001yeah good evening we're going to call this meeting to order at 5 0 1 p.m today is june 16 2026 it's the escondido union high school district board of education special board meeting and we will establish a quorum board member weller board member vincent here board member williams present and myself board member knight is here. Board Member Dern will be joining us virtually or will not. Will be absent tonight. Will be absent for tonight's meeting. Okay. So as a meeting announcement, this meeting is being webcast live and recorded and the recording or webcast may capture images and sounds of those attending the meeting. and i will identify our closed session items this evening so um we have items one through six on uh closed session agenda and do we have any public comments on closed
002session items okay hearing no public comments on our closed session items we will adjourn to closed session and return here at 6 p.m for the regular meeting okay good evening we are going to call this meeting um back to order reconvene the special board meeting at 6 02 p.m and um we established a quorum at the beginning prior to closed session um so at this time we will extend the welcome the mission and vision And if I remember, Williams would kindly read the mission and vision for us this evening on the paper. Oh, thank you. Don't. Our mission, empowering every student to graduate prepared for college, career and life through excellence in learning. And our vision is that we relentlessly pursue with optimism, equitable support for all students to navigate a changing world by providing
003rigorous and relevant learning experiences that strengthen their capacity as open-minded and invested collaborators, effective and thoughtful communicators, resourceful and creative problem solvers, curious and analytical critical thinkers, and informed and compassionate community members. Thank you very much. And you are also leading us in the Pledge of Allegiance. Thank you. I'll stand. Ready, begin. I pledge allegiance to the flag of the United States of America, the republic for which it is one nation, with God, indivisible, with liberty, and with justice for all. Okay, thank you. And there was no action taken in closed session, so we do not have a report out on any action. Bringing us to item five, which is the approval of the board meeting minutes from May 12th, 2026. I have a motion to approve those. I'll move to approve. Second. Okay. I
004think Bob beat you. Okay, we got a motion and a second. All those in favor? Aye. And item six is to approve tonight's agenda with any additions, deletions, or corrections, which are none. Okay, so it would be approval of tonight's agenda as posted. Do I have a motion for? Motion to approve. I'll second. Okay, we have a motion and a second. All those in favor? Aye. Thank you. That brings us to item seven, which is our local control accountability plan presentation and discussion. And I will turn that over to Dr. Casas. Thank you. Check, check, check. Okay. Thank you, President Knight, Superintendent Peterson, members of cabinet and school board members and community members that are here today, present or virtually at home. Purpose of today's presentation is to provide a stakeholder engagement process summary. and
005then also give a summary of the actions and services that are recommended by our Educational Partner Committee and that's been publicly posted on our website, the draft of our LCAP for quite some time. And with me today, joining me in the presentation is Dr. Adriana Leper-Ramirez who will be joining us halfway and she'll break down a summary of each goal and the associated actions and services with each goal. Go back. okay so we'll go ahead and begin here uh and we'll actually start with number four our first educational partner committee was in november 2025 where we shared with our educational partners the purpose of lcap But it's intended to do, and just as a reminder, our LCAP funds are supposed to improve the student achievement directly and specifically of our unduplicated students, which are foster
006homeless youth, English learners, and socioeconomically disadvantaged students. Because our proportion is so high at 82%, other students can benefit from said actions and services as well. So in November 2025, we brought together educational partners, which were representatives from every school site, parents, staff members, administrators, teachers, counselors, community members from each school site. That first meeting happened November 2025. We had four of those meetings. Most recent one was in April 2026. Go back up to number one. In January, we provided the board an LCAP metrics board presentation which consisted of our achievement results from the previous school year reason why it happens in January it's because typically the results are authenticated by the California State Department of Education in December of the previous year with the publication of the dashboard we hear that's supposed to happen
007sooner this year we'll see and then we provided in February a mid-year report on our current 2526 LCAP goals and metrics so we provided that in writing in February 2026 and then February through March in array of engagement forums we had five school site staff forums those are facilitated by our school principals Five school site parent LCAP forums usually in the evening facilitated by site administration We have five student LCAP forums that were facilitated by our school board members And we had four thousand three hundred fifty four survey participants And we had a LCAP board workshop in May 2026 where you had an opportunity to look at the survey responses and the feedback from all the forums. In total, happy to report 20 in-person LCAP engagements, which is pretty unique for districts that are of
008our size. Typically, districts just send out a survey and they call it a day. Moving on. number nine there was a draft of the LCAP written after going through all the forums and the feedback through that whole month of April to mid-may we posted a draft of the website in May 15th and May 4th we submitted a draft of the LCAP to the County Office of Education which gives us feedback they gave us very minimal feedback on May 19th and this leads us to our board presentation in public hearing today and we have one more engagement with the LCAP when the board takes action next Tuesday June 23rd since we've posted the LCAP publicly on our website we till this day have zero emails no feedback and I'll keep going Before I provide an overview
009of LCAP goals, I want to remind the public and the board of Ed Code 52060D, also Ed Code 47605. A summary of those Ed Code policies are our LCAP is a representation of the feedback of all stakeholders, not the feedback of one student, one parent, one teacher, or one staff member, rather. A synthesis or common themes of actions and services that stakeholders feel will improve student achievement of our unduplicated students is data-driven and research-based. Our LCAP goals. Number one is to improve academic achievement. Everything that's measured publicly through the dashboard, things like the graduation rate, A through G completion rate. performance on AP tests and for us local indicators as well like our grades for example okay number two is improve instruction and leadership or coaching on instruction so improve teaching and learning so that
