Gresham-Barlow board adopts amended 2026–27 budget, appropriates $1.3M from May state reconciliation

The Gresham-Barlow School District board adopted the amended 2026–27 budget and approved related appropriation and tax resolutions after staff described options arising from a May State School Fund reconciliation.

Director of Finance Pete Bejarano told the board that Oregon Department of Education reconciliation data produced a one‑time, unanticipated revenue increase estimated at $1.3 million (part of a larger $4.3 million reconciliation estimate). Staff recommended either adopting the budget as approved by the budget committee or adopting an amended budget to appropriate up to the $1.3 million to instruction.

Board members debated using the money to fund temporary positions versus preserving it to improve the district’s ending fund balance and maintain contingency. Pete noted the district has historically used contingency funds in recent years and emphasized the risks of drawing reserves too low, including potential trouble meeting summer payroll and other timing issues tied to state funding.

After discussion, Director Sean moved and Director Chris seconded a motion to ratify resolution 2027‑01b to adopt the amended budget in the total amount of $285,464,164. The motion carried on a voice vote. The board then ratified resolution 2027‑02 to appropriate funds for the fiscal year beginning 07/01/2026 and resolution 2027‑03 to impose taxes at the district’s permanent rate of $4.5268 per $1,000 of assessed value for general operations and to impose $24,297,818 in taxes for bonded debt for tax year 2026–27.

The superintendent and finance staff said the $1.3 million is one‑time funding and recommended using such funds for temporary positions or short‑term responses to identified needs, while long‑term staffing decisions would rely on sustainable revenue sources. The board asked for ongoing monthly reporting from staff so members could monitor contingency and appropriation transfers during the year.

Why it matters: The board must adopt a budget and categorize taxes before the July 1 deadline so the district can make payroll and pay operating costs. How the board applies one‑time reconciliation money will affect next year’s starting fund balance and flexibility for recurring programs.

What’s next: Staff will proceed with the budget as adopted and provide monthly financial reports; the board approved appropriations transfers and reserved the option to use contingency or make appropriation transfers later in the fiscal year.