Budget Information

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Updated 3/24/25

Guiding Principles / Process/Timeline / Frequently Asked Questions

Guiding Principles: 

• “We practice fiscal stewardship, transparency, and effective management of district resources.”  2024-2029 Eastmont Strategic Plan  
• Board Policy 6022: “…the importance of maintaining an adequate fund balance (equal to not less than 8% appropriated operating expenditures) in all funds used to account for school district operations in order to keep the Eastmont School District in a strong financial position… in order to: 
       - Provide sufficient cash flow for daily financial needs; 
       - Secure and maintain investment grade bond ratings; 
       - Offset significant economic downturns or revenue shortfalls; and 
       - Provide funds for unforeseen expenditures related to emergencies. 
• We always want to spend wisely and are constantly looking for ways to recapture our community’s tax dollars as well as pursue grant funds.
• We must be flexible to adjust to meet the needs of students.  

Process/Timeline: 

Annual Process:

• Project future enrollment and review the current year’s revenues and expenses, along with previous years (January).
       - Ask “Will we need to adjust up or down?  Do we need to add or reduce costs?”
       - Verify these planning assumptions with NCESD Finance Dept and current/former superintendents.
• Study cohort (similar size/demographic) districts - where are we over or understaffed?
• Review Materials, Supplies, and Operating Costs (MSOCs):  Are we adequately funding?  Are there areas to reduce?  Need to increase?
       - Assess balance between staffing (optimal 85%) and MSOCs (15%).

If a budget deficit remains after staff attrition:

• Get direction from the school board - how much should be in the unrestricted fund balance (8% minimum per Board policy)? (February)
• Communicate publicly budget realities with staff and then parents/community. (February)
• Get input from admin, staff, parents, and community on budget priorities and potential reductions with the least impact to students.
• Draft staffing allocations:
      - Certificated staff first based on state and contract timelines. (March)
           -  Meet with affected staff.
      - Classified staff (May/June)
           -  Meet with affected staff.
• Present a draft 2025/26 budget to the school board, revisions. (June/July)  Formal school board approval. (August)

Frequently Asked Questions (FAQs): 

Q: Since enrollment is decreasing, is there a certain grade level or is it throughout the grade levels that the district is seeing the decrease?
A: The district anticipates a 3.5% reduction in student enrollment. The grade levels where the largest reductions are likely to occur is at kindergarten (low birth rates, cost of housing) and at the high school (Running Start). 

Q: Will classroom teacher reductions impact class sizes?
A: At the elementary level projected class sizes are expected to be at the same level as the 2024-25 school year. At the secondary level it varies by department but in general we don’t expect a dramatic increase in overall class sizes. 

Q: Are there administrative and non-classroom certificated roles that could be consolidated to prevent cutting classroom teachers?
A: Yes.

• The most visible change will be a reduction from five district executive positions to four executive positions with responsibilities shifted to the remaining four positions and building administrators.
      -  Administrators will experience a larger percentage reduction than other classifications (10% ).
      -  Compared to anticipated reductions of approximately 5% 3% to certificated staff (due to concessions from EEA). 
      -  Compared to anticipated reductions of 5% classified staff.
   
• When considering other reductions, the district has prioritized the student experience which includes classroom teachers and looked to consolidate or reduce non-classroom certificated roles.
      -  Two specific positions that have been asked about will continue with additional responsibilities.
             - K-2 Literacy Coach - This position is funded with LAP/Title funds and is critical in meeting priority #1 and #2 of our Strategic Plan - sustaining student achievement gains in early literacy. 
             - IEP Coach/Assessment Coordinator - This position is partially funded with a grant from the state to improve IEP implementation.  The position is also a key contributor in safety net reimbursement. This year’s grant application is for $495,000 (nearly double previous year requests).

