BVSD Board of Education · Document
Boulder FY 26-27 Proforma1 - set up 7.20.26.pdf (663 KB)
Regular Meeting, August 11, 2026 · item 7.4: Resolution 26-26 (2026-27 Cash Management) · 6 pages
This is the text extracted from the file, without its layout, tables, or images. Use the original for anything that matters.
1
FY 26/27
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Annual Total 27.000 $10,254,793,645 $10,150,721,374 -1.01% 27,077.4 26,597.6 -1.77% $11,931.19 $317,026,537 0 1 27.000 Update Resolution $94,176,166 $0
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74
60% 40% 56% 44%
$28,930,573 $274,069,477 $180,000,000 $14,026,487 $10,932,348 $33,114,977 $67,972,416 $2,769,591 $611,815,869 $280,792,696 $93,597,562 $11,840,892 $51,153,861 $18,728,182 $65,097,198 $15,191,290 $40,707,250 $577,108,931
(less) TABOR Reserve (see note 1 below)
Monthly Property Tax Total (Net Cash Received) Monthly Specific Ownership Tax Total (Net Cash Received) (plus) Current Month State Equalization Payment (plus) Current Month Property Taxes(School Finance Act Portion Only) (plus) Current Month Hold Harmless, and Override Property Taxes (plus) Current Month Specific Ownership Taxes (School Finance Act Portion Only) (plus) Current Month Other Specific Ownership Taxes(Other Than From School Finance Act) (plus) Current Month Other General Fund Revenue (plus) Current Month Other Funds Revenue(see note 2 below) (plus) Current Month Other Capital Reserve and/or Risk Mgmt./Insurance Reserve Revenue (Exclude GF Transfers Into) Current Month Revenue (less) Current Month Salaries Expense (General Fund) - exclude charter schools (less) Current Month Benefits Expense (General Fund) - include district share only - exclude charter schools (less) Current Month Other General Fund Expenses (less) Current Month Salaries Expense (Other Funds) - exclude charter schools (less) Current Month Benefits Expense (Other Funds) - include district share only - exclude charter schools (less) Current Month Other Funds Expense(see note 2 below) (less) Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Expense (less) Current Month Deposit To Note Repayment Account (less) Charter School Transfer (Net) Current Month Expenses ENDING MONTH AVAILABLE BALANCES (WITHOUT Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH PRIMARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Primary CUMULATIVE CASH FLOW LOAN BORROWING - Primary ENDING MONTH AVAILABLE BALANCES (WITHOUT SECONDARY Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH SECONDARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Secondary CUMULATIVE CASH FLOW LOAN BORROWING - Secondary
Update Resolution $94,176,166 $0
CUMULATIVE CASH FLOW LOAN BORROWING - Primary & Secondary CASH FLOW LOAN RESOLUTION AMOUNT CUMULATIVE NOTE PAYMENT ACCOUNT NOTE PAYMENT ACCOUNT REQUIREMENT - Primary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Primary NOTE PAYMENT ACCOUNT REQUIREMENT - Secondary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Secondary MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS CUMULATIVE MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS
July Day 1 - 9
July Day 10 - 20
July Day 21 - end
August
August Day 1 - 9
August Day 10 - 20
August Day 21 - end
$140,407,683 $140,407,683
$140,407,683 $140,407,683
$130,682,896 $130,682,896
$139,123,514 $139,123,514
$109,366,987 $109,366,987
$109,366,987 $109,366,987
$109,366,987 $109,366,987
$122,643,298 $122,643,298
$0 $0 $3,214,508 $2,923,408 $1,920,000 $215,073 $167,629 $16,726,374 $1,298,273 $56,777 $26,522,042
$0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $3,214,508 $2,923,408 $1,920,000 $215,073 $167,629 $0 $0 $0 $8,440,618
$0 $0 $0 $0 $0 $16,726,374 $1,298,273 $56,777 $18,081,424
OK OK OK OK OK OK OK OK
$0 $0 $3,214,508 $4,933,251 $3,240,000 $1,061,338 $827,214 $2,573,034 $4,397,815 $810,383 $21,057,543
$0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $3,214,508 $4,933,251 $3,240,000 $1,061,338 $827,214 $0 $0 $0 $13,276,311
$0 $0 $0 $0 $0 $2,573,034 $4,397,815 $810,383 $7,781,232
OK OK OK OK OK OK OK OK
$21,705,275 $16,417,013 $3,739,354 $3,790,501 $1,384,013 $4,420,100 $5,251,630
$0 $9,724,787 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0
$21,705,275 $6,692,226 $3,739,354 $3,790,501 $1,384,013 $4,420,100 $5,251,630
OK OK OK OK OK OK OK
$20,385,550 $6,280,397 $1,553,525 $3,555,193 $1,299,736 $4,420,100 $372,187
$0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0
$20,385,550 $6,280,397 $1,553,525 $3,555,193 $1,299,736 $4,420,100 $372,187
OK OK OK OK OK OK OK
$854,852 $57,562,738
$0 $9,724,787
$0 $0
$854,852 $47,837,951
OK
$716,448 $38,583,136
$0 $0
$0 $0
$716,448 $38,583,136
OK
$109,366,987 $109,366,987 $0 $0
$130,682,896 $130,682,896 $0 $0
$139,123,514 $139,123,514 $0 $0
$109,366,987 $109,366,987 $0 $0
OK OK OK OK
$91,841,394 $91,841,394 $0 $0
$109,366,987 $109,366,987 $0 $0
$122,643,298 $122,643,298 $0 $0
$91,841,394 $91,841,394 $0 $0
OK OK OK OK
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0
$0
$0
$0
$0
$0
$0
$0
$0 1.1%
$0
$0
$0
$0 1.8%
$0
$0
$0
OK
-$8,296,341 -$5,194,853 $15,202,488
-$8,296,341 -$5,194,853 $15,202,488
-$13,173,555 -$4,756,657 $15,202,488
OK OK OK
July $157,912,197 $155,610,171 $0 $0 -$15,202,488
July Check
August Check
CASH FLOW LOAN BALANCE
3
$0 100.0%
3
100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% $0 $416,835,779 $94,176,166
81 82 83 84 85
22.6% 25.4%
89 90
Beginning General Fund/Other Funds/Capital Reserve/Ins. Reserve Cash Balance (JULY 1, 2025 - PRIOR YEAR) Beginning General Fund Cash Balance(JULY 1, 2026 - CURRENT YEAR) (plus) Beginning Other Funds Cash Balance(JULY 1, 2026 - CURRENT YEAR) (see note 2 below) (plus) Capital Reserve and/or Risk Mgmt./Insurance Reserve Cash Balances (JULY 1, 2026 - CURRENT YEAR) Beginning Month Cash Balances (WITHOUT Cash Flow Loan Amount) Beginning Month Cash Balances (WITH PRIMARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITHOUT SECONDARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITH SECONDARY Cash Flow Loan Amount)
75 76 77 78 79 80
86 87 88
Boulder - Pro Forma 1 FY 26/27 estimated School Finance Act Levy FY 25/26 Assessed Value (exclude Tax Increment District AV) FY 26/27 projected Assessed Value (exclude Tax Increment District AV) Assessed Value Growth FY 25/26 Funded Pupil Count FY 26/27 projected Funded Pupil Count Pupil Growth FY 26/27 projected Per Pupil Total Program Funding FY 26/27 projected Total Program Funding
$506,749,613
Memo: Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Transfer (beginning of month transfer)
OK
FY 24/25 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 23/24 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 22/23 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%)
0.7% 1.4% 1.1% 1.5%
1.4% 2.6% 1.4% 7.6%
FY 24/25 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 23/24 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 22/23 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) Additional Override From November 2026 Election (if successful) March, May, and June Total Property Taxes Maximum Actual Cash Flow Loan
1.7% 2.0% 0.9%
7.3% 7.8% 7.6%
Cash Flow Loan % Of March, May, June Property Tax Beginning Cash Balances As A % Of Cash Revenue Ending Other Funds Balance (see note 2 below) Ending Capital Reserve and/or Risk Mgmt./Insurance Reserve Balance TABOR Reserve
-$8,296,341 -$5,194,853 $15,202,488
$0 $0 $15,202,488
$0 $0 $15,202,488
-$8,296,341 -$5,194,853 $15,202,488
OK OK OK
-$13,173,555 -$4,756,657 $15,202,488
Notes: 1. Prior Year (FY 24/25) TABOR District Spending (enter amount) -this will calculate negative value used in Cell E17 above 2. Exclude Cap. Res., Risk Mgmt./Ins. Res., Pupil Activity (non-GF supported revenue/spending), Self Insurance Funds, Bond Redemption, and Capital Project Funds using exclusively voted bond funding.
