County Office Budgets 2024–25

Projected County Operations Grant average daily attendance (ADA) has not been overestimated in the first prior fiscal year or in two or more of the previous three fiscal years by more than the following percentage levels:

• 3.0% for counties with under 7,000 ADA
• 2.0% for counties with 7,000 to 59,999 ADA
• 1.0% for counties with over 59,999 ADA

Projected funded ADA for county operated programs for any of the budget year or two subsequent fiscal years has not increased from the historical average from the three prior fiscal years by more than two percent each year.

Projected LCFF revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the county office's cost-of-living adjustment (COLA) plus or minus one percent.

Projected total salaries and benefits for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year amount by more than the change in funded COLA plus or minus five percent.

Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the change in funded COLA plus or minus ten percent.

Budgeted beginning unrestricted county school service fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels3.

For counties with total expenditures and other financing uses2:

• 1.7% if less than $7,654,000
• 1.3% if $7,654,000 to $19,138,999
• 1.0% if $19,139,000 to $86,123,000
• 0.7% if $86,123,001 and over

Projected county school service fund cash balance will be positive at the end of the current fiscal year.                        

Available reserves1 for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts4 as applied to total expenditures and other financing uses2.

For counties with total expenditures and other financing uses:

• the greater of 5% or $87,000 for counties with total expenditures and other financing uses of less than $7,654,000
• the greater of 4% or $383,000 for counties with total expenditures and other financing uses of $7,654,000 to $19,138,999
• the greater of 3% or $766,000 for counties with total expenditures and other financing uses of $19,139,000 to $86,123,000
• the greater of 2% or $2,584,000 for counties with total expenditures and other financing uses of $86,123,001 and over

Identify projected contributions from unrestricted resources in the county school service fund to restricted resources in the county school service fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service 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. Explanation should include whether transfers are ongoing or one-time in nature.

Identify all existing and new multiyear commitments1 and their annual required payment for the budget year and two subsequent fiscal years.

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuarially determined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Analyze the status of all employee labor agreements.

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.

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.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:

• The county office of education must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the California Department of Education (CDE) with an analysis of the cost of the settlement and its impact on the operating budget.
  
  
• The CDE shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the governing board and the county superintendent of schools.