MANHATTAN BEACH UNIFIED SCHOOL DISTRICT

Transcription

1 MANHATTAN BEACH UNIFIED SCHOOL DISTRICT Preliminary Budget and Multi Year Projections Presented to the Board of Trustees and Superintendent Karen Komatinsky, President Bill Fournell, Vice President Ellen Rosenberg, Clerk Jennifer Cochran, Member Christine Cronin Hurst, Member Dr. Michael Matthews, Superintendent Prepared & Presented by Dr. Rick E. Bagley Deputy Superintendent, Administrative Services June 4, 2014

2 Manhattan Beach Unified School District Preliminary Budget and Multi Year Projection INTRODUCTION Manhattan Beach Unified School District (MBUSD) MBUSD is a public school district in Los Angeles County serving approximately 6,811 students (as of ) in kindergarten through grade 12. The district operates five elementary schools, one middle school, one comprehensive high school and one pre school, with approximately 662 staff (362 certificated and 300 classified). Purpose of the Preliminary Budget and the Public Hearing For there are significant changes to the statutory requirements related to the Public Hearing and Board Adoption of school districts budgets. These changes are the result of the implementation of the Local Control Funding Formula (LCFF) and the related Local Control and Accountability Plan (LCAP) requirements. These changes will impact school district budget preparation and planning activities as well as Governing Board calendars. Per Education Code (EC) Sections and 52062, two separate Governing Board public meetings, held at least one day apart, are now required for the school district budget hearing and budget adoption. In addition, the LCAP public hearing must occur at the same meeting as the budget public hearing and the LCAP adoption must occur at the same meeting at the budget adoption. The LCAP item must precede the budget item at each meeting. The public hearings require 72 hours public notice and both the budget and the LCAP must be adopted on or before July 1, Public hearings for the purpose of taking input on the LCAP and the Preliminary Budget will be held during the regular meeting of the MBUSD Board of Trustees on June 4, Adoption of the LCAP and budget are scheduled for the June 17, 2014 meeting of the Board of Trustees. Our Vision The vision of the Manhattan Beach Unified School District is to prepare our students to become good citizens, parents, workers and leaders in the complex, rapidly changing world they will inherit. They will develop strong self discipline, inter personal skills, personal values, social and civic responsibilities and respect for nature and for others. They will be able to move beyond us, each prepared to earn a living, cultivate a dream and make a difference. MBUSD Preliminary Budget and Multi Year Projection 1

3 Our Mission The mission of the Manhattan Beach Unified School District is to prepare all of our students to meet the challenges of a rapidly changing, highly complex, technology rich, global society. We will continually strive for excellence in all aspects of the education process. We will teach our students to understand and appreciate human and cultural diversity. We will harness the resources of the entire community, including students, parents, teachers, staff, administrators, college and business leaders and others. We will empower students to be lifelong learners, to demonstrate high achievement and to develop the skills and characteristics needed to enjoy happy and successful lives. Our Goals For the school year, the Manhattan Beach Unified School District Board of Trustees will operate with the following goals: Focus on Academic Strategies and Aligned Professional Development Developing best strategies for teaching Common Core writing and reading standards. Planning the transition to Common Core in K 12 mathematics. Furthering the development of 21st century teaching and learning strategies. Integrating technology as a 21st century tool for teaching and learning, and studying the best method to deliver technology instruction in our elementary schools. Utilizing data effectively to assess student progress, analyze results, and adapt instruction. Engaging students in innovative K 12 STEM (Science, Tech, Engineering and Math) lessons. Implementing the Pilot Standards Based Teacher Evaluation System. Developing a high quality standards based administrator evaluation system. Continuous Improvement of Secondary Schools Developing strategies to personalize school for the middle student, creating clear pathways for graduation, college and career. Creating a master schedule based on student requests. Maximizing preparation for college by increasing the number of students succeeding in AP classes. Employing PowerSchool to effectively communicate assignments, grades and progress to families. Developing a standards based evaluation system for counselors. Examining the role of career technical education, both in our schools and at SoCalROC. MBUSD Preliminary Budget and Multi Year Projection 2

