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District finance staff outlines grants: IDEA covers special education; ESEA Titles fund small share of general education
Summary
A district presenter described funds and federal grants, explaining IDEA supports special education and estimated that federal grants make up roughly 12% of special education funding and 1% of general education; the board discussed checks on Fund 21 accounts.
A district presenter (speaker 6) walked the board through the district's fund structure and the major federal grants the district manages, including IDEA for special education and ESEA titles 1–4.
"Special education, 12% of our money comes from federal grants, and then general education, 1% comes from the federal grants," the presenter said, summarizing recent allocations. She explained Fund 10 is the general operating fund; Fund 21 holds donations and PTO funds with project codes by grade level to prevent long-term accumulation; and Funds 38 and 39 relate to debt (nonreferendum and referendum). The presenter also described Fund 50 (food service) and Fund 8 (community services), noting the SRO expense flows through that account.
Board members asked about internal controls for Fund 21 and how leftover balances follow a grade level to subsequent years; staff said they had reviewed field-trip expenses to reconcile project codes and ensure funds were used for the intended student groups. Presenters also noted that some Title allocations have declined in recent years and that districts statewide have reclassified or adjusted to those changes.
