Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Budget topic
No spam. Unsubscribe anytime.
Sheridan County School District #1 adopts $33 million FY27 budget; officials flag shortfall tied to state funding recalibration
Summary
The school board voted to adopt a roughly $33 million fiscal year 2027 budget that includes a small general-fund deficit the business manager tied to pending state funding recalibration. Board members approved levies and several routine handbooks and personnel items.
The Sheridan County School District #1 board voted to adopt its fiscal year 2027 budget, approving a revenue plan of roughly $32.9 million and an expenditure plan just over $33.0 million that produces a modest general‑fund shortfall.
Business manager Mister Smith presented the budget during the public hearing, saying this is “the first time in my almost 30 year career I’m recommending to award a deficit spending budget.” He told the board the shortfall—about $200,000—stems largely from how the state’s recalibration of the education funding model allocates specific components of funding and that anticipated legislative changes could eliminate the deficit next year.
Why it matters: the budget sets the district’s spending priorities for classrooms, operations and student activities and includes mill levies the board approved as part of adoption. Mister Smith said changes to state reimbursements for specific categories (for example, student-activity and school-security funding) would materially reduce the district’s deficit if the recalibration and related bills proceed as expected.
The board adopted the budget and the accompanying tax items after a motion and second. The motion asked the board to adopt the FY27 budget “including 25 mills for special district tax, 1 mill for Sheridan County School District, 1 mill for a recreation district, half a mill for Sheridan Johnson BOCES, and half a mill for Hot Springs Early Childhood BOCES, as presented.” A motion to adopt was made and seconded and the board approved the budget in voice vote.
On program-level impacts, Mister Smith highlighted student‑activities funding and classroom technology as pressure points. He told the board the district “lost…about $150,000 this year…on student activities year over year,” and said that a separate component for teacher laptops does not exist in the state model. He suggested a funding proxy of roughly $450 per student to cover teacher devices, classroom equipment and one‑to‑one needs where appropriate.
Mister Smith also disclosed the district has one out‑of‑district residential special‑education placement that will cost about $650,000 next year and said reimbursements for such placements now arrive quarterly rather than on a 12‑month lag, improving cash flow.
The board approved the budget as presented and completed routine follow‑up actions. Staff said final, audited figures will be posted with the board’s August packet and the district website.
The board adjourned the budget hearing and resumed the regular agenda; no additional action was taken on the recalibration itself at the meeting.
