Agenda for Mesa Union Nov. 19 meeting

8/13/2019 Agenda for Mesa Union Nov. 19 meeting.

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Mesa Union School District

Agenda for the Board Meeting of the Board of Trustees to be held on Tuesday, November 19, 2013, at 6:00

p.m. in the School Mul ti-Purpose Room located at 3901 North Mesa School Road, Somis, Cali fornia 93066

The Regular Board Meeting of the Board of Trustees will begin at 6:00 p.m. with closed session and approximately 6:30

p.m. for open session. A complete agenda packet is available at the District Office, 3901 North Mesa School RoadSomis, Monday and Tuesday prior to a regularly scheduled meeting and online atwww.mesaschool.org.

1. CALL TO ORDER AND RECOGNITION OF A QUORUM:Time______ Present Absent

Mrs. Susan Nemets, President ______ ______

Mr. Steven Sullivan, Vice President ______ ______Mrs. Judith Thielemann, Board Clerk ______ ______

Mr. Rick Murray, Trustee ______ ______Mr. Noel Camanag, Trustee ______ ______Dr. Michael Babb, Superintendent ______ ______

Mr. Ryan Howatt, Principal ______ ______Mrs. Cindy Hansen, Chief Business Official ______ ______

Mrs. Erica Magdaleno, Executive Assistant ______ ______

2. ADOPTION OF AGENDAUsually an agenda covers an entire session, in which case it is the order of business for that session and is adoptemajority vote of the assembly. Thereafter, no change can be made in the agenda except by a two-thirds vote ounanimous consent. At the point of adoption of the agenda, any Board member or the superintendent can requestthe agenda be re-ordered.

3. PUBLIC COMMMENT ON CLOSED SESSION ITEMS:At this time, any member of the public may address the Board concerning the closed session items. A person addresthe Board is urged to use not more than three (3) minutes of time.

4. CLOSED SESSION:During this time, the Board may adjourn to closed session to discuss confidential material relating to:

A. Negotiations as it relates to MUTA and MUST authorized by Government Code 3549.1B. Liability Claim, Claimant Number: VCSD-025953 authorized by Government Code 54956.95

ADJOURN FROM CLOSED: Time______

RECONVENE IN PUBLIC

(Approximate time-6:30pm) Time: ______

Report of actions taken during closed session: The president of the Board will report on actions taken during clsession.

5. OFFICIALOPENING-PLEDGE OF ALLEGIANCE6. MINUTES

It is the recommendation of the district administration that the Board of Trustees approve the minutes of the regularboard meeting of October 15, 2013, as presented.

7. AUDIENCETOADDRESSBOARDOFTRUSTEESPRESENTATIONS/COMMENTS BY THE PUBLIC. All individuals are invited to speak to the Board du

public comment on matters related to the district. If you wish to address the Board, please plan to complete a Spe
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Agenda for the Regular M eeting of the Board of Trustees to be held on Tuesday, November 19, 2013, at 6:00


Form prior to the start of the meeting. Forms are available in the District Office, at the Board meeting and onlinwww.mesaschool.orgA. Robotics PresentationB. Modernization Plaque Presentation

8. SUPERINTENDENT AND PRINCIPALS REPORTS:

Superintendent:A. Title III AccountabilityB. LCAPC. Supplemental Educational Services (SES)D. Goals and ObjectivesPrincipal:

A. School Climate UpdateB. Zeros Arent Permitted (ZAP) programC. School Site CouncilD. Smarter Balance Assessment

9. BOARDMEMBERSREPORTSANDCOMMUNICATIONS:A. Correspondence

1.CSBA requesting delegate nominations.B. Board members' reports and communicationsC. Board members' interests and concerns

10. CONSENT AGENDA:*Approval of Consent AgendaAll items on the Consent Agenda are to be approved as one motion unless a Board

Member requests separate action on a specific item. Each item approved shall be deemed to have been read in fuland adopted as recommended.

A. Purchase OrdersMesa

It is the recommendation of the district administration that the Purchase Orders be approved as presented.

PLEASE SEE AGENDA ITEM 10A IN THE PACKET

B. Check RegisterMesaIt is the recommendation of the district administration that the Check Register be approved as presented.

PLEASE SEE AGENDA ITEM 10B IN THE PACKET

C. Statement of Revenues and Expenditures (October 2013)It is the recommendation of the district administration that the Statement of Revenues and Expenditureapproved as presented.

PLEASE SEE AGENDA ITEM 10C IN THE PACKET

D. Current Enrollment ReportIt is the recommendation of the district administration that the Enrollment Report be accepted as presented.
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PLEASE SEE AGENDA ITEM 10D IN THE PACKET

E. Student of the Month ListingIt is the recommendation of the district administration that the Student of the Month listing be accepted as

presented.

PLEASE SEE AGENDA ITEM 10E IN THE PACKET

F. Golden Valley Charter School Statement of Revenue and ExpendituresIt is the recommendation of the district administration that the Statement of Revenue and Expenditures fromGolden Valley Charter School be approved as presented.

PLEASE SEE AGENDA ITEM 10F IN THE PACKET

G. Receipt of Ventura County Report of Investments for the quarter ending June 30, 2013.It is the recommendation of the district administration that the Ventura County Report of Investments for thequarter ending June 30, 2013, be approved as presented.

PLEASE SEE AGENDA ITEM 10G IN THE PACKET

11. ACTION/DISCUSSION ITEMS:A. Consideration of adoption of the 1stInterim Report

It is the recommendation of the District Administration that the Board of Trustees adopt the 1stInterim Report.

PLEASE SEE AGENDA ITEM 12A IN THE PACKET

B. Receive the initial proposal of the Mesa Union Support Team (MUST) to the Mesa Union School District forthe 2013-2014 school year.

In accordance with Government Code section 3547, all initial bargaining proposals of an exclusive bargaining

representative shall be presented at a public meeting of a public school employer and thereafter, shall be publicrecord. The Mesa Union Support Team (MUST) hereby presents its initial proposal to the Mesa Union School

District. This proposal shall be available for public review in District Office from November 20-December 172013, and the public will have an opportunity to respond to this proposal at the next scheduled Board meeting.

It is the recommendation of the district administration that the Board of Trustees review the received initiaproposal of the Mesa Union Teachers Association to the Mesa Union School District for the 2013-2014

school year.

PLEASE SEE AGENDA ITEM 12B IN THE PACKET

C. Consideration of Acceptance of the Annual Programmatic Audit for 2012-2013 from Golden Valley CharterSchool.

It is the recommendation of the District Administration that the Board of Trustees approve the 20122013Annual Programmatic Audit from Golden Valley Charter School.

PLEASE SEE AGENDA ITEM 12C IN THE PACKET


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D. Consideration of acceptance of the revised miscellaneous certificated salary schedule increasing thecertificated substitute daily rates.

It is the recommendation of the district administration that the Board of Trustees approve the revisedmiscellaneous certificated salary schedule increasing the certificated substitute daily rate.

PLEASE SEE AGENDA ITEM 12D IN THE PACKET

E. Consideration of acceptance of the revised classified salary schedule.It is the recommendation of the district administration that the Board of Trustees approve the revised classified

salary schedule.

PLEASE SEE AGENDA ITEM 12E IN THE PACKET

F. Consideration of approval of the settlement authority request from York Risk Services Group, Inc.,for Workmans Compensation Claim # VCSD-025953.

It is the recommendation of the district administration that the Board of Trustees approve the settlemenauthority request from York Risk Services Group, Inc., for workmans compensation claim # VCSD-025953.

G. Consideration of adoption of the board policies in sections 0000-3000 as presented or amended.It is the recommendation of the district administration that the Board of Trustees adopt the board policies insections 0000-3000.

PLEASE SEE AGENDA ITEM 12G IN THE PACKET

H. Consideration of adoption of the board policies in section 4000 as presented or amended.It is the recommendation of the district administration that the Board of Trustees adopt the policies in section4000 as presented or amended.

PLEASE SEE AGENDA ITEM 12H IN THE PACKET

I. Consideration of adoption of the board policies in section 5000 as presented or amended.It is the recommendation of the district administration that the Board of Trustees adopt the policies in section5000 as presented or amended.

PLEASE SEE AGENDA ITEM 12I IN THE PACKET

J. First Reading for policy revisions in section 6000.It is the recommendation of the district administration that the Board of Trustees review the policies in section

6000. These policies will be placed on the December 2013 agenda for adoption.

PLEASE SEE AGENDA ITEM 12J IN THE PACKET

K. First Reading for October 2013 Policy updates in section 0000- 3000.


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Official Minutes of the October 15, 2013, Regular Meeting of the Board of Trustees of the Mesa Union School District

Call to order

Roll Call

Agenda

Public Comment onClosed Session

Reconvene to OpenSession

Official OpeningPledge

Minutes

Public Comments

SuperintendentsReport

The October 15, 2013, Regular Meeting of the Board of Trustees of the Mesa Union SchoolDistrict was called to order by President Nemets at 6:02 p.m. in the Multi-purpose Room.

Board members present were Susan Nemets, Rick Murray, Noel Camanag, StevenSullivan and Judith Thielemann.

Administration present were Dr. Babb, superintendent, Erica Magdaleno, executive assistant,and Cindy Hansen, chief business officer.

The agenda was adopted by common consent.

At 6:02 p.m., President Nemets asked for public comment on closed session items. Hearingnone, she announced that the Board was going into closed session to discuss personnel as itrelates to the 2013-2014 school year and negotiations as it relates to MUST and MUTA.

At 6:35 p.m., the Board of Trustees returned to open session. President Nemets reported thatthe Board of Trustees had just returned from closed session where personnel as it relates to the2013-2014 school year and negotiations as it relates to MUST and MUTA were discussed. Noaction was taken.

President Nemets led the Pledge of Allegiance.

The minutes of the Regular Board Meeting of September 17, 2013, were approved by commonconsent.

No public comments

Superintendents Report:

A. Year IV Program Improvement: Dr. Babb shared the requirements for Year IV ProgramImprovement. Many of the requirements in Year IV Program Improvement are the same as thosein Years 1-3. Those requirements include notifying parents of the schools designation as a PI

school, offering choice, and providing students with Supplemental Educational Services (SES).This year staff is required to prepare a plan for Alternative Governance, which is an alternativeto making school decisions. Within the governance plan it will be required to select an optionfrom the following: Reopen school as a charter, replace all or most staff including principal,contract with outside entity to manage school, state takeover, which is not an option inCalifornia, or any other major restructuring. About 85% of schools that are in Year IV ProgramImprovement select other major restructuring. Year IV Program Improvement is for planning agovernance plan. Year V Program Improvement is to implement the adopted governance plan.Currently at the state level there are some decisions regarding accountability and the ProgramImprovement process that are unresolved, and more information will be provided at theNovember state board meeting. Our current accountability system assumes that there will bestandardized test data at the end of the school year. This year, there will be a freeze on the data.

Dr. Babb contacted VCOE for input regarding the freeze and was advised to wait until moreinformation from the state is received before moving forward on the planning of the alternativegovernance plan, and focus more attention on the Single Plan for School Achievement (SPSA)and the Local Control Accountability Plan (LCAP) which focuses on accountability and raisingstudent achievement for all students especially challenged subgroups. Dr. Babb advised theboard that he would update the board via the weekly memo and board meetings of any stateupdates that are received regarding Program Improvement. Dr. Babb also shared that the processfor providing students with Supplemental Educational Services has begun. A meeting has beenscheduled to meet with the SES providers. Parents will then be invited to meet the providers. Thesame process that we followed last year regarding SES services will be followed this year,although services will be provided earlier in the year.


