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2019 Financial Reporting Calendar-COE

County office oversight of districts calendar includes 2019–20 budget, interim, and 2018–19 unaudited actuals and audit calendar.

Fiscal Year Summary of Basic Filing Due Dates

* Due dates are established in law unless otherwise noted. In accordance with Government Code (GC) 6700, GC 6707, and GC 6803, if the due date falls on a Saturday, Sunday, or holiday, the reporting date shall be the following workday. Unless stated otherwise, “days” means calendar days.
** Date calculated as prescribed by law.
*** Gann filing date administratively determined by the California Department of Education (CDE).
****Education Code (EC) 42100 reporting will satisfy the EC 47604.33 requirement.
COE = County Office of Education.

DATE DUE* ITEM DESCRIPTION EDUCATION CODE
July 1 Budget COE budgets due to State Superintendent 1622(a)
July 1 Budget Charter school budget due to COE if county board of education is chartering authority 47604.33(a)(1)
September 15 Budget State Superintendent must approve or disapprove COE budget 1622(b)
September 15 Charter School Unaudited Actual Data Charter school unaudited actual data due to COE if county board of education is chartering authority 42100(b),
47604.33(a)(5)****
October 15 Gann Resolution COE adopts Gann resolution 1629
October 15 Unaudited Actual Data COE unaudited actual data, including Gann***, due to State Superintendent 1628,
GC 7906(f)
December 16** First Interim (October 31) COE first interim due to State Superintendent (also to State Controller if qualified or negative) 1240(l)(1)(A) and (B)
December 15 Charter School
First Interim (October 31)
Charter school first interim due to COE if county board of education is chartering authority 47604.33(a)(3)
December 15 Audit COE prior year audit due to State Superintendent and State Controller 41020(h)
December 15 Audit Charter school prior year audit due to chartering authority, COE, State Superintendent, and State Controller 47605(m),
41020(h)
March 15 Charter School Second Interim (January 31) Charter school second interim due to COE if county board of education is chartering authority 47604.33(a)(4)
March 16** Second Interim (January 31) COE second interim due to State Superintendent (also to State Controller if qualified or negative) 1240(I)(1)(A) and (B)
June 1 6/30 Projection June 30 projection for the period ending April 30 due to State Superintendent and State Controller if the county office had a qualified or negative second interim 1240.2

The 2019–20 Budget Adoption Cycle

* Due dates are established in law unless otherwise noted. In accordance with Government Code (GC) 6700, GC 6707, and GC 6803, if the due date falls on a Saturday, Sunday, or holiday, the reporting date shall be the following workday. Unless stated otherwise, “days” means calendar days.
** Date calculated as prescribed by law.
*** Gann filing date administratively determined by the California Department of Education (CDE).
****Education Code (EC) 42100 reporting will satisfy the EC 47604.33 requirement.
COE = County Office of Education

ON OR BEFORE* ACTION TAKEN SUMMARY AND CODE REFERENCE
N/A If the county board serves as a district’s governing board Any school district for which the county board of education serves as the governing board is not subject to EC 42127 subdivisions (c) to (h), inclusive, but is governed instead by the budget procedures set forth in EC 1622.
[EC 42127(i)]
July 1

County board holds a public hearing/adopts county budget

The county board of education shall hold a public hearing on the proposed county budget no earlier than three days after the budget is available for public inspection. The agenda for that hearing shall be posted at least 72 hours prior to the hearing and shall include the location of where the budget will be available for inspection.
[EC 1620]

On or before July 1, the county board shall adopt an annual county budget and shall file that budget (utilizing the forms prescribed by the State Superintendent) with the State Superintendent, the county board of supervisors, and the county auditor. The budget and supporting data shall be maintained and made available for public review. The county board shall not adopt a budget before the county board adopts a local control and accountability plan or approves an update to an existing local control and accountability plan if an existing local control and accountability plan or update to a local control and accountability plan is not effective during the budget year. The county board shall not adopt a budget that does not include the expenditures identified in the local control and accountability plan and any annual update to the local control and accountability plan that will be effective in the subsequent fiscal year.
[EC1622(a), EC 1621(a)]
July 1 Charter school budget for county board approved charter schools Charter school shall submit a preliminary budget to the county superintendent of schools if the county board of education is the chartering authority.
[EC 47604.33(a)(1)]
45 days after the Governor signs the annual Budget Act County makes any budget revisions public Not later than 45 days after the Governor signs the annual Budget Act, the COE shall make available for public review any revisions in revenues and expenditures that it has made to its budget to reflect the funding made available by that Budget Act.
[EC 1622(e)]
September 15 State Superintendent approves or disapproves county budget The State Superintendent shall approve or disapprove the county budget. If the budget is disapproved, the State Superintendent transmits to the COE, in writing, recommendations, and the reasons for those recommendations.
[EC 1622(b)]
October 8 County reviews State Superintendent recommendations If the county budget is disapproved by the State Superintendent, the county superintendent of schools and the county board of education shall review the recommendations of the State Superintendent at a regularly scheduled meeting of the county board of education and respond to those recommendations, including any revisions to the adopted budget and other proposed actions to be taken, if any.
[EC 1622(c)]
October 15 County adopts appropriations limit resolution (Gann) The county board of education shall adopt a resolution to identify the estimated appropriations limit for the COE for the current fiscal year and the actual appropriations limit for the COE for the preceding fiscal year. That resolution shall be adopted at a regular or special meeting of the board. The documentation used in the identification of the appropriations limits shall be made available to the public on the date of the meeting.
[EC 1629, GC 7906(f)]
October 15*** County submits district and county Gann information to the CDE Districts will have transmitted appropriations limit (Gann) data to the county superintendent of schools. COE will coordinate the district and county information and send it to the CDE (via the unaudited actual software data submission).
[GC 7906(f)]
November 8

