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Lemon Grove Board OKs 2024-25 Unaudited Actuals; Reports $2.0M Deficit, $15.6M Ending Fund Balance
Summary
The Lemon Grove School District board approved the 2024-25 unaudited actuals showing $61.5 million in general fund revenue, $63.6 million in expenditures and a $2.0 million deficit. Trustees were told restricted carryovers total roughly $3.8 million and the district maintains required reserves while continuing deficit‑reduction work.
The Lemon Grove School District governing board on Sept. 9 approved the district's 2024-25 unaudited actuals, a fiscal status report for the year that ran July 1, 2024, through June 30, 2025.
The district reported combined general fund revenue of about $61.5 million and expenditures of about $63.6 million, yielding a $2.0 million deficit and an ending fund balance of approximately $15.6 million. Tianna Barton, chief business official, and Michelle Howe Kelton, director of fiscal services, presented the numbers and described components of the balance, including restricted funds, inventories and the district's contingency reserves.
Barton said the district's beginning fund balance was $17.7 million and that, after the deficit and transfers, the fiscal year closed with $15.6 million. She noted the district is meeting the state-required 3% reserve for routine restricted maintenance and a 2% board reserve. "That contingency reserve will assist us with our deficit spend as we continue to monitor expenditures, revenues, and get our deficit spend under control," Barton said.
Howe Kelton explained the state and district budget cycle, noting the board must file unaudited actuals with the County Office of Education by Sept. 15. She said the district's restricted revenue came in slightly lower than projected (about a $247,000 decrease) while unrestricted revenue exceeded projections by about $392,000, driven largely by investment earnings in the fourth quarter.
Trustees asked about the structural deficit and longer-term projections. Howe Kelton said the fiscal team continuously updates multiyear projections and monitors outstanding purchase orders and restricted program spending. On the question of sixth‑grade camp funding, trustees were told families will not be required to cover the full cost; the district has budgeted to ensure the opportunity is available to all eligible students.
The board approved the unaudited actuals on a motion by Trustee Chelsea Smith, seconded by Trustee Preciado.
The report also highlighted ongoing state‑funded and one‑time programs that will carry forward, including arts and music funding tied to Proposition 28 and a one‑time Arts, Music and Instructional Materials block grant. The presenters reiterated that special education remains underfunded at the state and federal level, a point the district continues to press in advocacy.
Next fiscal steps outlined by staff include the external audit (underway in October), a first interim budget presentation in December and subsequent interim and adoption actions next spring and summer.
