The Greenfield Union School District board unanimously approved the 2024–25 second interim budget report and certified a positive fiscal outlook for the current year at its March 13 meeting.

District staff presented the report and described primary changes since the prior report: increased salaries and benefits due to filled vacancies and unanticipated extra hours; higher substitute costs; expanded contracts for external services (including Extended Learning Opportunity Program contractors); and additional capital outlay for repairs and IT infrastructure. The presenter said these factors drove increases in expenditures.

The presenter summarized key figures for the year: a beginning fund balance of approximately $28,000,000, projected revenue of roughly $69,000,000 and total available resources near $97,000,800. Projected expenditures were described at about $79,656,000, and the presenter said the district must transfer $263,000 to support the state preschool program. After accounting for restricted funds, the presenter described a projected ending balance of about $5,769,000 and a reserve level of 7.22 percent. The presenter also reported total encroachment on the general fund of approximately $12,000,008.32 and cited special education as a significant source of encroachment.

A staff speaker summarized cash-flow assumptions (revenue timing from property taxes and apportionments) and said the projections through June are based on historical receipt patterns and current expense plans. The presenter recommended the board approve the second interim with a “positive certification,” meaning staff can demonstrate a positive ending balance for the current year and two years forward under current assumptions. The district will present updates at the next regular budget presentation in June 2025.

Board members asked clarifying questions about restricted versus unrestricted reserves, the uses permitted for Extended Learning Opportunity Program funds and the timing of cash receipts. Trustee roll-call votes at the motion to approve recorded: Trustee Arabia — Aye; Trustee Khan — Aye; Clerk Gonzales — Aye; Vice President Smith — Yes; President Jaime — Aye. The motion carried unanimously.

No further budget actions were taken at the meeting beyond approval of the second interim report.