010students can perform better academically number three provides student support to students so that they can perform better academically if they don't have laptop provide them a laptop if they need more tutoring provide more tutoring If they need access to aids or tutors or bilingual instructional aids, we provide that in goal three. Number four, engage parents. Have connections and community forums at the site levels of educating parents and collaborating with parents so that they have all the tools they need so that our students can improve academically. And number five, safe and respectful environments. We always say this, and it's true. If students don't feel safe, they can't learn. So what resources and actions can we provide the school sites and support so that students and staff feel safe so that teaching and learning can happen? So
011you can think of goals two to five exist to support goal number one. Always like a two second delay here. Thank you. Okay, next graphic here. Just a breakdown of our demographics and the reason why we always highlight this is just to remind each other of our unduplicated population and that is our socioeconomic disadvantaged students is at almost 82%. Do you see that in the bottom left? Our foster home youth combined is about 2.8, and our English learners represent 23.1% of our student population. Roughly 82% of our students are unduplicated. Dr. Costas? Yes. Good question. So what percentage would it, if it drops? Are we not receiving extra funds for unduplicated students? I believe that's in the mid 60s, Amanda, 65? No, am I making that up? Over 50% you get supplemental and you get
012concentration funds for all unduplicated students. So that extra extra would be every unduplicated student over 50%. And if we lost that, like how much money would that like plus or minus 5 million? You know what I mean? It's like, I'm just kind of curious what ballpark. Right now we receive about 12 and a half million dollars in supplemental and 13 million in concentration. Wow. So 25 million. It's total, total LCAP. Right. And so potentially if for some reason we got reclassified below 50%, we could be losing upwards of $25 million. we would about the 12.5 still a lot of money yeah thank you as amanda mentioned uh the supplemental plus the concentration represents our total lcap funding which is 25 million 865 350. um that is 650 000 less than last year and that is
013directly tied to a decrease in anticipated enrollment However, that $650,000 less that we're receiving is only about 2.5% of our total LCAP funds. And what you'll see reflected in our recommended actions and services, that all services are either maintained, slightly reduced, or shifted in funding. Happy to report that nothing completely went away. So if we offered four sections of something, now maybe it's three, right? If we offered... 5,000 hours of tutoring tutoring is a bad example because that actually maintained an increase in math but if we had other services nothing nothing went away everything was either maintained reduced or shifted in funding so that is good news and we were able to do that with the feedback of our educational partners and with the creativity of dr. Leper Ramirez and i'm going to shift it
014over to her she's going to guide us through a summary of all the actions and services by goal yes i just have one quick question so when i look at the foster youth and the homeless is that pretty consistent year to year yes if i change it does yeah okay pretty consistent around there yeah and um Do we ever do like ethnicity of the homeless? How many of each individuals? Yes, we have that broken down. We can provide that as well. Yeah, I'd like to see that. I'm very curious. Thank you so much. Of course. Good evening. Thank you so much for having me. We're excited to present next year's LCAP and go over the different actions and services that we have planned throughout our document. This year, we did get your LCAP. Binded and
015you have all of it separated by goal if you want to follow along. Very well done. Thank you. I do have to give credit to my administrative assistant, Shanice, who came up with this setup. I thought it was a little nicer, a little easier for us to follow along. Your first page does have the LCAP acronyms. So if that's something that you want to reference, either as you read. Or follow along in the presentation. So in goal one, we are anticipating about a $7.7 million expenditure. Again, here is where we're focusing on our academic achievement. So we have our diagnostics. We have our bilingual instructional assistants, our ELD cluster classes, and our one-to-one laptops, which we purchase for every new freshman class. Goal two. We are looking at about $5.9 million. Again, this is focusing
016on effective instruction and leadership. So the focus really is on providing exceptional support to our teachers so that they could provide better instruction for our students, if you will, or supported instruction for our students. So we do have our recruit and retain high-quality teachers in this area. Some of our professional learning lives here, our content specialist, and site TOSAs. happy to answer any questions about gold tooth actually since you offered questions just long term on back on one just real quick is there any background research being done on moving kids off of laptops because like we're finding i'm doing a lot of reading that says that laptops have not necessarily the tech has not necessarily helped So it might be outside the constraints of this discussion tonight, but it's something that I know is really
017being presented. There are unified school districts and elementary districts that are currently trying to pass policies that restrict or constrain the ability of young learners to use devices. We haven't really seen that at the high school level. And a lot of that has to do with some of our students, as we know, sometimes go directly in the workforce and the workforce doesn't have any computers. Probably pretty rare. And so for that reason, we haven't really engaged in it. But certainly I can tell you we are hearing from our teachers and educators that it's something they're worried about, too, as well. And certainly with the increased use of AI and plagiarism and worried about students not doing the cognitive load instead of shifting it to AI. But it's a conversation we're anticipating. So yeah, it's the
018reverse. Thank you. It's actually the reverse Flanagan effect where IQ drops because of overuse. Good point, Bob. A quick follow up question. Both of these slides here, and I'm sure the other ones as well, probably say current and ongoing actions and services. Are there any new actions and services? No, we didn't add. We did not add any new actions and services. I do have a question going back to goal one, though, because. That was one of the areas where we declined to read. I do. I know I want to call it out, but I do want to address that. There was an area that we declined to read the English language progress indicator declined to read. And so while we didn't do anything new, can we can you help us understand where we put some
