Kingsley Regular Board Meeting Packet Summary
Meeting Overview
The packet identifies a Regular Board Meeting scheduled for:
- Date and Time: August 10, 2026, at 6:00 PM
- Location: Kingsley School Boardroom, Kingsley, Iowa
- Meeting Source: Rendered Simbli meeting page
The packet metadata lists the meeting title as “08/10/2026 - 06:00 PM Regular Board Meeting Board Meeting” and identifies Simbli as the provider.
Packet Materials Included
The packet contains several supporting documents associated with the meeting. The available packet listing identifies the following materials.
Financial Materials
- August 2026 Abstract List of Bills
- August 2026 Balance Sheet
- ISFIS Finance Diagram
Facilities and Operations Materials
The packet includes materials related to building and facility topics, including:
- Kingsley Pierson roof proposal materials
- Repair proposal
- Reroof proposal
- Roof map
Personnel and Activity Materials
The packet listing includes:
- Middle School Basketball resignation letter
- Brittney VB document
- Kingsley High School copier document
Additional Images
The packet also includes several image files associated with meeting materials.
School Finance Overview
One included finance document provides general information about Iowa school finance systems and funding structures.
The finance diagram describes revenue sources and allowable expenditures across school funds, including:
- General Fund
- Student Activities Fund
- Food & Nutrition Fund
- SAVE
- Management Fund
- PPEL
- Debt Service
The document identifies examples of expenditures supported by school funds, including:
- Staff salaries and benefits
- Curriculum and programs
- Transportation costs
- Utilities
- Insurance
- Equipment and technology
- Building and grounds improvements
Key Finance Concepts Explained
The finance material explains several school budgeting concepts.
Enrollment and Funding
The document notes that enrollment affects General Fund funding because the enrollment-based formula generates funding per student. It also states that districts have limits on raising additional local funds beyond certain specific levies.
Property Taxes
The material explains that local property tax rates are primarily determined by the state funding formula and that school boards have limited ability to increase or decrease the local property tax rate.
Fund Restrictions
The finance overview explains that school funds have specific restrictions and that allowable expenditures are governed by state and federal rules.
Staff Costs
The document notes that schools are labor-intensive organizations and states that about 80% of Iowa districts’ General Funds typically pay for staff salaries and benefits.
Finance Terms Highlighted
The packet’s finance material defines several terms used in school budgeting.
Spending Authority
Spending Authority is described as the legal limit on General Fund spending for districts and is compared to a district’s “credit card limit.”
Fund Balance
Fund Balance is described as the district’s accounting position after considering amounts owed to and owed by the district at the end of the fiscal year.
Unspent Authorized Budget (UAB)
The document defines Unspent Authorized Budget as the remaining spending authority available after accounting for spending used by the district at the end of the fiscal year.
State Supplementary Assistance (SSA)
The packet explains that State Supplementary Assistance provides an amount per student for the next fiscal year, based on the October 1 enrollment headcount and set by the Iowa Legislature.
Funding Sources Overview
The finance material provides a general illustration of funding sources, including:
- State Aid
- Property Taxes
- Other revenue sources
- Federal Funds
The document notes that the illustration represents a typical pre-COVID statewide distribution and that local districts may vary considerably.
Notes About This Summary
This summary is based only on information contained in the provided packet text. The packet text identifies included materials, but it does not provide full details from every listed attachment, including specific bill amounts, financial balances, proposals, personnel details, or meeting decisions. No additional outcomes, votes, approvals, or actions are inferred from the packet listing alone.
