Board adopts 2025–26 budget and fiscal stabilization updates; approves COP reallocation, vans and a mini excavator to reduce rental costs

The Amador County Unified School District Board adopted the fiscal year 2025–26 budget, approved updates to its fiscal stabilization plan and took a series of related financing actions intended to reduce recurring rental and operating costs.

Budget adoption and stabilization plan: The board approved the district’s 2025–26 budget after a public hearing and a June presentation. Presenters reminded trustees that state budget actions and salary negotiations create uncertainty in assumptions used to build the budget; district staff noted the district is required under the Education Code to adopt a budget before July 1. Staff described a three‑phase fiscal stabilization plan: immediate actions (1–6 months), midterm initiatives (6–18 months) and longer‑term strategies (12–24 months). The board also heard that the California Department of Education (CDE) has required a fiscal health review by the Fiscal Crisis and Management Assistance Team (FCMAT); FCMAT’s report is expected for a July 23 presentation.

Key cost‑control items cited by staff include an employee retirement incentive, a limited reduction in force, zero‑based review of site budgets and transportation service optimization. Staff said attrition savings of roughly $700,000 are included in the plan for 2025–26 and that additional measures to manage overtime, extra time and program startup schedules are underway.

Certificate of participation reallocation: The board approved Resolution 24‑25‑17 to move $373,425 from the COP project fund to the lease payment fund to cover the interest portion of an upcoming COP payment due Aug. 1, 2025. Staff said the district already budgeted principal for that payment and recommended using project fund interest earnings to cover the interest portion; otherwise the general fund would need to supply the amount.

Vehicles: Trustees approved financing for four Ford Transit vans to replace vehicles the district had been renting for athletics, workability trips and other departmental uses. Staff said buying and financing the vans saves money compared with repeated annual rentals: one replaced van currently rented for about $21,500 per year would cost an estimated $15,200 to finance, saving roughly $6,000 annually; three other regularly rented vans cost about $74,000 a year to rent and would cost about $48,000 to finance — a projected combined annual savings of about $31,800. Staff also reported an insurance payout of about $5,256 for a totaled van that will partially offset the purchase.

Maintenance excavator: The board approved a five‑year, 0 percent interest lease to acquire one Kubota mini excavator at a total price around $41,001; annualized payments are roughly $8,220. Staff said rental for similar equipment runs about $3,700 per month and that recurring maintenance and work needs make ownership more cost‑effective.

Why trustees voted: Trustees said the purchases and reallocation are designed to reduce recurring rental expenses and shore up the district’s fiscal stability while the larger consolidation, enrollment and benefits issues are resolved. The board directed staff to continue monitoring enrollment, insurance negotiations and consolidation assumptions and to bring further updates as FCMAT and market information arrives.