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Board Members

Reports andCommunications

B. Local Control Action Plan (LCAP):Dr. Babb shared that the board will need to adopt a LocalControl Accountability Plan (LCAP) before July 1, 2014. The plan will be effective for a three-year cycle. The state will provide a template that encompasses eight priority areas: studentengagement, other student outcomes, parental involvement, course access, implementation ofcommon core state standards, basic services, school climate, and student achievement. Dr. Babbshared that he has started gathering data. Some necessary data, including school attendance, ELreclassification rates, and teacher misassignments, already exist. Some of the areas that did nothave much data were efforts to seek parental involvement, and promotion of parent participation.Dr. Babb will be working on creating a system to gather the missing information. Dr. Babb alsoshared that parent, student, and staff data will need to be collected. Currently there is informationon student enrollment, attendance patterns, and behavior, but Dr. Babb would like to streamlinethe data into subgroups. The collected information and its analysis will be shared at a later date.

C. Professional Learning: Dr. Babb shared that on October 4, teachers and administrators attendedprofessional development at VCOE with other school districts from the consortium. The trainingwas very valuable; it focused on Common Core State Standards. It also gave teachers theopportunity to collaborate with teachers from other districts. In evaluations, teacher feedbackwas very positive. Most teachers met by grade level and focused on developed a Common Core-based writing assessment, created a rubric, and developed a timeline for the assessment.Teachers will meet at a later date either in person or via the Internet on My Big Campus, a socialmedia network for teachers to discuss student achievement and student writing. During thetraining the secondary math and science teachers discussed the math and science state standards,changes in the curriculum and took part in hands-on, common core activities that were similar toAIMS.

D. Migrant Speech and Spelling: Dr. Babb shared that Mesa Union will host this years MigrantSpeech Tournament and Spelling Bee on February 8, 2014, from 8:30-2:00 p.m. The speechtournament and spelling bee will be conducted in English and Spanish and will include schoolsthroughout Ventura County Region 17 and may also include schools from other areas. A list oftopics and spelling words will be provided to students prior to the event so students can prepare.This event will also provide students practice for the debate tournament that will take place laterin the school year. Trustee Nemets volunteered to judge.

A. Correspondence:Trustee Thielemann shared that the same company that has been used in the past for yearbookswill be used for this years yearbook. Trustee Thielemann shared that there will also be an onlineyearbook where pictures can be uploaded. Trustee Thielemann has a tutorial with therepresentative and was very impressed on the use of technology. The representative also offeredto provide a group webinar using a smart board. Mr. Howatt will be sending out information forthe yearbook club on the next Mesa Matters. Trustee Thielemann will be providing a web codewhere staff, students, and parents can upload pictures; then, the yearbook club will be able toselect pictures for the yearbook. Trustee Thielemann is also seeking assistance in taking picturesof the 8thgrade students. Mrs. Mitchell volunteered and also suggested asking Mr. Demaria, who

has also taken pictures in the past.

B. Board members reports and communications:Trustee Nemets shared that the Robotics tournament will be taking place on Sunday Nov. 10th.Trustee Nemets reminded the board that an email was sent asking for volunteers. No experienceis required to volunteer. Trustee Nemets thanked Trustee Camanag for finding 3 engineers fromthe Naval base to volunteer. Mesa will be hosting 16 teams; four teams are from Mesa Union.

Trustee Sullivan commented on the need to align science curriculum with the exploratoryprogram in the junior high.

C. Board members interests and concerns:


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Consent Agenda

Open Public

Hearing

Close PublicHearing

Open Public

Hearing

Trustee Sullivan spoke with other schools that were experiencing technology problems whenusing on-line textbooks. Trustee Sullivan suggested downloading textbooks to the local serverinstead of using the Internet. Trustee Sullivan suggested switching the servers from Windows toLinux to preserve the hardware.

Trustee Sullivan reminded the board that last year bullying was discussed. Trustee Sullivan

would like to follow up on the administrative plan to address bullying. Dr. Babb shared that Mr.Howatt is preparing a plan, and will be presenting it at the next board meeting.

Trustee Sullivan shared that he has continued to observe cars blocking traffic and being leftunattended in the loop. As a result of that what he observed on a particular day, Mr. Howattplaced a safety reminder inMesa Matters. Trustee Sullivan shared that he is very grateful thatMr. Howatt sent out a reminder, which has made a great difference in the parking lot. Since thenTrustee Sullivan has no longer observed unattended cars. Trustee Sullivan also shared that hewas very excited to see the impression on students faces when Mr. Howatt is out on the parkinglot greeting students in the morning. Students are always very excited to see Mr. Howatt; hispresence it is a great way to start school.

Trustee Sullivan shared that during the time when Mesa was a NASA explorer school there wasa slogan on the back of the NASA T-shirts. Failure is not an option. Trustee Sullivan feels thatthe message had an effect on how staff and student body perceived school. We dont let studentsfail. This message was discussed with the previous principal and the zeros arent permitted(ZAP) program was introduced. Trustee Sullivan suggests that we bring back a program wherestudents are not permitted to fail. Trustee Nemets approached the board to clarify if the ZAPprogram was still being used. Most of the junior high teachers are available in their class duringlunch. Dr. Babb has seen students in the classroom but is not clear whether they are in class bychoice or if this is a mandatory assignment. Trustee Babb will follow up with Mr. Howatt andprovide an update at the next board meeting.

Trustee Thielemann shared concerns about the front landscape upkeep. The maintenance staff

needs to improve the upkeep. Trustee Thielemann suggested placing a sign in front of the schoolthat is nice and it can be used to hang up school event signs.

Consent Agenda:

The Consent Agenda was approved by common consent

Purchase Orders $141,672.93

Checks totaling $331,025.42

Enrollment 650

Action/Discussion:

President Nemets opened the Public Hearing at 7:10 p.m., for the purpose of presentation of the

initial proposal of the Mesa Union Teachers Association (MUTA) for the 2013-2014 schoolyear negotiations, and allow for public comment. There was no comment.

Trustee Nemets closed the public hearing 7:11 p.m.

President Nemets opened Public Hearing at 7:11 p.m. for the purpose of presentation of theinitial proposal of the Mesa Union School District to the Teachers Association (MUTA) for the2013-2014 school year negotiations and to allow for public comment. There was no comment.

Ms. Christie Mitchell, teacher, approached the board to ask if the articles had been revised froman earlier draft and corrected. Dr. Babb confirmed that corrections were made.

Trustee Nemets closed the public hearing at 7:12 p.m.


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Close Public

Hearing

MUTA InitialProposal to

MUSD

MUSD InitialProposal to

MUTA

Resolution

#13-14-04

Resolution

#13-14-05

Gervitz GraduateSchool of

Education

District of Choice

Common Core

State Standards

Spending Plan

Quarterly Report

Williams UniformComplaints

Board Policies

Board Policies

1stread 0000s-

3000s

Board Policies

1stread 4000s

Board Policies

1stread 5000s

Personnel

The Board of Trustees discussed and acknowledged receipt of the Initial Proposal of the MesaUnion Teachers' Association (MUTA) to the Mesa Union School District for the 2013-2014school year for negotiations. There were no comments. The board of trustees therebyacknowledged receipt.

On motion of Trustee Sullivan, seconded by Trustee Camanag, and carried with a 5-0-0 vote, theboard adopted the Initial Proposal of the Mesa Union School District to the Mesa UnionTeachers' Association (MUTA) for the 2013-2014 school year negotiations.

On motion of Trustee Sullivan, seconded by Trustee Murray and carried with a 5-0-0 vote,Resolution # 13-14-04 Use of the Northern End of Property was adopted as amended.

On motion of Trustee Murray, seconded by Trustee Camanag and carried with a 5-0-0 vote,Resolution #13-14-05 In Recognition of National Red Ribbon Week October 23-October 31,2013, was adopted.

On motion of Trustee Thielemann, seconded by Trustee Sullivan, and carried with a 5-0-0 vote,

the service agreement with the Gervitz Graduate School of Education for the services ofproviding Mesa Union School District with South Coast Writing Project (SCWriP) teachertraining was approved.

On motion of Trustee Thielemann, seconded by Trustee Sullivan, and carried with a 5-0-0 vote,the District of Choice procedures and application for the 2014-2015 school year were approved.Dr. Babb recommended maintaining 20 spaces available for the 2014-2015 school year.Recommendation was accepted.

On motion of Trustee Murray, seconded by Trustee Camanag, and carried with a 5-0-0 vote,the Common Core State Standards Spending Plan was adopted.

On motion of Trustee Sullivan, seconded by Trustee Murray, and carried with a 5-0-0 vote, theQuarterly Report on Williams Uniform Complaints was accepted.

On motion of Trustee Sullivan, seconded by Trustee Camanag, and carried with a 5-0-0 vote,the Board of Trustees adopted the policy updates as presented and amended.

The Board of Trustees was provided with Board Policies 0000s-3000 for first review to bebrought for approval at the November 2013 Board meeting.

The Board of Trustees was provided with Board Policies 4000 for first review to be brought forapproval at the November 2013 Board meeting.

The Board of Trustees was provided with Board Policies 5000 for first review to be brought forapproval at the November 2013 Board meeting.

Personnel:

On motion of Trustee Thielemann, seconded by Trustee Murray, and carried with a 5-0-0 vote,the revised student supervisor job description placed on salary R2-002 of the classified salaryschedule was approved.

On motion of Trustee Thielemann, seconded by Trustee Sullivan, and carried with a 5-0-0 vote,


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Future Items

Future Meetings

Adjournment

the hiring of a temporary student supervisor for 2 to 3 hours per day was approved.

December board meeting date Summer Facilities Use Discuss and Adopt the Initial Proposal of the Mesa Union School District to the Mesa Union

Support Team for the 2013-2014 school year negotiations.

November 19, 2013, at 6:00 p.m.

There being no further items Trustee Nemets adjourned the Regular Board Meeting at 7:35p.m.


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R:\Group\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim DetailCover 11/14/2013 9:17 AM


e-mail: [email protected]

3901 North Mesa School RoadSomis, Californ ia 93066Phone (805) 485-1411www.mesaschool.org

2013/2014 FIRST INTERIM

Budget Detail

Prepared By:Cynthia Hansen

Ventura County Schools Business Services Authority5189 Verdugo Way

Camarillo, CA 93012Phone: (805) 383-1972 Fax: (805) 383-1973


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PAGE

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Unrestricted General Fund Revenue Detail . . . . . . . . . . . . . . . . . . . . . . . 12

Unrestricted General Fund Expenditure Detail . . . . . . . . . . . . . . . . . . . . . 13

Unrestricted General Fund Other Financing Sources/(Uses) . . . . . . . . . 15

Unrestricted General Fund Actual Expenditures to Date . . . . . . . . . . . . . 16

General Fund Categoricals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

General Fund Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

General Fund Ending Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Control Funding Formula and Revenue Limit Comparison . . . . . .

