FORM 01CS—CRITERIA AND STANDARDS REVIEW—BUDGET
The budget certification (Form CB) indicates that the budget is developed using the state-adopted Criteria and Standards, and that the budget includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual updates to the LCAP effective for the budget year. The certification and a copy of the complete Criteria and Standards Review form must accompany the budget when it is submitted to the school district’s [COE’s] governing board for adoption. After the budget has been adopted, the county superintendent of schools [State Superintendent] conducts a review of each budget as follows:
- Examines the adopted budget to determine whether it complies with the Criteria and Standards. The county superintendent of schools [State Superintendent] shall identify technical corrections that must be made to bring the budget into compliance with the Criteria and Standards.
- Determine whether the adopted budget allows the school district [COE] to meet its financial obligations during the fiscal year and is consistent with a financial plan that enables the school district [COE] to satisfy its multiyear financial commitments.
Overview of the Criteria and Standards Section—Budget
Criterion 1—Average Daily Attendance (ADA) (not applicable for JPAs)
Funded [projected county operations grant] average daily attendance (ADA) is not overestimated in the first prior fiscal year or in two or more of the previous three fiscal years by more than the percentage level determined by the P-2[county operations grant] ADA of the LEA.
Additional ADA standard for COEs: Projected ADA for county and charter school alternative education grant, district funded county program, county operations grant, and charter school and charter school funded county program for the budget or two subsequent fiscal years is not increased from the historical average from the three prior years by more than two percent each year.
Overview
This standard compares funded ADA estimated in the July 1 adopted budget (original budget) to the actual funded ADA reported for each of the previous three fiscal years.
Purpose
The historical accuracy of projected funded ADA is measured to determine the reasonableness and reliability of the estimated ADA and resulting funding projections that are built into the current and two subsequent fiscal years’ budgets.
Source of Data
Budgeted funded ADA must be manually entered for each of the three prior fiscal years, using the ADA reported on the Form A (lines A4 and C4) [Form A, Line B5] that was filed with each year’s adopted budget. For the budget year, the ADA reported on Form A is automatically extracted. [For the budget year, the ADA reported on Form A for various county operated programs are automatically extracted. When Form MYP is used, County Operations Grant ADA is extracted for the two subsequent fiscal years; projected ADA for each program, including County Operations Grant ADA when no Form MYP exists, must be manually entered for each of the two subsequent fiscal years.]
Actual funded ADA is preloaded by the CDE from the second and third prior years’ unaudited actual submissions and extracted from Form A for the first prior year.
For COEs and districts that report charter school financial data within their own SACS reports, only the ADA corresponding to charter school financial data reported in their Fund 01 is extracted from Form A.
Criterion 2—Enrollment (not applicable for COEs or JPAs)
Projected enrollment is not overestimated in the first prior fiscal year or in two or more of the previous three fiscal years by more than the percentage level determined by the P-2 ADA of the district.
Overview
This standard compares the projected enrollment used as a basis in building ADA for the July 1 adopted budget in each of the previous three fiscal years, to the CBEDS enrollment is certified as part of the Fall 1 submission to CALPADS in those three fiscal years.
Purpose
The historical accuracy of enrollment projections is measured to determine the reasonableness and reliability of the enrollment and ADA that is built into the current and two subsequent fiscal years’ budgets.
Source of Data
Budgeted enrollment must be manually entered for all years, using the projected enrollment data that was reported in the July 1 adopted budgets for those years.
Actual CBEDS enrollment for the second and third prior fiscal years is preloaded by CDE from the certified Fall 1 CALPADS submission. This data may be overwritten to exclude enrollment of charter schools that report separately from the district, or to exclude enrollment corresponding to charter school financial data reported in the district’s funds 09 and 62. District’s actual CBEDS enrollment data preloaded in the district regular lines include both district regular and charter school enrollment. Districts must adjust the district regular enrollment lines and the charter school enrollment lines accordingly. Due to timing of the reporting period being enabled, the actual CBEDS enrollment data for the first prior fiscal year will not be available for preloading and must be manually entered.
