Gerardo Villegas

The budget report includes the school district certification and criteria and standards review summary. The budget was developed using state-adopted criteria and standards, including expenditures for the Local Control and Accountability Plan (LCAP). The budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties. The report also covers average daily attendance, enrollment, LCFF revenue, salaries and benefits, other revenues and expenditures, facilities maintenance, deficit spending, fund balance, and reserves.

The budget report includes a school district certification, criteria and standards review summary, and supplemental information. It covers average daily attendance, enrollment, LCFF revenue, salaries and benefits, other revenues and expenditures, ongoing and major maintenance account, deficit spending, fund balance, and reserves. The report also includes additional fiscal indicators such as negative cash flow, independent position control, declining enrollment, new charter schools impacting district enrollment, salary increases exceeding COLA, uncapped health benefits, independent financial system, fiscal distress reports, and change of CBO or superintendent.

The budget adoption includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP). The budget also includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties. The budget review covers average daily attendance, enrollment, ADA to enrollment ratio, LCFF revenue, salaries and benefits, other revenues, other expenditures, ongoing and major maintenance account, deficit spending, fund balance and reserves.

The board meeting and study session focused on addressing future fiscal, program, and facilities needs of the District. Key discussion points included challenges facing the district, potential revenue-generating strategies such as a school bond or parcel tax, and considerations for inter-district transfers. The recommendation was to adopt a communication/action plan and determine strategies for 2026 related to facilities and funding.

The document outlines the salary schedule for Speech Language Pathologists and School Psychologists within the Washington Union Elementary School District for the 2025-26 school year. It includes a 2.3% increase in salary steps.