Mesa Union School Distri ct

General Fund Multiyear Projections . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revenue Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Expenditure Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ending Fund Balance Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enrollment History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enrollment/Attendance Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2013/2014 FIRST INTERIMBudget Detail

Table of Contents

Budget Snapshot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


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oup\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim DetailBudget Snaphot 1314 1st Interim Page 1 11/14/2

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A F G H I J K L M N


Budget Snapshot

As of 2013/2014 First Interim

Actuals Projected as of 2013/14 First Interim

2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16

CBEDS enrollment (First Wednesday in October) 581 584 602 606 631 665 650 650 645

ADA Generated (P2) (Exc. County Transfers) 552 560 573 581 614 636.24 621 621 616

Attendance Ratio 95.01% 95.89% 95.18% 95.87% 97.31% 95.68% 95.54% 95.54% 95.50%

ADA Funded 557 560 573 581 614 636.24 636.24 621 621

% Increase/(Decrease) from Prior Year 0.00% 0.54% 2.32% 1.40% 5.68% 3.62% 0.00% -2.40% 0.00%

Revenue Limit Funding

Statutory COLA 4.53% 5.66% 4.25% -0.39% 2.24% 3.24%

Deficit $0.00 7.8440% 18.3550% 17.9633% 19.7540% 22.2720%

Funded Revenue Limit per ADA $5,517.16 $5,374.69 $4,712.95 $4,976.74 $4,925.57 $4,979.20

% Increase/(Decrease) 4.57% -2.58% -12.31% 5.60% -1.03% 1.09%

*Total Revenue Limit Funding 3,076,295$ 2,999,236$ 2,743,738$ 2,903,277$ 3,067,130$ 3,196,108$

% Increase/(Decrease) from Prior Year -17.72% -2.50% -8.52% 5.81% 5.64% 4.21%

Local Control Funding Formula

COLA 1.565% 1.87% 1.99%

LCFF Gap Funding Rate 11.780% 16.49% 18.69%

Funded LCFF per ADA (2012/13 includes Funded Rev Lim, Tier III, Transp, EIA, CSR) $5,772.45 $6,059.08 $6,456.19 $6,845.14

% Increase/(Decrease) 4.97% 6.55% 6.02%

*Total LCFF Funding 3,677,625$ 3,855,031$ 4,009,292$ 4,250,829$

% Increase/(Decrease) from Prior Year 4.82% 4.00% 6.02%

General Fund

Revenue 4,792,147$ 4,527,695$ 4,545,717$ 4,512,969$ 4,398,413$ 4,475,483$ 4,905,116$ 4,858,643$ 5,100,180$

Expenditures 4,439,363$ 4,375,849$ 4,530,035$ 4,804,401$ 4,641,353$ 5,142,961$ 4,945,981$ 4,791,207$ 4,844,346$

Other Sources/(Uses) 14,281$ (70,669)$ (63,499)$ 103,770$ -$ 601,153$ -$ -$ -$

Net Increase/(Decrease) 367,065$ 81,177$ (47,817)$ (187,662)$ (242,941)$ (66,325)$ (40,865)$ 67,436$ 255,834$

Ending Fund Balance 1,741,843$ 1,823,020$ 1,775,203$ 1,587,541$ 1,344,600$ 1,278,275$ 1,237,410$ 1,304,846$ 1,560,680$

% Increase/(Decrease) 26.70% 4.66% -2.62% -10.57% -15.30% -4.93% -3.20% 5.45% 19.61%

Ending Fund Balance as % of Expenditures/(Uses) 39.36% 41.00% 38.65% 33.77% 28.97% 28.14% 25.02% 27.23% 32.22%

California Consumer Price Index 3.40% 1.30% 0.70% 1.70% 2.39% 2.30% 2.00% 2.30% 2.50%

Total Utilities 82,298$ 81,882$ 78,665$ 86,412$ 84,022$ 86,898$ 91,006$ 93,095$ 95,420$

% Increase/(Decrease) 14.89% -0.51% -3.93% 9.85% -2.77% 3.42% 4.73% 2.30% 2.50%

Teacher FTE 27.00 26.80 26.80 27.30 28.80 27.91 27.46 27.46 27.46

Average Actual Teacher Salary (Exc. Benefits) $ 58,302 $ 64,931 $ 65,126 $ 65,041 $ 66,155 $ 67,193 $ 69,045 $ 70,081 $ 71,132

Average Actual Teacher Salary (Inc. Fringe and

Health and Welfare Benefits)

$ 74,323 $ 81,811 $ 81,814 $ 82,627 $ 84,749 $ 86,166 $ 88,012 $ 89,688 $ 91,406

Fringe Benefits 13.45% 12.86% 12.53% 13.01% 14.05% 13.78% 12.77% 12.77% 12.77%

% Increase/(Decrease) (Salary only) -6.14% 11.37% 0.30% -0.13% 1.71% 1.57% 2.76% 1.50% 1.50%

COLA/Raise for Employees-On Schedule 4.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

COLA/Raise for Employees - One Time 0.00% 0.00% -$ -$ -$ 0.00% 0.00% 0.00% 0.00%

Health Benefit Costs (80% Blue Cross PPO)

Annual Cost of Plan 9,342.00$ 10,050.00$ 10,224.00$ 11,115.90$ 11,674.20$ 12,391.20$ 13,254.60$ 14,269.77$ 15,335.72$

% Increase/(Decrease) 8.14% 7.58% 1.73% 8.72% 5.02% 6.14% 6.97% 7.66% 7.47%

Annual District Cap (Cost to District) 8,179.56$ 8,527.56$ 8,527.56$ 9,122.16$ 9,296.16$ 9,716.16$ 10,151.76$ 10,659.34$ 11,192.32$


Annual Cost to Employee 1,162.44$ 1,522.44$ 1,696.44$ 1,993.74$ 2,378.04$ 2,675.04$ 3,102.84$ 3,610.42$ 4,143.40$



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R:\Group\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim Detail All Funds PAGE 2 11/14/2013 9:17 AM


FUND SUMMARY AS OF 2012/2013 UNAUDITED ACTUALSOther Net Increase/ Beginning Ending

Sources/ (Decrease) to Fund FundFund Fund Description Revenues Expenditures (Uses) Fund Balance Balance Balance

010 General 4,475,483$ 5,142,961$ 601,153$ (66,325)$ 1,344,601$ 1,278,275$130 Cafeteria 169,301 168,737 - 564 46,027 46,591140 Deferred Maintenance 556 24,726 - (24,170) 224,309 200,139150 Pupil Transp. Equipment 80 - - 80 19,626 19,706171 Special Reserve: Foundation - - - - 36 36173 Special Reserve - Equipment 43 - - 43 10,426 10,469211 Bond Building Fund 2,498 382,713 (601,153) (981,368) 981,368 (0)251 Capital Facilities - Developer Fees 13,677 12,473 - 1,204 38,318 39,522355 County School Facilities Hardship - - - - - -401 Special Reserve Capital Outlay - - - - 245 245510 Bond Interest and Redemption 243,786 261,288 - (17,502) 252,654 235,152511 Bond Interest and Redemption 264,329 242,881 - 21,448 200,446 221,894

Total All Funds $ 5,169,752 $ 6,235,779 $ (0) $ (1,066,026) $ 3,118,054 $ 2,052,028


FUND SUMMARY AS OF 2013/2014 FIRST INTERIMOther Net Increase/ Beginning Ending

Sources/ (Decrease) to Fund FundFund Fund Description Revenues Expenditures (Uses) Fund Balance Balance Balance

010 General 4,905,115$ 4,945,980$ -$ (40,865)$ 1,278,275$ 1,237,410$130 Cafeteria 163,933 179,117 - (15,184) 46,591 31,407140 Deferred Maintenance 550 35,000 - (34,450) 200,139 165,689150 Pupil Transp. Equipment 100 - - 100 19,706 19,806171 Special Reserve: Foundation - - - - 36 36173 Special Reserve-Equipment 60 - - 60 10,469 10,529211 Bond Building Fund - - - - (0) (0)251 Capital Facilities - Developer Fees 160 2,887 - (2,727) 39,522 36,795355 County School Facilities Hardship - - - - - -401 Special Reserve Capital Outlay - - - - 245 245510 Bond Interest and Redemption 242,294 252,750 - (10,456) 235,152 224,696511 Bond Interest and Redemption 250,857 254,088 - (3,231) 221,894 218,663

Total All Funds $ 5,563,069 $ 5,669,822 $ - $ (106,753) $ 2,052,028 $ 1,945,275


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R:\Group\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim Detail General Fund MYP PAGE 3 11/14/2013 9:17 AM

1

2

3

4

5

6

7

8

9101213141516171819202122232426

27

28293031323334353637383940414243

4445464748

49505153

54

5556575859606162636465666768

A B C D E F G H I J K L M N O P Q R S T


General Fund Multiyear Financial Projections

Un res tr ic ted Res tr ic ted To tal % Un res tr ic ted Res tr ic ted To tal % Un res tr ic ted Res tr ic ted To tal % Un res tr ic ted Res tr ic ted To tal %13/14

12/13

14/15

13/14

ADA (FUNDED) 22.31 636.24 0 636.24 -15.24 621.00 0 621.00 0.00% -2.40%

LCFF COLA 0.000% 1.57% 1.87% 1.99%

LCFF Gap Funding 11.78% 16.49% 18.69%

Consumer Price Index 2.30% 2.00% $0.00 2.30% $0.00 2.50%

Lottery $ 124.00 $ 30.00 $ 154.00 $ 124.00 $ 30.00 $ 154.00 $ 124.00 $ 30.00 $ 154.00 $ 124.00 $ 30.00 $ 154.00

REVENUES:LCFF (Inc. EPA) 8010-8099 3,196,108$ 3,196,108$ 71% 3,855,031$ 3,855,031$ 79% 4,009,292$ 4,009,292$ 83% 4,250,829$ 4,250,829$ 83% 21% 4%Education Protection Account (EPA) 8100-8199 (683,699) (683,699) -15% (683,630) - (683,630) -14% (572,751) - (572,751) -12% (572,751) - (572,751) -11% 0% -16%Education Protection Account (EPA) 8100-8199 683,699 683,699 15% 683,630 - 683,630 14% 572,751 - 572,751 12% 572,751 - 572,751 11% 0% -16%Federal-Special Ed 8100-8199 - 117,706 117,706 3% - 106,617 106,617 2% - 106,534 106,534 2% - 106,534 106,534 2% -9% 0%Federal-Special Ed (Reimb GVCS) 8100-8199 - - - 0% - - - 0% - - 0% - - 0% 0% 0%Other Federal 8200-8299 - 136,132 136,132 3% - 155,114 155,114 3% - 118,939 118,939 2% - 118,939 118,939 2% 14% -23%Class Size Reduction 8434 190,638 190,638 4% - - 0% - - 0% - - 0% -100% NewLottery 8560 84,003 20,565 104,568 2% 82,401 19,936 102,337 2% 80,428 19,458 99,886 2% 80,428 19,458 99,886 2% -2% -2%Other State 8300-8599 183,726 124,976 308,702 7% 24,194 240,584 264,778 5% 19,939 107,984 127,923 3% 19,939 107,984 127,923 3% -14% -52%Local Interest 8660 4,589 4,589 0% 4,500 4,500 0% 4,500 4,500 0% 4,500 4,500 0% -2% 0%Local GVCS Oversight (Less Reimb) 8677 44,002 44,002 1% 38,164 38,164 1% 38,164 38,164 1% 38,164 38,164 1% -13% 0%Direct Service (Reimb from GVCS) 8782 31,782 31,782 1% 31,782 31,782 1% 31,782 31,782 1% 31,782 31,782 1% 0% 0%Local (State Special Ed)-District 8792 284,312 284,312 6% 278,071 278,071 6% 257,126 257,126 5% 257,126 257,126 5% -2% -8%Other Local 8660-8799 3,155 53,789 56,944 1% 20,000 48,722 68,722 1% 20,000 44,497 64,497 1% 20,000 44,497 64,497 1% 21% -6%

