General Fund[CSSF]—Revenues

Local Control Funding Formula (LCFF)

Identify reasons for significant changes in population (ADA and enrollment) and plans for addressing the fiscal impact on the budget.
Identify significant changes in funding level not explained by changes in population or by COLA.
Explain how ADA or enrollment projections were determined for the budget year, including the methodology or basis used for the projections (e.g., cohort survival, actual count).
Identify major changes to components of the LCFF revenue calculation.

Federal Revenues

Identify significant changes in federal grants/entitlements and whether they are included in the budget prior to or only upon approval by the federal agency.

State Lottery Revenues

Identify lottery amounts per ADA for the unrestricted and restricted (Proposition 20) apportionments.

State Categorical Revenues

Identify COLA and growth changes budgeted for the major state categorical programs. Explain significant changes over the prior year not explained by growth or COLA changes.
Identify COLA and growth changes and excess costs budgeted for special education programs. Explain significant changes over the prior year not explained by growth or COLA changes.

Local Revenues

Identify the cash balances, interest rates, and method used to budget interest earnings.
Identify Tax Revenue Anticipation Notes (TRANs), including the issue amount, costs, repayment schedule, and arbitrage.
Identify significant changes in other local revenues, such as leases, rentals, etc., over the prior year.

One-Time Unrestricted Revenues