019maybe more targeted? Targeted ports. so that we can get out of that red category yeah it was the amount of students that showed progress in level i believe but our el reclassification rate actually went up and right now we just got reports that our initial reports that are eight percent um which our current goal was to just reclassify four percent and so we've already doubled that uh but to answer your question we're currently working with our sites in particular how to support our l tells and really working on multi-layer professional learning project where we provide district-wide professional learning and pulling out English teachers. And we also provide coaching support at the site level, but we're currently engaged with us on that as well to provide an MOU, but yes. Is there we could do on
020the student side of it? I understand the professional development side, but perhaps. because it's a test they have to take to pass that test and while I recognize we can't super incentivize students to perform well on the test to the extent possible that we can work with students for this so that understand how significant this would be for themselves to do well on this test and to achieve that. certification. It's sort of an interesting economy conundrum for our district because in our CASP ELA literacy we do really well. However, we do have a significant population of our students that haven't done well in the ELPAC and some LTELs that are in AP and in English honors classes that I frankly do have the capacity to pass right away. Dr. Ramirez oversees our bilingual assessment technicians,
021our BATs. So I'll let you speak to a little bit more what they're doing in terms of promotion of the ELPAC and how they do before and after and how can you celebrate, but pitch it to you. Can I, President Knight, quick question. You were at the California School dashboard. Is that where you got the drop to red for people listening or wanting to? I was just looking on the, we call it out. We do call it, third paragraph on there. We do call out that it went to red and it's specifically. Okay, thank you. Bob, it is on the dashboard. So we do have our BATS working closely with our site administrators to make sure that we are creating early interventions and working with the students and motivating students ahead of time, ahead of
022the ELPAC. The ELPAC starts in February, so we do have our early reclassification notifications at the first semester for students who tested at the end of the previous year. We hadn't gotten their scores yet, and so the students that will be testing, there are rallies and pullouts and things of that nature to get the students excited about testing and really to go over the fundamentals of testing. We do have different accommodations in place for students to make sure that they understand the structure of the exam and that they're allowed the opportunity to listen to different pieces of the exam again if they need clarity. and for the students that do redesignate we do have an end of the year celebration where the parents come in and their certificates and so our sites really do a
023nice job at celebrating our students who do reclassify um is there any stigma around this like the test in and of itself or any Like if they get pulled out for that, I mean, just just being like quite frank about it, is there any stigma around it for the on the kids side? We do have a large population of students, so it is a very large group. I don't necessarily think that there's a stigma per se, but I do think that the kids have been testing for so long, specifically our LTELs, that they're just not really interested in testing. And so, as Dr. Casas mentioned, we do have a lot of our students in AP courses or in honors courses, so they have the ability. And so we believe that there may be a large
024portion of our students who maybe just aren't giving. enough attention to the exam. So we did see this year that the students were taking the exam far more seriously and taking longer to complete the test. And so we're hoping that we'll see the efforts pay off coming into our reclassification. The red was from last year. right well like basically the the what we were great at what what we're seeing here that we were in the red that was all from last year but what you've seen this what we just completed this school year there's going to be a lot more progress so we will probably be out of that but that's that's what we're anticipating yes thank you sorry if i didn't make that clear okay we were on goal three Goal three, our support
025to students. Again, we are estimating a $9.3 million expenditure. This is where a lot of our major programs live, like middle college, summer school, campus online, a lot of our credit recovery or credit acceleration live. We have our CalSAFE, again, the program that provides support to our teen moms and their babies and families. So again, this is we're looking at 9.5. I mean, sorry, 9.3 million. Questions on goal three? Goal four is engaged parents. Here we're really focusing on bringing our parents onto campus. Building a connection with our families so that they feel comfortable being a part of the school community and supporting their students. We do offer after school workshops and things of that nature. Our parent liaisons live in this goal and they do a really nice job at creating workshops based on
026parent need and parent understanding for however it is that they need to support their students, whether it's FAFSA or college applications. utilizing our student information system. So they put together really nice workshops to support our parents in navigating our schools. And we are looking at about 573,000. And then finally goal five, our safe and respectful environments. We're looking at about 2.2 million and this is where our alternatives to suspensions live, our attendance outreach. Sorry. Our MTSS lives here. SOS pad reset. So I'm happy to answer any questions about goal five. How long have we had these? I recognize the goals and we've kept them fairly consistent over the years. How long have we had these goals, specific goals in place? It'll be five years. They've all been post-COVID. How significant was the change at COVID
027time? The reporting that the state required changed significantly during COVID. So, I mean, I've had to quantify it 35% different, if that's significant, but 35. But from a high-level standpoint, so we got our top goals, those high-level categories, shall we say, they changed, you know, ballpark 35% or so. And remember, each goal has like, I don't know how many sub goals you have to report. Yeah. And then the reason I ask, right, is because, you know, when we have all of the various presentations from each of the different schools, right, they all have their key mottos or their key phrases that they tend to... focus on, right? And in a sense, we have our own from a district standpoint with a mission and vision and kind of informally we have these items as well, right?
