Board reviews draft 2026 budget; staff cites $541,000 wind-tower projection and capital needs
May 11, 2026 | Deuel School District 19-4, School Districts, South Dakota
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Board finance staff reviewed the draft 2026 budget, revenue projections and capital outlay priorities and answered board questions about timing and accounting for contract salaries.
Finance staff told the board taxable-evaluation numbers from the county had not yet been received and that some revenue timing causes June expense spikes because contract employees are paid in July and August but expensed in June. "In June, the... those are expensed in June," a staff member said when explaining monthly variance.
On revenue, the staff member read a projection of "$541,000 in wind tower dollars that we will receive this next year" and said other revenue figures were shown on pages 36–37 of the packet. The same staff member reported a student count of 502 and a per-student calculation of $3,966 used for capital-outlay calculations.
Specific line items discussed included a school bus listed at $136,000, a bond payment of $617,006.63, and a move of property insurance into the capital outlay fund as of July 1. Staff also reported food-service expenditures of $421,950 with a $150,950 deficit noted; staff said timing and hourly-pay accounting could reduce that apparent deficit.
Facilities items in the capital outlay handout included HVAC replacements, flooring, furniture and software licenses; Mr. Shernebeck said an asbestos-removal estimate for carpeted areas was about $18,000 and noted potential savings by overlaying new material instead of full abatement in hallways.
Why it matters: The packet frames the district’s spending priorities for the next fiscal year and highlights revenue uncertainty tied to county valuations and the timing of wind-tower receipts. The projections and capital requests will inform final levy and budget decisions.
Procedural notes: The transcript records "Motion carried" on a preceding item (no mover/second or vote tally recorded in the transcript). At the meeting’s close, the chair announced intent to enter executive session "pursuant to South Dakota Federal 1-dash25-dash2 subset 4 for negotiation." The transcript does not record formal vote tallies on the budget items.
Next steps: Staff said they will update packet numbers when county data arrives and incorporate wind-tower revenue when finalized; the board will receive updated figures in the next packet.
Finance staff told the board taxable-evaluation numbers from the county had not yet been received and that some revenue timing causes June expense spikes because contract employees are paid in July and August but expensed in June. "In June, the... those are expensed in June," a staff member said when explaining monthly variance.
On revenue, the staff member read a projection of "$541,000 in wind tower dollars that we will receive this next year" and said other revenue figures were shown on pages 36–37 of the packet. The same staff member reported a student count of 502 and a per-student calculation of $3,966 used for capital-outlay calculations.
Specific line items discussed included a school bus listed at $136,000, a bond payment of $617,006.63, and a move of property insurance into the capital outlay fund as of July 1. Staff also reported food-service expenditures of $421,950 with a $150,950 deficit noted; staff said timing and hourly-pay accounting could reduce that apparent deficit.
Facilities items in the capital outlay handout included HVAC replacements, flooring, furniture and software licenses; Mr. Shernebeck said an asbestos-removal estimate for carpeted areas was about $18,000 and noted potential savings by overlaying new material instead of full abatement in hallways.
Why it matters: The packet frames the district’s spending priorities for the next fiscal year and highlights revenue uncertainty tied to county valuations and the timing of wind-tower receipts. The projections and capital requests will inform final levy and budget decisions.
Procedural notes: The transcript records "Motion carried" on a preceding item (no mover/second or vote tally recorded in the transcript). At the meeting’s close, the chair announced intent to enter executive session "pursuant to South Dakota Federal 1-dash25-dash2 subset 4 for negotiation." The transcript does not record formal vote tallies on the budget items.
Next steps: Staff said they will update packet numbers when county data arrives and incorporate wind-tower revenue when finalized; the board will receive updated figures in the next packet.
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