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2013 Financial Reporting Calendar-COE

County office of education (COE) calendar includes 2013-14 budget, interim, and 2012-13 unaudited actuals and audit calendar.

Fiscal Year Summary of Basic Filing Due Dates


DATE DUE*


ITEM


DESCRIPTION

EDUCATION
CODE

July 1

Budget

COE budgets due to State Superintendent of Public Instruction (SSPI)

1622(a)

July 1
Budget Charter school budget due to COE if county board of education is chartering authority 47604.33(a)(1)

August 15

Budget

SSPI must approve or disapprove COE budget

1622(b)

September 8

Budget (dual)

COE must revise budget to include changes since July 1 and submit to SSPI

1622(c)

September 15

Charter School Unaudited Actual Data

Charter school unaudited actual data due to COE if county board of education is chartering authority

42100(b),
47604.33(a)(4)****

October 15

Gann Resolution

COE adopts Gann resolution

1629

October 15

Unaudited Actual Data

COE unaudited actual data, including Gann***, due to SSPI

1628,
Government Code (GC) 7906(f)

October 31

Budget Adoption Cycle

County must notify SSPI of 2014–15 single/dual budget adoption cycle (via the unaudited actual software data submission due to SSPI October 15, 2013)

1622(e)

December 15**

1st Interim
(October 31)

COE 1st interim due to SSPI (also to State Controller if qualified or negative)

1240(l)(1)(A) and (B)

December 15
Charter School
1st Interim
(October 31)
Charter school 1st interim due to COE if county board of education is chartering authority 47604.33(a)(2)

December 15

Audit

COE prior year audit due to SSPI and State Controller

41020(h)

December 15
Audit Charter school prior year audit due to chartering authority, COE, SSPI, and State Controller 47605(m), 41020(h)

March 15

Charter School 2nd Interim (January 31)

Charter school 2nd interim due to COE if county board of education is chartering authority

47604.33(a)(3)

March 17**

2nd Interim (January 31)

COE 2nd interim due to SSPI (also to State Controller if qualified or negative)

1240(I)(1)(A) and (B)

June 1

6/30 Projection

June 30 projection for the period ending April 30 due to SSPI and State Controller if the county office had a qualified or negative 2nd interim

1240.2

The 2013–14 Single Budget Adoption Cycle

ON OR BEFORE*
ACTION TAKEN SUMMARY AND CODE REFERENCE

N/A

If the county board serves as a district’s governing board

Any school district for which the county board of education serves as the governing board is not subject to Education Code (EC) 42127 subdivisions (c) to (h), inclusive, but is governed instead by the budget procedures set forth in EC 1622. [EC 42127(j)]

July 1

County board holds a public hearing/adopts county budget

 

The county board of education shall hold a public hearing on the proposed county budget no earlier than three days after the budget is available for public inspection. The agenda for that hearing shall be posted at least 72 hours prior to the hearing and shall include the location of where the budget will be available for inspection. [EC 1620]

On or before July 1, the county board shall adopt an annual county budget and shall file that budget (utilizing the forms prescribed by the SSPI) with the SSPI, the county board of supervisors, and the county auditor. The budget and supporting data shall be maintained and made available for public review. [EC 1622(a), EC 1621(a)]

July 1 Charter school budget for county board approved charter schools Charter school shall submit a preliminary budget to the county superintendent of schools if the county board of education is the chartering authority. [EC 47604.33(a)(1)]

45 days after the Governor signs the annual Budget Act

County makes any budget revisions public

Not later than 45 days after the Governor signs the annual Budget Act, the county office of education shall make available for public review any revisions in revenues and expenditures that it has made to its budget to reflect the funding made available by that Budget Act. [EC 1622(e)(3)]

August 15

SSPI approves or disapproves county budget

The SSPI shall approve or disapprove the county budget. If the budget is disapproved, the SSPI transmits to the county office of education, in writing, recommendations, and the reasons for those recommendations. [EC 1622(b)]

September 8

County reviews SSPI recommendations

If the county budget is disapproved by the SSPI, the county superintendent of schools and the county board of education shall review the recommendations of the SSPI at a regularly scheduled meeting of the county board of education and respond to those recommendations, including proposed actions to be taken, if any.
[EC 1622(e)(1)]

