District finance report: revenue dip, encumbrances and budget deadlines; personnel reductions remain possible

The business manager (speaker 7) presented the June financial report, which covered enrollment figures, May revenue and expenditures, fund balances and upcoming budget deadlines.

Key points from the report
- Enrollment: June K–12 basic-ed enrollment was reported at about 882 (roughly 92% of initial budget assumptions) with total year enrollment near 938; a modest gain is projected for 2026–27 but the main movement will occur in August.
- Revenue/expenditures: May was a low-revenue month tied to the state apportionment schedule; May revenue ran below the monthly target (reported as 72% vs. a 75% target) and expenditures were slightly over target (77% vs. 75%). The business manager attributed higher costs in May to energy expenses and general inflation.
- Fund balances and encumbrances: The general fund balance was discussed with an ongoing encumbrance clean-up; total cash across funds was reported roughly in the mid‑millions and days of unreserved fund balance and fund‑balance percentages were described relative to district goals.
- Personnel and budget balancing: The business manager said she is reviewing cuts and adjustments to achieve a balanced budget by July 10 and noted some possible personnel changes that remain under consideration: not hiring a high‑school principal (principal Case stepped up), a possible layoff of a bus driver, two teachers left through retirement/other reasons and two positions were reduced via reduction in force. The district may also reduce classified hours and adjust salary schedules; none of these personnel actions were finalized at the meeting.
- Deadlines: The business manager aims to publish a final draft budget by July 10, hold a board workshop July 23 and seek board adoption at the July 30 meeting. The district's revenue estimate to the state was filed ahead of deadline on June 2.

What this means
The district is actively balancing projected revenue shortfalls against rising costs and enrollment variances. Administrators presented specific next steps and timelines; any final personnel actions or program reductions will be reflected in the July budget process and require subsequent board approval where policy or contract mandates apply.