Glossary

Receipts words

Brief

The first stage, before the vote: what the board is deciding, the cost or savings, who is affected, and how to comment.

Receipt

The second stage, at the vote: each goal the district stated, quoted word for word, with a review date.

Stamp

The third stage, at the review date: how it turned out, based on public documents. There are five stamps: Goal met, Partly met, Not met, Too early, and Not enough data.

Review date

When a goal comes due. If the district named a date, Receipts uses it. If not, Receipts uses the default rule below.

Default rule

When the district doesn't name a date, the review date is when it approves its Unaudited Actuals for the first full fiscal year the change was in effect (by September 15).

Data gap

For a "Not enough data" stamp: the one piece of public information that would show how it turned out, and where it would usually appear.

Board meetings

Board of Trustees

The elected board that governs the Huntington Beach City School District. It makes decisions by voting in public meetings.

Agenda

The list of items the board will discuss or vote on at a meeting, posted ahead of time.

Consent calendar

Routine items the board approves together in a single vote, unless a trustee asks to discuss one separately.

Staff report

The write-up attached to an agenda item. Its "Background" and "Fiscal Impact" sections are where the district usually states its goals and costs.

Minutes

The official record of what happened at a meeting, including each vote. The board approves them at a later meeting.

Resolution

A formal written decision the board adopts by vote.

Board policy

A rule the board adopts to guide how the district operates, often labeled "BP" with a number.

Brown Act

California's open-meeting law. Among other things, it requires agendas for regular board meetings to be posted at least 72 hours ahead.

California Public Records Act

The law that lets anyone ask a public agency, like a school district, for copies of its public records.

Budgets and reports

Fiscal year

A school district's budget year, which runs from July 1 to June 30. "2024-25" means July 1, 2024 to June 30, 2025.

General fund

The district's main operating account. It pays for most day-to-day costs, such as salaries.

Other funds

Separate accounts for specific purposes, such as the Cafeteria Fund (Fund 13), a Special Reserve Fund for Other Than Capital Outlay Projects (Fund 17), or a Special Reserve Fund for Capital Outlay Projects (Fund 40).

Adopted Budget

The district's spending plan for the coming fiscal year, approved by July 1.

Interim reports

Check-ins on how the budget is going during the year. The First Interim and Second Interim reports usually come to the board in December and March.

Unaudited Actuals

The year-end report of what the district actually spent and received in the fiscal year that ended June 30, approved by September 15. It's the first public report of actual spending.

SACS

California's standard format for school financial reports. It groups spending into categories, such as certificated salaries, classified salaries, and benefits, rather than by individual position.

Reserve for economic uncertainties

Money set aside for emergencies and unexpected costs. The state sets a minimum percentage based on district size, and a board can choose to keep more.

Certificates of Participation

A kind of long-term financing a district can use, repaid over time, much like a loan.

LCAP

The Local Control and Accountability Plan: the district's plan connecting goals for students to spending. Each year it includes an annual update on what was carried out and what it cost.

Staff and positions

Certificated staff

Employees in jobs that require a state credential, such as teachers, counselors, and principals.

Classified staff

Employees in jobs that don't require a teaching credential, such as office, custodial, food service, transportation, and technology staff.

Position control

A district's internal list of budgeted positions and what each costs. It usually isn't published, which is why some savings goals for single positions can't be checked from public reports.

Retirement incentive

An offer that encourages eligible employees to retire, often to save money when a retiree is replaced at a lower cost or not replaced.

Construction

Contingency

Money inside a construction contract set aside for unexpected costs. Contingency that isn't used goes back to the district.

Guaranteed maximum price

The most a contractor can charge for a project under its contract.

Change order

An approved change to a construction contract's work, cost, or schedule.

Notice of Completion

A document the district files when a construction project is finished.

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