Cohort Projected Enrollment & ADA is projected to decrease over the next three years (Cohort Projected Enrollment & ADA pg4
Fund 12 Child Development projected to be positive year over year (All Funds Summary pg5)
From August to December Cash balance decreased approximately $3.28 million (Projected Cash Flow pg6)
GUSD continues a projected deficit. Smaller in 2025-26 with increases in 2026-27, and 2027-28 (Multi Year Budget Projection pg7)
Contracts for GUTA and GUCE are unsettled for 2027-2028 (salary and benefits)
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SACS Fund Forms
Fund 13 Cafeteria Special Revenue Fund depends on approximately $188,973 of federal funds equal to approximately 37% of the program (SACS report pg39)
Projected COLA for the three years of the budget (SACS pg101)
2025-2026 $209,948.58 (2.3%)
2026-2027 $284,249.68 (3.02%)
2027-2028 $324,406.39 (3.42%)
Projected COLA is less than all raises and steps per year for 2025-26 and 2026-2027
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SACS Fund Forms continued
Ratio of Unrestricted Salaries and Benefits to total Unrestricted Expenditures historical average is 91.7% and is projected to be 91.8% for the three years of the budget (SACS forms pg103)
Districts Budget Reserve Percentage drops between 5-6% each year of the three year budget (SACS form pg113)