Board reviews draft 2025-26 budget calendar; district reports FTE above budget and planned use of fund balance

Longview School District staff presented a draft budget development calendar Thursday and outlined next steps the board will take to prepare the 2025-26 budget, including contingency planning for changes from the state Legislature.

Patty Bowen, the district budget lead, walked the board through statutory dates and the district's internal schedule: May 15 is the statutory deadline for certificated staffing notices, July 10 is the date by which a preliminary budget must be available for public review, and the board must formally adopt a final budget by Aug. 31. Bowen said her goal is to present a preliminary draft budget to the board in June so the district can meet state deadlines.

Bowen told directors that state-level guidance and the Office of Superintendent of Public Instruction (OSPI) often take additional time to translate legislative changes into the budget tools districts use. "What used to be two weeks has turned into a month, or longer to get the interpretation," she said, and the district estimates about 30 days after the Legislature concludes before those tools will be in place.

On finances, Bowen said the district's general fund revenue and expenditures are tracking as planned but the district is about $1.2 million below last year's general-fund position as of December, in part because the budget includes a planned use of fund balance of roughly $1.6 million for the current year. She cautioned that expenditures are higher early in the fiscal year (insurance, contracts) and that revenue spikes in April when spring tax collections arrive.

Bowen also presented January enrollment and apportionment numbers. The district reported an annual-average FTE of roughly 6,316 and said actual enrollment in January left the district about 58 FTE above its budgeted projection. Bowen noted that January often shows a decline in many districts because of midyear moves, and that holding steady or gaining students at that time is encouraging.

Board members and Bowen discussed the budget advisory committee, which includes staff, labor representation and two community members; Bowen said she would like to add an additional community member and a student representative to the committee roster. Directors also asked about capital and transportation funds; Bowen said the district is waiting on buses ordered last year and will record those capital expenditures when vehicles arrive.

The board did not take a final vote on parameters Thursday; Bowen said staff will bring a draft of budget parameters to the Feb. 10 meeting for possible adoption. Directors were reminded to prepare for the possibility of plan-A/plan-B budgeting depending on legislative outcomes.