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Budget preview: CSISD projects modest fund‑balance growth but flags enrollment and staffing pressures
Summary
Miss Wilson reviewed a draft 2026–27 general fund budget showing estimated revenues of about $158M and expenditures of about $152M, an estimated fund change near $5.8M and an unassigned fund balance near $40M; trustees discussed compensation scenarios and the impact of declining enrollment.
At the board workshop, Miss Wilson presented a draft 2026–27 general fund budget and the district’s revenue and expenditure assumptions.
Wilson said the current budgeted revenue is about $157 million and year‑to‑date collections are roughly $154 million; the district estimates actual revenue of about $158 million and expenditures of about $152 million, producing an estimated fund‑change figure near $5.8 million. She cautioned that a forthcoming $3 million minimum foundation state payment is an overpayment that will be returned to the state and that several end‑of‑year accounting entries (payroll accruals, capitalization of leases) can materially affect final totals.
On fund balance, Wilson said the district’s unassigned fund balance stands at about $40 million, but she noted $4.8 million of one‑time increases are already committed (reevaluation revenue and roof projects) and that the board’s policy requires roughly three months of operating expenditures as a minimum cushion.
Enrollment and staffing: Wilson estimated a decline of roughly 200 students in the upcoming year and said the district is using attrition and reassignment rather than layoffs to adjust staffing. She warned that fixed costs (facilities, administration) limit how much staffing can be trimmed in response to enrollment changes.
Compensation and next steps: Wilson reviewed several pay‑plan options and the fiscal impacts of different percentage increases for teachers and administrators. She said the board will see action items and more detailed scenarios in upcoming meetings; the board will not adopt a tax rate until August but will likely post a conservative tax‑rate estimate for public notice. Trustees discussed fund‑balance minimums, the timing of certified values and whether to pursue more conservative or ambitious compensation choices.
What’s next: Wilson said more detailed budget scenarios and compensation options will return to the board for deliberation; the board will adopt its budget and tax rate in August under the normal calendar.
