Phoenix Elementary board approves FY2026 budget revision after 556‑student decline in funded ADM
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Summary
The Phoenix Elementary School District board approved a FY2026 budget revision after CFO Aaron Whittle told trustees the district’s weighted average daily membership fell by 556 students — reducing M&O funding by about $2.8 million — and explained state funding rules and carryforward changes.
The Phoenix Elementary School District No. 1 governing board approved a revision to its Fiscal Year 2026 budget after district finance staff presented updated enrollment and revenue figures.
CFO Aaron Whittle told the board the state’s base level funding for fiscal 2026 is $5,113.26 per weighted average daily membership (ADM). The district projected a decline of about 200 students when the budget was adopted in July but instead recorded a weighted ADM drop of 556 students for the July 1 through Nov. 15 apportionment window. Whittle said that decline translated to roughly $2.8 million less in M&O funding than earlier projected and required the revision to keep the district’s budget within statutory limits.
Whittle reviewed the district’s revenue control limits and transportation support and revenue control limits, explained how the state differentiates funding that is covered by state apportionment versus local taxpayers, and outlined changes to the district’s budget-balance carryforward and district additional assistance (DAA) capital allocations. He said the district’s actual budget-balance carryforward exceeded his original projection, increasing the carryforward by $421,000 and producing a higher ending balance than initially estimated.
Board members asked for clarification about the timing and composition of the ADM drop. Whittle said the majority of the decrease was among regular‑education students, with some shifts in weighted (group‑B) students, and explained that ADM is a daily rolling measure that can change month to month; the relevant window for this revision was July 1 through the Nov. 15 apportionment. He also outlined required reporting and the May revision timeline for future adjustments.
President Trujillo moved to approve the FY2026 budget revision; the motion was seconded and approved by voice vote.
The budget revision presentation included a board write-up with detail on line‑by‑line changes; the board directed staff to schedule finance study time and continue monthly monitoring of ADM and cash positions leading to the state's Dec. 15 submission deadline and a final May revision on May 15.