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Moreland trustees review 2025–26 budget assumptions as enrollment and special-education costs drive projections
Summary
District staff told the board the 2025–26 general fund budget assumes about 3,753 students, a 2.3% COLA and 95.77% ADA; staff flagged special-education costs and enrollment as the largest long-term pressures and described steps to reduce preschool contributions and use one-time grants to balance near-term projections.
Board members reviewed the Moreland School District's draft 2025–26 general fund budget on June 10, with staff forecasting 3,753 students in the October funding count, a 2.3% cost-of-living adjustment and planning assumptions tied to average daily attendance.
District Chief Business staff described why special-education expenses and enrollment trends are the budget's primary risk. Staff said the district budgets on a three-year average attendance-based funding formula (LCFF) and is assuming 95.77% ADA for 2025–26 after a recent recovery from post‑COVID declines.
The presentation laid out key assumptions: an estimated statewide TK add‑on that supports the 10:1 TK staffing ratio, negotiated salary and benefit increases, steady STRS employer rates and slightly lower PERS projections for the coming year. Staff also told trustees they eliminated a general‑fund contribution to the paid preschool program this budget year by restructuring how preschool and TK revenues are paired, reducing pressure on the unrestricted general fund.
Board members pressed staff on special‑education funding, asking whether the district will see relief from state or federal sources. Staff said some federal funds exist but do not approach the full cost differential; part of the projected reduction reflects a small number of high‑cost placements (out‑of‑district NPS placements) that will fall off the books as individual students transition to higher grades or exit those placements. Staff emphasized the district will remain conservative in multi‑year projections and will revisit assumptions at the interim reviews in December and at the unaudited actuals in September.
Staff also explained other revenue variables trustees asked about: lease revenue increases tied to a December CPI (with a 3% minimum and 5% cap), a projected 90% participation rate for extended‑day enterprise programs used in revenue estimates, and expiring one‑time state grants the district intends to spend before the June 30 expiration dates.
Trustees were told the district expects an ending unrestricted balance of roughly $6.9 million in 2025–26 under current assumptions, with declines projected in later years if enrollment and other assumptions do not improve. The presentation noted work underway on attendance recovery programs, literacy and behavior supports intended to reduce cost drivers and improve outcomes.
The board did not adopt the budget at the meeting; staff said the district will present the budget for adoption at a later board meeting (staff referenced June 24 as the date to submit the budget to the county) and will file any required adjustments within the statutory 45‑day period that follows state action.
