Fiscal, Demographic, and Performance Data on California’s K-12 Schools

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  • About fund accounting

    California school districts use a system called "fund accounting." All revenues and expenditures are placed in one of several funds.
  • About SACS

    In the 1990s, the California Department of Education (CDE) began implementing a new way for school districts to report their revenues and expenditures.
  • California Lottery

    In November 1984 voters approved the California State Lottery as a new source of revenue for California. A minimum of 34% of annual lottery sales revenues must be distributed to public schools
  • Negotiating Teachers' Contracts in California

    This article provides a brief look at how contracts are negotiated for K-12 public school teachers in California school districts.
  • Proposition 13

    An initiative that added Article XIII A to the California Constitution. It limits property tax rates to no more than 1% of full cash value.
  • Proposition 98

    A constitutional amendment approved by voters in November 1988 and amended by Proposition 111 in 1990.
  • School District Bond and Tax Elections

    Local revenue elections provide an important way for school districts to raise funds to support programs and maintain and build facilities.
  • Understanding the Local Control Funding Formula

    The Local Control Funding Formula (LCFF) changed how California funds its K-12 schools.
  • Using the Financial Reports on Ed-Data

    Ed-Data financial reports enable you to access financial information for school districts and county offices of education in a variety of ways, including 5-year-trend graphs and the ability to share, download, and print the reports.