Board approves positive certification of second-interim report and expenditure-reduction plan, 3-1

The Apple Valley Unified School District board on March 12 approved a positive certification for the second interim financial report and accepted an expenditure reduction plan intended to address ongoing deficit spending.

Board action and vote: On a roll-call vote the board approved the second interim financial statements and an expenditure reduction plan for 2025-26 and 2026-27. Trustee Renee Longshore voted No, stating the districtnumbers and encumbrances were not sufficiently explained; Trustees Anita Tucker, Maria Akpara and President Amanda Buchanan voted Aye, producing a 3-1 outcome.

What staff presented: Chief Business Officer Matt Schulenberg told the board the second interim reflects adjustments made after Jan. 31, including negotiated settlements and projected ADA of 12,060. Staff reported projected unrestricted ongoing reductions of about $8.8 million for 2026-27 (salary/benefit reductions, vacancy management and reductions in books, supplies and services) and inclusion of recently identified revenue adjustments.

Trustee questions and clarifications: Trustees asked for line-item explanations of increases in books/supplies and pass-through payments to other districts/charters, and for an explanation of a roughly $10 million decline in certain special reserve fund balances compared with prior unaudited actuals. Staff committed to follow up with detailed breakdowns.

Why it matters: The second interim determines what the district reports to the county superintendent and is a key control on fiscal decision-making. The boardaction preserves the districtability to meet legal reporting requirements while staff refines estimates toward unaudited actuals.