December 5, 2023

Dear California State Preschool Program Executive Directors and Program Directors:

2023–24 California State Preschool Contract Changes

The purpose of this letter is to inform California State Preschool Program (CSPP) contractors of changes to contracts and reporting procedures beginning July 1, 2023. Please share this letter with your agency staff.

Budget Act Amendments

The Early Education and Nutrition Fiscal Services (EENFS) Unit will process CSPP contract amendments as a result of the enacted 2023 Budget Act. These amendments will be processed in December 2023 and may include the funding to support the following:

• Family Fee waivers between July 1, 2023 and September 30, 2023
• Family Fee changes effective October 1, 2023
• Changes to the part-time/full-time definition effective March 1, 2024

Not all contractors will receive an allocation for each of these purposes. More information related to the allocation methodology can be found within the applicable sections of this letter.

As a reminder, Budget Act amendments to CSPP contracts will be processed as Allocation Letters. While Allocation Letter amendments look similar to a contract amendment, they do not require a signature from the contractor. A copy of the executed amendment, including a contract face sheet detailing fiscal changes, will continue to be provided by the California Department of Education (CDE) Contracts Office.

Fiscal Year 2023–24 Family Fees, Reporting, and Allocations

Family Fee Waivers between July 1, 2023 and September 30, 2023

Assembly Bill (AB) 110 waived family fees for all families enrolled in a CSPP from July 1, 2023 through September 30, 2023. Although family fees are waived for the first quarter of Fiscal Year (FY) 2023–24, contractors are still required to assess the appropriate family fee.

Family Fees between October 1, 2023 and June 30, 2024

After September 30, 2023, family fees are no longer waived. AB 116 requires that no family fees be charged or assessed for families whose adjusted monthly family income falls below 75 percent of the State Median Income (SMI), and further caps family fees at 1 percent of a family’s monthly income for all other families. As a result, the FY 2023–24 family fee schedule has been revised accordingly and can be found at https://www.cde.ca.gov/sp/cd/ci/documents/fy2324famfeeschedule.xlsx.

Family Fee Reporting Requirements

Reporting Waived Family Fees between July 1, 2023 and September 30, 2023

Contractors must report the amount of family fees that were assessed, but waived between July 1, 2023 and September 30, 2023, on the line Waived Family Fees for Certified Children (July – September).

Reporting Family Fees between October 1, 2023 and June 30, 2024

Contractors must report the amount of family fees assessed between October 1, 2023 and June 30, 2024 on the line Family Fees for Certified Children (October – June). Contractors should note that Management Bulletin (MB) 23-07 contained a directive to report family fees between October and June on the Collected Family Fees for Certified Children (October – June). The line has been updated in the California Preschool Accounting Reporting Information System (CPARIS) to remove the word collected.

Contractors are reminded that family fees reported on the Family Fees for Certified Children (October – June) line must be based on the amount of fees the contractor expects to collect in the report month, regardless of when the revenue is received.

Family Fee Allocations

In years that family fees are not waived, family fees are in lieu of contract payments, which reduces the amount of contract funds that the CDE will reimburse. Since AB 110 provides additional funding authority to cover the cost of family fees waivers between July 1, 2023 and September 30, 2023, contractors will receive an allocation for family fees waived during this time period. EENFS utilized family fee waiver data submitted as of October 31, 2023, in the FY 2023–24 first quarter Enrollment, Attendance, and Fiscal Reports as a basis for this allocation.

Additionally, AB 102 allocated funding to support lost revenue due to the family fee changes effective October 1, 2023. Allocations were based on estimating the lost revenue due to family fee changes using family income as reported in the Child Development Management Information System (CDMIS) October 2022 enrollment data.​

Allocations for family fee waivers and family fee changes effective October 1, 2023 will be included as part of Budget Act amendments.

Further information on FY 2023–24 family fee requirements can be found in MB 23-07: Assessment and Reporting of Family Fees for FY 2023–24, which can be found on CDE’s website at https://www.cde.ca.gov/sp/cd/ci/mb2307.asp.

Changes to the Part-time/Full-time Definition

Beginning January 1, 2022, a child was considered full-time when their certified schedule totaled 30 hours or more per week, while part-time was defined as having a certified schedule of less than 30 hours total per week.

