001We'll call the special board meeting to order. Can I roll call? Mr. Cabraw is not here. >> Mr. Sherudi >> here. >> Mrs. Gonzalez >> here. >> Mr. Walk is not here. And Mr. Re is here. Could we please stand for the flag salute? I aliance to the flag of the United States of America and to the republic for which it stands. One nation under God, indivisible, with liberty and justice for all. >> So I have to do that motion. Can I get a motion to approve the agenda? >> I make a motion. >> Can I get a second? >> I second. >> Uh, Mr. Cabraw, not here. Mr. Walk, Miss Gonzalez, >> I. >> Mr. Shudy, >> I M Ras. >> Public communication. Any person wishing to comment on the agenda and non-aggenda items
002may do so. Please step to the podium and state your name. It would be appreciated if you would limit your comments to three minutes. California law prohibits a school board from taking action on any matter which is not on the posted agenda unless it is determined to be an emergency by the board. Per board policy BB 9323, individual speakers may be allowed three minutes to address the board on each agenda or non-aggenda item. The board may limit the total time for public input on each item to 20 minutes. With board consent, the president may increase or decrease the time allowed for public presentation depending on the topic and the number of persons wishing to be heard. The president may take a poll of speakers for for or against a particular issue and may ask that
003additional person speak only if they have something new to add. At this time, anybody would like to speak to the board. E approve a revision to the 2025 2026 LCAP. Can I get a motion or any questions on that? >> No. >> I make a motion. >> I second. >> Mr. Cabraw here. Mr. Sheri. >> Miss Gonzalez. I >> Mr. Walk's not here and Mr. careers votes. I 3 accept a proposition 20 and a report. >> I make a motion. >> Thank you. Can I get a second? >> Proposition 28. Yes. I second. >> Mr. Capal here. Miss Sheri >> I. >> Miss Gonzalez. A >> Mr. Box not here. M three. >> Approve the bus monitor job description. >> Um I do have a question about that and I had a few questions but
004I didn't get to email you this morning like I usually do. Um do they typically do the CPR training annually? >> It's not included in the job description. So, um, most of our classified staff do annually do CPR, sir. >> Oh, okay. >> It's just not included in the job description for the that specific position >> position. We'll take a look at it, but it would be part of the the requirements for that job. >> Okay. >> And if they do it, is it good for two years or they have to do it every year? >> The uh CPR certification usually get for two years. >> Okay. Any other questions? >> No, that was it. >> Can I get a motion? >> I make a motion. >> I second. >> Mr. Cabraw is not here.
005Mr. Rudy, >> I. >> Mr. Gonzalez, >> I. >> Mr. Walker and Mr. Vzai. Item four, approve the resolution number 252C or 26-04 2024 25 gain limit. Any questions on that or you >> No questions on that. >> No. >> Articulate on that matter. Any It's really a check the box type of item. We basically have to attest to the fact that we're not spending more on tax revenues that we're entitled to. Uh the state pretty much makes sure we don't do that. Um and the proof of that is the not actions will be the item that is up next. Um, and that basically is a resolution we have to do annually along with our noted actuals. >> Yeah, Justin had kind of explained that last week. So, yeah, thank you. >> Yeah, there's very
006few people in the state that can actually explain to you how they came up with that calculation. >> Um, it's it's a big mystery quite frankly. >> Okay, we just check the box. >> Mhm. >> I'm going to get a motion, please. >> I make a motion. >> Second. >> I second. >> Mr. Crawl is not here. Mr. Rudy, >> hi. >> Miss Gonzalez, >> hi. >> Mr. Walk isn't here and Mus is here. 30. Item five, approve unodudited actuals. Mrs. Tappy's going to >> Yeah. Thank you so much. >> Yes. All right. Well, good afternoon, Superintendent Puit and board esteemed board members finally here are not at actuals for fiscal year 2425. Um I believe the majority of you have done at least one cycle of an audit actuals but just in case I
007did want to center ourselves as far as where we are in the budget cycle. Um you technically saw the 2425 multiple times all of last year. You started with adopting that in June 2024. Then you saw an update against that budget in December through actuals that have happened through October of that year. It came back to you once again in March 2025 and the last time you saw something in relation to 2425 was when you adopted 2526. There is specifically a process of giving an estimated actuals towards your new budget to kind of gauge how you can move forward with what you are predicting for that year. Um it did include estimated I I went back and looked at your present I wasn't here for June so I went back and looked at your presentation.
