Actuals vs. Budget
A school district’s budget is a local spending plan that is revised throughout the year. The budget is approved at the district level and reviewed by the county office of education; it is not sent to the California Department of Education (CDE).

The financial data submitted to the CDE and seen on Ed-Data are unaudited actuals. These are revenues and expenditures for the entire year in the standardized account code structure (SACS) format, as reported by the school district prior to its annual audit.

For more information, EdSource offers a publication called Understanding School District Budgets: A Guide for Local Leaders (January 2005).



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