Mayacamas Countywide Middle School Technical Assistance Letter

August 15, 2024 Lauren Daley, Foundation Co-President Jolene Yee, Foundation Co-President Cathy Adams, Head of School Mayacamas Countywide Middle School 983 Napa St. Napa, CA 94559 Subject: Review of the 2024-25 Adopted Budget and Local Control and Accountability Plan, and Insurance Policy and Memoranda of Coverage Dear Co-Presidents Daley and Yee and Head of School Adams, The Napa County Board of Education has contracted with the Fiscal Crisis Management Assistance Team (FCMAT) to perform the county office’s statutorily required oversight responsibilities for Mayacamas Countywide Middle School (MCMS-2) for the 2024-25 fiscal year. FCMAT’s goal is to support the charter school in fulfilling the requirements of its petition and its memorandum of understanding with Napa County Board of Education, while ensuring that the charter school maintains compliance with all applicable laws and regulations. Mayacamas Charter Middle School – 2024-25 Adopted Budget and LCAP Review This letter acknowledges the Napa County Office of Education’s receipt of the Mayacamas Charter Middle School’s (MCMS-1) 2024-25 adopted budget and Local Control and Accountability Plan (LCAP) by the July 1 deadline, as required by Education Code 47604.33. The Napa Foundation for Options in Education (NFOE) Board of Directors, which operates MCMS-1, held public hearings and formally adopted both the LCAP and the budget at its meeting on June 28, 2024. FCMAT has reviewed MCMS-1’s submitted budget and LCAP documents. However, on August 1, 2024, the NFOE Board of Directors unanimously approved a resolution to suspend the operation of the charter school effective June 30, 2024. Therefore, the submitted budget and LCAP for MCMS-1 are moot because they pertain to a charter school that will not be operational in the 2024-25 school year. Mayacamas Countywide Middle School – 2024-25 Budget and LCAP Development On May 7, 2024, the Napa County Board of Education approved the NFOE’s petition to operate MCMS-2 beginning in the 2024-25 school year, along with the charter school’s preliminary budget. However, as of the NFOE Board of Directors meeting on August 1, 2024, MCMS-2 has enrolled 29 fewer students than the 150 projected in its charter petition. This variance will significantly impact the charter school’s fiscal pro- jections. Given that neither the 2024-25 budget submitted for MCMS-1 nor the budget in the countywide petition for MCMS-2 reflects the charter school’s current situation, we request that MCMS-2 provide the following by December 15, 2024: Fiscal Crisis & Management Assistance Team 1300 17th St.– City Centre, Bakersfield, CA 93301-4533 • Tel. 661-636-4611 • Fax 661-636-4647 www.fcmat.org 1. An LCAP (three-year plan starting in the 2024-25 school year) developed for MCMS-2, which includes the following components: • Local Control Funding Formula (LCFF) budget overview for parents. • Plan summary. • Engaging educational partners. • Goals and actions. • Increased or improved services for foster youth, English learners, and low-income students. • Action tables. • Instructions. Before developing an LCAP for MCMS-2, charter school staff should complete at least two hours of LCAP training provided by FCMAT and Napa County Office of Education staff. 2. A 2024-25 budget for MCMS-2 that reflects school-related adjustments impacting the 2024-25 fiscal year due to the suspended operation of MCMS-1 and the current state of MCMS-2. These adjustments should include, but are not limited to: • Updated actual enrollment. • Revised projected average daily attendance (ADA) and unduplicated pupil percentage (UPP). • Adjusted revenue based on updated actual enrollment and projected ADA and UPP. • Revenue changes due to the suspension of MCMS-1 and the opening of MCMS-2. • Updated staffing levels and compensation. • Revised cash flow assumptions. A comprehensive checklist of items required for the 2024-25 First Interim Financial Report will be provided to the charter school by November 1, 2024. As part of the budget development process, we request that MCMS-2 provide the following items by October 11, 2024: • An updated FCMAT LCFF calculator aligned with the Charter School 20 Day Attendance Report and Census Day enrollment counts. • Actual staffing figures and monthly payroll as of September 30, 2024. • An updated cashflow statement for the 2024-25 fiscal year in Excel format. • A list of remaining assets from MCMS-1 that will be transferred to the NFOE for use with MCMS-2. • A list of unspent grant funds and unspent restricted categorical funds from MCMS-1 that have been, or need to be, returned to their source in accordance with the terms of the grant or applicable state and federal laws. 2 Mayacamas Countywide Middle School – Review of Insurance Policy and Memoranda of Coverage FCMAT reviewed the insurance policy and memoranda of coverage for the NFOE, which operates MCMS-2. We request that the NFOE take the following actions and provide an updated evidence of coverage bound by August 30, 2024: • Add the Napa County Office of Education as an additional insured/additional covered party on all insurance policies for the charter school. • Update the student and employee counts in the “Exposures and Locations” section of the CharterSAFE evidence of coverage to reflect the current status of MCMS-2. • Provide a copy of its excess liability coverage issued by Schools Excess Liability Fund. In addition, we request that MCMS-2 ensure that 90% or more of its staff complete the Childhood Sexual Assault Prevention Training referenced in its insurance policy before the September 30, 2024 deadline established by CharterSAFE, and provide evidence of compliance with this requirement. FCMAT appreciates the cooperation and assistance of the charter school staff and administration during oversight activities this fiscal year. Sincerely, Carolynne Beno, Ed.D., CFE FCMAT Chief Analyst CC: Roslynne Manansala-Smith, Intervention Specialist, FCMAT Joshua Schultz, Deputy Superintendent, Napa County Office of Education 3