028And so it does kind of make me think, well, you know, should they be aligned here somewhere if these goals are staying somewhat consistent? Yeah, I mean, they... That's somewhat they have to be aligned legally and that's why the SIP subs are there and also whatever they're doing at the site we make sure is aligned whether they use different vernacular leader that's like public facing. I mean that might be. for them to make it simpler, but it is aligned. It has to be. I'll just also add that internally, we do our end-of-year calculations, and we have internally calculated that our math scores are up by close to 3.5%. Our ELA scores are up to 5%. Our science scores are up to 2.6% increase. So we are seeing evidence of are actions and services having the
029desired impact that's also the reason why there are no new actions and services um the lcap process itself and the audits that we get from the county they actually push hard like if an action and service is not having the desired impact You need to let it go or change it significantly. On the other hand, if it is having a desired impact, then you should keep going and iterating as needed. So we are very encouraged by our results and also attendance went up by 1%. All of that information is still embargoed. It's not official from the state. When we do our internal calculations, we're usually within 0.1% historically of. what the state actually releases so we feel very good very good about that you might have asked a question can you talk to the other
030slide i'm just trying to educate myself uh what's raptor service just out of curiosity oh the raptor service is a device that the sites have where parents can check in as they're coming in to see their families or their students they run their id and that'll bring up any is it Right. Prior arrests are tied to Megan's law. It's our visitor manager. Is that for every site has that? Yes. Okay. You're in the system, Dr. Vincent. I know because they already. They've scanned you a few times. Yeah. They actually asked for my driver's license and they put it in. They print out a badge for me. That's the Raptor. That's Raptor. It's pretty cool. I like that. And I did want to highlight that in the goal analysis, we do have a section that outlines
031the effectiveness of our goals and our actions in our services, and it outlines the effectiveness of each of our actions and the services that are available within that goal. So if you want to... Where is that? That's in the goal analysis section right after you get to the metrics. So sorry, I was looking at a different section here. So are we talking about within each chapter? Every section, every goal has the same layout. Got it. Right, so you'll see the explanation as to why we developed the goal, and then you'll see how we measure. And then after our metrics, you'll see a goal analysis. And within these sections, it will tell you, it'll explain how effective our actions and services were and how we identify that. The prompt is a description of the effectiveness or
032ineffectiveness of the specific actions to date in making progress towards the goal. And so we break that down by action and service along with relevant data. Since the pages are numbered. For section one, is there a page number that I could go right to that? Let me get there. So we get through our metrics. There's a lot of metrics. You could find that. Right. Let's see if I did it. On page 31. Oh, 32. I was close. Okay. Page 32, you'll see the description of the effectiveness or ineffectiveness of the specific actions to date and making progress towards our goal. Okay. Thank you so much. That's me. Thank you so much for having me. Thank you. Thank you, as always. Okay, so from a presentation standpoint, that concludes the presentation. This is also the meeting
033where we hold our public hearing for this, for our LCAP, which, well, that is item eight. It's a public hearing to receive comments from the public. hearing to receive comments from the public regarding the local control accountability plan education code section 52062 b i states that the school district governing board shall hold a public hearing to solicit the recommendations and comments of members of the public regarding the specific actions and expenditures proposed to be included in the local control and accountability plan lcap A public hearing on the LCAP shall be held at the same meeting as the public hearing on the budget for the subsequent year, which is required by Education Code section 42127A1. The LCAP is attached and available here for public inspection and printed copies are also available at the district office. And
034we do know that there was a lot of community input and feedback that guided the LCAP. So while we don't have a huge turnout this evening to provide public comment, I would like to acknowledge. All of the input that was received and all those that provided input along the way from parents, teachers, students, community members in whatever fashion they participated, but just really want to thank everyone that did provide their input. And just as. note perhaps we do invite parents I know it's summertime but anyone who has participated a long way if they ever did want to come to the meeting and provide any comment to the board that's always welcomed but I will begin the public hearing open it at 6 36 p.m and did we have any speaker slips or public comment for
035this none received online okay so We will end this public hearing at 636 and 30 seconds. And again, thank you to all those involved in this preparation process. The board will bring this item back. It will come back before the board at next week's meeting for adoption. And there could be discussion next week, but most likely. Most likely not, but I would say if there's anything that comes up between now and next week to bring that to staff or any questions next week, but next week is intended to adopt both the LCAP and the budget in next week's meeting. So in follow-up to the LCAP presentation and public hearing is the 2026-2027 budget presentation. So I'll turn this over to Ms. Phillips. Thank you. There we go. Good evening President Knight, board members, staff, community
036members. Tonight as you mentioned we are going to be presenting the 26-27 proposed budget and as part of our adoption process for the second half to inform the budget and how we create our assumptions. Next step is where we are tonight. you have the public hearing you have the presentations on LCAP and the budget next week hopefully we'll approve both the LCAP and the budget and then we'll meet our June 30th deadline this is the same deadline the state has so it's a little cart before the horse since our budget really is derived from the state budget then the final part is we'll be returning to the board in September with our unaudited actuals for the current year 25-26 and any updates to the fund balance Worked so well on the first slide. So now
037that we have bearings on the process, I'll cover just a few of the state major impacts that we'll get into a little more deeply later on and how they impact us financially. But the big topic that seems to be all over, at least the news for school districts, is the under-appropriation or withholding funds from Prop 98. That's still in the governor's proposal. The legislature has also proposed. um the super cola we've agreed on or they have all proposed various versions so they can agree on the number but there's a little variation and i think the assembly's proposal and how it might how other colas might work um why is it why super cola oh it's really cool and all but it's super because it's higher than the statutory 2.87 percent So some years they call
038it a super COLA. Some years they augment based funding. It's the terminology that they're using this year is a super COLA. I think we had one in 2021 was maybe the last time the governor used the term super. By the way, it changes based on various economic indicators, right? The statutory color for 26-27 is set. It's 2.87%. We actually know that number now. So he's adding about 1.44% above into the LCFF formula. He's tied that a little bit to that yellow box there, the paid pregnancy disability leave. So that's part of the money he's saying that we should be using to fund that mandate. Which is a little new for cola. Usually cola doesn't come with drinks. You just don't want diet cola. Sounds super to me. Thank you, Christy. Diet cola would be less,
039I guess, than statutory. Less, yeah. that's an that's no bueno um so we'll talk about the discretionary block grant that's also in all three governing bodies budgets um again they range in the funds that they actually want to allocate and a little bit on the funding mechanisms um i think it's the assembly that actually wants to distribute it based on unduplicated and add it to the lcap addendum i think Then we have the Learning Recovery Block Grant that's supposed to be fully restored next year, as well as an increase in special ed funding. And then I hit on the last one a little bit. That was kind of a surprise in the May revise that wasn't in the governor's budget and really wasn't on anybody's radar. It's 14 weeks of paid pregnancy disability leave for
040all school district employees. So on to the assumptions. We've talked about the larger scale. Now we'll zoom in on our own budget and all the assumptions for all three years. First is our enrollment. So based on all the data we have from our feeders, our demographer report, history, we're continuing to predict declining enrollment over the next three years. What you see represented here is about 150 student decline per year. That is low compared to our actual decline annually over the last four years. Historically, we've been pretty close in the base year when we get our official CALPADS report, which is based on an October enrollment. But due to the nature of compounding in the LCFF calculator and the MYP, we believe it's better to be a little more optimistic with this figure rather than pessimistic.
