Are there courses with low enrollment, e.g. foreign language or music, being offered at the high school?
Parcel tax revenues permit some programs to be offered despite fluctuation in enrollment. In addition, the Board of Education has authorized use of some one time monies to retain programs that would otherwise be lost to budget cuts. The district does not “fully load” at-risk classes such as ACES, reading interventions, and/or Algebra One and remains committed to smaller class sizes for all at-risk/intervention courses to give those students the most positive learning environment needed to close their achievement gap. Does the district have unfunded liability in connection with its post-employment retirement benefits program? If so, how much? Yes. As reported most recently in the DJUSD 2010-11 Adoption Budget Report, the district pays retiree health benefits (other post employment benefits or OPEB) to 81 retirees. Based on 2007 actuarial valuations for current and future retirees, the unfunded actuarial accrued liability is $12,482,499 over a 27 year period. Retiree health benefits are
