Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Budget topic
No spam. Unsubscribe anytime.
Coos Bay SD 9 finance update: grants force supplemental budget planning as enrollment dips
Summary
Business staff told the board that state/federal grant accounting changes require spending prior-year carryover within the current fiscal year, likely prompting supplemental budgets, while enrollment fell to roughly 3,002 students compared with 3,063 last December.
Marina presented the district's midyear financial snapshot to the board, saying the general fund and special revenue accounts are ‘‘on track’’ under conservative projections but that state and federal grant accounting changes will require supplemental budgeting.
"We can no longer do that," Marina said of prior practice that carried grant allocations forward; she described a shift in SIA/ESSER rules that requires current-year allocations to be expended within the same fiscal year, which raises the likelihood the district will file a supplemental budget to spend both last year’s carryover and this year’s allocation.
Key figures and projections: Marina said the district is using a budgeted beginning fund balance of $5,000,000 for planning (noting an audit projection closer to $5.3 million), and that instruction is projected to spend about $530,000 in line with budgeted numbers. She warned that the need to expend carryover grant funds in the current year will make expenditures appear higher than usual and that staff expect to return with a supplemental budget when grant agreements are finalized.
Enrollment and implications: Marina reported enrollment of 3,002 students in the district’s most recent pull — down from 3,063 the prior December — and said the high school accounted for the largest single decline (from 817 to 790 in the most recent report). "We may end up submitting new enrollment data to ODE," Marina said, noting the district will investigate where students have moved (destinations programs, alternative education, homeschooling or other districts) because state school fund allocations depend on ADM figures.
Next steps: The board asked for longitudinal enrollment data and follow-up on alternative-education capacity (seats in Destinations, Winter Lakes, etc.). Marina said staff may prepare a supplemental budget in February–March when grant agreements are finalized or sooner if conditions require it.
Context: Marina explained the accounting change affects how districts treat SIA and ESSER carryover and that statewide efforts to change the rule were unsuccessful. The projected shift will change how July–September fund balances appear and will require closer month-to-month monitoring.
