(a) County offices of education shall use the following criteria and standards (beginning with section 15468) and supplemental information (beginning with section 15475) in the development of their annual budgets. The State Superintendent of Public Instruction (SSPI) will review the county office of education's budget to determine whether it complies with the criteria and standards.

(b) The budget review includes an analysis of eight criteria, with standards, and additional information about the status of the budget. The eight criteria are ADA, local control funding formula (LCFF) revenue, salaries and benefits, other revenues and expenditures, facilities maintenance, deficit spending, fund and cash balances, and reserves. County office budgets are measured against a standard 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.