Professional Learning

Fiscal Oversight Training Day One

This full-day workshop is designed to help county office of education business staff provide effective and efficient fiscal oversight of local school districts.
Fiscal Oversight Presentation
Fiscal Oversight Guide

In-Class Quizzes and Activities

Multiyear Projection Activity

This multiyear projection (MYP) has been included in a Second Interim budget packet and received by your office for review. Working in a group, prepare an analysis of key concerns and how you may address them via correspondence with the district or other resources you may use to verify your concerns.
MYP Sample for Activity

Collective Bargaining Agreement Disclosure Activity


Resources

Emergency Appropriation Districts
California Emergency Appropriations to School Districts, 1990 to Present
Insolvency Flow Chart
Definition and Role of Trustee
Definition and Role of Adminstrator
Budget and LCAP Sample Letters
Budget and LCAP Board Approval Letter
Budget and LCAP Conditional Budget Approval Letter
Adopted Budget Approval After Initial Conditional Approval Letter
Adopted Budget Conditional Approval Letter
Approval After Initial Disapproval Letter
Conditional Budget Approval Letter
Disapproved Budget Due to LCAP Letter
Disapproved Budget Letter
Interim and Lack of Going Concern Sample Letters
Annual Summary AB 139 Letter - Long
Annual Summary AB 139 Letter - Short
Budget Reduction Sample Resolution
Positive to Qualified Interim Letter
Qualified to Negative Interim Letter
Concurrence with Qualified (2) Letter
Concurrence with Qualified Certification Letter
Definition of Fiscal Advisor and Fiscal Expert
Interim Review Response Letter
Lack of Going Concern (1) Letter
Lack of Going Concern (2) Letter
Lack of Going Concern (3) Letter
Negative Second Interim Concurrence Letter
Stay and Rescind Authority Letter
Public Disclosure of Collective Bargaining Agreements Resources
Public Disclosure of Collective Bargaining Agreement
Concerns Over Collective Bargaining Agreement Letter
No Concerns Over Collective Bargaining Agreement Letter
Non-Voter Approved Debt
Non-Voter Approved Debt - Summary of Disclosure
Non-Voter-Approved Debt Review
Non-Voter-Approved Debt Repayment Probable (1) Letter
Non-Voter-Approved Debt Repayment Probable (2) Letter
Non-Voter-Approved Debt Repayment Not Probable (1) Letter
Non-Voter-Approved Debt Repayment Not Probable (2) Letter
Sample Review Checklists
Adopted Budget Review Checklist
Unaudited Actuals Review Checklist
Interim Review Checklist
Charter Interim Review Checklist
Charter Budget Review Checklist
Adopted Budget Review Checklist 2