Question:  School districts are to make available for public review revisions in revenues and expenditures to the budget within 45-days after signature, are the 45-days working or calendar days?

Response:  For single adoption districts, Education Code section 42127 (i) (4) specifies that within 45 days after the Governor signs the budget, the district "... shall make available for public review any revisions in revenues and expenditures ... made available by the Budget Act."  Although it is not specifically stated that these are calendar days versus work days, the interpretation has always been that calendar days are in fact what the code is referring to. The Code does not specify that revisions must be made or approved by the governing board, but rather it requires that any revisions that the district makes are to be made available for public review within 45 days after the Governor signs the budget. Some districts and COEs have a more formal process and/or guidelines than others.  In some, where the 45 days has fallen on a weekend or holiday, many county offices of education have allowed their districts to move the deadline to the next available work day, but that would be a county office decision.  And, the issue of whether or not a board meeting occurs within the 45 day period does not cause an issue as the code states that the revisions are to be "made available", and not necessarily approved by the governing board. It is clear that the district must make the revised information available to the public within 45 days, but the date that the board actually approves the revisions could be different if allowed by the county office.