School Business

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Closing the books, also known as preparing the Unaudited Actuals, has many similarities to budget preparation. However . . .

For many of us, federal compliance falls into the “other duties as assigned” area of our jobs, and it is an area that is learned in a trial-by-fire format. Federal compliance requirements are rigorous, tedious, and often . . .

The Standardized Account Code Structure (SACS) software is the required reporting tool that is used in the state of California for financial reporting. With funding for the K-12 system, inclusive of . . .

The 2025-26 fiscal year introduced a new methodology for local educational agencies (LEAs) to increase revenues known as the Attendance Recovery Program (Program). This Program operates similarly to the . . .

The passage of Proposition 2 has brought both much-needed funding for new construction and modernization projects and major changes to the School Facility Program (SFP). Understanding the new opportunities and requirements under the SFP will ensure your local educational agencies are prepared to . . .

To be eligible to receive federal special education revenue, each local educational agency must meet requirements regarding maintaining state and local expenditures to support programs for students with disabilities, which is referred to as . . .

As California TK-12 local educational agencies head into the 2025-26 school year, the collective bargaining landscape is becoming increasingly complex. While historic funding increases and one-time dollars fueled . . .