The role of Fiscal Services is the development the District budget and to prepare other financial documents along with associated state and federal reports.
The Local Control and Accountability Plan (LCAP) is a tool for local educational agencies to set goals, plan actions, and provide resources to meet those goals. This plan supports eight state priority areas that include basic services, implementation of state standards, parent involvement, student achievement, student engagement, school climate, course access, and student outcomes.
The LCAP Federal Addendum is meant to supplement the LCAP to meet the requirements of Every Students Succeeds Act (ESSA) for federal funding that the District receives.
In response to the pandemic, and in lieu of the LCAP for 2020-21, districts are required to develop and adopt the COVID-19 Operations Written Report along with the Adopted Budget. The report summarizes the District’s changes to program offerings in response to school closure.
Senate Bill (SB) 98 established that the LCAP and an annual update to the LCAP are not required for the 2020-21 school year. It also establishes California Education Code Section 43509 and the Learning Continuity and Attendance Plan (LCP) requirements for the 2020-21 school year. The LCP was Board approved on September 14, 2020.
SB 98 also separates the development and adoption of the Budget Overview for Parents from the development and adoption of the LCAP for the 2020-21 school year and requires that it be adopted by December 15, 2020.
The July 1 Budget is a document that reflects the District’s plans and priorities for the fiscal year, which is July 1 through June 30. It includes the expenditures necessary to implement the goals described in the LCAP. Interim reports are done during the year to show changes in revenues and expenditures that have occurred. The Unaudited Actuals Report show the actual funding received and spent during a fiscal year.
The Education Protection Account (EPA) was created when Proposition 30 for a temporary increase in taxes was passed in the November 2012 elections. Proposition 55 extended some of the temporary taxes through 2030. EPA funds account for a percent of the Local Control Funding Formula (LCFF) from state revenues.