008It did include in fact some of estimated actuals and I just wanted to draw your attention to the fact that this is the first time that you're seeing it outside of the budget lens. This is the first time that we have looked through all of our books, closed out the books and this is the what really happened all the financial transactions that actually took place that we are recording in our books and therefore the first real snapshot of 2425. And really I want to just kick you off by giving you a very general overview. There's 140 140 page document attached to the board documents. It's a pretty extensive and detailed um line item by line item of absolutely everything every every single thing we need to record. But I just wanted to draw your attention
009to basically your basics revenues and expenditures within general fund. That's the majority of our activity takes place. That's what operates in schools. I want to also highlight it against estimated actuals just to give you an idea of how we actually closed out in comparison to what we were thinking we were going to do during that June time frame. Um the really the reality is that revenues came in pretty close. It's a negative 1% change. That's mostly driven by federal revenue being uh reimbursement based. So we can only go and reimburse as much as expenditures that we have. So given that we didn't have as many expenditures that we thought during that time, our reimbursement from the revenue side came in a little bit less. From other state revenues, there are certain grants that we currently
010have that we cannot earn until we have enough expenditures. We did not and earn enough. So they just get placed back in our bucket of revenue for this year. Now that you'll see right now, actually can actually take you to that. You'll see that that sort of impacts the remaining of your expenditures as well. If we don't have the revenues, then you don't have the expenditures. That's sort of how those grants work. So you'll see a lot of those changes being impacted, especially in the books and supplies line item. It was a negative 31% in comparison. Um, as far as salaries and benefits, those came in really, really close. A lot of those um amounts that said in the estimated actuals are just our cushions. Um we are trying to be conservative as possible to
011make sure that we are capturing what those expenses are going to look like. So it actually came out to be really close. I would say the other area to highlight will be services and other operating expenditures. That's mostly driven by the fact that utilities was just much higher than what we anticipated and communications as well. Um other than that we did have an overall reduction of 4% in our expenditures. So, it kind of washes out the fact that we did have 1% reduction in revenues, but we also did have a negative 4% um in comparison for our expenditures, which is the flip side of that equation. And really what this really means at the end of the day is that we get to see our fund balance and how that's being impacted. We started the
012year with 19.9 million as a beginning fund balance that was audited for 2324. We obviously audit the revenues. We subtract expenditures. We did deficit spend. We did deficit spend 5.4. before. However, we were originally predicting we were going to deficit spend 7.1, which is pretty good considering um the changes in the close out of the several months that we've had to look at to complete this process. We actually ended up with an ending fund balance of 14.5, which is 14% higher than what we originally thought when we were looking at the estimated actuals back in back in the spring. So, it's it's really good. Now, we have to give a breakdown of how we intend to allocate the ending fund balance. You do have a board policy for 8% as it currently stands. So, the
013first thing that needs to get backed out is out of the 14, we're going to set aside the five, which is 8% of that. Next comes restricted. That restricted, the majority of it is honestly driven by the local funding for special education services. That is an amount that we just have to dedicate and continuously to monitor. That is an obligation and it's something we just have to continuously monitor and budget for accordingly. Revolving cash is a very small amount. It just happens to be the cash account that we can cut checks for manually if ever anything is missed. Rarely used. We use it for families. We use it for payroll checks. Any additionals that might have been missed and the county doesn't process those very fast enough. So that's a very small amount. The remaining
014of that balance um we create assignments for them. Basically what it means we're trying to earmark that remaining balance kind of predicting to see what we may not have budgeted for this year and really the bigger item I will say is a prior year retros although we did budget for the 1% for a retro for last year and obviously 1% going for uh 1% off schedule was budgeted for this year however the other longevity siphons that you all reviewed last week I believe that was when the board meeting was at those were not budgeted for so I just wanted to make sure that we year mark and amount to kind of give us a cushion so we don't hit ourselves into a deficit spending for this year. We carry forward some of the balance to
