The Liberty Elementary District governing board on Dec. 9 approved a midyear revision to the 2025–26 expenditure budget after a public hearing and staff presentation.

Miss Mosher, district finance staff, told the board the revision captures several changes since adoption: updated ADM (average daily membership) reporting showing a decline of about 21 students based on November BSA-55 reporting (the district uses an October 15 snapshot for the monthly ADM figure), three one-time state supplements (a State Aid supplement, a DAA supplement and a free-and-reduced-price-lunch supplement), and a larger-than-expected prior-year carryforward of $651,274 (the adopted estimate had been about $500,000). Mosher said the district multiplies ADM by the per-pupil base ($5,113.26) to calculate funding and that some Group B weight changes produced additional funds for special education and K–3 reading programs.

As a result of those updates, Mosher said maintenance and operations (M&O) increased by about $814,357 and capital increased by about $109,928. She also noted the district’s capital allocation was trimmed slightly in state formula dollars but offset by the larger carryforward and by encumbrances for leases and other capital items. The board voted to adopt the revision by recorded vote (5–0).

Board members pressed staff on monitoring ADM between now and the final May revision; Miss Mosher said monthly internal reports are available and the December BSA-55 report should post within days. She agreed to add an ADM column to the monthly budget reporting to help the board track trends and signaled staff could bring an interim revision if year-to-date ADM trends warranted one.

The revised budget and related documents will be reflected in next month’s reports; the board also agreed monthly budget reporting will continue through May before pausing over the summer.

The board approved the revision at the meeting’s general-business vote following the public hearing earlier in the evening.