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Penalty Calculators

Local Educational Agency (LEA) penalty calculators are used to calculate the estimated cost of an audit finding.

Penalty Calculators: Estimating the Cost of an Audit Finding

LEA penalty calculators are used to calculate the estimated cost of an audit finding for Local Control Funding Formula (LCFF) Unduplicated Pupil Counts, K–3 Grade Span Adjustments, Instructional Time audit findings, Transitional Kindergarten, and Expanded Learning Opportunities Program (ELO-P). The derived value of average daily attendance (ADA) is provided below by fiscal year as it is a required input to calculate instructional time penalties. The Derived Value Methodology is provided below by fiscal year as a reference.

Calculators

The calculator tools are used for estimating the cost of an audit finding for school districts and charter schools related to LCFF Unduplicated Pupil Counts, K–3 Grade Span Adjustments, Instructional Time, Transitional Kindergarten, and ELO-P.

Audit Finding Calculator for Fiscal Year 2023–24 (XLSX)
Audit Finding Calculator for Fiscal Year 2022–23 (XLSX)
*Line item references were changed in order to meet changes made in the funding exhibits for the 2022–23 fiscal year only.
Audit Finding Calculator for Fiscal Year 2021–22 (XLSX)
Audit Finding Calculator for Fiscal Year 2020–21 Distance Learning and Instructional Days (XLSX)
* In Fiscal Year 2020–21, funding was based on the 2019–20 reported ADA. Penalties are calculated for noncompliance with distance learning requirements and instructional days shortages only.
Audit Finding Calculator for Fiscal Year 2019–20 (XLSX; Revised 14-Nov-2023)

ELO-P Calculator (Coming Soon)
*Penalty calculator to estimate the cost of an ELO-P finding.

Derived Value of ADA

Derived value of an ADA by grade span is used when estimating the cost of attendance and Instructional Time audit findings specific to each fiscal year.

FY 2022–23 Derived Value of ADA (XLSX)
FY 2021–22 Derived Value of ADA (XLSX)
FY 2020–21 Derived Value of ADA (XLSX)

Methodology

Methodology used for calculating the derived value of ADA by grade span specific to each fiscal year.

FY 2022–23 Derived Value of ADA Methodology
FY 2021–22 Derived Value of ADA Methodology
FY 2020–21 Derived Value of ADA Methodology

Related Links

K-12 LEA Annual Financial and Compliance Audit (Annual Audit) Landing Page
Information for external auditors and LEAs for completing annual audits.

Annual Audit State Compliance Page
This webpage includes audit resources for each program in the LEA Audit Guide.

Questions:   Categorical Allocations & Audit Resolution Office| CAAR@cde.ca.gov
Last Reviewed: Friday, December 22, 2023
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