1
1
FY 26/27
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Annual Total 27.000 $10,254,793,645 $10,150,721,374 -1.01% 27,077.4 26,597.6 -1.77% $11,931.19 $317,026,537 0 1 27.000 Update Resolution $94,176,166 $0
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74
60% 40% 56% 44%
$28,930,573 $274,069,477 $180,000,000 $14,026,487 $10,932,348 $33,114,977 $67,972,416 $2,769,591 $611,815,869 $280,792,696 $93,597,562 $11,840,892 $51,153,861 $18,728,182 $65,097,198 $15,191,290 $40,707,250 $577,108,931
Monthly Property Tax Total (Net Cash Received) Monthly Specific Ownership Tax Total (Net Cash Received) (plus) Current Month State Equalization Payment (plus) Current Month Property Taxes(School Finance Act Portion Only) (plus) Current Month Hold Harmless, and Override Property Taxes (plus) Current Month Specific Ownership Taxes (School Finance Act Portion Only) (plus) Current Month Other Specific Ownership Taxes(Other Than From School Finance Act) (plus) Current Month Other General Fund Revenue (plus) Current Month Other Funds Revenue(see note 2 below) (plus) Current Month Other Capital Reserve and/or Risk Mgmt./Insurance Reserve Revenue (Exclude GF Transfers Into) Current Month Revenue (less) Current Month Salaries Expense (General Fund) - exclude charter schools (less) Current Month Benefits Expense (General Fund) - include district share only - exclude charter schools (less) Current Month Other General Fund Expenses (less) Current Month Salaries Expense (Other Funds) - exclude charter schools (less) Current Month Benefits Expense (Other Funds) - include district share only - exclude charter schools (less) Current Month Other Funds Expense(see note 2 below) (less) Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Expense (less) Current Month Deposit To Note Repayment Account (less) Charter School Transfer (Net) Current Month Expenses
CURRENT MONTH CASH FLOW LOAN BORROWING - Primary CUMULATIVE CASH FLOW LOAN BORROWING - Primary ENDING MONTH AVAILABLE BALANCES (WITHOUT SECONDARY Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH SECONDARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Secondary CUMULATIVE CASH FLOW LOAN BORROWING - Secondary
September Day 10 - 20
September Day 21 - end
September Check
October
October Day 1 - 9
October Day 10 - 20
October Day 21 - end
$91,841,394 $91,841,394
$91,841,394 $91,841,394
$91,841,394 $91,841,394
$98,818,969 $98,818,969
$0 $0 $3,214,508 $1,096,278 $720,000 $1,094,066 $852,723 $1,910,734 $5,750,466 $489,387 $15,128,162
$0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $3,214,508 $1,096,278 $720,000 $1,094,066 $852,723 $0 $0 $0 $6,977,575
$0 $0 $0 $0 $0 $1,910,734 $5,750,466 $489,387 $8,150,587
OK OK OK OK OK OK OK OK
$22,716,129 $7,001,098 $1,766,661 $3,969,540 $1,449,561 $4,420,100 $1,143,904
$0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0
$22,716,129 $7,001,098 $1,766,661 $3,969,540 $1,449,561 $4,420,100 $1,143,904
$952,550 $43,419,543
$0 $0
$0 $0
$63,550,013 $63,550,013 $0 $0
$91,841,394 $91,841,394 $0 $0
$0 $0
October Check
$63,550,013 $63,550,013
$63,550,013 $63,550,013
$63,550,013 $63,550,013
$69,456,565 $69,456,565
$0 $0 $3,214,508 $274,069 $180,000 $1,257,708 $980,267 $1,546,469 $3,065,556 $551,426 $11,070,003
$0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $3,214,508 $274,069 $180,000 $1,257,708 $980,267 $0 $0 $0 $5,906,552
$0 $0 $0 $0 $0 $1,546,469 $3,065,556 $551,426 $5,163,451
OK OK OK OK OK OK OK OK
OK OK OK OK OK OK OK
$23,193,477 $7,150,854 $960,296 $4,051,386 $1,479,527 $4,986,445 $978,319
$0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0
$23,193,477 $7,150,854 $960,296 $4,051,386 $1,479,527 $4,986,445 $978,319
OK OK OK OK OK OK OK
$952,550 $43,419,543
OK
$1,042,106 $43,842,410
$0 $0
$0 $0
$1,042,106 $43,842,410
OK
$98,818,969 $98,818,969 $0 $0
$63,550,013 $63,550,013 $0 $0
OK OK OK OK
$30,777,606 $30,777,606 $0 $0
$63,550,013 $63,550,013 $0 $0
$69,456,565 $69,456,565 $0 $0
$30,777,606 $30,777,606 $0 $0
OK OK OK OK
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
CUMULATIVE CASH FLOW LOAN BORROWING - Primary & Secondary CASH FLOW LOAN RESOLUTION AMOUNT CUMULATIVE NOTE PAYMENT ACCOUNT NOTE PAYMENT ACCOUNT REQUIREMENT - Primary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Primary NOTE PAYMENT ACCOUNT REQUIREMENT - Secondary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Secondary MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS CUMULATIVE MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS
$0
$0
$0
$0
$0
$0
$0
$0
$0 0.4%
$0
$0
$0
$0 0.1%
$0
$0
$0
OK
-$17,262,290 -$5,411,174 $15,202,488
-$17,262,290 -$5,411,174 $15,202,488
-$24,714,092 -$5,838,067 $15,202,488
OK OK OK
CASH FLOW LOAN BALANCE
3
$0 100.0%
3
100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% $0 $416,835,779 $94,176,166
81 82 83 84 85
22.6% 25.4%
89 90
September Day 1 - 9
(less) TABOR Reserve (see note 1 below)
ENDING MONTH AVAILABLE BALANCES (WITHOUT Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH PRIMARY Cash Flow Loan Amount)
Update Resolution $94,176,166 $0