State Superintendent examines and approves or disapproves revised county budget

The State Superintendent shall examine and approve or disapprove the revised COE budget. If the revised county budget is disapproved, the State Superintendent shall call for the formation of a budget review committee pursuant to EC 1623.
[EC 1622(d)(1)]
November 8 State Superintendent calls for budget review committee if county budget is disapproved Upon disapproval of a county budget, the State Superintendent shall call for the formation of a budget review committee. The budget review committee shall be composed of three persons and shall be selected by the county superintendent of schools and the county board of education from a list of no fewer than five candidates provided by the State Superintendent.
[EC 1622(d)(1), 1623(a)]
November 8 County superintendent and governing board select budget review committee No later than five working days after receipt of the candidate list from the State Superintendent, the county superintendent of schools and the county board of education shall select the budget review committee.
[EC 1623(b)]
November 8 If necessary, State Superintendent selects budget review committee If the county superintendent of schools and the county board of education fail to select a committee within the five working days, the State Superintendent instead shall select and convene the budget review committee no later than ten working days after the receipt by the county superintendent of schools and the county board of education of the candidate list.
[EC 1623(b)]
November 30 Budget review committee reports recommendations

The budget review committee shall review the proposed budget of the COE and the underlying fiscal policies of that COE, and shall transmit to the State Superintendent, the county superintendent of schools, and the county board of education either of the following:

  1. A recommendation to approve the county budget, or
  2. A report disapproving the budget with recommendations for revisions that will enable the county to meet its current year and multiyear financial commitments.

The budget review committee may request from the State Superintendent an extension of not more than 15 working days.
[EC 1623(c) and (d)]

Five working days after review committee disapproves budget COE responds to disapproved budget If the budget review committee disapproves the COE budget, within five working days following receipt of the committee's report, the county superintendent of schools and the county board of education may submit a response to the State Superintendent, including any revisions to the adopted budget and any proposed action to be taken as a result of the recommendations of the budget review committee.
[EC 1624(a)]
December 31 State Superintendent approves county budget or works with county to develop and adopt an acceptable budget Based upon the recommendations of the budget review committee, and any responses provided by the county superintendent of schools and the county board of education, the State Superintendent shall either approve or disapprove the budget. If the budget is disapproved, the State Superintendent may take various steps, including, on or before December 31, in consultation with the county superintendent of schools and the county board of education, developing and adopting a fiscal plan and budget that will allow the county to meet both its budget year and multiyear financial commitments.
[EC 1624(b)]
N/A State Superintendent does not apportion money if county board neglects or refuses to make a budget If any county board of education neglects or refuses to make a budget, the State Superintendent shall not make any apportionment of state or federal money for that particular COE for the current fiscal year. The State Superintendent shall notify the appropriate county official that any warrants issued by the COE shall not be approved.
[EC 42120]

2019–20 Interim Reports

* Due dates are established in law unless otherwise noted. In accordance with Government Code (GC) 6700, GC 6707, and GC 6803, if the due date falls on a Saturday, Sunday, or holiday, the reporting date shall be the following workday. Unless stated otherwise, “days” means calendar days.
** Date calculated as prescribed by law.
*** Gann filing date administratively determined by the California Department of Education (CDE).
****Education Code (EC) 42100 reporting will satisfy the EC 47604.33 requirement.
COE = County Office of Education

ON OR BEFORE* ACTION TAKEN SUMMARY AND CODE REFERENCE
N/A If the county board serves as a district’s governing board Any school district for which the county board of education serves as the governing board is not subject to EC 42131 subdivisions (a) to (f), inclusive, but is governed instead by the interim reporting procedures set forth in subdivision (l) of EC 1240.
[EC 42131(f)]
N/A Reporting periods The county superintendent of schools shall submit two interim reports to the county board of education covering the county's financial and budgetary status for the periods ending October 31 and January 31. All reports shall be in a format or on forms prescribed by the State Superintendent.
[EC 1240(l)(1) and (2)]

