The La Cañada Unified School District Governing Board unanimously voted on Tuesday to approve a summary of district revenue and expenditures for the 2017-18 fiscal year, including an unaudited fund balance that increased by about $2.1 million from the previous fiscal year.
The California Education Code requires that unaudited financial information for the previous year be submitted to the board and the county Office of Education by Sept. 15, according to a report from Mark Evans, assistant superintendent of administration and business services.
Even though the previous fiscal year ended on June 30, final totals are not completed by the district and the Office of Education until the end of August, Evans wrote. A state-approved firm then audits the reports and documentation, and everything is finalized for submission to the LCUSD board and the state by Dec. 15.
A large part of the report is the ending fund balance because it directly affects the current budget year, according to Evans.
“Our salaries and benefits were right on target,” Evans said at the meeting. “In supplies and services, we had a lot of leftover. On the supplies side, those are restricted funds. Most of our savings were located in services. However, 40% to 45% are deferred dollars as opposed to unspent dollars.”
The balance increased to $7.8 million from $5.7 million, according to Evans’ report.
A memorandum from the district showed the general fund expenditures were “significantly reduced” because of savings and spending that were deferred until the new fiscal year, Evans wrote.
Although revenue slightly decreased the fund balance by about $71,000, other areas significantly increased it. Salaries and benefits increased the fund balance by about $170,000, supplies and service increased it by $1.2 million and capital expenditures increased it by $781,000.
Evans wrote that there was $5.4 million in reserve for economic uncertainties and $490,000 saved for future increases to pension costs.
AP TEXTBOOK ADOPTED
The board unanimously approved the 13th edition of the textbook “American Government — Roots and Reform.”
The book, written by Karen O’Connor and Larry Sabato, will be used for the newly redesigned Advanced Placement United States Government course. The book is available for review by the public until Nov. 16.
Board member Joe Radabaugh asked if there was any recourse for parents who had an issue with the book.
“The textbook has been available since August, and if they have concerns they would have come forward to raise concern,” said associate superintendent Anais Wenn. “We haven’t had one parent come to raise concern.”
SEWING AND DESIGN CLASS
The board unanimously approved the course description for Introduction to Sewing and Design.
The description describes how “by the end of the course, students will be able to describe design elements such as shape and form, perform basic sewing methods,” understand textile vocabulary and learn other skills.
Board member Dan Jeffries asked if there was discussion about renaming the class, because “it sounds like the concept is more than traditional sewing.”
James Cartnal, executive director of pupil programs and services, said the name is appropriate because students would walk into a classroom with 18 sewing machines.
“There’s a truth in being somewhat descriptive,” Cartnal said.
The name of the class was not ultimately changed.