Audit Resources-State Compliance
Calculator tool 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, and Instructional Time.
Audit Finding Calculator for Fiscal Year 2019–20 and Each Year Thereafter (XLSX; Revised 27-May-2022)
Audit Finding Calculator for Fiscal Year 2020-21 Distance Learning and Instructional Days (XLSX)
Calculator tool for estimating the cost of an audit finding for Local Educational Agencies for Distance Learning and Instructional Days for Fiscal Year 2020-21.
Derived Value of ADA
value of an average daily attendance (ADA) by grade span to be used when estimating the cost of Instructional Time audit findings specific to each fiscal year.
FY 2021–22 Derived Value of ADA (XLSX)
FY 2020–21 Derived Value of ADA (XLSX)
FY 2019–20 Derived Value of ADA (XLSX)
FY 2018–19 Derived Value of ADA (XLSX)
FY 2017–18 Derived Value of ADA (XLSX)
FY 2016–17 Derived Value of ADA (XLS)
FY 2015–16 Derived Value of ADA (XLS)
Methodology used for calculating the derived value of ADA by grade span specific to each fiscal year.
FY 2021–22 Derived Value of ADA Methodology
FY 2020–21 Derived Value of ADA Methodology
FY 2019–20 Derived Value of ADA Methodology
FY 2018–19 Derived Value of ADA Methodology
FY 2017–18 Derived Value of ADA Methodology
LEA Audit Advisories
Advisories issued by the State Controller's Office provides information to assist independent auditors in performing the annual audits of K-12 Local Education Agencies (LEAs).
2015–16 Audit Guide Update (PDF)
Slide presentation summary on audit guide updates for fiscal year 2015–16.
Provides funds to schools and districts that collaborate with community partners to provide safe and educationally enriching alternatives for children and youths during nonschool hours.
ASES Frontier Sites
Existing ASES grantees that receive ASES Frontier Transportation Grant for schoolsites located in an area that has a population density of less than 11 persons per square mile.
Principal Apportionment Data Collection Software
Downloadable software used by local educational agencies to report attendance to the California Department of Education (CDE).
California Energy Commission
Links to program information, including guidelines.
California Clean Energy Jobs Act
Provides funding to LEAs for improving energy efficiency and creating clean energy jobs.
Providing resources for Teacher Certification and Misassignments.
Assistance for determining status on teacher credentials.
Education Code Section 45037
Penalty for teachers without a valid credential.
Teacher Credential Penalties (Corrected 07-Jan-2010)
CDE memorandum regarding Teacher Credential Penalties. View the attachment to the July 18, 2003 Memorandum.
Career Technical Education Incentive Grant
Program established as a state education, economic, and workforce development initiative to provide pupils in kindergarten through grade twelve with the knowledge and skills necessary to transition to employment and postsecondary education.
Links to CDE's Charter School Program.
List of Charter
Perform a search of charter schools by accessing CDE's school directory.
SB 740 Non-Classroom Based Funding for Charter
Changes in funding for non-classroom based charter schools.
Contemporaneous Records of Attendance
Refer to Attendance Accounting and Reporting
Annual Instructional Minutes
Refer to Instructional Time.
Charter School Facility Grant Program
Provides annual assistance with facilities rent and lease expenditures to charter schools that meet eligibility criteria.
Education Code Section 47612.5(e)
Addresses classroom and nonclassroom-based instruction in a charter school.
Classroom Teacher Salaries (DOC)
Links to CDE's sample form Application for Exemption from the Required Expenditures for Classroom Teachers' Salaries.
Links to CDE's Continuation Education Program.
Education Code Section 22714
Education Code Section addressing service credit.
Education Code Section 44929
Education Code Section addressing employment.
Education Code sections related to audit requirements for local educational agencies (LEAs).
Education Protection Account
Provides LEAs with general purpose state aid funding pursuant to Proposition 30.
