Budget forms for the upcoming fiscal year are typically published shortly after the state budget passes to incorporate any changes in state law. Since the FY 2023 state budget has not yet passed, School Finance and the Auditor General's Office are sharing plans to publish budget forms based on the timing of the state budget to allow districts and charters to plan budget preparation processes and governing board meetings.
The Auditor General's Office will publish preliminary budget forms for use in budget proposal and adoption on Friday June 3rd if the state budget has not passed and does not appear likely to pass the following week. If preliminary budget forms are used, it will be necessary to revise budgets in early FY 2023 to incorporate changes in state law. Please note that preliminary budget forms will not account for routine annual changes, such as inflation, and will not anticipate any other changes to state law. Districts in which the qualifying levy is greater than the equalization base (non-state-aid districts) in particular should be aware of the impact of preliminary forms on the budget and discuss property tax rate considerations with counties if preliminary budget forms are used with revisions expected. Final budget forms with any changes in state law incorporated will be available for use in budget revisions as soon as Friday July 8th.
If the State budget passes on or before June 3rd, or appears likely to pass the following week, the Auditor General’s Office will not publish preliminary forms and will instead publish the final budget forms as soon as possible after the budget passes. The final forms will account for all changes in state law, and it will not be necessary to revise the budget in early FY 2023.