Skip To Main Content


School districts are required to develop and manage budgets in accordance with standards developed by the California Department of Education and adopted by the State Board of Education. Budget documents contain revenues, expenditures, and other financial information for prior, current and subsequent fiscal years. The Criteria and Standards portion of the budget document summarizes and compares district data to State established standards for fiscal analysis purposes. Board members, superintendents and other interested parties should review the Criteria and Standards and analyze any not meeting the standard resulting in a required explanation. This will assist with making accurate assessments of the fiscal condition of the district.