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SFUSD’s 2025-26 year-end close showed a $35 million deficit in unrestricted operations, even though total fund balances remained positive. The district reported an ending fund balance of about $302 million, down from $429 million at the start of the year; the board approved the close packet unanimously.
Budget Advisory Committee materials project unrestricted deficits of $12.7 million, $13.2 million and $17.8 million across 2026–29. Without corrective action, balances decline to $35.2 million, $22.0 million and $4.2 million. The last figure is about $3.1 million below the $7.3 million state reserve requirement. Staff presented possible savings, not adopted cuts.
The board approved three 4% agreements retroactive to July 1: approximately $13.3 million for RCTA, $6.1 million for CSEA and $2.3 million for management, cabinet, supervisory and confidential employees.
District staff reported that Alameda County conditionally approved Pleasanton Unified’s 2026–27 budget and required regular fiscal check-ins and a board discussion and solvency resolution by October 8. The update cited about $15 million in short-term borrowing and roughly $2 million in unappropriated funds, compared with $18–20 million in monthly operating costs.
The board adopted a five-year fiscal recovery plan setting reduction targets of $21.58 million in 2027-28 and another $9 million in 2028-29. The district said $6.58 million of the $18.2 million planned for 2026-27 was not achieved and is deferred; specific future cuts have not yet been selected.
Alameda County conditionally approved OUSD’s 2026–27 LCAP and budget, citing a structural deficit and unsustainable unrestricted cash; the September 23 agenda scheduled the Board’s response, not adoption of its proposed resolution. OUSD projects ongoing gaps of about $30 million in 2027–28 and $10–11 million in 2028–29, while restricted reserves are projected to fall from $124 million in 2025–26 to $18.2 million by 2028–29.
The Board approved the district’s 2025-26 unaudited actuals, which show a $7.60 million decrease in the combined general-fund balance during the year. The report lists a June 30, 2026 ending balance of $64.81 million, including $34.24 million unrestricted, while the 2026-27 budget projects another $3.99 million decrease.
The board agenda includes an application for exemption from the Education Code Section 41372 requirement that elementary districts spend at least 60% of current education expenses on classroom teacher salaries; the district reports it fell short by 0.62% in FY2025-26 and is requesting a County Superintendent exemption citing fiscal hardship.
The September 17, 2026 agenda includes review and potential approval of the Unaudited Actuals Financial Statement for the 2025-2026 fiscal year, the district's year-end closing financial report.
The Berkeley Board of Education approved the district’s 2025–26 unaudited actuals and 2026–27 budget update. The district reported meeting the state-required 3% reserve, while its unrestricted general-fund ending balance was $1.8 million below projection and its LCAP had an $8 million unspent balance.
The board approved a resolution urging voters to support Proposition 3, which would make current higher-income tax rates permanent and continue the related state revenue for public schools. During the discussion, the superintendent warned that failure of the measure could leave the district with an estimated $15–20 million budget hole.
Laguna Joint’s adopted 2026–27 budget projects unrestricted-fund operating deficits in each of the next three years. The county review says the forecast depends on $60,481 in salary adjustments starting in 2027–28 and projects the fund balance falling 29% to $644,000 by June 2029.
The district’s 2025–26 unaudited General Fund closed with a $5.3 million deficit, and its 2026–27 budget projects an $11.4 million deficit. The budget projects a $12.9 million draw on the unrestricted fund balance, reducing it from $30.4 million to $17.5 million; the economic-uncertainty reserve is listed at $6.1 million.
The Board reviewed the 2025-26 Unaudited Actuals on September 10, 2026, showing the district ended the year with a $12.85M total General Fund balance and, after using $8.1M in Sale-of-Property funds transferred into the Fund 17 Stabilization Fund, achieved a 3.02% unrestricted reserve—meeting the state-required 3% minimum. Without the Stabilization Fund, the unrestricted reserve would have been -0.01%. The unrestricted ending balance improved from a projected -$2.46M at Estimated Actuals to -$23,967 (essentially break-even) through $2.7M in expenditure cuts, use of one-time funds, and maximizing indirect cost recovery per FCMAT recommendations.
On September 10, 2026, the Governing Board approved a new collective bargaining agreement with the Bennett Valley Teachers Association covering July 2025-June 2027. The settlement includes a 6% salary increase in 2025-26 and another 6% increase in 2026-27, plus an increase to the district's health and welfare cap from $1,004/month to $1,354.83/month in Year 1 and $1,704.83/month in Year 2. The certified compensation impact is roughly $1.0-1.4 million annually across the term.
At the September 10 meeting, the business chief said enrollment decline was exceeding the adopted budget forecast and further adjustments would be needed over the next three years despite savings.
On September 10, 2026, the Board adopted Resolution #26-002 establishing the district's Gann (state appropriations) limit for 2025-26 at $7,577,653.31 and a preliminary 2026-27 limit of $10,129,414.04, certifying that budgeted appropriations do not exceed these limits.
On September 10, 2026, the Board approved the 2025-26 Unaudited Actual Financial Report, certifying a year-end General Fund balance increase of $2,314,690.69, with the unrestricted balance up $498,856.62 and the restricted balance down $334,165.93. The report also notes the district met classroom compensation and Maintenance of Effort requirements.
The September 10, 2026 board agenda includes consideration of a $0.25 increase in adult meal prices for 2026-2027, raising adult breakfast to $4.75 and adult lunch to $6.50.
OUSD’s 2025–26 unaudited close reported a $91.5 million drawdown in combined General Fund balances, leaving $170.1 million, including $32.3 million unrestricted. That is $16.4 million above the balance previously projected, but the District still contributed about $140.1 million to restricted programs, primarily special education.
The Board certified the district's 2025-2026 Unaudited Actuals financial report for the fiscal year ending June 30, 2026, at the September 9, 2026 meeting.