Orange Unified board adopts 2024-25 unaudited actuals and revised 2025-26 budget

The Orange Unified School District Board of Education voted unanimously on Sept. 11 to adopt the district's unaudited actual expenditures for 2024-25 and a revised 2025-26 budget.

Chief fiscal staff described the unaudited actuals as essentially final pending audit review and said the combined general fund receipts for 2024-25 closed higher than estimated. The presentation reported total combined revenues of about $427 million versus an earlier estimate near $419 million and an ending fund balance of roughly $215.8 million. Staff said restricted programs account for most of the balance (about $56.7 million) and that salary and benefits represent roughly 78% of total expenses.

Finance staff noted that the district's total expenditures for 2024-25 were approximately $427 million and that an initially projected 2025-26 deficit of $16.5 million narrowed to less than $1 million based on the unaudited closing and carryover adjustments. Speakers emphasized that some carryover funds are one-time or span multiple years (for example, ESSER and other block grants) and that the board will finalize spending plans in the first interim report.

Trustees asked about enrollment and attendance assumptions. Staff said actual enrollment decline for the year was about 160 students (less than previously estimated 500) and projected a roughly 300-student decline for planning purposes; trustees and staff stressed the strong fiscal impact of attendance changes on state funding. Questions also touched on federal funding variability and how the district's reserves would be used if federal dollars are reduced.

The board voted to adopt the unaudited actuals and the revised 2025-26 budget on a motion moved by Trustee Thomas and seconded by Trustee Glass; the motion carried 7-0. Staff said the first interim report, to be presented by mid-December, will reflect updated carryover and spending plans.