When the Mariposa County Unified School District projected its 2009-10 budget, the picture was grim. The board sliced away at programs, loaded class sizes and even instituted furloughs to make ends meet.

Now the district has a new director of business services and has closed its books on last year’s budget. Linda Levesque, who took the financial helm for the district in October, gave the board a better financial picture at its Nov. 19 meeting.

Levesque presented the unaudited actuals to the board, detailing the changes in what the district thought it would have and what it actually does. The bottom line is that MCUSD had an ending fund balance of $1.7 million in 2008-09. It had projected that balance to be $859,825. The change represents an increase of nearly twice the projected amount.

The business director explained that the district had $465,623 in funds projected for reduction this year. Another $275,000 is earmarked for textbooks, but has not been spent. There are some smaller amounts, including an unappropriated line item of $95,000. Included in the total $1.7 million is the district’s required reserve of $604,174.

The textbook balance created concern for some audience members. Levesque explained that the $275,000 is not restricted funding. “It is unrestricted, general fund money being set aside to purchase textbooks,” she explained. The district is scheduled for an language arts textbook adoption this year, according to Superintendent Randy Panietz.

Levesque said projecting budgets has been difficult this year, given the state’s fiscal situation. She is concerned about what may come in January when the governor’s new budget proposal is due to be released.

“That’s looking bleak,” she said. “It’s been kind of quiet. That’s the scary thing.”

Panietz said “every district in California” has realized a higher than expected ending fund balance now that books are being closed. The district was supposed to have the report done by Oct. 15. Levesque didn’t start her job until after that date.

Board member Janette Gamble said now that the district knows what it has, things can move forward. “We haven’t had any idea what’s in there,” she said of the current year budget. “We need to really fine tune what this year’s budget looks like.”

Panietz said the change opens the door for positive change. “This offers an opportunity with the unappropriated amount to reduce the very large class sizes that concern us all,” he said.

He added the boosted balance might help the district weather any coming financial storm. “We might need to be able to avoid layoffs,” Panietz said.

The superintendent said the district is developing financial plans that will likely be brought to the board in February. He said that the district will be looking at the potential for restoration of items that are key to the district’s “core mission.”