TOTAL REVENUES 3,738,003$ 737,480$ 4,475,483$ 100% 4,056,072$ 849,044$ 4,905,116$ 100% 4,204,105$ 654,538$ 4,858,643$ 100% 4,445,642$ 654,538$ 5,100,180$ 100% 10% -1%

Percentage 83.52% 16.48% 100.00% 82.69% 17.31% 100.00% 86.53% 13.47% 100.00% 87.17% 12.83% 100.00% 0% 0%

EXPENDITURES:Certificated FTE/Step&Col% 26.76 3.15 29.91 1.6% 26.91 2.55 29.46 2.4% 27.26 2.20 29.46 1.5% 27.26 2.20 29.46 1.5% -0.01 0.00Classified FTE 8.63 5.65 14.28 0.5% 11.94 3.13 15.06 0.1% 11.94 3.13 15.06 0.0% 11.94 3.13 15.06 0.0% 0.05 0.00Salaries and Benefits:

Certificated Salaries 1000-1999 1,915,389$ 223,067$ 2,138,456$ 42% 1,972,900$ 201,887$ 2,174,787$ 44% 2,020,272$ 178,516$ 2,198,788$ 46% 2,042,731$ 178,516$ 2,221,247$ 46% 2% 1%

Classified Salaries 2000-2999 340,646 221,098 561,744 11% 467,647 109,957 577,604 12% 468,079 109,957 578,036 12% 468,079 109,957 578,036 12% 3% 0%

Employee Benefits 3000-3999 658,226 140,251 798,477 16% 682,652 90,614 773,266 16% 708,394 84,374 792,768 17% 728,508 84,374 812,882 17% -3% 3%

Total Salaries & Benefits 2,914,262$ 584,416$ 3,498,677$ 68% 3,123,199$ 402,458$ 3,525,657$ 71% 3,196,745$ 372,847$ 3,569,592$ 75% 3,239,318$ 372,847$ 3,612,165$ 75% 1% 1%

Books and Supplies 4000-4999 92,491$ 63,465$ 155,956$ 3% 169,560$ 204,801$ 374,361$ 8% 125,715$ 97,107$ 222,822$ 5% 128,420$ 96,052$ 224,472$ 5% 140% -40%

Services & Other Operating Exp. 5000-5999 440,200 233,481 673,681 13% 521,545 310,364 831,909 17% 529,517 255,326 784,843 16% 538,433 255,326 793,759 16% 23% -6%

Capital Outlay 6000-6999 - - - 0% - 107,984 107,984 2% - 107,984 107,984 2% - 107,984 107,984 2% 0% 0%

Other Outgo-Spec Ed Excess Costs 7141-7142 - 133,801 133,801 3% - 106,070 106,070 2% - 105,966 105,966 2% - 105,966 105,966 2% -21% 0%

Other Outgo-Indirect Costs (47,645) 40,441 (7,204) (18,502) 18,502 (4,786) 4,786 (4,786) 4,786 0% 0%

Other Outgo-Debt Service 7310-7350 688,050 688,050 13% - - - 0% - - 0% - - 0% -100% 0%

TOTAL EXPENDITURES 4,087,358$ 1,055,603$ 5,142,961$ 100% 3,795,802$ 1,150,179$ 4,945,981$ 100% 3,847,191$ 944,016$ 4,791,207$ 100% 3,901,385$ 942,961$ 4,844,346$ 100% -4% -3%

Percentage 79.47% 20.53% 100.00% 76.75% 23.25% 100.00% 80.30% 19.70% 100.00% 80.53% 19.47% 100.00% 0% 0%

EXCESS/(DEFICIENCY) (349,355)$ (318,123)$ (667,478)$ 260,270$ (301,135)$ (40,865)$ 356,914$ (289,478)$ 67,436$ 544,257$ (288,423)$ 255,834$ - 94 % - 26 5%

OTHER SOURCES/(USES)Transfers In 8910-8919 601,153$ 601,153$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -100% 0%

Transfers Out 7610-7619 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 0% 0%

Contributions 8980-8999 (158,233)$ 158,233$ -$ (106,702)$ 106,702$ -$ (286,568)$ 286,568$ -$ (286,568)$ 286,568$ -$ 0% 0%NET INCREASE/(DECREASE) 93,565$ (159,890)$ (66,325)$ 153,568$ (194,433)$ (40,865)$ 70,346$ (2,910)$ 67,436$ 257,689$ (1,855)$ 255,834$ - 38 % - 26 5%

TOTAL BEGINNING BALANCE 9791 951,955$ 392,644$ 1,344,600$ 1,045,520$ 232,754$ 1,278,275$ 1,199,089$ 38,321$ 1,237,410$ 1,269,435$ 35,411$ 1,304,847$ -5% -3%

TOTAL ENDING BALANCE 9711-9790 1,045,521$ 232,754$ 1,278,275$ 1,199,089$ 38,321$ 1,237,410$ 1,269,435$ 35,411$ 1,304,846$ 1,527,124$ 33,556$ 1,560,680$ -3% 5%

Percentage 81.79% 18.21% 100.00% 96.90% 3.10% 100.00% 97.29% 2.71% 100.00% 97.85% 2.15% 100.00% 0% 0%

COMPONENTS OF ENDING FUND BALANCERevolving Cash 9711 1,000$ 1,000$ 0% 1,000$ 1,000$ 0% 1,000$ 1,000$ 0% 1,000$ 1,000$ 0% 0% 0%Legally Restricted 9740 232,754 232,754 18% 38,321 38,321 3% 35,411 35,411 3% 33,556 33,556 2% -84% -8%Desig. Economic Uncertainties 9770 205,718 205,718 16% 197,839 197,839 16% 191,648 191,648 15% 193,774 193,774 12% -4% -3%% Economic Uncert. 9770 4.00% 0% 4.00% 0% 4.00% 0% 4.00% 0% 0% 0%Economic Uncert. - Local 1% 9770 51,431 51,431 4% 49,460 49,460 4% 47,913 47,913 4% 48,444 48,444 3% -4% -3%Mandated Cost Reimbursements 9780 39,330 - 39,330 3% 31,545 - 31,545 3% 31,545 31,545 2% 31,545 31,545 2% -20% 0%GVCS Reserves 9780 - - - 0% 15,111 - 15,111 1% 15,111 15,111 1% 15,111 15,111 1% New 0%Supplemental/Concentration R0709 9780 - - - 0% 106,415 - 106,415 9% 270,068 270,068 21% 291,941 291,941 19% New 154%Tier III Reserves 9780 101,218 - 101,218 8% - - - 0% - - - 0% - - - 0% -100% NewUnrest. Lottery 9780 53,678 53,678 4% - - 0% - - 0% - - 0% -100% NewEducation Protection Account (EPA) 9780 34,360 34,360 3% - - 0% - - 0% - - 0% -100% NewUndesignated 9790 558,785 - 558,785 44% 797,718 - 797,718 64% 712,150 - 712,150 55% 945,309 - 945,309 61% 43% -11%

TOTAL ENDING FUND BALANCE 1,045,521$ 232,754$ 1,278,275$ 100% 1,199,089$ 38,321$ 1,237,410$ 100% 1,269,435$ 35,411$ 1,304,846$ 100% 1,527,124$ 33,556$ 1,560,680$ 100% -3% 5%

% Chan2014/15

Description Object

2012/13 Unaudited Actuals 2013/14 First Interim 2015/16


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R:\Group\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim Detail Expenditure Charts PAGE 5 11/14/2013 9:17 AM

Certificated

Salaries,

$2,174,787, 44%

Classified

Salaries,

$577,604, 12%

Employee

Benefits,

$773,266, 16%

Books and

Supplies,

$374,361, 7%

Services & Other

Operating,

$831,909, 17%

Capital Outlay,

$107,984, 2%

Other Outgo,

$106,070, 2%

Transfers Out,

$0, 0%

General Fund Expenditures and Transfers Out

By Object

2013/2014 First Interim

$4,945,981

$7,965 per ADA (621)

Salaries &Benefits

$3,525,65771%

Instruction,

$3,040,107,

61%

Instruction-

Related,

$546,698, 11%

Pupil Services,

$320,502, 7%

Ancillary

Services,

$1,692, 0%

General

Administration,

$402,386, 8%

Plant Services,$528,507, 11%

Other Outgo,

$106,089, 2%

General Fund Expenditures and Transfers Out

By Function



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R:\Group\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim Detail EFB Chart PAGE 6

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

$1,800,000

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

Unappropriated $830,499 $622,539 $624,396 $558,785 $797,718 $712,150 $945,309

Revolving Cash $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000

Legally Restricted $443,315 $520,293 $392,644 $232,754 $38,321 $35,411 $33,556Education Protection Account (EPA) $0 $34,360 $0 $0 $0

Supplemental/Concentration Grant $0 $106,415 $270,068 $291,941

GVCS Reserves $139,096 $58,927 $35,046 $0 $15,111 $15,111 $15,111

Misc $7,630 $0 $0 $0 $0 $0 $0

Mandated Cost $17,895 $18,174 $18,174 $39,330 $31,545 $31,545 $31,545

Lottery $63,116 $47,504 $33,583 $53,678 $0 $0 $0

Tier III (Categorical Flex.) $42,975 $46,309 $7,688 $101,218 $0 $0 $0

Local Reserve $45,935 $54,559 $46,414 $51,431 $49,460 $47,913 $48,444

Desig. Economic Uncert $183,741 $218,236 $185,654 $205,718 $197,839 $191,648 $193,774


General Fund Ending Fund Balance Comparison

As of 2013/2014 First Interim


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R:\Group\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim Detail, Enrollment Projections PAGE 7 11/14/2013 9:17 AM

MESA UNION ELEMENTARY SCHOOL DISTRICT ENROLLMENT PROJECTIONS

Fiscal Year K 1st 2nd 3rd

o ta

K-3 4th 5th 6th 7th 8th

o ta

4-8 Total

ncr ecr

from PY % Change

2001-02 CBEDS 58 57 61 58 234 66 68 67 63 67 331 565 10 1.80%2002-03 CBEDS 58 59 55 64 236 59 65 64 64 61 313 549 -16 -2.83%2003-04 CBEDS 56 58 63 55 232 62 66 65 66 62 321 553 4 0.73%2004-05 CBEDS 50 62 57 70 239 51 65 64 66 68 314 553 0 0.00%2005-06 CBEDS 61 59 59 60 239 70 59 67 65 65 326 565 12 2.17%2006-07 CBEDS 59 63 62 58 242 62 69 68 72 63 334 576 11 1.95%2007-08 CBEDS 50 62 64 69 245 62 64 70 67 73 336 581 5 0.87%2008-09 CBEDS 57 51 64 71 243 72 62 69 68 70 341 584 3 0.52%2009-10 CBEDS 64 62 58 70 254 73 68 68 70 69 348 602 18 3.08%

2010-11 CBEDS 58 73 64 61 256 75 73 71 64 67 350 606 4 0.66%2011-12 CBEDS 71 69 74 70 284 69 74 70 71 63 347 631 25 4.13%2012-13 CBEDS 77 75 73 77 302 73 74 74 72 70 363 665 34 5.39%2013-14 (as of 10/8/13) 70 70 76 74 290 71 74 70 75 70 360 650 -15 -2.26%2014-15 70 70 70 76 286 74 71 74 70 75 364 650 0 0.00%2015-16 70 70 70 70 280 76 74 71 74 70 365 645 -5 -0.77%

