Moving Forward Together: A Financial Update from Falls City Public Schools
When I accepted the Superintendent position at Falls City Public Schools, I was told the district was financially stable. However, as I reviewed our finances more closely, I uncovered concerns that had developed over several years before I arrived. Our community deserves to understand those concerns and the steps we are taking to address them.
Our August 2026 financial update identified a projected cumulative financial impact of approximately $3.62 million from 2023–24 through 2026–27. The underlying problem is straightforward: recurring operating expenses have outpaced recurring revenues. For several years, the district did not generate sufficient local revenue to keep pace with rising costs. We are now working to correct that imbalance.
The district’s general fund property-tax levy declined approximately 37.4% between 2021 and 2025. For one property we examined, the school district’s gross property-tax bill declined from $2,000.62 to $1,288.57. That is one example, not a districtwide average. Meanwhile, approximately 86% of our General Fund budget supports personnel, and costs for insurance, transportation, utilities, maintenance, and other essential operations continued to rise.
I want to state unequivocally that I have never blamed students receiving special education services for the financial challenges facing Falls City Public Schools. Our financial difficulties developed over several years and are not the fault of any student or educational program. The district has seen an increase of roughly 44 students receiving special education services over approximately five years, and meeting their needs requires resources. Nebraska’s reimbursement process covers eligible excess costs rather than every dollar spent, and reimbursement generally follows the year in which costs are incurred. Our students are not a financial burden; educating and supporting them is our responsibility.
Since identifying these challenges, I have presented a financial recovery strategy that combines expenditure controls with steps to restore sufficient recurring revenue. We have delayed nonessential purchases, reviewed operating costs, and sought efficiencies while working to protect educational opportunities. The district also secured $3 million in Tax Anticipation Note financing, receiving approximately $2.96 million after fees. This is temporary borrowing to manage cash flow—not new ongoing revenue—and it must be repaid. We must also address an approximately $700,000 repayable interfund loan and rebuild reserves.
I believe our community deserves transparency and a clear understanding of the district's financial position. Since identifying these challenges, I have made it a priority to communicate openly about our finances, the decisions being made, and the steps we are taking to restore long-term financial stability.
This is my second year serving as Superintendent of Falls City Public Schools, and I am proud to serve this community. When I accepted this position, my understanding was that the district was financially stable. However, as I conducted a more comprehensive review of our financial records and district operations, I identified financial challenges that had developed over several years.
While these challenges existed before my arrival, I recognize my responsibility to address them. My focus is not on assigning blame, but on providing transparency, making responsible financial decisions, and working with our Board of Education and community to ensure the long-term financial stability of Falls City Public Schools.
We will continue to communicate openly with our Board of Education, employees, families, and taxpayers as we work toward a financially sustainable district. Our students deserve nothing less.
Dr. Andrew Offner
Superintendent | Falls City Public Schools