Support Documentation Requirements FAQs

General

1. What support documents are contractors required to submit with the Enrollment, Attendance, and Fiscal Report?

   Pursuant to the annual Contract Terms and Conditions and Management Bulletin 26-06, beginning July 1, 2026, contractors are required to submit an Enrollment and Attendance Register, General Ledger, and Financial Document with the Enrollment, Attendance, and Fiscal Report.

2. What is the purpose of submitting support documentation?

   The California Department of Education (CDE) will use the required support documentation submitted for contract compliance purposes, including to ensure that data reported in the California Preschool Accounting Reporting Information System (CPARIS) aligns with documentation submitted.

3. What format is required for the support documents?

   The support documents can be uploaded as .docx, .pdf, .xlsx, or jpeg.

Enrollment and Attendance Register

1. What is an example of an Enrollment and Attendance Register?

   The CD9400(DOC) is the most common example of an Enrollment and Attendance Register. While contractors are not required to use this form, all contractors should have some document that summarizes all certified enrollment and attendance reported to the contract.

2. What are the requirements of the Enrollment and Attendance Register?

   At minimum, the Enrollment and Attendance Register must contain the following:

   • The reporting period that corresponds to the report being submitted.

   • Total days of enrollment for all children which aligns with the certified and non-certified enrollment reported on the Enrollment, Attendance and Fiscal reports submitted in the California Preschool Accounting Reporting Information System (CPARIS)​.

   • Total days of attendance for all certified children which aligns with the attendance reported on the Enrollment, Attendance, and Fiscal reports submitted in CPARIS​.

    

3. What data from the Enrollment and Attendance Register is required to reconcile with the data reported in the California Preschool Accounting Reporting Information System (CPARIS)?

   The days of enrollment by adjustment factor category, total days of enrollment, and days of attendance reported for the report period (i.e. current period column) must reconcile to the data reported in CPARIS.

4. Does the Enrollment and Attendance Register have to list each child's name, or can it be summarized by category?

   The Enrollment and Attendance Register does not have to contain the name of each child; a summary of enrollment by category is sufficient.

5. For contractors that serve multiple counties, is the Enrollment and Attendance Register required to be broken down by county, or can it be reported at the contract level?

   The days of enrollment and days of attendance on the Enrollment and Attendance Register must clearly identify the county in which services were provided align with how data was reported on the Enrollment, Attendance, and Fiscal Reports.

6. If contractors provide services to both certified and non-certified children, does the enrollment need to be separated in the Enrollment and Attendance Register?

   For contractors that provide services to both certified and non-certified children, the Enrollment and Attendance Register should clearly identify days of enrollment for certified children, by adjustment factor category, and days of enrollment for non-certified children, by adjustment factor category.

General Ledger

1. What are the requirements of the General Ledger?

   The General Ledger must include the following:

   • The reporting period that corresponds to the report being submitted​. Note that the General Ledger provided can be cumulative or represent only the current period. For example, when reporting quarterly:
     • September report period: General Ledger dates must be July 1 – September 30
     • December report period: General Ledger dates can be July 1 – December 31 or October 1 – December 31​
   • Total revenues and expenditures, which must be equal to or greater than the amount reflected in the corresponding Financial Document​.

    

2. For contractors that operate more than one program, does the General Ledger submitted have to contain only revenue and expenses for the California State Preschool Program (CSPP)?

   It is preferred that the General Ledger only contains revenue and expenses for the CSPP, however, if your agency does not have the ability to filter the General Ledger by program, it is acceptable to submit the General Ledger containing revenue and expenses for multiple programs

Financial Document

1. What is an example of a Financial Document?

   The most common examples of a financial document would be a Profit & Loss statement or a balance sheet. This document is intended to summarize all revenue and expenditures reported to the contract.

2. What are the requirements of the Financial Document?

   The Financial Document must include the following:
   

   • The reporting period that corresponds to the report being submitted. Note that the Financial Document provided can be cumulative or represent only the current period. For example, when reporting quarterly:
     • September report period: General Ledger dates must be July 1 – September 30
     • December report period: General Ledger dates can be July 1 – December 31 or October 1 – December 31
   • Total revenue, which must match the revenue reported in the CPARIS Revenue section​ of the Enrollment, Attendance, and Fiscal Report.
   • Total reimbursable expenses, which must match the reimbursable expenses amount reported in the CPARIS Reimbursable Expenses section of the Enrollment, Attendance, and Fiscal Report.

    

Submitting Enrollment, Attendance, and Fiscal Reports

1. How often are contractors required to submit support documents?

   The submission of support documentation will be required with each monthly or quarterly report submission. For CSPP contractors on clear contract status, this will be a quarterly requirement. For CSPP contractors on conditional or provisional status, this requirement will be monthly. All CSPP contractors who are not required to report monthly, but who choose to do so, must submit supporting documentation for each report they certify.

2. Can the CPARIS Enrollment, Attendance, and Fiscal Report be certified without uploading the support documents?

   No, contractors will not be able to certify their CPARIS Enrollment, Attendance, and Fiscal Report if the required supporting documentation is not uploaded. Reports that are not certified are considered delinquent.

3. What if the support documentation submitted does not align with the data reported in the Enrollment, Attendance, and Fiscal Report?

   If the submitted supporting documentation does not align with the data reported in the Enrollment, Attendance, and Fiscal Report, the report will not be processed, and deemed unacceptable, until all supporting documentation are aligned with the data reported in CPARIS​.
   
   Pursuant to California Code of Regulations, Title 5 Section 17814, failure to submit an acceptable report on or before the due date will result in future apportionment payments being withheld until the report is processed.

4. If revisions are made to previously submitted reports, are contractors required to re-upload support documents?

   If a revised report is submitted, there will be an option to select previously uploaded documents or to upload new revised documents, aligning with the revisions made in the report.

Subcontracting Agencies

1. What information do contractors need to collect from subcontractors to report in CPARIS?

   It is the contractor’s responsibility to ensure that subcontractors are following applicable laws, regulations, and contract terms and conditions. Contractors should be collecting all necessary documents from the subcontractor to verify this information, prior to including the enrollment, attendance, revenue, and expenses on the Enrollment, Attendance, and Fiscal reports.

2. Do contractors need to upload documents received from subcontractors?

   No, contractors do not need to upload documents received from subcontractors. However, the General Ledger and Financial Document should reflect payments made to subcontractors. Contractors shall retain all source documents from subcontractors.