Orland Unified School District has adopted a single-budget adoption process which requires by statute a school district to conduct its public hearing and adopt its final budget by July 1 of each year (Ed Code Section 42127 as amended by AB2861, AB2185 and AB1200).
The single budget adoption process also requires OUSD to revise and make available for public review, within 45 days of the Governor signing the State Budget, any revisions in revenue and expenditures that reflect the funding made available by the State Budget Act. This process is an ongoing function, addressed by both the Board and Administration, with the Budget Development Process calendared throughout the fiscal year.
The statutes are intended to provide the community an opportunity to review and comment on the proposed spending plan for the coming year.
Legal Requirements for School District Budgets
Education Code Section 42122 specifies that budgets must show a complete plan and itemized statement of all proposed expenditures of the school district and of all estimated revenues for the fiscal year.
Education Code Section 42123 authorized the Superintendent of Public Instruction to prescribe forms for school district budgets.
Education Code Section 42600 specifies that school districts may not spend more than authorized in the adopted Final Budget as adjusted during the fiscal year.
Basic Budget Elements
Revenue: Income and how much the District earns
Expenditures: How much the District spends
Reserve: What is left over
The District receives revenue from a number of sources:
Other State Revenue
Other Local Revenue
*The single largest source of income is Revenue Limit funds. Revenue Limit is the amount of revenue that a district can collect annually for general purposes from local property taxes and state aid. The revenue limit is composed of a base revenue limit -a basic education amount per unit of ADA computed by formula each year from the previous year's base revenue limit - and any of a number of revenue limit adjustments that are computed anew each year. The total revenue limit of a school district is determined generally by multiplying the district's P-2 ADA times the base revenue limit and then adding the applicable revenue limit adjustments.
For a glossary of budget terms, please click here.
2017-18 Education Protection Account (EPA) click here
2015-2016 Annual Report of School Facilities Fees click here