§ 15475. Supplemental Information.
5 CA ADC § 15475Barclays Official California Code of RegulationsEffective: March 13, 2024
Effective: March 13, 2024
5 CCR § 15475
§ 15475. Supplemental Information.
(2) Use of One-time Revenues for Ongoing Expenditures. Identify any ongoing county school service fund expenditures in excess of one percent of the total county school service fund expenditures that are funded with one-time resources in the budget year, and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years.
(4) Contingent Revenues. Identify projected revenues for the budget year and two subsequent fiscal years that are contingent on reauthorization by the local government, special legislation, or other definitive act (e.g. parcel taxes). If any of these revenues are dedicated for ongoing expenses, explain how the revenues will be replaced or the expenditures reduced.
(A) Identify projected contributions from unrestricted resources in the county school service fund to restricted resources in the county school service fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from prior fiscal year amounts by more than $20,000 and more than ten percent. An explanation should include whether contributions are ongoing or one-time in nature.
(B) Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior year amounts by more than $20,000 and more than ten percent. An explanation should include whether transfers are ongoing or one-time in nature.
(A) Estimate the unfunded liability for post employment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuarially determined contribution, if applicable; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).
Credits
Note: Authority cited: Sections 1621, 1622, 1623, 33127 and 33129, Education Code. Reference: Sections 33128 and 52068, Education Code; and Sections 3540.2 and 3547.5, Government Code.
History
1. New section filed 8-19-91; operative 7-1-91. Submitted to OAL for printing only and exempt from Government Code section 11343 under Education Code section 3313 (Register 92, No. 10).
2. Amendment filed 10-5-2000; operative 11-4-2000. Submitted to OAL for printing only pursuant to Education Code section 3313 (Register 2000, No. 40).
3. Amendment filed 9-19-2001; operative 9-19-2001. Submitted to OAL for printing only pursuant to Education Code section 33131 (Register 2001, No. 38).
4. Amendment of section and Note filed 5-13-2008; operative 6-12-2008. Submitted to OAL for printing only pursuant to Education Code section 33131 (Register 2008, No. 20).
5. Amendment of subsections (b)(1) and (b)(7)(b), new subsections (b)(9) and (b)(10) and amendment of Note filed 12-4-2013; operative 12-4-2013. Submitted to OAL for printing only pursuant to Education Code section 33131 (Register 2013, No. 49).
6. Amendment of subsections (b)(7)(A), (b)(8) and (b)(9)-(10) filed 3-13-2024; operative 3-13-2024. Submitted to OAL for filing and printing only pursuant to Education Code section 33131 (Register 2024, No. 11).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 5, § 15475, 5 CA ADC § 15475
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