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Audit Resources for State Compliance

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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. The derived value of Average Daily Attendance (ADA) is provided by fiscal year as it is a required input to calculate instructional time penalties. The derived value methodology is provided by fiscal year as a reference.

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

State Compliance Programs

The section below includes resources on various state compliance programs. Each program below corresponds to the state programs identified in the Audit Guide. 

Program Description
After School Education and Safety (ASES)
  • ASES Program
    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.
Arts and Music in Schools – Proposition 28
Attendance Accounting and Reporting
California Clean Energy Jobs Act - Proposition 39
California Teacher Credentialing
Career Technical Education Incentive Grant
  • 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.
Charter Schools
Classroom Teacher Salaries
Continuation Education
Early Retirement Incentuive
Education Protection Account
Educator Effectiveness Block Grant
Expanded Learning Opportunities Grant (ELO-G)
Expanded Learning Opportunities Program (ELO-P)
Home-to-School Transportation
Independent Study
Independent Study-Course Based (CBIS)
  • CBIS
    Information regarding course-based independent study program.
Instructional Materials
  • Instructional Materials
    Links to Instructional Materials Funding andWilliamsCase Frequently Asked Questions and Answers.
Instructional Time
Juvenile Court Schools
K-3 Grade Span Adjustment
  • 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.
Kindergarten Continuance
Local Control and Accountability Plan (LCAP)
Middle or Early College High Schools
Mode of Instruction (Classroom-Based Instruction)
Ratio of Administrative Employees to Teachers
School Accountability Report Card (SARC)
  • School Accountability 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.
Transitional Kindergarten
  • Transitional Kindergarten
    The Kindergarten Readiness Act of 2010 established transitional kindergarten, the first year of a two-year kindergarten experience to allow children to better prepared for kindergarten and beyond.
  • Transitional Kindergarten Penalty Calculator
    Penalty calculator to estimate the cost of a Transitional Kindergarten finding located on the Penalty Calculators web page.
Transportation Maintenance of Effort

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 County and District/COE, as applicable
  • Select Preview Report.
  • For school district, add the following:
    1. Line G-3, "Education Code (EC) Section 42238.02(h) Add-On (based on 2012-13 Home-to-School Transportation),"
    2. Line G-4, "EC Section 42238.02(h) Add-On (based on 2012-13 Home-to-School Transportation)."
    3. For 2022-23 only, the applicable amounts are on lines G-4 and G-6.
  • For COE, add the following:
    1. Line A-30, "EC Section 2574(e)(2) Add-On (based on 2012-13 Home-to-School Transportation),"
    2. Line A-31, "EC Section 2574(e)(2) Add-On (based on 2012-13 Small School District Bus Replacement Program)."
    3. For 2022-23 only, the applicable amounts are on lines A-31 and A-33.
Unduplicated LCFF Pupil Counts
  • Unduplicated Pupils and CALPADS
    Links to LCFF FAQs which include definitions and details on how Unduplicated Pupil Counts will be used in LCFF calculations.
  • Unduplicated Pupil 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.


Questions:   Audit Resolution Staff |
Last Reviewed: Wednesday, March 13, 2024