Audit Guidelines
Guide for Auditing Child
Development, Nutrition, and Adult Education Programs (PDF;
25MB; 657pp.)
Guidelines for independent auditors conducting audits of Child
Development, Nutrition, and Adult Basic Education contracts administered
by the California Department of Education (CDE).
Office of Management and Budget (OMB) Circulars (Outside Source)
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.
Note: The United States Department of Agriculture, Office of Inspector General's Audit Guide for Child and Adult Care Food Program Institutions is no longer being published. Refer to OMB Circular A-133 Compliance Supplement, section 10.558, for assistance.
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; 61KB; 1p.) streamlines this process. However, the AASC form does not replace the federal and state requirements to submit an annual audit report to the Federal Clearinghouse (Outside Source) and to the CDE Audits and Investigations Division. Click on the above hyperlink to access the form.
The AASC form must be completed, signed, dated, and returned to the CDE Audits and Investigations Division by the deadline noted at the top of the form. To complete the form, please follow the AASC form instructions. Also, 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:
Tammy Hedgpeth, Associate Governmental Program 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 in completing the AASC form, please contact Tammy Hedgpeth, Associate Governmental Program Analyst, at 916-323-5577.
Resources
Audited Final Attendance and Fiscal Report Forms (XLS; 292KB; 1p.)
Instructions (DOC; 167KB; 20pp.)
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.
Government Auditing Standards (the "Yellowbook") (Outside Source)
United States General Accounting Office’s standards for audits of government organizations, programs, activities, and functions, and of government assistance received by nongovernment organizations.
Child Development Fiscal Services
Information on child development funding terms and conditions,
and fiscal reporting and reimbursement procedures (the "Greenbook").