Effective March 1, 2024, Section 1 of SB 140 amended Education Code (EC) Section 8205, changing the definition of part-time and full-time designations. Specifically, EC Section 8205 (af)(1) defines part-time as preschool services certified for a child for fewer than 25 hours per week and EC Section 8205(af)(2) defines full-time as preschool services certified for a child for 25 or more hours per week.

Reporting Requirements

There is no change to the Enrollment, Attendance, and Fiscal Reports as a result of this change to the part-time and full-time definition. However, beginning March 1, 2024, contractors will report all children with a certified schedule of less than 25 hours total per week as part-time and all children with a certified schedule of 25 hours or more per week as full-time.

Example of How to Report a Child’s Days of Enrollment Whose Certified Schedule is Between 25 and 30 Hours Per Week

A child is certified to receive services Monday, Tuesday, Wednesday, and Friday for 5 hours per day, and on Thursday for 8 hours, totaling 28 hours per week. Between July 1, 2023, and February 29, 2024, the child’s days of enrollment would have been reported on the part-time rate category, as the total number of hours was below the full-time threshold of 30 hours per week. Beginning March 1, 2024, the contractor would report this child’s days of enrollment on the full-time rate category, as the total number of hours exceeds the new full-time threshold of 25 hours per week.

Allocations to Support the Change in the Part-time/Full-time Definition

The Budget Act of 2023 provided funding to support the change in the part-time/full-time designation definition. Allocations will be provided to contractors who operate full-day programs and have reported part-time child days of enrollment (cdes) in the September 2023 Enrollment, Attendance, and Fiscal report, or most recent certified report, if a September report was not certified. This allocation will be provided as part of the Budget Act amendment contractors will receive in Fall 2023.  

Fiscal Year 2023–24 Reimbursement Rates

AB 116, Section 5 amended EC Section 8242 to specify that the annual cost-of-living adjustment for preschool programs for the 2023–24 and 2024–25 fiscal years required by EC Section 8242(b) and (c) shall be zero. As a result, there will be no allocation to increase the CSPP contract reimbursement rates in FY 2023–24.

The FY 2023–24 county reimbursement rates can be found at https://www.cde.ca.gov/fg/aa/cd/documents/csppcontractrates.xlsx.

Transitional Subsidy Payments and Cost of Care Plus Rate Allocations

Senate Bill (SB) 140 (Chapter 193, Statutes of 2023) provides funding to the CDE to issue two allocations to CSPP contractors:

• One-time transitional subsidy payment to Family Childcare Home Education Network (FCCHEN) providers and CSPP centers.
• Monthly Per-Child Cost of Care Plus Rate to FCCHEN providers and CSPP centers through June 30, 2025.  

One-time transitional subsidy payments and the per-child cost of care plus rate allocations will be issued as separate allocations, outside of the CSPP contract. At this time, one-time transitional subsidy payments and cost of care plus rate allocations will not be viewable in CPARIS. Instead, contractors will receive an email from their EENFS Fiscal Analyst that includes payment details and requirements for these allocations.

A forthcoming MB is expected to be released by the Early Education Division (EED) with more information about these allocations.

One-Time Transitional Subsidy Payments for Family Childcare Home Education Network Providers

Pursuant to Section 10(f), the CDE allocated funding in October 2023 to CSPP contractors for distribution to family childcare providers participating in a CSPP FCCHEN.

Transitional subsidy payment allocations were based on family childcare providers who were reimbursed for subsidized preschool in the month of April 2023 using data from the Subsidized Provider Report. Transitional subsidy payments were determined as follows:

• Two thousand five hundred dollars ($2,500) per each family childcare provider licensed to operate a small family daycare home.
• Three thousand ($3,000) per each family childcare provider licensed to operate a large family day care home.
• A five percent allocation to CSPP contractors to cover the administrative costs associated with distributing these payments to providers.

Pursuant to Section 10(c) of SB 140, these payments are due to family childcare providers no later than November 30, 2023.

One-Time Transitional Subsidy Payments for Centers

Pursuant to Section 11(c), the CDE will be allocating funding to centers that provided subsidized preschool program services in April 2023. Based on data from CDMIS, transitional subsidy payments for centers will be determined as follows:

• Three thousand ($3,000) per site who provided subsidized preschool program services in April 2023.
• A five percent allocation to CSPP contractors to cover the administrative costs associated with distributing these payments to subcontractors (if applicable).

