Rocklin Unified board approves second interim report, cites one‑time state funds and risks from structural deficit

The Rocklin Unified School District board voted March 18 to approve the district’s second interim budget report, accepting revisions that reflect a January 31 snapshot of revenues and expenses and updated assumptions about one‑time funding and settlements.

Mario DeCosta, director of fiscal services, presented the report and summarized changes since the first interim. DeCosta told trustees LCFF adjustments added roughly $80,000, federal revenue decreased by about $258,000 largely because of CELPA funding changes, and other state revenue rose by about $1.5 million driven principally by one‑time grants such as the Student Support and Demonstration Block Grant and the Learning Recovery Emergency Block Grant. He said other local revenue grew by roughly $2.3 million because some bus and clean‑air grants became realizable and an additional $368,000 of Medi‑Cal reimbursement was recognized; interest income projections improved by about $500,000.

On the expenditure side, DeCosta said recent bargaining‑unit settlements increased salary and benefit costs and that capital outlay was reduced by about $3 million to reflect project carryovers into future years. He described a $550,000 Chromebook drawdown and an additional device purchase since second interim’s snapshot. DeCosta recommended a "positive" certification — that the district can meet its obligations for the current and subsequent two fiscal years — while noting that multi‑year projections remain sensitive to one‑time funding assumptions.

Trustees probed several areas: Trustee (name used in roll calls) asked for clarity about the board’s stabilization fund and settlement reserve; DeCosta said the district maintains a board‑approved 3% stabilization commitment plus the state‑required 3% uncertainty reserve. Trustee discussion also flagged a structural deficit in multi‑year projections and urged continued attention to rely less on one‑time state dollars.

Trustee Price moved and Trustee Sadoff seconded approval of the second interim report and budget revisions; a roll‑call vote recorded all voting members in favor and the motion passed.

The approved report will be used in subsequent budget planning; staff said the district will continue to monitor May Revised state budget information and plan for Chromebook refreshes and facility projects whose timing shifts affect capital outlays.