MOSES LAKE — The Moses Lake School District has approved a budget for the 2026-27 school year, using voter-approved levy dollars and related state assistance to restore programs, increase instructional time and fulfill commitments made to the community after passage of the district's 2025 educational programs and operations levy. 

The Moses Lake School Board unanimously adopted the budget Aug. 20 after a final workshop. The spending plan projects total general fund revenues of $157.9 million and expenditures of $163.1 million, with the difference covered by the district's existing fund balance. 

District Finance Director Ruby Perez said the biggest driver behind the budget increase is that 2026-27 marks the first full year of levy collection and associated Local Effort Assistance, or LEA, funding since the district's levy was restored. 

"This is a full levy year," Perez said. "When you collect levy dollars, you also collect LEA from the state. This year, now that we actually have levy dollars coming in, we get LEA, so we actually get to spend that money and do what we promised our community we would do." 

The district's general fund budget totals about $163.1 million, with nearly 80.3% dedicated to salaries and benefits and about 19.7% allocated to supplies, materials, services, travel and capital outlay. Certificated staff salaries account for $68.3 million, classified salaries $28.5 million and benefits $34.1 million. 

A central focus of the budget was funding the promises made to voters during the levy campaign, Perez said. 

"One of the things that we did first, we took out our flyer and our brochure for the levy, and we made sure that all the promises that we made to our community were funded first," she said. "Everything was done with levy promises first." 

The district plans to spend about $5.6 million on academic support and enrichment programs, exceeding the $4.5 million promised in levy materials. That spending includes 11 elementary music teachers, secondary elective and advanced course teachers, paraeducators, elementary library paraeducators, Boys & Girls Club after-school support and substitute employee benefits. Superintendent Carol Lewis said the district is spending levy funds "in exactly the same ways" promised to voters. 

"We are really taking to heart the fact that we promised the community exactly how we listed the dollars, and we're spending them in exactly the same ways," Lewis said. 

The budget also allocates approximately $2.74 million to athletics and student activities, $1.46 million for custodial and maintenance staffing, $1.49 million for operational supplies, $879,155 for school security and resource officers, and $824,413 for instructional technology support and equipment. 

Lewis highlighted several programs that were restored after previous budget reductions. 

"We've been able to increase our day custodial hours as well as a big increase in our night custodian time, so that our kids can arrive to clean refreshed buildings each and every day," Lewis said. 

The district also expects to receive about $7.65 million in Local Effort Assistance funding, which supplements levy collections. Those dollars will fund elementary physical education teachers, school health room paraeducators, front-office secretarial support, Communities In Schools services, athletic transportation, maintenance projects and technology upgrades. 

Enrollment remains a key financial assumption. The district budget is based on an estimate of 7,665 students, including Alternative Learning Experience programs, 255 fewer students than the prior year's annual average. 

Perez described the enrollment estimate as intentionally conservative after actual enrollment fell below projections last year. 

"I would much rather be more conservative and be more on the safe side," she said. "I'd rather play it safe. I don't want us to end up where we were years ago." 

District officials said they will closely monitor actual enrollment once school begins and adjust staffing and services if necessary. Perez said she would rather be under budget and have more students and state money come in than over budget and have to pay back funds to the state.  

Among the changes families are likely to notice most, district leaders cited the restoration of elementary library staffing, music and physical education programs, expanded athletics and activities and the return of 30 minutes of instructional time at elementary schools. 

"We were able to increase our instructional hours going into '26-27, which is something that we had been promising to the community for the last two years," Communications Director Ryan Shannon said. "I think that's going to be a huge benefit to our students and our staff." 

The budget presentation also showed the district expects to receive about $11 million in state Materials, Supplies and Operating Costs funding while budgeting nearly $15.9 million in related spending, leaving a gap of about $4.94 million. 

Perez said that difference reflects a broader challenge facing school districts across Washington. 

"They don't fully fund education," she said of state allocations. "Whatever we don't get from the state, we'll either get from local levy dollars or we'll get from federal grants." 

Despite lower enrollment projections and several unexpected expenses, including maintenance-of-effort requirements and other costs totaling more than $4.3 million, district officials project the general fund balance will improve over the next four years. The district forecasts its ending fund balance will rise from about $16.2 million in 2026-27 to nearly $19.6 million by 2030-31. 

Asked what gives her confidence in the district's long-term financial outlook, Perez pointed to more detailed forecasting and earlier budget planning. 

"Every year that goes by, we take a deeper dive into the expenditures, into what works, what doesn't work, what's needed, what's not really needed," she said. 

Looking ahead, Perez said state funding remains her biggest concern. 

"We can do the best we can to increase programs and entice students to come back," she said. "Whatever the state decides to do with funding, we basically just have to live with it." 

District leaders said the spending plan reflects both accountability to taxpayers and investments intended to improve student experiences. 

"The state adds the black and white, and the levy adds the color," Perez said. "It's just the things that make school better."