Budget Process
Pacific Elementary School District's budget is developed, approved, and revised by the Board of Trustees on a regular schedule that allows for public review and input at public hearings and regular School Board meetings. All fiscal decisions are made in open session. The adopted budget, Local Control Accountability Plan (LCAP), and Audit Report are available for public review at all times on the school website and in the school's office.
Communication Between Staff and County Office of Education
The District's administrative staff work closely with the Santa Cruz County Office of Education Fiscal Services (SCCOE), who process warrants and payroll, monitor compliance with regulations, revenues and spending, and healthy reserves. County Office of Education and school administrative staff engage in ongoing discussions during the fiscal year and leading up to the annual budget process about the fiscal needs of the school and the fiscal resources of the county and state.
Public Input
Public input is welcomed at many stages in the budget and LCAP adoption process, including at all Board meetings, LCAP and Budget public hearings, Site Council meetings, and through parent surveys. The public is also welcome to address the Board or the school administration by email or letter at any time.
Timeline of the Budget Process
Communication Between Staff and County Office of Education
The District's administrative staff work closely with the Santa Cruz County Office of Education Fiscal Services (SCCOE), who process warrants and payroll, monitor compliance with regulations, revenues and spending, and healthy reserves. County Office of Education and school administrative staff engage in ongoing discussions during the fiscal year and leading up to the annual budget process about the fiscal needs of the school and the fiscal resources of the county and state.
Public Input
Public input is welcomed at many stages in the budget and LCAP adoption process, including at all Board meetings, LCAP and Budget public hearings, Site Council meetings, and through parent surveys. The public is also welcome to address the Board or the school administration by email or letter at any time.
Timeline of the Budget Process
- Fall - First Interim Budget Updates: Changes to the current year's July 1 budget are noted by SCCOE and district staff. The July 1 budget is updated during the first interim budget review, which is reviewed and approved by the Board in December.
- March - Second Interim Budget Updates: The school administration submits to the Board a second interim budget, developed in conjunction with SCCOE, which includes 3-year budget projections. The second interim reports give the district a positive, qualified, or negative certification. A positive certification is determined by the SCCOE if the district can project solvency and required reserves for three years. The Board may make changes to the administration's budget recommendations in developing its proposed budget.
- February-June - Budget and LCAP Development: The school administration, with input from staff, parents, site council, community members, SCCOE, and the Board, develops the July 1 budget for the upcoming fiscal year and the Local Control Accountability Plan (LCAP) in conjunction with each other. This process involves several community meetings, surveys, and opportunities for input. The final July 1 budget and LCAP are approved by the Board in June.
- June - Independent Financial Audit: The current year's budget, fund balances, net assets, revenues, expenditures, and average daily attendance are audited for state compliance by an independent auditor, who presents an Annual Audit Report in the fall of the following year, which includes findings and responses. The report is presented to the School Board for approval in November.