San Rafael City Schools approves first‑interim budgets, cites one‑time boost to high school from supplemental taxes

The San Rafael City Schools board on Tuesday approved the district’s first‑interim budget reports for 2025–26, certifying both the elementary and high‑school districts as having positive certifications after staff updated revenue and reserve projections.

Deputy Superintendent and Chief Business Officer Bob Marcucci told trustees the elementary district’s LCFF entitlement is roughly $61.2 million and noted a change in the state’s TK add‑on that increases funding for transitional kindergarten from the $3,150 per ADA projection to about $5,545, improving the district’s revenue outlook. Marcucci said the elementary district’s projected ending fund balance was adjusted upward to about $13.1 million after applying unaudited actuals — a swing he described as typical when year‑end accruals are finalized.

Marcucci said the high‑school district has flipped to a basic‑aid funding status and, unusually, received supplemental property taxes for 2025–26 because the county certified LCFF status in period 2 last spring; that timing produced roughly $800,000 in supplemental taxes this year that staff treated as effectively one‑time revenue. The district’s updated projection shows an improved ending fund balance for the high‑school district and a trend toward healthier reserve levels, Marcucci added, while cautioning that the supplemental taxes are not expected to recur in 2026–27.

Trustees and staff discussed enrollment and attendance declines that influence LCFF calculations and carry implications for budget planning. Marcucci highlighted that average daily attendance and unduplicated pupil counts remain important drivers of revenue, and he urged continued monitoring of mid‑year trends and conservative multi‑year projections.

After trustees received the presentation, Trustee Kerner moved, and Trustee Geneva Marsh seconded, to approve the elementary district report with a positive certification; the board approved the motion by voice vote. The board likewise approved the high‑school district’s interim report and certification by voice vote.

Marcucci and cabinet asked trustees for guidance on how to treat the one‑time supplemental taxes — whether to use some as contingency or to direct a portion toward reserves. Trustees asked staff to return to the board with options at future budget meetings and to continue community advisory processes before making one‑time spend decisions.

The board’s approval means the district will proceed with the budgetary assumptions presented and continue refining reductions and other options as staff close out the fiscal year and prepare the next round of reports.