Q: Has the district considered negotiating with associations about adjusting additional pay items?
A: District leaders have been in conversation with Association Leaders to build understanding of our budget situation and to ensure contractually agreed upon staff reduction procedures are followed. Conversations on possible adjustments are in progress.  EEA has generously agreed to some contract concessions that will result in retaining more of our certificated staff.

Q: What will the district do to support staff whose contracts are not being renewed?
A: The district is committed to supporting staff who are losing jobs by doing the following:
         -  Guaranteeing an interview for any position applied for in which the staff member is qualified up to a position closing date of August 31st, 2025.
         -  Priority placement in available long term substitute positions through the 2025-2026 school year.
         -  A letter of reference (upon request) that indicates the reason for the nonrenewal was staff reductions due to declining enrollment.

Q: If there’s a budget crunch, why are substitutes brought in for staff to attend training, meetings, or data reviews?
A: Like most districts across the state, Eastmont is adjusting our workforce to reflect the decline in student enrollment. However we still need to invest in growing and supporting our staff through professional development that will positively impact student achievement. In many instances using funding that can only be used for professional development (Title II).

Q: How can teachers and staff have a greater voice in budget decisions?
A: Teachers and staff had the opportunity to provide feedback via a survey that Interim Superintendent Taylor distributed with a Taylor Talks.

Q: What is IPD and how does it apply to salaries at Eastmont versus state funding?
A: It is a tool the state uses to determine Cost of Living Adjustments (COLA’s) to state employee salaries.  It is intended to keep pace with inflation as designated by the Implicit Price Deflator (IPD) over the long-term. The state has indicated the 2025-26 IPD rate will be 2.4%.
The difficulties districts face is that the state only funds about 70% of school district positions and it underfunds the actual costs of those employees. Thus local districts have to find other revenues (primarily levy funds) to ensure that all employees receive an equal COLA. 

Q: Why does the district prioritize sports and purchases of a bus over keeping staff?
A:  Many of the revenue sources the district receives have rules and laws dictating how those funds can be spent. Examples include:
       -  Transportation Vehicle Funding (TVF) for school bus purchases comes through a depreciation model. These funds can only be used to purchase new buses or make major repairs.
       -  Federal bi-lingual funds (Title III) can only be used for instructional resources, professional development, and other non-direct classroom staff (ML coaches). It cannot be used to pay for classroom instructors or paraeducators.
        -  Athletics and Student Activities:  These are only funded with levy funds that are approved by our community for specific items outlined in the resolution proposed to voters. Some of these funds do pay for staff, but other funds are dedicated to student extra-curricular programs like music and athletics.  

Q: Will the district continue to be able to offer college in the high school and Advanced Placement (AP) courses with anticipated staff cuts.
A: Yes. The district plans to continue to offer these types of challenging courses and possibly expand the number of college credits a student may earn while remaining an EHS student. 

Q: How will social-emotional, behavioral, and adaptive support for students be impacted?
A: These important programs will continue to be funded however some reductions will occur.

Q: Has the positive impact of Project Search (students, community) been considered and will this program be eliminated?
A: Project Search is one of the many amazing programs our district offers students. If student enrollment requirements are met the plan is to continue to offer this program.

Q: How will students with IEPs and 504 plans continue to receive their required services and accommodations?
A: The district will continue to support students with IEP and 504 plans as required by law. Though inadequate financial support from the state is received to meet all needs, the district supplements services via basic education and levy funding. The district is pursuing additional revenue via the “Safety Net” grant application process. 

Q: Is the secondary music program being cut?
A:  Most departments in the secondary schools are seeing a small reduction in staff to become more aligned with our student enrollment.  This is true in our secondary music department which will have one less teacher in the 2025-2026 school year.  Even with this reduction Eastmont will continue to provide offerings in band, choir, strings, and mariachi for students in 7th-12th grades.  We will also be continuing the 6th grade jumpstart program where students can choose to take Band, Choir, or Strings during 1st period at one of the Junior High Schools.