Audit Resources-State Compliance
Estimating the Cost of an Audit Finding
Calculator
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 15-Dec-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.
Audit Finding Calculator for Fiscal Year 2016–17 through 2018–19 (XLS)
Audit Finding Calculator for Fiscal Year 2015–16 (XLS; Revised 03-Nov-2016)
Derived Value of ADA
Derived
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
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
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
2015–16 Audit Guide Update (PDF)
Slide presentation summary on audit guide updates for fiscal year 2015–16.
After School Education and Safety (ASES) Program
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.
Attendance Accounting and Reporting
Principal Apportionment Data Collection Software
Downloadable software used by local educational agencies to report attendance to the California Department of Education (CDE).
California Clean Energy Jobs Act - Proposition 39
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.
California Teacher Credentialing
Providing resources for Teacher Certification and Misassignments.
California
Teacher Credentialing
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
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
Charter Schools
Links to CDE's Charter School Program.
List of Charter
Schools
Perform a search of charter schools by accessing CDE's school
directory.
SB 740 Non-Classroom Based Funding for Charter
Schools
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.
Mode of Instruction (Classroom-Based Instruction)
Education Code Section 47612.5(e)
Addresses classroom and nonclassroom-based instruction in a charter school.
Title 5 of the California Code of Regulations (5 CCR) Section 11963
Classroom Teacher Salaries
Classroom Teacher Salaries (DOC)
Links to CDE's sample form Application for Exemption from the Required Expenditures for Classroom Teachers' Salaries.
Continuation Education
Continuation
Education
Links to CDE's Continuation Education Program.
Early Retirement Incentive
Education Code Section 22714
Education Code Section addressing service credit.
Education Code Section 44929
Education Code Section addressing employment.
Education Codes
Education Code
Sections
Education Code sections related to audit requirements
for local educational agencies (LEAs).
Education Protection Account
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
Educator Effectiveness Block Grant
Provides funds to provide professional learning and to promote educator equity, quality, and effectiveness.
Frequently Asked Questions Regarding Educator Effectiveness
Expanded Learning Opportunities Grant (ELO-G)
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.
Frequently Asked Questions Regarding Expanded Learning Opportunities Grant
Expanded Learning Opportunities Program (ELO-P)
Expanded Learning Opportunities Program
Provides funding for afterschool and summer school enrichment programs for transitional kindergarten through sixth grade.
Frequently Asked Questions Regarding Expanded Learning Opportunities Program
Immunizations
Immunizations Requirements
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.
Independent Study
Independent
Study
Provides information and resources on independent study programs including frequently asked questions and guidance for the provision of services.
Independent
Study Ratio Calculations
Instructions for calculating the independent study ratio.
Independent Study-Course Based (CBIS)
2015–16 Audit Guide Update (PDF)
See page 6 for more information on the Independent Study-Course Based.
Independent
Study-Course Based
Information regarding course-based independent study program.
Instructional Materials
Instructional Materials
Links to Instructional Materials Funding and Williams Case Frequently Asked Questions and Answers.
Instructional Time
Instructional Time
Information regarding instructional time requirements for LEAs.
Estimating the Cost of an Audit Finding
Juvenile Court Schools
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
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.
Regulations
Links to the LCFF K-3 Grade Span Adjustment regulations.
Estimating the Cost of an Audit Finding
Kindergarten Continuance
Kindergarten
in California
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 (LCAP)
Local Control and Accountability Plan
Links to the CDE's Local Control and Accountability Plan information.
LCAP
Links to the LCFF FAQs, which include details of the LCAP requirements.
Middle or Early College High Schools
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
Ratio of Administrative
Employees to Teachers
Information on calculating the administrator to teacher
ratio.
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.
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 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 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.
Estimating the Cost of an Audit Finding
