Board Report - September 8

Board Reports

2025-26 District Budgets Approved

Chief Financial Officer Dr. Trish Williams led the Board of Education through a detailed overview of Union’s General, Building and Child Nutrition operational budgets for the 2025-26 fiscal year. The Board approved the budget as presented, which included total revenues of $153,754,282 and expenditures of $154,749,687.

“We are typically very conservative in projecting our revenues, but pretty pessimistic in projecting our expenditures,” said Williams, “so our actual collections will come in higher than this budget number. The district ended last year with an ending fund balance of $20.3 million, which is a fund balance of 13 percent. State law limits us to a 17 percent fund balance, so we are well within that limit, but sufficient to meet our cash flow needs and pay our bills on time.”  

Highlights of the budget

• The district expects a gain of $598,163 in ad valorem collections associated with valuation growth. Union also experienced gain of $506,808 from other local sources, including grants, increased tuition from the extended day program and facility rentals. There was also a gain of $142,483 in the county 4-mill mortgage tax.
• One of the biggest changes is a reduction in state aid – a loss of $1,497,459 – from what was initially expected. “This reflected a loss in our weighted ADM and our student membership for this year, so that was unfortunate,” said Williams. “The factors were increased by about $20, but unfortunately, not enough to offset that loss. We don’t expect a gain at midyear; so if we do, it’s a nice surprise.”
• State revenue sources provided an additional $1.9 million to the budget due to the FBA allowance, Teacher Empowerment Fund and paid maternity leave.
• There was a loss of $547,019 in federal funds (Title I and IDEA Allocations). “Once the ESSER [Covid relief] funds went away – which we were really sorry to see them go – you will see that our federal revenues are returning to a more typical level for us,” said Williams.
•  State revenue sources account for well over half of Union’s budget – 56 percent of the general fund comes from the state. “The largest piece of that is state aid at $59,454,207, which is dependent upon our student population growth,” said Williams. “Again, our federal sources are back down to about 8 percent at $12,102,483, which is more typical for our district.”  
• In a comparison of state aid over the last several years, Union’s average daily membership decreased to 14,844.86 – a reduction of 113.66. That equated to a weighted student count reduction of 153.55.
• 12 new teaching/certified positions were added for 2025-26, including: one teacher each for the aerospace and medical academies; a math teacher; three early childhood positions; a reading specialist funded through Title I; a parent community liaison; a teacher for the Redhawks Rise program and the ERS work adjustment program; and a family/student support specialist. Additionally, eight classroom aides, four bus drivers, three child nutrition workers and three custodians were added.
• The majority of general fund dollars go toward student instruction.
• Instruction - $83,784,454 (54.1 percent) – teachers, aides, textbooks, classroom materials, etc.
• Student support - $13,935,806 (9.0 percent) – includes attendance, counseling, nurses, psychologists and speech pathologists and audiologists
•  Instructional support - $7,497,331 (4.8 percent) – includes library media centers, professional development and instructional technology
•  General administration $3,357,633 (2.2 percent) – superintendent’s office, Board of Education, legal expenses, auditing and election costs
• School Administration - $11,081,940 (7.2 percent) – includes principals and principal’s secretaries
• Business/Technology - $9,825,076 (6.3 percent)
• Operations & Maintenance - $11,892,801 (7.7 percent)
• Student Transportation - $6,236,801 (4.0 percent)
• Non-Instructional Services - $6,934,001 (4.5 percent); and
• Other Outlays - $203,844 (0.1 percent).
• Salaries at $97,899,218 and benefits at $40,166,747 account for about 89 percent of the general fund budget, which is typical for a school district.

Board Approves Agreement with Health Care Provider

The Board of Education approved an agreement with United Health Care for health care services for the 2026 calendar year.

Board members approved the administrative services agreement with United Health Care (UMR) to become the health plan third-party administrator and approve the monthly premium rates applicable to employees, retirees, Board members and COBRA participants as part of the district’s self-insured PPO medical indemnity plans, effective January 1, 2025. The agreement means a rate increase of 5 percent for employees; however, Union employees will still pay about $7,000 less annually in their premiums compared to other school districts in Oklahoma.

In another insurance matter, the Board approved an agreement with Rooney Insurance Agency for employee benefit consulting services with no increases in costs for Union Public Schools.

Board Approves Allocation for More Textbook Purchases

The Board of Education approved spending $1.2 million to purchase textbooks, supplemental curriculum and software for the coming school year. This amount includes more than $286,000 in funds carried over from the 2024-2025 school year.

The general fund allocation will be used to buy textbooks and software for all grade levels.

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