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Chapter 14. School Finance Subchapter 8. Criteria And Standards For School District Budgets And Interim Reports Article 1. Budget Review Fund Balance   

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(a) Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:

1.7% for districts with 0-300 ADA

1.3% for districts with 301-1,000 ADA

1.0% for districts with 1,001-30,000 ADA

0.7% for districts with 30,001-400,000 ADA

0.3% for districts with 400,001 and over ADA

(b) For purposes of this section, the percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

Authority cited:

Education Code 33127

Education Code 33129


Education Code 33128

(Amended By Register 2008, No. 20.)