So our compensated absences is considered non-voter approved debt cuz it's a liability based on the sick leave and vacation provided to the employees of Apple Valley Unified School District. The auditor calculated that debt at $69,554 in fiscal year 24. The auditor calculated that liability or that debt at $10,622,340 fiscal year 25, an increase of $10,552,796. Now keep in mind, not everybody takes all their sick leave or all their vacation all in one year. So, that is a liability in accounting, but not a liability on our financial statements. The next is the early retirement Senate. As of June 2024, our non-voter approved debt was $2,324,821. We had two payments left on the PARS that was issued Oh goodness, I'm sorry, spring of '21? 20 what? [clears throat] So, we still had two payments, July of '25 and July of '26. We did another PARS. And so, the early retirement incentive increased to 6.9 million in June of 2025, an increase of 4.6.
Group size exceptions expected to be needed in about six sections. Elementary language and learning disabled severe all four sections are full. Elementary language and learning disabled mild moderate. Elementary in-class resource and elementary resource room are almost full with only a handful of seats open across all grade levels. Middle school language and learning disabil disabled severe uh with ABA component is full. Clifton High School's impact program for students 18 to 21 requires a second teacher due to the number of students who need the program. CHS intellectual disability moderate self which is a self-contained class. There's only one spot open. CHS applied behavior analysis. We're required to add a third section for the current eighth graders rising to the high school. CHS resource room sciences, history, and Spanish are already full. Other special education updates, upcoming training on the special education Medicaid initiative for school nurses to increase allowable billing of services and increase the district's amount of Medicaid reimbursements.
That's one of my questions. And are we doing that across the board through Cyprus through through Cria? Um we we actually have already started. You were you yourself were at the the the um the area concert that we did for the choir programs and the band uh programs uh in Cypress Elementary which is one of the um one of the great programs that you know we have a great articulation sort of developed with them uh students to be able to see a pathway of like oh well this is what it's going to look like. uh we have worked with their uh with their music team in particular. Um but you know it's a every district kind of has a different priority and in some school some some of the elementary districts there are some schools that get some of their mu some of their schools get music and dance and some schools get visual art but sometimes they most of them they don't get both.
We made a payment, but then we incurred more PARS non-voter approved debt. The private placement debt that I mentioned or that Ms. Longshore mentioned earlier, the second COPS, was issued in December of '24, so that did not appear in June of '24, but it appeared in June of '25. That's 10 million. And last but not least, there's lease assets. Lease assets are made up of two categories, subscription-based IT arrangements or SBITAs per GASB 96, and right-to-use assets as defined in GASB 87. The SBITAs are agreements over 1 year in length for software, and the right-to-use assets are for agreements over 1 year for typically copiers, but could include other tangible assets where applicable, and the auditor calculated that lease debt at just over $1 million. Thank you. Yes, thank you. I appreciate it. >> in >> uh you know, if you don't take your sick leave uh this year and you choose to take it next year, it's going to show up.
Extraordinary aid application for additional state funding for special ed costs will be submitted in May. Karen Pon, Heather Karu, Caitlyn Labarbara, and Amy Ferranti of this department presented at a virtual New Jersey Department of Education conference last week on our district's implementation of the DOE autism quality indicators. Clifton High School's Project Unified Student Club presented their annual talent show last Friday on April 24th. The performance consisted of 25 fantastic acts plus a high energy finale that filled the room with joy and pride. A great time was had by all. Uh multilanguage learner updates access testing is is going on currently. Uh multilanguage numbers are at 1474 which is down 75 students since last year. But there continues to be a weekly trickle of students being tested for ESL. Uh, one family of three just registered this week, requiring both ESL and special education. While numbers are slowly trending down, the complexity of student needs is high.
Um Anaheim Elementary um has uh some wonderful music programs and has expanded visual art. Um and so we're going to we're actually we've had two meetings now with them to to to work on the beginnings of what that articulation process looks like. Um as well as some alignment of what our program offerings are entirely. U one of the things that um we're going to be launching in the fall is an extension of the mariachi program in Anaheim Elementary. >> And uh that's right. And so um and so we're going to we're going to be bringing that um onto uh into our district as well at the junior high level to to create some continuity there. >> Um I went to the theater and dance um show and saw how excited kids were um about dance and I know that we offer now uh dance as a PE.