2013-14 Adopted Budget 72 74 75 74 295 75 76 73 74 70 368 663

Difference Between current year projections and Adopt ed Budget Projections: -13Per Ed Code 41376, Grades 4-8 Average Class Size not to Exceed 29.9 or Distri ct's Average in 1964 (Mesa 32.4)

2012/13 K 1st 2nd 3rd K-3 4th 5th 4-5 6th 7th 8th 6-8 Total Incr/(Decr)Classroom Teachers 3 3 3 3 12 5 7.8 24.8 0

Actual as of J7 76.8 74.8 73 76.1 301 76 73 149 74 70 67 211 660.716 16.716Class Size 2012/13 25.6 24.94 24.33 25.37 25.06 29.8 27.051 26.642 0.674

Maximum CSR 13/14: (12/13 CSR 25.06 - 24.00 target = 1.06 x 11.78% funding = .1249 adjustment = 25.06 12/13 CSR - .1249 = 24.9351 Maximum 13/14


As o f Enr Report 10/08/13 70 70 76 74 290 71 74 145 70 75 70 215 650 -10.716Class Size 13/14 23.33 23.33 25.33 24.67 24.17 29 27.564 26.21 -0.432

ADA Based on attendance Rate of 95.54% 277.06 138.53 205.41 621.00


70 70 70 76 286 74 71 145 74 70 75 219 650 0Class Size 14/15 23.33 23.33 23.33 25.33 23.83 29 28.077 26.21 0



70 70 70 70 280 76 74 150 71 74 70 215 645 -5Class Size 15/16 23.33 23.33 23.33 23.33 23.33 30 27.564 26.008 -0.202



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R:\Group\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim Detail ADA PAGE 8 11/14/2013 9:17 AM

# % # %

2001-2002 565 546.50 546.04 546.04 10 1.80% 15 12.97% 15 96.64%2002-2003 549 531.43 529.68 546.04 -16 -2.83% -16 -3.00% 0 96.48%2003-2004 553 534.09 529.01 529.68 4 0.73% -1 -0.13% -16 95.66%2004-2005 553 535.12 530.05 530.05 0 0.00% 1 0.20% 0 95.85%2005-2006 565 536.99 534.80 534.80 12 2.17% 5 0.90% 5 94.65%

2006-2007 576 555.94 557.00 557.00 11 1.95% 22 4.15% 22 96.70%2007-2008 581 556.68 552.00 557.00 5 0.87% -5 -0.90% 0 95.01%2008-2009 584 563.79 559.88 559.88 3 0.52% 8 1.43% 3 95.87%2009-2010 602 572.43 573.36 573.36 18 3.08% 13 2.41% 13 95.24%2010-2011 606 585.16 580.66 580.66 4 0.66% 7 1.27% 7 95.82%2011-2012 631 612.48 613.93 613.93 25 4.13% 33 5.73% 33 97.29%2012-2013 665 638.75 636.24 636.24 34 5.39% 22 3.63% 22 95.68%2013-14 (as of 10/8/ 650 621.00 636.24 -15 -2.26% -15 -2.40% 0 95.54%

` 2014-15 650 621.00 621.00 0 0.00% 0 0.00% -15 95.54%2015-16 645 616.00 621.00 -5 -0.77% -5 -0.81% 0 95.50%

2013/14 Adopted Budget P2 633, Funded 636.24

Fiscal Year

CBEDS

Enrollment P2 ADA

Funded

ADA

Incr/(Decr)

from Prior Year

CBEDS

Incr/(Decr) fro m

Prior Year P2

ADA

Incr/(Decr)

from Prior

Year

Funded

ADA

Attendance

Percentage

(P2/CBEDS)P1 ADA

546 546 530 530 535 557 557 560573 581

614 636 636 621 621

050

100150200250300350

400450500550600650700

Students

Fiscal Year

CBEDS Enrollment/P2 Attendance/Funded ADA Trends

CBEDS Enrollment P2 ADA Funded ADA


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oup\BSA\Mesa\Budgets\13-14\Mesa 13-14 First Interim Detail LCFF Comp 1314 1st Int PAGE 9 11/14/2

Mesa Union School District Classic Revenue Limit Calculation

REVENUE LIMIT CALCULATION 12/13 Actual 13/14 Adopt

COST OF LIVING ADJUSTMENT (COLA) 3.24% 1.565%

A1 Base Revenue Limit per ADA (Prior Year) $ 6,195.16 $ 6,397.16

A2 Inflation Increase (COLA) $ 202.00 $ 101.00

A3 Adjustments (Beginning Teacher) $ 8.77 $ 8.91

A4 *Base Revenue Limit per ADA (Sum Line A1-A3) $ 6,405.93 $ 6,507.07

A5 Funded ADA (Greater of c/y or p/y P2 ADA) + Cty Tsfr 637.10 636.24

B1 Revenue Limit Subject to Deficit (Line A4 x Line A5) $ 4,081,218 $ 4,140,058

C1 Deficit Factor (1.0 - 22.272% Deficit) 0.77728 0.77728

C2 Total Deficited Revenue Limit (Line B 1 x Line C1) $ 3,172,249 $ 3,217,984

D1 Unemployment Insurance in excess of 1975-1976 $ 27,938 $ 557

D2 $ (4,012) $ (4,624)

E1 TOTAL REVENUE LIMIT (Sum of Lines C2 th rough D3) $ 3,196,175 $ 3,213,917

E2 Local Property Taxes $ 1,959,484 $ 1,930,251

E3 Less Total Charter Schools in Lieu Taxes $ (1,023,522) $ (1,023,522)

*E4 State Aid Portion of Revenue Limit (Sum of Lines E1-E3) $ 2,260,213 $ 2,307,188*If State Aid (Line E4) is negative, District subject to " Fair Share" Reduction

F1 Net Local Property Taxes (Lines Ed plus E3) $ 935,962 $ 906,729

F2 PERS Reduction Adjustment (Object 8092) (Line D 2) $ 4,012 $ 4,624

F3 Other Adjustments (County Transfers, Etc.) $ (4,115)

F4 $ 3,196,072 $ 3,218,541 Funding Scenarios

Funding

ComparisonsDifference

LCFF AB 97 % Difference

Funding per

ADA

G1 Funded Base Revenue Limit per ADA (Line 4 x Line 7) $ 4,979.20 $ 5,057.82 2012/2013 Unaudited Actuals 3,677,625$ 177,406$ 4.82% 5,772$

G2 Amount Per ADA Change From Prior Year $ 78.61 2013/2014 " Classic" Funding (Adopted Budget) 3,682,114$ 172,917$ 4.70% 5,787$

2013/14 LOCAL CONTROL FUNDING FORMULA (1.565% COLA, 11.78% Gap Fundi ng) 3,855,031$ 6,059$

2014/15 LOCAL CONTROL FUNDING FORMULA (1.87% COLA, 16.49% Gap Fund ing) 4,009,292$ 154,260$ 4.00% 6,456$

2015/16 LOCAL CONTROL FUNDING FORMULA (1.99% COLA, 18.69% Gap Fund ing) 4,250,829$ 241,538$ 6.02% 6,845$

"Classic" Revenue Limit and Categor ical Funding To Be Compared To LCFF 2013/14 LOCAL CONTROL FUNDING FORMULA (1.565% COLA, 11.78% Gap Fund ing)

PER ED CODE 42238.03 12/13 13/14 Adopt A BASE GRANT TARGET K-3 4-6 7-8 TOTAL HOLD FUNDED TOTALActual Classic A1 Beginning Base Grant Per ADA 6,845$ 6,947$ 7,154$ HARMLESS GROWTH FUNDING

A1 TOTAL REVENUE LIMIT PRIOR TO ADJ (Line E1 above) 3,196,175$ 3,213,917$ A2 Cost of Living Adjustment 107$ 109$ 112$ 1.565% Diff x

A2 DEFICITED AMOUNT PER ADA 5,016.76 5,051.42 A3 Base Grant 2013/2014 6,952$ 7,056$ 7,266$ 11.78%

B TIER III CATEGORICAL FUNDING (Exc. Prior Year Adjustments) A4 ADA Per Grad e Level (Usi ng 12/13 Actual P2) 288.19 214.13 133.92 636.24

B1 6760 Arts and Music Block Grant 7,953$ 7,952$ A5 TOTAL BASE GRANT (Line A3 times Line A4) 2,003,497$ 1,510,901$ 973,063$ 4,487,461$ 3,352,109$ 133,744$ 3,485,853$

B2 7080 Middle and High School Counseling B SUPPLEMENTAL/CONCENTRATION GRANTS 3.99%

B3 6285 Community-Based English Tutoring 2,143$ 2,143$ B1% Enrollment English Language Learners, Economically

Disadvantaged and Foster Youth 48% 48% 48%

B4 6205 Deferred Maint (Inc. $205,933 Hardship) 19,938$ 20,224$ B3 SUPPLEMENTAL GRANT (Line A3 + Line C1 x Line B1 x 20% 737$ 677$ 698$

B5 7140 Gifted and Talented Education 13,118$ 13,118$ B4CONCENTRATION GRANT (Line A3 x 50% x Line B1 Above 55%

AB 97 -$ -$ -$

B6 7156 Instructional Materials Block Grant 37,167$ 37,217$ B5

TOTAL SUPPLEMENTAL/CONCENTRATION GRANT PER ADA

(Lines B3 + B4) 737$ 677$ 698$B7 0000 Oral Health Assessments 403$ 403$ B6 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT X ADA 212,396$ 144,966$ 93,476$ 450,838$ 61,313$ 45,886$ 107,199$B8 7271 Peer Assistance and Review 3,598$ 3,598$ 74.84%

B9 7296 Professional Development Block Grant 1,002$ 1,002$ C CLASS SIZE REDUCTION ADD ON

B 10 7 29 4 Prof Dev Math and Reading 2,003$ 2,003$ C1 CSR Add on per ADA (10.4%) 723$

B 11 7 39 5 Schoo l and L ib ra ry Improvement B lock Grant 41,194$ 41,194$ C2 TOTAL CSR ADDON (Line C1 x A4) 208,361$ 208,361$ 190,638$ 2,088$ 192,726$

B 12 6 40 5 School Safety Block Grant 7,990$ 4,162$ 1.10%

B 13 7 39 3 Staff Development Block Grant 18,581$ 18,581$ D1 TRANSPORTATION ADD ON 69,253$ 69,253$ -$ 69,253$

7394 BTSA 950$ D2 TARGETED INSTRUCTION -$ -$

B14 Targeted Instruction E TOTAL LOCAL CONTROL FUNDING TARGET 2,424,254$ 1,655,867$ 1,066,539$ 5,215,913$ 3,673,313$ 181,718$ 3,855,031$

B15 CORE *Core 914$ 914$ F TRANSITIONAL LOCAL CONTROL FUNDING FORMULA 8,198.03$ 4.95% 6,059.08$

B16 REME *Remediation 1,984$ 1,984$ F1 12/13 DEFICITED REVENUE LIMIT (E1) DIVIDED BY 12/13 ADA X CURRENT YEAR ADA 5,016.76 3,191,863$

B17 REME *Retained 2,258$ 2,258$ F2 Total State Categoricals (Tier III, CSR, EIA, Transportation) Received 12/13 481,450$

B18 TOTAL TIER III CATEGORICAL FUNDING 160,246$ 157,703$ F3 TOTAL HOLD HARMLESS (Lines F1 + F2) 3,673,313$

-$ F4 DIFFERENCE BETWEEN LCFF AND 12/13 FUNDING FORMULA (Line E-F3) - GROWTH TARGET 1,542,600$

C 8434 CLASS SIZE REDUCTION K-3 190,638$ 179,928$ F5 LCFF TRANSITION GROWTH FROM 2012/2013 (Line F4 x 11.78% 4.95% 181,718$

