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Bass Lake board hears $1.7M special-ed cost, legal and utility overruns in unaudited actuals
Summary
District business staff told trustees the 2024–25 unaudited actuals show a year-end deficit driven by legal fees and higher electricity costs, plus a special-education program that cost about $1.7 million while direct special-ed funding covered roughly $300,000.
District business staff presented the Bass Lake Joint Union Elementary School District's unaudited actuals for fiscal 2024–25 and told trustees the district ended the year in a deficit after larger-than-expected expenses for legal services, electricity and special-education supports.
Tara, the district business presenter, said "the biggest 1 is services and other operating expenditures" and noted legal spending had risen from about $20,000 budgeted to roughly $166,000 in actuals. She also told the board electricity costs were about $123,000 over budget and that several service budgets for student supports — case managers, physical therapy and other contractors — drove increases.
The presentation traced the revenue side to declines in LCFF funding because of lower ADA and the end of one-time federal COVID funds. "Our LCFF funding was around 40,000 less than the previous fiscal year," Tara said, noting the district's three-year ADA-derived funding formula made the drop meaningful. Special-education costs as presented ended the year at roughly $1,711,792 while direct special-ed revenues totaled about $300,000, leaving the district to absorb the balance in unrestricted funds.
Tara warned trustees the district met the legally required 4% reserve but that the cushion was thin. She said auditors are conducting virtual reviews now, with an on-site visit planned in October and a first interim report due in December. The presentation outlined options staff would pursue to manage deficits, including shifting one-time restricted funds where legally permitted and seeking grants or other savings for capital/utility projects.
Board members asked staff about recurring drivers — including higher utility rates, a nonoperational solar array at one site, and staffing reclassifications driven by negotiated salary increases and IEP-mandated paraeducator hires. Staff noted the district has limited options without additional state or federal funding and emphasized the need to prioritize services as the current funding environment continues to tighten.
