Budget & Fiscal Services

Budget Development

The development of Mt. Diablo Unified’s budget each year involves a collaborative and detailed process that engages a variety of important stakeholder groups representing parents, community members, and school and district staff, including:

Individual School Site Councils (SSCs)

District Budget Advisory Committee (BAC)

District Community Advisory Committee for Special Education (CAC)

District English Learner Advisory Committee (DELAC)

District Parent Advisory Council (PAC)

The 2020-21 Budget Development Draft is available for public inspection. Click HERE to view

---

Budget and Fiscal Services Department

The budget preparation process includes very specific activities that take place throughout the year and which support Mt. Diablo’s Local Control and Accountability Plan (LCAP) and each school’s individual Single Plan for Student Achievement (SPSA), a comprehensive plan providing details about the school’s planned actions and expenditures to support student outcomes and overall performance, and how these actions connect to the District’s LCAP, which lays out goals for the entire District. 

The process is also coordinated to align with California’s budget process. The process begins each year in September and continues through June with the adoption of the budget by our Board of Education. 

 

 

   

Interim Financial Reports

Education Code Section 42130 requires school districts to prepare two interim financial reports each year.  The intent of these reports is to provide an “early warning system” to indicate whether a district can meet its current or future years’ financial obligations. 

The First Interim Report, showing expenditures through October 31, requires Board approval by December 15.  These reports are compared to every school district’s adopted budget. The Second Interim Report, covering the period ending January 31, provides a comparison to the projections in the First Interim Report, and must be approved by March 15 of each year.

The interim reports must include a certification of whether the District can meet its financial obligations. The certifications are classified as positive, qualified, or negative. A positive certification is assigned when the district will meet its financial obligations for the current and two subsequent fiscal years. A qualified certification is assigned when the district may not meet its financial obligations for the current or two subsequent fiscal years. A negative certification is assigned when a district will be unable to meet its financial obligations for the remainder of the current year or for the subsequent fiscal year.   Mt. Diablo Unified has certified as “qualified” the past fifteen years. 

 

Budget Report Library

• 2021-22 Preliminary Draft Budget

 

2021-2022	2020-2021	2019-2020	2018-2019	2017-2018	2016-2017
Proposed Budget Report Presentation June 23, 2021 45 Day Budget Report I Report II (Without One Time Funds) Presentation August 11, 2021	Proposed Budget Report Presentation June 29, 2020 45 Day Budget Report Presentation August 10, 2020	Proposed Budget Report Presentation June 10, 2019	Proposed Budget Report Presentation June 11, 2018	Proposed Budget Report Presentation June 12, 2017	Proposed Budget  Report Presentation June 27, 2016
Adopted Budget Report  June 23, 2021	Adopted Budget Report  June 29, 2020	Adopted Budget Report  June 24, 2019	Adopted Budget Report  June 25, 2018	Adopted Budget Report  June 26, 2017	Adopted Budget Report  June 27, 2016
First Interim Report Report Presentation December 1, 2021	First Interim Report Report Presentation December 14, 2020	First Interim Report Report Presentation December 9, 2019	First Interim Report Report Presentation December 17, 2018	First Interim Report Report Presentation December 11, 2017	First Interim Report Report Presentation December 12, 2016
Second Interim Report Report Presentation March 9, 2022	Second Interim Report Report Presentation March 11, 2021	Second Interim Report Report Presentation March 9, 2020 Third Interim Report  Report May 28, 2020	Second Interim Report Report Presentation March 11, 2019	Second Interim Report Report Presentation March 12, 2018	Second Interim Report Report Presentation March 13, 2017
Financial Statements	Financial Statements Audited Actuals Report  June 30, 2021	Financial Statements Audited Actuals Report  June 30, 2020	Financial Statements Audited Actuals Report  June 30, 2019	Financial Statements Audited Actuals Report  June 30, 2018	Financial Statements Audited Actuals Report  June 30, 2017
Unaudited Actuals	Unaudited Actuals  Report Presentation September 8, 2021	Unaudited Actuals  Report Presentation September 28, 2020	Unaudited Actuals  Report Presentation September 9, 2019	Unaudited Actuals  Report Presentation September 12, 2018	Unaudited Actuals  Report Presentation September 11, 2017
OPEB Actuarial Report	OPEB Actuarial Report June 30, 2021	OPEB Actuarial Report June 30, 2020	OPEB Actuarial Report June 30, 2019	OPEB Actuarial Report June 30, 2018	OPEB Actuarial Report June 30, 2017

 

	Bond Audit Reports 2020-21 Measure C GOB Financial Statement 2020-21 Measure C GOB Performance Report 2020-21 Measure J GOB Financial Statement 2020-21 Measure J GOB Performance Statement   Other Resources Chart of Accounts  Measure A Furniture and Equipment Tip Sheet Fiscal Inquiry Chart