General Fund and DB.pdf (269 KB)

Regular Meeting, June 9, 2026 · item 8.8: Resolutions 26-19, -20, -21, -25 Adoption of the 2026-27 Budget · 7 pages

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GENERAL OPERATING FUND

General Operating Fund Summary 2022-23

2023-24

2024-25

2025-26

2026-27

Audited Actual

Estimated Actual

Proposed Budget

Generally Accepted Accounting Principles (GAAP) Fund Balance (Inc Unspent Reserves)

$ 71,224,954

$ 75,797,321

$ 82,366,205

$ 83,057,587

$ 65,648,539

GAAP BASIS BEGINNING BALANCE & RESERVES Total One-Time Funds

$ 23,551,797

$ 28,928,674

$ 26,409,379

$ 26,419,793

$ 11,536,238

Carryover Funds Subtotal Beginning Balance

10,226,949 10,226,949

9,001,227 9,001,227

10,354,173 10,354,173

10,189,001 10,189,001

Warehouse GAAP Reserve Information Technology GAAP Reserve Climate Reserve Multi Year Contract Reserve Multi Year Projects Other GAAP Reserves Contingency Reserve District Reserve - Unrestricted Emergency Reserve (TABOR) Subtotal Reserves

455,062 1,939,931 500,000 285,884 999,187 12,894,939 10,700,000 9,671,205 37,446,208

761,773 234,963 500,000 286,150 786,422 14,056,064 10,700,000 10,542,048 37,867,420

580,959 124,004 500,000 314,946 4,206,210 3,409,510 14,724,014 10,700,000 11,043,010 45,602,653

574,914 1,999,044 500,000 315,100 4,679,594 15,817,223 10,700,000 11,862,918 46,448,793

425,000 250,000 500,000 487,123 14,355,746 15,653,961 10,700,000 11,740,471 54,112,301

$ 71,224,954

$ 75,797,321

$ 82,366,205

$ 83,057,587

$ 65,648,539

TOTAL REVENUE

384,025,439

415,139,489

431,413,013

441,985,426

440,114,931

TOTAL SOURCES

$ 455,250,393

$ 490,936,810

$ 513,779,218

$ 525,043,013

$ 505,763,470

TOTAL EXPENDITURES

$ 326,860,662

$ 342,333,558

$ 365,653,117

$ 382,553,239

$ 386,231,155

TOTAL BEGINNING BALANCE & RESERVES

TOTAL RESERVES TOTAL TRANSFERS

44,189,497

52,592,410

66,237,047

65,068,514

76,841,235

69,904,926

TOTAL USES

$ 379,453,072

$ 408,570,605

$ 430,721,631

$ 459,394,474

$ 500,325,578

BUDGET BASIS ENDING FUND BALANCE

$ 75,797,321

$ 82,366,205

$ 83,057,587

$ 65,648,539

Generally Accepted Accounting Principles (GAAP) Fund Balance (Inc Unspent Reserves)

$ 75,797,321

$ 82,366,205

$ 83,057,587

$ 65,648,539

$ 49,627,389

5,437,892

2026-27 Proposed Budget

General Operating Fund (continued) Revenue Summary

2022-23

2023-24

2024-25

2025-26

2026-27

Audited Actual

Estimated Actual

Proposed Budget

Local Sources Property Taxes - Current Property Taxes - Election Property Tax - Credits/Abatements Property Taxes - Delinquent Specific Ownership Taxes - Non-equalized Specific Ownership Taxes - Equalized Tuition and Student Fees Interest Services Provided to Charters Lease Proceeds Miscellaneous Revenue Indirect Cost Reimbursement Subtotal Local Sources

$ 209,631,872 75,860,069 1,379,312 440,573 6,821,056 11,542,487 1,339,189 1,905,853 5,959,314 377,482 640,086 1,358,180 $ 317,255,473

$ 254,320,646 80,383,281 1,377,931 422,419 7,569,743 11,547,781 1,413,139 3,729,788 6,670,472 217,826 2,060,023 2,167,991 $ 371,881,040

$ 254,539,822 80,826,044 2,944,847 593,917 7,758,667 12,694,791 1,603,211 3,403,864 6,616,444 444,486 2,002,202 2,640,924 $ 376,069,219

$ 274,110,634 82,862,630 6,801,635 300,000 6,776,618 13,617,949 834,000 3,250,000 7,429,698 180,000 2,067,875 1,924,798 $ 400,155,837

$ 271,328,718 83,522,221 3,609,987 300,000 6,776,618 14,811,301 910,943 2,000,000 8,118,033 180,000 496,973 1,965,475 $ 394,020,269

State Sources Finance Act Career and Technical Reimbursement Special Education Reimbursement READ Act ELPA Reimbursement Gifted and Talented Reimbursement CDE Audit Adjustments/Assessment Other State Revenue Subtotal State Sources

