Catalina Foothills board approves FY2025 midyear budget revision after finance staff explains carryforward changes

Tucson, Ariz. — The Catalina Foothills Unified School District Governing Board on Feb. 25 approved its fiscal year 2025 expenditure budget revision number 2 after the district’s finance director detailed changes to carryforward amounts and to a planned transfer from the district additional assistance (DAA) fund to maintenance and operations (M&O).

Lisa Tatel, the district’s director of finance, told the board: “On the cover sheet, unrestricted capital increased by 1,790,000 due to decreasing the transfer of DAA to m and o.” She said the revision primarily reflects a larger M&O carryforward than had been budgeted and an allocation of one-time free-and-reduced-price-meal and DAA funding of $195,000 that reduced the needed DAA transfer.

The revision documents show the DAA transfer to M&O decreased by $1,590,000. Tatel told board members that the district frequently adjusts its DAA-to-M&O transfer once final prior‑year carryforward figures are known and that the midyear revision’s primary purpose was to accurately reflect that transfer.

Board members asked about the Auditor General’s report that earlier flagged the district for a “high risk” transfer amount. Superintendent Dr. Bartlett told the board the Auditor General’s published report reflected data produced before final reconciliations and said the item should appear corrected on next year’s reports: “That will not happen until next year. It’ll show up next year with the auditor general’s report,” he said, adding that he had emailed the Auditor General to note the timing problem.

The board voted 5-0 to approve the fiscal year 2025 expenditure budget revision number 2 as presented.

Why it matters: The revision rebalances internal capital and operating transfers and addresses an Auditor General presentation that the district said used incomplete year-end data. Approving the revision finalizes updated carryforward estimates and reflects changes to several federal and local revenue items that affect how much of the DAA the district needs to move into operational funds.

What’s next: Tatel said further reconciliations occur as final AFR (annual financial report) numbers are completed and that similar adjustments will be visible in next year’s audit cycle. The board did not direct additional immediate actions beyond the approval.

Votes and formal action

- Action: Approval of fiscal year 2025 expenditure budget revision number 2. Motion: “I move the governing board approve the fiscal year 20 25 expenditure budget revision number 2 as presented.” Mover: not specified. Second: not specified. Vote: 5 yes, 0 no. Outcome: approved.

Clarifying details

- Unrestricted capital increased by $1,790,000 (district explanation: due to a decreased transfer of DAA to M&O). - DAA transfer to M&O decreased by $1,590,000 (page 7 of 8, budget forms). - One-time allocation of free-and-reduced and DAA funding listed as $195,000 on the budget forms.

Speakers referenced

- Lisa Tatel, Director of Finance (district staff presenting the budget revision). - Dr. Bartlett, Superintendent (responded to board questions about auditor timing and next steps).

Proper names mentioned

Catalina Foothills Unified School District (school district), Lisa Tatel (Director of Finance), Dr. Bartlett (Superintendent), Auditor General (state auditor entity).

Topics

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