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Fiscal Update

for EMUEA

July 28, 2025

​

Michael Lin, Ed.D, MBA

Assistant Superintendent

Business Services

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Source: SSC, July 2025

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Source: SSC, July 2025

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EMUHSD Federal Grants

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Source: SSC, July 2025

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2025-26 LCFF Funding Factors

Source: SSC, July 2025

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Student Enrollment—Twenty Largest Counties

Source: SSC, July 2025

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Financial Projection Dartboard*

Planning Factors

Source: SSC, July 2025

The Dartboard metaphor is to highlight the uncertainty and variability involved in multi-year school budget planning. Much like aiming darts at a dartboard, even well-informed projections can vary from actual outcomes, due to unpredictable changes in the economy, state revenues, or legislative decisions.

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2025-26 LCFF

Projection

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Declining Enrollment at EMUHSD

Source: MGT (formerly Davis Demographics) Click here for the latest report

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EMUHSD’s Real Rate of COLA

  • The year-over-year decline in enrollment results in a $2,120,737 decrease that represents a -1.1% Real Rate of COLA in just the Base Grant.
  • District-wide ADA-to-Enrollment averages 92.9% for this school year as of 5/21/2025 per Student Services.
  • ADA numbers may be affected by immigration raids, will know by October

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The 2025-26 Cost of 1% in Salaries and Statutory Benefits

A key metric for evaluating the fiscal impact of salary agreements

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Student Enrollment

EMUEA

Teacher FTE

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2024 Total Average Teacher Compensation Comparison

Family

Plus One

Single

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Source: SSC, July 2025

Per Pupil Rates in Multi-Year Forecast

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Fiscal Stabilization Plan 2025–26

Informational Presentation – June 11, 2025�Board Approval – June 18, 2025

  • LACOE Directive (April 15, 2025):�Requires submission of a Board-approved Fiscal Stabilization Plan with the 2025–26 Adopted Budget.�
  • Reason:�Projected 90.85% decline in Unrestricted General Fund balance (from $56.19M in 2024–25 to $5.15M by 2026–27).�
  • Goal:�Address structural deficits while protecting reserve levels and student access.

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Reduce Contractor and Consultant Costs

Objective: Streamline operations by eliminating non-essential external services.

  • Review all District and site-level contracts.
  • Eliminate underutilized or low-impact services.
  • Shift work to internal staff when feasible.
  • Implement Cabinet-level approval thresholds for new/extended contracts.

Projected Savings: $3.5 million

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Staffing Alignment with Enrollment Trends

Objective: Align staffing levels to reflect declining enrollment and ADA.

  • Enact District-wide hiring freeze (unrestricted-funded roles, with Cabinet exceptions).
  • Eliminate vacant, non-essential positions.
  • Use attrition, retirement, and reassignment to avoid layoffs.
  • Reassign eligible staff to restricted funding sources.

Projected Savings: $9.14 million

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Possible Early Retirement Incentive with Pros & Cons

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One-Time Restricted Fund Deployment

Objective: Maximize use of remaining one-time state funds to offset general fund costs.

  • LREBG (Learning Recovery Emergency Block Grant):� Fund academic intervention, tutoring, and wellness support. Offset existing staff costs.
  • AMIM (Arts, Music, Instructional Materials Grant):� Fund VAPA supplies, technology, and instructional supports.

Projected Offset: $18.58 million

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Timeline & Accountability

Reserve and Monitoring

  • Maintain 3% reserve for 2025–26
  • Budget and MYP reviews

Accountability

  • Monthly updates to Cabinet-Directors
  • Ongoing Board reporting on fiscal status

Fall 2025: Budget Advisory Committee

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Thank You

Q&A