September Beginning General Fund/Other Funds/Capital Reserve/Ins. Reserve Cash Balance (JULY 1, 2025 - PRIOR YEAR) Beginning General Fund Cash Balance(JULY 1, 2026 - CURRENT YEAR) (plus) Beginning Other Funds Cash Balance(JULY 1, 2026 - CURRENT YEAR) (see note 2 below) (plus) Capital Reserve and/or Risk Mgmt./Insurance Reserve Cash Balances (JULY 1, 2026 - CURRENT YEAR) Beginning Month Cash Balances (WITHOUT Cash Flow Loan Amount) Beginning Month Cash Balances (WITH PRIMARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITHOUT SECONDARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITH SECONDARY Cash Flow Loan Amount)
75 76 77 78 79 80
86 87 88
Boulder - Pro Forma 1 FY 26/27 estimated School Finance Act Levy FY 25/26 Assessed Value (exclude Tax Increment District AV) FY 26/27 projected Assessed Value (exclude Tax Increment District AV) Assessed Value Growth FY 25/26 Funded Pupil Count FY 26/27 projected Funded Pupil Count Pupil Growth FY 26/27 projected Per Pupil Total Program Funding FY 26/27 projected Total Program Funding
$506,749,613
Memo: Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Transfer (beginning of month transfer)
OK
FY 24/25 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 23/24 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 22/23 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%)
0.3% 0.4% 0.5% 7.8%
0.1% 0.1% 0.1% 9.0%
FY 24/25 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 23/24 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 22/23 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) Additional Override From November 2026 Election (if successful) March, May, and June Total Property Taxes Maximum Actual Cash Flow Loan
8.3% 7.9% 7.2%
8.2% 8.8% 9.9%
Cash Flow Loan % Of March, May, June Property Tax Beginning Cash Balances As A % Of Cash Revenue Ending Other Funds Balance (see note 2 below) Ending Capital Reserve and/or Risk Mgmt./Insurance Reserve Balance TABOR Reserve
-$17,262,290 -$5,411,174 $15,202,488
-$13,173,555 -$4,756,657 $15,202,488
-$13,173,555 -$4,756,657 $15,202,488
-$17,262,290 -$5,411,174 $15,202,488
OK OK OK
-$24,714,092 -$5,838,067 $15,202,488
Notes: 1. Prior Year (FY 24/25) TABOR District Spending (enter amount) -this will calculate negative value used in Cell E17 above 2. Exclude Cap. Res., Risk Mgmt./Ins. Res., Pupil Activity (non-GF supported revenue/spending), Self Insurance Funds, Bond Redemption, and Capital Project Funds using exclusively voted bond funding.
2
1
FY 26/27
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Annual Total 27.000 $10,254,793,645 $10,150,721,374 -1.01% 27,077.4 26,597.6 -1.77% $11,931.19 $317,026,537 0 1 27.000 Update Resolution $94,176,166 $0
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74
60% 40% 56% 44%
$28,930,573 $274,069,477 $180,000,000 $14,026,487 $10,932,348 $33,114,977 $67,972,416 $2,769,591 $611,815,869 $280,792,696 $93,597,562 $11,840,892 $51,153,861 $18,728,182 $65,097,198 $15,191,290 $40,707,250 $577,108,931
Monthly Property Tax Total (Net Cash Received) Monthly Specific Ownership Tax Total (Net Cash Received) (plus) Current Month State Equalization Payment (plus) Current Month Property Taxes(School Finance Act Portion Only) (plus) Current Month Hold Harmless, and Override Property Taxes (plus) Current Month Specific Ownership Taxes (School Finance Act Portion Only) (plus) Current Month Other Specific Ownership Taxes(Other Than From School Finance Act) (plus) Current Month Other General Fund Revenue (plus) Current Month Other Funds Revenue(see note 2 below) (plus) Current Month Other Capital Reserve and/or Risk Mgmt./Insurance Reserve Revenue (Exclude GF Transfers Into) Current Month Revenue (less) Current Month Salaries Expense (General Fund) - exclude charter schools (less) Current Month Benefits Expense (General Fund) - include district share only - exclude charter schools (less) Current Month Other General Fund Expenses (less) Current Month Salaries Expense (Other Funds) - exclude charter schools (less) Current Month Benefits Expense (Other Funds) - include district share only - exclude charter schools (less) Current Month Other Funds Expense(see note 2 below) (less) Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Expense (less) Current Month Deposit To Note Repayment Account (less) Charter School Transfer (Net) Current Month Expenses
CURRENT MONTH CASH FLOW LOAN BORROWING - Primary CUMULATIVE CASH FLOW LOAN BORROWING - Primary ENDING MONTH AVAILABLE BALANCES (WITHOUT SECONDARY Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH SECONDARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Secondary CUMULATIVE CASH FLOW LOAN BORROWING - Secondary
November Day 10 - 20
November Day 21 - end
November Check
December
December Day 1 - 9
December Day 10 - 20
December Day 21 - end
$30,777,606 $30,777,606
$30,777,606 $30,777,606
$18,378,495 $18,378,495
$12,005,618 $12,005,618
$0 $0 $3,214,508 $456,782 $300,000 $1,154,847 $900,097 $1,818,012 $3,017,976 $17,448 $10,879,670
$0 $0 $0 $0 $0 $606,004 $1,005,992 $5,816 $1,617,812
$0 $0 $3,214,508 $456,782 $300,000 $1,154,847 $900,097 $606,004 $1,005,992 $5,816 $7,644,046
$0 $0 $0 $0 $0 $606,004 $1,005,992 $5,816 $1,617,812
