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Board approves second interim budget with positive certification; trustees probe special-education and transportation costs
Summary
Central Unified trustees approved the district's second interim budget for 2024–25, which a fiscal presentation said earned a 'positive' certification while projecting a $49.2 million ending unrestricted general fund balance; trustees asked staff to provide more detail about rising special-education and transportation contributions.
Central Unified’s Board of Trustees approved the district’s 2024–25 second interim budget at its March 11 meeting after a presentation from Marisa La Ordonez, director of fiscal services, that recommended a “positive” certification for the district’s multi-year projection.
La Ordonez summarized the district’s key assumptions: projected enrollment of 16,082, average daily attendance (ADA) of 90.67%, an unduplicated pupil percentage of 81.79% and a state cost-of-living adjustment (COLA) of 1.07%. The presentation showed an unrestricted general fund beginning balance of $49.3 million, projected revenues of about $232.7 million, expenditures of about $224.4 million and an ending fund balance of $49.2 million, of which roughly $16.8 million is reserved for economic uncertainties and $26.4 million is assigned to board-approved projects (including school start-up costs and a VAPA loan).
La Ordonez and staff also described contributions the unrestricted fund is projected to make to restricted programs — notably special education and transportation — because one-time federal relief funds (ESSER) that previously mitigated those costs are winding down. Trustees asked for further detail on what is driving the rising special-education and transportation contributions. Trustee Sellers sought a breakdown of special-education cost drivers; La Ordonez said she would return with more detailed numbers after year-end close. Superintendent Davis added that increased one-to-one medical and instructional supports, converting many instructional aides from part-time to full-time to reduce vacancies, and added door-to-door special-education bus routes have pushed costs higher.
The board voted to approve the second interim report; the motion carried 7-0. Administration said cash flow and cost trends will be monitored and the multi-year projections will be updated as additional state or federal information becomes available.
