The Pelham City Board of Education approved FY2025 budget amendment No. 1 following a presentation by Lauren, the district’s chief school financial officer, on federal program carryovers, sales-tax declines and accounting moves affecting capital projects.

Lauren told the board the amendment primarily reflects changes in federal-program funding, including adding a 21st Century program that had not been in the original budget and carrying forward unspent federal funds from the prior year. She said the district estimated about a $480,000 decline in sales tax receipts and that sales-tax trends have fallen for about two years. Lauren said the district’s ad valorem (property tax) revenue is “very healthy” and has offset the sales-tax shortfall so far.

Lauren also explained a technical accounting reclassification: revenue and expenditures tied to a late technology grant were moved into the general fund for recording purposes, rather than the capital projects fund. She said the reclassification changes only the recording location and produces no net change in capital spending.

Board members asked clarifying questions about sales-tax monitoring and the effect of local business closures and municipal boundary changes on tax receipts. Lauren noted some businesses moved outside city limits and discussed the state’s approach to the Simplified Sellers Use Tax (SSUT), which treats online sales tax similarly to brick-and-mortar sales for county distribution; she said distribution from the county helps offset city declines.

A motion to approve the amendment passed by voice vote. The board did not discuss exact dollar-by-dollar line items for every change in the public record; the transcript contains estimates and policy-level explanations but not full ledger details.