This guide is useful for both experienced budget managers and those new to the California budget process. Chapters examine beginning balances, revenue projections, expenditure projections, ending fund balances, multi-year projections, budget monitoring, budget reductions, budget presentations, debt instruments and fund definitions. This supplement is available for those who have a copy of the original 1995 Budget Development-A Comprehensive Guide. All others should purchase the now updated Budget Development-A Comprehensive Guide. This budget document will be useful for both advanced budget managers and those less familiar with school district budgets.
Budgets reflect school districts' philosophy, educational plans, and long range goals.
This guide addresses the budget process for all components of the Cafeteria Fund as reported on the J-203. This document is the result of a collaborative effort between experienced business officials and consultants. This book reviews issues relevant to establishing a year-round education program. It indexes the education code for year-round schools and discusses calendars, incentive funding, mobile storage, cabinet specs and resources. This book emphasizes the importance of cash management and gives districts the tools to initiate a self-study of their own procedures.