Huntington Beach City School District

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District Finance

Certifications of Interim Financial Reports

School Districts are required to file two reports during a fiscal year (interim reports) on the status of the District's financial health. The first interim report is due December 15 for the period ending October 31. The second interim report is due March 17 for the period ending January 31. County superintendents are to report to the Superintendent of Public Instruction and the State Controller the certification for all districts in their county within 75 days after the close of the reporting period.


The interim reports must include a certification of whether or not the LEA is able to meet its financial obligations. The certifications are classified as positive, qualified, or negative. A positive certification is assigned when the district will meet its financial obligations for the current and two subsequent fiscal years. A qualified certification is assigned when the district may not meet its financial obligations for the current or two subsequent fiscal years. A negative certification is assigned when a district will be unable to meet its financial obligations for the remainder of the current year or for the subsequent fiscal year. In addition, the Superintendent of Public Instruction may reclassify the certification of any county office of education or reclassify a certification based on an appeal of a school district in accordance with the above standards.


Budget Approval Process

School Districts are required to adopt a budget by July 1 of each year. County superintendents are required to examine the adopted budget for each school district in the county and the State Superintendent of Public Instruction (SSPI) is required to examine the adopted budget for each county office of education. Budgets are examined for compliance with state-adopted criteria and standards, to identify technical corrections needed, and to determine whether the budget will allow the District to meet budget year and multiyear financial commitments. Budgets must be approved or disapproved by specified dates.


Interim Reports

The Huntington Beach City School District posts each 1st Interim, 2nd Interim and Adopted budget on this page.

What is the district's current funding source?
For 2019-20, the District's General Fund revenues are funded as follows:
  • 86% State LCFF/Revenue Limit entitlement
  • 3% from Federal sources
  • 3% from Other State sources
  • 8% from Other Local sources

The District's LCFF/Revenue Limit entitlement is funded by local property taxes (82%), and State aid (18%) contributions. 
How does HBCSD funding compare to other similar local school districts?
HBCSD has a relatively lower number of enrolled students that are designated for supplemental services and funding. Under the State's Local Control Funding Formula (LCFF), on a per student basis HBCSD is the lowest funded district in Orange County, and among the lowest in the state.
Is HBCSD currently experiencing declining enrollment?
Yes, HBCSD's student enrollment has declined by 460 students (6.6% of total enrollment) from the 2016-17 school year, and continuing enrollment decline is projected for the next two years.
Why did HBCSD create a fiscal stability plan?
To address a $6.9 million budget shortfall in forecast for the 2020-21 school year.
What is the LCFF?
LCFF is the State Formula for determining the primary funding entitlement for each California school district, based on its student attendance and the student population it serves. For more detailed information visit the California Department of Education Funding Formula Overview.
What is LCAP funding?
LCAP funding refers to funding designated for use by the State and District to address the goals and programs included in a District's annual Local Control Accountability Plan (LCAP). 
What does it mean to be a Basic Aid school district?
In education finance, a portion of the District's local property taxes contribute to funding the District's LCFF entitlement. Local property tax contributions are however fixed at a specified level each year. The State contributes an amount to make up any shortfall between local property tax contributions, and the District's LCFF annual entitlement. "Basic aid" districts receive little state funding, because their revenue from local property taxes exceeds what they would receive under the Local Control Funding Formula (EdSource).
Will HBCSD become a Basic Aid school district in the future?
The District projects this as a definite possibility as early as the 2021-22 school year. Variables related to the State economy, local property valuation, state and local tax collections and a District's LCFF entitlement are key components to achieving Basic Aid status. Because these variables move independently, a District that becomes Basic Aid may not know it until the end of the school year when allocated tax receipts have been received and its State entitlement has been certified. Further, a District can "fall out" of basic aid when one or more of these variables change.
Where can I access historical HBCSD financial information?
Information is available through several websites including: 
You may also contact our HBCSD Fiscal Services department for specific information. 
What input can I give in regards to district funding decisions?
Each February, the District prepares an annual budget for the coming year. The process concludes with budget adoption by the Board of Trustees in late June. HBCSD welcomes the participation of our stakeholders in the budget development process. Community members are encouraged to attend school site LCAP and budget meetings, and attend District budget development workshops and presentations. Please contact your school administrator, and/or HBCSD's Fiscal Services department to find out more about the opportunities to engage in the budget development and expense planning decisions. 
How can I support the schools in HBCSD?
Contact your school Principal and/or school parent organization to identify opportunities to support our school(s).