October 8

SSPI reviews and approves or disapproves county budget


The SSPI shall review the county's response to the SSPI's recommendations and shall approve or disapprove the county office of education budget. If the county budget is disapproved, the SSPI shall call for the formation of a budget review committee pursuant to EC 1623.
[EC 1622(e)(2)]
October 8 SSPI calls for budget review committee if county budget is disapproved Upon disapproval of a county budget, the SSPI shall call for the formation of a budget review committee. The budget review committee shall be composed of three persons and shall be selected by the county superintendent of schools and the county board of education from a list of no fewer than five candidates provided by the SSPI.
[EC 1622(e)(2), 1623(a)]
October 8 County superintendent and governing board select budget review committee No later than five working days after receipt of the candidate list from the SSPI, the county superintendent of schools and the county board of education shall select the budget review committee. [EC 1623(b)]
October 8 If necessary, SSPI selects budget review committee If the county superintendent of schools and the county board of education fail to select a committee within the five working days, the SSPI instead shall select and convene the budget review committee no later than ten working days after the receipt by the county superintendent of schools and the county board of education of the candidate list.
[EC 1623(b)]

October 15

County adopts appropriations limit resolution (Gann)

The county board of education shall adopt a resolution to identify the estimated appropriations limit for the county office of education for the current fiscal year and the actual appropriations limit for the county office of education for the preceding fiscal year. That resolution shall be adopted at a regular or special meeting of the board. The documentation used in the identification of the appropriations limits shall be made available to the public on the date of the meeting. [EC 1629, GC 7906(f)]

October 15***

County submits district and county Gann information to the California Department of Education (CDE)

Districts will have transmitted appropriations limit (Gann) data to the county superintendent of schools. COE will coordinate the district and county information and send it to the CDE (via the unaudited actual software data submission).
[GC 7906(f)]

October 31

County provides SSPI with the county budget adoption cycle

If the county board of education elects to file its 2014–15 budget under the single budget adoption cycle, the county office of education must notify the SSPI (via the unaudited actual software data submission).
[EC 1622(e)]

October 31

Budget review committee reports recommendations

The budget review committee shall review the proposed budget of the county office of education and the underlying fiscal policies of that county office of education, and shall transmit to the SSPI, the county superintendent of schools, and the county board of education either of the following:

  1. A recommendation to approve the county budget, or
  2. A report disapproving the budget with recommendations for revisions that will enable the county to meet its current year and multiyear financial commitments.

The budget review committee may request from the SSPI an extension of not more than 15 working days.

[EC 1623(c) and (d)]

Five working days after review committee disapproves budget

County office of education responds to disapproved budget

If the budget review committee disapproves the county office of education budget, within five working days following receipt of the committee's report, the county superintendent of schools and the county board of education may submit a response to the SSPI, including any revisions to the adopted budget and any proposed action to be taken as a result of the recommendations of the budget review committee. [EC 1624(a)]

November 30

SSPI approves county budget or works with county to develop and adopt an acceptable budget

Based upon the recommendations of the budget review committee, and any responses provided by the county superintendent of schools and the county board of education, the SSPI shall either approve or disapprove the budget. If the budget is disapproved, the SSPI may take various steps, including, on or before November 30, in consultation with the county superintendent of schools and the county board of education, developing and adopting a fiscal plan and budget that will allow the county to meet both its budget year and multiyear financial commitments. [EC 1624(b)]

N/A

SSPI does not apportion money if county board neglects or refuses to make a budget

If any county board of education neglects or refuses to make a budget, the SSPI shall not make any apportionment of state or federal money for that particular county office of education for the current fiscal year. The SSPI shall notify the appropriate county official that any warrants issued by the county office of education shall not be approved.
[EC 42120]

The 2013–14 Dual Budget Adoption Cycle

ON OR BEFORE* ACTION TAKEN    SUMMARY AND CODE REFERENCE

N/A

If the county board serves as a district’s governing board

Any school district for which the county board of education serves as the governing board is not subject to EC 42127 subdivisions (c) to (h), inclusive, but is governed instead by the budget procedures set forth in EC 1622. [EC 42127(j)]

July 1

County board holds a public hearing/adopts county budget




The county board of education shall hold a public hearing on the proposed county budget no earlier than three days after the budget is available for public inspection. The agenda for that hearing shall be posted at least 72 hours prior to the hearing and shall include the location of where the budget will be available for inspection. [EC 1620]

On or before July 1, the county board shall adopt an annual county budget and shall file that budget (utilizing the forms prescribed by the SSPI) with the SSPI, the county board of supervisors, and the county auditor. The budget and supporting data shall be maintained and made available for public review.
[EC 1622(a), EC 1621(a)]

July 1 Charter school budget for county board approved charter schools Charter school shall submit a preliminary budget to the county superintendent of schools if the county board of education is the chartering authority. [EC 47604.33(a)(1)]

August 15

SSPI approves or disapproves county budget

The SSPI shall approve or disapprove the county budget. If the budget is disapproved, the SSPI transmits to the county office of education, in writing, recommendations and the reasons for those recommendations.
[EC 1622(b)]