$ 51,408,884 1,682,249 10,004,770 394,911 550,587 284,900 (40,327) $ 64,285,974

$ 25,204,897 1,620,720 11,487,957 380,313 674,317 297,503 790,166 $ 40,455,873

$ 36,515,370 1,552,642 12,946,560 406,202 729,519 294,898 (333,341) 94,278 $ 52,206,128

$ 22,353,897 1,605,780 13,816,768 497,182 764,973 290,989 $ 39,329,589

$ 26,651,111 1,605,780 13,841,905 447,310 782,567 290,989 (25,000) $ 43,594,662

Federal Sources Medicaid Reimbursements Subtotal Federal Sources

REVENUE

TOTAL REVENUE

2025-26 Proposed Budget

2,483,992 2,483,992

$ 384,025,439

2,802,576 2,802,576

$ 415,139,489

3,137,666 3,137,666

$ 431,413,013

2,500,000 2,500,000

$ 441,985,426

2,500,000 2,500,000

$ 440,114,931

General Operating Fund (continued) Expenditures, Reserve & Transfer Summary

EXPENDITURES: 101-125 Administrators & Principals 201-224 Teachers and Instructional Support 231-250 Other Licensed Student Support Staff 300-359 Professional Support Staff 360-390 Technical Support Staff 401-490 Para educators & Aides 500-516 Office & Admin Support Staff 600-637 Crafts/Trades Services Subtotal Salaries and Benefits Purchased Prof & Tech Services Purchased Property Services Other Purchased Services Supplies Cost Allocated to Operation and Technology Fund Capital Outlay - Copiers Property and Other Uses of Funds Subtotal Non Personnel Expenditures TOTAL EXPENDITURES RESERVES: Contingency Reserve % of Expenditures Emergency Reserve % of Expenditures District Reserve - Unrestricted Multi Year Projects Multi Year Contract Reserve Climate Reserve Information Technology GAAP Reserve Warehouse Inventory GAAP Reserve TOTAL RESERVES TRANSFERS TO: Risk Management Fund Capital Reserve Fund Charter Fund Preschool Fund Health Insurance Fund Food Services Transportation Fund Athletic Fund Differentiated School Support TRANSFERS FROM: Community Schools Fund

2022-23

2023-24

2024-25

2025-26

2026-27

Audited Actual

Estimated Actual

Proposed Budget

$ 26,055,034 204,417,561 14,949,721 11,865,408 5,597,245 21,224,063 14,709,747 17,004,656 $ 315,823,435

$ 28,566,028 214,590,654 16,350,930 13,730,951 6,590,695 22,017,667 16,168,521 18,665,224 $ 336,680,670

$ 30,525,054 223,503,941 18,045,513 15,493,732 6,668,433 24,036,848 16,553,365 19,545,256 $ 354,372,142

$ 31,534,720 227,226,603 19,463,275 15,507,607 7,109,640 25,344,722 17,476,126 20,805,995 $ 364,468,687

$ 31,205,493 237,063,348 18,094,048 14,800,962 7,711,368 26,426,052 16,188,447 22,900,545 $ 374,390,263

5,358,514 3,562,009 2,710,074 21,073,275 (26,536,720) 377,482 4,492,593 $ 11,037,227

6,192,988 3,870,775 3,153,686 15,826,302 (28,781,037) 100,105 5,290,069 $ 5,652,888

6,852,385 4,709,852 3,830,681 19,809,150 (29,414,537) 444,485 5,048,959 $ 11,280,975

9,058,839 4,058,556 3,520,451 27,810,431 (29,414,537) 180,000 2,870,812 $ 18,084,552

$ 326,860,662

$ 342,333,558

$ 365,653,117

$ 382,553,239

$ 386,231,155

0.0% 0.0% -

$ 15,449,246 4.0% 11,586,935 3.0% 10,700,000 4,791,193 487,123 500,000 250,000 425,000 $ 44,189,497

0.0% 0.0% -

8,477,826 4,519,256 2,604,597 26,129,087 (33,224,537) 180,000 3,154,663 $ 11,840,892

4,915,896 2,677,961 29,838,384 6,845,156 6,474,403 2,040,610 -

4,965,896 3,677,961 32,768,059 4,966,568 517,139 7,148,206 2,448,218 10,000,000

7,410,366 2,802,961 34,852,743 6,713,200 2,500,000 2,048,269 6,926,629 2,619,821 -

7,840,366 2,966,961 35,922,969 7,177,740 2,868,561 8,974,307 2,895,806 9,000,000

7,840,366 2,802,961 37,199,090 8,116,287 2,505,289 9,410,700 2,880,708 -

(200,000)

(255,000)

(805,475)

(850,475)

