• JSD board approves budgets at public hearing

• CUWCD proposes $1.6 billion project to meet water demands in east Juab County

• Sheriff’s office needs new hazmat suits; looking for volunteers to join search and rescue team

• Obits

• Classifieds

By Myrna Trauntvein
TN Correspondent

Juab School District held their budget hearing for the 2025-2026 Proposed Budget and for the 2024-2025 Final Budget.

“By law,” said Darin Clark, business administrator, “we are required to hold a budget hearing for 2026 and a final budget for the previous school year. But when does budgeting ever stop? Never.”

In fact, he said, he had made his last budget change that very day because some figures needed to come from the state.

One highlight from Fiscal Year (FY) 2024 were: the district’s total net position was $36.5 million as of June 30, 2024, most of which were in capital assets (things like buildings) of $27.7 million.

“FY24 revenues totaled $46.3 million and expenses $41.3 million,” he said. “The district is dependent on revenues from property taxes and state and federal grants.”

Property taxes totaled $13 million in 2024, an increase of $1.1 million, mostly due to increased property valuations and new growth, said Clark. State and federal grants totaled $30.4 million in 2024.

In 2024, the FY just ending, the General Fund was $35.6 million which was 24 percent of the total or 74 percent.

“The General Fund accounts for the educational program, including instruction, student support, instructional support, administration, maintenance, transportation, and other costs related to the instructional program,” Clark said.

The 2026 budgeted General Fund revenue by source indicates that state funds account for 75.84 percent of the budget, local funds provide 19.7 percent, and federal funds, 4.46 percent.

The General Fund state and federal revenue shows that there will be a 4 percent increase in WPU (Weighted Pupil Unit) from $4,494 per student to $4,674; a $1.446 increase in legislative adjustment from $8,904 to $10,350.

“The changes made to the Necessarily Existent Small Schools (NESS) formula will result in almost $700k in funding for JSD (Juab School District),” said Clark. “The district anticipates continued slow growth in WPUs.”

He said that property taxes use the formula of valuation times the rate equals property tax revenue.

The Basic State M&O (Maintenance and Operation) went from .001406 in FY24, to a proposed .001408 for FY26; Voted Leeway M&O from .000299 to a proposed .000262 FY26 .000262; Board Local Levy from .002032 to .001763; Charter School Levy from .000011 to 000029; Capital Outlay from .001734 to .001519; Debt Service from .001100 to 000858.

In FY24 the school district assessed valuation was $1,672,822,089 and is expected to be $2,102,538,976.

“The total combined rate for Juab School District will likely decrease,” said Clark. “The estimated increase of approximately $200k is due to new growth, and the additional revenue will be used to increase teacher pay.”

The 2026 budgeted General Fund expenditures by function show that 67.13 percent goes to instruction, 6.74 percent goes to maintenance, 5.34 percent goes to school administration, 12.50 percent goes to student instruction and support, 3.37 goes to transportation, and 3.23 goes to general administration.

The 2026 budgeted General Fund Expenditures by Object show that 80.62 percent goes to personnel costs, 6.46 percent goes to textbooks and supplies, 10.81 percent goes to purchased services, 1.69 percent goes to equipment, and other is 0.42 percent.

“Personnel costs and ASU (Arizona State University) purchased services account for about 92 percent of general fund expenditures,” said Clark. “JSD has approximately 455 employees and most are paid from the general fund.”

The 455 employees include 192 full-time equivalents (FTEs) that are contract employees and of the 192 FTEs, 132 are teachers, 48 are classified employees, and 12 are school or district administrators.

The 2025-2026 budget includes: funding of step and lane increases, a professional staff salary increase of $1,446 as passed by the Legislature plus a 4 percent COLA (Cost of Living) increase, a classified staff wage increase of 4 percent, attrition through staff turnover and re-assignments, and inflationary costs.

The School Activity Fund accounts for individual school revenue and expenses, said Clark. That budget totals $1.3 million for all schools and JHS accounts for just over half of the total.

The Non K-12 programs has $800,000 budgeted to run the non K-12 program that includes athletics and other extra-curricular activities, pre-school and adult education.

“The Debt Service Fund has just over $2 million budgeted to pay bond principal and interest plus miscellaneous fees related to bond compliance and reporting,” said Clark. “We have budgeted $231,000 for technology.”

The remaining GO Bond payments: FY26, $1,848,981.26; FY27 $659.043.76; FY28 $659,200.

Capital Outlay for the 2025-2026 school year includes: $4.2 million for facility improvements, safety and HVAC projects; $638,000 debt service payments out outstanding revenue bonds; $1,100,000 in equipment, supplies and instructional technology.

“We can be proud of our food services,” said Clark. “They run a tight ship.”

He said that $2 million was budgeted to run the school lunch program, revenues include Federal National School Lunch Program, student and other sales, and the state program.

“Expenditures are 60 percent food and related purchases, 38 percent personnel, and 2 percent equipment and indirect costs or overhead,” Clark said.

With that the public hearing closed and later on the agenda the motion to approve the 2025-2026 Proposed Budget and of the 2024-2025 Final Budget was made by Bart Mills and seconded by Brady Blackett. All voted in favor.