OK OK OK OK OK OK OK OK
$23,081,160 $7,104,054 $532,839 $4,020,693 $1,472,034 $4,745,586 $337,248
$7,693,720 $2,368,018 $177,613 $1,340,231 $490,678 $1,581,862 $112,416
$7,693,720 $2,368,018 $177,613 $1,340,231 $490,678 $1,581,862 $112,416
$7,693,720 $2,368,018 $177,613 $1,340,231 $490,678 $1,581,862 $112,416
$757,155 $42,050,769
$252,385 $14,016,923
$252,385 $14,016,923
($393,493) $0 $393,493 $393,493
$18,378,495 $18,378,495 $0 $0
$0 $0
December Check
($393,493) $0
($393,493) $0
($13,056,550) $0
($18,998,034) $0
$0 $0 $3,214,508 $730,852 $480,000 $1,290,437 $1,005,776 $1,092,795 $3,344,244 $93,888 $11,252,500
$0 $0 $0 $0 $0 $364,265 $1,114,748 $31,296 $1,510,309
$0 $0 $3,214,508 $730,852 $480,000 $1,290,437 $1,005,776 $364,265 $1,114,748 $31,296 $8,231,882
$0 $0 $0 $0 $0 $364,265 $1,114,748 $31,296 $1,510,309
OK OK OK OK OK OK OK OK
OK OK OK OK OK OK OK
$23,249,634 $7,160,214 $703,350 $4,051,386 $1,483,272 $4,745,586 $296,229
$7,749,878 $2,386,738 $234,450 $1,350,462 $494,424 $1,581,862 $98,743
$7,749,878 $2,386,738 $234,450 $1,350,462 $494,424 $1,581,862 $98,743
$7,749,878 $2,386,738 $234,450 $1,350,462 $494,424 $1,581,862 $98,743
OK OK OK OK OK OK OK
$252,385 $14,016,923
OK
$830,427 $42,520,098
$276,809 $14,173,366
$276,809 $14,173,366
$276,809 $14,173,366
OK
$12,005,618 $12,005,618 $0 $0
($393,493) $0 $393,493 $393,493
OK OK OK OK
($31,661,091) $0 $31,267,598 $31,661,091
($13,056,550) $0 $12,663,057 $13,056,550
($18,998,034) $0 $5,941,484 $18,998,034
($31,661,091) $0 $12,663,057 $31,661,091
OK OK OK OK
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
$0 $0
CUMULATIVE CASH FLOW LOAN BORROWING - Primary & Secondary CASH FLOW LOAN RESOLUTION AMOUNT CUMULATIVE NOTE PAYMENT ACCOUNT NOTE PAYMENT ACCOUNT REQUIREMENT - Primary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Primary NOTE PAYMENT ACCOUNT REQUIREMENT - Secondary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Secondary MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS CUMULATIVE MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS
$393,493
$0
$0
$393,493
$31,661,091
$13,056,550
$18,998,034
$31,661,091
$0 0.2%
$0
$0
$0
$0 0.3%
$0
$0
$0
OK
-$34,246,429 -$6,225,314 $15,202,488
-$36,558,429 -$6,292,761 $15,202,488
-$38,870,429 -$6,360,208 $15,202,488
OK OK OK
CASH FLOW LOAN BALANCE
3
$0 100.0%
3
100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% $0 $416,835,779 $94,176,166
81 82 83 84 85
22.6% 25.4%
89 90
November Day 1 - 9
(less) TABOR Reserve (see note 1 below)
ENDING MONTH AVAILABLE BALANCES (WITHOUT Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH PRIMARY Cash Flow Loan Amount)
Update Resolution $94,176,166 $0
November Beginning General Fund/Other Funds/Capital Reserve/Ins. Reserve Cash Balance (JULY 1, 2025 - PRIOR YEAR) Beginning General Fund Cash Balance(JULY 1, 2026 - CURRENT YEAR) (plus) Beginning Other Funds Cash Balance(JULY 1, 2026 - CURRENT YEAR) (see note 2 below) (plus) Capital Reserve and/or Risk Mgmt./Insurance Reserve Cash Balances (JULY 1, 2026 - CURRENT YEAR) Beginning Month Cash Balances (WITHOUT Cash Flow Loan Amount) Beginning Month Cash Balances (WITH PRIMARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITHOUT SECONDARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITH SECONDARY Cash Flow Loan Amount)
75 76 77 78 79 80
86 87 88
Boulder - Pro Forma 1 FY 26/27 estimated School Finance Act Levy FY 25/26 Assessed Value (exclude Tax Increment District AV) FY 26/27 projected Assessed Value (exclude Tax Increment District AV) Assessed Value Growth FY 25/26 Funded Pupil Count FY 26/27 projected Funded Pupil Count Pupil Growth FY 26/27 projected Per Pupil Total Program Funding FY 26/27 projected Total Program Funding
$506,749,613
Memo: Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Transfer (beginning of month transfer)
OK
FY 24/25 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 23/24 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 22/23 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%)
0.2% 0.2% 0.1% 8.2%
0.3% 0.2% 0.3% 9.2%
FY 24/25 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 23/24 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 22/23 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) Additional Override From November 2026 Election (if successful) March, May, and June Total Property Taxes Maximum Actual Cash Flow Loan
8.3% 8.0% 8.4%
8.7% 8.7% 10.2%
Cash Flow Loan % Of March, May, June Property Tax Beginning Cash Balances As A % Of Cash Revenue Ending Other Funds Balance (see note 2 below) Ending Capital Reserve and/or Risk Mgmt./Insurance Reserve Balance TABOR Reserve
-$31,934,429 -$6,157,867 $15,202,488
-$27,120,871 -$5,944,667 $15,202,488
-$29,527,650 -$6,051,267 $15,202,488
-$31,934,429 -$6,157,867 $15,202,488
OK OK OK
-$38,870,429 -$6,360,208 $15,202,488
Notes: 1. Prior Year (FY 24/25) TABOR District Spending (enter amount) -this will calculate negative value used in Cell E17 above 2. Exclude Cap. Res., Risk Mgmt./Ins. Res., Pupil Activity (non-GF supported revenue/spending), Self Insurance Funds, Bond Redemption, and Capital Project Funds using exclusively voted bond funding.
