Adams 12 presents 2025–26 proposed budget, outlines bond spending plan and procurement updates ahead of June adoption

Adams 12 Five Star Schools finance staff on a recent board briefing presented the district's proposed 2025–26 budget, a quarterly monitoring report through March 31 and updates on bond proceeds, capital projects and procurement ahead of formal board action scheduled for June 4.

The presentation outlined how federal and state program assurances will be signed by the board at the June meeting and reiterated the district's maintenance-of-effort requirement for special education under IDEA. Aaron (staff member) explained that dedicated special-education funding from the state and IDEA totals about $21.4 million while instructional spending for special education in the prior year was about $47.1 million, and that the district has budgeted $40.0 million to meet the maintenance-of-effort requirement.

Why this matters: bond proceeds and restricted funds constrain how the district can use cash even when overall reserves are high, and the bond-funded capital program will drive major spending for building, IT and nutrition services projects over coming years.

District finance staff reviewed fund-balance categories and restrictions, noting that TABOR, bond redemption proceeds and food-service funds are restricted for their specific purposes and cannot be moved into the general fund. Staff said the district currently forecasts its unassigned general-fund balance at the policy minimum of about 4 percent, or roughly $18.5 million, and that liquidity and cash monitoring are done daily.

The briefing included these…