For Business Officials
Consulting for Chief Business Officials
The CBO chair is where vague district ambitions become real numbers, defensible projections, and an AB 1200 status the county will sign off on. When the math doesn't work, the political problems start. We help CBOs make the math work.
Where we come in
What we hear from business officials
- LCFF projection volatility from COLA assumptions and DOF release cycles
- AB 1200 fiscal certification (positive / qualified / negative) under pressure
- Multi-year planning when structural deficits are emerging
- Bond financing decisions and EMMA continuing disclosure
- SACS reporting and unaudited actuals lifecycle
- Reserves policy under board scrutiny
Services
Where we work alongside CBOs:
Fiscal Stabilization
Recovery planning for California districts in fiscal distress — structural deficits, AB 1200 risk, or county-of-education intervention.
Learn moreBond Program Management
End-to-end bond program leadership for California districts — planning, execution, and accountability.
Learn moreStaff Augmentation
Interim superintendents, CBOs, and facilities directors ready to step in on Day 1.
Learn moreLeadership Training
Governance and leadership training for California school boards and superintendents.
Learn moreFree tools for business officials
Tools you can use right now
CBO-focused tools — math that's grounded in California Ed Code and traceable to source publications:
LCFF Revenue Estimator
8-year LCFF projection with full Ed Code §42238.02 math. DOF-anchored COLA per year, saved scenarios record the DOF release so a 6-month-old projection doesn't silently re-baseline.
Open the toolMulti-Year Projection
Stress-test the unrestricted General Fund forward 5 years. Flags structural deficits and tests REU compliance against Ed Code §42127.01 — exactly the analysis your county AB 1200 reviewer is doing.
Open the toolStaffing & Position Control Analyzer
Multi-year personnel cost projection with COLA stacking and quantified add/cut FTE sensitivity. The right answer when a department head says 'we just need one more position.'
Open the toolFiscal Health Risk Analysis
Run the FCMAT-style risk assessment internally before the county FCMAT engagement does. Better to find issues yourself.
Open the toolDistrict Benchmarking
Per-pupil expenditure and staffing ratio comparisons against CA state averages — useful when the board asks why a line item is bigger than 'similar districts.'
Open the toolFrequently asked
Questions business officials ask us
How do we maintain a positive AB 1200 certification?
Four habits: (1) build the multi-year projection conservatively — don't assume the high-end DOF COLA, (2) get reserves above 6% (more if county practice is stricter), (3) keep contributions to retiree benefits visible and on-schedule, (4) document one-time vs ongoing carefully in SACS. The certification flips when the COE reviewer can't see how you'll meet obligations in years 2 and 3 — so the projection is everything.
What's the right reserves target for our district?
State minimum is 3% for districts under 1,000 ADA, scaling down for larger districts. FCMAT's practical floor is closer to 6–10% for most districts; 15%+ for districts with significant volatility (charter conversions, declining enrollment, large bond debt service). The right number is what lets you absorb a 1-year COLA reduction without immediate cuts.
How do you build a defensible multi-year projection?
Three principles: (1) tie every assumption to a named source (DOF release, CDE rate publication, board-approved labor contract), (2) build at least one downside scenario alongside the base case, and (3) make the methodology auditable — anyone should be able to recompute any year's projection from the inputs. Our Multi-Year Projection tool enforces all three.
What's the difference between Second Interim and Unaudited Actuals?
Second Interim (filed in March) is a projection based on year-to-date actuals through January 31, with revised assumptions through fiscal year-end and the next two years. Unaudited Actuals (filed in September) is the actual closing balance for the year that just ended, before the external audit. Both feed AB 1200, but Second Interim is the more politically loaded — it's where the COE forms its opinion.
Talk to someone who's been in your seat.
Our advisors are former California business officials. 30 minutes to learn whether we can help.