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SDLA Compliance Resource

Adopt and Submit the 2027–28 Budget: LEA Pathways

Coordinate the budget with LCAP and BOP adoption, then deliver the adopted financial documents to the correct statutory recipients.

  • LCAP & Accountability
  • Fiscal & Budget
  • Governance & Board Approval
TimingAnnual July 1, 2027 adoption/submission limits; district filing may be due earlier based on adoption date
Applies toSchool districts, COEs and charter schools; use the specific pathway for each entity
Authority and scopeState fiscal governance duties under EC 42127, 1622 and 47604.33; county review is statutory oversight

In Plain Language: Coordinate the budget with LCAP and BOP adoption, then deliver the adopted financial documents to the correct statutory recipients.

Why this matters

A common July 1 boundary does not make the district, COE and charter processes interchangeable.

Primary ownership

Chief business official, superintendent or charter leader and governing-board office

Required distinctions and controls

  • District: complete the required hearings and adopt the budget after the LCAP/BOP at the adoption meeting. File the district budget with the county superintendent within five days after adoption or by July 1, whichever is earlier.
  • COE: follow the county-board budget process under EC 1622 and file the adopted budget by July 1 with the State Superintendent and other statutory county recipients. This is the COE’s own budget, separate from reviewing district budgets.
  • Charter: deliver the required budget to the authorizer and county superintendent by July 1 under EC 47604.33. Do not characterize ordinary charter LCAP submission as county/authorizer LCAP approval.
  • Use current SACS/reporting instructions where applicable. A June 30 local completion target can support compliance but is identified as a local target.

Recommended LEA workflow

  1. Identify the entity, statutory recipient and applicable budget forms.
  2. Reconcile budgeted resources and costs to the LCAP/BOP and resolve funding gaps.
  3. Schedule the required public hearing and adoption actions in their legal order.
  4. Adopt and transmit the actual approved financial package by the applicable limit.
  5. Verify receipt and retain the exact adopted/submitted files and later review correspondence.

Evidence to retain

  • Budget assumptions and LCAP reconciliation
  • Required forms
  • Hearing and adoption minutes
  • Adopted budget and submission receipt
  • Reviewer correspondence

Related calendar resources

Official guidance and help

Return to the Annual Compliance Calendar

Reviewed October 21, 2026. Confirm the current agency instructions, applicable funding year, recipient scope, local policy and final submitted or approved state before acting. Recommended preparation steps support the named requirement and do not create an additional statewide filing deadline.