Budget Assumptions

School districts and public school academies with a general fund balance less than 5% of unrestricted revenue are required to submit the following budget assumptions by July 7:

  • Projected foundation allowance per pupil for the upcoming fiscal year
  • Projected membership for the upcoming fiscal year
  • Expenditure per pupil for the previous fiscal year
  • Projected expenditure per pupil for the upcoming fiscal year

Fund Codes:

Divide:
Total General Fund Balance
Fund Code: 11
Major Class Codes: 71x-75x

By

Unrestricted General Fund Revenue
Fund Code: 11
Major Class Codes: 1xx, 2xx (excluding 212), 311, 316, 318, 411, 412, 416, 418, 419, 51x, and 52x

CEPI Budget Assumptions User Guide (Updated May 4, 2017)