Board approves unaudited actuals and a package of routine fiscal and personnel items

Trustees approved the Buena Park School District’s unaudited actuals for fiscal year 2024–25 and a series of routine fiscal and personnel items following a staff presentation.

Sandra Protid, assistant superintendent of business and operations, presented the unaudited actuals and explained that state Education Code requires districts to present unaudited actuals by Sept. 15. Protid summarized major revenue and expenditure totals for the general fund: LCFF revenue of just over $54,000,000; federal revenues of about $3,000,000; state revenues of $14,200,000; and other local revenues of $15,100,000, producing total general‑fund revenues of about $86,400,000. On the expenditure side she reported certificated salaries of $30,700,000; classified salaries of $10,800,000; employee benefits of $21,700,000; services of $13,200,000; and capital outlay of $1,300,000.

Protid said the district recorded a net increase in fund balances: an unrestricted ending balance of about $23,300,000 and a restricted ending balance of about $24,100,000, for a total general‑fund ending balance of roughly $47,500,000. She described several restricted and committed allocations, including reserves for textbook adoption, other post‑employment benefits and a state preschool reserve. Protid noted the district had several one‑time revenue sources that increased the unrestricted ending balance and that interest earnings and lease accounting entries contributed to some timing differences.

Board members questioned the presentation about one‑time versus ongoing revenues and whether the district remains in a position of deficit spending on an ongoing basis. Protid clarified the difference between unrestricted (day‑to‑day operations) and restricted funds (grants or specified programs) and said much of the recent increase reflected one‑time items such as interest income and accounting entries for leases.

After the presentation the board voted unanimously to approve multiple items on the action calendar. Votes recorded in the meeting record included approval of the meeting agenda, approval of the Aug. 4, 2025 minutes, adoption of the LCAP federal addendum, approval of the textbook/instructional materials compliance resolution, approval of the 2024–25 unaudited actuals, adoption of the Gann appropriations limit resolution for 2024–25 and the estimated limit for 2025–26, ratification of a memorandum of understanding with a classified bargaining unit, approval of a new early-learning apprentice job description, approval of a board policy after first reading, and approval of the consent calendar. All recorded motions passed on 5–0 votes.

The business office also summarized other fund activity: the child development fund ended the year at about $1,200,000; the cafeteria fund about $6.5 million; the bond building fund about $33.6 million following a bond issuance; the county school facilities fund related to the Gilbert Early Learning Project ended with about $2.5 million; and the special reserve for capital outlay ended at about $9.1 million.

No actions requiring a reportable closed‑session outcome were announced when the board returned from closed session; the meeting adjourned after the board reconvened.