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Moraga School District

BUDGET ADVISORY COMMITTEE MEETING

11.06.25

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Fun Facts

We are a fun group! What is a fun fact about you?

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Budget Advisory Committee

Purpose

Purpose:�To provide input and recommendations to the Superintendent on budgetary priorities and strategies for the Moraga School District.

Goals:

  • Promote fiscal responsibility.
  • Increase transparency in budget decisions.
  • Align budget priorities with the district's educational goals.
  • Engage the community in the decision-making process.
  • Make recommendations for budget cuts to close the structural deficit.

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Budget Advisory Committee

Norms

  • Maintain Focus on Student Learning and Belonging
  • Assume Positive Intentions
  • Get Curious, Not Furious
  • Listen with the Intent to Understand
  • Talk about services and positions, not people
  • Communicating committee work
  • Don’t hold back a question

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  • To review questions from the October meeting and engage in discussion.
  • To learn more about the exploration of a parcel tax and collaborate with TeamCivX.
  • To look at comparisons in compensation.

Outcome for Today:

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Questions from 10.15.2025

- Special education budget detail

- Break down of proposed cuts for 2026-2027 with $ amounts

- Intentions of the parcel tax – Team CivX

- Recruit more teachers and classified staff - ✔

- More information about literacy tutors

- Future needs (math intervention, math adoption)

- Textbook costs, consumables - alternate revenue streams?

- Chromebooks - BYOD?

- Comparisons with other districts - total compensation

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MSD - Budget Advisory Committee

Fund 12 Childcare

Fund 13 Cafeteria

Fund

Fund 17 Special Reserve

Fund 21 Building

Fund – Measure V

Fund 25 Capital Facilities - Developer Fees

Fund 40 Capital Projects Reserve

All Funds

Fund 01 General

Fund 35 School Facilities

Fund

Fund 08 Student Body

Fund

Fund 01 or the General Fund is the main fund for District business and is facing a deficit:

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Revenues < Expenses

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Special Education 2025-26 Budget

PERSONNEL

  • Certificated - $1,733,261 - 15.20 FTE
  • Classified - $1,155,716 - 23.17 FTE
  • Benefits - $1,185,653

Total - $4,074,630

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Special Education 2025-26 Budget

SUPPLIES AND CONTRACTS

  • Supplies - $47,515
  • Contracts - $2,005,768 -
  • CCCOE Tuition - $240,624

Total - $2,293,907

Total Expenses – Personnel and non-personnel - $6,368,537

For placements at Marchus

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Contracts large $ items

Non-Public Schools

Non-Public Agencies

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Contracts large $ items

Out of District Placements at other Public Schools

Transportation

higher

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Special Education 2025-26 Budget

REVENUE

  • State and Federal - $2,417,484
  • Contribution - $3,951,053

Total - $6,368,537

From the General Fund, LCFF revenue

The General Fund contribution is necessary to balance revenues with expenses.

The total expenses do not include any legal costs in order to keep SPED costs at a level that allow us to meet SPED maintenance of effort requirements, but not exceed the requirements.

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Special Ed Changes

  • Special education is very unpredictable. We can have variation from year to year on expenses.
  • Special education expenses are hard (if not impossible) to cut. We have to show a “Maintenance of Effort” in expenditures from year to year. Expenditures are dependent on IEP needs.
  • In a small district, we cannot have all programs students may need. We are working on building more pathways for students, but this will not necessary decrease costs (it could actually increase them).

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Breakdown of 2026-27 proposed cuts

 

 

TAs Cut

$225,324

 

 

Elementary Counselors

 

1.0 FTE cut through Capacity Grant

$101,486

1.0FTE

$134,469

 

 

 

 

Co-Teaching Stipend

$94,400

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$555,679

Previously communicated in the 2024-25 Second Interim presentation

These categories are placeholders. The Committee needs to work on recommending final cuts for 2026-27.

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The TA cut cannot be quite this deep because some hours for supervision will still be needed for safety.

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Parcel Tax

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Why are budget cuts imperative?

  • Without cuts, the district will not be able to afford a raise in the MYP

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  • The district needs to correct deficit spending to get back to safe reserve levels

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  • The Budget report requires a Multiple Year Projection including the years 2027-28 and 2028-29

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  • Without cuts, the third year, 2028-29, will have negative reserves

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Why are budget cuts imperative?

Negative – It is projected that the district will not be able to meet its financial obligations in the current or next fiscal year

Qualified – It is projected that the district may not meet its financial obligations in one of the three years

Positive – District is projected to meet its financial obligations for all three years

The District needs to present a Positive Budget Report and afford raises

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Discussion and Questions

  • First Interim information
  • High level budget numbers
  • Special education comparisons - inflationary information
  • MEF information
  • Parcel tax comparisons
  • Budget cut idea generation - focus on this
  • Governing Board February Presentation
  • Prop 98
  • TA breakout

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Next Steps

12/11/2025* Next Committee meeting

01/08/2026 Next Committee meeting

02/05/2026 Final Committee meeting

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*date changed

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