Unaudited report flags a $687,556 classroom-compensation shortfall

What happened

Willows Unified’s 2025–26 unaudited financial report records classroom compensation at 51.27%, below the 55% threshold shown for unified districts. It calculates a $687,555.55 deficiency and warns that future state apportionments may be affected for districts not exempt from the requirement.

Why it matters to families

The shortfall could expose the district to a state funding consequence if the requirement applies and Willows is not exempt; the report labels the figures unaudited, and the audit remains pending.

The evidence

The 2025–26 Unaudited Actuals packet’s SACS summary lists classroom compensation at 51.27%, a $687,555.55 CEA deficiency, and states the 55% unified-district threshold and possible apportionment impact (Education Code §41372). Its agenda background says the figures are before audit adjustments; the Director of Business Services report listed the audit as upcoming.

The source