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San Marcos Unified presents LCAP and 2026–27 budget; staff warn of a $6.4 million general fund deficit
Summary
District staff presented the draft 2026–27 Local Control Accountability Plan (LCAP) and the adopted budget overview. The budget assumes a 4.31% combined COLA, anticipates a revenue base of about $315.4 million, projects $333.2 million in expenses and estimates a $6.4 million deficit to start the year; a 45‑day revision is expected after the governor signs the state budget.
San Marcos Unified School District staff presented the district's draft Local Control Accountability Plan for 2026–27 and an adopted budget overview tied to the LCAP goals. The LCAP presentation outlined four goals—future‑ready students, learning environments, educators and systems—and highlighted areas of measured improvement, including CAASPP gains and reductions in chronic absenteeism.
Business staff then reviewed the district's 2026–27 adopted budget assumptions. Key figures presented: estimated general fund revenue of $315,400,000 and projected general fund expenses of $333,200,000, yielding a projected $6,400,000 deficit for 2026–27 under current assumptions. The presentation said the budget includes a 4.31% combined COLA and assumes an enrollment decline of about 300 students (projected ADA/attendance rates were used in LCFF calculations).
The presenter noted several items not yet finalized in the adopted budget: a potential $16,000,000 one‑time discretionary block grant from the state and additional special education funding; both will be added in a 45‑day revision after the governor signs the state budget. "This is the last time we look at the current year budget and the first time we're seeing next year's budget," the presenter said, and staff emphasized that multiple budget revisions will follow as legislative and state guidance solidify.
Board members questioned the health‑benefit increases (noted at about 11% last year and currently budgeted at ~5% next year), and asked staff to quantify the revenue impact of improved attendance; staff said an 11% attendance increase is roughly worth $2,000,000. The presenter reiterated that construction and bond funds cannot be used to offset operational deficits.
The public hearing on the budget was opened and closed with no public speakers; the presenter indicated final adoption is scheduled for the next board meeting and that staff will present a 45‑day revision after state action is final.
The board received the presentations and will consider formal adoption at the next meeting alongside the 45‑day adjustments.
