Board approves final 2025–26 budget revision amid questions on classroom carryforwards

The Mesa Unified governing board approved the required FY2025–26 budget revision after a presentation by the district finance team that reconciled average daily membership (ADM) changes and one‑time state aid recalculations.

Mr. Moore, presenting the revision, said the maintenance and operations revenue control limit was adjusted downward by roughly $177,000 because of enrollment reconcilations and that other adjustments (M&O override and onetime legislative supplements) produced an overall M&O capacity reduction of about $306,453, or 0.06% of the total budget. Capital (district additional assistance) capacity was adjusted downward by $33,897; both adjustments are to be covered from carryforward/contingency balances.

Public comment and board questions: Several public speakers, including teachers and parents, pressed the board on the district’s use of carryforward balances and the classroom site fund, asking why room in carryforwards exists while classroom spending and teacher pay appear constrained. Jason Smithson noted a carryforward balance in classroom site funds and asked why teacher compensation has shown mostly flat base increases. The district responded that carryforward balances are used as a multi‑purpose cushion—grant timing, enrollment volatility and statutory constraints—and that stable salary increases should not be funded out of one‑time carryforward dollars.

Board action: After questioning and discussion, the board voted unanimously to approve the revised budget in compliance with ARS 15‑905; board members said they are comfortable managing contingency balances conservatively to protect payroll and program commitments.

Next steps: District staff will present the full adopted FY 2026 proposed budget next month and continue to update the board on enrollment and carryforward use.