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SDLA Compliance Resource

Adopt the 2026–27 School-District Budget After the LCAP

A public-hearing and governing-board control that aligns the adopted financial plan with the already adopted LCAP and the expenditures needed to implement it.

  • Budget
  • LCAP
  • Governing Board
Date(s)On or before July 1, 2026; the board may not adopt the budget before adopting the applicable LCAP
Applies toCalifornia school districts; charter and county-office budget procedures have separate provisions

In Plain Language: Complete the required public inspection, notice, and hearing process; adopt the applicable LCAP first; then adopt the state-format budget with the expenditures needed to implement the LCAP and multiyear obligations.

Why this matters

The LCAP describes promised actions and services; the budget supplies the authority and resources to carry them out. Sequential adoption prevents a financial plan from silently contradicting the public accountability plan.

Primary ownership

Primary owner: chief business official with superintendent. Handoff partners: LCAP lead, governing board/clerk, fiscal staff, program owners, county fiscal oversight, communications, and records.

From drafts to adopted plans: the SDLA ITO workflow

The budget adoption is the end of a sequence that starts with a proposed LCAP and a draft budget. This SDLA ITO (Input, Transformation, Output) graphic shows how the LCAP, the budget and projections, and the CDE calendar and statute become public notice, an LCAP-first adoption, an aligned budget adoption, and a county filing package.

SDLA ITO: eleven steps from the proposed LCAP, draft budget, and CDE calendar, through reconciliation, public notice and hearing, and LCAP-first and budget adoption, to the adopted plans, board minutes, notice evidence, and county filing package.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers reconciliation, notice and hearing, the LCAP adoption, and the budget adoption; Output covers the adopted plans, the agenda and board minutes, the public-notice evidence, and the county filing package. Adopt the LCAP before the budget.

Open the full-size workflow graphic

Operational workflow

  1. Reconcile the final proposed LCAP actions, services, contributing expenditures, staffing, and funding sources to the budget and multiyear projections.
  2. Complete public-inspection, publication/website, agenda, and hearing requirements using the prescribed budget format.
  3. Present the LCAP action first and record its adoption.
  4. Present and adopt the aligned budget by July 1; capture motions, votes, attachments, and any board direction.
  5. Open the separate county filing control and prepare for county review and 45-day state-budget revisions.

Implementation pathway

LCAP/budget reconcile
Public access/hearing
Adopt LCAP
Adopt budget
File and respond

Evidence to retain

  • Reconciliation crosswalk
  • Public notice/inspection evidence
  • Agenda and board minutes
  • Adopted budget/supporting data
  • Filing and county-response package

Official guidance and help

Source review completed August 30, 2026. Verify current federal and California requirements, CDE/FCC guidance, local policy, public-meeting procedures, records, and final submitted or adopted state before acting.