Community presses Lodi Unified over $298M ending balance and rising consulting costs as board certifies unaudited actuals
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Summary
Public comment and board questions focused on the district’s unaudited FY 2023–24 actuals — a reported $298 million ending balance with $201 million unassigned — prompting clarification about coding for books and supplies and the inclusion of Prop 28 funds; the board certified the unaudited actuals 7–0.
Public commentators and board members pressed district staff on the Lodi Unified School District’s unaudited fiscal-year 2023–24 actuals during the Sept. 16 board meeting, focusing on a large ending fund balance and notable increases in certain expenditure categories.
A member of the public, citing numbers presented at the meeting, said the district showed an ending fund balance of $298,000,000 with roughly $201,000,000 unassigned against annual income of about $500,000,000. The speaker urged the board to use funds for classroom purposes and to provide transparency on whether large increases in categories like consulting and supplies have produced measurable benefits for students.
District staff (identified in the meeting as Miss Morris) explained that the unaudited actuals represent the year-end closing for the period ending June 30, 2024, and that the certified report will be submitted to the San Joaquin County Office of Education and the California Department of Education. Staff clarified accounting practice for the state coding: the 'books and supplies' (4000 series) category includes tangible items under $10,000 (for example, classroom repairs or portable equipment), and restricted funds such as Prop 28 for arts appear in the restricted column rather than as ongoing carryover.
The public commenter highlighted specific changes reported in the unaudited actuals: books and supplies increasing from $26,000,000 to $32,000,000, consulting services rising from $25,000,000 to $35,000,000, and certificated salaries increasing by about 4% (approximately $8,000,000). Board members asked follow-up questions about vacancies, program supports, and whether funds labeled as 'books and supplies' were being used for capital or maintenance items; staff confirmed that purchases under $10,000 are coded to the supplies account as required by state guidance.
After the presentation and questions, the board moved to certify the unaudited actuals for FY 2023–24. The motion passed by a board vote recorded as 7–0.
The meeting did not include additional documentation tying the reported spending increases to specific student outcomes; community members at the meeting requested clearer reporting on the "bang for the buck" for consulting contracts and increased materials spending.