015cover those costs. The remaining is instructional materials reserve and really the reality of that is we need to adopt a math curriculum and it is a conversation we're currently having having in cabinet and we're going to begin those discussions as far as what that's going to look like from a cost perspective from a timeline perspective. I also wanted to earmark a bit of what remained for those purposes so it doesn't hit in its entirety and something that we may not have budgeted for this year. And the other funds I do apologize this is very small. Um these are the other funds that don't necessarily hit the day-to-day operations with the exception of cafeteria. Obviously that's something that operates pretty consistently um in our district. That is pretty close. cafeteria 3 million. That is a pretty
016closeending balance for for what I can tell the prior years. So nothing unusual there. I will call out that adult education actually required a little bit of support from the general fund to carry itself. The 167 looks minimal, but in reality it's been a break even program. This just past year was the first year that we had to do a contribution to sustain it to those levels and that's mostly driven by the salaries um increases that have happened throughout the years. Um, as far as those three that follow after cafeteria, those are our building operations. I do want to highlight that you all did do a sell sale sell of bonds that that's not reflected here. That's hitting this fiscal year. And I believe at the next board meeting, we'll be coming back and having
017a discussion of a possible another issuance if not mistaken. So all those activities that you may be aware of at this very moment, those are not hitting this currently fund balance because that's all activity that will be booked at the end of this fiscal year 2526. Um other than that, I will like to tell you what happens next. So the auditors get to come in and pretty much peel back every single detail of closing out the fiscal year. I have been in communication with them pretty consistently for the last couple of months. Um and they are ready to go. They are on the dock. They're going to in essence come in and support every assumption that we have made. Make any adjustments as necessary. That is their call. Um we will work with them pretty
018much from beginning now until I will say November December time frame with the goal of bringing you back a financial audit. Your financial audit that's it. That is what's going to seal your in official capacity the fiscal year 2425 financials. um any adjustments that may happen there will be reported to you hopefully by second interim or even during that um that adoption of the financial audit because you do have to accept it you can adopt it the financial audit it is what it is kind of type of report but you do get to review it um I will say that from a localized perspective we're refocusing now back to fiscal year 2526 is kind of weird because we operate in multiple fiscal years and really we're starting with the sign and program budget updates we're
019going to go back and go through every single single school side, every single program and start bringing them current. Um, I do have to say all of this work has meant that I had to step away a lot from the day-to-day and especially the budget maintenance of a lot of schools, a lot of a lot of programs and I would not have been able to do an audit actuals without being given the time and space to be able to do that. But I do have folks waiting for me to have conversations. The reality is that a budget was presented and provided to them several months ago and what might be happening at this point during the school year, it may be different. So we want to make sure we capture that and the reason why
020I'm a special interest to me for me to capture that during December I'm going to bring you first interim that first interim is going to give you the snapshot of 2526 through October 31st 2025 it is a real lens in-depth lens of what is happening at this current year knowing that we already started the year with 14.5. So that just gives you a perspective of the things that we're going to be looking at in the next couple of months and hopefully get back to you also with an update of LCFF revenues depending on census day. That might look really well. Mr. Puit and school principles and everyone really is doing a big effort in trying to collect more average daily attendance and that will be reflected also during that first interim period. And I know
021that was very quick and very high level but let me know if you have any questions. That was great. Great job. >> No problem. >> Let's see. Make sure that I didn't miss anything. >> Nope. I think it's all good. All righty. >> You have any questions? >> I had some questions, but I think she answered them in her explanation. >> You can always You can always email them to me. >> Yeah. Yeah. >> Sometimes I dream about these numbers. I don't know if that's a good thing. >> Thank you. Can I get a motion to approve the unodudited actuals? >> I make a motion. Oh, >> a second. >> I'll second it. >> Okay. >> Mr. Crawl is not here. Mr. Rudy >> I. >> Miss Gonzalez. >> Hi. >> Mr. Walk's not here.
022And Mr. Revis both. Three. the same voice. >> Oh, it passes 30. That's it. All right. Meeting is adjourned at 2:20 p.m.