G TOTAL LCFF TO BE RECEIVED 2013/14 (F3 + F5) 6,059.08$ 3,855,031$

D 709# ECONOMIC IMPACT AID 61,313$ 61,313$ H ECONOMIC RECOVERY PAYMENT EC 42238.025

H1 Total 12/13 Undeficited Hold Harmless Funding per ADA 7,161.62$

E 7230 TRANSPORTATION 69,253$ 69,253$ H2 Total Targeted LCFF Funding Per ADA (Line E/A4) 8,198.03$

F TOTAL STATE CATEGORICALS 481,450$ 468,197$ H3 Amount Undeficited Hold Harmless Per ADA Exceeds Targeted LCFF Per ADA (If Negative,$0) -$

G TOTAL CURRENT FUNDING 3,677,625$ 3,682,114$ H4 Amount Per ADA x 1.565% 13/14, x.1.94% 14/15-2021 x 1/8 -$

H TOTAL FUNDING PER ADA 5,772.45$ 5,787.30$ H5 Economic Recovery Payment H4 x A4) -$

Less PERS Reduction Adjustment (Difference between

13.02% and current employer rate 11.417%)

Total Revenue Limit (Including State Aid, EPA, Prop. Tax,

PERS Reduction)

$3,677,625 $3,682,114$3,855,031

$4,009,292$4,250,829

$-$250,000$500,000$750,000

$1,000,000$1,250,000$1,500,000$1,750,000$2,000,000$2,250,000$2,500,000$2,750,000$3,000,000$3,250,000$3,500,000$3,750,000$4,000,000$4,250,000$4,500,000

2012/2013 Unaudited

Actuals

2013/2014 "Classic"

Funding (Adopted

Budget)

2013/14 LOCAL

CONTROL FUNDING

FORMULA (1.565%

COLA, 11.78% Gap

Funding)

2014/15 LOCAL

CONTROL FUNDING

FORMULA (1.87%

COLA, 16.49% Gap

Funding)

2015/16 LOCAL

CONTROL FUNDING

FORMULA (1.99%

COLA, 18.69% Gap

Funding)

Funding Comparisons



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To tal Un def ic it ed Fu nd in g (B 1+F/A5) Fo r ERT 7,161.62$ I Total LCFF Including ERP 6,059.08$ 3,855,031$

2014/15 LOCAL CONTROL FUNDING FORMULA (1.87% COLA, 16.49% Gap Fund ing)

A BASE GRANT TARGET K-3 4-6 7-8 TOTAL HOLD FUNDED TOTAL

A1 Beginning Base Grant Per ADA 6,952$ 7,056$ 7,266$ HARMLESS GROWTH FUNDING

A2 Cost of Living Adjustment 130$ 132$ 136$ 1.870% PY Diff x

A3 Base Grant 7,082$ 7,188$ 7,402$ 16.49%

A4 ADA Per Grad e Level (as of 10/8/13) 273.24 138.53 209.23 621.00

A5 TOTAL BASE GRANT (Line A3 times Line A4) 1,935,086$ 995,754$ 1,548,720$ 4,479,560$ 3,405,046$ 177,187$ 3,582,233$

B SUPPLEMENTAL/CONCENTRATION GRANTS 5.20%

B1

% Enrollment English Language Learners, Economically


B3 SUPPLEMENTAL GRANT (Line A3 + Line C1 x Line B1 x 20% 751$ 690$ 711$

B4

CONCENTRATION GRANT (Line A3 x 50% x Line B1 Above 55%

AB 97 -$ -$ -$

B5


(Lines B3 + B4) 751$ 690$ 711$

B6 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT X ADA 205,203$ 95,586$ 148,763$ 449,551$ 107,199$ 56,454$ 163,653$

52.66%

C CLASS SIZE REDUCTION ADD ON

C1 CSR Add on per ADA (10.4%) 737$

C2 TOTAL CSR ADDON (Line C1 x A4) 201,378$ 201,378$ 192,726$ 1,427$ 194,153$

D1 TRANSPORTATION ADD ON 69,253$ 69,253$ -$ 69,253$

D2 TARGETED INSTRUCTION -$ -$ -$ -$

E TOTAL LOCAL CONTROL FUNDING TARGET 2,341,667$ 1,091,339$ 1,697,483$ 5,199,742$ 3,774,224$ 235,069$ 4,009,292$

F TRANSITIONAL LOCAL CONTROL FUNDING FORMULA 8,373.18$ 6.23% 6,456.19$

F1 12/13 DEFICITED REVENUE LIMIT (E1) DIVIDED BY 12/13 ADA X CURRENT YEAR ADA 5,016.76 3,115,408$

F2 Total State Categoricals (Tier III, CSR, EIA, Transportation) Received 12/13 481,450$

F2 LCAP Growth from Prior Year per ADA x Current Year ADA 285.6127876 177,366$

F3 TOTAL HOLD HARMLESS (Lines F1 + F2) 3,774,224$

F4 DIFFERENCE BETWEEN LCFF AND 12/13 FUNDING FORMULA (Line E-F3) - GROWTH TARGET 1,425,518$

F5 LCFF TRANSITION GROWTH FROM 2013/2014 (Line F4 x 16.49% 6.55% 235,068$ 16.49%

G TOTAL LCFF TO BE RECEIVED 2013/14 (F3 + F5) 6,456.19$ 4,009,292$ 4.42%

2015/16 LOCAL CONTROL FUNDING FORMULA (1.99% COLA, 18.69% Gap Fund ing)

A BASE GRANT TARGET K-3 4-6 7-8 TOTAL HOLD FUNDED TOTAL

A1 Beginning Base Grant Per ADA 7,082$ 7,188$ 7,402$ HARMLESS GROWTH FUNDING

A2 Cost of Living Adjustment 141$ 143$ 147$ 1.990% PY Diff x

A3 Base Grant 7,223$ 7,331$ 7,549$ 18.69%

A4 ADA Per Grad e Level (as of 10/8/13) 273.24 138.53 209.23 621.00

A5 TOTAL BASE GRANT (Line A3 times Line A4) 1,973,613$ 1,015,563$ 1,579,477$ 4,568,653$ 3,582,233$ 184,362$ 3,766,595$

B SUPPLEMENTAL/CONCENTRATION GRANTS 5.15%

B1

% Enrollment English Language Learners, Economically


B3 SUPPLEMENTAL GRANT (Line A3 + Line C1 x Line B1 x 20% 766$ 704$ 725$

B4CONCENTRATION GRANT (Line A3 x 50% x Line B1 Above 55%AB 97 -$ -$ -$

B5


(Lines B3 + B4) 766$ 704$ 725$

B6 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT X ADA 209,302$ 97,525$ 151,692$ 458,519$ 163,653$ 55,110$ 218,763$

33.68%

C CLASS SIZE REDUCTION ADD ON

C1 CSR Add on per ADA (10.4%) 751$

C2 TOTAL CSR ADDON (Line C1 x A4) 205,203$ 205,203$ 194,153$ 2,065$ 196,218$

1.06%

D1 TRANSPORTATION ADD ON 69,253$ 69,253$ -$ 69,253$

D2 TARGETED INSTRUCTION -$ -$ -$ -$

E TOTAL LOCAL CONTROL FUNDING TARGET 2,388,118$ 1,113,089$ 1,731,169$ 5,301,628$ 4,009,292$ 241,538$ 4,250,829$

F TRANSITIONAL LOCAL CONTROL FUNDING FORMULA 8,537.24$ 6.02% 6,845.14$

F1 12/13 DEFICITED REVENUE LIMIT (E1) DIVIDED BY 12/13 ADA X CURRENT YEAR ADA 5,016.76 3,115,408$

F2 Total State Categoricals (Tier III, CSR, EIA, Transportation) Received 12/13 481,450$

F2 LCAP Growth from Prior Year per ADA x Current Year ADA 664.1441787 412,434$

F3 TOTAL HOLD HARMLESS (Lines F1 + F2) 4,009,292$

F4 DIFFERENCE BETWEEN LCFF AND 12/13 FUNDING FORMULA (Line E-F3) - GROWTH TARGET 1,292,336$

F5 LCFF TRANSITION GROWTH FROM 2012/2013 (Line F4 x 18.69% 6.02% 241,538$ 18.69% Est

G TOTAL LCFF TO BE RECEIVED (F3 + F5) 6,845.14$ 4,250,829$ 5.42%


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MESA UNION SCHOOL DISTRICT

GENERAL FUND: ENDING FUND BALANCE2012/13 2013/14 2013/14 2014/15 2015/16 2013/14 1st Int 2013/14 1st Int 2014/15 2015/1

Unaudited Adopted First Interim MYP MYP vs. 2012/13 Actual vs. 2013/14 Adopted vs. 2013/14 vs. 2014

Description Comments Actuals Budget Budget Budget Budget Difference % Difference % Difference % Difference

AVERAGE DAILY ATTENDANCE 636.24 636.24 636.24 621.00 621.00 0.00 0.00% 0.00 0.00% -15.24 -2.40% 0.00

UNRESTRICTED ENDING FUND BALANCE

Revenues 14/15 Inc. loss of CSR 3,738,003$ 3,745,962$ 4,056,072$ 4,204,105$ 4,445,642$ 318,069$ 8.51% 310,110$ 8.28% 148,033$ 3.65% 241,537 $

Expenditures

13/14 Inc. Removal of Cert. of Participation

Repayment; 13/14 inc. one-time Technology costs of

$44K 4,087,358 3,615,520 3,795,802 3,847,191 3,901,385 (291,556) -7.13% 180,282 4 .99% 51,389 1 .35% 54,194

Other Sources(Uses) 442,920 (194,956) (106,702) (286,568) (286,568) (549,622) -124.09% 88,254 - 45.27% (179,866) 168.57% -

NET INCREASE/(DECREASE) UNRESTRICTED ENDING FUND BALANCE 93,565$ (64,514)$ 153,568$ 70,346$ 257,689$ 60,003$ 64.13% 218,082$ -338.04% (83,222)$ -54.19% 187,343$

Beginning Balance 951,956$ 942,052$ 1,045,521$ 1,199,089$ 1,269,435$ 93,565 9.83% 103,469 10.98% 153,568 14.69% 70,346Audit Adjustment - - - - - - - - -

TOTAL UNRESTRICTED ENDING FUND BALANCE 1,045,521$ 877,538$ 1,199,089$ 1,269,435$ 1,527,124$ 153,569$ 14.69% 321,551$ 36.64% 70,346$ 5.87% 257,689$

UNRESTRICTED COMPONENTS OF ENDING FUND BALANCE

Revolving Cash 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ -$ 0.00% -$ 0.00% -$ 0.00% -$

Economic Uncertainties 205,718 184,886 197,839 191,648 193,774 (7,879) -3.83% 12,953 7.01% (6,191) -3.13% 2,126

Economic Uncert. % 4.00% 4.00% 4.00% 4.00% 4.00% (0) 0.00% 0

Economic Uncertainties Local 1% 51,431 46,222 49,460 47,912 48,444 (1,971) -3.83% 3,238 7.01% (1,548) -3.13% 532

R0060 Mandated Costs 39,330 44,222 31,545 31,545 31,545 (7,785) -19.79% (12,677) -28.67% - 0.00% -

R0635 GVCS - 1,696 15,111 15,111 15,111 15,111 New 13,415 790.98% - 0.00% -

R0709 Supplemental/Concentration - 106,415 270,068 291,941 106,415 New 106,415 #DIV/0! 163,653 1 53.79% 21,873

