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Douglas Unified Adopts Annual Financial Report; Officials Warn of Enrollment Decline and Minimum‑Wage Costs
Summary
The Douglas Unified School District board adopted its fiscal 2025 Annual Financial Report and discussed falling enrollment (3,497 students; ADM 3,322) and the budgetary impact of Arizona’s $15.15 minimum wage set for January 2026, which the district estimates will add about $50,000 annually to operations.
The Douglas Unified School District governing board voted to adopt the district’s Annual Financial Report for fiscal year 2025 after a presentation by the district’s finance staff.
Superintendent Samaniego and the finance presenter summarized the AFR as a consolidated accounting of district expenditures across main funds: maintenance and operations (about $27.38 million), classroom site funds (about $3.0 million), and unrestricted capital (about $933,042). "This is what summarizes all of the expenditures we have for the school year of 2025 from all of the funds," the presenter said during the review of the report.
The board discussed revenue timing and the possibility of a later revision when the state finalizes provisional allocations; the presenter said the district may see another budget revision in December tied to enrollment updates. "Wedid have the revision in September, mainly because there was still a lot of funding out there waiting to be allocated to the districts," the presenter said.
Board members and staff also flagged two fiscal pressures likely to affect future budgets. Human-resources presenter Missus Cox reported current total enrollment of 3,497 and an Average Daily Membership (ADM) of 3,322, down slightly from last month. "Our total enrollment right now is 3,497. Our ADM, what we get funding for is at 3,322," she said, noting September saw 15 enrollments and 39 withdrawals for reasons including moves out of town, switching to online or charter schools, and attendance drops.
Finance staff warned about the state minimum-wage increase taking effect January 2026. "That's gonna go up to $15.15," the presenter said, and added the district will need to adjust classified staff pay by roughly 25 cents; he estimated the change would cost the district "roughly gonna cost us, like, $50,000 on the M&O side." Board members asked for continued updates on how enrollment trends and wage pressures will affect staffing and health‑insurance negotiations next year.
The AFR was approved by a roll-call vote following the presentation and brief questions; the board moved and seconded the approval. The presenter reiterated the AFR is a recapitulation of last year’s expenditures and that the administration will return with updates as state funding and enrollment figures evolve.