Well, this the auditor calculates this based on the GASB accounting standards as if it it's simply put it if everybody took all their leave in one year, it'd be about a $10 million liability for us. But, that doesn't happen. It it's an accounting Yeah. calculation. It it is not expense or a liability on our financials. Thank you. You have explained it in great detail. Thanks a lot. >> Certainly. Yes, thank you. So, just to wrap it up, our non-voter approved debt stands at $43 million. Um we've made a habit of taking out loans. My recommendation at this point is to figure out how we can learn to live within our means as a district so that we can build our reserves and truly bring stability to AVUSD. Thank you. All right. How do you vote, Mrs. Longshore? Oh, definitely no. Mr. Raley? I. Mrs. Tucker?
On April 22nd, nearly 300 students showed their proficiency in English and another language, earning the seal of biiteracy. Uh, congratulations to Clifton High School students. 300. That's the most I think we've ever had in a year. Um, staffing and instructional budget. But I won't go through this too much because we already had it in part of our presentations, but just the highlights. Uh the comp the current proposed budget does not include new positions for Maple Valley Middle School. It's built on a 10% reduction across budgetary areas. Uh all three budget scenarios require the reduction of seven positions including uh central office admin uh positions, secretarial, social worker, bilingual ESL. 2% will require a reduction of 49 positions, many of which will be retirements, resignations, and other attrition. 4% would require a reduction of 25 positions, all of which would be covered by attrition, similar restructuring.
Uh we can get credit for PE simultaneously. So, are we doing are we doing anything at all to expand um our dance programs at our sites? >> We are actually it's we'll be we'll be expanding dance um we'll be expanding dance at two I know there's two sections that we're sort of already um looking at expanding next year. You know, it's a challenge to have a create just drop in a full-time dance teacher because oftentimes you'll have to build it at two campuses and then share a teacher and kind of do that. We are doing that in some campuses. Um but we have our eyes on one particular site right uh for next year to >> finally Mr. Shelki, I am looking forward to hearing more about this school to career thing because we're right in the middle of some major amusement parks and with the OC vibe coming up with the new concert hall.
No. Ms. Akpara? I. And Ms. Buchanan, I. Item 10, adopt resolution 2526-18 to authorize temporary borrowing between funds of the school district during the 2026-2027 fiscal year. I'll make the motion. I'll second. All right, and I already asked my questions on the wrong ones, so I'm good. Any other discussion? Um I do just have a little discussion. I know we passed this last year and then I brought it back um for us to reconsider. As a board, if we keep doing the same thing, we are going to keep staying in this broken space. Um I really urge us to carefully think before we hand over our fiscal duties. Again, if the board would recall in January, um I brought to the board the interfund borrowing report for the current year, which did illustrate $13 million of interfund borrowing from fund 13, from fund 25, from fund 40 into fund one because we were experiencing a cash shortage in fund one because of the federal government shutdown.
At 6%, there would still be a 13 position reduction, including seven positions being eliminated, which were listed above, and some reassignment of positions. Um, currently we need one behaviorist, two self-contained special education classes, two inclusion classes, and two resource room positions. Remaining six positions would not be filled in order to allow for emergent needs such as the already expected growth in special education. Um, that's pretty much it. Submitted uh 6:51 p.m.
And I'm I'm just really looking forward to how we can partner with even our JC's and provide that pipeline for our kids that don't necessarily want to go to college, but they want to find something in the arts and so forth. >> One of you'll be happy to know that one of those uh theme parks and their live entertainment division is one of the folks I was talking about earlier, but again, I won't tell you >> to my ears. Thank you. >> Thank you. Wonderful presentation. Um, I I you answered a couple of my questions already. Uh, I just wanted to say I'm really excited about the technical piece. I've been asking for that for a long time. So, I'm excited to hear about that. And we do have a small articulation with um Anaheim Elementary choir. We have a a choir teacher at Sycamore that has already gone into um Yeah.
Now, when the federal apportionments arrived to California and California distributed those federal apportionments, all of that cash borrowing was paid back to the other funds as the report illustrated during the January board meeting. Without this particular resolution, we would not be able to facilitate all internal borrowing for cash to cover expenses and payrolls. Um and then we you we you would be more likely forced to utilize a TRAN if we cannot borrow internally between our own funds. And I'd like to point out that getting board approval for those transfers is not saying we're not giving permission for that. It's saying that we would like to oversee it. Um we would like to provide some direction for it. Um so it Again, I'd like to emphasize it's not a bad thing um providing that oversight uh for this district. It's actually what we were elected to do.
