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 that state rules permit a one‑year carryover for many categorical programs and that some COVID‑era or one‑time grants come with multi‑year spending windows.

Trustees asked whether the unspent funds could be used to expand after‑school and math supports. Board member Guadalupe Gilpaz Barrera pressed staff about timing and deployment: "If we want to spend $36 million in 2025–26, can we?" Finance staff replied that much of the money is one‑time or restricted and must be spent within program rules; auditors review compliance.

Federal funding and uncertainty: the presentation also reviewed federal education funding history and recent volatility. Staff said the district receives about $9.75 million from the federal government — about 5.7% of district revenue — and flagged national news from earlier in the year when the U.S. Department of Education delayed release of some funds. Presenters said California received a large share of a later federal release, and that migrant education funding for 2025–26 is currently funded for the coming year though future allocations remain uncertain.

Board action and related votes: trustees approved the unaudited actuals and then passed a slate of routine and personnel items by roll call. Most votes recorded were 4–0 with Mr. Ocampo absent. The board also adopted a resolution to confirm compliance with the Gann limit (a state fiscal standard), approved the current expense of education (CEA) exemption request, adopted a resolution finding the district's instructional materials sufficient, and approved the federal addendum to the district Local Control and Accountability Plan (LCAP) for Every Student Succeeds Act (ESSA) requirements.

Trustees also approved multiple human resources and administrative items on the consent and action agendas, including tentative agreements with the California School Employees Association chapter 577, variable‑term waivers, a release‑time arrangement for an ATA union officer, revised job descriptions (program manager of human resources; director of educational equity; network coordinator), one additional paraeducator full‑time equivalent position, and an amendment to the cabinet salary schedule that updated the superintendent's workdays. Each of those motions was adopted by the board with the same roll‑call pattern unless otherwise noted.

Board members and staff signaled a desire to move from discussion to more concrete spending plans. Trustee Gilpaz Barrera said the district should be proactive in using available funds to meet student needs, particularly for math and after‑school programs. Staff replied that categorical rules and operational constraints — for example, classroom availability and hiring — affect the timing of expenditures, and that several restricted grants include spending timelines that staff are actively managing.

The board voted to close the public meeting and reconvened briefly to report no reportable action from closed session before adjourning at 8:13 p.m.

Votes at a glance (key items recorded on the open session agenda)

- Approval: Adoption of agenda — Passed 4–0 (Yes: Leticia Garcia; Beatriz Perez; Guadalupe Gilpaz Barrera; Jose Antonio Jimenez; Roberto Ocampo absent). - Approval: Consent agenda — Passed 4–0. - Approval: Unaudited actuals financial report (Action item 6A) — Passed 4–0. (Revenue $170.5M; expenditures $165.8M; ending fund balance $110.2M.) - Approval: Resolution 25‑26‑02 (Gann limit) — Passed 4–0. - Approval: Current Expense of Education (CEA) exemption request — Passed 4–0. - Approval: Sufficiency of instructional materials (Resolution 25‑26‑04) — Passed 4–0. - Approval: Federal addendum to LCAP (ESSA) — Passed 4–0. - Approval: Tentative agreements with California School Employees Association, Chapter 577 (20‑24–25 and 20‑25–20‑28 periods as presented) — Passed 4–0. - Approval: Variable‑term waivers for 2025–26 — Passed 4–0. - Approval: ATA elected union officer release time (Amy C. Edwards) — Passed 4–0. - Approval: Revised job descriptions (program manager, director of educational equity, network coordinator) — Passed 4–0. - Approval: Request for additional paraeducator 1.0 FTE — Passed 4–0. - Approval: School Administrator Week proclamation (Oct. 12–18, 2025) — Passed 4–0. - Approval: Amendment to cabinet salary schedule including superintendent workdays — Passed 4–0.

What remains open: Trustees asked staff to return with clearer, school‑level spending plans to show how categorical and one‑time funds will be used to support after‑school programming, math interventions, and facilities or staffing constraints that affect program delivery.