Finance director Ms. Martinez presented the district’s June 30 year‑end financial report and answered questions from board members about specific line items and adjustments.

Board members asked for explanations of several entries, including a reduction in a gifted-teacher salary line that produced an adjusted budget with no related expenditures; a large budget adjustment in a non‑teacher employee line that had relatively low year‑to‑date spending; and similar object‑code entries that appear under multiple funds (for example, professional development entries that occur in the athletics fund as well as title funds). Martinez explained that the report lists multiple funds and functions and the same object code can recur under different funds and functions; she said she would follow up with the board to identify the purposes of the adjustments and the specific accounting bars (budget adjustments) referenced.

Board members also asked for central-office salary breakdowns by function and for a concise, one‑page presentation that ties major budget allocations to program outcomes (for example, program X funded $Y and produced Z outcome). Superintendent Dempsey and Ms. Martinez agreed to provide follow‑up materials and a proposed framework that would summarize outcomes tied to material budget lines.

No approvals or budget reallocations were made during the discussion; Ms. Martinez committed to returning with itemized explanations and supporting documentation for each line noted by board members.