4 Maintain a Sound Budget Focused on Maximizing Student Achievement Communicating and maintaining transparency in the Board s budget process. Implementing a successful transition to LCFF, the state s new funding formula. Collaborating and clarifying relationships with MBEF, PTAs and MBX. Delivering the Mira Costa Measure BB funded construction project on time and on budget. Board Goals Approved on August 21, 2013 by MBUSD Board of Trustees MBUSD Preliminary Budget and Multi Year Projection 3

5 Manhattan Beach Unified School District Preliminary Budget and Multi Year Projection Assumptions for Preliminary Budget and Multi Year Projections Listed below are the assumptions used to create the preliminary budget and multi year projections for through In addition to the most current data provided us by the Los Angeles County Office of Education in their February 25, 2014 bulletin (LACOE Bulletin # 3773), we also utilized projections/estimates provided by School Services of California subsequent to the Governor s May budget revision. Local District Assumptions 1. All revenues and expenditures for ASB, PTA and Booster Clubs have not been included in the Preliminary Budget and Multi Year Projections. It is assumed these accounts will end each year with a zero balance. 2. Local revenues include $5.385 million annual grant funding from the Manhattan Beach Educational Foundation (MBEF). Though the Preliminary Budget and Multi Year Projections do include additional expenditure items that are anticipated to be shared with additional funding (beyond $5.385M) from MBEF, only the net district cost for these items has been included. 3. All salaries (1000 s and 2000 s) include a five percent (5%) salary increase, retroactive to July 1, Health benefits are projected using current plan enrollment and projecting premium increases as follows: a. 10% for b. 3.5% for c. 3.5% for Books and Supplies (4000s) and Services (5000s) are projected using a factor of 2.5% in as well as the two out years. Note that per MBUSD Board direction in , expenditures for these budget categories in both and are to be allocated to the maximum extent possible, to Fund 25. As a result of the Board s direction, staff anticipates depleting Fund 25 by at least $800,000 in both and Board Considered Additions for : The items listed below are being presented for public hearing on June 4, 2014 and then for action during a later portion of the meeting. For clarity purposes, the total cost of these items is being shown as a separate line item under the expenditure section of the Preliminary Budget and Multi Year Projection. Though these items are presented as a single line item, if approved they will be incorporated into the budget MBUSD Preliminary Budget and Multi Year Projection 4

6 under the 1000 s (Certificated Salaries), 2000 s (Classified Salaries) and 3000 s (Employee Benefits) categories. Item Being Considered to add Total Est. Cost Net Cost LCAP to the Budget For Contribution Portion 4.0 Elementary PE Teachers $349,985 $200,000 MBEF $149,985 Extra Duty Stipends $235,000 $235,000 Secondary Math TOSA $107,038 $50,000 MBEF $57,038 $57, MCHS Vice Principal $120,000 $100,000 MBX $20,000 Add. Math Sections (MS & HS) $35,000 $35,000 $35, Instructional Technologists $160,000 $130,000 MBEF $30,000 $30, Operation Worker $50,000 $50, EL Teacher $104,996 In Budget $104,996 TOTALS $1,162,019 $480,000 $577,023 $227, Board considered additions for , or sooner if possible: Item Being Considered to add Total Est. Cost Net Cost LCAP to the Budget For Contribution Portion 1.0 M&O Supervisor $80,000 $80, Coordinator $120,000 $50,000 $70,000 $30,000 TOTALS $200,000 $50,000 $150,023 $30, On November 15, 2011, the Board of Trustees voted to increase the reserve for economic uncertainties (REIU) from its statutory 3% minimum requirement, to 5%. For purposes of the Preliminary Budget and Multi Year Projection, it is assumed the 5% reserve will be maintained. 9. In , the Board of Trustees and the Manhattan Beach City Council renewed a long standing agreement between the district and city with regard to city s use of district property and facilities. As a result, starting in the city makes an annual payment to the district of $500,000. It is assumed this payment will remain in escrow until , at which time the accumulated amount will be used to offset the district s projected deficit spending. Local Control Accountability Plan (LCAP) Assumptions Proposed expenditures related to the Local Control Accountability Plan (LCAP) are outlined in detail within the LCAP document, which will be presented for public hearing at the June 4, 2014 meeting of the Board of Trustees. After taking input on the plan, staff will finalize the plan and recommend adoption at the Board meeting of June 17, The specific proposed LCAPrelated expenditures are outlined in detail above. The chart below summarizes the alignment of these expenditures with the calculated proportionality percentage, as outlined in guidelines MBUSD Preliminary Budget and Multi Year Projection 5

