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School board files second interim budget with county, establishes committed fund balance under GASB 54
Summary
Trustees approved the district's second interim budget report, authorized filing with the Kern County Superintendent of Schools, and adopted a resolution creating a committed fund balance under GASB 54. Presenters cited rising enrollment, a growing TK population and a shrinking operating deficit, while cautioning about future cost pressures.
The school board approved the district's second interim financial report and voted to file the document with the Kern County Superintendent of Schools, and separately adopted Resolution 24-11 establishing a committed fund balance under GASB 54.
The recommendation to approve the second interim report and file it with the county was presented by Dan (staff member). Dan reported current average daily attendance of about 95.48 percent, enrollment of roughly 4,197 students districtwide and a net increase of six students from the prior month. He told the board the district is up about 129 students from the last day of school the previous year and that…
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