Bandon SD 54 budget committee approves proposed 2026–27 budget amid enrollment uncertainty and department cuts

The Bandon SD 54 budget committee approved a proposed 2026–27 budget at its May 20, 2026 meeting after a staff presentation on revenue, enrollment projections and planned department reductions. A committee member moved to approve the budget; the motion was seconded and recorded as approved.

Staff told the committee it had received 13 written questions and prepared written answers to circulate. Staff also said the district received a state revenue forecast from Jack Olsson at OASBO that the presenter described as ‘‘good news’’ for statewide K–12 funding, noting a $23.7 million increase in corporate activity tax receipts since the March forecast. Staff cautioned that the district’s Student Success Act grant still depends on actual student enrollment.

Why it matters: district staff recommended budgeting for an average daily membership (ADM) target near 600 students for planning purposes but said actual start-of-year enrollment could be higher or lower; budgeting too low, staff said, would leave the district under-resourced if student numbers rebound. To balance the proposed 2026–27 budget, the district applied department-level reductions, asking most departments to identify roughly 10% in savings where feasible.

Budget details provided in the meeting included a $22,500 line for a sick leave fund required by the district’s collective bargaining agreements (presenter distinguished this fund from state paid-leave law), a curriculum rotation beginning balance estimated at $133,000 after prior-year curriculum spending, and an estimated contingency of $281,162 if the district spent all items in the proposed budget. Staff told the committee contractual employee benefits are down about $206,695 tied to lower salary expense driven by reduced FTEs.

Committee members discussed how cuts were identified: departments and building leadership conducted line-by-line reviews and suggested reductions that would least affect classrooms. Travel and conference budgets were reduced substantially; principals and other staff were limited in conference attendance to preserve spending for local professional development where possible. Staff also relayed auditor and Piper Sandler guidance on charging payroll to bond funds: project-management hours should be tracked and journaled with backup documentation for audit purposes.

Action taken: after discussion, a committee member moved to approve the proposed 2026–27 budget and the motion was seconded. The committee recorded approval and then read a budget adoption resolution into the record referencing May 20, 2026 and a total budget amount read in the meeting as about $18 million; the meeting transcript contains garbled audio for the exact dollar-and-cent detail and the permanent tax rate read aloud appears partially garbled, so district records should be consulted for the precise figures and the adopted permanent tax rate.

The meeting record also shows staff asked for public input during the process. The committee adjourned after completing the budget approval and reading the resolution.