7 provided by the California Department of Education, School Services of California and the Los Angeles County Office of Education: Unduplicated Pupil Count (Estimated) Unduplicated Count/CBEDS (Estimated) 4.26% 4.26% 4.25% Calculated Proportionality Percentage 0.51% 0.64% 0.69% Portion of LCFF allocated to LCAP $229,736 $308,923 $344,535 Proposed LCAP related expenditures $227,034 $278,814 $299,238 For budgeting purposes, it is assumed the unduplicated count remains constant over the threeyear period from to The proportionality percentage is calculated using a number of variables, including the prior year s LCAP related expenditures and the current year s projected GAP funding relative to the additional amount received in the LCFF supplemental grant. The proportionality percentage is therefore dependent upon the GAP funding assumed in developing the Preliminary Budget and Multi Year Projection. It should be further noted that while the current LCAP related budget expenditures projected for and fall short of the calculated portion of the LCFF allocated to the LCAP, there will be sufficient time during to make necessary adjustments to the plan by Base Grant Rates (LCFF Target at Full Funding) SOURCE: School Services of California (May 2014 Dartboard) Grade Level Base Grant/ADA COLA (.85%) Base Grant K 3 $6,952 $59 $7, $7,056 $60 $7, $7,266 $62 $7, $8,419 $72 $8, Entitlement Factors Per ADA SOURCE: School Services of California (May 2014 Dartboard Grade Level Adjustment Factors Per Pupil Adjusted Base Grant K % CSR $729 $7, $7, $7, % CTE $221 $8, MBUSD Preliminary Budget and Multi Year Projection 6

8 CalPERS/CalSTRS Employer Contribution Rates SOURCE: School Services of California (May 2014 Dartboard CalPERS ( Employer Contribution = %) % 12.60% 15.55% CalSTRS ( Emloyer Contribution = 8.25%) 9.50% 11.10% 12.70% Other Key Assumptions/Factors LCFF Planning Factors Statutory COLA (1) GAP Funding (2) Special Education & Other Excluded Categorical Programs COLA Federal Sequestration Reduction Lottery Revenue (3) Unrestricted Restricted Total Lottery Revenue Other Factors Interest Rate for 10 yr Treasuries Calif. Consumer Price Index (CPI) Other Expenditures (4000s 6000s) % 28.05%.85% 0% $126/ADA $30/ADA $156/ADA 3.10% 2.10% CPI % (1) 33.95% 2.10% 0% $126/ADA $30/ADA $156/ADA 3.50% 2.30% CPI % (1) 21.67% 2.30% 0% $126/ADA $30/ADA $156/ADA 3.60% 2.4=50% CPI 1 Please note there is no assurance that out year COLA s will be funded. 2 GAP funding estimates provided by LACOE. 3. Lottery funding is based on actual ADA (e.g., excluding excused absences), multiplied by a statewide excused absence rate of For through , ADA is used for Adult Education and ROC/Ps. MBUSD Preliminary Budget and Multi Year Projection 7

