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Overview of Proposed BOE Budget for 2025-2026

  • Writer: Nancy Kutsup
    Nancy Kutsup
  • Mar 10
  • 0 min read

Updated: Mar 10


investment in education concept . Vector illustration

Below is an overview summarizing the key findings and differences across the various sections of the Garfield Public Schools budget proposal. ________________________________________ 1. Enrollment Projections: • Enrollment Changes (2023-2025): o Total Pupils on Roll (Regular & Special Ed Full-Time):  2023: 5,433  2024: 5,376 (-57)  2025 (Projected): 5,009 (-367) o Regular Full-Time Enrollment:  2023: 4,445  2024: 4,369 (-76)  2025 (Projected): 4,046 (-323) o Special Ed Full-Time Enrollment:  2023: 958  2024: 982 (+24)  2025 (Projected): 938 (-44) o Private School Placements:  2023: 34  2024: 42 (+8)  2025 (Projected): 42 (No change) • Key Observations: o Student Numbers Decline:  Overall Enrollment Decline: A 6.8% decrease is projected from 2023 to 2025.  Regular Full-Time Enrollment: Declines from 4,445 (Oct 2023) to 4,046 (Oct 2025), a notable reduction of 323 students is expected in 2025.  Total Pupils on Roll: Overall decline of 367 students between Oct 2023 and Oct 2025. o Special and Shared-Time Programs:  Special education numbers remain relatively stable with only minor fluctuations (a decrease of 44 in special full-time).  Shared-time enrollments (both regular and special) remain constant.  Special Education Enrollment Fluctuation: Increased in 2024 but projected to decline in 2025.
o Inter-District Movements:  Private Placements Increasing: More students are being placed in private schools, impacting budget allocations.  Small increases in pupils sent to other districts for the regular program (+3) are noted, while placements in private schools and preschool programs remain stable or show slight adjustments. ________________________________________ 2. Revenues Analysis • Local Revenues: o Tax Levy: The Local Tax Levy increases steadily—from about $34.17 million in 2023-24 to $37.66 million proposed for 2025-26, representing an increase of nearly $1.96 million. o Tuition Revenue: Shows a notable decline (from $196,774 in 2023-24 to $100,000 in 2025-26), which is a decrease of $50,821. o Other Local Sources: Revenues from rents, royalties, and miscellaneous sources see modest changes, with rents and royalties slightly increasing and miscellaneous revenues stabilizing. • State Revenues: o Special Education Aid: There’s a significant increase—from $4.30 million in 2023-24 to over $7.65 million by 2025-26. o Equalization Aid: Also sees a steady rise, adding over $3.2 million by the proposed budget. o Other state funding categories (transportation, extraordinary aid, security aid) vary, with some decreases (e.g., transportation aid drops by approximately $235,634). • Federal Revenues: o Medicaid Reimbursement: Decreases modestly from $283,768 to $280,000. o Overall, federal sources are adjusted with some sub-components entirely dropping out or remaining unchanged. • Overall Operating Budget: o The combined sources result in an increase of operating revenues—from $103.41 million in 2023-24 to $125.12 million proposed for 2025-26 (a rise of about $7.61 million). ________________________________________ 3. Appropriations (Expenditures) • General Current Expenses: o Instruction and Special Education: Both see increased allocations over the years. For example, regular instruction increases by roughly $507,939 from 2023-24 to 2025-26.

o Support Services: Costs like undistributed expenditures for various services (tuition, health services, transportation) see significant increases, with notable jumps in areas such as transportation (+$651,879) and health services (+$356,518). • Capital Expenditures: o Facilities and Equipment: Capital outlay shows a slight increase from approximately $2.03 million to $2.15 million. o Special Projects: Summer school and transfers to charter schools reflect new or increased funding, with summer school proposed at $550,000 compared to lower actuals in the previous year. • Transfers and Special Funds: o Transfers (to special revenue funds, for example) indicate shifts that adjust the net operating expenditures. There’s a mixed impact—some transfers are reduced (e.g., a $360,440 decrease in one category) while others are increased. ________________________________________ 4. Recapitulation of Balances • Unrestricted Operating Budget: o There is a significant decline in the unrestricted balance, dropping from $5.21 million in 2023 to an estimated $1.32 million by 2026 — a continued decrease of approximately $1.17 million between 2024-25 and 2025-26. • Restricted Balances: o The Legal Reserve is eliminated by 2026 (from $2.13 million in 2023), while other restricted funds (like the Unemployment Fund) remain constant. ________________________________________ 5. Per Pupil Cost Calculations • Rising Costs per Student: o The total budgetary comparative per pupil cost increases steadily—from $20,103 in the 2022-23 actual costs to $24,357 proposed for 2025-26 (an increase of $2,868 per pupil). • Breakdown of Costs: o Increases are noted in classroom instruction, salaries and benefits, and support services. o Some components like administrative costs show minor adjustments, with a slight decrease in administration salaries and benefits.
6. Capital Projects and Blended Resource SBB Statement • Capital Projects: o Projects include leasing or purchasing equipment for theater, an athletic complex, and lighting for stadium fields. o None of these projects exceed the thresholds for additional referendum funding. • Blended Resource SBB (School-Based Budgeting) Statement: o Resources and Appropriations:  Both resources and appropriations for instruction, support services, and equipment increase over the periods, mirroring the overall growth in the operating budget. ________________________________________ Overall Summary The budget proposal for Garfield Public Schools shows: • Declining Enrollment: A modest but consistent decline in student numbers, particularly among regular full-time students. • Revenue Shifts: A strong increase in local and state revenues, with significant boosts in tax levies and state aid (especially special education and equalization aids), counterbalanced by a decrease in tuition revenue. • Rising Expenditures: Appropriations for instruction, support services, and capital outlay all increase, driving the operating budget higher. • Financial Balances: Despite higher revenues, the unrestricted operating balance is forecast to drop, indicating pressures on liquidity or reserve funding. • Per Pupil Costs: There is a noticeable increase in per pupil spending, reflecting the rising costs associated with delivering education services. • Capital Investments: Planned capital projects show continued investment in key facilities and equipment, essential for maintaining and improving infrastructure. This comprehensive analysis highlights the trends and key differences over the proposed periods, indicating a district facing declining enrollment but managing rising costs and increased funding through local and state sources.


 
 
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