041Our funded ADA is based on the three prior year average, so 26-27 number will remain pretty much the same. It could be impacted in a positive way, though, due to attendance recovery. We're working right now to submit what's called a corrected P2, which is due no later than July 15th. This is the first year attendance recovery has really come into play, so we're working with SVCOE Synergy, which is our student information system, to get all that data uploaded. specific to attendance recovery. New reports, new ways to upload, but hopefully we'll get it all resolved before the deadline. And then the two years out reflects us budgeting actually at 91.75%. And those years obviously could change. Because we did see growth, about 92.5% was our 25-26 attendance. That's why we've actually increased it from our usual
04291. If we continue to see that growth over the year, we'll update it as we see continued growth. We just want a little more data to support. higher percentage than what we're doing right now. And Amanda, you said we're dropping, at least you're projecting a dropping of 150 students per year. You said that's less than what we have been dropping. On average, how many students per year have been dropping? 250, 280 would be the average. It's gone over 300. Some years it's just over two. Amanda, I just got a quick question. Getting back to the Prop 98 budget, my understanding is there's talk of diluting that with pre-kindergarten. How is that going to impact? Yeah. Overall budget now. So they're talking about incorporating preschool essentially into Prop 98, which is a whole new crop of
043kids being funded with the same pot of money. Usually when they do that, when they added TK, they'll do what's called re-benching. So that first year, you may not see a loss because they'll re-bench the whole formula. But in the out years, the thought process is... that population will continue to grow and there'll be no there'll be no re-benching in the future so you'll have a bigger pile of kids the same pot of money as if as if those preschoolers were funded outside of prop 98 so that's that's the concept that there probably will be re-benching in the first year but in the out years we'll just have more kids same pile of money that's not healthy but anyhow that's what a lot of critics say yeah you are right yeah thank you i appreciate
044that no problem so the preschools are probably happy about it um our unduplicated percentage we have ranging from 81.64 to 81.02 this is based on a three-year average that includes the current year which means that once we certify our enrollment for that year um in the demographics um for 26-27 that number could change and that would apply to that particular year so ada is three prior years L-CAP or unduplicated, it includes that current year. So it's kind of a rolling three-year average so that they could see changes up or down in their funding in that fiscal year that we certify our kids. We've kept our number that gets rolled into it about 81%. Last year was the first year, I think since 22, 23, that we didn't see an unduplicated percentage over 82%. So we
045think that we may be seeing a little flattening out that unduplicated. So we're going to keep that percentage a little bit less than maybe we've historically seen just so that maybe the only change they see is positive. The COLA listed here are the numbers from the May revise. There is a little asterisk right there, that 4.31. There's that super COLA. And then statutory, as I said, is 2.87. He's added 1.44%. We still don't have a final budget, so still being negotiated. We'll see. And then lastly, you see our PRRS and STRS, our two retirement programs for classified and certificated staff. Those rates come directly from their boards, their own actuarial processes. So as soon as they put those numbers out, we take them. The projection for the next three years for the unrestricted general fund,
046we'll start... going through all the categories we have the beginning balance revenues expenditures transfers all the fun stuff for revenue you can see over the next three years we are decreasing slightly each year about 200 300 000 this is directly tied to decrease funding in lcap or lcff sorry not just okay um so that is just how the calculator works we plug in how many kiddos we expect to see and that is directly tied to the revenue you see Amanda, real quick. So I see the slide and then I have the budget here because I was like, really, it only took me three years to understand it. So thanks for your patience. Where would I find? So I see total revenues here. Okay. Got it. We're good now. Okay. So total expenditures go up about
047four or 500,000 a year. Those are almost entirely tied to increase in salary and benefits. Transfers in those are increasing from year to year more than they have in our recent history. Post pandemic, we've only been transferring in funds from fund 40 to support Del Lago's iPads and then for our district tech budget to support replacement devices and additional software, cybersecurity and things that we've added over the years. This transfer, you'll see, obviously it's 1.7, goes to 2.5 and 3.3. That includes transfers in from Fund 67 in addition to the $615,000 or so from Fund 40. Essentially, if we didn't include these increased transfers, we wouldn't meet that 5% reserve in the third year. It's essentially propping up the general fund. Those transfers then are coming from restricted funds? they're coming fund 40 is essentially
048for capital um technology computers those types of things and then fund 67 is a self-insurance fund so we can transfer in uh to cover essentially costs that are supported by legitimate insurance related reimbursement rate adjustments anything that's related to that we can transfer in for those purposes essentially it's supplanting so it gives us frees up the money we're actually paying those costs with so that there's more money in the fund to meet the fund about meet the reserve in the third year but how how large are those funds There is a short term. They don't have long runways. So when we've had these transfers in historically in the past, we've actually really haven't had to make the transfer from Fund 67. So in the multi-year projection, we need it to prop it up by the
049time we close out. We haven't necessarily needed to actually make the real transfer. Think of it more of as a paper transfer. It doesn't actually happen in real life because when we close the books, it's not needed. We're hoping that's the case. These are larger than even pre-pandemic when we did used to do about... 1.7 million was propping up pre-pandemic before we had all those extra COVID funds and all that madness that happened during those years. We were doing transfers in about 1.6, 1.7 million dollars to do the same function. These are a little bit larger. I think it shows the decline in our district, declining students and the revenue that's attached to that. For 2028 to 2029, 7.4 million. How much is, how far above the reserve is that? Just a hair. It's about
050$200,000. I want to transfer in more than we needed to just to meet the 5% reserve. We'll have a better idea after we close out what that fund balance does in September. It's on slide 10, David. Yeah, I don't want to spoil it though. So can I ask you about changing fund balance or did you want to? No, it's fine. I mean, contributions is pretty quick. It's decreasing. Those are most the reason it's decreasing is mostly attributed to the reduction in amount of 3% reserve for routine restricted maintenance. That formula is based on expenditures. um and on when we get to the next slide the restricted side of the house you'll see that those expenses are declining so the combined amount overall is declining over the three years so that three percent that we're required
