Legal Resources | Title 5 |  T5  15440  

Chapter 14. School Finance Subchapter 8. Criteria And Standards For School District Budgets And Interim Reports Article 1. Budget Review General   

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(a) School districts shall use the following criteria and standards (beginning with section 15441) and supplemental information (beginning with section 15452) in the development of their annual budgets. The county superintendent of schools will review the school district's budget to determine whether it complies with the criteria and standards.

(b) The budget review includes an analysis of ten criteria, with standards, and additional information about the status of the budget. The ten criteria are average daily attendance (ADA), enrollment, ADA to enrollment, revenue limit, salaries and benefits, other revenues and expenditures, facilities maintenance, deficit spending, fund balance, and reserves. School district budgets are measured against the standards for each of these criteria. In addition to the criteria and standards, the review must identify additional information regarding contingent liabilities, use of one-time revenues for ongoing expenditures, use of ongoing revenues for one-time expenditures, contingent revenues, contributions, long-term commitments, unfunded liabilities, and the status of labor agreements. Deviations from the standards must be explained, and may affect the approval of the budget.

Authority cited:

Education Code 33127

Education Code 33129

Reference:

Education Code 33128

(Amended by Register 2008, No. 20.)