Any questions? >> No questions. Thank you, Commissioner Paris. >> Sorry for the length. >> No worries. Uh it's all good. It's what we're here for. Uh Commissioner Buniaak with finance, please. >> Thank you, President Bassford. Uh finance committee convened on April 28, 2026. Those present were myself, Vice President Santiago, President Bassford, Mr. Jenger, Mr. Uchi, Miss Cusvich, and Mr. Doctor. Start time was 5:00 pm. End time was 5:30 p.m. Items of discussion was finance uh the 2627 budget discussion. The majority of the committee recommended a that a budget presentation reflecting a 6% tax leave levy increase will be presented at the public hearing on the final budget. The committee noted that the approval of the 6% tax levy increase would help provide financial stability for the district and support the continuation of educational program services and opportunities for students in the face of ongoing economic challenges.
and worked with Yes. and and done that work. So, looking forward to to more of that. We definitely would love to expand that work as well. >> And uh seniors raise your hands. Raise your hands. I want to know Oh, okay. I want to know uh what what field you want to go in, what you want to do um with your with your music. If you if you know, if you don't know, that's okay. Just really quickly, what are what are your plans? >> Public health. Okay. I love that. >> I'm sorry to hear that. >> Premed. Okay. >> My name is Theo and I'm going >> acoustic engineering. Yes. Psychology. >> Nice. Nice. Oh, yes. That's right. Okay. Do you happen to know what you what you want to do? You're a junior or or less. Do you happen to know? Not yet. It's okay.
Um I'd also like to ask, I know um according to the last report, it mentioned that we have $13 million currently in interfund borrowing that has yet to be paid back. I believe it said it has to be paid back by June 30th. >> All of our interfund borrowing in the current fiscal year has already been paid back. Okay, so >> For the item I brought in January to the board. Okay, so all interfund borrowing at this point has been paid back. Yes. Thank you so much. Um and um if we pass this as a board, we will have done exactly the same thing we did last year. Exactly the same. And from where I sit, it hasn't brought us anywhere good. And now's the time to think about doing something different. Is there any other discussion? Is there a limit to how much we can authorize for the district to do without coming to us for approval?
Does anyone have any questions? >> Seeing none, thank you commissioner Brunak. I'm going to ask for a motion to approve both the minutes, regular minutes uh for the regular meeting of um April 15th and the executive session meeting of April 15th. I'm going to pull in one motion. >> Motion to approve the minutes. >> Second. >> Um first by Commissioner Paris, second by Commissioner Brunac.
The world is your oyster. But it's really interesting that um you know, the arts are um here for all of our students. And it doesn't necessarily mean you're going to go into that field, but it's really an enhancer for any field that you want to go to. and and a lot of I heard a lot of you talk about confidence. So, bravo to you. We'll be seeing you in a couple of weeks. And then um on behalf of the board of trustees, we'd love to honor our youth arts council um and take a picture together and then provide some certificates. So, if you could all join us in the center, all the all the students that are involved in the youth arts council. >> Yeah, we have some that didn't speak, so they can come up too for the photo. That one spells. This is Brian.
I'm sorry, Ms. O'Farrell. I could not hear you. Oh, sorry about that. I was just looking because you you need to be running the district. We don't have to micromanage the district. Um but I'm just curious about is there if [clears throat] not to exceed. So, when it gets to where it's going to that hit that exceeding number that you can reach back out to the board. The challenge the problem I have with all of this conversation is that it we already struggling with having one meeting a month. Okay, or two meetings a month. And if we begin to micromanage this, we are asking to have meetings every time we need to transfer funds. So, that's where I'm struggling because the money doesn't it's not in my pocket, but I'm I've just want to be sure that it is something that we can manage and have some kind of a regular updates on where where you are on the movement and it's still a board oversight.
Any discussion on the minutes? >> Yep. >> Any corrections? >> Yep. >> Go ahead. >> Just uh I know it's it goes quick, so just so I don't get in trouble with my wife. I didn't congratulate myself for the birth of my own grandchild. All right, let's just get that clear. Just change that to Mr. Santiago and not Mr. Ciano. Thank you very much. >> Any other discussion? >> Good catch. Uh, Commissioner Ciano. >> All right, roll call, please. >> M. Mr. Brunzak, >> yes. >> Miss Eric Barnes, >> yes. >> Mr. Paris, yes. >> Mr. Ragsdale, yes. >> Mr. Ciano, >> yes. Miss Suarez. >> Yes. >> Vice President Santiago. >> Yes. >> President Bassford. >> Yes. With the uh with the change. Thank you. >> That leads us to the superintendent report. Are you ready, >> Mrs. Bassford? Um in lie of the budget discussion tonight.