The Mesa Public Schools Governing Board voted unanimously on Dec. 11 to approve a revised fiscal year 2026 budget that reconciles declining student counts with unspent carryforward funds and one‑time state aid.

Chief financial staff (Mr. Moore) told the board that the district is reconciling its average daily membership (ADM) to current Arizona Department of Education counts and that enrollment declines are driving a roughly $5.7 million reduction in revenue under the district's revenue control limit. At the same time, accounting adjustments, encumbered carryforward funds and one‑time legislative aid add capacity: staff cited approximately $9.2 million in carryforward and about $5.6 million in one‑time state aid allocated to the maintenance and operations (M&O) budget.

Moore outlined fund‑level effects: an M&O reconciliation that reflects the ADM decline, capital adjustments that include carryforward and a modest interest calculation (about $49,000), and classroom site fund adjustments (a $3.6 million increase driven by carryforward and recalculations). He said the district will complete a final reconciliation in May to align to the 100‑day ADM.

Board members used the budget discussion to link enrollment trends to program decisions, most frequently discussing the expansion of high‑school block scheduling and its effect on ADM. Staff and board leaders explained that block scheduling can shift students from full‑time to halftime or three‑quarter ADM classifications and estimated that the shift contributed between roughly 420 and 448 ADM in comparison to two years ago, with an additional 220–248 ADM change year‑over‑year as more schools moved to block schedules. Board members noted the district's plan to use Career and Technical Education (CTE) funds differently to cover staffing while recognizing limits on capital funding for program renovation.

The board approved the revised budget in accordance with ARS 15‑905 and will revisit a final revision after the 100‑day ADM is certified, expected in May. Members discussed capital needs and long‑range planning, noting the district's assessment that fully addressing deferred capital needs across the district would cost substantially more than current resources allow and that capital prioritization and community engagement will be central to any future bonding or funding strategy.

The approval preserves board oversight while directing staff to continue refining projections, pursue budget‑solution work for 2027, and present May reconciliation tied to the 100‑day ADM.