2009-10 Approved Indirect Cost Rates Letter (Dated 27-Apr-2009)
The California Department of Education (CDE) has reviewed the 2007-08 standardized account code structure (SACS) expenditure data and has finalized the approved indirect cost rates. The rates are for use, as allowable, with 2009-10 federal and state programs.
Fiscal Issues Relating to Budget Reductions and Flexibility Provisions (Dated 17-Apr-2009; DOC; 188 KB; 16pp.)
This letter expands upon guidance in the California Department of Education’s (CDE) letter of February 25, 2009, regarding the CDE’s understanding and implementation of education trailer bill Senate Bill 4 of the 2009-10 Third Extraordinary Session
(SBX3 4) (Chapter 12, Statutes of 2009).
Attachment A 17-Apr-2009
Appropriation Deferrals.
Attachment B 17-Apr-2009
2008-09 Budget Act Items Subject to Categorical Flexibility.
Resources Subject to Categorical Flexibility (Posted 21-May-2009)
SACS resource codes for budget items subject to categorical flexibility and their status.
Resources Subject to Restricted Balance Transfers (Updated 03-Jun-2009)
SACS resource codes for budget items eligible for June 30, 2008 restricted ending balance transfers and their status.
Bid Threshold Adjustment Letter (Dated 01-Dec-2008)
Annual Adjustment to Bid Threshold for Contracts Awarded by School Districts.
Willful Pupil Misconduct Letter (Dated 01-Dec-2008)
Annual Adjustment to Liability Limit of Parent or Guardian for Willful Pupil Misconduct.
2008 Edition of the California School Accounting Manual (CSAM) (Dated 09-Apr-2008)
Letter to County and district chief business officials, and charter school administrators.
Enclosure 09-Apr-2008
2008 summary of changes to CSAM.
New Financial Reporting Requirements for Postemployment Benefits Other Than Pensions (Posted 26-Feb-2007; DOC; 172KB; 15pp.)
Key provisions of GASB 45 and GASB 43 plus implications for administration of state and federal categorical programs and changes to accounting for OPEB in the standardized account code structure.
Attachment A | DOC (Posted 26-Feb-2007; 68KB; 3pp.)
Definitions of Key Terms.
Attachment B (Posted 26-Feb-2007; DOC; 722 KB; 15pp.)
Illustrations of Accounting for Postemployment Benefits Other Than Pensions (OPEB).
Attachment C (Posted 26-Feb-2007; DOC; 46 KB; 2pp.)
Calculation of Annual OPEB Cost.
Attachment D (Posted 26-Feb-2007; DOC; 38 KB; 1p.)
Attributing OPEB Contributions to The Components of the Annual Required Contribution (ARC).
Principal Apportionment Accounting Guidance (Dated 16-Feb-2007)
Changes to accounting guidance for certain programs funded through the principal apportionment process.
Attachment A 16-Feb-2007
Principal Apportionment Coding Changes for Fiscal Year 2007-08.
Indirect Cost and Accounting Changes Effective Beginning 2007-08 (Dated 15-Dec-2006)
This letter is a follow up to our letter dated November 7, 2005, titled "Indirect Cost Plan for Local Educational Agencies."
Consolidation of No Child Left Behind Funds for Administration (Dated 10-Mar-2006)
Accounting Guidance Relating to Consolidating Funds for Administration.
Attachment 10 -Mar-2006
Illustrative Accounting Entries for Consolidation of Administrative Funds.
California's Indirect Cost Plan (Dated 07-Nov-2005)
Letter on Indirect Cost Plan for Local Educational Agencies.
Charter School Financial Reporting for 2004-05 (Dated 16-Sep-2005)
Reminder of the submission requirements for charter schools for the 2004-05 unaudited actual financial data reporting.
Charter School Financial Reporting for 2003-2004 and Subsequent Fiscal Years (Dated 05-Apr-2004)
Reporting Requirements and allowable formats for charter schools.
Budget: Flexibility Provisions 2003-2004
(Dated 12-Nov-2003)
Fiscal Issues Relating to 2003-2004 Budget Reductions and Flexibility
Provisions.
Special Education Maintenance of Effort Requirement (Dated 20-Aug-2003)
Federal maintenance of Effort requirements and related accounting guidance.
Attachment 20-Aug-2003
Fiscal Issues Resulting from Budget Cuts and Appropriation Deferrals (Dated 15-Apr-2003)
How to budget, account for, and report the resulting transactions in 2002-03 and 2003-04.
Observations on the Financial Accountability
and Reporting Process (Dated 05-Mar-2001)
Insight about problem areas in financial reporting.