September 8

County addresses SSPI recommendations/revises budget

The county board of education shall revise the budget to reflect changes in projected income or expenditures subsequent to July 1, and to include any response to the SSPI's recommendations. The county board shall adopt and file the revised budget with the SSPI, the county board of supervisors, and the county auditor. Prior to revising the budget, the county board of education shall hold a public hearing regarding the proposed budget revisions, which shall be made available for public inspection not less than three working days prior to the hearing. The agenda for that hearing shall be posted at least 72 hours prior to the public hearing and shall include the location where the budget will be available for public inspection. [EC 1622(c)]

October 8

SSPI approves or disapproves revised county budget

The SSPI shall review and approve or disapprove the revised county budget. If the county budget is disapproved, the SSPI shall call for the formation of a budget review committee pursuant to EC 1623. [EC 1622(d)]

October 8 SSPI calls for budget review committee if revised county budget is disapproved Upon disapproval of a county budget, the SSPI shall call for the formation of a budget review committee. The budget review committee shall be composed of three persons and shall be selected by the county superintendent of schools and the county board of education from a list of no fewer than five candidates provided by the SSPI.
[EC 1622(d), EC 1623(a)]
October 8 County superintendent and governing board select budget review committee No later than five working days after receipt of the candidate list from the SSPI, the county superintendent of schools and the county board of education shall select the budget review committee. [EC 1623(b)]
October 8 If necessary, SSPI selects budget review committee If the county superintendent of schools and the county board of education fail to select a committee within the five working days, the SSPI instead shall select and convene the budget review committee no later than ten working days after receipt by the county superintendent of schools and the county board of education of the candidate list.
[EC 1623(b)]

October 15

County adopts appropriations limit resolution (Gann)

The county board of education shall adopt a resolution to identify the estimated appropriations limit for the county office of education for the current fiscal year and the actual appropriations limit for the county office of education for the preceding fiscal year. That resolution shall be adopted at a regular or special meeting of the board. The documentation used in the identification of the appropriations limits shall be made available to the public on the date of the meeting.
[EC 1629, GC 7906(f)]

October 15***

County submits district and county Gann information to the CDE

Districts will have transmitted appropriations limit (Gann) data to the county superintendent of schools, which will coordinate the district and county information and send it to the CDE (via the unaudited actual software data submission).
[EC 1628, EC 42100, GC 7906(f)]

October 31

County provides SSPI with the county budget adoption cycle

If the county board of education elects to file its 2014–15 budget under the single budget adoption cycle, the county office of education must notify the SSPI (via the unaudited actual software data submission due to SSPI October 15, 2013). [EC1622(e)]

October 31

Budget review committee reports recommendations

The budget review committee shall review the proposed budget of the county office of education and the underlying fiscal policies of that county office of education, and shall transmit to the SSPI, the county superintendent of schools, and the county board of education either of the following:

  1. A recommendation to approve the county budget, or
  2. A report disapproving the budget with recommendations for revisions that will enable the county to meet its current year and multiyear financial commitments.

The budget review committee may request from the SSPI an extension of not more than 15 working days.

[EC 1623(c) and (d)]

Five working days after review committee disapproves budget

County office of education responds to its disapproved budget

If the budget review committee disapproves the county budget, within five working days following receipt of the committee's report, the county superintendent of schools and the county board of education may submit a response to the SSPI, including any revisions to the adopted budget and any proposed action to be taken as a result of the recommendations of the budget review committee.
[EC 1624(a)]

November 30

SSPI approves county budget or works with county to develop and adopt an acceptable budget

Based upon the recommendations of the budget review committee, and any responses provided by the county superintendent of schools and the county board of education, the SSPI shall either approve or disapprove the budget. If the budget is disapproved, the SSPI may take various steps, including, on or before November 30, in consultation with county superintendent of schools and county board of education, developing and adopting a fiscal plan and budget that will allow the county to meet both its budget year and multiyear financial commitments. [EC 1624(b)]

N/A

SSPI does not apportion money if county board neglects or refuses to make a budget

If any county board of education neglects or refuses to make a budget, the SSPI shall not make any apportionment of state or federal money for that particular county office of education for the current fiscal year. The SSPI shall notify the appropriate county official that any warrants issued by the county office of education shall not be approved. [EC 42120]

2013–14 Interim Reports

ON OR BEFORE* ACTION TAKEN  SUMMARY AND CODE REFERENCE

N/A

If the county board serves as a district’s governing board

Any school district for which the county board of education serves as the governing board is not subject to EC 42131 subdivisions (a) to (f), inclusive, but is governed instead by the interim reporting procedures set forth in subdivision (l) of EC 1240. [EC 42131(f)]

N/A

Reporting periods

The county superintendent of schools shall submit two interim reports to the county board of education covering the county's financial and budgetary status for the periods ending October 31 and January 31. All reports shall be in a format or on forms prescribed by the SSPI.
[EC 1240(l) (1) and (2)]

