WUSD Budget Updates & Engagement
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Washington Unified School District (WUSD) is committed to transparent, responsible financial stewardship and clear communication with our students, employees, families, and community.
Following the completion of negotiations in Spring 2026 and the District’s investment in competitive salaries and benefits for educators and staff, WUSD is preparing to make targeted budget adjustments and programmatic reductions over the next several years.
This page brings together the information our community needs to understand WUSD’s financial position, budget-development process, Board actions, and opportunities to stay engaged. It will be updated regularly as new information becomes available.
Budget Updates
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Budget Updates
9/4/2026: WUSD 2026-27 Budget Update
WUSD 2026-27 Budget Update
Dear WUSD Community,
Washington Unified School District (WUSD) is committed to being open and transparent about our financial outlook and the steps we are taking to protect the District’s long-term ability to serve students. Additionally, our responsibility is to honor the investment in our employees while making financially sustainable decisions that protect the District’s long-term ability to serve all students. As such, we will provide ongoing information about WUSD’s finances, the factors shaping our decisions, and opportunities for our community to stay informed and engaged.
Our Financial Snapshot
Simply, we are spending more money than we receive. As of June 2026, to restore financial stability, the District must reduce ongoing expenses by approximately $9.25 million over the next three years.
Our Core Challenges
Two significant factors are affecting the District’s budget:
Enrollment: District enrollment is declining. Because California school funding is driven largely by student attendance, declining enrollment will reduce the amount of money the District receives.
Employee Costs: Salaries and benefits are rising and represent the largest percentage of the District’s total budget. Therefore, employee costs will need to be carefully reviewed while maintaining a focus on student needs and essential services.
Budget Stabilization Reserves
In 2025, the District created a Budget Stabilization Reserve for situations like this. This "reserve" is essentially the District’s savings account for emergencies and unexpected costs. However, this money cannot permanently support ongoing expenses because once the Budget Stabilization Reserve is spent, it will be gone.
The Roadmap Forward
The District has already begun reviewing expenses, such as looking at vendor contracts to reduce non-essential costs.
The District’s Budget Advisory Committee, which includes parents, employees, students, union leaders, and other community partners, is also reviewing information and preparing recommended budget priorities for the Board of Trustees' consideration.
As this work continues, decisions will be guided by their impact on students, equity, educational excellence, and classroom instruction. We recognize that the choices ahead will not be easy. By addressing the District’s financial challenges thoughtfully and transparently, we can build a sustainable budget that supports students now and into the future.
Thank you for your partnership, and be sure to check our new Budget and Engagement webpage for budget-related information and resources.
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Monthly Budget Updates
Budget Presentations
June 25, 2026 Regular School Board Meeting - The Board approved the 2026-2027 Adopted Budget.
June 11, 2026 Regular School Board Meeting - The Board held a public hearing on the WUSD 2026-2027 Adopted Budget, providing an opportunity to review the District’s proposed financial plan for the coming school year.
Financial Reports
District Demographics & Enrollment
On August 22, 2024, the Board of Trustees approved a contract with SchoolWorks, Inc. to conduct a demographic, enrollment, and school boundary study.
Key components of the report include:
- The district may experience stable enrollment without significant fluctuations over the next six years, with a projected enrollment of 7,367 students in the 2030-2031 school year.
- Future impacts from new housing developments within the district boundary may generate an additional 119 students for the 2025-2026 school year and 502 students over the next six years.
- Based on the number of classrooms across all schools, the district has a total capacity of 10,928 students and uses 76.6% of elementary school classrooms and 86.9% of high school classrooms.
District Debt
Non-Voter-Approved Debt is a type of municipal debt issued without the approval of taxpayers. It is guaranteed directly against the issuer’s general fund revenues.School districts use this debt as an alternative to general obligation bonds to fund capital facility projects and/or the acquisition of property.
General Obligation (GO) Bonds provide a way for districts to raise money for projects. GO Bonds are approved by the voters and repaid by property taxpayers.
Frequently Asked Questions
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Frequently Asked Questions
What are "Unaudited Actuals"?
Unaudited Actuals are the District's preliminary financial reports that show revenues, expenditures, and fund balances at the close of the financialyear (June 30). These reports are prepared by District staff using the District's internal financial records and are submitted to the County Office of Education and the State by September 15 each year.
What is an "Audit"?
An audit is an official independent examination of the District's financial statements conducted by an independent external certified public accounting (CPA) firm. The purpose of the audit is to ensure that the District reports its finances accurately, uses public funds appropriately, complies with state and federal laws, and maintains strong financial controls. The audit is completed within a few months after the Unaudited report is presented to the Board, typically by December 15.
What is the difference between Unaudited Actuals and the Audit Report?
The Unaudited Actuals is the final, year-end financial report of a school district as of June 30. The report is titled "Unaudited" because the auditors have not yet conducted the audit.
The Audit Report is the District’s official final financial report, confirmed by independent auditors following a detailed review of financial records, procedures, and legal compliance.
Why might the numbers change between Unaudited Actuals and the Audit?
Auditors may determine thatadjustments needed for reasons such as
- Corrections to accounting classifications or coding errors
- Adjustments to ensure revenues and expenses are recorded in the correct year
- Identification of transactions that were not recorded by June 30
- Compliance adjustments required by accounting standards
These adjustments are normal and expected as part of the audit process.
Which report is more accurate?
The Audit Report is the final, verified financial report and is considered the most accurate representation of the District's financial position. The Unaudited Actuals are preliminary and subject to change based on the auditors' adjustments.
Are both reports public?
Yes. Both the Unaudited Actuals and the final Audit Report are presented to the Board of Trustees in public meetings and are available on the WUSD Budget and Financials webpage.
When are these reports available?
Unaudited Actuals: Submitted to the County Office of Education and State by September 15 and presented to the Board in a public meeting shortly after.
Audit Report: Completed by December 15 and presented to the Board by January 31 15 each year.
Why does this matter for negotiations?
During collective bargaining, accurate financial information is critical to determining the District's ability to fund salary and benefit increases. The District uses the most current and accurate financial data available, including audited financial statements, to ensure that any agreements reached are fiscally sustainable and do not jeopardize the District's financial health.
Where can I find WUSD's financial reports?
Visit the WUSD Budget and Financials webpage.
