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Contracting Agencies Audit Guidelines

Resources for external auditors and contracting agencies for completing the annual audits of Child Care and Development, Nutrition, Adult Education, and No Child Left Behind programs.

Audit Guidelines

CDE Audit Guide, Revised June 2010 (PDF; 1MB)
Guidelines for independent auditors conducting audits of Child Care and Development, Nutrition, and Adult Education, and No Child Left Behind contracts administered by the California Department of Education (CDE).

Changes Made to Audit Guide

Major revision that reduces the size of the audit guide. The new guide eliminates obsolete material and excludes some information set forth in other publications, such as professional standards and agency guidelines. Also, the new guide presents revised examples of audit reports and schedules, and updated references to laws, regulations, and Web site addresses.

Audited Attendance and Fiscal Reports - AUD Forms – Fiscal Year 2013-14 (XLS; 1MB)
Instructions 2013-14 (DOC)
Forms and instructions for independent auditors to simplify the audit process and facilitate CDE's determination of fiscal year end reimbursable earnings needed to close out child development contracts.

Audited Attendance and Fiscal Reports - AUD Forms – Fiscal Year 2012-13 (XLS; 1MB)
Instructions 2012-13 (DOC)
Forms and instructions for independent auditors to simplify the audit process and facilitate CDE's determination of fiscal year end reimbursable earnings needed to close out child development contracts.

Annual Audit Status Certification (AASC)

Organizations that participate in Child Care and Development, Nutrition, Adult Education, and No Child Left Behind programs administered by the California Department of Education (CDE) must annually report to the CDE the total amount of federal and state funds expended during the past fiscal year. The AASC form (DOC), while streamlining this process, does not replace the federal and state requirements to submit an annual audit report to the Federal Clearinghouse External link opens in new window or tab. and to the CDE Audits and Investigations Division.

The AASC form must be completed according to the AASC form instructions and returned to the CDE Audits and Investigations Division by the deadline noted at the top of the form. To ensure the accuracy of reported information, the person completing the AASC form should have knowledge of all your organization’s financial contracts and programs. If the information requested on the AASC form does not apply to your organization for reasons such as cancellation, termination, or voluntary discontinuation of CDE’s programs, please sign, date, and return the form with a notation stating the reason of non-applicability.

Submit your organization’s completed and signed AASC form to:

Robert Hoyer, Staff Services Analyst
California Department of Education
Audits and Investigations Division
1430 N Street, Suite 5319
Sacramento, CA 95814

Failure to timely submit the AASC form to the CDE Audits and Investigations Division may jeopardize your continued participation in all programs administered by the CDE.

If you need assistance with the AASC form, please contact Robert Hoyer, Staff Services Analyst, at 916-445-6776.

Resources

Child Development Fiscal Services Web Site
Information on child care and development programs that includes (1) contract funding terms and conditions and (2) fiscal reporting and reimbursement procedures (the "Greenbook").

Government Auditing Standards (the "Yellowbook") External link opens in new window or tab.
United States Government Accountability Office’s standards for use by auditors of government entities and entities that receive government awards and audit organizations performing audits under these standards.

Office of Management and Budget (OMB) Circulars External link opens in new window or tab.
The OMB publishes circulars about performing audits of government programs and provides guidance on the management and financial accountability of federal programs, including programs that are administered by states, local governments, and non-profit organizations.

Questions: Robert Hoyer | rhoyer@cde.ca.gov | 916-445-6776 
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