Part of the increase in McCook Public Schools 2008-09 total budgeted expenditures is actually the result of a transfer of funds from a special education fund budget into general funds budget. Business Manager Rick Haney explained the transfer during the budget hearing and regular meeting of the Board of Education Monday night.

McCook Public School was unique in its approach to handling special education funds in that they housed those monies in a separate fund -- the cooperative fund. At the recommendation of the Nebraska Department of Education, the board approved transferring all activities and reserves in the cooperative funds into the general fund.

According to Haney, "When you budget for transfers between funds and you prepare the budget documents, we have to show the $1.3 million that is in reserve in the special ed fund as a disbursement when really it is a transfer from the co-op fund to the general fund."

Because this is a one time transfer, the total budget of expenditures for all funds should "see a pretty good reduction in the disbursement" in the 2009-10 budget.

Because of the transfer, the budget appears to show an increase of more than $1 million in expenditures. However, after taking into account the transfer of funds, the actual budgeted expenditures decreased by almost $300,000.

According to Haney, the 2008-09 budget has a flavor of looking forward to the goals of the Board of Education for the next three to eight years. The new budget utilizes a depreciation fund and special building fund to earmark money for known expenditures that will come up in the near future.

The board reactivated a special building fund, which will be used for direct physical improvements such as heat and electrical infrastructure, acquisition of facilities or maintenance and upkeep of facilities. The district also will use a depreciation fund for all other capital items -- buses, tracks, bleachers, phone systems, etc. Both funds will allow the district to plan for expenditures over a long period of time.

Superintendent Dave Schley warned that unforeseen things can happen. Changes in valuations and decreases in state aid may affect the actual levy. But overall, the board and the administration felt very comfortable that the tax request for the General Fund, Bond Fund, and Special Building Fund in the amount of $5,182,701 would allow the district to meet its goals. The tax request is up $135,214 or 2.2 percent from 2007-08.

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During the public hearing, Charles Coleman asked the board what had been done to improve the pay of educational support personnel. According to Haney, a 5 percent pay increase for classified personnel is in 2008-09 budget. The district budgeted a 5.2 percent increase for classified personnel in the 2007-08 budget and an increase of about 5 percent the year before that.

In other action:

Stephen Smock, president of McCook High School Student Council reported that the officers for this year include Olivia Walter as vice-president and Sarah Wilcox as secretary.

Karen Miller, Assessments Coordinator, reported that the state district ratings were received from the Nebraska Department of Education. In 2007-08, 4th graders increased their overall proficiency in the state writing assessments by 19.85 percent since 2003-04; 8th graders increased by 13.97 percent; and 11th graders increased by 12.34 percent. Miller reported that the district had 99 percent participation in all reported grade levels for the state writing assessments.

She also reported on the transition to statewide assessments mandated by LB1157. The transition years (2008-2012) will bring changes in the testing requirements of the district. In the meantime, the district will have to revise its curriculum and school improvement plan to keep up with the state standards.

The board accepted with gratitude the following donations:

* $12,000 from the Booster Club for the Weiland Field press box

* $500 from Doug & Linda Frank for the golf program

More than $500 from McCook Education Foundation for signs for the wrestling building.

The board approved a contract with Ed Thomas YMCA for use of the swimming pool. In recent years, the school district and the YMCA had a mutual agreement to share the use of facilities. Under the new agreement, the school will pay the YMCA $2,500 per year for the next five years. Board member Mike Gonzales abstained from voting on the agreement because he is the director of the YMCA.

The board authorized school administration to continue their work on the 403b plan for the district. A 403b plan is a retirement plan for university, civil government, and not-for-profit employees. It has similar characteristics and benefits of a 401k plan.

The board also went into closed session for negotiation and discussion of personnel.