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AASC Form Instructions

Annual Audit Status Certification (AASC) form instructions.

Name, Address, or Employer Identification Number Changes

Changes to your agency name, address, or employer identification number should be made through the program division from which you receive funding.

Funding from the California Department of Education

Child Care and Development

State and federal financial assistance received from the California Department of Education’s (CDE) Child Development Division.

Nutrition and Food Commodities

Instructions for Completing the AASC Forms in CNIPS

Federal financial assistance received from CDE’s Nutrition Services Division, including:

  • Food Commodities Program, Federal Catalog Number 10.550
  • School Breakfast Program, Federal Catalog Number 10.553
  • National School Lunch Program, Federal Catalog Number 10.555
  • Special Milk Program, Federal Catalog Number 10.556
  • Child Care Food Program, Federal Catalog Number 10.558
  • Adult Day Care Food Program, Federal Catalog Number 10.558
  • Summer Food Service Program, Federal Catalog Number 10.559

Adult Education

Federal financial assistance received from CDE’s Adult Education Office includes seven adult education programs under Federal Catalog Number 84.002:

  • Adult Education State Grant Program
  • English as a Second Language (ESL)
  • Adult Secondary Education (ASE/GED)
  • Vocational Literacy (VESL/VABE)
  • Family Literacy (ABE/ESL)
  • ESL-Citizenship
  • English Literacy/Civics (El Civics Grant)

Other

List any other sources of federal financial assistance.

Total Federal Financial Assistance

The term “federal financial assistance” means assistance provided by a federal agency in the form of grants, contracts, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, or direct appropriations. On this form, federal financial assistance does not include federal cash assistance to individual persons.

To determine your organization’s annual total federal financial assistance, the following sources must be included (excluding Medicare, Medicaid, Medi-Cal, HUD, Section 8, and food stamps):

  • Federal financial assistance from all funding sources during the fiscal year.
  • Food Commodities received from CDE’s Food Distribution Division. The calculation of food commodities is determined according to the fair market value of all the commodities prepared on an organizational basis, not a site basis.

Audit Requirements

Your agency’s audit requirement is based on the total annual funding received from the CDE and the total annual federal and state financial assistance expended during the fiscal year. Completed audits should be sent to the Audits and Investigations Division (A&I). Agencies expending $750,000 or more of total federal financial assistance must submit their audits to the Federal Audit Clearinghouse and A&I. Use the tables below to find your audit requirement:

Total Federal and State Financial Assistance

Funding Received

Nutrition and Commodities

Child Care and Development

Adult Education

No Child Left Behind

Less than $25,000

No CDE audit requirement

Biennial Contractor Audit
due on the 15th day of the 5th month following the agency's fiscal year end date

No CDE audit requirement

No CDE audit requirement

$25,000 - $749,999

No CDE audit requirement

Contractor Audit
due on the 15th day of the 5th month following the agency's fiscal year end date

No CDE audit requirement

No CDE audit requirement

Total Federal Financial Assistance

 Funding Expended 

Nutrition and Commodities

Child Care and Development

Adult Education

No Child Left Behind

   $750,000 or more

Single or Program-Specific Audit Report due 9 months following the agency’s fiscal year end date

Single Audit Report
due on the 15th day of the 5th month following the agency's fiscal year end date

Single or Program-
Specific Audit Report due 6 months following the agency’s fiscal year end date

Single or Program-
Specific Audit Report due 9 months following the agency’s fiscal year end date

Audit Types

Single Audit Report

An audit report of the entire legal entity, the audit report includes the entity's financial statements, schedule of federal awards, and schedule of findings and questioned costs, in accordance with Office of Management Budget (OMB) Circular A-133.

Program-Specific Audit Report

A financial and program compliance audit report covering one specific program, in accordance with OMB Circular A-133.

Contractor Audit Report

An independent financial and compliance audit report of the entire organization, rather than of individual contracts or programs, in accordance with California Education Code, Section 8448 (g).

Additional Information

Frequently Asked Questions

For additional information about audit requirements, visit Contracting Agencies Audit Guidelines on CDE’s Web site. Please send your Annual Audit Status Certification (AASC) form and audit report to:

California Department of Education
Audits & Investigations Division
1430 N Street, Suite 5319
Sacramento, CA 95814
Attention: Robert Hoyer

Questions: Robert Hoyer | rhoyer@cde.ca.gov | 916-445-6776 
Last Reviewed: Wednesday, October 26, 2016
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