Orland Unified School District

Budget Information

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The Orland Unified School District, along with all school districts in California, is required by state law to adopt a balanced budget each year. In June of each year, the Board of Education formally adopts the budget for the upcoming fiscal year.
Budget development is a constant, year-round process involving ongoing planning and evaluation as part of a regular budget process timeline. Each year, the budget must:
  • Establish the maximum amounts that the district can spend for each of its several funds
  • Be solvent, with the General Fund unrestricted ending fund balance exceeding state required minimums
  • Cover the fiscal year (July 1 through June 30 of each year)
All school districts face ongoing budgetary challenges and influences that can include an individual state's own budget crisis, declining enrollment, changes in federal revenue allocations, and the timing out of grants or special funding. These issues mean the district's Business Services team must monitor state and school district finance issues on a constant basis.

Where Does Our Budget Money Come From?

The process for funding a public school district in California is not simple. All districts rely on revenue from three primary sources: federal, state and local. Some funding sources have specific restrictions. This means the ability to be flexible with district revenue is limited.

Local Control Funding Formula (LCFF)

For school districts and charter schools, California's Local Control Funding Formula (LCFF) creates base, supplemental, and concentration grants in place of most previously existing K–12 funding streams, thus eliminating revenue limits and approximately three-quarters of state categorical programs. 

Local Control and Accountability Plan (LCAP)

The Local Control and Accountability Plan or LCAP is a critical part of California’s Local Control Funding Formula (LCFF). It is a three-year, district-level plan that is updated annually. The plan describes the school district’s key goals for students as well as the specific actions (with expenditures) the district will take to achieve the goals and the means (metrics) used to measure progress.
Legal Requirements

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Legal Requirements

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.
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