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2014 Financial Reporting Calendar-Summary

Summary calendar includes 2014-15 budget, interim, and 2013-14 unaudited actuals and audit calendar.

DATE DUE*

ITEM

DESCRIPTION

EDUCATION CODE

July 1

Budget

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

1622(a)

July 1 Budget District budget due to County Office of Education (COE) 42127(a)(2)
July 1 Budget Charter school budget due to chartering authority and COE 47604.33(a)(1)

September 8

Budget (dual)

COE revised budget due to SSPI

1622(c)

September 8 Budget (dual) District revised budget due to COE 42127(e)

September 15

Unaudited Actual Data

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

42100(a),
Government Code (GC) 7906(f)

September 15 Unaudited Actual Data Charter school unaudited actual data due to chartering authority and COE 47604.33(a)(5)****,
42100(b)

September 15

Gann Resolution

District adopts Gann resolution

42132

September 22

Tentative Disapproved District Budgets

COE must notify SSPI of district budgets which may be disapproved

42127(f), 42127(i)(2)

October 8

Disapproved District Budgets

COE notifies SSPI of district budgets that have been disapproved or budget review committees waived

42127(h)

October 15

Gann Resolution

COE adopts Gann resolution

1629

October 15

Unaudited Actual Data

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

1628

October 15 Unaudited Actual Data After reviewing for accuracy, COE transmits district and charter school unaudited actual data, including Gann***, to SSPI 42100(a)
GC 7906(f)

October 31

Budget Adoption Cycle

District must notify COE and county must notify SSPI of 2015–16 single/dual budget adoption cycles (via the unaudited actual software data submission due to SSPI October 15, 2014)

1622(e),
42127(i)

December 10

Unadopted Budgets Report

The SSPI must report to the Legislature and the Department of Finance regarding districts that, by November 30, do not have adopted budgets

42127(g),
42127(i)(3),
42127.1(a)

December 15**

First Interim (October 31)

COE first interim due to SSPI

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

December 15** First Interim (October 31) District first interim due to COE (also to SSPI and State Controller if qualified or negative) 42131(a)(1) and (2)
December 15 Charter School
First  Interim (October 31)
Charter school first interim due to chartering authority and COE 47604.33(a)(3)

December 15

Audit

COE prior year audit due to SSPI and State Controller
District prior year audit due to COE, 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)

January 14**

First Interim Status Report

COE must notify SSPI and State Controller of district first interim certifications

42131(c)

January 14** District Qualified/ Negative Interims COE must report to SSPI and State Controller on district qualified or negative first interims 42131(a)(2)

March 15

Charter School Second Interim (January 31)

Charter school second interim due to chartering authority and COE

47604.33(a)(4)

March 17**

Second Interim (January 31)

COE second interim due to SSPI

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

March 17** Second Interim (January 31) District second interim due to COE (also to SSPI and State Controller if qualified or negative) 42131(a)(1) and (2)

April 16**

Second Interim Status Report

COE must notify SSPI and State Controller of district second interim certifications

42131(c)

April 16** District Qualified/ Negative Interims COE must report to SSPI and State Controller on district qualified or negative second interims 42131(a)(2)

May 15

Audit Status Report

COE must certify to SSPI and State Controller that Local Educational Agency (LEA) prior year audits were reviewed and must identify attendance-related exceptions or exceptions involving state funds

41020(k)

June 1

6/30 Projection

June 30 projection as of April 30 due to COE, SSPI, and State Controller if district or county had qualified or negative second interim

1240.2, 42131(e)

* 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 in law
*** Gann filing date administratively determined by California Department of Education (CDE)
**** EC 42100 reporting will satisfy the EC 47604.33 requirement

SSPI:  State Superintendent of Public Instruction
COE: County Office of Education
LEA:  Local Educational Agency
GC:   Government Code

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