August 25, 2025 at 5:00 PM - Board of Education Special Meeting

Rationale:  Information concerning the Open Meeting Law, Chapter 84, Article 14 of Nebraska State Statutes, is posted in the meeting room and at a location accessible to members of the public. 

Mrs. Kari Loseke, Board President, will call the Board of Education Special meeting to order. 

Rationale:  The Board Secretary will conduct roll call attendance. 

Rationale:  Dr. Gilson will lead the Board in the Pledge of Allegiance.

Rationale:  This is the portion of the meeting when members of the public may address the board about matters of public concern.

INSTRUCTIONS FOR MEMBERS OF THE PUBLIC WHO WISH TO SPEAK:

Rationale:  The District already transferred the budgeted $80,000 from General Fund to Activity Fund.  Mr. Shearer to share if he has a recommendation to transfer an additional amount to cover deficit balances prior to the August 31, 2025 end of the fiscal year.

Rationale:  The district budgeted $1,000,000 to be transferred into its Savings Depreciation Fund for 2024-25.  Mr. Shearer recommends transferring that amount plus an additional $40,000 to start a new line item in Savings Depreciation for Staff Computers. Mr. Scott Macholan had budgeted that amount, but did not need to spend it in 2024-25. Going forward, Mr. Scott Macholan would like to consider leasing all staff machines, replacing them at the same time - similar to the recent lease for student iPads.  Mr. Shearer would use Savings Depreciation to finance any possible future lease.  

Rationale:  Discussion of conducting a Financial Board Audit. 

• Possible Motion to proceed forward with a Board Audit of all schools' finances to be completed over the next few months. The Finance Committee will work with Dr. Gilson to review and update existing Board Financial Policies.  During this period, spending will be limited to essential operations only.

Rationale:  The district only received a $435,902 increase in its certified tax request authority over last year's non-bond tax request to share with both the General Fund and Building Fund. In the previous year, the district lost $402,433 in property tax request authority;as a result, it decreased its overall tax request.  That is only a net increase of $33,469 in property taxes that can be used to finance between the General Fund and Building Fund with property tax over two years. 

If 70% of the Board approves a resolution to access up to 6% additional revenue growth, that would provide up to an additional $1,742,701 of funding to support for the General Fund or Building Fund.

Rationale:  Mr. Shearer presented budget information to Board Members at Budget Workshops held on August 20, 2024, and August 21, 2024. At those workshops, Mr. Shearer and Dr. Gilson gathered Board Member feedback and will present a proposed School District Budget and Tax Request draft they recommend being shared for Public Hearing(s). The Board is only to approve tonight a proposed budget that will be advertised via public notice for its public hearing(s) to be held at 7pm on September 08, 2025, prior to the start of the Regular Board Meeting.  The Board will not approve the adoption of its Budget and Tax Resolution until sometime after the budget and tax public hearings request.

Rationale:  Should the Board adopt the resolution to exceed property tax authority by up to 6% additional revenue growth AND approve public notices for public hearings for the District's proposed 2025-26 budget that has an increase in total non-bond related tax request exceeding $619,076.73 over last year's tax request, a special board meeting will need to be scheduled some time after the joint public hearing to be held at the Blair Public Library on September 18, 2025 at 6pm, but before September 30, 2025, the 2025-26 budget submission deadline.

However, should the resolution to exceed property tax authority fail OR the non-bond tax request increase over last year stay at or below $619,076.73, it would not be necessary to schedule a special board meeting to adopt both the budget and tax resolution..