April Budget Adoption Preview: The Three Findings Your Board Needs
March 28, 2028
April is adoption month. But adoption is not automatic. Before you vote, your board needs three findings.
A finding is a formal determination based on evidence. It is not an opinion. It is a written conclusion the board states in open session.
Finding 1: Goal Alignment — does the budget fund every adopted goal at stated priority level?
Your board adopted goals in January. The goals have priority levels. Now check: does the budget allocate proportionally to priority?
The finding states: “This board finds that the proposed budget allocates resources in proportion to the priority levels adopted in the January 2028 goal-setting session.”
Or: “This board finds that the proposed budget does not fully align with adopted goal priorities. The administration has committed to correcting this before final adoption.”
Finding 2: Fiscal Guardrail Finding — is the budget within every named guardrail?
Standard guardrails to check:
- Recurring revenues cover recurring expenses
- Fund balance at or above board-adopted minimum
- Debt service coverage ratio within policy
The finding states: “This board finds that the proposed budget is within every adopted fiscal guardrail. The fund balance is at 18%, exceeding the 15% minimum.”
Or: “This board finds that the proposed budget violates Guardrail 3. The board directs the administration to identify corrections before final adoption.”
Finding 3: Community Alignment — does the budget reflect community input?
The finding states: “This board finds that the proposed budget reflects the community input gathered during the fall 2027 and February 2028 listening sessions.”
Or: “This board finds that the proposed budget does not directly reflect community input. The board acknowledges this gap and will address it in the June amendment cycle.”
The preparation timeline
The three findings don’t come together the night of the hearing. They come together over the three weeks before it.
2 weeks before adoption — Each committee drafts its finding. The goals committee or your board chair drafts the goal alignment finding. The finance committee drafts the fiscal guardrail finding. The board president or community engagement lead drafts the community alignment finding. Assign review to the full board via committee return.
10 days before adoption — The superintendent distributes the complete adoption packet: the final budget, the three draft findings, and the public hearing notice. Post the public hearing notice at least 10 days before adoption per open meetings law. This starts the board’s independent review period.
7 days before adoption — The board’s independent review period is open. This is not committee work. This is individual review — each member reads the packet, reviews the three draft findings, and develops questions for the superintendent. The board president meets with the superintendent and committee chairs to confirm the presentation flow and resolve any remaining finding-language questions before the hearing.
Adoption night — Five actions, detailed below.
The public hearing presentation structure
- Goals first — President opens by reading the five adopted goals
- Crosswalk — Superintendent presents the one-page crosswalk
- Progress Monitoring data — March PM data alongside budget allocations
- Board Q&A with superintendent — Board members ask clarifying questions before opening to the public
- Community questions — Directed questions about trade-offs, not “any questions?”
- Findings presented — Board presents each finding in turn
- Testimony and adoption
The full cycle timeline
| Month | Governance Action |
|---|---|
| January | Goal adoption, Progress Monitoring, Budget Direction |
| February | Crosswalk, methodology, timeline, community engagement |
| March | Alignment review, Q1 health check, hearing preparation |
| April | Findings, public hearing, adoption |
A board with all three findings at the April hearing has demonstrated that it governed the budget cycle. A board without findings has demonstrated that it received a budget and voted on it.
Your free CTA: Reply with keyword AdoptFindings and I will send you the April Budget Adoption Preview Kit — the three-finding template with precise language, the hearing presentation outline with timing, and the adoption motion script with finding recitation.
Your paid CTA: I offer a Pre-Adoption Audit Session — a single virtual session with your board president, finance committee chair, and superintendent to prepare the three findings, build the hearing presentation, and finalize the adoption motion.
This is the fourth piece in the March-April 2028 Budget Alignment + Public Hearing Prep arc, following the Public Hearing Preparation (March 21). Next week: Leading the Public Hearing — from budget presentation to community conversation.