(a) (1) On or before July 1, 2019, and each year thereafter, each school district, county office of education, and charter school shall develop a summary document that shall be known as the local control funding formula budget overview for parents.

(2) The local control funding formula budget overview for parents shall be developed in conjunction with, and attached as a cover to, the local control and accountability plan and annual update to the local control and accountability plan adopted by the governing board of a school district pursuant to Section 52062, by a county board of education pursuant to Section 52068, or by a charter school pursuant to Section 47606.5. The local control funding formula budget overview for parents, local control and accountability plan, and annual update to the local control and accountability plan shall comprise a single document for purposes of the posting requirements described in Section 52065.

(b) The local control funding formula budget overview for parents shall include all of the following information for the school district, county office of education, or charter school:

(1) The total projected general fund revenue for the ensuing fiscal year and the subtotals for each of the following categories:

(A) (i) Funds apportioned under the local control funding formula pursuant to Section 2574 or 42238.02, as applicable.

(ii) Additionally and separately, for county offices of education, funds apportioned pursuant to subdivision (c) of Section 2574.

(B) Of the funds described in paragraph (1), the funds apportioned on the basis of the number and concentration of unduplicated pupils pursuant to Section 2574 or 42238.02, as applicable.

(C) (i) All other state funds.

(ii) Additionally and separately, for county offices of education, funds apportioned pursuant to Section 2575.5.

(D) All local funds.

(E) All federal funds.

(2) (A) The total projected general fund expenditures for the ensuing fiscal year.

(B) Additionally and separately, for county offices of education, budgeted expenditures of funds apportioned pursuant to subdivision (c) of Section 2574.

(C) Additionally and separately, for county offices of education, budgeted expenditures of funds apportioned pursuant to Section 2575.5.

(3) (A) The total budgeted expenditures for the ensuing fiscal year on the planned actions and services to meet the goals included in the local control and accountability plan.

(B) Additionally and separately, for county offices of education, budgeted expenditures of finds apportioned pursuant to subdivision (c) of Section 2574 for the ensuing fiscal year on the planned actions and services to meet the goals included in the local control and accountability plan.

(C) Additionally and separately, for county offices of education, budgeted expenditures of funds apportioned pursuant to Section 2575.5 for the ensuing fiscal year on the planned actions and services to meet the goals included in the local control and accountability plan.

(4) The total budgeted expenditures for the ensuing fiscal year on the planned actions and services included in the local control and accountability plan that contribute to the increased or improved services for unduplicated pupils pursuant to Section 42238.07.

(5) The total budgeted expenditures for the existing fiscal year on the planned actions and services included in the local control and accountability plan that contribute to the increased or improved services for unduplicated pupils pursuant to Section 42238.07.

(6) The estimated actual expenditures for the existing fiscal year on the planned actions and services included in the local control and accountability plan that contribute to the increased or improved services for unduplicated pupils pursuant to Section 42238.07.

(7) A brief description of the activities or programs supported by any expenditures described in paragraph (2) that are not included in paragraph (3).

(8) To the extent there is any difference between the expenditures described in paragraph (4) and the revenue described in subparagraph (B) of paragraph (1), a brief description of how the actions and services included in the local control and accountability plan improve services for unduplicated pupils pursuant to Section 42238.07.

(9) A brief description of how any difference between the expenditures described in paragraph (5) that are not included in paragraph (6) impacted the planned actions and services included in the local control and accountability plan that contribute to the increased or improved services for unduplicated pupils pursuant to Section 42238.07, and the overall increased or improved services for unduplicated pupils pursuant to Section 42238.07.

(10) For county offices of education, a brief description of activities supported by the expenditures described in subparagraphs (B) and (C) of paragraph (2) that are not included in subparagraphs (B) and (C) of paragraph (3).

(11) The name and contact information for the school district, county office of education, or charter school.

(c) (1) The local control funding formula budget overview for parents shall be subject to all of the following requirements for adoption, review, and approval of the local control and accountability plan and annual update to the local control and accountability plan:

(A) For a school district, Sections 52062, 52065, and 52070.

(B) For a county superintendent of schools, Sections 52065, 52068, and 52070.5.

(C) For a charter school, Section 47604.33 and subdivisions (e) and (f) of Section 47606.5.

(2) (A) A local control funding formula budget overview for parents filed by the governing board of a school district with a county superintendent of schools, or a local control funding formula budget overview for parents filed by a county board of education with the Superintendent, shall be approved by the county superintendent of schools or the Superintendent, as applicable, if it adheres to the template adopted by the Superintendent pursuant to subdivision (e) and follows any instructions or directions for completing the template developed by the Superintendent.

(B) If a county superintendent of schools or the Superintendent does not approve a local control funding formula budget overview for parents pursuant to subparagraph (A), the county superintendent of schools or the Superintendent shall withhold approval of the local control and accountability plan and annual update to the local control and accountability plan filed by the governing board of the school district or county board of education and shall provide technical assistance pursuant to subdivision (b) of Section 52071 or subdivision (b) of Section 52071.5.

(d) The template for the local control funding formula budget overview for parents developed pursuant to subdivision (e) shall, to the greatest extent practicable, use language that is understandable and accessible to parents. The information specified in subdivision (b) shall be displayed, to the greatest extent practicable, using visuals and graphics.

(e) (1) The Superintendent, subject to approval by the executive director of the state board, shall develop a template for the local control funding formula budget overview for parents on or before December 31, 2018. In developing the template, the Superintendent shall not require school districts to provide any information in addition to the information required pursuant to subdivision (b) and shall establish reasonable word or character limits for the information required pursuant to subdivision (b), as appropriate.

(2) The Superintendent, subject to approval by the executive director of the state board, shall update the template for the local control funding formula budget overview for parents, on or before December 31, 2024, to reflect county office of education requirements pursuant to subdivision (b) imposed by Section 63 of Chapter 48 of the Statutes of 2023.

(3) The development of the template for the local control funding formula budget overview for parents shall not be subject to the requirements of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code).

(Amended by Stats. 2023, Ch. 194, Sec. 19. (SB 141) Effective September 13, 2023.)