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Early Education Fiscal Webinars and Trainings

Webinar and Training topics include fiscal compliance, reporting enrollment, attendance, and fiscal data, and how to maximize California State Preschool Program (CSPP) contract reimbursement.
Date Recording Topics Frequently Asked Questions (FAQs)

November 13, 2024

Enrollment, Attendance, and Fiscal Reporting Requirements External link opens in new window or tab. (Video; 57:56)

Enrollment, Attendance, and Fiscal Reporting Requirements:

  • Attendance and Enrollment Source Documentation and Reporting
  • Revenue and Expense Source Documentation and Reporting
Enrollment, Attendance, and Fiscal Reporting Requirements FAQs

November 20, 2024

Understanding the Calculation Worksheet and Contract Reimbursement External link opens in new window or tab. (Video; 55:08)

Understanding the Calculation Worksheet and Contract Reimbursement (Hold Harmless):

  • Limits of Reimbursement
  • Apportionment Determination
Understanding the Calculation Worksheet and Contract Reimbursement (Hold Harmless) FAQs
December 4, 2024
Contract and Payment Process External link opens in new window or tab. (Video; 41:43)

Contract and Payment Process:

  • Original Contracts and Contract Amendments
  • Apportionment Payment Process
Contract and Payment Process FAQs
December 11, 2024
California Preschool Accounting Reporting Information System (CPARIS) Overview External link opens in new window or tab. (Video; 1:02:04)

CPARIS Overview:

  • CPARIS Basics
  • Navigating CPARIS
CPARIS FAQs
December 18, 2024
Preschool Reserve Account External link opens in new window or tab. (Video; 30:26)

Preschool Reserve Account:

  • How to Establish a Preschool Reserve Account
  • Preschool Reserve Account Usage
  • Preschool Reserve Account Reporting Requirements
Preschool Reserve Account FAQs
December 18, 2024
Transfer of Funds External link opens in new window or tab. (Video; 31:03)

Transfer of Funds:

  • Intra-Agency Transfers
  • Voluntary Temporary Transfers
  • Transfer Periods
  • Transfer Requirements
  • Transfer Process
Transfer of Funds FAQs
January 8, 2025
Exceptional Needs Set Aside External link opens in new window or tab. (Video; 45:19)

Exceptional Needs Set Aside:

  • Requirements
  • Funded Enrollment Calculator
  • Exceptional Needs/Severely Disabled Service Level Exemption Credit
  • Deferred Revenue
Exceptional Needs Set Aside FAQs
January 15, 2025
Commingled versus Co-Located Programs External link opens in new window or tab. (Video; 29:04)

Commingled versus Co-Located Programs:

  • Difference between Commingled and Co-Located Programs
  • How to Report
  • Cost Allocation
Commingled versus Co-Located Programs FAQs
January 22, 2025
Service Level Exemptions External link opens in new window or tab. (Video; 39:01)

Service Level Exemptions:

  • Start-up
  • Staff Training Days
  • Types of Costs
  • How to Report
Service Level Exemptions FAQs
January 29, 2025
Mental Health Consultative Services External link opens in new window or tab. (Video; 31:41)

Mental Health Consultative Services:

  • Requirements
  • Types of Costs
  • How to Report
Mental Health Consultative Services FAQs
Questions:   Jenny Tran | jtran@cde.ca.gov | 916-322-8326
Last Reviewed: Tuesday, July 01, 2025
Recently Posted in Allocations & Apportionments
  • FY 2024-25 CSPP Year-End Reporting Reminders (added 09-Jul-2025)
    The purpose of this letter is to provide California State Preschool Program (CSPP) contractors guidance regarding due dates and reporting requirements related to June year-end and audit reports for the fiscal year ending June 30, 2025.
  • Principal Apportionment Deadlines, FY 2025–26 (updated 02-Jul-2025)
    Calendar of Principal Apportionment key deadlines for school district, county office of education, charter school, and SELPA data for fiscal year (FY) 2025–26.
  • Principal Apportionment, Fiscal Year 2025–26 (added 02-Jul-2025)
    Distribution of funds for local educational agencies (LEAs) in support of the public school system. Includes elementary school, high school and unified school districts; charter schools; and county offices of education.
  • Mental Health Consultative Services FAQs (added 01-Jul-2025)
    Answers frequently asked questions (FAQs) from the Mental Health Consultative Services webinar training presented on January 29, 2025.
  • Ltr3-24: Third Quarter Lottery (added 30-Jun-2025)
    Lottery Third Quarter Lottery Apportionment letter for fiscal year 2024-25.

  • EPA - 2024-25 Q4 Letter (added 19-Jun-2025)
    Fourth Quarter Apportionment for the Education Protection Account, Fiscal Year 2024–25.
  • Calculations to Determine 2024–25 P-2 (added 19-Jun-2025)
    Detail of calculations to determine the 2024–25 Second Principal Apportionment.
  • Funding Excel Files, FY 2024–25 P-2 (added 19-Jun-2025)
    Apportionment exhibits provide detail of the distribution of funds by either county and/or local educational agency (LEA) for fiscal year (FY) 2024–25 P-2.
  • Service Level Exemptions FAQs (added 20-May-2025)
    Answers frequently asked questions (FAQs) from the Service Level Exemptions webinar training presented on January 22, 2025.
  • Exceptional Needs Set Aside FAQs (added 15-May-2025)
    Answers frequently asked questions (FAQs) from the Exceptional Needs Set Aside webinar training presented on January 8, 2025.