J O Combs board approves proposed 2026–27 expenditure budget, sets adoption timeline

The J O Combs Unified School District governing board on June 24 approved the proposed 2026–27 expenditure budget and asked staff to present the adopted forms for final action to meet statutory deadlines.

A staff presenter said the proposal uses the finalized auditor-general budget forms and noted the district must meet Arizona statutory reporting deadlines. "Per ARS 15-905, we must adhere to financial reporting deadlines," the presenter said, noting the proposed budget must be adopted or approved no later than July 5 and that the board would take final adoption action at a July 8 meeting so the district can meet the July 15 filing requirement.

Key figures presented included a maintenance and operations (M&O) budget of $30,172,612 and a classroom site fund projection of $6,416,810. The presenter said unrestricted capital was projected at about $2,200,000 and that estimated federal and state projects were just over $6.5 million; those grant and project figures were described as preliminary and subject to final awards. The FY27 budget as presented was built on a projected reduction of 60 average daily membership (ADM), budgeting roughly 3,470 students.

Board members asked whether athletics funding had been altered. The presenter responded that athletics (auditor-general code 620) remained budgeted at the same levels as presented earlier and that athletics expenditures typically draw on the M budget, auxiliary operations and, in some cases, designated tax-credit donations.

A board member moved to approve the proposed 2026–27 district expenditure budget as presented; the motion was seconded and passed 4–0.

What happens next: staff will return adopted budget documents on July 8 to complete the adoption process and meet the July 15 filing deadline. If required, budget revisions would be made before Dec. 15, with a final budget revision for 2027 no later than May 15, 2027.