2022-2023 Program and Budget Handbook

By delegated authority to Federal and State Education Programs, the Los Angeles Board of Education approves each school’s SPSA as required under Education Code 64001 after review and recommendation for approval by the Local District. Community of Schools Administrators or Local District Directors must also review budgets and recommend the budget for approval to the Deputy Superintendent of Instruction to ensure that funding supports student needs as outlined in the SPSA. The Parent and Community Engagement (PACE) Administrators at each Local District must confirm the allowability of expenditures in Program 7E046. Signatures of Community of Schools Administrators, Local District Directors, Title I Coordinators, EL Programs Coordinators, and PACE Administrators on the School Budget Signature Form represent preliminary approvals only of schools’ categorical budgets. School budgets do not have final approval until all appropriate Local District compliance reviewers have confirmed that the SPSA meets federal requirements and the Local District Superintendent or designee has signed the School Identification page of the SPSA indicating Local District approval of the SPSA, and Federal & State Education Programs has watermarked final approval of the SPSA with authority as delegated by the Board of Education. As part of the monitoring process, there will be an additional review process for equipment purchased with Title I funds and it will require schools to upload the required Title I documentation (quote, SPSA page) in the Shopping Cart. As part of the monitoring process, there will be an additional review process for contracts purchased with Title I funds and it will require schools to upload the required Title I documentation in the Shopping Cart.

Ed. Code requires schools to evaluate the effectiveness of the SPSA annually. If a school is unable to demonstrate that all participating student groups are showing signs of academic improvement, the school must re-evaluate the use of its categorical budgets and its expenditures, and restructure the school’s budgetary expenses if necessary. Budgets should be developed with recommendations from the appropriate committees, e.g., ELAC. Their written recommendations must be brought to the School Site Council (SSC) for review and approval. Use the Estimated Rate Sheets found on the School Fiscal Services Branch website for a list of all allowable expenditures utilizing categorical funds. Multi-funded goods and services must be separated and clearly described by funding sources in the SPSA. At the bottom of the School Budget Signature Form is a space for all required signatures. These signatures indicate that stakeholders (parents and staff) have had the opportunity to provide recommendations to the budget-planning process. Signatures do not necessarily indicate approval of the spending plan. Capital Outlay and Equipment A description of how the equipment supports the supplemental instructional program to improve academic achievement for participating students and the established need must be included in the SPSA. Contract A description of how the services provided by the contractor supplement the instructional program to improve academic achievement for participating students and the established need must be included in the SPSA.

Budget Development

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