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Elimination of the Dual Budget Adoption Process

California Department of Education
Official Letter
California Department of Education
Official Letter

October 3, 2014
Sent by electronic mail

Dear County Office of Education Superintendents and Chief Business Officials:


Assembly Bill (AB) 2585 (Chapter 309, Statutes of 2014) amended Education Code (EC) sections 1622 and 42127 to eliminate the optional dual budget adoption process whereby school districts and county offices of education (COEs) could elect to hold a second public hearing and adopt a September 8 budget that would formally replace their July 1 adopted budget.

The change to statute takes effect January 1, 2015. All district and COE budgets for 2015–16 are therefore subject to the single budget adoption process. The functionality within the Standardized Account Code Structure (SACS) software relating to the dual budget adoption process is being eliminated.

Because only nine districts and COEs statewide elected the dual budget adoption process for the last budget year that it was available, we are sending this letter only to COEs, rather than to all districts and COEs. We ask that each COE disseminate the information contained in this letter to any districts in their county that are affected by it.

The statutory timelines for adoption and subsequent revision of a July 1 budget, and public disclosure of events impacting that budget, are not changed by the passage of AB 2585. Districts and COEs must continue to adhere to the following timelines:

  • By July 1: Adopt a budget following a public hearing held pursuant to EC 42103.
  • Within 45 days after the state budget is adopted: Make available for public review any revisions to the district or COE budget to reflect the funding made available by the Budget Act.
  • Before entering into a collective bargaining agreement with employees: Disclose at a public meeting the major provisions of the agreement including, but not limited to, the costs that would be incurred under the agreement for the current and subsequent fiscal years.
  • By December 15: Submit a First Interim Report reflecting changes to the budget through October 31.
  • By March 17: Submit a Second Interim Report reflecting changes to the budget through January 31.

Districts and COEs routinely revise their budgets throughout the year as more accurate information becomes available. Districts and COEs may hold additional public hearings or present budget revisions to the public at as many additional points during the year as they choose.

If you have questions on this subject, please contact the Office of Financial Accountability and Information Services by telephone at 916-322-1770 or by e-mail at


Peggy O’Guin, Administrator
Financial Accountability and Information Services

Last Reviewed: Friday, March 01, 2024

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