ABCDEFGHIJKLMNOPQRSTUVWXYZAA
1
 Your District Name Here
2
 General Fund
3
 Preliminary Budget Development Assumptions
4
 FY 26/27
5
6
Per-Pupil Revenue
Enrollment
Directions:
7
 Assumed Changes For FY 26/271
Enter Enrollment & Per-Pupil Revenue amt in yellow cells
8
 Inflation Factor 2.30%0.0 <--
4 Yr Avg 25/26
- In Cell F9 enter your Per-Pupil Revenue (GT 7) for FY 25/26
9
 Per Pupil Funding Rate - FY 25/26 $0 0.0 <--FY 23/24
- In Cell F10 enter your EXPECTED percentage change in PPR
10
 Percentage Adjustment (up or down) for FY 26/27-1.0%0.0 <--FY 24/25
- In Cell H8 enter your 4-Yr Avg Funded Pupil Count from the final funding "Run" for FY 25/26
11
 Anticipated Per-Pupil Funding Rate - FY 26/27$0 0.0 <--FY 25/26
- In Cell H10 enter your FY 24/25 Pupil Count from the final funding "Run" for FY 25/26
12
 Estimated $ Increase in Per-Pupil Funding (PPF) $0 0.0 <--FY 26/27
- In Cell H11 enter your FY 25/26 Pupil Count from the final funding "Run" for FY 25/26
13
 Change in Pupil FTE 0.0
3 Yr Avg 26/27
- In Cell H12 enter your best estimate of enrollment (in FTE) for FY 26/27
14
 Change in Funded Pupil Count (assuming 3-Yr Decl Enr Avging) 0.0
Difference in FPC
15
2
Don't Change Gray shaded cells
16
Projected Beginning balances 7/1/26:<
Estimated Undesignated Ending FB FY 25/26
3
This is an "Incremental Change" spreadsheet, only new things from the current year
17
18
Item#
Resources: (Enter as positive amounts) Recurring Non-recurring4
Column F is for recurring items, things that continue on year after year
19
AIncrease Total Program - School Finance Formula
Don't Chg->
 0 5
Column H is for Non-Recurring (One-Time) items, things that don't re-occur
20
BIncrease Categorical Inflation6
Use your best estimates to quantify changes, use the second tab "Detail Behind Budget Changes" to quantify amounts and document calcs
21
COther Revenue Increases (Describe)7
Get your enrollment numbers from the run at:
https://ed.cde.state.co.us/cdefinance/public-school-finance-act-funding-and-payment-information
22
DOther Revenue Increases (Describe)
23
EInvestment Income Revenue Loss due to lower FB/Interest Rates
24
FAdjust Capital Reserve Transfer
The goal is to balance recurring revenues and recurring expenditures in Column F to $0
25
GAdjust Allocation to Other Funds
26
Net Resource Change$0 $0
27
28
Uses: (Enter as positive amounts)FTE Recurring Non-recurring
29
1Employee Compensation - Staff Increases (Steps + COLA)
30
2District Share of Benefit Increases
31
3
Required Staffing Increases (Salary + PERA/Med + Empl Benefits)
32
4
Utilities Increases (Electric/Water/Natural Gas/Sewer/Trash/Wifi)
33
5Bus Fuel Increases
34
6Security/SRO Contract Increases
35
7Audit Contract Increases
36
8Legal Contract Increases
37
9Required Capital Expenditure Increases (Describe)
38
10Curriculum Cost Increases
39
11Instructional Program Increases (Program 0010-2099)
40
12Pupil Support Svcs Program Increases (2100-2199)
41
13Instr Svcs Program Increases (2200-2299)
42
14General Admin Program Increases (2300-2399)
43
15School Administration Program Increases (2400-2499)
44
16Business Svcs Program Increases (2500-2599)
45
17Facilities & Ops Program Increases (2600-2699)
46
18Transportation Program Increases (2700-2799)
47
19Central Svcs Increases (2800-2899)
48
20Other Expend Increases (Describe)
49
21Other Expend Increases (Describe)
50
22Other Expend Increases (Describe)
51
23Other Expend Increases (Describe)
52
24Other Expend Increases (Describe)
53
Subtotal Expenditure Increases0.0$0 $0
54
55
Expenditure Reductions: Recurring Non-recurring
56
25
Staff Retirement Differential (Total comp of retiring staff - total comp of new hires)
57
26 - Expenditure Reduction 1 (Describe)
58
27 - Expenditure Reduction 2 (Describe)
59
28 - Expenditure Reduction 3 (Describe)
60
29 - Expenditure Reduction 4 (Describe)
61
30 - Expenditure Reduction 5 (Describe)
62
31 - Expenditure Reduction 6 (Describe)
63
32 - Expenditure Reduction 7 (Describe)
64
33 - Expenditure Reduction 8 (Describe)
65
Sub-Total Program Reductions0.0 $0 $0
66
67
Total Net Expenditure Increases (Decreases) - $0 $0
68
69
Revenues - Expenditures$0
70
71
Projected Ending Unassigned Reserves$0
72
73
74
FY 23/24FY 24/25FY 25/26
75
Total General Fund - Undesignated Fund Balance
76
Total General Fund Expenditures
77
Fund Balance as a % of Spending#DIV/0!#DIV/0!#DIV/0!
78
79
Total TABOR Reserve
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100