December 16** -
First Interim


March 16** -
Second Interim
COE approves and submits interim report and certification

No later than 45 days after the close of each reporting period, the county superintendent shall:

  • Approve the interim report and certify in writing whether or not the COE is able to meet its financial obligations for the remainder of the fiscal year and, based on current projections, for two subsequent fiscal years. The certification shall be classified as positive (will meet financial obligations for the current fiscal year and subsequent two fiscal years), qualified (may not meet financial obligations for the current fiscal year or two subsequent fiscal years), or negative (will be unable to meet financial obligations for the remainder of the fiscal year or for the subsequent fiscal year).
  • Submit the certification and interim report to the county board of education for review.
  • File copies of a positive certification and interim report with the State Superintendent.
  • File copies of a qualified or negative certification, and the interim report containing that certification, with the State Superintendent, the State Controller, and the county board of education.
[EC 1240(l)(1)(A) and (B)]

December 15 -
First Interim


March 15 -
Second Interim
Charter school interim financial report and submittal for county board approved charter schools

Each charter school shall annually prepare and submit interim reports to the county superintendent if the county board of education is the chartering authority.

  • The first interim report shall reflect changes to the budget through October 31.
  • The second interim financial report shall reflect changes to the budget through January 31.
[EC 47604.33(a)(3) and (4)]
After the State Superintendent reviews the county interims State Superintendent review of county qualified or negative certifications The State Superintendent shall review the county interim certification and attached reports. If the certification is qualified or negative, the State Superintendent shall take actions, as necessary, to ensure that the county office meets its financial obligations.
[EC 1240.1, EC 1630]
June 1 June 30 projection (for county qualified or negative second interim) A county superintendent of schools who files a qualified or negative certification for the second interim report and a COE that is classified as qualified or negative by the State Superintendent, shall provide to the State Superintendent and the State Controller, no later than June 1, a financial statement for the period ending April 30, that projects the fund and cash balances of the COE through June 30.
[EC 1240.2]
N/A State Superintendent does not apportion money if county board neglects to file interim reports If any county board of education neglects to file interim reports, the State Superintendent shall not make any apportionment of state or federal money for that particular COE for the current fiscal year. The State Superintendent shall notify the appropriate county official that any warrants issued by the COE shall not be approved.
[EC 42120]

2018–19 Prior Year Reports

* Due dates are established in law unless otherwise noted. In accordance with Government Code (GC) 6700, GC 6707, and GC 6803, if the due date falls on a Saturday, Sunday, or holiday, the reporting date shall be the following workday. Unless stated otherwise, “days” means calendar days.
** Date calculated as prescribed by law.
*** Gann filing date administratively determined by the California Department of Education (CDE).
****Education Code (EC) 42100 reporting will satisfy the EC 47604.33 requirement.
COE = County Office of Education

ON OR BEFORE* ACTION TAKEN SUMMARY AND CODE REFERENCE
May 1 (2019) Provide for annual audit The county superintendent of schools shall provide for an audit of all funds under his or her jurisdiction and control. The county school service fund shall be audited annually by a public accountant or certified public accountant selected by the county superintendent of schools.
[EC 41020(b), EC 1627]
September 15 (2019) Charter school prior year statements (unaudited actuals) for county board approved charter schools

Each charter school shall approve, in a format prescribed by the State Superintendent, an annual statement of all receipts and expenditures of the charter school for the preceding fiscal year and shall file the statement with the entity that approved the charter school.
[EC 42100(b)]****

Each charter school shall prepare and submit a final unaudited report for the full prior year to its chartering authority and to the county superintendent of schools (or only to the county superintendent of schools if the county board of education is the chartering authority).
[EC 47604.33(a)(5)]****
October 15 (2019) File prior year statements (unaudited actuals) with State Superintendent The county superintendent of schools shall prepare and file with the State Superintendent a statement of all receipts and expenditures of the COE for the preceding fiscal year with the State Superintendent. The statement shall be in a format or on forms prescribed by the State Superintendent.
[EC 1628]
December 15 (2019) File audit report for prior year An audit report of the COE for the preceding fiscal year shall be filed with the county superintendent of schools, the CDE and the State Controller.
[EC 41020(h)]
December 15 (2019) Charter school prior year audit for county board approved charter schools An audit report for each charter school for the preceding fiscal year shall be filed with its chartering authority, the COE, the State Controller, and the CDE. This subdivision does not apply if the audit of the charter school is encompassed in the audit of the chartering entity pursuant to EC Section 41020.
[EC 47605(m), 41020(h)]
Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Wednesday, April 24, 2019
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