The one-time transitional subsidy payments for centers are forthcoming and CSPP contractors will receive their one-time transitional subsidy payment in FY 2023–24.

Use of Funds and Expenditure Deadlines for Transitional Subsidy Payments

Contractors who provide preschool services through a FCCHEN or through a subcontractor are required to distribute transitional subsidy payments to family childcare providers and subcontractors. CSPP contractors who are required to distribute the transitional subsidy payment to providers and subcontractors must not reduce the payment to provider. As such, the payment to the provider should be either $2,500 or $3,000 (dependent upon the license size) while payments to subcontractors shall be $3,000. Contractors who receive an additional allocation for administrative costs may retain the amount provided for this purpose. Funds associated with the administrative allocation or transitional subsidy payments to direct service programs may be used for any allowable expense that would be reimbursable under a contractor’s CSPP contract.

Section 10(c)(1) of SB 140 stipulates that transitional payments are due to family childcare providers no later than November 30, 2023. For contractors who provide services through subcontractors, funds must be distributed to subcontractors promptly. The CDE recommends these payments be made to centers who are subcontractors no later than 21 calendar days following receipt of funds.

Beyond the distribution time frame, there is no deadline to expend transitional payments that are retained by the contractor. While there is no deadline to expend the funding from the traditional subsidy payments, the CDE highly encourages contractors, subcontractors, and family childcare providers to use these funds immediately to support CSPP program expenses and support immediate program needs, including addressing workforce challenges; serving children with disabilities, dual language learners, and children with behaviors that challenge adults; and upcoming Classroom Assessment Scoring System (CLASS) implementation.

Cost of Care Plus Rate

SB 140 also authorized the CDE to provide family childcare providers and centers with the monthly cost of care plus rate beginning January 1, 2024 through June 30, 2025. Pursuant to Sections 10(b) and 11(b), allocations will be based on a per-child rate amount dependent upon the region in which the family children provider or center is located and include a ten percent administrative fee to state preschool programs for distributing payments to providers or subcontractors. The regions and per-child amounts are defined in SB 140 as follows:

The CDE will issue cost of care plus rates as quarterly advances to CSPP contractors. Payment advances will be reconciled using CDD-801A enrollment data submitted by contractors via the CDMIS.

Use of Funds and Expenditure Deadline for Cost of Care Plus Rate Allocations

CSPP contractors who provide preschool services through a FCCHEN or through a subcontractor are required to distribute cost of care plus rate allocations to family childcare providers and subcontractors. CSPP contractors who are required to distribute the per-child cost of care plus rates to providers and subcontractors must not reduce the payment to provider. As such, the payment to the provider or subcontractor should be based on the per-child amounts identified in the table above. Contractors who receive an additional allocation for administrative costs may retain the amount provided for this purpose. Funds associated with the administrative allocation or cost of care plus rate to direct service programs may be used for any allowable expense that would be reimbursable under a contractor’s CSPP contract.

SB 140 added EC Section 8223.5, which includes a provision requiring that family childcare providers be paid within 21 calendar days of the provider’s submission of daily sign-in and sign-out sheets, as referenced in California Code of Regulations, Title 5 (5 CCR) Section 17812, Therefore, contractors who provide preschool services through a FCCHEN must follow the 21-calendar day distribution time frame, pursuant to EC Section 8223.5. CSPP contractors who provide services through subcontractors must distribute the per-child cost of care plus rate payments to subcontractors each month promptly following the last day of the month in which services are rendered. The CDE recommends these payments be made to centers who are subcontractors no later than 21 calendar days following the last day of the month in which services are rendered.

Beyond the distribution time frames, there is no deadline to expend cost of care plus rate allocations that are retained by the contractor. The CDE highly encourages contractors, subcontractors, and family childcare providers to use these funds immediately to support CSPP program expenses and support immediate program needs, including addressing workforce challenges (including compensation); serving children with disabilities, dual language learners, and children with behaviors that are challenging to adults; and upcoming CLASS implementation.

Change to the California State Preschool Program Apportionment Schedule

Since February 2021, contractors have been receiving apportionments from the CDE representing an advance of two months. For example, the apportionment payment received at the end of January provided an advance to contractors for February and March services. The CSPP apportionment schedule has been revised for FY 2023–24. Contractors will receive an apportionment payment equal to one month beginning with the April apportionment.

