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Mapleton School Board approves 2025-26 budget and special reserve levy; superintendent addresses audit gaps
Summary
At its Sept. 8 meeting, the Mapleton School Board approved the final 2025-26 preliminary budget and a special reserve levy and approved routine financial and policy items; Superintendent Jenna Farkas told the board the district has completed audits for 2020–21 and is working on 2022–23 after a DPI compliance notice.
The Mapleton School Board on Sept. 8 approved the district’s final 2025–26 preliminary budget and a special reserve levy after a presentation by Superintendent Jenna Farkas.
Farkas summarized the district’s 2024–25 revenues and expenditures, enrollment trends and potential taxpayer impacts as the board considered options for a special reserve levy. She told the board that within that levy only 50% of the levy proceeds can be spent in a single year with board approval. The transcript alternately refers to the levy as “3 mills” and as “3%”; the board voted to approve the budget and levy as recorded in the meeting minutes.
Board business at the meeting also included routine approvals: the board approved the 2024–25 annual financial report (motion by Justin Cole; second by Brandon Runck), approved the August 2025 minutes (motion by Justin Cole; second by Luke Steckler) and approved the August financial reports (motion by Vice President Luke Steckler; second by Blaine Anderson). The board also approved second readings of policies KADA, GABE and ACCB (motion by Blaine Anderson; second by Justin Cole), and it approved the annual compliance report to STARS on a motion by Steckler, seconded by Anderson.
Farkas addressed a recent letter from the state Department of Public Instruction (DPI) that said the district was not in compliance with audit requirements. According to Farkas, the district has submitted completed audit reports for 2020 and 2021 and is working on audits for 2022 and 2023; the board approved the annual compliance report after that update.
What the board approved
- Approve 2024–25 annual financial report (mover: Justin Cole; seconder: Brandon Runck; motion carried). - Approve August 2025 minutes (mover: Justin Cole; seconder: Luke Steckler; motion carried). - Approve August 2025 financial reports (mover: Luke Steckler; seconder: Blaine Anderson; motion carried). - Approve final 2025–26 budget and special reserve levy (mover: Blaine Anderson; seconder: Luke Steckler; motion carried). - Approve second readings for policies KADA, GABE and ACCB (mover: Blaine Anderson; seconder: Justin Cole; motion carried). - Approve annual compliance report to STARS (mover: Luke Steckler; seconder: Blaine Anderson; motion carried).
Nut graf: why it matters
The budget and the decision to levy a special reserve affect taxpayer obligations and how the district can use reserve funds in the coming year. The DPI audit finding and the board’s response are material to the district’s financial oversight; Farkas’s statement that 2020 and 2021 audits are complete, with work underway for 2022 and 2023, frames the district’s near-term compliance work and reporting obligations.
Additional details and next steps
The transcript records inconsistent language describing the special reserve levy (both “3 mills” and “3%” are used). The district did not clarify the discrepancy in the meeting record; the minutes show the board approved the levy as presented. Farkas said staff are addressing the outstanding audit work and that she had provided the latest audit report in response to the DPI notice. The board set no additional public timeline for completion of the remaining audits during the meeting. The next regular meetings were announced for Oct. 13 and Nov. 10 at 6:00 p.m. in the Mapleton school cafeteria.