051to contribute shrinks as well and so that's essentially why the contribution is going down um the other things we contribute to are cte um and special education those are not really going down they're going down a little bit because of the increased funding but we'll go back up Change and fund balance, Bob, yes. Okay, so right now you're only looking at unrestricted. Yes. And then you're going to look at restricted. And then are you going to look at combined? We're going to look at combined in a more holistic way, but if you want to ask me a combined question, we can jump the gun. It's okay. So since I'm not afraid of looking at the numbers now, it's pretty clear that, yes, we go from, if I'm looking at the combined beginning, balance and revenue
052so 26 27 174 million 160 million 150 million and then our expenses stay relatively flat 147 to 144. but it seems like the biggest change is the beginning balance the following year and i'm trying to think is what brings us into the change in fund balance and i'm trying to see where on this summary spreadsheet, I could see where we're dropping basically $10 million a year. Yeah, if you look at the combined, essentially, there's $133 million in revenue, $147 in expenditures. And then obviously we contribute and we have some transfers in that balance out those numbers. But that first year at the bottom, we're essentially decreasing about $12 million. So wait, you're saying? You just follow that combined column. Line item G? I'm sorry, I have it posted over. Line item G, yes. So that
053combined is 28. And if you looked up, it started at 40. And then you follow those total revenues and those total expenditures. That's where it's upside down. Our expenditures are bigger than our revenues. Okay. Because we get hit a lot by... parties outside that are in this room tonight that are watching to really explain that. So I'm sure I will have further questions here, but thank you for- No problem. I mean, it's also happening on the unrestricted side, just not to the magnitude of 12. It's happening at about eight and a half. And it's really, I know you don't see it from revenues to expenditures, but it's that 18 million in contributions. when you essentially add that to expenditures you're upside down 10 million and then that's why we transfer in about 1.7 the contributions
054essentially add to our expenditures we're just we have to contribute to those programs that's where you would see it right here on this side of the house and then on the restricted side of the house we have Slightly similar story, just much smaller numbers. You'll see the revenue is decreasing. We do have some one-time funds that are expiring in 27-28, the Learning Recovery Grant, but also many of our grants or restricted funds are tied to enrollment. So again, less students, those grants will shrink as well as time goes on. For expenditures, those also decrease over the three years. On the restricted side of the house, when you have a grant, you line up your expenditures with the revenue. So as our grants decrease, so will our expenditures. We can't budget more in a restricted grant
055than we get. Transfers in are zero. We don't transfer in on this side of the house. We transfer in on the unrestricted side. And then again... Sorry, if the... If the revenue in and expenditures have to match, how can there be a drop in the fund balance? Yes, because you'll see we have typically like we have. So you have the this is where our contributions go. So like our SPED are restricted programs. And so there are programs there that we have to contribute to. And so that's where essentially where we try to the fund balance also comes from carryover. There'll be carryover from the years prior this. If you looked at the revenues from the estimated actuals, you would see a giant drop in the revenue because this current year has carryover in it. And
056so what we expect to drop falls to the next year. And so that's kind of, there's a little bit of a fund balance there that gives a little wiggle room for folks with carryover. But we don't budget for carryover in revenue. We'll realize that after we close out this year and bring that in the... and audited actuals and then again fund balance and then we kind of just talked about that so it leaves us a little bit of fun balance on the restricted side of 1.5 so uh This is a visual essentially of our combined expenditures. Didn't want to go through the same thing three times. So this is basically just how the total $147 million of expenditures is divided up. So you can see about 83.5% of our expenditures are salary and benefits. and
057a total 16.6 really goes to material supplies and services and you can kind of see we've broken it up a little bit by the types of salaries benefits pulled out so um you can see each of those individually there what date will we have the final fund balance um we will bring you the s the unaudited actuals at the september 15th board yeah but when will the actuals be We don't. Those really are the actuals. Our auditor hasn't come and we haven't brought you the audit report, so that's why they're not called audited actuals. But we don't really bring, that really is a closure of the books unless the auditor would make some sort of fiscal adjustment. And that you would see when we bring you the audit report. It's usually in December, as long
058as there's no delay with the federal government or pandemic, which we hope neither happens again. It won't. So this slide shows our enrollment and funded ADA over time. Can we go back to the previous slide? I just got one question. Sure. Those would be things that we have contracts for, even things like copier leases. So essentially anything that's not one of our staff, their benefits, or a tangible material supply book, paper. and laptop would be essentially a service. Utilities? Yes. Utilities, all those fun things. Everything else. Everything that doesn't eat. No problem. uh so yeah this is um as i mentioned during our assumptions we continue to project declining enrollment um and with that a decrease in funded ada so hopefully while we can see an increase in ada in the actual year um we're
059really just playing catch up it's just a smaller piece of the pie essentially as your population decreases even if we get a higher percentage of our kids showing up the total population we and get to attend is smaller so we still project even though we're projecting a higher ada percentage than we have historically um we're projecting less kiddos so they go hand in hand enrollment you see what's happened over the last 10 years this is a really good reflection Yeah, it's been a little sad, but. Amanda, can I ask for some homework here? Yes, of course. Do you mind replicating the same bar chart, but setting the bottom axis? Zero. Yeah. You knew what I was going to ask. I can send that out. We can put that in an update for you guys. Because
060basically it's set to like 5,000. Yeah. Yeah. We're running out of bars. We're running out of space. They're going to be very skinny bars soon. But yes, I can share that with the board. No problem. Yeah, remove the COVID-19 ABA relief. I'm tired of seeing those. Sorry. Noted. I'm tired of seeing it too. It's just a significant period of time. But we can start having amnesia about it. Next. So here's I promised I promised to talk about those things a little bit more and what they exactly translate for us. So the Prop 98 withholding or under appropriation right now, they're saying that would be about 654 per ADA and additional funding if that money. I think it's a 3.8. I think it's like $3.9 billion he's withholding, were translated into a per ADA mechanism and