3
1
FY 26/27
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Annual Total 27.000 $10,254,793,645 $10,150,721,374 -1.01% 27,077.4 26,597.6 -1.77% $11,931.19 $317,026,537 0 1 27.000 Update Resolution $94,176,166 $0
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74
60% 40% 56% 44%
$28,930,573 $274,069,477 $180,000,000 $14,026,487 $10,932,348 $33,114,977 $67,972,416 $2,769,591 $611,815,869 $280,792,696 $93,597,562 $11,840,892 $51,153,861 $18,728,182 $65,097,198 $15,191,290 $40,707,250 $577,108,931
Monthly Property Tax Total (Net Cash Received) Monthly Specific Ownership Tax Total (Net Cash Received) (plus) Current Month State Equalization Payment (plus) Current Month Property Taxes(School Finance Act Portion Only) (plus) Current Month Hold Harmless, and Override Property Taxes (plus) Current Month Specific Ownership Taxes (School Finance Act Portion Only) (plus) Current Month Other Specific Ownership Taxes(Other Than From School Finance Act) (plus) Current Month Other General Fund Revenue (plus) Current Month Other Funds Revenue(see note 2 below) (plus) Current Month Other Capital Reserve and/or Risk Mgmt./Insurance Reserve Revenue (Exclude GF Transfers Into) Current Month Revenue (less) Current Month Salaries Expense (General Fund) - exclude charter schools (less) Current Month Benefits Expense (General Fund) - include district share only - exclude charter schools (less) Current Month Other General Fund Expenses (less) Current Month Salaries Expense (Other Funds) - exclude charter schools (less) Current Month Benefits Expense (Other Funds) - include district share only - exclude charter schools (less) Current Month Other Funds Expense(see note 2 below) (less) Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Expense (less) Current Month Deposit To Note Repayment Account (less) Charter School Transfer (Net) Current Month Expenses
CURRENT MONTH CASH FLOW LOAN BORROWING - Primary CUMULATIVE CASH FLOW LOAN BORROWING - Primary ENDING MONTH AVAILABLE BALANCES (WITHOUT SECONDARY Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH SECONDARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Secondary CUMULATIVE CASH FLOW LOAN BORROWING - Secondary
January Day 10 - 20
January Day 21 - end
($31,661,091) $0
($31,661,091) $0
($43,570,425) $0 $0 $0
($50,571,257) $0
January Check
February
February Day 1 - 9
February Day 10 - 20
February Day 21 - end
February Check
($11,909,334) $0
($11,909,334) $0
($24,466,435) $0
($18,231,836) $6,234,599
$0 $0 $3,214,508 $8,222,084 $5,400,000 $1,098,741 $856,367 $2,125,980 $3,201,501 $98,043 $24,217,224
$0 $0 $0 $0 $0 $708,660 $1,067,167 $32,681 $1,808,508
$0 $0 $3,214,508 $8,222,084 $5,400,000 $1,098,741 $856,367 $708,660 $1,067,167 $32,681 $20,600,208
$0 $0 $0 $0 $0 $708,660 $1,067,167 $32,681 $1,808,508
OK OK OK OK OK OK OK OK
CUMULATIVE CASH FLOW LOAN BORROWING - Primary & Secondary CASH FLOW LOAN RESOLUTION AMOUNT CUMULATIVE NOTE PAYMENT ACCOUNT NOTE PAYMENT ACCOUNT REQUIREMENT - Primary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Primary NOTE PAYMENT ACCOUNT REQUIREMENT - Secondary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Secondary MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS CUMULATIVE MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS
$0 $0 $3,214,508 -$182,713 -$120,000 $1,122,119 $874,588 $1,450,437 $5,750,466 $162,021 $12,271,426
$0 $0 $0 $0 $0 $483,479 $1,916,822 $54,007 $2,454,308
$0 $0 $3,214,508 -$182,713 -$120,000 $1,122,119 $874,588 $483,479 $1,916,822 $54,007 $7,362,810
$0 $0 $0 $0 $0 $483,479 $1,916,822 $54,007 $2,454,308
OK OK OK OK OK OK OK OK
$23,418,111 $7,216,371 $500,871 $4,082,079 $1,494,510 $5,526,753 $852,231
$7,806,037 $2,405,457 $166,957 $1,360,693 $498,170 $1,842,251 $284,077
$7,806,037 $2,405,457 $166,957 $1,360,693 $498,170 $1,842,251 $284,077
$7,806,037 $2,405,457 $166,957 $1,360,693 $498,170 $1,842,251 $284,077
OK OK OK OK OK OK OK
$23,249,634 $7,160,214 $362,331 $4,066,731 $1,483,272 $5,370,519 $683,607
$7,749,878 $2,386,738 $120,777 $1,355,577 $494,424 $1,790,173 $227,869
$7,749,878 $2,386,738 $120,777 $1,355,577 $494,424 $1,790,173 $227,869
$7,749,878 $2,386,738 $120,777 $1,355,577 $494,424 $1,790,173 $227,869
OK OK OK OK OK OK OK
$0 $43,090,926
$0 $14,363,642
$0 $14,363,642
$0 $14,363,642
OK
$720,519 $43,096,827
$240,173 $14,365,609
$240,173 $14,365,609
$240,173 $14,365,609
OK
($43,570,425) $0 $11,909,334 $43,570,425
($43,570,425) $0 $11,909,334 $43,570,425
($50,571,257) $0 $7,000,832 $50,571,257
$50,571,257
$11,909,334 $11,909,334
$0 $0
$0 $0
($11,909,334) $0 $11,909,334 $11,909,334
$55,479,759
$43,570,425
$50,571,257
$62,480,591
$0 -0.1%
$0
$0
$0
OK OK OK OK
$43,570,425
$50,571,257
$50,571,257
$50,571,257
OK OK
($30,788,937) $0 $18,879,603 $30,788,937
($24,466,435) $0 $12,557,101 $24,466,435
($18,231,836) $6,234,599 $0 $24,466,435
($30,788,937) $0 $6,322,502 $30,788,937
$74,359,362
$75,037,692
$75,037,692
$81,360,194
$0 3.0%
$0
$0
$0
OK
-$46,796,312 -$7,245,606 $15,202,488
-$49,369,319 -$7,440,794 $15,202,488
-$51,942,326 -$7,635,982 $15,202,488
OK OK OK
OK OK OK OK
CASH FLOW LOAN BALANCE
3
$0 100.0%
3
100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% $0 $416,835,779 $94,176,166
81 82 83 84 85
22.6% 25.4%
89 90
January Day 1 - 9
(less) TABOR Reserve (see note 1 below)
ENDING MONTH AVAILABLE BALANCES (WITHOUT Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH PRIMARY Cash Flow Loan Amount)
Update Resolution $94,176,166 $0
January Beginning General Fund/Other Funds/Capital Reserve/Ins. Reserve Cash Balance (JULY 1, 2025 - PRIOR YEAR) Beginning General Fund Cash Balance(JULY 1, 2026 - CURRENT YEAR) (plus) Beginning Other Funds Cash Balance(JULY 1, 2026 - CURRENT YEAR) (see note 2 below) (plus) Capital Reserve and/or Risk Mgmt./Insurance Reserve Cash Balances (JULY 1, 2026 - CURRENT YEAR) Beginning Month Cash Balances (WITHOUT Cash Flow Loan Amount) Beginning Month Cash Balances (WITH PRIMARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITHOUT SECONDARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITH SECONDARY Cash Flow Loan Amount)
75 76 77 78 79 80
86 87 88
Boulder - Pro Forma 1 FY 26/27 estimated School Finance Act Levy FY 25/26 Assessed Value (exclude Tax Increment District AV) FY 26/27 projected Assessed Value (exclude Tax Increment District AV) Assessed Value Growth FY 25/26 Funded Pupil Count FY 26/27 projected Funded Pupil Count Pupil Growth FY 26/27 projected Per Pupil Total Program Funding FY 26/27 projected Total Program Funding
$506,749,613
Memo: Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Transfer (beginning of month transfer)
OK
FY 24/25 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 23/24 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 22/23 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%)
-0.1% -0.1% 0.0% 8.0%
2.7% 1.7% 4.6% 7.8%
FY 24/25 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 23/24 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 22/23 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) Additional Override From November 2026 Election (if successful) March, May, and June Total Property Taxes Maximum Actual Cash Flow Loan
8.0% 8.8% 7.2%
8.8% 6.9% 7.8%
Cash Flow Loan % Of March, May, June Property Tax Beginning Cash Balances As A % Of Cash Revenue Ending Other Funds Balance (see note 2 below) Ending Capital Reserve and/or Risk Mgmt./Insurance Reserve Balance TABOR Reserve
-$44,223,305 -$7,050,418 $15,202,488
-$40,654,721 -$6,590,278 $15,202,488
-$42,439,013 -$6,820,348 $15,202,488
-$44,223,305 -$7,050,418 $15,202,488
OK OK OK
-$51,942,326 -$7,635,982 $15,202,488
Notes: 1. Prior Year (FY 24/25) TABOR District Spending (enter amount) -this will calculate negative value used in Cell E17 above 2. Exclude Cap. Res., Risk Mgmt./Ins. Res., Pupil Activity (non-GF supported revenue/spending), Self Insurance Funds, Bond Redemption, and Capital Project Funds using exclusively voted bond funding.
