Nyssa SD 26 board adopts $61.46 million FY 2026–27 budget, approves supplemental funds and grants

The Nyssa School District 26 board unanimously adopted its fiscal year 2026–27 budget, approving a total budget of $61,459,954 and companion appropriations that divide spending among the general fund, special revenue funds, debt service and capital-improvement funds.

Crystal, who presented the district financials through May 31, told the board the district’s cumulative general fund balance is "a little over $8.5 million" and walked members through May revenue and expenditures. She also reported the district’s middle-school bond account ended the month at about $439,000 after a roughly $400,000 debt-service payment, and that the food-service program ran a May deficit of roughly $149,000 that will be corrected by a transfer from the general fund.

Under new business, the board adopted the resolution to approve the FY 2026–27 budget (moved by Marbel and seconded by Donnie) and then approved a resolution making appropriations that matches the budget totals. The board also approved a tax resolution imposing the district’s permanent tax rate (stated in the meeting as 386.8654) and setting next year’s levy for bond obligations at $485,250.

Board members then reviewed a GASB 54 resolution that lists commitments of ending fund balances — including PERS, bus replacement, turf replacement, debt service and facilities management — and questioned a section (section C) that appeared to grant the superintendent authority to "classify portions of ending fund balance as assigned." "Why would the superintendent need to classify those balances as assigned?" asked board member Dustin during the discussion. Board members agreed to remove section C pending staff clarification; Justin moved to approve the GASB 54 resolution without section C and the motion passed.

The board adopted supplemental budget resolution 2026-2 to adjust the current fiscal year budget for additional state school fund revenue tied to increased enrollment; the presenter described roughly $1.9 million in additional revenue, of which approximately $1,660,617 would be appropriated and about $248,138 placed into contingency (about 13 percent). The board also approved resolution 2026-03 to add a newly awarded summer learning grant ($300,000 to new fund 239) and additional Student Investment Account (SIA) revenue to the existing fund 251; the board noted those funds are restricted by grant terms.

The board approved the district’s insurance renewal as presented, then recessed into executive session under Oregon statute ORS 192.660 to conduct deliberations on labor negotiations, to review and evaluate the superintendent’s performance (if requested), and to negotiate real estate transactions. The board estimated the executive session would last approximately 30 minutes before any reconvening for votes or motions.

Motions and vote totals were recorded by voice/hand vote in the meeting and not individually tallied in the public record during the session.