Board approves year-end budget adjustments after auditors’ review; district closed near 99.7% of budget

District finance staff asked the board to approve a series of year-end budget adjustments so that the auditors would see final line-item documentation that matches actual spending. The presenter explained the district’s fiscal year closed almost on target: "our budget actually came in, you know, 99.7%." Trustees heard line-item drivers such as savings in health insurance, increased vocational curriculum spending offset by grants, reduced legal fees and changes related to retiree health insurance usage.

The presenter said the overall bottom-line budget did not change and that the adjustments were largely reclassifications to reflect actual expenditures for auditing and state reporting. After board discussion, a motion to approve the year-end adjustments passed by voice vote so the district can finalize audit entries and transfers to fund '27 as appropriate.

Board members asked for more detailed descriptive handouts; staff noted an additional Excel file with line-item descriptions was provided to auditors and will be shared with trustees who request it.