Education Protection Account - Accounting Frequently Asked Questions
Frequently asked questions regarding standardized account code structure (SACS) financial reporting.
Educator Effectiveness Block Grant
Provides funds to provide professional learning and to promote educator equity, quality, and effectiveness.
Expanded Learning Opportunities Grant
Provides funds to expand in-person instructional time and provide academic interventions and pupil supports to address barriers to learning, and accelerate progress to close learning gaps.
Expanded Learning Opportunities Program
Provides funding for afterschool and summer school enrichment programs for transitional kindergarten through sixth grade.
Information on immunization requirements for school districts and child care facilities.
K-12 LEAs Subject to Annual Audit
List of schools for the annual audits.
Provides information and resources on independent study programs including frequently asked questions and guidance for the provision of services.
Study Ratio Calculations
Instructions for calculating the independent study ratio.
2015–16 Audit Guide Update (PDF)
See page 6 for more information on the Independent Study-Course Based.
Information regarding course-based independent study program.
Links to Instructional Materials Funding and Williams Case Frequently Asked Questions and Answers.
Information regarding instructional time requirements for LEAs.
Juvenile Court Schools
Links to CDE's Juvenile Court Schools programmatic information.
Refer to Attendance Accounting and Reporting to find attendance software and attendance correspondence issued by the CDE.
K-3 Grade Span Adjustment
Links to the LCFF Frequently Asked Questions (FAQs) page, which includes a section regarding the K-3 Grade Span Adjustment.
Links to the LCFF K-3 Grade Span Adjustment regulations.
Links to CDE's kindergarten information.
Kindergarten Management Advisory 09-10 (PDF; 01-Sep-1990)
Management Advisory dated September, 1990 on kindergarten admission and continuation.
Education Code Sections 48010-48011
Parental Permission for continuance in kindergarten.
Kindergarten Continuance Form (PDF)
Agreement for pupil to continue in kindergarten.
Local Control and Accountability Plan
Links to the CDE's Local Control and Accountability Plan information.
Links to the LCFF FAQs, which include details of the LCAP requirements.
Middle College High School
Links to CDE's Middle College High School information.
Early College High School
Links to CDE's Early College High School information.
Early and Middle College High School FAQs
Answers to FAQs about the Early College High Schools and Middle College High Schools.
Ratio of Administrative
Employees to Teachers
Information on calculating the administrator to teacher ratio.
Report Card (SARC)
Links to information provided annually by public schools allowing the public to evaluate and compare schools for student achievement, environment, resources, and demographics.
- The adjusted amount received is available by fiscal year on CDE's website: on the Principal Apportionment web page. Select the audit year. Under the heading titled Second Principal (P-2) Apportionment, select Funding Exhibits-Second Principal Apportionment. From the dropdown menus select:
- Period: P-2
- Entity: LEA type being audited
- Program: Select "School District LCFF Calculation" or "COE LCFF Calculation" as appropriate
- Other LEA information, as applicable
- Select Preview Report. For school district amounts add lines G-3, "EC Section 42238.02(h) Add-On (based on 2012-13 Home-to-School Transportation)," and G-4, "EC Section 2574(e)(2) Add-On (based on 2012-13 Home-to-School Transportation)," and A-31, "EC Section 2574(e)(2) Add-On (based on 2012-13 Small School District Bus Replacement Program)."
Unduplicated Pupils and CALPADS
Links to LCFF FAQs which include definitions and details on how Unduplicated Pupil Counts will be used in LCFF calculations.
Count and Percentage by LEA
Unduplicated counts used for LCFF funding purposes may be found at the LEA level from the Principal Apportionment Web page by selecting the appropriate fiscal year, then Funding Exhibits – Second Principal Apportionment. Use the dropdown menus to select 20XX-XX P-2, the LEA type, County/School District/Charter School Unduplicated Pupil Percentage, and the county/district/charter school as applicable.