Another government's budget
Berkeley Unified School District's budget
How big is it?
BUSD expects of General Fund revenue in 2026-27, and plans to spend .
BUSD's year runs July 1 to June 30, like the City's fiscal year, so its 2026-27 budget lines up with the City's FY2027.
Where the money comes from
Each square is $1 of every $100 of BUSD's General Fund revenue.
Tap a square to see the source.Hover or click a square to see the source.
| Source | 2026-27 | Of every $100 | Squares |
|---|---|---|---|
| State school funding (LCFF) | $122,900,000 | $49.52 | 49 |
| Berkeley's school parcel taxes | $68,800,000 | $27.72 | 28 |
| Restricted federal, state and local money | $49,700,000 | $20.02 | 20 |
| Other state money | $4,500,000 | $1.81 | 2 |
| Rentals and other local money | $2,300,000 | $0.93 | 1 |
- State school funding (LCFF)
- The State's Local Control Funding Formula: $116.1 million of base funding, and $6.8 million of supplemental funding set by how many students are English learners, foster youth or eligible for free and reduced-price meals.
- Berkeley's school parcel taxes
- Three taxes Berkeley voters approved for the schools. BUSD says they support small class sizes, enrichment programs, educator salaries, and facilities safety and maintenance. Each tax, below.
- Restricted federal, state and local money
- Money that must be spent on specific programs.
- Other state money
- Unrestricted money from State programs outside the funding formula.
- Rentals and other local money
- Unrestricted local money: $0.4 million from leases and rentals, and $1.9 million of other local revenue.
These five add up to BUSD's total. Its State budget form gives the total to the dollar: .
One difference between BUSD's own figures: the State form's parcel-tax line records , while the narrative says the parcel taxes provide $68.8 million, the three taxes below added together. This page uses the narrative's figures, which are the ones that add up to the total.
Where it goes
BUSD's General Fund spending in 2026-27, by what it buys. Shares are of the total, from these dollars.
| Category | 2026-27 | Share |
|---|---|---|
| Certificated salariesTeachers, pupil support staff, and supervisors and administrators. | 40.4% | |
| Classified salariesInstructional and support staff, supervisors and administrators, and clerical, technical and office staff. | 18.2% | |
| Employee benefitsIncluding the two state pension systems, for teachers (STRS) and other staff (PERS). | 26.1% | |
| Services and other operating costs | 12.6% | |
| Books and supplies | 2.9% | |
| Capital outlay | 0.1% | |
| Indirect costs paid by other fundsA credit, not a cost: other district funds, such as Adult Education, the Cafeteria and Child Development, pay the General Fund for the support services it gives them. | — |
These add up to BUSD's total spending on its State budget form: .
Not counted above: the General Fund is also transferring $0.55 million to BUSD's Self Insurance Fund, to meet required reserves for property and liability insurance.
Is it balanced?
BUSD plans to spend $249.5 million from its General Fund in 2026-27 and to take in $248.2 million.
In the part of its General Fund that isn't set aside for specific programs, BUSD projects deficit spending, spending more than it takes in, of $2.3 million in 2026-27, $0.4 million in 2027-28 and $0.2 million in 2028-29.
BUSD says it has met the State's required 3% reserve for economic uncertainty. It projects its assigned and unassigned reserves at 3.4%, 3.3% and 3.2% over the three years.
“To secure a positive certification and uphold a positive fund balance, the District is required to implement $7.0 million in budget balancing adjustments for the 2027-28 fiscal year and an additional $0.5 million for 2028-29, as detailed in the following section.”
“The Multi-Year Projections in the 2026-27 Budget submission identify the need for up to $7.5 million in budget adjustments, which are either reductions in General Fund expenditures and/or increases in General Fund revenues for years 2027-28 and 2028-29.”
What Berkeley taxpayers pay BUSD directly
Berkeley Schools Excellence Program (BSEP)
Measure H of 2024, which replaced Measure E1 in 2025-26.
in 2026-27
66% for high-quality instruction, 27% for what BUSD calls essentials for excellence, and 7% for effective student support.
Berkeley Public Schools Educator Recruitment and Retention Act (BERRA)
Measure E of 2020.
in 2026-27
95% for educator pay, and 5% for programs to recruit, keep and develop educators.
Facilities Safety and Maintenance Act
Measure H of 2020, which replaced Measure H of 2010.
in 2026-27
School building maintenance and security.
Read BUSD's own budget
- Berkeley Unified Budget Berkeley Unified School District
- 2026-27 Adopted Budget Report and Multiyear Fiscal Projection Berkeley Unified School District
What the City of Berkeley's budget covers, and what it doesn't