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2021 Financial Reporting Calendar - Summary

Summary Calendar includes 2021–22 budget, interim, and 2020–21 unaudited actuals and audit calendar.

* 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 in 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; LEA = Local Educational Agency.

DATE DUE* ITEM DESCRIPTION EDUCATION CODE
July 1 Budget COE budget due to State Superintendent 1622(a)
July 1 Budget District budget due to COE 42127(a)(2)
July 1 Budget Charter school budget due to chartering authority and COE 47604.33(a)(1)
September 15 Unaudited Actual Data, including Gann, due to COE District unaudited actual data, including Gann***, due to COE 42100(a),
GC 7906(f)
September 15 Unaudited Actual Data, including Gann, due to COE Charter school unaudited actual data due to chartering authority and COE 47604.33(a)(5)****,
42100(b)
September 15 Gann Resolution District adopts Gann resolution 42132
October 15 Gann Resolution COE adopts Gann resolution 1629
October 15 Unaudited Actual Data, including Gann, due to State Superintendent COE unaudited actual data, including Gann***, due to State Superintendent 1628
October 15 Unaudited Actual Data, including Gann, due to State Superintendent After reviewing for accuracy, COE transmits district and charter school unaudited actual data, including Gann***, to State Superintendent 42100(a)
GC 7906(f)
October 22 Tentative Disapproved District Budgets COE must notify State Superintendent of district budgets which may be disapproved 42127(e)
November 8 Disapproved District Budgets COE notifies State Superintendent of district budgets that have been disapproved or budget review committees waived 42127(g)
December 15** First Interim Report (for period ending October 31) COE first interim report due to State Superintendent 1240(l)(1)(A) and (B)
December 15** First Interim Report (for period ending October 31) District first interim report due to COE (also to State Superintendent and State Controller if qualified or negative) 42131(a)(1) and (2)
December 15 Charter School
First Interim Report (for period ending October 31)
Charter school first interim report due to chartering authority and COE 47604.33(a)(3)
January 10 Unadopted Budgets Report The State Superintendent must report to the Legislature and the Department of Finance regarding districts that, by December 31, do not have adopted budgets 42127(f)(1),
42127.1(a)
January 14** First Interim Status Report COE must notify State Superintendent and State Controller of district first interim certifications 42131(c)
January 14** District Qualified/ Negative Interims COE must report to State Superintendent and State Controller on district qualified or negative first interims 42131(a)(2)
January 31 Audit COE prior year audit due to State Superintendent and State Controller
District prior year audit due to COE, State Superintendent, and State Controller
41020(h)
January 31 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 Report (for period ending January 31) Charter school second interim report due to chartering authority and COE 47604.33(a)(4)
March 17** Second Interim Report (for period ending January 31) COE second interim report due to State Superintendent 1240(l)(1)(A) and (B)
March 17** Second Interim Report (for period ending January 31) District second interim report due to COE (also to State Superintendent and State Controller if qualified or negative) 42131(a)(1) and (2)
April 18** Second Interim Status Report COE must notify State Superintendent and State Controller of district second interim certifications 42131(c)
April 18** District Qualified/Negative Interims COE must report to State Superintendent and State Controller on district qualified or negative second interims 42131(a)(2)
June 1 Third Interim Report Due to COE, State Superintendent, and State Controller if district or county office is certified as qualified or negative at 2nd interim: a financial statement that covers the financial and budgetary status of the district or county office for the period ending April 30 and projects fund and cash balances as of June 30 1240.2, 42131(e)
June 15 Audit Status Report COE must certify to State Superintendent and State Controller that LEA prior year audits were reviewed and must identify attendance-related exceptions or exceptions involving state funds 41020(k)
Questions:   Fiscal Oversight & Support | sacsinfo@cde.ca.gov
Last Reviewed: Friday, October 15, 2021
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