The table below shows the updated apportionment schedule for FY 2023–24. The apportionment percentage will be applied to the amount a contract is projected to earn (the lesser of the maximum reimbursable amount (MRA) or net reimbursable program costs, explained in further detail in the Fiscal Year 2023–24 California State Preschool Program Hold Harmless for Enrollment and Attendance section below).

As a reminder, Prekindergarten and Family Literacy Support (CPKS) contracts are advanced 25% of the MRA at the beginning of the fiscal year; subsequent apportionment payments are based on reported costs identified on certified Support Contract Expenses reports submitted in CPARIS.

Fiscal Year 2023–24 California State Preschool Program Hold Harmless for Enrollment and Attendance

Section 3 of SB 140 specifies that for FYs 2023–24 and 2024–25, if a program is open and operating in accordance with their approved program calendar and remains open and offering services through the program year, the CSPP contract reimbursement amount shall be based on the lesser of either of the following:

• One hundred percent of the contract MRA.
• Net reimbursable program costs.

A forthcoming MB will be released by the EED related to the FY 2023–24 reimbursement and requirements for CSPP contractors. 

Reimbursement Calculation

The chart below illustrates an example of the difference between the reimbursement calculation prior to FY 2020–21, pursuant to 5 CCR Section 17812 and reimbursement through FY 2024–25.

Example: Contract Reimbursement Calculation Comparison

Prior to FY 2020–21

FY 2020–21 through 2024–25

In this example, in FY 2023–24, the contractor will be reimbursed $745,000 to cover the cost of operating the program. Contractors should assess total expected program costs in FY 2023–24 as compared to the MRA and adjust expenditures as needed.

Contractors must be aware that contract reimbursement per SB 140 ends June 30, 2025, and should therefore not enter into any ongoing agreements that would cause them to over-expend the FY 2025–26 contract. In addition, contractors must adhere to all relevant pre-approval purchase requirements set forth in the Contract Terms and Conditions (CT&C).

Reimbursement Criteria

CSPP contractors who are open and operating in accordance with their approved program calendar and remain open and offering services through the program year will be eligible for reimbursement under the hold harmless provision. When a program does not operate in accordance with the approved program calendar, CSPP contractors must submit a revised FY 2023–24 program calendar and a program narrative change to their assigned EED, Program Quality Implementation (PQI) office Regional Consultant. The CDE will use this information to determine whether the contractor’s revised program calendar continues to meet the hold harmless criteria.

There may be instances where a contract is amended to prorate the contract’s MRA based on the number of days the contractor meets the criteria for reimbursement (e.g. a closure for multiple months). The example below illustrates how a prorated MRA will be calculated. 

Example: Calculating a Prorated MRA

• FY 2023–24 Original Contract MRA: $750,000
• FY 2023–24 Minimum Days of Operation (MDO): 246
• Days closed: 126
• Revised days of operation: 120
• Percentage of days eligible to be funded (Revised days of operation / MDO): 48.78%
• Revised MRA (Original MRA x Percentage of days eligible to be funded): $365,850

In this example, the CSPP contractor had an original MRA of $750,000. However, the contractor was closed and not providing service to children and families for 126 days. Therefore, the FY 2023–24 MRA will be revised, and reimbursement will be capped at the revised MRA of $365,850.

CSPP contractors must reimburse their subcontractors in the same manner, without regard to enrollment or attendance, so long as the subcontractor meets the requirements set forth above.

Reporting Days of Operation

Contractors will report the days of operation on the Enrollment, Attendance, and Fiscal Report in CPARIS that the program was physically open and providing in-person services for children and families.

Serving Children with Exceptional Needs in the California State Preschool Program

EC Section 8205(ae) defines funded enrollment as the number of subsidized children funded to be enrolled, based on the MRA, contract rate, inclusive of any adjustment factors, and approved program calendar, by a CSPP contractor. Pursuant to EC Section 8208(c)(1), in FY 2023–24, CSPP contractors are required to set aside five percent of funded enrollment for children with exceptional needs as defined in EC Section 8205. The set aside amount will increase to 7.5 percent in FY 2025–26 and to 10 percent in FY 2026–27.