Criterion 3—ADA to Enrollment (not applicable for COEs or JPAs)
Projected second period (P-2) ADA to enrollment ratio for the budget year or two subsequent fiscal years is has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent.
Overview
This standard compares the ratio of P-2 ADA to enrollment used for each of the budget and two subsequent fiscal years, to the historical average ratio from the previous three fiscal years plus one half of one percent. For example, when the average ratio for the prior three fiscal years was 95.5 percent, the standard is 96.0 percent (95.5 plus 0.5).
Purpose
Generally, school districts have consistent ADA to enrollment ratios over time. Because ADA is typically built from enrollment projections, and accurate ADA estimates are an integral part of a well-built budget, this criterion indicates reasonableness and reliability of the budgeted/projected ADA and enrollment; variances outside the standard may indicate over/underestimated ADA or enrollment.
Source of Data
Manual input is not needed for the budget and three prior years. CBEDS enrollment data is linked from Criterion 2. P-2 ADA is preloaded by CDE from the second and third prior years’ unaudited actuals and extracted from Form A for the first prior and budget years.
For districts that report charter school financial data in the district’s SACS reports, the ADA corresponding to charter school financial data reported in the district’s Fund 01 is extracted from Form A.
Criterion 4[Criterion 2]—Local Control Funding Formula (LCFF) Revenue (not applicable for JPAs)
Projected LCFF revenue for the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus gap funding (districts only) or cost-of-living adjustment (COLA) and its economic recovery target payment (districts only), plus or minus one percent.
For basic aid school districts [excess property tax counties], projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.
For school districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year by more than the district’s gap funding or COLA and its economic recovery target payment, plus or minus one percent.
Overview
This standard compares the projected percentage change in LCFF revenue to the total projected percentage change in population plus funding level for each of the budget and two subsequent fiscal years.
Purpose
This standard measures the reasonableness of the LCFF revenue projections for the budget and two subsequent fiscal years and identifies those with a variance that is greater than would be expected for just population changes and funding level changes.
Source of Data
For basic aid school districts [excess property tax/minimum state aid counties], local property tax revenues projected for each of the two subsequent fiscal years must be manually entered. Prior year and budget year amounts are automatically extracted from Form 01, object codes 8021–8089.
The projected LCFF revenue for each of the two subsequent fiscal years must be manually entered. Prior year and budget year amounts are automatically extracted from general ledger.
Due to the full implementation of LCFF, gap funding (districts only) and the economic recovery target increment payment (districts only) are no longer applicable.
The SACS Web System requires a user to select one of the three standards (LCFF revenue, basic aid[excess property tax/minimum state aid], and necessary small school (districts only)) used for this criterion. Regardless of the standard selected, criterion 4A1[2A-1] must be completed to obtain the total change in population and funding level.
Criterion 5[Criterion 3]—Salaries and Benefits
Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district’s required reserves percentage.[The projected total salaries and benefits for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year amount by more than the change in funded COLA plus or minus five percent.]
Overview
This standard determines, for each of the budget and two subsequent fiscal years, the ratio of salaries and benefits to total expenditures, and then it compares the ratios to the district’s historical average ratio which are adjusted by that year’s reserve standard percentage or three percent, whichever is greatest.[This standard compares the change in total salaries and benefits against the change in funding level plus or minus five percent for each of the budget and two subsequent fiscal years.]
Purpose This standard measures the reasonableness of projected unrestricted salaries and benefits when compared to total unrestricted general fund expenditures [changes in total salaries and wages when compared to changes in funding] for the budget and two subsequent fiscal years. When salaries and benefits are growing at a faster rate than total expenditures[funding], significant pressure is put on the remaining budget to provide for the increased cost of salaries and benefits. Assumptions for changes in funding level, salary increases, health and welfare benefits increase, step and column adjustments, and staffing adjustments due to population changes must be taken into consideration when reviewing this criterion.
