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SDLA Compliance Resource

Make 45-Day Budget Revisions Available After the State Budget

An implementation guide for comparing the adopted budget with the enacted State Budget, revising it within 45 days, and making the revisions available for public review.

  • Fiscal & Budget
  • Governance & Board Approval
Date(s)Within 45 days after the Governor signs the 2026 Budget Act (typically mid-August 2026)
Applies toSchool districts; county offices follow parallel EC 1622 procedures; charters follow authorizer instructions

In Plain Language: Districts adopt budgets by July 1, usually before the final State Budget is known. Within 45 days after the Governor signs the Budget Act, the district must revise its budget to reflect the final state funding and make those revisions available for public review. Many county offices also ask for the revised figures or a written update.

Why this matters

The county superintendent reviews the adopted budget by September 15. If the district's numbers do not reflect the enacted State Budget, the county's review, the multiyear projection, and LCAP spending plans rest on outdated assumptions.

Joint ownership

District: chief business official, budget staff, LCAP lead, and the board. County office: may request the 45-day revision as part of its budget review.

From the enacted State Budget to a public 45-day revision: the SDLA ITO workflow

The 45-day revision reconciles the July 1 budget with the funding the state actually enacted. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 9 steps.

SDLA ITO: 9 steps. Input: read the enacted Budget Act; pull the adopted budget; collect county guidance. Transformation: recalculate revenues; revise expenditures and MYP; check LCAP alignment. Output: public 45-day revision; board update; county submission.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers recalculate revenues; revise expenditures and MYP; check LCAP alignment; Output delivers public 45-day revision; board update; county submission. Complete within 45 days after the 2026 Budget Act is signed.

Open the full-size workflow graphic

Implementation workflow

  1. Day the Budget Act is signedStart the clock.Record the signature date and calculate day 45.
  2. Weeks 1–3Recalculate.Update LCFF, categorical revenue, expenditures, and the multiyear projection.
  3. Weeks 3–5Review LCAP impacts.Confirm spending plans and the Budget Overview for Parents still align.
  4. By day 45Make revisions public.Post or present the revisions for public review and brief the board.
  5. As requestedSend to the county.Submit revised figures or narrative to the COE for its September 15 review.

45-day revision checklist

  • Budget Act signature date recorded and day 45 calendared.
  • LCFF and categorical revenue recalculated with enacted figures.
  • Multiyear projection and reserve levels updated.
  • LCAP and Budget Overview for Parents reviewed for consistency.
  • Public availability documented (posting, agenda, or minutes).

Official guidance and help

Source review completed October 25, 2026. Verify the 2026 Budget Act signature date and any county-specific 45-day submission requirement.