EENFS has developed an exceptional needs funded enrollment calculator which contractors can use as a tool to determine the number of children funded to serve by service county, as well as the number of children required to meet the set aside to serve children with exceptional needs and children with severe disabilities. The funded enrollment calculator can be found at https://www.cde.ca.gov/fg/aa/cd/documents/fundedenrollmentcalculator.xlsx. Additionally, a video walkthrough of how to use the funded enrollment calculator can be found on YouTube at https://www.youtube.com/watch?v=c1i0d4RIe8Q.

Reimbursement for the Required Set Aside

To ensure funding is available to enroll children with exceptional needs within the required set aside, contractors will be fully funded for the percentage of funded enrollment set aside amounts, pursuant to EC Section 8208(c)(2)(B). The CDE will advance funding set aside for children with exceptional needs based on the normal apportionment schedule, regardless of whether the contractor is fully earning their set aside amount.

The CDE will determine the extent to which contractors are earning their set aside amount based on the cdes reported within the exceptional needs and severely disabled adjustment factor categories. Contractors who are not fully earning the amount set aside to serve children with exceptional needs will receive a service-level exemption credit, which allows the contractor to be reimbursed for identified expenses without meeting the service requirement.

The EENFS contract earnings calculations, found in CPARIS in the Certified Reports section, include the required set aside amount, the earnings associated with the set aside amount, and the service-level exemption credit, if applicable. Contractors will be able to use this information to track their earnings related to the set aside amount.

Reporting Unearned FY 2022–23 Service-Level Exemption Credit

Pursuant to EC Section 8208(c)(2)(B), contractors were fully funded in FY 2022–23 for the percentage of funded enrollment set aside amounts to ensure funding was available to enroll children with exceptional needs. Contractors that did not fully earn the FY 2022–23 set aside through providing services to exceptional needs and severely disabled children received a service-level exemption credit in FY 2022–23. The CDE will not be invoicing the portion of the credit that remained unspent in FY 2022–23. Instead, these funds will be considered deferred revenue and contractors may use that funding to cover FY 2023–24 expenses. The deferred revenue related to the unspent FY 2022–23 set aside must be reported as restricted revenue on the Restricted Income: Other line in the FY 2023–24 Enrollment, Attendance, and Fiscal Report in CPARIS. As a reminder, revenue should only be reported when its corresponding expenses are also reported.

California Preschool Accounting Reporting Information System Updates

Name Change and Access for Child Development Contractors

As of July 1, 2023, the Child Development Provider Accounting Reporting Information System has undergone a name change. While the acronym remains the same, the system is now known as the California Preschool Accounting Reporting Information System (CPARIS).

As of November 1, 2023, CPARIS will no longer support child development program reporting for contracts administered by the California Department of Social Services (CDSS). As such, for agencies who do not hold a CSPP contract, CPARIS user access was disabled effective November 1, 2023.

Reporting for CSPP and CPKS contracts will continue to be completed in CPARIS.

CPKS Contract Earnings Calculations

New to FY 2023–24, CPKS contract earnings calculations are now available. Contractors will be able to view the CPKS earnings calculations once approved by the EENFS fiscal analyst. As with CSPP earnings calculations, CPKS earnings calculations will be viewable in the Reporting tab, Certified Reports listing.

Removal of Mental Health Consultative Services (MHCS) Days of Operation

The Days of Operation MHCS line in the FY 2023–24 CSPP Enrollment, Attendance, and Fiscal Reports has been removed and CSPP contractors will no longer be required to identify the days of operation associated with MHCS services. CSPP contractors will report days in which any preschool service is provided to one or more certified children on the Days of Operation line.

New Section: Preschool Reserve

Contractors will now find a new tab, the Preschool Reserve tab, in CPARIS. In the Preschool Reserve tab, contractors can find requests to open or close Preschool Reserve Accounts (previously located in the Agreements tab), and a new Preschool Reserve Account Reports section, where contractors can find certified Preschool Reserve Account Activity Reports, as well as Preschool Reserve Account Status Reports. The Status Reports will appear upon approval by the EENFS fiscal analyst.

CPARIS Resources

CPARIS can be accessed through https://cparis.cde.ca.gov/cparis/logon.aspx.

Monthly or quarterly CSPP Enrollment, Attendance, and Fiscal Reports and CPKS Support Contract Expenses Reports must be submitted through CPARIS. Contractors may refer to the CPARIS User Manual provided at the following link https://www.cde.ca.gov/fg/aa/cd/documents/cparisusermanual23.docx for further information and instructions on online reporting, including instructions related to adding new users to the system, viewing payment data, and submitting report data.