Source of Data Manual input is not needed for the budget year or for the three prior fiscal years used to determine the historical average ratio. The expenditures for the budget and first prior fiscal years are extracted from Form 01 while the expenditures for the second and third prior fiscal years are preloaded by CDE from the prior years’ unaudited actual submissions.
For the two subsequent fiscal years, when Form MYP exists, the projected salaries and benefits and total expenditures are extracted; otherwise, the data must be manually entered.
Criterion 6[Criterion 4]—Other Revenues and Expenditures
Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating), for the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded COLA [percentage change in funded COLA] plus or minus ten percent.
For each major object category, changes that exceed the percentage change in population and the funded COLA [percentage change in funded COLA] plus or minus five percent must be explained.
Overview
This standard measures the amount of change by major object revenue and expenditure category, and by the sum of these major object revenue and expenditure categories, for each of the budget and two subsequent fiscal years.
Following are the major object revenue and expenditure categories evaluated in this criterion:
Revenue
- Federal Revenue (Objects 8100–8299)
- Other State Revenue (Objects 8300–8599)
- Other Local Revenue (Objects 8600–8799)
Expenditure
- Books and Supplies (Objects 4000–4999)
- Services and Other Operating Expenditures (Objects 5000–5999)
Purpose
This standard measures the consistency from one year to the next of operating revenues and expenditures. While changes are to be expected, it is also reasonable to expect the amount of change to be close to that of the change in population plus funding level. Changes that exceed this by more than five percent must be explained.
The standard also measures the total percentage change in operating revenues and in expenditures. When either change is more than ten percent different than the change in population plus funding level, then the standard is not met. In this case, explanations are automatically linked with explanations provided for the major object comparison.
Source of Data
For the budget and first prior years, the operating revenues and expenditures are automatically extracted from general ledger data. When Form MYP exists, data for the two subsequent fiscal years is extracted; otherwise, the projections must be manually entered for each major revenue and expenditure object category.
Criterion 7[Criterion 5]—Facilities Maintenance
Confirm that the annual contributions for facilities maintenance funding are not less than the amounts required pursuant to Education Code Section 17070.75 (Ongoing and Major Maintenance/Restricted Maintenance Account), when applicable, and that the district [county office] is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).
Overview
This standard compares, for those LEAs subject to the requirement, the amount budgeted for contribution to the ongoing and major maintenance account against the minimum amount required by law.
Purpose
This standard determines whether the district [COE] is setting aside adequate funds to maintain its facilities to the extent provided in statute. If not, this could indicate future deterioration of facilities and could jeopardize future resources of the LEA.
Source of Data
Budgeted contributions per EC Section 17070.75(b)(2)(A) for the ongoing and major maintenance/restricted maintenance account (OMMA/RMA) is automatically extracted from general ledger data (Fund 01, Resource 8150, objects 8900–8999).
The required OMMA/RMA contribution for school districts is calculated using three percent of total expenditures and other financing uses (Fund 01, objects 1000–7999. Statutes exclude the following resource codes from the total general fund expenditures calculation: 3210, 3212, 3213, 3214, 3215, 3216, 3218, 3219, 5316, 7027, and 7690. For school districts designated as the administrative unit of a Special Education Local Plan Area (SELPA), and that choose to exclude the special education pass-through revenues, the total expenditures and other financing uses are automatically adjusted to exclude the distribution of revenues that are passed through to participating members of the SELPA (Fund 10, objects 7211–7213 and 7221–7223, resources 3300–3499, 6500–6540 and 6546).
For COEs, when determining the minimum OMMA/RMA contribution, three percent is applied to total unrestricted expenditures and other financing uses (Fund 01, resources 0000–1999, objects 1000–7999).
Criterion 8[Criterion 6]—Deficit Spending
Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district’s [COE’s] available reserves as a percentage of total expenditures and other financing uses in two of the three prior fiscal years.