9 Manhattan Beach Unified School District Preliminary Budget and Multi Year Projections Preliminary General Fund Budget (Unrestricted and Restricted) General Fund Estimated Actuals Unrestricted Restricted Total REVENUES (Note 1) Revenue Limit/LCFF (Note 2) $ 42,307,632 $ 45,721,962 $ $ 45,721,962 Federal Revenue $ 1,456,980 $ 1,456,980 $ 1,456,980 Other State Revenue $ 5,340,729 $ 870,251 $ 3,142,897 $ 4,013,148 Other Local Revenue (Note 3) $ 8,035,983 $ 2,595,458 $ 5,440,525 $ 8,035,983 Contributions $ 200,000 TOTAL REVENUES $ 57,341,324 $ 49,187,671 $ 10,040,402 $ 59,228,073 EXPENDITURES (Note 1) Certificated Salaries (Note 4) $ 29,216,553 $ 21,320,584 $ 8,492,017 $ 29,812,601 Classified Salaries (Note 4) $ 8,924,993 $ 4,331,305 $ 4,760,707 $ 9,092,012 Employee Benefits (Note 5) $ 10,474,254 $ 7,366,146 $ 3,934,787 $ 11,300,933 Books and Supplies (Note 6) $ 1,861,190 $ 1,264,760 $ 589,863 $ 1,854,623 Services/Other Op. Exp. (Note 6) $ 8,077,300 $ 3,301,533 $ 4,906,699 $ 8,208,232 Capital Outlay $ 32,879 $ $ $ Other Outgo $ 1,759,311 $ 554,285 $ 1,223,101 $ 1,777,386 Board Considered Additions (Note 7) $ 577,023 $ 577,023 TOTAL EXPENDITURES $ 60,346,480 $ 38,715,636 $ 23,907,174 $ 62,622,810 REVENUES EXPENDITURES $ (3,005,157) $ 10,472,035 $ (13,866,772) $ (3,394,737) FUND BALANCE (RESERVES) Beginning Fund Balance (July 1) $ 13,317,916 $ 10,312,759 Audit Adjustment $ $ Adjusted Beginning Balance $ 13,317,916 $ 10,312,759 Ending Fund Balance (June 30) $ 10,312,759 $ 6,918,022 Non Spendable $ 30,000 $ 30,000 Revolving Cash $ 10,000 $ 10,000 Stores $ 20,000 $ 20,000 AssignedDesignated (Note 8) $ 642,511 $ 1,000,000 Escrow $ 500,000 $ 1,000,000 LCAP $ 142,511 Unassigned $ 3,017,324 $ 3,131,141 R.E.I.U. $ 3,017,324 $ 3,131,141 Unassigned Ending Balance $ 6,622,924 $ 2,756,882 MBUSD Preliminary Budget and Multi Year Projection 8

10 Manhattan Beach Unified School District Preliminary Budget and Multi Year Projections to Multi Year Projections (Unrestricted and Restricted Combined) Preliminary Projected Projected Estimated Actuals Budget Budget Budget REVENUES (Note 1) Revenue Limit/LCFF (Note 2) $ 42,307,632 $ 45,721,962 $ 48,841,695 $ 50,402,008 Federal Revenue $ 1,456,980 $ 1,456,980 $ 1,456,980 $ 1,456,980 Other State Revenue $ 5,340,729 $ 4,013,148 $ 4,097,424 $ 4,172,970 Other Local Revenue (Note 3) $ 8,035,983 $ 8,035,983 $ 8,035,983 $ 8,035,983 Contributions $ 200,000 $ $ TOTAL REVENUES $ 57,341,324 $ 59,228,073 $ 62,432,082 $ 64,067,941 EXPENDITURES (Note 1) Certificated Salaries (Note 4) $ 29,216,553 $ 29,812,601 $ 29,726,249 $ 30,257,890 Classified Salaries (Note 4) $ 8,924,993 $ 9,092,012 $ 9,210,208 $ 9,329,941 Employee Benefits (Note 5) $ 10,474,254 $ 11,300,933 $ 12,047,474 $ 13,055,022 Books and Supplies (Note 6) $ 1,861,190 $ 1,854,623 $ 1,900,989 $ 1,948,513 Services/Other Op. Exp. (Note 6) $ 8,077,300 $ 8,208,232 $ 8,413,437 $ 8,623,773 Capital Outlay $ 32,879 $ $ $ Other Outgo $ 1,759,311 $ 1,777,386 $ 1,789,617 $ 1,801,970 Board Considered Additions (Note 7) $ $ 577,023 $ 772,254 $ 824,220 TOTAL EXPENDITURES $ 60,346,480 $ 62,622,810 $ 63,860,228 $ 65,841,330 REVENUES EXPENDITURES $ (3,005,157) $ (3,394,737) $ (1,428,147) $ (1,773,388) FUND BALANCE (RESERVES) Beginning Fund Balance (July 1) $ 13,317,916 $ 10,312,759 $ 6,918,022 $ 5,489,876 Audit Adjustment $ $ $ $ Adjusted Beginning Balance $ 13,317,916 $ 10,312,759 $ 6,918,022 $ 5,489,876 Ending Fund Balance $ 10,312,759 $ 6,918,022 $ 5,489,876 $ 3,716,488 Non Spendable Revolving Cash $ 10,000 $ 10,000 $ 10,000 $ 10,000 Stores $ 20,000 $ 20,000 $ 20,000 $ 20,000 AssignedDesignated (Note 8) Escrow $ 500,000 $ 1,000,000 $ 1,500,000 $ 300,000 LCAP $ 142,511 $ $ $ Unassigned Res. For Economic Uncertainties $ 3,017,324 $ 3,131,141 $ 3,193,011 $ 3,292,066 Unassigned Ending Balance $ 6,622,924 $ 2,756,882 $ 766,865 $ 94,421 MBUSD Preliminary Budget and Multi Year Projection 9