December 15** -
1st interim


March 17** -
2nd interim

County office of education approves and submits interim report and certification

No later than 45 days after the close of each reporting period, the county superintendent shall:

  • Approve the interim report and certify in writing whether or not the county office of education is able to meet its financial obligations for the remainder of the fiscal year and, based on current projections, for two subsequent fiscal years. The certification shall be classified as positive (will meet financial obligations for the current fiscal year and subsequent two fiscal years), qualified (may not meet financial obligations for the current fiscal year or two subsequent fiscal years), or negative (will be unable to meet financial obligations for the remainder of the fiscal year or for the subsequent fiscal year).
  • Submit the certification and interim report to the county board of education for review.
  • File copies of a positive certification and interim report with the SSPI.
  • File copies of a qualified or negative certification, and the interim report containing that certification, with the SSPI, the State Controller, and the county board of education.
[EC 1240(l)(1)(A) and (B)]

December 15 -
1st interim


March 15 -
2nd interim

Charter school interim financial report and submittal for county board approved charter schools

Each charter school shall annually prepare and submit interim reports to the county superintendent if the county board of education is the chartering authority.

  • The first interim report shall reflect changes to the budget through October 31.
  • The second interim financial report shall reflect changes to the budget through January 31.
[EC 47604.33(a)(2) and (3)]

After the SSPI reviews the county interims

SSPI review of county qualified or negative certifications

The SSPI shall review the county interim certification and attached reports. If the certification is qualified or negative, the SSPI shall take actions, as necessary, to ensure that the county office meets its financial obligations. [EC 1240.1, EC 1630]

June 1

June 30 projection (for county qualified or negative 2nd interim)

A county superintendent of schools who files a qualified or negative certification for the 2nd interim report and a county office of education that is classified as qualified or negative by the SSPI, shall provide to the SSPI and the State Controller, no later than June 1, a financial statement for the period ending April 30, that projects the fund and cash balances of the county office of education through June 30. [EC 1240.2]

N/A

SSPI does not apportion money if county board neglects to file interim reports

If any county board of education neglects to file interim reports, the SSPI shall not make any apportionment of state or federal money for that particular county office of education for the current fiscal year. The SSPI shall notify the appropriate county official that any warrants issued by the county office of education shall not be approved.
[EC 42120]

2012–13 Prior Year Reports

ON OR BEFORE*       ACTION TAKEN SUMMARY AND CODE REFERENCE

May 1 (2013)

Provide for annual audit

The county superintendent of schools shall provide for an audit of all funds under his or her jurisdiction and control. The county school service fund shall be audited annually by a public accountant or certified public accountant selected by the county superintendent of schools.
[EC 41020(b), EC 1627]

September 15
(2013)

Charter school prior year statements (unaudited actuals) for county board approved charter schools

Each charter school shall approve, in a format prescribed by the SSPI, an annual statement of all receipts and expenditures of the charter school for the preceding fiscal year and shall file the statement with the entity that approved the charter school. [EC 42100(b)]****

Each charter school shall prepare and submit a final unaudited report for the full prior year to its chartering authority and to the county superintendent of schools (or only to the county superintendent of schools if the county board of education is the chartering authority).
[EC 47604.33(a)(4)]****

October 15
(2013)

File prior year statements (unaudited actuals) with SSPI

The county superintendent of schools shall prepare and file with the SSPI a statement of all receipts and expenditures of the county office of education for the preceding fiscal year with the SSPI. The statement shall be in a format or on forms prescribed by the SSPI. [EC 1628]

December 15
(2013)

File audit report for prior year

An audit report of the county office of education for the preceding fiscal year shall be filed with the county superintendent of schools, the CDE and the State Controller. [EC 41020(h)]

December 15
(2013)

Charter school prior year audit for county board approved charter schools

An audit report for each charter school for the preceding fiscal year shall be filed with its chartering authority, the COE, the State Controller, and the CDE. This subdivision does not apply if the audit of the charter school is encompassed in the audit of the chartering entity pursuant to EC Section 41020.
[EC 47605(m), 41020(h)]

* Due dates are established in law unless otherwise noted. In accordance with GC 6700, GC 6707, and GC 6803, if the due date falls on a Saturday, Sunday, or holiday, the reporting date shall be the following workday. Unless stated otherwise, “days” means calendar days.
** Date calculated as prescribed by law.
*** Gann filing date administratively determined by CDE.
****EC 42100 reporting will satisfy the EC 47604.33 requirement.

CDE = California Department of Education
SSPI = State Superintendent of Public Instruction
COE = County Office of Education
EC = Education Code
GC = Government Code

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
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