Note that the standard contains specific guidelines for calculating available reserves, including that general fund [CSSF] negative balances in restricted resources decreases the amount of available reserves and that for SELPA administrative units special education pass-through funds may be excluded from the amount of total expenditures.
Overview This standard compares, the percentage of deficit spending, against a standard that is based on one-third of each year’s available reserves percentage for each of the three prior fiscal years.
Purpose
The historical deficit spending trends from previous years, may be used to determine the reasonableness and reliability of the current budget. A pattern of ongoing sizable deficits, if not addressed, results in depleting reserves below the state recommended level and may jeopardize the financial solvency of a school district [COE].
Source of Data
General ledger, Form 01, and Form 17 data is preloaded by CDE from the unaudited actual submissions for the second and third prior fiscal years and are extracted from the budget period for the first prior and budget fiscal years.
Criterion 9[Criterion 7]—Fund Balance
Budgeted beginning unrestricted general fund [CSSF] balance has not been overestimated in two out of the three prior fiscal years by a percentage level that is based on a district’s average daily attendance [a COE’s total expenditures and other financing uses, including special education pass-through, when applicable].
Overview
This standard compares the estimated beginning unrestricted general fund [CSSF] balance reported in the July 1 adopted budget (original budget) against the actual beginning unrestricted general fund[CSSF] balance for each of the three prior fiscal years.
Purpose
This standard measures the historical accuracy of the budgeted beginning unrestricted general fund [CSSF] balance to determine the reasonableness and reliability of the current and projected years’ beginning fund balances. An accurate beginning fund balance is critical in determining how much is available to budget for expenditures; overestimating the beginning fund balance could result in either deficit spending or mid-year budget reductions.
Source of Data
The budgeted beginning unrestricted general fund [CSSF] balances reported in the original budgets (Form 01, Line F1e) for the three prior fiscal years must be manually entered. These balances include audit adjustments or restatements reported in Form 01 as filed with the July 1 adopted (original) budget.
The actual beginning unrestricted general fund [CSSF] balances for the second and third prior fiscal years are preloaded by CDE from the Form 01 that was filed with the unaudited actual submissions. The beginning unrestricted fund balance for the first prior fiscal year is extracted from the budget period Form 01.
For COEs, when Form MYP exists, the name of the SELPA(s) for which the LEA is designated as an administrative unit is automatically extracted, along with the amounts of special education pass-through funds for the two subsequent fiscal years. When Form MYP does not exist, the data must be manually entered, when applicable.
Criterion 10[Criterion 8]—Reserves
Available reserves for the budget year or two subsequent fiscal years are not less than an amount based on the percentage level or base dollar amount as determined by the district’s average daily attendance [the COE’s total expenditures and other financing uses, including special education pass-through funds, when applicable] multiplied by the LEA’s total expenditures and other financing uses.
Note that this standard contains specific guidelines for calculating available reserves, including that general fund [CSSF] negative balances in restricted resources decrease the amount of available reserves and that for SELPA administrative units special education pass-through funds may be excluded from the amount of total expenditures.
Overview
The standard compares, the amount of budgeted reserves (less any Fund 01 negative ending balances in restricted resources) against the minimum reserve amounts required by the standard for the budget and two subsequent fiscal years.
Purpose
This standard determines whether the district [COE] meets the minimum reserve amounts as defined by the Criteria and Standards. Inadequate reserves is a major area of concern and may indicate a budget that is not approvable or a budget that could be subject to intervention or assistance by the reviewing agency, as provided by law.
Items of note concerning the reserve amounts:
- Reserve for Economic Uncertainties (Object 9789), a major component of the reserves, is an amount set aside expressly for major unforeseen events that would otherwise jeopardize the budget plan. Such a reserve is not for expenditures that are known or can be anticipated.
