Mt. Diablo Unified School District's Budget & Fiscal Services department is responsible for:

Developing and maintaining a balanced budget for the district
Payment of salaries and benefits for district employees, payment of invoices and claims for the operating costs of the district
Monitoring expenses to assure state and district regulations are met
Collecting revenue due to the district
Providing financial information to the Board of Education and district administrators
Preparation of state, federal and local reports
Accounting for all financial transactions of the district according to generally accepted accounting principles

Budget & Fiscal Services

Hours of Operations for 2018-19

Hours of Operations for 2019-20

2019-2020 Budget Presentations

Date	Event	Presentation
January 28, 2019	Board of Education Meeting	MDUSD Budget Outlook January 2019
February 7, 2019	Principals' Workshop
February 11, 2019	Board of Education Meeting	MDUSD Budget Presentation
February 25, 2019	Board of Education Meeting	MDUSD Budget Presentation
March 11, 2019	Board of Education Meeting	MDUSD Budget Presentation
March 25, 2019	Board of Education Meeting	MDUSD Budget Presentation
April 10, 2019	Board of Education Meeting	MDUSD Budget Presentation

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)

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.

Revised Budget Timeline Graphic 2019022

2019-2020 Budget Development Calendar

The 2019-2020 Budget Development Calendar was approved by the Board of Trustees at its December 17, 2018 Board Meeting.

December 2018	December 6 - Enrollment projections and full-time equivalent (FTE) projections are reviewed by the District’s Chief Business Officer December 11 – The projections are then reviewed by Superintendent’s Council
January 2019	January 8 – February 22 – Sites meet with their Site Councils to approve FTE changes for their Single Plan for Student Achievement/LCFF-funded positions and meet with Parent Teacher Associations (PTA) or Parent Faculty Council (PFC) to approve/renew FTEs funded through local sources January 14 – February 14 – Site administrators meet with budget development team to review/submit their Site Development Worksheets January 10 – Report on the Governor’s 2019-2020 Proposed Budget (Summary Report / Detail Report)
February 2019	February 28 – Final date for sites to submit their Budget Development Worksheets with the changes and adjustments identified during their January budget development meeting
March 2019	March 11 – The Second Interim Report presented to the Board of Education March 15 – All California districts must provide notice to employees about the possibility of layoffs for the upcoming school year as per state Education Code 44929; employees who do not receive a written notice may not be released March 18 – 28 – Department administrators meet with the budget development team to submit their completed Department Budget Development Worksheets
April 2019	April 8 – Final Board meeting to make position control changes for the 2019-2020 proposed budgets
May 2019	Governor issues revised budget, commonly called the May Revision or May Revise, reflecting changes to the proposed state budget based upon latest economic forecasts
June 2019	June 10 – Public Hearing on 2019-2020 Proposed Budget and Local Control Accountability Plan (LCAP) June 24 – Public Hearing and Adoption of 2019-2020 Budget and Local Control Accountability Plan (LCAP) June 30 – 2019-2020 Budget due to Contra Costa County Office of Education (CCCOE)
August 2019	August 13* - Budget revisions based on the approved state budget are presented to the Board of Education for approval, if necessary. Budget revisions will be made available to the public. *(Or 45 days after state adopts budget)
September 2019	TBD
October 2019	TBD
November 2019	TBD
December 2019	Budget development calendar for the 2020-2021 school year is presented to the Board of Education for approval; Single Site Plan for Student Achievement (SPSA) for all schools presented for approval.

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 “positive” the past fifteen years.

Budget Report Library

2018/2019	2017/2018	2016/2017	2015/2016
Proposed Budget June 11, 2018	Proposed Budget June 12, 2017	Proposed Budget June 27, 2016	Proposed Budget Presentation June 1, 2015 Presentation June 22, 2015
Adopted Budget June 25, 2018	Adopted Budget June 26, 2017	Adopted Budget June 27, 2016	Adopted Budget June 25, 2015
First Interim Report Presentation Report December 17, 2018	First Interim Report Presentation Report December 11, 2017	First Interim Report Presentation Report December 12, 2016	First Interim Report Presentation Report December 7, 2016
Second Interim Report Presentation Report March 11, 2019	Second Interim Report Presentation Report March 12, 2018	Second Interim Report Presentation Report March 13, 2017	Second Interim Report Presentation Report March 7, 2016
Financial Statements Audited Actuals Presentation Report June 2019 Unaudited Actuals September 2019	Financial Statements Audited Actuals Presentation Report Unaudited Actuals Presentation Report September 12, 2018	Financial Statements Audited Actuals Report June 30, 2017 Unaudited Actuals Presentation Report September 11, 2017	Financial Statements Audited Actuals Presentation Report June 30, 2016 Presentation January 9, 2017 Unaudited Actuals Presentation Report September 12, 2016

2018/2019

2017/2018

2016/2017

2015/2016

Proposed Budget

June 11, 2018

Proposed Budget

June 12, 2017

Proposed Budget

June 27, 2016

Proposed Budget

Presentation