061not something else. Like it wasn't put in a reserve for the state or it wasn't used for other things. If it actually came to us, it would be about $3.8 million more for EUHSD. So I got a question. Why are we withholding it? He's withholding it to balance his budget, essentially. He also doesn't want to over-appropriate. So he doesn't want to give us too much because he really doesn't have a great mechanism for taking it back. There's some... Or the option, the legal option, which is what people would really prefer him to do, is to suspend Prop 98. Because then there's very specific rules and mechanisms for how we get paid back and timelines. This sort of like IOU, he won't even be in office. So whoever is there can pay us back really however
062they wish and whenever they wish because there's no regulatory follow-up to it. So the money that's coming in now is just to keep the schools going, correct? Yeah, the revenues are coming in higher, which is why I think this number is a little less. I believe in his January budget, it was a little over $5 billion he was withholding. So his revenues are tracking a little better. So he's reduced it. He just hasn't reduced it all the way. So there's nothing in here for school improvements or... Things like that. There's some proposals, I think, on the Assembly or Senate side to allocate some dollars for facility bonds and things like that. That won't come directly to us. Those will be similar dollars that we would get in line for, as we talked about earlier, and
063apply. I don't think it's a massive amount of money, if I remember. I think it's like maybe a couple hundred million dollars. I can't remember. There are some different initiatives woven in there, but none of it directly impacts Prop 9. None of it is flowing into the formula. Okay. Under the umbrella of Prop 98, it's not flowing to school districts on a per ADA student funding level. Okay. Thank you. Yeah, no problem. So Super Cola, mentioned this before, 2.87 is the statutory set Cola for 26-27. The governor has proposed 1.44% above that. That is about $1.4 million in revenue for us. So we would have $1.4 million less if we just got the statutory instead of the super. um so this discretionary block grant is estimated to be about 936 dollars based on the governor's
064proposal that would translate to about 5.6 million both the senate and assembly have proposed actually higher amounts but i believe again it's the assembly that wants to do some extra reporting and maybe change might not be per ada might be unduplicated so there's some options there we'll see how it flushes out the senate is on board per ada just at a little higher amount than the governor has so we'll see what the final number is we don't have these the budget uh the block grant included in our budget at this point um typically with one-time funds we wait to find out what that number really is um and what we're really getting and then uh we'll realize it in our budget when we actually know what it is probably first interim The learning recovery block
065grant this would be the final repayment of the funds that were reduced in 23-24 It's about a million dollars we got the first repayment this year, which is about half of that Next year they're going to give us the balance of what's owed Except we still have the same timeline. So we still have to spend it all it all expires in 27-28 We're happy. We're getting the final final bits of those dollars The special ed funding, so the state increased equals about $2.1 million for us. But just as a reminder, we still contribute almost $13 million above the SPED funding that we get from the state and federal government. And that is already factoring in the $2.1 million. So it would be significantly higher if we didn't factor in the increased special ed funding. And
066then lastly, as I mentioned, that new mandate for paid pregnancy leave, we do with the best of our ability trying to forecast. The talk around town is it will probably create a substitute shortage since that is significantly longer than most people have paid pregnancy disability. And right now, based on our current staff that utilize this leave, it would be about $305,000 additional. Again, we can just base that off of people that took leave this year. Obviously, it can vary. Those situations come up in the future. So here we're showing the impact to the unrestricted fund balance. So we've talked about it a little already. As I mentioned earlier, based on our assumptions and all the information we have at this moment, we expect to continue deficit spending over the next three years and be a
067hair over that 5% reserve in that third year. Essentially, as I showed in that earlier slide, you see about an $8.5 million decrease from year one to two, and then about a $7.9 million decrease from year two to three. All right. I'm going to ask, and President Knight, maybe you can help me with this. So when I look at the overall chart, there's really no, I mean, there's differences in the numbers, but the difference seems to be coming in year over year reduction has to do with the contributions. Because like we're talking about one or $2 million here, but we're not talking 10 million when we go year to year. And the only place I can see where this, in my mind, I don't understand, is in Section D, contributions with the $18 million. That's
068where it's showing the $8 million net increase, i.e. decrease in fund balance. And because all the rest of the numbers on the chart are fairly consistent, like it wouldn't show a dramatic decrease of basically $10 million a year. So the only thing I can see that it does it is in section D, line item five, contributions. I don't know. Am I totally the only guy that doesn't get this? I'm so lost. I don't, I mean, maybe I need to be, maybe I need tutoring, you know, since we're up in the math tutoring, Dr. Koss is maybe I'm the guy, but it's like, if you look at the revenues, you know, where like. So for this year, total revenues, section B, line item 5, $133 million. Combined in next year, $132 million. And combined after that,
069$132 million. Okay? And then with section C, line item 12, total expenditures, $147, $145, $144. Actually going down more than revenues. And yet item number E and F is showing an ending balance of 23, sorry, 28, 17, and eight. And so the only place I can attribute that to is line section D line item five. And I just, I may be totally missing it, but I really want to understand it. And if you're like, yeah, contributions make up. 14 pages of this in the back and you're like you really need to come see me then i'm okay with that but i just the numbers don't the only difference between year over year significant balance changes is the difference between the ending fund balance each year and i can't figure out where that is so Yeah,
070so essentially those contributions get made because if you look at the restricted side, we have to contribute. Otherwise, that side wouldn't be whole. So if you look at 26-27, the beginning balance on the restricted side and revenue is 33. We have $46 million in expenditures. And so to make the programs that we have to make whole, we have to contribute almost $18 million. That still puts the restricted side at a deficit of 3.2 with that balance. We're taking $18 million from the unrestricted side, essentially making more, taking $18 million of revenue and paying the restricted side, if you think about it. So another way of me looking at this. The old school ledger. Is that, well, that's why I'm trying to read it. So total revenues, so B5 unrestricted. Well, let's just do B5 combined.
