Board reviews community education budget projections and planned spending

District staff reviewed the community education budget and its several separately tracked fund-balance sections, including restricted funds for early childhood screening and nonpublic pupil aid, general community education programming, school readiness, ECFE and adult basic education.

The presentation noted total Fund 4 revenues of about $2.5 million and expenditures of about $2.6 million with a projected net spend-down and a projected ending fund balance slightly above $930,000 (about 36%). The restricted section for early childhood screening and nonpublic pupil aid shows revenues of about $366,000 and expenditures of about $380,000, requiring a transfer of about $15,000 from the general community-education balance to bring that restricted section to a projected fund balance of zero (per UFARS accounting). The general community education portion is projected to end with roughly $655,000.

Staff emphasized the role of the community education advisory committee in vetting programming and the annual UFARS-based formula used to reimburse the general fund for facility space that community education uses (a square-footage and utilization-based UFARS formula). Board members asked about equipment spending histories, planned program expansion (school readiness growth), and how facility charges are calculated and recorded. Staff said equipment expenditures were higher in 2023 and that current planned spend-downs are intentional to grow programs.

This was a briefing item; staff said the community education budget will return for action on a future meeting date.