Moreland trustees approve second interim budget report, flag enrollment decline and planned one-time deficit spending
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Summary
Trustees accepted the 2025–26 second interim report showing current ADA of about 95.58%, projected enrollment declines, and planned use of one-time funds that produce a projected deficit reduction but lower ending reserves; staff said negotiations costs are not included.
The Moreland School District Board of Trustees voted to approve the 2025–26 second interim budget report after hearing a presentation from district finance staff on enrollment trends, revenue projections and planned adjustments.
Finance staff (S5) told trustees the report compares the general fund budget adopted in June with current projections through Jan. 31 and noted a current average daily attendance (ADA) for the first five months of about "95.58%". Staff said multiyear assumptions show a projected decline in enrollment that will be managed through staff adjustments and reductions to one-time contracts. The report lists total unrestricted revenues for 2025–26 at about $49,247,001.35 and total expenditures of roughly $49,105,417 for the year as presented.
Staff said the district is using one-time discretionary funds to cover planned deficit spending this year and expects that as those funds fall off the district will make additional adjustments. "We were making assumptions that hopefully we can make those reductions as we go forward," S5 said, describing planned contract and staffing alignments.
Board members pressed for clarity on longer-term risk. One board member (S9) described caution about the third-year projection and asked how staffing changes would affect services; finance staff replied that many savings in the plan come from contracts and that projected reductions do not include potential costs from negotiations.
A motion to approve the second interim report carried by voice vote; staff noted the deficit this year is planned and primarily supported by one-time monies, and that negotiations costs had not been included in the report's projections.
Why it matters: The second interim report is a required fiscal checkpoint; it outlines the district's assumptions about enrollment, COLA, STRS/PERS pressures and one-time funds that affect near-term reserves and staffing plans.
What happens next: Staff will continue to monitor enrollment and revenue trends, adjust projections as bargaining outcomes and other factors become known, and return to the board with updates as needed. The transcript did not record roll-call vote tallies.
