Budget Department

Budget Reporting

The Hayward Unified School District administration is required to prepare and adopt a multi-year budget each year.  This budget must include sufficient funds to implement the district’s Local Control Accountability Plan (LCAP), which is adopted in conjunction with the district’s budget.  

The budget must be reviewed and revised throughout the course of the school year in order to reflect new or updated information, assumptions and projections.  Although the budget may be revised by administration on an ongoing basis throughout the year, the Governing Board is responsible for periodically reviewing and approving budget revisions at designated intervals throughout the year.  These mid-year reports are referred to as “Interim Financial Reports.”  

At the conclusion of a school year, the district reconciles the actual revenues and expenditures with the budgeted revenues and expenditures, and processes all year ending transactions.  This is reported to the board approximately 3 months after the end of the fiscal year.  The year’s transactions are audited by the district’s independent auditors.  The auditors then prepare an annual report outlining the results of their audit. This report also includes the district’s “Government-Wide Financial Statements”, which are the district’s final and official financial statements each year.  The audit report is typically completed approximately 6-9 months after the end of the audited fiscal year.

The 2026-27 Governing Board Budget Reporting calendar is:

June 11, 2025	Proposed 2025-26 Budget:  First Read
June 25, 2025	2025-26 Budget Adoption
July 30, 2025	45-Day Revise 2025-26 Budget Update
September 10, 2025	2024-25 Unaudited Actuals Financial Report
December 10, 2025	2025-26 First Interim Financial Report
March 11, 2026	2025-26 Second Interim Financial Report
March 25, 2026	2024-25 District Audit Report and Financial Statements
May 27, 2026	2025-26 Third Interim Financial Report
June 10, 2026	Proposed 2026-27 Budget:  First Read
June 25, 2026	2026-27 Budget Adoption

Financial Oversight Role of the Alameda County Office of Education

Budget Development

The 2026-27 Budget Development calendar (including Budget Forum) can be located here: HUSD Budget Calendar