- Fund balances in restricted resources (2000–9999) cannot be considered as available to meet the reserve standard. Further, negative balances in restricted resources will decrease the amount of available reserves as calculated by the standard.
Source of Data
For the budget year, total general fund [CSSF] expenditures and other financing uses (including special education pass-through funds) and budgeted reserves are extracted from general ledger data.
For the two subsequent fiscal years, if Form MYP exists, total general fund [CSSF] expenditures and other financing uses (including special education pass-through funds) and budgeted reserves are extracted. When Form MYP does not exist, the data must be manually entered, including the name of the SELPA(s) for which the district is designated as an administrative unit.
Overview of the Supplemental Information Section—Budget
S1—Contingent Liabilities
Identify known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget.
S2—Use of One-Time Revenues for Ongoing Expenditures
Identify ongoing general fund [CSSF] expenditures in the budget in excess of one percent of the total general fund [CSSF] expenditures that are funded with one-time resources in the budget year. Explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years.
S3—Use of Ongoing Revenues for One-Time Expenditures
Identify any large non-recurring general fund [CSSF] expenditures that are funded with ongoing general fund[CSSF] revenues.
S4—Contingent Revenues
Identify projected revenues for the budget year and two subsequent fiscal years that are contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves). When these revenues are dedicated for ongoing expenses, explain how the revenues will be replaced or the expenditures reduced.
Purpose of S1 Through S4
The purpose of these supplemental information items is to identify and disclose:
- known or contingent liabilities
- lapsing revenues that are funding ongoing activities
- ongoing revenues currently funding one-time activities, thus freeing up available resources
- revenues included in the budget that are contingent on reauthorization
These items may materially impact the district’s [COE’s] current or two subsequent fiscal years’ budgets.
Source of Data for S1 Through S4
Yes or No buttons must be clicked for each of the above supplemental information items. For each item that has been answered with Yes, additional information must be entered manually in a written narrative form.
S5—Contributions
Identify projected contributions from unrestricted resources in the general fund [CSSF] to restricted resources in the general fund [CSSF] for the budget year and two subsequent fiscal years. Provide an explanation when contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. The explanation must include whether contributions are ongoing or one-time in nature.
Identify projected transfers to or from the general fund [CSSF] to cover operating deficits in either the general fund [CSSF] or any other fund for the budget year and two subsequent fiscal years. Provide an explanation when transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. The explanation must include whether transfers are ongoing or one-time in nature.
Estimate the impact of any capital projects on the general fund [CSSF] operational budget.
Purpose
This item identifies general fund [CSSF] pressures, i.e., any programs, funds, or capital projects budgets that are out of balance and may need to be supported by the district’s [COE’s] general fund [CSSF] operating budget, for any of the budget or two subsequent fiscal years.
Source of Data
Projected contributions from unrestricted general fund [CSSF] programs to restricted general fund[CSSF] programs must be manually entered for the two subsequent fiscal years. For the first prior and budget years, the projected contributions are automatically extracted from general ledger data.
Interfund transfers (both to and from the general fund [CSSF]) used to cover operating deficits are extracted from Form MYP Unrestricted/Restricted worksheet, when Form MYP exists. When Form MYP does not exist, data must be manually entered for the two subsequent fiscal years. For the first prior and budget years, the interfund transfers are automatically extracted from general ledger data.
Click the appropriate Yes or No button to indicate whether there are capital projects that may impact the general fund [CSSF] operational budget. When Yes, additional information on the capital project(s) and the estimated fiscal impact to the general fund [CSSF] must be manually provided.
S6—Long-Term Commitments
Identify all existing and new multiyear commitments and their annual required payments for the budget year and two subsequent fiscal years. Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.
Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.
Purpose
The purpose of this item is to disclose all long-term commitments, identify their funding sources, and explain any potential pressures on the general fund [CSSF].
Source of Data
All long-term commitment information must be entered manually.
The SACS Web System provides six lines to list long-term commitments. When more than six commitments are being reported, an option is to combine like commitments to condense the information onto the six lines, and then list the individual commitments in the assumptions.