11 NOTES TO ESTIMATED ACTUALS AND PRELIMINARY BUDGET (1) All revenues and expenditures for ASB, PTA or Booster Clubs have been omitted. (2) State revenues for are projected in accordance with LACOE Bulletin #3773 (2/25/14) and include:.85% Statutory COLA for GAP funding of 28.05% for (3) Local revenues include estimated $5.385M grant from MBEF. (4) Salaries (1000's and 2000's) include ongoing 5% raise from as well as step and column. (5) Health benefit costs are estimated based on current plan enrollment, assuming 10% premium increase in (6) "Books and Supplies" and "Services" reflect allocation of approximately $800K in expenditures to Fund 25, per Board direction in (7) Board considered additions for include: 4.0 Elementary PE Teachers, split funded with MBEF. MBUSD estimated first yr. cost = $149,985. Extra duty stipends MBUSD estimated annual cost = $235, Secondary math Teacher on Special Assignment (TOSA), split funded with MBEF. MBUSD estimated first yr. cost = $57, MCHS Vice Principal, split funded with MBX. MBUSD estimated first yr. cost = $20,000. Extra mathematics sections for MCHS and MBMS. MBUSD estimated first yr. cost = $35, classified Instructional Technologists, split funded with MBEF. MBUSD estimated first yr. cost = $30, Operations Worker for Pacific/Grand View. MBUSD estimated first yr. cost = $50,000. (8) Assigned/Designated reserve includes: Retention of City of MB facilities use funds until LCAP Proportionality Percentage =.51% or $229,736. District LCAP allocation in = $227,034 (estimated) NOTES TO PRELIMINARY MULTI YEAR BUDGET PROJECTIONS FOR through (1) All revenues and expenditures for ASB, PTA or Booster Clubs have been omitted. (2) State revenues for all years projected in accordance with LACOE Consultant and Bulletin #3773 (2/25/14) and include: Statutory COLA =.85% ( ), 2.1% ( ) and 2.3% ( ) GAP Funding = 28.05% ( ), 33.95% ( ) and 21.67% ( ) (3) Local revenues include estimated $5.385M grant from MBEF. (4) Salaries (1000's and 2000's) include ongoing 5% raise from as well as step and column. (5) Health benefit costs are estimated based on current plan enrollment, assuming 10% premium increase in (6) "Books and Supplies" and "Services" reflect allocation of approximately $800K in expenditures to Fund 25, per Board direction in (7) Board considered additions include: Proposed for : 4.0 Elementary PE Teachers, split funded with MBEF. MBUSD estimated first yr. cost = $149,985. Extra duty stipends. MBUSD estimated annual cost = $225, Secondary math Teacher on Special Assignment (TOSA), split funded with MBEF. MBUSD estimated first yr. cost = $57, MCHS Vice Principal, split funded with MBX. MBUSD estimated first yr. cost = $20,000. Extra mathematics sections for MCHS and MBMS. MBUSD estimated first yr. cost = $35, classified Instructional Technologists, split funded with MBEF. MBUSD estimated first yr. cost = $30, Operations Worker for Pacific/Grand View. MBUSD estimated first yr. cost = $50,000. Proposed for : 1.0 Coordinator of Data, Research and Assessment, split funded with MBEF. MBUSD estimated first yr. cost = $70, M&O Supervisor. MBUSD estimated first yr. cost = $80,000. (8) Assigned/Designated reserve includes: Retention of City of MB facilities use funds until LCAP Proportionality Percentage =.51% or $229,736. District LCAP allocation in = $227,034 (estimated) Proportionality Percentage =.64% or $308,923. District LCAP allocation in = $278,814 (estimated) Proportionality Percentage =.69% or $344,535. District LCAP allocation in = $299,238 (estimated) MBUSD Preliminary Budget and Multi Year Projection 10

