Mammoth Unified School District

The proposed budget for 2022-2023 is based on assumptions that will be reviewed regularly, with adjustments made during interim reporting periods. A public hearing for both the proposed budget and LCAP will be held on June 14, 2022, with the adoption of the district budget and LCAP at the public meeting on June 16, 2022. The budget includes expenditures necessary to implement the LCAP. The LCFF funding is calculated by the Districts Average Daily Attendance (ADA), and includes supplemental and concentration grant funding based on low-income, English learners and foster youth. Local property taxes are budgeted to see a 3% increase. Federal revenues have decreased largely due to the conclusion of one-time funding through the CARES Act and AB86. Other state revenues have also decreased due to the end of one-time funding through the CARES Act and AB86. There has been an increase in certificated and classified salaries, as well as employee benefits. MUSD has no cap on health insurance, and the district has established an irrevocable trust for its OPEB liability to provide long-term funding of OPEBs. MUSD is required to set aside 3% of its total general fund expenditures for routine and restricted maintenance to maintain facilities. The board intends to maintain a minimum fund balance, including a reserve for economic uncertainties equal to 17 percent of general fund expenditures.

This document presents the adopted budget for Mammoth Unified School District for the 2024-2025 fiscal year. It outlines the financial allocations and projections, including revenues and expenditures across various operational categories and funds. A key strategic aspect of this budget is its development using state-adopted criteria and standards, ensuring it includes the necessary expenditures to implement the Local Control and Accountability Plan (LCAP) for the budget year. The budget serves as a financial roadmap to support the district's educational and operational objectives.

This document is the adopted budget for the 2023-2024 fiscal year for Mammoth Unified School District. It details projected revenues and expenditures across various funds, including the General Fund, Student Activity Special Revenue Fund, Child Development Fund, Cafeteria Special Revenue Fund, Deferred Maintenance Fund, and Pupil Transportation Equipment Fund. The budget was developed using state-adopted Criteria and Standards and includes expenditures necessary to implement the Local Control and Accountability Plan (LCAP). It also provides a summary of the Criteria and Standards Review, highlighting fiscal solvency indicators and fund balances.

The proposed budget for 2021-2022 includes a 5.07% cost of living adjustment (COLA) for proposition 98 funding / Local Control Funding Formula (LCFF). MUSD will hold a public hearing on the proposed budget on June 17, 2021, and adopt the district budget at the next public meeting on June 24, 2021. The LCFF funding is calculated by a Local Education Agencies (LEA's) Average Daily Attendance (ADA), and includes supplemental and concentration grant funding based on the unduplicated student count. The local property taxes are budgeted to see a 2% increase. Certificated Salaries will receive a 3% Salary increase and Mammoth Education Association (MEA) will also receive pay for 2 additional work days being added to their work year equaling a 184 work days. Classified Salaries will receive a 3% salary increase. MUSD is required to set aside 3% of its total general fund expenditures for routine and restricted maintenance to maintain facilities. Multiyear Projections for General Fund Restricted/Unrestricted are also discussed.

This document serves as an Implementation Plan Template for the California Community Schools Partnership Program (CCSPP). It provides a roadmap for schools to adopt a 'whole-child' approach, integrating academics, health and social services, youth and community development, and community engagement. The plan is guided by the California Community Schools Framework, focusing on four pillars: Integrated Student Supports, Family and Community Engagement, Collaborative Leadership, and Extended Learning Time. It outlines five key capacity-building strategies: Shared Commitment, Centering Community-based Learning, Collaborative Leadership, Sustaining Staff and Resources, and Strategic Community Partnerships, with the aim of fostering equity-driven school transformation.