TOTAL TRANSFERS

$ 52,592,410

$ 66,237,047

$ 65,068,514

$ 76,841,235

$ 69,904,926

TOTAL USES

$ 379,453,072

$ 408,570,605

$ 430,721,631

$ 459,394,474

$ 500,325,578

2026-27 Proposed Budget

Summary of One Time Uses of Funds and Policy DB Calculation Budget Numbers - Policy DB Calculation $ 440,114,931 Total Revenues (456,136,081) Less Total Expenditures & Transfers (1,692,985) Less One-Time Revenue (315,982) Plus One-Time Transfers 18,463,031 Plus One Time Expenditures & Carryover 432,914 Total Policy DB Ongoing Available $

404,593 Net available Ongoing funds after 7% reserves

Adopted Budget: Proposed Budget - One-Time Revenues $ 1,609,987 Property Tax - Credits and Abatements 30,000 Impact on Education donation for credit recovery Year 3 of 3 52,998 JUUL Legal Settlement $ 1,692,985 Total One-time Revenues Proposed Budget - One-Time Transfers $ 192,584 Preschool Fund - BVEA Compensation (25,000) Community Schools - Maintenance and Operations support (483,566) Food Service Fund - Grant impact $ (315,982) Total One-time Transfers Proposed Budget - One-Time Expenditures $ 5,000,000 Long Range Planning 2,500,000 Staffing Reserve 3,371,700 Special Education Staffing Needs (FTE) Moderate Needs and Reserve 1,500,000 Sub Teacher Pay 1,900,350 BVEA Negotitation compensation 1,000,000 Strategic Plan Implementation Year 3 of 3 526,105 BVPA Negotiation compensation 275,000 Grad Plus Building Coordinators (FTE) Year 2 of 2 request 940,487 Textbook and Materials - prepaid Accounting entry 175,000 BVSD is the Place to be Showcase 432,070 Campus Monitors (FTE) 105,305 BVCEA Negotiation compensation 111,494 Grad Plus Support Stipends Year 3 of 5 6,000 Security Safe School Consulting 106,500 Health Curriculum 30,000 Credit Recovery 171,000 Maintenance 3rd party Grounds 16,600 Workplace State and Federal Communication Posters 100,000 Maintenance and Operations Repairs 7,920 Family Engagement Team Support 187,500 Health Services (FTE) $ 18,463,031 Total One-Time Expenditures

2025-26 Proposed Budget

District-wide Enrollment Changes COMPARISONS 2025-26 Revised 2025-26 Submitted to to 2026-27 Proposed 2026-27 Proposed

2025-26 Revised

2025-26 2026-27 Submitted Proposed

Total PK-12 Funded Enrollment (Heads)*

27,461.0

26,973.0

-488.0 / -1.78%

Total K-12 Funded Student Full Time Equivalent (FTE)

26,581.1

26,581.1 26,110.5

-470.6 / -1.77%

-539.1 / -1.99%

Add'l FTE due to averaging

496.3

Total Funded Pupil Count (FTE)**

27,077.4

496.3

427.8

27,077.4 26,538.3

* Total Enrollment (Heads) includes all PK students estimated to be enrolled on October 1st. ** If the Total Funded Pupil Count FTE exceeds the Total Funded Student Full Time Equivalent, the funded pupil count is averaged.

Student FTE by Fund COMPARISONS 2025-26 Revised 2025-26 Submitted to to 2026-27 Proposed 2026-27 Proposed

2025-26 Revised

2025-26 2026-27 Submitted Proposed

K-12 General FTE

24,001.1

23,523.5

-477.6 / -1.99%

K-12 Charter FTE*

2,359.0

2,377.0

18.0 / 0.76%

Online FTE Total Student Full Time Equivalent

221.0

210.0

-11.0 / -4.98%

-470.6 / -1.77%

-539.1 / -1.99%

26,581.1

Add'l FTE due to Averaging

496.3

Total Funded Pupil Count

27,077.4

26,581.1 26,110.5 496.3

427.8

27,077.4 26,538.3

*Funded enrollments may vary slightly from actual enrollments if a charter school enrolls students above the contracted amount.

District-wide Preschool Enrollment 2025-26 Revised

2025-26 2026-27 Submitted Proposed

COMPARISONS 2025-26 Revised 2025-26 Submitted to to 2026-27 Proposed 2026-27 Proposed

Special Education

293.0

0.0 / 0.00%

Colorado Universal Preschool (UPK)

355.0

0.0 / 0.00%

Not-eligible for funding

0.0

0.0 / N/A

Tuition Total PK Enrollment

181.0 829.0

0.0 / 0.00% 0.0 / 0.00%

2026-27 Proposed Budget

Changes in Per Pupil Revenue From Revised Budget to Proposed Budget

Per Pupil Revenue (PPR)

2025-26 Proposed Budget

Revised 2025-26 11,554

Proposed 2026-27 11,890

Change 336