Section 15451 - Supplemental Information(a) School districts shall provide supplemental information in the following general areas:(1) Provide the methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).(2) Provide information on additional indicators as requested.(b) School districts shall provide supplemental information in the following specific areas: (1) Contingent Liabilities. Identify any known or contingent liabilities from financial or program audits, state compliance reviews, litigation, etc., that may impact the budget.(2) Use of One-time Revenues for Ongoing Expenditures. Identify any ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources in the budget year, and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years.(3) Use of Ongoing Revenues for One-time Expenditures. Identify any large nonrecurring general fund expenditures that are funded with ongoing general fund revenues.(4) Contingent Revenues. Identify projected revenues for the budget year and two subsequent fiscal years that are contingent on reauthorization by the local government, special legislation, or other definitive act (e.g. parcel taxes). If any of these revenues are dedicated for ongoing expenses, explain how the revenues will be replaced or the expenditures reduced.(5) Contributions. Provide information regarding contributions as follows: (A) Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. An explanation should include whether contributions are ongoing or one-time in nature.(B) Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. An explanation should include whether transfers are ongoing or one-time in nature.(C) Estimate the impact of any capital projects on the general fund operational budget.(6) Long-term Commitments. Provide information regarding long-term commitments as follows: (A) Identify all existing and new multiyear commitments (include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations) and their annual required payment for the budget year and two subsequent fiscal years.(B) Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.(7) Unfunded Liabilities. Provide information regarding unfunded liabilities as follows:(A) Estimate the unfunded liability for post employment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuarially determined contribution, if applicable; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).(B) Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).(8) Status of Labor Agreements. Analyze the status of all employee labor agreements, including the following: (A) Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting.(B) Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.(C) If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:1. The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education with an analysis of the cost of the settlement and its impact on the operating budget.2. The county superintendent of schools shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and superintendent.(9) Local Control and Accountability Plan (LCAP). Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.(10) LCAP Expenditures. Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.Cal. Code Regs. Tit. 5, § 15451
Note: Authority cited: Sections 33127 and 33129, Education Code. Reference: Sections 33128, 42127 and 52060, Education Code; and Sections 3540.2 and 3547.5, Government Code.
Note: Authority cited: Sections 33127 and 33129, Education Code. Reference: Sections 33128, 42127 and 52060, Education Code; and Sections 3540.2 and 3547.5, Government Code.
1. New section filed 8-19-91; operative 7-1-91. Submitted to OAL for printing only and exempt from Government Code section 11343 under Education Code section 3313 (Register 92, No. 10).
2. Amendment filed 10-5-2000; operative 11-4-2000. Submitted to OAL for printing only pursuant to Education Code section 3313 (Register 2000, No. 40).
3. Repealer and new section filed 5-13-2008; operative 6-12-2008. Submitted to OAL for printing only pursuant to Education Code section 33131 (Register 2008, No. 20).
4. Amendment of subsections (a)(1) and (b)(7)(A)-(B), new subsections (b)(9)-(10) and amendment of Note filed 12-4-2013; operative 12-4-2013. Submitted to OAL for printing only pursuant to Education Code section 33131(Register 2013, No. 49).
5. Amendment of subsections (b)(7)(A), (b)(8) and (b)(10) filed 3-13-2024; operative 3/13/2024. Submitted to OAL for filing and printing only pursuant to Education Code section 33131 (Register 2024, No. 11).