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Kenyon‑Wanamingo board adopts FY2027 budget built on 592‑student enrollment forecast
Summary
The Kenyon‑Wanamingo School District board approved its fiscal year 2027 budget on June 22 after a presentation by the business manager that projected K–12 enrollment of 592 and outlined anticipated restricted surpluses, community‑ed deficits and a plan to borrow for cash‑flow timing gaps.
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The Kenyon‑Wanamingo School District board voted unanimously to adopt its fiscal year 2027 budget after a detailed presentation from the district business manager.
Dawn, the district business manager, told the board she built the budget on a projected K–12 enrollment of 592 students for FY27. "I built this budget based on our k 12 enrollment being 592 kids next year," she said during her presentation, adding the district ends the current year slightly above 600 but expects some fluctuation over the summer. Dawn projected an overall surplus of about $865,000 for the fiscal year but noted that state rules on allowable uses and restricted funds mean not all of that will contribute to the district's solvency measure (SOD).
The business manager described four primary funds: the general fund, food service, community education (fund 4) and debt service. She said the general fund is projected to show a substantial surplus while fund 4 (community education) continues to run a structural deficit. Board members pressed on enrollment sensitivity and other variables that could change the outcome. Dawn also warned that special‑education transportation costs are reimbursed by the state on a delayed schedule and that the district will need to borrow for cash‑flow timing: "We are looking to borrow 1,900,000," she said, noting that reimbursement lags can create interest costs.
After questions and discussion, a motion to approve the FY2027 school district budget was made, seconded and approved 5–0. The board agreed to monitor midyear enrollment and return with revisions if necessary.

