The District is fiscally solvent and meets the 3% reserve required by the State of California. The District uses an independent auditing firm and conducts separate audits for the General Fund, Berkeley’s special taxes BSEP and Measure BB and H as well as the bond fund, Measure I.
Where our money comes from
|Revenue Limit from State based on student attendance (ADA)||$49.4 million|
|Local Parcel Tax Measure A – BSEP||$23.4 million|
|Local Parcel Tax Measure BB||$5.6 million|
|Restricted Revenue from State, Federal & Local||$21.2 million|
|Unrestricted State & Local Revenue||$16.6 million|
How our money is spent
|Teacher, Principal, and other certificated staff salaries||41%|
|Classified (non-teaching staff salaries)||18%|
|Service and Operating costs||17%|
|Books and Supplies||3%|
Each year before June 30 the School Board is required by law to pass a balanced budget. Before that happens, there is a six-month process to develop the district’s budget.
The annual budget process begins in January, after the Governor has released his proposed budget for the fiscal year beginning the next July 1. The district begins to develop a budget based on this proposal, knowing that the Governor will release a May Revise — essentially a revision to this January proposal but based on several more months of economic data.
For the past four years, a Superintendent’s Budget Advisory Committee (SBAC) has been responsible for creating budget recommendations for the Superintendent. The SBAC starts with a staff recommendation for the budget, created by department heads as a starting point for its deliberations. It is free to recommend changes to the budget, keeping in mind the necessity to pass a balanced budget.
The Superintendent’s Budget Advisory Committee consists of 17 voting members, 8 of which are BUSD staff, including representatives of all 5 unions, and 8 community members, and a student representative. The Deputy Superintendent (CBO) chairs the meetings, which are also attended by the Superintendent, two School Board members and a staff liaison who takes meeting notes.
|January||Governor releases budget proposal|
|February||Staff presents a recommendation to the Superintendent|
|February – April||SBAC meets every 2 weeks|
|End of April||SBAC creates recommendation|
|May||Superintendent distills staff and SBAC recommendations into a final recommendation for the School Board.|
|May||State Budget revision from Governor|
|End of May||Budget recommendation to School Board|
|End of June||Approval by School Board|
Superintendent’s Budget Advisory Committee (SBAC)
For information regarding this committee, click here.
Download the PDF files of district financial documents by clicking on the appropriate link below. Documents will be added as they are scanned in.
- 2012-13 Adopted Budget Narrative
- 2012-13 Adopted Budget
- 2011-12 Adopted Budget Narrative
- 2011-12 Adopted Budget
- 2010-11 Adopted Budget Narrative
- 2010-11 Adopted Budget
- Second Interim 2012-13
- Second Interim 2011-12
- Second Interim 2010-11
- Unaudited Actuals 2009-10
- Unaudited Actuals 2007-08
- Unaudited Actuals 2006-07
- Unaudited Actuals 2005-06
District Audits, including Special Taxes (BSEP and BB) and Facilities Bonds
Download the PDF files of district audits by clicking on the appropriate year below:
- 2011-12 School Year Audit
- 2010-11 School Year Audit
- 2009-10 School Year Audit
- 2008-09 School Year Audit
- 2007-08 School Year Audit
- 2006-07 School Year Audit
The District requested its independent audit firm, Vavrinek, Trine, Day (VTD) and Company to perform a special audit of the use of Measure AA of 2000 proceeds for the years ended June 30, 2001 through June 30, 2008. Click here to download the PDF.
- Financial Audit of Measure BB for 2009-2010
- Performance Audit of Measure BB for 2009-2010
- Financial Audit of Measure A (BSEP) for 2009-2010
- Performance Audit of Measure A (BSEP) for 2009-2010
- Financial Audit of Measure I Bond for 2009-2010
- Performance Audit of Measure I Bond for 2009-2010
Annual Audits of BSEP Funds will be found below as they are scanned in.