County education office flags fiscal risks, asks Pacifica for revised budget
San Mateo County Office of Education presented an AB 1200 fiscal solvency review citing a 'going concern' letter related to lower-than-projected ending balances, rising special-education costs, declining enrollment and leadership change; county asked the district to submit a revised budget incorporating the fiscal-stabilization plan.
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Kevin Baltima, deputy superintendent for the San Mateo County Office of Education, told trustees the county issued a "going concern" letter on Feb. 18, 2026 because the district's 2024–25 ending fund balance fell below projections and special-education costs were not adequately budgeted.
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