R0100 Tier III Cat. Flex 101,218 38,407 - - - (101,218) -100.00% (38,407) -100.00% - 0.00% -

R1100 Lottery 53,678 30,779 - - - (53,678) -100.00% (30,779) -100.00% - 0.00% -

R1400 EPA 34,360 1,983 - - - (34,360) -100.00% (1,983) -100.00% - 0.00% -

Undesignated 558,786 528,343 797,719 712,151 945,309 238,934 42.76% 269,376 5 0.99% (85,568) - 10.73% 233,158

TOTAL UNRESTRICTED COMPONENTS OF ENDING FUND BALANCE 1,045,521$ 877,538$ 1,199,089$ 1,269,435$ 1,527,124$ 153,569$ 14.69% 321,551$ 36.64% 70,346$ 5.87% 257,689$

RESTRICTED ENDING FUND BALANCE

Revenues 737,480$ 700,707$ 849,043$ 654,538$ 654,538$ 111,563$ 15.13% 148,336$ (194,505)$ -22.91% -$

Expenditures 1,055,603 1,006,623 1,150,178 944,016 942,961 94,575 8.96% 143,555 14.26% (206,162) -17.92% (1,055)

Other Sources(Uses) 158,233 194,956 106,702 286,568 286,568 (51,531) -32.57% (88,254) - 45.27% 179,866 168.57% -

NET INCREASE/(DECREASE) UNRESTRICTED ENDING FUND BALANCE (159,890)$ (110,960)$ (194,433)$ (2,910)$ (1,855)$ (34,543)$ 21.60% (83,473)$ 75.23% 191,523$ -98.50% 1,055$

Beginning Balance 392,645$ 174,671$ 232,754$ 38,321$ 35,411$ (159,891) -40.72% 58,083 33.25% (194,433) -83.54% (2,910)

Audit Adjustment - - - - - - 0.00% - 0.00% - 0.00% -

TOTAL RESTRICTED ENDING FUND BALANCE 232,755$ 63,711$ 38,321$ 35,411$ 33,556$ (194,434)$ -83.54% (25,390)$ -39.85% (2,910)$ -7.59% (1,855)$

RESTRICTED COMPONENTS OF ENDING FUND BALANCE 0.00% - 0.00% -

R6300 Lottery 26,109 28,608 26,108 25,698 25,698 (1) 0.00% (2,500) -8.74% (410) -1.57% -

R65XX Special Ed 172,277 - 7,858 7,858 7,858 (164,419) -95.44% 7,858 #DIV/0! - 0.00% -

R7090/7091 EIA 31,691 30,901 - - - (31,691) -100.00% (30,901) -100.00% - 0.00% -

R9079 Donations 2,630 4,202 4,355 1,855 - 1,725 65.59% 153 0.00% (2,500) -57.41% (1,855)

R9150 Microsoft 48 - - - - (48) -100.00% - 0.00% - 0.00% -

- - - - - - 0.00% - 0.00% - 0.00% -

TOTAL RESTRICTED COMPONENTS OF ENDING F UND BALANCE 232,755$ 63,711$ 38,321$ 35,411$ 33,556$ (194,434)$ -83.54% (25,390)$ -39.85% (2,910)$ -7.59% (1,855)$

TOTAL GENERAL FUND ENDING FUND BALANCE 1,278,275$ 941,249$ 1,237,410$ 1,304,846$ 1,560,680$ (40,865)$ -3.20% 296,161$ 31.46% 67,436$ 5.45% 255,834$


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UNRESTRICTED GENERAL FUND: REVENUE DETAIL2012/13 2013/14 2013/14 2014/15 2015/16 13/14 1st Int 13/14 1st Int 13/14 15/1

Unaudited Adopted First MYP MYP vs. 12/13 vs. 13/14 Adopted vs. 14/15 vs. 14

Object Description Comments Actuals Budget Interim Interim Interim Difference % Difference % Difference % Difference

AVERAGE DAILY ATTENDANCE (FUNDED ADA) 636.24 636.24 636.24 621.00 621.00 0.00 0.00% 0.00 0.00% -15.24 -2.40% 0.00

80XX Base Less Categoricals (12/13 and 13/14 Adopted = Revenue Limit) 3,164,121 3,213,360 3,328,150 3,424,530 3,608,892 164,029 5.18% 114,790 3 .57% 96,380 2.90% 184,362

80XX Education Protection Act Reduce Revenue Limit Resource 0000 (683,699) (639,468) (683,630) (572,751) (572,751) 69 -0.01% (44,162) 6 .91% 110,879 -16.22% -

8012 Education Protection Act Add to EPA Account Resource 1400 683,699 639,468 683,630 572,751 572,751 (69) -0.01% 44,162 6.91% (110,879) -16.22% -

80XX Categoricals Cat4egorical Flex Funds Rolled Into LCFF 157,703 157,703 157,703 157,703 New 157,703 New - 0.00% -

80XX CSR Includes CSR Rollend into LCFF 192,726 194,153 196,218 192,726 New 192,726 New 1,427 0.74% 2,065

80XX Transportation Transportation Rolled into LCFF 69,253 69,253 69,253 69,253 New 69,253 New - 0.00% -

80XX Supplemental/Concentration (Included $61,313 Formerly EIA) 107,199 163,653 218,763 107,199 New 107,199 New 56,454 5 2.66% 55,110

8092 PERS Reduction Elminated by LCFF 4,012 4,624 - (4,012) -100.00% (4,624) -100.00% - 0.00% -

80XX SUI Adj SUI and other Misc ADJ 27,938 557 (27,938) -100.00% (557) -100.00% - 0.00% -

Prior Year 37 (37) -100.00% - 0.00% - 0.00% -

TOTAL REVENUE LIMIT SOURCES 3,196,108$ 3,218,541$ 3,855,031$ 4,009,292$ 4,250,829$ 658,923$ 20.62% 636,490 $ 19.78% 154,261$ 4.00% 241,537 $

OTHER STATE REVENUE 0.00% - 0.00% - 0.00% -

8434 Class Size Reduction Rolled into LCFF 190,638$ 179,928$ -$ -$ (190,638)$ -100.0 0% ( 179,928)$ -100.00% -$ 0.00% -$

8550 Mandated Costs12/13 Inc one-time $3,749; PY ADA x $28; MYP $28

PER py P2 ADA 21,156 29,892 17,815 17,388 17,388 (3,341) -15.79% (12,077) -40.40% (427) -2.40% -

8560 Unrestricted Lottery Per ADA: $124 (12/13 inc. py adj $4,083) 84,003 82,401 82,401 80,428 80,428 (1,602) -1.91% - 0.00% (1,973) -2.39% -

8590 Other State: Misc CELDT, STAR, etc. 2,038 2,551 2,551 2,551 2,551 513 25.18% - 0.00% - 0.00% -

8590 Other State: Tier III Rolled into LCFF (13/14 inc py one-time) 160,532.00 157,703 3,828 (156,704) -97.62% (153,875) -97.57% (3,828) -100.00% -

8590 Other State Revenue - 0.00% - 0.00% - 0.00% -

TOTAL STATE REVENUE 458,367$ 452,475$ 106,595$ 100,367$ 100,367$ (351,772)$ -76.74% (345,880)$ -76.44% (6,228)$ -5.84% -$

OTHER LOCAL REVENUE

8650 Rents and Leases -$ -$ -$ -$ -$ -$ 0.00% -$ 0.00% -$ 0.00% -$

8660 Interest 4,589 5,000 4,500 4,500 4,500 (89) -1.94% (500) -10.00% - 0.00% -

8675 Transportation Fees Was reported in Transportation 7230 Resource 20,000 20,000 20,000 20,000 New 20,000 New - 0.00% -

8677 Interagency 1% GVCS Oversight ($38,164) and Direct Servicesreimb ($31,782)

75,784 69,946 69,946 69,946 69,946 (5,838) -7.70% - 0.00% - 0.00% -

8699 Other Local Revenue 3,155 - - (3,155) -100.00% - 0.00% - 0.00% -8782 Other Local Revenue - - - 0.00% - 0.00% - 0.00% -

TOTAL OTHER LOCAL REVENUE 83,528$ 74,946$ 94,446$ 94,446$ 94,446$ 10,918$ 13.07% 19,500 $ 26.02% -$ 0.00% -$

TOTAL REVENUES 3,738,003$ 3,745,962$ 4,056,072$ 4,204,105$ 4,445,642$ 318,069$ 8.51% 310,110 $ 8.28% 148,033$ 3.65% 241,537 $


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UNRESTRICTED GENERAL FUND: EXPENDITURE DETAIL2012/13 2013/14 2013/14 2014/15 2015/16 13/14 1st Int 13/14 1st Int 14/15 15/16

Unaudited Adopted First MYP MYP vs. 12/13 Actual vs. 13/14 Adopted vs. 13/14 vs. 14/15

Object Description Comments Actuals Budget Interim Budget Budget Difference % Difference % Difference % Difference %

AVERAGE DAILY ATTENDANCE (FUNDED) 636.24 636.24 636.24 621.00 621.00 0.00 0% 0.00 0% -15.24 -2% 0.00 0%

Consumer Price Index 2.30% 2.20% 2.00% 2.30% 2.50%

Unrestricted Certificated FTE 26.76 26.71 26.91 27.26 27.26 0.15 0.58% 0.20 0.77% 0.35 1.30% 0.00 0.00%

1100 Teachers EIA sal/ben transferred to 0709 beg. 14/15 .35 FTE 1,683,226$ 1,708,980$ 1,733,142$ 1,777,038$ 1,799,497$ 49,916$ 2.97% 24,162$ 1.41% 43,896$ 2.53% 22,459$ 1.26%

1110 Substitutes 12/13 inc. one-time long-term Sub. 31,828 17,290 17,290 17,290 17,290 (14,538) -45.68% - 0.00% - 0.00% - 0.00%

1130 Stipends 1,000 500 500 500 500 (500) -50.00% - 0.00% - 0.00% - 0.00%

1140 Extra Duty 19,383 13,563 15,663 15,663 15,663 (3,720) - 19.19% 2,100 15.48% - 0.00% - 0.00%1300 Administration 0.90 Supt (.10 charged to Sped Ed), 1.0 FTE Principal

(13/14 adjust to full year)177,210 202,806 202,806 206,282 206,282 25,596 14.44% - 0.00% 3,476 1.71% - 0.00%

1900 Other Coordinators 2,743 2,375 3,499 3,499 3,499 757 2 7.58% 1,124 47.33% - 0.00% - 0.00%

Total Certificated Salaries 1,915,389$ 1,945,514$ 1,972,900$ 2,020,272$ 2,042,731$ 57,511$ 3.00% 27,386$ 1.41% 47,372$ 2.40% 22,459$ 1.11%Unrestricted Classified FTE 8.63 10.93 11.94 11.94 11.94 0.00 0.00% 1.01 9.22% 0.00 0.00% 0.00 0.00%

2100 Instructional Aides 0.625 instructional aide 30,904$ 68,203$ 38,883$ 38,884$ 38,884$ 7,979$ 25.82% (29,320)$ -42.99% 1$ 0.00% -$ 0.00%2200 Support 1.0 fte computer resource, 3.19 fte maint, .33

Library/Media (13/14 transfer .67 fte from REAP)146,776 193,288 259,889 259,892 259,892 113,112 77.06% 66,601 34.46% 3 0.00% - 0.00%

