Fiscal Implications of School District Reorganization

In an effort to continue to meet the changing demands on our clients, we are now offering the Fiscal Implications of School District Reorganization as an online workshop. This format provides many benefits, including ease of viewing at your desk, viewing the presentation at a time that is convenient to you, and eliminating the need to travel to a location outside of the area.

The education community is again feeling much pressure to reduce costs, only this time it has become extremely difficult to cut when all of the low hanging fruit has been picked. Many local educational agencies are looking into ways to continue to provide services even though revenues are flat or declining. District reorganization may present an opportunity to meet the goal of maintaining services and programs. The Legislature enacted AB 2328 (Chapter 906/1998), which made it more attractive for small- and medium-sized school districts to consider unification or consolidation.

This workshop provides all of the information necessary to enable school agencies to identify and understand the fiscal impact of unification and the reorganization process.

Michele Huntoon, CPA, and Robert Miyashiro lead the discussions on the fiscal issues associated with district reorganization through consolidation, unification, and reorganization resulting from the breakup of existing school districts.


  • Evaluating the state's ten reorganization criteria
  • Understanding the petition process, timelines, and an overview of local voter issues and subsequent governance issues
  • Estimating how long a reorganization effort really takes
  • Assessing equitable division of assets and liabilities and assessing the potential impact of the reorganiza-tion proposal on outstanding or pending bonded indebtedness
  • Computing the new base revenue limit for the newly reorganized school district-including the all-important salary and benefit add ons
  • Negotiating new salary schedules and benefits for the reorganized district
  • Understanding employee rights and assignments after reorganization


The cost of the workshop is $99 per viewer. We encourage you to view a demonstration of the workshop on our website. The demo includes an introduction to the workshop and an actual lesson from the workshop. Go to for the demonstration.



To access the workshop, you'll need an SSC account. If you don't already have one, go to and enter your district email address. You'll then receive a password, which will allow access to the client-only portions of our website.

Register for the workshop online at

After registering, a link to the workshop will be emailed to you and will be available on your MySSC page. Then you can watch it at your leisure. You can also access the workshop directly by going to


$99 per attendee

Program Begins:
Program Ends:

Dates and Locations
January 01, 2012    
      Online Registration
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