12 Manhattan Beach Unified School District Preliminary Budget and Multi Year Projections Funds Other Than General Fund The information presented below is based on data from our adopted budget, the projected ending balance based on our 2014 second interim report and each fund s current trial balance as of May 29, Information regarding projected spending for has been added under the heading, as necessary, for each fund. Note that two months of expenditures (plus accruals) are yet to be included before the budget is finalized. At budget adoption on June 17, 2014, staff will present more definite projections for the beginning and ending fund balances. A. CAFETERIA FUND (Fund 13) 5/29/14 Trial balance = $1,352,407 Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $1,239,233 Second Interim projected ending balance as of 6/30/14 is $1,148,127 NOTE: Additional expenditures are anticipated for For the food services department is planning on replacing equipment and upgrading some of our student food serving areas. B. DEFERRED MAINTENANCE FUND (Fund 14) 5/29/14 Trial balance = $117,551 Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $164,503 Second Interim projected ending balance as of 6/30/14 is $129,503 NOTE: Additional expenditures are anticipated for Due to the change in the funding formula for California schools, Fund 14 no longer has an outside funding source via State allocation (e.g. categoricals). It is recommended, however, that districts regularly transfer funds from the general fund (Fund 01) to the deferred maintenance fund, in anticipation of needing to complete deferred maintenance projects on buildings and grounds. To date, MBUSD has not made such transfers to Fund 14. No transfers are anticipated for C. BUILDING FUND (Fund 21) 5/29/14 Trial balance = $12,705,683 Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $4,204,340 Second Interim projected ending balance as of 6/30/14 is $3,729,840 NOTE: Additional expenditures are anticipated for The remainder of the funds in Fund 21 are anticipated to be expended as the project concludes in March, D. CAPITAL FACILITIES FUND (Fund 25) 5/29/14 Trial balance = $750,290 Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $1,256,547 Second Interim projected ending balance as of 6/30/14 is $731,547 MBUSD Preliminary Budget and Multi Year Projection 11

13 NOTE: Additional expenditures are anticipated for For an additional $800,000 in expenditures is anticipated in accordance with direction from the Board of Trustees in E. CAPITAL PROJECTS FUND (Fund 40) 5/29/14 Trial balance = $4,409,147 Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $5,268,296 Second Interim projected ending balance as of 6/30/14 is $4,943,296 NOTE: Additional expenditures are anticipated for For and , staff is recommending allocation of approximately $3,000,000 toward completion of the new field project at MCHS. This expenditure is pending approval at the June 4, 2014 meeting of the Board of Trustees. F. BOND INTEREST & REDEMPTION FUND (Fund 51) Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $9,873,638 Second Interim projected ending balance as of 6/30/14 is $9,873,638 G. OTHER ENTERPRISE FUND (Fund 63) 5/29/14 Trial balance = $2,634, Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $1,321,477 Second Interim projected ending balance as of 6/30/14 is $1,041,073 NOTE: Additional expenditures are anticipated for For preschool/edp program anticipates significant expenditures for replacement of the site s perimeter fence, replacement of the fire life safety alarm system, upgrades to classrooms and upgrades to EDP facilities throughout the district. I. SELF INSURANCE FUND (Fund 67) 5/29/14 Trial balance = $108,145 Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $88,171 Second Interim projected ending balance as of 6/30/14 is $87,171 J. RETIREE BENEFIT FUND (Fund 71) 5/29/14 Trial balance = $339,511 Adopted Budget (revised 8/21/13) ending balance as of 6/30/14 was $324,792 Second Interim projected ending balance as of 6/30/14 is $324,792 MBUSD Preliminary Budget and Multi Year Projection 12

14 Manhattan Beach Unified School District Preliminary Budget and Multi Year Projection Acknowledgements It is important to recognize and appreciate the people who work hard, behind the scenes, to keep our district s fiscal house in order. The individuals named below are responsible for doing this good work, day in and day out, year after year. We thank them for all they do on behalf of MBUSD, our employees and most importantly, our students. Tracy Angle, Special Education Accountant Donna Cessor, ASB Accountant Shirley Evans, Accounts Payable Cathy Feves, Certificated Payroll Linda Huber, Administrative Secretary Jiji Mara, Food Services and Facilities Accountant Kim Nielsen, Classified Payroll Eve Sapiro, Insurance, Benefits, Developer Fees & Accounts Receivable Kristen Verity, EDP & Preschool Accountant And special thanks to, Robin Page, Senior Accountant MBUSD Preliminary Budget and Multi Year Projection 13