{LEA Name} County Office of Education
Budget Checklist
Note: The checklist and details is being provided to help ensure your budget report submission is complete. Electronic data is preferred; please submit to {e-mail address} Hardcopy details can be sent through {LEA Name} Courier Service if needed.
Attached is the Budget SACS Forms Checklist in an excel format to assist with the SACS forms that are required. Please include the following items with your budget report submission as well:
Electronic “Official” data file e-mailed to the above address
District narrative and budget assumptions for all funds including items submitted to District Board. This includes any Ending Fund Balance details as required by SB858 and detailed in Education Code 42127. (As well as any additional items submitted to District Board)
AB 2756 Reporting Requirements Form
Local Control Funding Formula (LCFF) excel worksheet
· FCMAT Calculator-Excel File
· School Services (SSC) Calculator-Excel File
· District’s own form (District’s own form must follow the same format as the FCMAT or SSC Excel Form and reconcile to Form 01)
Local Control Accountability Plan (LCAP) Education Code 52070 says that not later than five _ days after adoption the governing board of a school district shall file this document with the _ County Superintendent of Schools.
· LCAP or annual update to the LCAP adheres to the template adopted by the State Board of Education (SBE), pursuant to Education Code section 52064
· The budget for the applicable fiscal year adopted by the governing board of the school district includes expenditures sufficient to implement the specific actions and strategies included in the LCAP adopted by the governing board of the school district, based on the projections of the costs included in the plan (budgeted expenditures sufficient to implement the plan)
· The LCAP or annual update to the plan adheres to the expenditure requirements adopted pursuant to Education Code section 42238.07 for funds apportioned on the basis of the number and concentration of unduplicated pupils pursuant to Education Code sections 42238.02 and 42238.03 (minimum proportionality)
Additional notes for SACS and or Other District Forms:
Form 01 – All pages of the General Fund Unrestricted, Restricted, and Combined reports
Other Funds – At least the SACS Summary pages (First two pages)
Multi-Year Projection (MYP) Worksheet Packet
· Submit Restricted/Unrestricted/Combined reports in one of three options:
o SACS software Form MYP
o District’s own form (District’s own form must be broken down between Restricted/Unrestricted/Combined and current year must reconcile to Form 01)
o FCMAT form with supporting schedules (FCMAT’s form must be broken down between Restricted/Unrestricted/Combined and current year must reconcile to Form 01)
· Narrative/justifications/assumptions that support the MYP projections.
Cash Flow Report
· SACS software Form CASH
· District’s own form (District’s own form must follow the same format as the SACS software interim report form and reconcile to Form 01)
Technical Review Checklist – complete with explanations. (Fatal errors are not accepted and will not allow an “Official” Data File to process as required)
**REMINDER** SB 858 is a newer requirement that is detailed in Education Code 42127. Districts are required to provide details for the excess reserve balances at the public hearing for the District’s budget. It is not required to provide this information to the {LEA Name}.
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