Tredyffrin-Easttown board adopts preliminary 2024–25 budget resolution, will seek Act 1 exceptions

The Tredyffrin-Easttown School Board voted unanimously on Jan. 22 to adopt a preliminary budget for the 2024–25 school year and to authorize district staff to file for Act 1 exceptions with the Pennsylvania Department of Education. The action keeps options open on revenue and tax authority while the district works through its final budgeting process.

Business manager Art McDonnell said the district’s initial projections without additional revenue show a deficit of about $11.5 million. Applying the Act 1 index (5.3 percent) reduces that shortfall to roughly $4.4 million; McDonnell said the district believes it may be eligible for a special-education exception worth about $1.3–$1.4 million, which would reduce the projected gap to about $3.0 million. "This is the scenario that we looked at at our January 2 meeting," McDonnell told the board as he walked through timeline and fund-balance slides. He also said the preliminary budget submitted to the state includes a $6.0 million capital-fund transfer to support future projects.

The resolution does not set a final tax rate. McDonnell explained that filing for an Act 1 exception would give the board the legal authority to include that exception amount in any final rate the board chooses to adopt later; it does not obligate the district to raise taxes. "When we file, we will get something back from PDE saying you now have the authority to go to X," McDonnell said, describing the state’s online worksheet and timing around the Feb. 8 window.

Board members pressed for clarification on how Act 1 exceptions are calculated. McDonnell said the special-education exception is based on actual expenditures recorded for two most recent fiscal years and excludes state special-education subsidy; the remaining incremental increase determines the eligible exception. Dr. Yolanda Allen emphasized the purpose of the vote: "We’re not making a decision tonight. We’re allowing ourselves flexibility," she said, noting that final decisions about tax rates and budget adjustments will come later in the budget cycle.

At the end of the presentation and discussion, the board conducted a roll-call vote; each member voted in the affirmative and the motion passed unanimously (9–0). The district will submit the preliminary budget to the state and, if eligible, will receive confirmation from PDE after the application window opens.

Votes at a glance
- Consent agenda (group of routine approvals): approved by voice vote (unanimous).
- Resolution adopting preliminary 2024–25 budget and authorizing Act 1 exceptions: approved by roll-call vote, unanimous (9–0).
- Policies 7040 (use of district facilities) and 9131 (nomination and election process for board officers) approved for first reading: approved by voice vote (unanimous).

What happens next
The board has scheduled budget workshops in March and April and a proposed-final budget adoption on April 22 ahead of a final budget vote in June. The district’s finance and bond planning work will continue, with a February finance-committee meeting set to review debt-service scenarios tied to planned capital projects.