2021-22 Funding Fact Sheet

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FUSD’s budget is built to spend today’s dollars on today’s students while complying with funding mandates and preparing for tomorrow’s financial uncertainties. FUSD’s general fund includes unrestricted and restricted funds.

2021-22 Unrestricted

Unrestricted general purpose fund is the base funding that is used for the general operation of the school district, and includes base funding from LCFF. This fund pays for the cost of classroom teachers, site administrators, custodians, support services, and most of the District administration who are essential to the operation of a school district.

Restricted

The restricted funding sources below are part of the general fund, but are earmarked dollars that must be used for specific purposes, Sources are allocated and received each with unique restrictions, spending windows, and required reporting.

Restricted One-Time Funding

One-time funds (included in Restricted funds above) were provided to districts to help mitigate the impacts of the COVID-19 pandemic. Two such funds are ESSR III and ELOG.

General Fund

The Local Control Funding Formula (LCFF) consists primarily of base, supplemental, and concentration funding that focuses resources based on a school’s student demographics.

The LCFF is the primary source of funding for TK-12 schools; it provides a base amount for each student, plus additional funding for low‑income students and English learners. Schools pay for most of their general operating expenses (including employee salaries and benefits, supplies, and student services) using these funds.¹ Federal Revenues include current year grants plus carryovers from prior year. State Revenues include current year grants plus carryovers from prior year. Lottery revenue, generated from the sale of lottery tickets, is allocated to both unrestricted and restricted funds.

Local Revenues include parcel tax revenue, estimated gifts/donations from parent organizations and other local donors, rental and leases, interest income plus carryovers from prior year.

Declining Enrollment

FUSD’s 2021-22 enrollment declined 1,436 from last year, with a projected average decline of 393 students per year over the next six years.

This loss of enrollment affects LCFF revenues, as the state allocates LCFF funds based on average daily attendance, crediting school districts with their average daily attendance in the current or prior year, whichever is higher.

Proposed LCFF Increases¹

In his 2022-23 budget proposal, the Governor proposed an increased cost‑of‑living adjustment (COLA) to the LCFF and a change in the formula to soften the impact of declining attendance.

The COLA rate is based on a federal price index that reflects changes in the cost of goods and services purchased by state and local governments. State law provides an automatic COLA for LCFF except in specific circumstances.

¹ source: Legislative Analyst's Office

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How are California Schools Funded? (ACOE presentation, posted 2020)