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Frequently Asked Questions (FAQs)-Budget

How does the District account for school district revenues and expenditures?

The District uses a chart of accounts that corresponds with the standardized account code structure (SACS) published by the California Department of Education to account for revenues and expenditures. SACS is a statewide, uniform financial reporting format used by local educational agencies (LEA) in California. The SACS system is comprehensive and gives LEAs a variety of ways to track and report financial information, including by specific programs and functions.

What is the Local Control Funding Formula?

The Local Control Funding Formula (LCFF) is a state funding model for school districts that began in 2013-14.  One of the goals of the LCFF is to simplify how state funding is provided to school districts. Funding of the LCFF is through a combination of local property taxes and state aid and is distributed to school districts based on the following factors:

    • Grade span-specific base grants based on ADA;
    • Supplemental grants equal to 20 percent of the adjusted base grants multiplied by the LEA’s unduplicated percentage;
    • Concentration grants equal to 50 percent of the adjusted base grants multiplied by an LEA’s percentage of unduplicated pupils above 55 percent; and
    • Two add-ons equal to the amounts school districts received in 2012–13 for the Targeted Instructional Improvement Block Grant and Home-to-School Transportation programs.
    • Cost-of-living adjustments as provided through the annual state budget.

How can I donate? How is my donation processed?

Thank you for supporting our students and schools! Every donation makes a meaningful difference, and we are committed to using your gift in ways that reflect your intentions and maximize impact.

When deciding to make a general donation, you have two options:

1. Designated Donations (School or Program-Specific)

If you’d like your gift to benefit a specific school (such as Lincoln High School) or program (such as Athletics), we will ensure
your donation is directed accordingly. These contributions go directly to support the targeted programs and initiatives you care about most.

2. General District Support

Not sure where to designate your donation? General contributions are thoughtfully allocated in collaboration with District Leadership to address the most urgent needs across our schools—supporting core programs, student services, and district-wide priorities.

To ensure every donation is handled with care donations are submitted with documentation that ensures proper tracking and acknowledgment. Designated gifts are communicated to the appropriate school or department for use. All contributions are processed through our District Cashier’s Office to maintain transparency and accurate reporting.

We are grateful for your generosity and your trust. Our team is dedicated to honoring your support and making every dollar count for our students and community.