Trustees query convocation costs as finance staff present year-end budget amendments and reconciling entries

Trustees pressed district finance staff on Tuesday for more detail on recent monthly disbursements after a public comment and board questions about convocation costs and large vendor charges.

Rosa Cabello, director of accounting, presented monthly disbursements for August and agreed to provide an itemized breakdown of convocation-related expenses in the Friday board packet after trustees asked for supporting detail. A trustee referenced a $19,380 rental fee for the arena and about $21,964 for audio/visual and lighting; Cabello said staff would aggregate invoices and return an itemized report.

Cabello and other finance officials also presented budget-amendment items needed to close fiscal year 2024–25. The adjustments included: GASB-required recognition of Teacher Retirement System (TRS) on-behalf payments (recorded as revenue and expense per GASB); an increase for workers’ compensation expenditures tied to payroll trends; and accrued wages to reflect wages earned but not yet paid at year-end (GASB Statement 11 flow-of-financial-resources guidance). Cabello said the net effect on general-fund balance from the closing entries presented is approximately $7.1 million.

Chief financial staff stressed these are standard year‑end accounting entries and do not change the district’s adopted 2025–26 budget. Finance staff also noted they continue to monitor trends such as bus-driver overtime and custodial overtime and that many closing entries are precautionary to avoid audit findings when the external auditors review fiscal year 2024–25 financial statements.

Trustees asked about controls and the district’s overall spending posture. Superintendent Cruz and finance leadership said they are instituting more frequent financial briefings with principals and program leaders to ensure spending aligns with instructional priorities and to make approvals more transparent.