NUSD Board Policy/Administrative Regulations 3100 Budget address:

  • Budget development and adoption process
  • Budget advisory committee
  • Budget criteria and standards (including reserves)
  • Fund balance
  • Long-term financial obligations
  • Budget amendments

Financial Reports


NUSD Enrollment Trend

  • Decline in birth rates results in lower enrollment at some elementary schools
  • Students leave the district after Kindergarten
  • Increase in students in grade 9 due to specialized programs and students entering districts from private school
  • Decline in students in grades 11 and 12
  • Impact of boundary study will become more apparent over time
  • Study will become more accurate over time

Education Protection Account

Proposition 30 – The Schools and Local Public Safety Protection Act of 2012 – approved by the voters on November 6, 2012, temporarily increased the state’s sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. A portion of the new revenues is earmarked to support increased school funding, with the remainder helping to balance the state budget.

The new revenues generated from Proposition 30 are deposited into a newly created ledger account called the Education Protection Account (EPA). Proposition 30 requires that the use of EPA funds be determined by the governing board at an open public meeting. EPA funds may not be used for administrative costs.