FY2026-2027 Budget Development Workshop Discussion/Workshop Item — No Action Required The Board of Trustees will participate in a budget development workshop to review the foundational elements of the district's annual budget process. Administration will walk the Board through how revenues are determined, how payroll and staffing costs are developed, and how non-payroll expenditures are identified

Staff Report & Agenda Item Details

9.A. FY2026-2027 Budget Development Workshop Discussion/Workshop Item — No Action Required The Board of Trustees will participate in a budget development workshop to review the foundational elements of the district's annual budget process. Administration will walk the Board through how revenues are determined, how payroll and staffing costs are developed, and how non-payroll expenditures are identified and prioritized across all funds. This session is intended to provide the Board with a working understanding of the budget development process, highlight the district's available resources and fiscal constraints, and gather Board input and priorities ahead of the formal proposed budget presentation. A proposed FY2026-2027 budget for all funds is anticipated to be presented for Board consideration at the June 29, 2026 regular Board meeting. No action will be taken at this workshop. Agenda Item Type: Non-Action Item

This motion is scored as RESTRAINS_GOVERNMENT (Impact Weight: 9.1/10). Under the Bastiat Liberty Watchdog Index, voting YES on measures that cap or reduce ad valorem tax burdens, expand taxpayer exemptions, retire debt early, enforce competitive bidding caps, or remove regulatory/zoning barriers to private property rights earns a positive Pro-Liberty score.