S7—Unfunded Liabilities
Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, when required, or other method; identify or estimate the actuarially determined contribution (when available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).
Estimate the unfunded liability for self-insurance programs such as workers’ compensation based on an actuarial valuation, when required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).
Purpose
The purpose of this item is to disclose unfunded liabilities that may materially impact the district’s [COE’s] current or two subsequent fiscal years’ budgets.
Source of Data
All data is manually input to describe the OPEB and other self-insurance programs, including method(s) of annually funding the programs and the estimated or actuarial value of the accrued liability for the programs.
Note that the amounts reported in this section must tie to the Schedules of Required Supplementary Information in the notes to the financial statements.
S8—Status of Labor Agreements Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and include contracts, including administrator contracts (and including compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future years.
Purpose
The purpose of this item is to analyze the status of labor negotiations to estimate labor costs and their potential impact on the district’s [COE’s] current or two subsequent fiscal years’ budgets, and to determine the reasonableness of the salaries and benefits expenditures that are projected for the current and two subsequent fiscal years’ budgets.
Source of Data
All data for labor agreements must be manually entered.
For certificated and classified agreements: Include the number of full-time equivalent employees, information on health and welfare benefits, prior year settlement items, step and column adjustments, and attrition information. When negotiations are settled, include information regarding the certification by the superintendent and chief business official and applicable budget revisions adopted to fund the settlement. Include specific details of the settlement unless the public disclosure documents prepared pursuant to Government Code Section 3547.5 were filed with the reviewing agency. When negotiations are not settled, include information on what it would cost for a one percent salary raise, and tentative salary schedule amounts that were included in the budget. For management/supervisor/confidential agreements: Include the number of fulltime equivalent employees, information on health and welfare benefits, step and column adjustments, and cost of any other benefits provided. Enter details for settled agreements. When agreements are not settled, include information on what it would cost for a one percent salary raise, and tentative salary schedule amounts included in the budget.
S9—Local Control and Accountability Plan (LCAP)
Confirm that the governing board of the school district [COE] adopted an LCAP or an update to the LCAP effective for the budget year.
Purpose
The purpose of this item is to verify compliance with the requirement that the budget shall not be adopted or approved before an LCAP or an update to the LCAP effective for the budget year is adopted and approved.
Source of Data
Either the Yes or No button must be clicked to provide the appropriate response and the adoption date must be manually entered.
S10—Local Control and Accountability Plan (LCAP) Expenditures
Confirm that the school district’s [COE’s] budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.
Purpose
The purpose of this item is to verify compliance with the requirement that a budget that does not include expenditures necessary to implement the local control and accountability plan and any annual update to the local control and accountability plan that is effective for the budget year may not be adopted or approved.
Source of Data
Either the Yes or No button must be clicked to provide the appropriate response.
Overview of the Additional Fiscal Indicators Section—Budget
- A1—Negative Cash Flow
- A2—Independent Position Control
- A3—Declining Enrollment (not applicable for JPAs)
- A4—New Charter Schools Impacting District Enrollment[County Office ADA] (not applicable for JPAs)
- A5—Salary Increases Exceed COLA
- A6—Uncapped Health Benefits
- A7—Independent Financial System (not applicable for county offices)
- A8[A7]—Fiscal Distress Reports
- A9[A8]—Change of CBO or Superintendent (Financial Official or Director for JPAs)
Purpose
To provide reviewing agencies with additional information on which to evaluate fiscal solvency, and to provide state policy makers with information to evaluate statewide issues and trends. Note that a Yes answer to any single indicator does not necessarily suggest a cause for concern but may alert the reviewing agency to the need for additional review.
Source of Data
Click the appropriate Yes or No button for items, except for Item A3. Additional fiscal indicator A3 is automatically extracted from information in the Budget Enrollment column of Criterion 2[County Operations Grant ADA column of Criterion 1].