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Glossary of Terms

Level Funding

Funding at the exact dollar amount as this year.

Level Services

Funding the same exact services provided this year.

Needs Based

Level services, plus additional personnel/items the district has identified as being needed to operate fully for students.

Free Cash

The unrestricted funds, as of July 1, from operations of the previous fiscal year based on the balance sheet as of June 30 are available for appropriation by the legislative body. It includes actual receipts in excess of estimates and unspent amounts in budget line items for the year just ending, plus unexpended free cash from the previous year.

Stabilization Fund

It can be used for any lawful purpose via a 2/3 vote of the legislative body. Financial Advisory Committee policy sets a target of 5% of the annual operating budget to be held in stabilization in order to maintain a more favorable bond rating. Our current balance is around $1.97 million which is above this target

Chapter 70

Educational Aid received from the state to be used for school operations.

Cherry Sheet

Unrestricted revenues received from the state, so named for the color of the paper it was distributed on in the past.

Structural Deficit

The amount by which annual budgeted expenses exceed annual budgeted revenues.