071133, total expenditures, 147. So I don't have my calculator, but what are we talking there? 17 million? No, sorry, 27 million. No, it's less because if we- 174 minus, wait, I just want to see just one thing here. The 174 minus the 147 is $27 million. And then the next year, 160 minus 145, I'm just not even getting down into the Section D yet, is 15 million. So our... It's like our expenditures are less than if we're just looking at those two numbers. It's less than when you add in the fund balance. But if you... Right, that's what I'm saying. The fund balance is where it's like all of a sudden we have this major reduction in the fund balance. And I don't understand where that's coming from. But the reduction in the fund balance
072is because if you just look at line five under total revenues... Hold on, line five under... Under revenues, yeah, got it. It's $133 million. Got it. And then our expenditures are $147 million. Okay, so we're overspending there by $13 million, plus or minus. Got it. So then if we go out the next year, we're overspending by $10 million. Got it. Okay. That's where it's dropping. I think this is where it's dropping. Thank you. Okay. I figured out where my clicker went. Because the total line item where it says beginning balance and revenue is bringing in the ending or the starting balance. And that's where. Exactly. Okay. Got it. You've got it. Okay. Now I got it. So Mike, you got that? Because you're going to be asking me about this when you guys want your
073next raise. So just a few moments for a transparency stake on the components of the ending fund balance. This is for combined ending fund balance of 26, 27. So that $28.5 million. We have our revolving cash in that non-spendable category. We have our restricted funds, which we obviously can't redirect outside of their specific purpose. And that's about $4.8 million. um next uh we have the committed uh funds which are committed for revenue volatility and then the assigned funds uh contain items um that we've essentially signed um that we signed on annual purpose and is through the nyp actually decreased over the years because we won't have as much additional fund balance to assign But these are assigned for things like health and welfare, textbooks that we need to buy, technology, site improvements, and our COP
074payments. So just things that will probably come up in one shape or another. And then lastly is the unassigned, which is your 5% reserve for the economic uncertainty. Got a question. Yes. So we're looking at, and maybe I'm looking too far ahead, but when we get to the... 2029 and 30 where will our reserves fall um yes so we don't do um for the sake of the county or anybody a four-year uh budget but we can you can see a trend um i think to answer where your question is probably going um we'll have a better idea once we close the books um once the state adopts their budget um what the fund balance will look like and perhaps with smaller transfers in propping it up. So we'll have a better idea in September when
075we bring you that. We'll probably do a presentation for you guys and we'll show you guys the ending fund balance for 2526 real life and then how that impacts the fund balance in the MYP. And that will be that will change these numbers. So we'll we'll have a better idea of what that outlook looks like. Once we close the books and the state adopts their budget, we know all those real numbers we can incorporate at first centrum, the discretionary block grant. So there's other things that we haven't incorporated yet because they're uncertain. And so once we're more certain about them, we'll have a better picture. This is where our great enrollment innovation subcommittee is going to shine. Absolutely. And then next steps. So we're here tonight. We're holding this public hearing next week. As we
076said, we hopefully will adopt the LCAP and the budget. And then we'll keep monitoring the state budget and their adoption and all the trailer bills that come out with that. And then we'll reach into the board in September with unordered actuals and updates to the fund balance. And unless there's more questions. Thank you. Thank you. Any other questions from the board on this? No? Okay, with that, it brings us to item 10, which is a public hearing to receive input regarding the 2026-2027 budget. Public inspection of the budget is available from June 12th through June 16th, 2026 at the district center or the district website. And we will open this public hearing at 7 17 PM. And did we have any public comment? No speaker slips submitted for public comment on the budget. Thank you
077to Amanda and her team for putting this together and for answering all of our questions throughout this budget process. It has been quite the process. And I think coming back in September, you'll have a better idea of some of the areas probably where the board would want to see. Where did we compare with what we thought we were going to be at when we looked at this? And then where are we? How much did that change? So thank you for. accommodating the board on these requests. And I do have one last question. Is this like an accounting mandated spreadsheet or a state mandated? And the reason I say that is that there was a line item that just showed total revenues minus total expenditures, which shows us at a $13 million reduction every year overspending.
078That would just like blink of an eye show it. Is there a way to show that on here or? So this is the county's template, but essentially if you want to zoom in on that, you're looking at E, which is the net increase or decrease in the fund balance. No, what's easiest is B5 minus B12 shows you the deficit spending because you're not bringing in any ending fund balance. The transfers in. Right. Well, and you're not bringing in the transfers in either. It's just outright overspending by $13 million a year. So it just, if there's a way to show that like at the top, but just curious. So this is the county's spreadsheet. Thank you. Their template that they asked all the districts to use. We can make sure to add a slide for you.
079Well, I know where to look now, but the public doesn't. Because the public's going to look at this and go, I have no idea. So thank you. Any further comment? Okay, and we will close this public hearing at 7 19 p.m. That concludes all the items on our agenda this evening. So with that, we will be returning to closed session. However, we will not be taking any action in closed session, so there will be nothing to report out. So we will adjourn tonight's meeting at 7 19 p.m. Thank you to all those who have attended the meeting this evening and those watching online. Thank you. have a great summer oh wait no wait we'll see you next week uh i was just kidding just kidding okay same time same channel thank you everyone have a
080wonderful evening