The Budget Department is responsible for establishing the adopted budget in all district funds through decisions made by the Board of Education, district administration, principals and program managers. Once the budget is established, revisions are made based on the actual expense with the approval of the Board of Education. The funds of the District include the General Fund, Cafeteria Fund, Special Reserve Fund, Building Fund, Capital Facilities Fund (Developer Fees), County School Facilities Fund, Bond Interest & Redemption Fund, Self Insurance Fund and the Retiree Benefit Fund.
The Budget Department is also responsible for position control. Through position control, positions are created or removed based on decisions made by the Board of Education and district administration. This method ensures that no personnel action occurs without prior budget and program authorization.
Student attendance accounting is also handled by the Budget Department. This function tracks student attendance and submits reports to the State of California three times per year. The District receives revenue by the State of California based on the average days of attendance for each student.
The Budget Department also collects Developer Fees. These fees are collected from both new construction and additions greater than 500 square feet that occur within the district's boundaries for both residential and commercial construction projects. The fees are deposited into the Capital Facilities Fund and are used to provide additional school facilities needed due to growth. A Developer Fee Report is prepared annually that details the receipts and expenditures of the fund. A Facility Needs Analysis is also completed each year that determines the rates that will be charged by the District.
Budget forms can be found here.