4
1
FY 26/27
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Annual Total 27.000 $10,254,793,645 $10,150,721,374 -1.01% 27,077.4 26,597.6 -1.77% $11,931.19 $317,026,537 0 1 27.000 Update Resolution $94,176,166 $0
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74
60% 40% 56% 44%
$28,930,573 $274,069,477 $180,000,000 $14,026,487 $10,932,348 $33,114,977 $67,972,416 $2,769,591 $611,815,869 $280,792,696 $93,597,562 $11,840,892 $51,153,861 $18,728,182 $65,097,198 $15,191,290 $40,707,250 $577,108,931
March Day 1 - 9
March Day 10 - 20
March Day 21 - end
($30,788,937) $0
($30,788,937) $0
($43,604,909) $0
($9,424,734) $34,180,175
$0 $0 $0 $102,319,271 $67,200,000 $2,272,291 $1,771,040 $1,510,044 $2,895,624 $75,609 $178,043,879
$0 $0 $0 $0 $0 $503,348 $965,208 $25,203 $1,493,759
$22,996,923 $7,104,054 $927,141 $4,020,693 $1,472,034 $5,136,168 $820,329 $94,176,166 $451,851 $137,105,359
$7,665,641 $2,368,018 $309,047 $1,340,231 $490,678 $1,712,056 $273,443 $0 $150,617 $14,309,731
March Check
April
April Day 1 - 9
April Day 10 - 20
April Day 21 - end
April Check
$10,149,583 $53,754,492
$10,149,583 $53,754,492
($2,707,912) $40,896,997
($5,433,305) $38,171,604
$0 $0 $3,214,508 $4,019,686 $2,640,000 $144,940 $112,968 $1,221,942 $2,956,800 $414,609 $14,725,453
$0 $0 $0 $0 $0 $407,314 $985,600 $138,203 $1,531,117
$0 $0 $3,214,508 $4,019,686 $2,640,000 $144,940 $112,968 $407,314 $985,600 $138,203 $11,663,219
$0 $0 $0 $0 $0 $407,314 $985,600 $138,203 $1,531,117
OK OK OK OK OK OK OK OK
(less) TABOR Reserve (see note 1 below)
Monthly Property Tax Total (Net Cash Received) Monthly Specific Ownership Tax Total (Net Cash Received) (plus) Current Month State Equalization Payment (plus) Current Month Property Taxes(School Finance Act Portion Only) (plus) Current Month Hold Harmless, and Override Property Taxes (plus) Current Month Specific Ownership Taxes (School Finance Act Portion Only) (plus) Current Month Other Specific Ownership Taxes(Other Than From School Finance Act) (plus) Current Month Other General Fund Revenue (plus) Current Month Other Funds Revenue(see note 2 below) (plus) Current Month Other Capital Reserve and/or Risk Mgmt./Insurance Reserve Revenue (Exclude GF Transfers Into) Current Month Revenue (less) Current Month Salaries Expense (General Fund) - exclude charter schools (less) Current Month Benefits Expense (General Fund) - include district share only - exclude charter schools (less) Current Month Other General Fund Expenses (less) Current Month Salaries Expense (Other Funds) - exclude charter schools (less) Current Month Benefits Expense (Other Funds) - include district share only - exclude charter schools (less) Current Month Other Funds Expense(see note 2 below) (less) Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Expense (less) Current Month Deposit To Note Repayment Account (less) Charter School Transfer (Net) Current Month Expenses
$0 $0
$0
$82,768,982 $54,360,000 $2,272,291 $1,771,040 $503,348 $965,208 $25,203 $142,666,072
$0 $19,550,289 $12,840,000 $0 $0 $503,348 $965,208 $25,203 $33,884,048
OK OK OK OK OK OK OK OK
$7,665,641 $2,368,018 $309,047 $1,340,231 $490,678 $1,712,056 $273,443 $94,176,166 $150,617 $108,485,897
$7,665,641 $2,368,018 $309,047 $1,340,231 $490,678 $1,712,056 $273,443 $0 $150,617 $14,309,731
OK OK OK OK OK OK OK
$23,418,111 $7,216,371 $749,529 $4,082,079 $1,494,510 $4,999,464 $350,919
$7,806,037 $2,405,457 $249,843 $1,360,693 $498,170 $1,666,488 $116,973
$7,806,037 $2,405,457 $249,843 $1,360,693 $498,170 $1,666,488 $116,973
$7,806,037 $2,405,457 $249,843 $1,360,693 $498,170 $1,666,488 $116,973
OK OK OK OK OK OK OK
OK
$854,853 $43,165,836
$284,951 $14,388,612
$284,951 $14,388,612
$284,951 $14,388,612
OK
$43,570,425
$50,571,257
$50,571,257
$50,571,257
OK OK OK OK
($18,290,800) $25,314,109 $0 $43,604,909
($2,707,912) $40,896,997 $0 $43,604,909
($5,433,305) $38,171,604 $0 $43,604,909
($18,290,800) $25,314,109 $0 $43,604,909
ENDING MONTH AVAILABLE BALANCES (WITHOUT Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH PRIMARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Primary CUMULATIVE CASH FLOW LOAN BORROWING - Primary ENDING MONTH AVAILABLE BALANCES (WITHOUT SECONDARY Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH SECONDARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Secondary CUMULATIVE CASH FLOW LOAN BORROWING - Secondary Update Resolution $94,176,166 $0
CUMULATIVE CASH FLOW LOAN BORROWING - Primary & Secondary CASH FLOW LOAN RESOLUTION AMOUNT CUMULATIVE NOTE PAYMENT ACCOUNT NOTE PAYMENT ACCOUNT REQUIREMENT - Primary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Primary NOTE PAYMENT ACCOUNT REQUIREMENT - Secondary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Secondary MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS CUMULATIVE MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS
$43,570,425
$50,571,257
$50,571,257
$50,571,257
$10,149,583 $53,754,492 $12,815,972 $43,604,909
($43,604,909) $0 $12,815,972 $43,604,909
($9,424,734) $34,180,175 $0 $43,604,909
$10,149,583 $53,754,492 $0 $43,604,909
$87,175,334
$94,176,166
$94,176,166
$94,176,166
$94,176,166
$94,176,166
$94,176,166
$0 $0 $0 $0 $0 $0
$94,176,166 $50,571,257 $50,571,257 $43,604,909 $43,604,909 $137,128,982 $137,128,982
$94,176,166 $0 $50,571,257 $0 $43,604,909 $32,390,289 $169,519,271
$94,176,166 $0 $50,571,257 $0 $43,604,909 $0 $169,519,271
$94,176,166 $0 $50,571,257 $0 $43,604,909 $0 $169,519,271
$94,176,166 $0 $50,571,257 $0 $43,604,909 $0 $169,519,271
$94,176,166
$0
$0
$0
$0
$0
$0
$0 30.2%
$0 7.1%
$0
$0
$0
OK
31.0% 28.9% 30.7%
7.50% 8.4% 5.5%
-$62,215,348 -$8,359,472 $15,202,488
-$64,755,099 -$8,338,242 $15,202,488
