The Western Placer Unified School District board received the district’s independent audit, heard a summary of the governor’s proposed 2025–26 budget and approved a package of district budget reductions and one-time savings recommended by the district budget advisory committee at its Jan. 21 meeting.

Audit results: CRO (external auditors) delivered an unmodified opinion on the district’s 2023–24 financial statements, federal awards and state awards — commonly referred to as a “clean” audit. Auditor Moran Murphy told trustees there were no material weaknesses or significant deficiencies; auditors did note a limited ASB (Associated Student Body) internal-control deficiency at certain sites and three immunization records that affected ADA reporting (an overstatement of ADA equivalent to roughly $16,000). Murphy said the business office has offered ASB training to site staff in response.

Charter audits: The board also received audit reports from charter schools it charters (John Adams Academy and Horizon). John Adams’ audit was unmodified with no findings. Horizon Charter’s audit had state-compliance findings; district staff summarized the findings and recommended receipt and monitoring.

Governor’s proposed budget: District staff summarized the governor’s Jan. 10 proposal and its likely local impact. Staff said the governor’s proposed COLA (cost-of-living adjustment) projection is 2.43% for 2025–26 (down from an earlier 2.93% assumption used in the district’s first interim), producing an estimated LCFF revenue decrease of about $470,000 relative to the prior assumption. Staff also highlighted a potential TK (transitional kindergarten) funding increase that, if adopted as proposed, could add roughly $780,000 to the district in 2025–26 to support reduced adult-to-student ratios; staff cautioned that the proposal was preliminary and subject to change in the May revision.

Budget reductions approved: The district budget advisory committee — a multi-stakeholder committee including board representatives, bargaining-unit members and school principals — presented prioritized savings and one-time options to meet projected shortfalls. The board approved the committee’s recommendations, which included: using technology carryover and a vendor model change to reduce Chromebook replacement costs; applying one-time learning-recovery funds to Phoenix and ATLAS staffing for two additional years; a partial transfer from a reserve (fund 17) as a one-time cash-flow measure; and using remaining instructional block-grant funds and routine-maintenance reserves for one-time support. The package totals roughly $2.3 million in one-time savings for 2025–26 and about $582,000 for 2026–27, with limited ongoing savings.

Formal board actions taken (summary):
- Consent agenda (items 6.2–6.30) approved by roll call (unanimous).
- The board received charter audits and district audit reports (informational receipt).
- The board approved the budget reductions and savings recommended by the district budget advisory committee (action item 8.8).
- The board approved the district’s “sunshine” negotiation proposal to open talks with CSEA (local classified union) for a new three-year contract (action item 8.9).
- The board approved a memorandum of understanding to participate in the classified employees’ summer assistance program if state matching funds are available (action item 8.10).
- The board adopted revised district policies and regulations that had been noticed earlier (action item 8.11).

Votes and procedure: Multiple votes were recorded by roll call during the meeting. The consent agenda passed by unanimous roll call. The budget-reduction package was adopted after a motion and second at the regular meeting. For several items, staff said implementation timing will depend on final state budget actions (May revise) and on final confirmation of available grant and carryover funds.

Provenance: Reporter reviewed the auditors’ presentation, the governor’s budget briefing presented by district staff and the board’s action on the budget advisory committee recommendations during the Jan. 21 meeting.