Berwyn South SD 100 board adopts amended FY25 budget; finance committee flags $6M transfer to capital projects

The Berwyn South School District 100 Board of Education adopted an amended fiscal year 2025 budget on Tuesday and discussed a finance committee recommendation to transfer $6,000,000 from the operations and maintenance fund to the capital projects fund.

The meeting opened with a public hearing on the tentative amended FY25 budget; the board moved to adjourn the hearing and reconvene in open session before taking action on the budget later in the meeting.

Jenny (finance staff) reported a cash balance of $71,100,000, month-to-date revenue for June of $3,700,000 and May revenue of $3,400,000. Year-to-date revenue was reported as $62,600,000; May expenses were $5,900,000 (which included bond interest), and year-to-date expenses were reported at $58,200,000 for a fund balance of $67,900,000. The finance presentation noted grants winding down, including CARES/ESSER funds.

Members of the finance committee described a resolution on the consent agenda to move $6,000,000 from the operations and maintenance fund to the capital projects fund because the capital fund lacks a direct revenue stream. The committee and finance staff said the transfer is necessary to avoid a negative balance in fund accounting and that the recommendation followed the district attorney’s and finance staff’s guidance; the resolution was described as both a budget item and a formal board direction for transparency.

Board members questioned the EBF (Evidence-Based Funding) spending plan, which the committee had included in the budget book. One board member asked whether the district had intentionally reduced average class sizes; staff said class sizes have decreased slightly due to declining enrollment and that the district has not added core classroom FTEs solely to reduce class size. The district noted contract thresholds (28 students) and an informal goal range of about 22–24 students per class.

The board discussed three EBF strategies identified in the budget and three priority investments. Finance staff said EBF spending prioritized low-income students, English learners and special education students and that some core positions added since EBF began include two special-education positions (added this year due to need), one social-worker position and one dual-language position; one previously unfilled EL position was filled.

After discussion, a motion to adopt the FY25 amended budget (agenda item D) was moved and seconded and passed on a roll-call vote with the following recorded: Irene Jimenez — aye; Steinfeld — aye; Gonzales — aye; Palace — aye; Caballero — aye. The board also approved the consent agenda items A–H (excluding D earlier) by general consent.

The finance report also noted five Freedom of Information Act requests this month and active work to increase student registration for the next school year, with a district goal to have as many students registered as possible before the end of May.

Board members asked procedural questions about why a formal resolution is required to move funds; finance staff said it was the attorney’s recommendation and that the resolution provides explicit direction and transparency for a substantial transfer.

Officials said the capital projects fund will support ongoing summer facilities work and projects tracked in the district’s fund-60 capital projects accounting, which previously received ESSER money but no longer receives that revenue source.

The board concluded finance business and moved on to other agenda items.