-$67,294,850 -$8,317,012 $15,202,488
OK OK OK
CASH FLOW LOAN BALANCE
3
$0 100.0%
3
100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% $0 $416,835,779 $94,176,166
81 82 83 84 85
22.6% 25.4%
89 90
March Beginning General Fund/Other Funds/Capital Reserve/Ins. Reserve Cash Balance (JULY 1, 2025 - PRIOR YEAR) Beginning General Fund Cash Balance(JULY 1, 2026 - CURRENT YEAR) (plus) Beginning Other Funds Cash Balance(JULY 1, 2026 - CURRENT YEAR) (see note 2 below) (plus) Capital Reserve and/or Risk Mgmt./Insurance Reserve Cash Balances (JULY 1, 2026 - CURRENT YEAR) Beginning Month Cash Balances (WITHOUT Cash Flow Loan Amount) Beginning Month Cash Balances (WITH PRIMARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITHOUT SECONDARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITH SECONDARY Cash Flow Loan Amount)
75 76 77 78 79 80
86 87 88
Boulder - Pro Forma 1 FY 26/27 estimated School Finance Act Levy FY 25/26 Assessed Value (exclude Tax Increment District AV) FY 26/27 projected Assessed Value (exclude Tax Increment District AV) Assessed Value Growth FY 25/26 Funded Pupil Count FY 26/27 projected Funded Pupil Count Pupil Growth FY 26/27 projected Per Pupil Total Program Funding FY 26/27 projected Total Program Funding
$506,749,613
Memo: Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Transfer (beginning of month transfer)
$0
Cash Flow Loan % Of March, May, June Property Tax Beginning Cash Balances As A % Of Cash Revenue Ending Other Funds Balance (see note 2 below) Ending Capital Reserve and/or Risk Mgmt./Insurance Reserve Balance TABOR Reserve
OK
$0 1.5%
16.2%
1.4% 1.7% 1.3% 1.0%
15.8% 17.1% 15.7%
1.0% 0.9% 1.2%
FY 24/25 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 23/24 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 22/23 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 24/25 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 23/24 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 22/23 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) Additional Override From November 2026 Election (if successful) March, May, and June Total Property Taxes Maximum Actual Cash Flow Loan
$87,175,334
OK OK OK OK
$169,519,271
-$59,675,597 -$8,380,702 $15,202,488
-$54,520,083 -$7,884,222 $15,202,488
-$57,097,840 -$8,132,462 $15,202,488
-$59,675,597 -$8,380,702 $15,202,488
OK OK OK
-$67,294,850 -$8,317,012 $15,202,488
Notes: 1. Prior Year (FY 24/25) TABOR District Spending (enter amount) -this will calculate negative value used in Cell E17 above 2. Exclude Cap. Res., Risk Mgmt./Ins. Res., Pupil Activity (non-GF supported revenue/spending), Self Insurance Funds, Bond Redemption, and Capital Project Funds using exclusively voted bond funding.
5
1
FY 26/27
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Annual Total 27.000 $10,254,793,645 $10,150,721,374 -1.01% 27,077.4 26,597.6 -1.77% $11,931.19 $317,026,537 0 1 27.000 Update Resolution $94,176,166 $0
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74
60% 40% 56% 44%
$28,930,573 $274,069,477 $180,000,000 $14,026,487 $10,932,348 $33,114,977 $67,972,416 $2,769,591 $611,815,869 $280,792,696 $93,597,562 $11,840,892 $51,153,861 $18,728,182 $65,097,198 $15,191,290 $40,707,250 $577,108,931
May Day 1 - 9
May Day 10 - 20
May Day 21 - end
($18,290,800) $25,314,109
($18,290,800) $25,314,109
($8,932,651) $34,672,258
$92,427,504 $136,032,413
$0 $0 $0 $79,662,861 $52,320,000 $2,118,000 $1,650,785 $569,578 $17,224,210 $0 $153,545,434
$0 $0 $0 $0 $0 $569,578 $17,224,210 $0 $17,793,788
$29,455,154 $6,673,507 $41,443 $5,708,771 $2,108,793 $8,241,306 $729,182 $0 $16,775,457 $69,733,613
$0 $5,737,531 $0 $0 $1,814,761 $0 $0 $0 $883,347 $8,435,639
May Check
June
June Day 1 - 9
June Day 10 - 20
June Day 21 - end
June Check
Total
$65,521,021 $109,125,930
$65,521,021 $109,125,930
$59,419,382 $103,024,291
$67,497,176 $111,102,085
$0 $0 $0 $69,613,647 $45,720,000 $1,196,927 $932,894 $569,578 $15,069,485 $0 $133,102,531
$0 $0
$0
$0 $0 $0 $0 $0 $192,067 $6,294,246 $0 $6,486,313
$5,115,964 $3,360,000 $1,196,927 $932,894 $192,067 $4,336,640 $0 $15,134,492
$0 $64,497,683 $42,360,000 $0 $0 $185,444 $4,438,599 $0 $111,481,726
OK OK OK OK OK OK OK OK
$28,930,572 $274,069,476 $180,000,000 $14,026,487 $10,932,348 $33,114,977 $67,972,416 $2,769,591
$23,923,538 $7,113,415 $3,552 $5,754,809 $2,106,920 $8,085,071 $3,375,505 $0 $16,751,032 $67,113,842
$0 $6,111,921 $0 $0 $1,811,015 $2,428,125 $1,353,544 $0 $883,347 $12,587,952
$0 $992,134 $0 $0 $294,032 $3,990,458 $1,014,778 $0 $765,296 $7,056,698
$23,923,538 $9,360 $3,552 $5,754,809 $1,873 $1,666,488 $1,007,183 $0 $15,102,389 $47,469,192
OK OK OK OK OK OK OK
$280,792,696 $93,597,562 $11,840,892 $51,153,861 $18,728,182 $65,097,198 $15,191,290
OK
$40,707,250
(less) TABOR Reserve (see note 1 below)
Monthly Property Tax Total (Net Cash Received) Monthly Specific Ownership Tax Total (Net Cash Received) (plus) Current Month State Equalization Payment (plus) Current Month Property Taxes(School Finance Act Portion Only) (plus) Current Month Hold Harmless, and Override Property Taxes (plus) Current Month Specific Ownership Taxes (School Finance Act Portion Only) (plus) Current Month Other Specific Ownership Taxes(Other Than From School Finance Act) (plus) Current Month Other General Fund Revenue (plus) Current Month Other Funds Revenue(see note 2 below) (plus) Current Month Other Capital Reserve and/or Risk Mgmt./Insurance Reserve Revenue (Exclude GF Transfers Into) Current Month Revenue (less) Current Month Salaries Expense (General Fund) - exclude charter schools (less) Current Month Benefits Expense (General Fund) - include district share only - exclude charter schools (less) Current Month Other General Fund Expenses (less) Current Month Salaries Expense (Other Funds) - exclude charter schools (less) Current Month Benefits Expense (Other Funds) - include district share only - exclude charter schools (less) Current Month Other Funds Expense(see note 2 below) (less) Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Expense (less) Current Month Deposit To Note Repayment Account (less) Charter School Transfer (Net) Current Month Expenses
