Term
| Budget Estimation: Expenditures |
|
Definition
| enrollment projection: births, immigration, salaries, class size; what did we spend last year? |
|
|
Term
| Budget Estimation: Revenues |
|
Definition
| enrollment, ADA, COLA, Categorical, lottery |
|
|
Term
|
Definition
| State and Federal restricted moneys; eg Title I and Child Nutrition |
|
|
Term
|
Definition
| Use of General funds for Special Ed, Class size reduction, transportation, food services |
|
|
Term
|
Definition
prior year is starting point.
Public hearing required.
Line item |
|
|
Term
|
Definition
85% from state (including redistrib. property tax)
9-13% from Federal
rest is local |
|
|
Term
|
Definition
180 days for pupils;
Fiscal year July 1- Jun 30 |
|
|
Term
|
Definition
| 1000 districts; mostly elementary; some unified |
|
|
Term
|
Definition
| credential not required; needs business operations, collective bargaining, accounting |
|
|
Term
|
Definition
General Fund: Restricted and Unrestricted;
Cafeteria, bond, building, maintenance, adult ed, child development |
|
|
Term
|
Definition
Regressive: consumption tax
Ad Valorem: Sales and property |
|
|
Term
| Student charges by district |
|
Definition
transportation (not SPED)
no fees for textbooks, supplies or extracurricular |
|
|
Term
|
Definition
| imposes fiscal accountability; county superintendent checks interim for fiscal solvency |
|
|
Term
|
Definition
| Reliance on property taxes unconstitutional; Property taxes and per pupil expenditures shd be equalized |
|
|
Term
|
Definition
| Limit property tax incr to 1%/year; limit incr on assessed value to 2%/year. Shift funding from local to state. |
|
|
Term
|
Definition
| Established a minimum percent of state budget that must be spent for schools; more in profitable years; guarantees annual increase in education in CA Budget. |
|
|
Term
|
Definition
Required annually: all budgets including student
To ascertain
financial condition, accounting methods, compliance with laws |
|
|
Term
|
Definition
Limits spending by all state agencies;
adjusted for changes in population, consumer price index, CA per capita income |
|
|
Term
|
Definition
| Money received by district from state based on ADA from state funds and local property taxes $5000 per pupil |
|
|
Term
|
Definition
approved by principal and leadership
legal responsibility of school board
policies, minutes, expenditure approval |
|
|
Term
|
Definition
| repairs / replacement of grounds, building, equipment |
|
|
Term
|
Definition
| housekeeping / custodial; work order system to track hours and costs |
|
|
Term
|
Definition
| over half are 30+ years old |
|
|
Term
|
Definition
GOB - General Obligation Bonds
State Bonds requires simple majority; District Bonds requires 55% majority |
|
|
Term
|
Definition
| Separate fund; contracting out not necessarily better; encroachment occurs |
|
|
Term
|
Definition
3% for majority of CA districts
1% LA, 5% small districts |
|
|
Term
|
Definition
| 1-2% of a district's budget |
|
|
Term
|
Definition
provide parent options; political issue;
against democratic tradition |
|
|
Term
|
Definition
Revenue: 8000 series
Expenditures: 1000-7000 series
salary and benefits 85% |
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
| services and operating expenditures |
|
|
Term
|
Definition
|
|
Term
|
Definition
|
|
Term
|
Definition
| Prescribed by state and uniform throughout |
|
|
Term
|
Definition
| restricted and regulated; not until after cafeteria hours |
|
|
Term
|
Definition
3-7 times higher than reg ed
encroachment 20-25% |
|
|
Term
|
Definition
Education is a fundamental right.
Fiscal neutrality; quality of education must be based on the wealth of the state as a whole, not on local districts' wealth |
|
|
Term
| San Antonio v Rodriguez, Texas |
|
Definition
| Education is not among rights protected by US Constitution - closed the avenue of pursuing school finance equity through Supreme Court |
|
|
Term
|
Definition
| Unequal finance violates KY Constitution; revised funding formulas and procedures throughout the state |
|
|
Term
| Zelman v Simmons-Harris US Supreme Court |
|
Definition
| Cleveland voucher system does not violate the lemon test; does not violate Establishment Clause of 1st Amendment |
|
|
Term
| Williams v State of CA settlement |
|
Definition
| parents have a right to complain about books, facilities, cleanliness, safety, teacher qualifications; no duty to provide textbooks to nonpublic schools |
|
|
Term
| difference between AYP and API |
|
Definition
AYP Adequate Yearly Progress - Federal
API CA Multiple measures |
|
|
Term
|
Definition
| Average Daily Attendance: How CA determines allocation of resources for schools |
|
|
Term
|
Definition
| a spending plan to accomplish instructional objectives |
|
|
Term
| October 31 and January 31 |
|
Definition
| Dates on which a district must submit interim financial reports to the county |
|
|
Term
| danger signals that a district is in financial trouble |
|
Definition
inadequate beginning or ending budgets; turnover in administration;
collective bargaining contracts not connected to revenues or expenditures |
|
|
Term
| Personnel salaries and benefits make up this percent of districts' budgets |
|
Definition
|
|
Term
| The most important factor in determining the per pupil cost of education |
|
Definition
| student-teacher ratio (class size) |
|
|
Term
|
Definition
| restricted and unrestricted / revenue and expenditures |
|
|
Term
| all districts required to pay these 2 benefits |
|
Definition
| retirement and workers compensation |
|
|
Term
| three types of certificates for interim financial reports |
|
Definition
| positive, qualified, negative |
|
|