2250 Support Overtime 6,770 - - - (6,770) -100.00% - 0.00% - 0.00% - 0.00%

2400 Clerical (Office) 2.375 fte 121,174 122,082 124,381 124,381 124,381 3,208 2.65% 2,299 1.88% - 0.00% - 0.00%

2450 Clerical (Office) Overtime 12,317 5,641 5,641 5,641 5,641 (6,676) -54.20% - 0.00% - 0.00% - 0.00%

2900 Other Classified Noon Duty 22,705 23,984 38,853 39,281 39,281 16,147 71.12% 14,869 61.99% 428 1.10% - 0.00%

Total Classified Salaries 340,646$ 413,198$ 467,647$ 468,079$ 468,079$ 127,001$ 37.28% 54,449$ 13.18% 432$ 0.09% -$ 0.00%

Employee Benefits - 0.00% - 0.00% - 0.00% - 0.00%

3100 STRS (Retirement) 8.25% 157,216$ 160,683$ 162,963$ 166,670$ 168,526$ 5,747$ 3.66% 2,280$ 1.42% 3,707 $ 2.27% 1,856$ 1.11%

3200 PERS (Retirement) 12/13 11.417% , 13/14 11.44 2% 35,318 40,907 46,632 46,631 46,631 11,314 3 2.04% 5,725 14.00% (1) 0.00% - 0.00%

3300 OASDI/Medicare 6.2% OASDI/1.45% Medicare 50,802 56,122 60,204 60,704 60,855 9,402 1 8.51% 4,082 7.27% 500 0.83% 151 0.25%3400 Health and Welfare Cap: 50% of 80% Plan (12/13 $9,716.16; 13/14

$10,151.76; 5% incr MYP)302,854 327,144 337,970 358,122 375,544 35,116 11.59% 10,826 3.31% 20,153 5 .96% 17,422 4.86%

3500 State Unemployment Ins. 12/13 1.1%, 13/14 0.05% 23,432 1,129 1,164 1,178 1,185 (22,268) - 95.03% 35 3.10% 14 1.20% 7 0.59%

3600 Workers' Compensation 12/13 2.977%, 13/14 3.018% 68,012 70,285 73,719 75,089 75,767 5,707 8.39% 3,434 4.89% 1,370 1.86% 678 0.90%

3700 Retiree Benefits Early Retirement 12/13 last payment 750 - - - (750) -100.00% - 0.00% - 0.00% - 0.00%

3800 PERS Reduction 12/13 1.603%; 13/14 N/A due to LCFF 3,047 2,839 - - - (3,047) -100.00% (2,839) -100.00% - 0.00% - 0.00%3900 Other Benefits SERP (Early Retirement Incentive 12/13 last payment) 16,795 - - - - (16,795) -100.00% - 0.00% - 0.00% - 0.00%

T otal Employee Benefits 658,226$ 659,109$ 682,652$ 708,394$ 728,508$ 24,425$ 3.71% 23,543$ 3.57% 25,743$ 3.77% 20,114$ 2.84%

T OTAL SALARIES AND BENEFITS 2,914,262$ 3,017,821$ 3,123,199$ 3,196,745$ 3,239,318$ 208,937$ 7.17% 105,377 $ 3.49% 73,547 $ 2.35% 42,573$ 1.33%BOOKS AND SUPPLIES 0.00% 0.00% 0.00%

4100 Textbooks Textbooks charged to 6300 Rest. Lottery 12/13 -$ -$ -$ -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00%

4200 Other Books - - - - - - 0.00% - 0.00% - 0.00% - 0.00%

4300 Materials and Supplies Office/Board 8,440 8,605 8,605 8,800 9,020 165 1.96% - 0.00% 195 2.27% 220 2.50%

4300 Materials and Supplies Custodial and Maint. 26,372 31,700 31,700 32,430 33,240 5,328 20.20% - 0.00% 730 2.30% 810 2.50%

4300 Materials and Supplies Instructional Supplies 27,449 30,105 26,605 27,215 27,895 (844) -3.08% (3,500) -11.63% 610 2.29% 680 2.50%

4300 Materials and Supplies Technology 6,876 36,550 35,050 10,860 10,820 28,174 4 09.77% (1,500) -4.10% (24,190) -69.02% (40) -0.37%

4300 Materials and Supplies Health Services - 400 410 420 400 NDw 400 New 10 2.50% 10 2.44%

4300 Materials and Supplies Transportation was R7230 Rest in 1213 - 15,440 15,795 16,190 15,440 N Dw 15,440 New 355 2.30% 395 2.50%

4300 Materials and Supplies Transportation ws R7230 Rest in 1213 - 400 24,639 25,205 25,835 24,639 N Dw 24,239 6059.75% 566 2.30% 630 2.50%4400 Noncapitalized Equip Technology 23,354 25,000 27,121 5,000 5,000 3,767 1 6.13% 2,121 8 .48% (22,121) -81.56% - 0.00%

TOTAL BOOKS AND SUPPLIES 92,491$ 132,360$ 169,560$ 125,715$ 128,420$ 77,069$ 83.33% 37,200 $ 28.11% (43,845)$ -25.86% 2,705$ 2.15%

OTHER SERVICES AND OPERATING EXP 0.00% 0.00% 0.00%

5200 Travel and Conference Mileage 2,268$ 3,370$ 3,685$ 3,770$ 3,865$ 1,417$ 62.51% 315$ 9.35% 85$ 2.31% 95$ 2.52%

5220 Travel and Conference Staff Dev 9,854 11,925 15,630 15,989 16,390 5,776 5 8.61% 3,705 31.07% 359 2.30% 401 2.51%

Total Travel and Conference 12,122$ 15,295$ 19,315$ 19,759$ 20,255$ 7,193$ 59.34% 4,020 $ 26.28% 444$ 2.30% 496$ 2.51%

5300 Memberships and Dues 5,755$ 8,160$ 8,660$ 8,860$ 9,080$ 2,905$ 50.49% 500$ 6.13% 200$ 2.31% 220$ 2.48%

T otal Membership and Dues 5,755$ 8,160$ 8,660$ 8,860$ 9,080$ 2,905$ 50.49% 500 $ 6.13% 200 $ 2.31% 220 $ 2.48%

5400 Insurance Liability and Property (inc Transp.) 22,081$ 23,561$ 26,286$ 26,895$ 27,570$ 4,206$ 19.05% 2,725$ 11.57% 609$ 2.32% 675$ 2.51%

Total Insurance 22,081$ 23,561$ 26,286$ 26,895$ 27,570$ 4,206$ 19.05% 2,725$ 11.57% 609$ 2.32% 675$ 2.51%


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UNRESTRICTED GENERAL FUND: EXPENDITURE DETAIL2012/13 2013/14 2013/14 2014/15 2015/16 13/14 1st Int 13/14 1st Int 14/15 15/16

Unaudited Adopted First MYP MYP vs. 12/13 Actual vs. 13/14 Adopted vs. 13/14 vs. 14/15

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5501 Utilities Gas 5,252$ 6,135$ 6,135$ 6,275$ 6,430$ 883$ 16.80% -$ 0.00% 140$ 2.28% 155$ 2.47%

5502 Utilities Electric 65,150 67,010 67,010$ 68,550 70,265 1,860 2.85% - 0.00% 1,540 2.30% 1,715 2.50%

5504 Utilities Water 8,595 9,815 9,815$ 10,040 10,290 1,220 14.20% - 0.00% 225 2.29% 250 2.49%

5505 Utilities Rubbish 5,994 6,095 6,095$ 6,235 6,390 101 1.69% - 0.00% 140 2.30% 155 2.49%

5505 Utilities Pest Control 1,907 1,950 1,950 1,995 2,045 43 2.25% - 0.00% 45 2.31% 50 2.51%

Total Utilities 86,898$ 91,005$ 91,005$ 93,095$ 95,420$ 4,107$ 4.73% -$ 0.00% 2,090 $ 2.30% 2,325$ 2.50%

5600 Lease Copier 36,368$ 41,255$ 41,255$ 41,255$ 41,255$ 4,887$ 13.44% -$ 0.00% -$ 0.00% -$ 0.00%

5600 Repairs Office - 135 135 135 135 135 NDw - 0.00% - 0.00% - 0.00%

5600 Repairs Instructional - 832 832 832 832 832 NDw - 0.00% - 0.00% - 0.00%

5600 Repairs Transportation (Was Resource 7230) - 29,596 30,275 31,030 29,596 N Dw 29,596 New 679 2.29% 755 2.49%

5600 Repairs Maintenance 11,917 17,740 17,740 17,740 17,740 5,823 48.86% - 0.00% - 0.00% - 0.00% Total Leases and Repairs 48,286$ 59,962$ 89,558$ 90,237$ 90,992$ 41,272$ 85.48% 29,596$ 49.36% 679$ 0.76% 755$ 0.84%

5700 Direct Cost Transfers Field Trips (offset now Unrest. R0723) 4,401$ 6,601$ -$ -$ -$ (4,401)$ -100.00% (6,601)$ -100.00% -$ 0.00% -$ 0.00%

Total Direct Cost Transfers 4,401$ 6,601$ -$ -$ -$ (4,401)$ -100.00% (6,601)$ -100.00% -$ 0.00% -$ 0.00%5800 Professional Services Office (answering services, courier, SARC, etc) 17,586$ 20,900$ 20,900$ 21,381$ 21,916$ 3,314$ 18.84% -$ 0.00% 481$ 2.30% 535$ 2.50%

5800 Professional ServicesBoard (GAMUT, election fees); 12/13 Inc. one-time

Supt Search and Interim 15,002 5,450 7,175 7,340 7,525 (7,827) - 52.17% 1,725 31.65% 165 2.30% 185 2.52%

5800 Professional Services Maintenance (storm water testing, permits, etc) 5,311 4,460 5,400 5,525 5,665 89 1.67% 940 21.08% 125 2.31% 140 2.53%

5800 Professional Services Security 1,079 1,244 1,444 1,475 1,510 365 33.88% 200 16.08% 31 2.15% 35 2.37%

5800 Professional Services Technology 38,871 48,120 48,120 49,225 50,505 9,249 23.80% - 0.00% 1,105 2.30% 1,280 2.60%5800 Professional Services Health Services 9,752 13,700 13,700 14,015 14,365 3,948 40.48% - 0.00% 315 2.30% 350 2.50%

5800 Professional Services Transportation 550 560 575 550 NDw 550 New 10 1.82% 15 2.68%

5800 Professional Services Instructional 2,720 2,720 2,720 2,785 2,855 - 0.00% - 0.00% 65 2.39% 70 2.51%

5800 Professional Services Pupil testing 919 1,700 1,700 1,740 1,785 781 85.08% - 0.00% 40 2.35% 45 2.59%

5800 Professional Services E-Rate (Infinity) 2,250 2,500 2,500 2,500 2,500 250 11.12% - 0.00% - 0.00% - 0.00%

5801 Professional Services Audit 19,600 18,250 18,250 18,673 19,140 (1,350) -6.89% - 0.00% 423 2.32% 467 2.50%

5083 Professional Services BSA Services 102,284 112,382 112,382 112,380 112,380 10,098 9.87% - 0.00% (2) 0.00% - 0.00%

5804 Professional Services Employment Fees (fingerprinting, tb) 738 1,100 1,100 1,125 1,150 362 49.05% - 0.00% 25 2.27% 25 2.22%

5899 Professional Services Legal services (one-time COP) - - - - - - 0.00% - 0.00% - 0.00% - 0.00%

5899 Professional Services

Documents

Agenda for Mesa Union Nov. 19 meeting