenues for the fiscal year (compared with 102.4% the prior year), expended 93.2% of its budgeted expenditures and had incorporated a recapture payment into revenues. He also said the district expects several year‑end journal reclassifications and that instructional‑silo calculations will change under the updated funding model.

Why it matters: the board’s vote finalizes spending authority required by Wyoming statute and sets the district’s spending plan for the coming school year, including decisions that affect staffing, technology and maintenance.

Details of the adopted appropriations include (as presented to the board): general fund $24,700,500; major maintenance $1,801,000; federal grants $1,160,500; state grants $155,000; capital construction $520,000; food service $746,800; student activities $425,000; recreation $550,000. Thomas said the district’s funding‑model changes and transportation adjustments increased budgeted revenue by approximately 10% (about $2.3 million) over the prior year; at the same time average daily membership calculations and other adjustments reduced the district’s AEM by about 2.21% compared with prior measures.

During discussion board members asked for clarification on the food service fund. Thomas said the actual difference between food service revenues and expenditures was closer to $260,000 while the board had budgeted a $225,000 transfer; a food service fund balance of roughly $59,000 will partially offset the shortfall but the district will likely need a larger transfer next year.

Procurement and approvals: the board also voted to self‑certify the district’s micro‑purchase threshold at $25,000 for FY2027, a change that reduces the number of procurements subject to the federal $10,000 micro‑purchase rule and raises the quote/competition thresholds (competitive quotes required above $25,000; formal bidding at the next threshold). The board approved the motion by voice vote.

The motion to adopt the budget and appropriations passed by voice vote during the public hearing; board members present approved the budget, and the board signed the necessary documents following the meeting.

What’s next: the district will post the adopted budget as a public document and proceed with implementation; staff and board members will monitor food service balances and bring back any necessary adjustments during the fiscal year.