Board approves unaudited financials as trustees press staff on large carryover of categorical funds

The Alisal Union School District Board of Trustees on Tuesday approved the district's unaudited actuals for fiscal year 2024–25 and passed a series of related resolutions and personnel items, while trustees pressed staff to explain why restricted categorical balances remain high.

The vote to accept the unaudited actuals passed 4–0 with Trustee Roberto Ocampo absent. Elaine Mendoza, the district's director of fiscal services, presented the numbers and said the report is a snapshot of revenues, expenditures and fund balances the district will submit to the county superintendent of schools.

The numbers matter: the unaudited actuals reported $170.5 million in total revenue, $165.8 million in expenditures, a beginning general‑fund balance of $105.5 million and an ending fund balance of $110.2 million. Mendoza said combined district reserves are $16.6 million and that unrestricted general‑fund revenue totals about $99.0 million while restricted revenue totals about $71.5 million.

Why it matters: trustees and staff focused on the district's large restricted carryovers — money that is legally designated for specific programs and often subject to multi‑year spending rules. Finance staff told the board the district is carrying roughly $18.2 million in Extended Learning Opportunity Program (ELOP) funds from 2024–25 into 2025–26 and said the broader restricted ending balance is about $48.7 million.

"We are almost always one year behind in spending that money," said the staff member who presented the budget detail, explaining…