Chapter 14. School Finance. Subchapter 9. Criteria and Standards for County Office of Education Budgets and Interim Reports. Budget Review. Note: For fiscal responsibility of County Superintendents. General.
(a) County offices of education shall use the following criteria and standards (beginning with section 15468) and supplemental information (beginning with section 15475) in the development of their annual budgets. The State Superintendent of Public Instruction (SSPI) will review the county office of education's budget to determine whether it complies with the criteria and standards.
(b) The budget review includes an analysis of eight criteria, with standards, and additional information about the status of the budget. The eight criteria are ADA, local control funding formula (LCFF) revenue, salaries and benefits, other revenues and expenditures, facilities maintenance, deficit spending, fund balance, and reserves. County office budgets are measured against a standard 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, status of labor agreements, local control and accountability plan (LCAP), and LCAP expenditures. Deviations from the standards must be explained, and may affect the approval of the budget.
Education Code 1621
Education Code 1622
Education Code 1623
Education Code 33127
Education Code 33129
Education Code 33128
Education Code 52066
(Amended by Register 2013, No. 49.)