WACS District Business Manager Josh Melquist

WESTFIELD – Westfield Academy and Central School Board of Education members were called to make some “tough budget decisions” at a recent supplemental meeting.

The decisions with which the board wrangled centered around funding particular positions in the district or discontinuing certain positions in order to reduce the tax levy increase.

Based on recommendations from Shelly O’Boyle, interim superintendent, board members discussed the STEAM Teacher on Special Assignment position, social worker and psychologist positions, an agricultural instructor position, as well as replacing a teacher who is retiring.

Joshua Melquist, business manager, said there are several high cost items that see year to year increases, with transportation vehicles, health insurance, retirement, debt service and several other items totaling a $1,038,502 increase.

In an attempt to keep the tax levy below the allowable 4.79%, Melquist and O’Boyle presented budget and staff recommendations. Data was presented to support continued funding for the STEAM teacher on special assignment, and social worker and psychologist positions, while it was recommended to not hire an agricultural instructor and not replace the elementary teacher who is retiring.

O’Boyle noted over the summer of 2024, the board decided not to replace a second-grade teacher who resigned because the number of students going into this grade was low. At the last board meeting on March 10, the board accepted the resignation for the purpose of retirement of a kindergarten teacher.

O’Boyle recommended the retiring elementary teacher should not be replaced.

“Basically, I was showing them that their decision in the summer was a sound one and that we are able to do the same thing with this retirement — not replace it,” she said. “The enrollment numbers support this.”

O’Boyle told the board that her recommendation was made after an analysis of enrollment figures and projected class sizes.

“With declining enrollment trends, utilizing attrition to manage staffing levels is a more strategic and less disruptive approach than direct cuts,” she said.

During the discussion of this matter, board member Tom Tarpley said the board was able to make an informed decision to not fill the vacancy, thanks to O’Boyle and the administrative team.

“This will help the district begin the process to better align our teacher staffing levels with our declining enrollment,” he said. “This is an important step which will ultimately save our taxpayers money moving forward while not compromising the education of our students.”

At the conclusion of the budget study session, Melquist told board members that a tax levy increase of 1.70% is needed to balance the budget. However, he said, the previously discussed cuts are necessary, as well as the use of district reserves from debt service, unassigned fund balance, local retirement reserve and teacher retirement reserve.

Melquist told the board that using reserves is not a recommended practice.

“They caution against using reserves to balance the budget because reserves go quickly,” he said.

Melquist also told the board that state aid should remain constant at $12,737,508. Therefore, a tax levy increase of 1.7%, which amounts to $43 per year per $100,000 of assessed property value, will result in the needed $106,468 in revenue for the district.

Melquist also discussed what would happen if the budget were to be voted down twice and the district would have to go to a contingency budget. In this case, he said, there would be no tax levy increase, the district would not be able to purchase buses, no capital outlay projects could be done and also it would have to charge for the use of the facilities.

Several board members expressed concerns about what would happen if the district could not purchase buses because, according to a state mandate, 2027 is the last year that diesel buses can be purchased.

Tarpley said the cost to purchase two electric buses could be as much as $600,000 more than diesel ones.

“A significant expense in this year’s budget is the purchase of two new diesel-powered school buses. If this year’s budget does not pass and we have to adopt a contingency budget, we would not be able to purchase school buses in the 2025-2026 budget year,” he said. “It is vital for us to purchase the diesel-powered buses this year to protect our taxpayers from the burdensome expense brought on by the state forcing us to purchase electric school buses beginning in 2027.”

Board member Deanne Manzella noted the district would also face the cost of upgrading the bus garage to accommodate electric buses. Furthermore, she said, it would be detrimental to have to charge for use of the school facilities.

“When you walk around these halls in the evening, it is noisy, it is always in use,” she said.

Tarpley said he trusted that the public would understand the board’s decisions regarding the budget.

“I think the public will receive this well,” he said. “It is always emotional to not fill a vacant position, but it is being done in good faith.”