Orinda Union School District

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Fiscal Reports

Fiscal Reports

Audit Report

The financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Orinda Union School District as of and for the year ended June 30, and the related notes to the financial statements, which collectively comprise the District's basic financial statements were audited.

Unaudited Actuals

The Unaudited Actuals Financial Reports are presented for Board approval at the September Board Meeting. Although the year-end closing process has been completed, the financial information for the fiscal year will not be final until December when the district's independent auditor's report is submitted to the Board for approval and then submitted to the State for acceptance. The completion of the Unaudited Actuals Report provides an accurate beginning balance for the following fiscal year budget.

Second Interim Report

The Second Interim Report provides an opportunity for the second formal review of the district's budget for the current fiscal year as of March 31st. In addition, projections of revenue and expenditures are provided for the remainder of this year as well as two additional years. All budget information reflects the approved State budget and the best estimates for the Local Control Funding Formula (LCFF), and the Local Control and Accountability Plan (LCAP).

First Interim

The First Interim Report provides an opportunity for the first formal review of the district's budget for the current fiscal year as of October 31st. In addition, revenue and expenditure projections are provided for the remainder of the year and two additional years. All budget information reflects the approved State budget and the projected estimates for the Local Control Funding Formula (LCFF), and the Local Control and Accountability Plan (LCAP).

Budget Adoption

The Adopted Budget represents the educational objectives set by the Orinda Union School District Board of Trustees in accordance with the District's budget development guidelines and the Local Control Accountability Plan (LCAP). The District budget is an ever-changing document and the necessary revisions will be made throughout the year and are presented to the Board through monthly budget updates.