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Board approves 2025–26 county budget and County Schools Service Fund; members press for budget detail on restricted balances
Summary
The San Bernardino County Board of Education approved the district and county office budgets for 2025–26 after staff described May Revision impacts, restricted fund movements and projected ending fund balance. One board member registered formal dissent on the County Schools Service Fund budget, citing a desire for more direct student services.
The San Bernardino County Board of Education approved the San Bernardino County Superintendent of Schools’ proposed budgets for 2025–26, including the general fund (proposed 2025–26 budget) and the County Schools Service Fund.
Staff described minimal changes since the May workshop, noting the state May Revision reduced the statewide Proposition 98 projection slightly and trimmed the LCFF COLA from 2.43% to 2.3%. Finance staff said restricted revenue increased largely because some employer-paid STRS contributions must be recorded on the county books (an accounting/GASB recognition) and that routine facility repair costs were shifted to restricted funding where appropriate. Estimated ending fund balances were reported as roughly $197 million total (about $51 million unrestricted and about $145 million restricted).
Board members sought and received clarifications about the accounting treatment (property tax flows and mandated transfers to special education), whether the restricted balances could be shown in more detail, and why the STRS on-behalf entries appear in the May-to-June reconciliation. Staff agreed to bring a more detailed breakdown of the restricted fund balance to the board in August.
The County Schools Service Fund budget was approved after discussion; one member said publicly she would not support the Service Fund budget data because she believed it was not sufficiently focused on direct student services. The Board also adopted several related items in the consent and action calendar, including adoption of the Education Protection Account resolution and the County Schools Service Fund budget.
Votes: Motions to adopt both the general fund budget and the County Schools Service Fund passed; one member recorded opposition to the County Schools Service Fund adoption and noted concerns about direct services.
Staff follow-up: Board asked for a detailed restricted-fund balance breakdown and for staff to clarify STRS/benefit accounting mechanics in board correspondence and for an August briefing.