$0 $0
$0
$64,406,327 $42,300,000 $2,118,000 $1,650,785 $0 $0 $0 $110,475,112
$0 $15,256,534 $10,020,000 $0 $0 $0 $0 $0 $25,276,534
OK OK OK OK OK OK OK OK
$0 $935,976 $24,866 $0 $294,032 $6,626,895 $467,892 $0 $765,296 $9,114,957
$29,455,154 $0 $16,577 $5,708,771 $0 $1,614,411 $261,290 $0 $15,126,814 $52,183,017
OK OK OK OK OK OK OK OK
ENDING MONTH AVAILABLE BALANCES (WITHOUT Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH PRIMARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Primary CUMULATIVE CASH FLOW LOAN BORROWING - Primary ENDING MONTH AVAILABLE BALANCES (WITHOUT SECONDARY Cash Flow Loan Amount) ENDING MONTH AVAILABLE BALANCES (WITH SECONDARY Cash Flow Loan Amount) CURRENT MONTH CASH FLOW LOAN BORROWING - Secondary CUMULATIVE CASH FLOW LOAN BORROWING - Secondary Update Resolution $94,176,166 $0
CUMULATIVE CASH FLOW LOAN BORROWING - Primary & Secondary CASH FLOW LOAN RESOLUTION AMOUNT CUMULATIVE NOTE PAYMENT ACCOUNT NOTE PAYMENT ACCOUNT REQUIREMENT - Primary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Primary NOTE PAYMENT ACCOUNT REQUIREMENT - Secondary CUMULATIVE NOTE PAYMENT ACCOUNT BALANCE - Secondary MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS CUMULATIVE MARCH-MAY-JUNE PROPERTY TAX COLLECTIONS
$43,570,425
$50,571,257
$50,571,257
$50,571,257
$65,521,021 $109,125,930 $0 $43,604,909
($8,932,651) $34,672,258 $0 $43,604,909
$92,427,504 $136,032,413 $0 $43,604,909
$65,521,021 $109,125,930 $0 $43,604,909
$87,175,334
$94,176,166
$94,176,166
$94,176,166
$94,176,166
$94,176,166
$94,176,166
$94,176,166 $0 $50,571,257 $0 $43,604,909 $0 $169,519,271
$94,176,166 $0 $50,571,257 $0 $43,604,909 $106,706,327 $276,225,598
$94,176,166 $0 $50,571,257 $0 $43,604,909 $25,276,534 $301,502,132
$94,176,166 $0 $50,571,257 $0 $43,604,909 $0 $301,502,132
$94,176,166 $0 $50,571,257 $0 $43,604,909 $8,475,964 $309,978,096
$94,176,166 $0 $50,571,257 $0 $43,604,909 $106,857,683 $416,835,779
$0
$0
$0
$0
$0
$0
$0
$0 23.5%
$0 5.6%
$0 1.9%
$0 23.5%
24.5% 25.2% 20.8%
4.4% 3.9% 8.4%
1.5% 1.9% 2.2%
24.1% 23.5% 23.0%
CASH FLOW LOAN BALANCE
3
$0 100.0%
3
100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% $0 $416,835,779 $94,176,166
81 82 83 84 85
22.6% 25.4%
89 90
May Beginning General Fund/Other Funds/Capital Reserve/Ins. Reserve Cash Balance (JULY 1, 2025 - PRIOR YEAR) Beginning General Fund Cash Balance(JULY 1, 2026 - CURRENT YEAR) (plus) Beginning Other Funds Cash Balance(JULY 1, 2026 - CURRENT YEAR) (see note 2 below) (plus) Capital Reserve and/or Risk Mgmt./Insurance Reserve Cash Balances (JULY 1, 2026 - CURRENT YEAR) Beginning Month Cash Balances (WITHOUT Cash Flow Loan Amount) Beginning Month Cash Balances (WITH PRIMARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITHOUT SECONDARY Cash Flow Loan Amount) Beginning Month Cash Balances (WITH SECONDARY Cash Flow Loan Amount)
75 76 77 78 79 80
86 87 88
Boulder - Pro Forma 1 FY 26/27 estimated School Finance Act Levy FY 25/26 Assessed Value (exclude Tax Increment District AV) FY 26/27 projected Assessed Value (exclude Tax Increment District AV) Assessed Value Growth FY 25/26 Funded Pupil Count FY 26/27 projected Funded Pupil Count Pupil Growth FY 26/27 projected Per Pupil Total Program Funding FY 26/27 projected Total Program Funding
$506,749,613
Memo: Current Month Capital Reserve and/or Risk Mgmt./Insurance Reserve Transfer (beginning of month transfer)
$0
FY 24/25 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 23/24 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 22/23 Property Tax % (see Property Tax and SOT spreadsheet) - Mar, May, June = 2 collections (sum to 100%) FY 24/25 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 23/24 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) FY 22/23 Monthly Specific Ownership Tax Collections (see Property Tax and SOT spreadsheet) (sum to 100%) Additional Override From November 2026 Election (if successful) March, May, and June Total Property Taxes Maximum Actual Cash Flow Loan Cash Flow Loan % Of March, May, June Property Tax Beginning Cash Balances As A % Of Cash Revenue Ending Other Funds Balance (see note 2 below) Ending Capital Reserve and/or Risk Mgmt./Insurance Reserve Balance TABOR Reserve
OK OK OK OK
$43,570,425
$50,571,257
$50,571,257
$50,571,257
$131,509,710 $175,114,619 $0 $43,604,909
$59,419,382 $103,024,291 $0 $43,604,909
$67,497,176 $111,102,085 $0 $43,604,909
$131,509,710 $175,114,619 $0 $43,604,909
$87,175,334
OK
$0
$0
OK OK OK OK
OK
$0 100.0%
15.1%
8.5%
100.0% 100.0% 100.0% 100.0%
15.7% 14.8% 14.8%
8.2% 8.3% 9.1%
100.0% 100.0% 100.0%
$131,982,861
$115,333,647
-$66,129,510 -$9,046,194 $15,202,488
-$51,885,401 -$8,317,012 $15,202,488
-$58,806,328 -$8,784,904 $15,202,488
-$66,129,510 -$9,046,194 $15,202,488
OK OK OK
-$67,006,825 -$12,421,699 $15,202,488
-$64,074,404 -$10,399,738 $15,202,488
-$64,022,254 -$11,414,516 $15,202,488
-$67,006,825 -$12,421,699 $15,202,488
OK OK OK
Notes: 1. Prior Year (FY 24/25) TABOR District Spending (enter amount) -this will calculate negative value used in Cell E17 above 2. Exclude Cap. Res., Risk Mgmt./Ins. Res., Pupil Activity (non-GF supported revenue/spending), Self Insurance Funds, Bond Redemption, and Capital Project Funds using exclusively voted bond funding.
6