Contracting Agencies Audit Guidelines

Audit Guidelines

CDE Audit Guide, Revised 2021 (PDF; 1MB)
Guidelines for independent auditors conducting audits of Child Care and Development, Nutrition, and Adult Education, and No Child Left Behind contracts administered by the California Department of Education (CDE).

Audited Attendance and Fiscal Reports

Forms and instructions for independent auditors to simplify the audit process and facilitate CDE's determination of fiscal year end reimbursable earnings needed to close out child development contracts.

AUD Forms-Fiscal Year 2021-22

• Instructions 2021-22 (DOCX)
• Quality Review Checklist 2021-22 (PDF)
  The quality review checklist is required to be completed by the agency’s representative and submitted along with the agency’s 2021–22 audit report and is designed to reduce or eliminate the need for follow-up questions that arise.
  
• AUD 8501 2021-22 (PDF)
  Audited Attendance and Fiscal Report for the California State Preschool Program.
• AUD 8501 Form 1A 2021-22 (PDF)
  California State Preschool Program Certified Children Days of Enrollment and Attendance from July 2021 – December 2021.
• AUD 8501 Form 1B 2021-22 (PDF)
  California State Preschool Program Certified Children Days of Enrollment and Attendance from January 2022 – June 2022.
• AUD 8501 Form 2A 2021-22 (PDF)
  California State Preschool Program Certified Children Receiving Mental Health Consultation Services Days of Enrollment and Attendance from July 2021 – December 2021.
• AUD 8501 Form 2B 2021-22 (PDF)
  California State Preschool Program Certified Children Receiving Mental Health Consultation Services Days of Enrollment and Attendance from January 2022 – June 2022.
• AUD 8501 Form 3A 2021-22 (PDF)
  California State Preschool Program Non-Certified Children Days of Enrollment from July 2021 – December 2021.
• AUD 8501 Form 3B 2021-22 (PDF)
  California State Preschool Program Non-Certified Children Days of Enrollment from January 2022 – June 2022.
• AUD 8501 Form 4A 2021-22 (PDF)
  California State Preschool Program Non-Certified Children Receiving Mental Health Consultation Services Days of Enrollment from July 2021 – December 2021.
  
• AUD 8501 Form 4B 2021-22 (PDF)
  California State Preschool Program Non-Certified Children Receiving Mental Health Consultation Services Days of Enrollment from January 2022 – June 2022.
  
• AUD 9529 2021-22 (PDF)
  Audited Fiscal Report for Child Development Support Contracts.
• AUD 9530 A 2021-22 (PDF)
  Audited Preschool Reserve Account Activity Report.

AUD Forms-Fiscal Year 2020-21

• Instructions 2020-21 (DOCX)
• Quality Review Checklist 2020-21 (PDF)
  The quality review checklist is required to be completed by the agency’s representative and submitted along with the agency’s 2020–21 audit report and is designed to reduce or eliminate the need for follow-up questions that arise.
  
• AUD 8501 2020-21 (PDF)
  Audited Attendance and Fiscal Report for California State Preschool Programs.
• AUD 8501 MHCS 2020-21 (PDF)
  Audited Attendance and Fiscal Report for California State Preschool Programs with Early Childhood Mental Health Consultation Services
• AUD 8501 MHCSSC 2020-21 (PDF)
  Audited Attendance and Fiscal Report for California State Preschool Programs with Early Childhood Mental Health Consultation Services - Santa Clara Pilot
• AUD 8501 MHCSSF 2020-21 (PDF)
  Audited Attendance and Fiscal Report for California State Preschool Programs with Early Childhood Mental Health Consultation Services - San Francisco Pilot
• AUD 8501 SC 2020-21 (PDF)
  Audited Attendance and Fiscal Report for California State Preschool Programs – Santa Clara Pilot
• AUD 8501 SF 2020-21 (PDF)
  Audited Attendance and Fiscal Report for California State Preschool Programs – San Francisco Pilot
  
• AUD 9529 2020-21 (PDF)
  Audited Fiscal Report for Child Development Support Contracts.
• AUD 9530 A 2020-21 (PDF)
  Audited Reserve Account Activity Report (a separate form is required for each type of reserve account)

Annual Audit Status Certification (AASC)

Organizations that participate in Child Care and Development, Nutrition, Adult Education, and No Child Left Behind programs administered by the California Department of Education (CDE) must annually report to the CDE the total amount of federal and state funds expended during the past fiscal year. The AASC form (DOC), while streamlining this process, does not replace the federal and state requirements to submit an annual audit report to the Federal Clearinghouse and to the CDE Audits and Investigations Division.

The AASC form must be completed according to the AASC form instructions and returned to the CDE Audits and Investigations Division by the deadline noted at the top of the form. To ensure the accuracy of reported information, the person completing the AASC form should have knowledge of all your organization’s financial contracts and programs. If the information requested on the AASC form does not apply to your organization for reasons such as cancellation, termination, or voluntary discontinuation of CDE’s programs, please sign, date, and return the form with a notation stating the reason of non-applicability.

Submit your organization’s completed and signed AASC form to:

Robert Hoyer, Staff Services Analyst
California Department of Education
Audits and Investigations Division
1430 N Street, Suite 5319
Sacramento, CA 95814

Failure to timely submit the AASC form to the CDE Audits and Investigations Division may jeopardize your continued participation in all programs administered by the CDE.

If you need assistance with the AASC form, please contact Robert Hoyer, Staff Services Analyst, at 916-445-6776.

Resources

Child Development Fiscal Services Web Site
Information on child care and development programs that includes (1) contract funding terms and conditions and (2) fiscal reporting and reimbursement procedures (the "Greenbook").

Government Auditing Standards (the "Yellowbook")
United States Government Accountability Office’s standards for use by auditors of government entities and entities that receive government awards and audit organizations performing audits under these standards.

Electronic Code of Federal Regulations
Part 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.