|Budget Issue:||Back-up budget plan|
|Finding or Recommendation:||Build contingency plan. If plan assumes midyear cuts, be deliberate in both setting the magnitude of the cuts and specifying the allocation of the cuts. Alternatively, if plan assumes midyear augmentations, use funds to retire existing obligations (such as paying down deferrals).|
For more detail, please see the "Governor's Back-up Plan" section of The 2012-13 Budget: Proposition 98 Education Analysis.