District enrollment matches budget; audit shows fund balance covers fewer days than prior year

District leaders reported May 27 that current enrollment — including Running Start and other alternative programs — is tracking at or above the budgeted figure for 2024‑25, but cautioned the fund balance has declined in recent years.

Business staff said April is the district’s largest apportionment month (9 percent), and that May and June apportionments will be smaller (staff cited about 5 percent and 6 percent), explaining expected month‑to‑month fund balance variation. The presentation noted the district made a one‑time use of approximately $1.6 million from fund balance during last year’s budgeting process.

An audit exit interview reported the district’s fund balance covered 33 days of operations in the most recent audit, down from 41 days previously. Staff highlighted that state safety‑net awards and other legislatively‑driven gap funding sometimes arrive late (staff said TTK funding pledged by the state had not yet been received) and that safety‑net allocations often arrive in August. Board members and staff discussed how state cuts and MSOC (maintenance, supplies and operations costs) shortfalls affect the budget; staff described an estimated district shortfall on MSOCs of roughly $1.6–$1.7 million and said the state had signaled partial relief below the district’s need.

A board member summarized the point: counting days covered by fund balance gives perspective on fiscal resilience. Staff and board members said further budget forecasting and a special work session presentation on special education funding are scheduled to address the district’s fiscal outlook for the coming year.