Item Coversheet

Mountain View Whisman School District

Agenda Item for Board Meeting of 9/4/2025



Agenda Category:  ACTION AND DISCUSSION

Agenda Item Title:  (Action) Approval of Application for Exemption from the Required Expenditures for Classroom Teachers' Salaries

Estimated Time: 

Person Responsible:  Rebecca Westover, Ed.D., Chief Business Officer



Background: 

For 2024–2025 year Mountain View Whisman did not meet the minimum percentage of General Fund expenditures required to be spent on classroom teacher salaries under Education Code §41372. MVWSD is requesting the statutory exemption on the basis that our classroom teacher salaries are competitive and outpace comparable districts.

Context on the calculation:

  • The numerator  includes only classroom instruction salaries and benefits charged to the General Fund. It excludes other essential student-facing costs (e.g., counseling and mental-health services, intervention materials, textbooks, utilities).

  • The denominator reflects all General Fund expenditures, with limited exclusions (e.g., facility acquisition/construction, transportation, nonpublic school payments, and certain programs not tied to classroom salaries).

  • In 2024–2025, to maintain services, MVWSD relied on contracted services for student supports outside the numerator, further affecting the ratio.

MVWSD remains committed to competitive teacher compensation and robust student supports, and seeks this exemption consistent with the allowances provided in law.



Fiscal Implication:
N/A

Recommended Action: 

It is recommended that the Board of Trustees approve the Application for Exemption Form Required Expenditures for Classroom Teachers’ Salaries, as presented.

ATTACHMENTS:
DescriptionTypeUpload Date
2024-2025 Current Expense of Education PresentationBackup Material8/28/2025
Application for Exemption from the Required Expenditures for Classroom Teachers' SalariesBackup Material8/27/2025