(a) School districts shall use the following criteria and standards (beginning with section 15441) and supplemental information (beginning with section 15452) in the development of their annual budgets. The county superintendent of schools will review the school district's budget to determine whether it complies with the criteria and standards.

(b) The budget review includes an analysis of ten criteria, with standards, and additional information about the status of the budget. The ten criteria are average daily attendance (ADA), enrollment, ADA to enrollment, local control funding formula (LCFF) revenue, salaries and benefits, other revenues and expenditures, facilities maintenance, deficit spending, fund and cash balances, and reserves. School district budgets are measured against the standards for each of these criteria. In addition to the criteria and standards, the review must identify additional information regarding contingent liabilities, use of one-time revenues for ongoing expenditures, use of ongoing revenues for one-time expenditures, contingent revenues, contributions, long-term commitments, unfunded liabilities, status of labor agreements, local control and accountability plan (LCAP), and LCAP expenditures. Deviations from the standards must be explained, and may affect the approval of the budget.