Item Coversheet

ALAMEDA UNIFIED SCHOOL DISTRICT
BOARD AGENDA ITEM


Item Title:2025-2026: Budget Adoption Process - Budget Assumptions, Site Discretionary Funds, Categorical Programs, and Parcel Taxes (20 Mins/Information)
Item Type:Information
Background:

Tonight’s presentation is intended to provide a comprehensive overview of key components in the proposed 2025–2026 budget. Topics will include:

 

  • Budget assumptions used to estimate revenue
  • Staffing and discretionary funding for school sites
  • State and federal Categorical Programs
  • Local Parcel Tax revenue and spending


Budget assumptions help the district estimate how much funding will be available for the next school year. Some of these assumptions are based on projections from the State, such as the cost-of-living adjustment (COLA) and pension contribution rates. Others, like enrollment and average daily attendance, are forecasted by the district based on local data.


The presentation will also explain how staffing is allocated to each school site and how discretionary funds—which schools can use to support site-specific priorities—are distributed. This ensures that all schools are resourced based on consistent, districtwide standards.


The district receives additional funding through federal and state Categorical Programs, which are designed to support the unique needs of students not fully served by general education funding. Each school accounts for these funds through their Single Plan for Student Achievement, ensuring the funds are used to meet student needs effectively.


Finally, local parcel taxes are an essential funding source for our schools. Tonight’s presentation includes a breakdown of how parcel tax revenues are used and the important role they play in supporting district programs and balancing the overall budget.


A public hearing on the full 2025–2026 budget will take place at the Board of Education meeting on June 10, 2025. The Board will be presented the budget for adoption at its June 24, 2025 meeting.

 

*NOTE: The presentation for this item was uploaded at 4:26pm on Friday, May 9, 2025.

 
AUSD LCAP Goals:4. Ensure that all students have access to basic services.
Fund Codes:
Fiscal Analysis

Amount (Savings) (Cost):


Recommendation:This item is presented for information and will return to the Board for approval at a subsequent meeting.
AUSD Guiding Principle:#3 - Administrators must have the knowledge, leadership skills and ability to ensure student success.| #5 - Accountability, transparency, and trust are necessary at all levels of the organization.| #6 - Allocation of funds must support our vision, mission, and guiding principles.
Submitted By:Shariq Khan, Assistant Superintendent of Business Services

ATTACHMENTS:
DescriptionUpload DateType
Presentation 5/9/2025Presentation
Final_As Presented on 5-136/12/2025Presentation