Bonita Unified certifies second interim report with positive certification, projects $1.3M revenue increase

The Bonita Unified School District Board certified the district's second interim financial report as of Jan. 31, 2026, giving the district a "positive" certification for its multi‑year budget projections.

The district's business services presenter summarized the report: "We have an increase in revenue of $1,300,000.0," with a notable special‑education cost increase of about $607,000 driven by SELPA placements and an estimated transportation cost increase of about $100,000. The presenter said those increased restricted costs required a contribution from the district's unrestricted general fund.

The presenter listed the district's projected unrestricted ending fund balance at approximately $15,700,000, equivalent to about 9.64% of total expenditures — well above the state's 3% minimum. The report uses ADA assumptions (district ADA of 9,460) and multi‑year estimates that incorporate projected PERS and CPI adjustments; the presenter noted that P2 (Period 2) is the funding period the district is ultimately paid on and that the report will be submitted to the Los Angeles County Office of Education for review.

Board members asked detailed follow‑ups about object codes (materials and supplies vs. contracted services/utilities), how donations and abatements post to school site budgets, and the district's contingency assumptions for years two and three. Business services staff said year‑2 and year‑3 projections rely on CPI percentages and that the district plans to monitor P2 attendance and continue budget development.

After questions, the board moved, seconded and approved the second interim report with a positive certification by voice vote; the report will be filed with LACOE and staff will continue budget development for the coming fiscal year.