Those are happy dollar signs in the eyes of Mike Reynolds in the middle of the second day of the new school term.

The School District is “in good shape financially,” the assistant superintendent for business said this morning.

Almost no fiscal worries.

Mr. Reynolds, starting his fifth year in Culver City, pronounced the District’s reserve fund, one of the most closely watched barometers, as “very significant.”

Following months of rhetorical wrestling matches over how the first round of Measure CC funds should be invested, a ringingly worthy solution was sprawled in front of the community all along.

Elementary school playgrounds. All five of them.

Could any target be less disputable?

“I think this is the best news financially for our community,” said Mr. Reynolds.

“The bond investment in our playgrounds is one of the most significant events at the start of a new school year. Each elementary school has new playground.

“The new playgrounds look terrific. The kids love them.

“They are a tremendous upgrade from what previously existed” said Mr. Reynolds.

“The playground vendor told us they think our playgrounds are among the safest in the country because we put in extra thick padding below each apparatus.”