Additionally, contractors may reference the CPARIS Frequently Asked Questions (FAQs) regarding logging in, passwords, adding new users, user roles, and reporting. The FAQs can be found at https://www.cde.ca.gov/fg/aa/cd/cparisfaqs.asp as well as on the home page of the CPARIS. If additional assistance is needed, contractors may email CPARIS Support at cparissupport@cde.ca.gov.

California State Preschool Program/General Childcare and Development Transfer Requests

During the year, a contractor may find that projected services or funding needs have changed, requiring a transfer of funds between their CSPP and General Childcare and Development (CCTR) contracts. EC Section 8216 requires that the CDE arrange intra-agency adjustments between CSPP and CCTR contracts for the same agency and funding allocation in an effort to promote the full utilization of childcare and development funds. Although administration of CCTR programs has shifted to CDSS, contractors will still have the ability to transfer between their CCTR and CSPP contracts. Transfers between contracts can only be requested for the current fiscal year.

There are two periods for non-LEA contractors to submit transfer requests: (1) January 1, 2024 to January 15, 2024 and (2) April 1, 2024 to April 15, 2024. Transfer requests for CSPP will be available during the transfer periods and must be submitted in CPARIS. For information on how to submit the corresponding CCTR transfer request, please contact the assigned CDSS fiscal analyst.

As a reminder, Local Educational Agency (LEA) and Community College District (CCD) CSPP contracts are funded entirely by Proposition 98 funding. This change in the appropriation for CSPP funding began in FY 2015–16 and remains in effect. LEAs and CCDs therefore cannot transfer funds between CSPP and CCTR contracts.

If a significant portion of the contract’s MRA is being requested to transfer, the EED may require a Program Narrative Change form. The Program Narrative Change form should describe any changes to the number of sites operated by the contractor, any changes to the age group of children served by the contractor, and/or any significant changes in the provision of full-day versus part-day CSPP services. For further information or instructions on completing this form, please contact your assigned EED, PQI office Regional Consultant.

For further information or instructions on completing the request, please contact your assigned EENFS fiscal analyst.

Reporting Requirements and Reminders

Enrollment, attendance, and fiscal data provided to EENFS must adhere to all applicable laws, regulations, and the contract terms and conditions. It is recommended that CSPP contractors review written policies and procedures related to enrollment, attendance, income, and expenditure reporting no less than annually, and update procedures as frequently as necessary. The beginning of a fiscal year is also a good time to review cost allocation plans and equipment inventory records. Additionally, clearly written procedures should be developed to ensure accurate reporting to the EENFS, which may include a procedure for data reconciliation.

All federal and state funds allocated for the CSPP are subject to audit, including pandemic relief funding provided in the form of stipends. All income and expenditures must be appropriately tracked by contractors, which includes maintaining records for payments to FCCHEN providers, and all purchase orders or receipts must be maintained to verify appropriate use of funds.

All expenses related to preschool programs that are reimbursable to the contract should be reported within CPARIS. This includes salaries, operating expenses, and supplies. EENFS calculates projections based on data provided by programs and the omission of expenses could lead to a cash flow shortage for the program. We encourage a thorough review of program expenses to ensure that all reimbursable expenses are being reported appropriately to EENFS via CPARIS.

It is required that costs are accrued and reported as such. Costs are projected by EENFS to determine payment. The effect of reporting costs on a cash basis is an under- or over-payment. To ensure proper cash flow, and to remain in compliance with the contract terms and conditions, it is imperative that programs accrue their costs.

Additional Contract Resources

The EENFS webpage contains valuable resources for contractors, including the Enrollment, Attendance, and Fiscal Reporting, and Reimbursement Procedures for Early Education Contractors, also known as the EENFS Fiscal Handbook. Supplemental fiscal guidance, such as contract-related updates, rate reform resources, a link to CPARIS, the CPARIS User Manual, and Frequently Asked Questions, and links to view past webinars, can also be found on the EENFS webpage at https://www.cde.ca.gov/fg/aa/cd/.

Enrollment, Attendance, and Fiscal Reporting and Reimbursement Procedures

The Enrollment, Attendance, and Fiscal Reporting and Reimbursement Procedures, also referenced as the EENFS Fiscal Handbook is in the process of being revised for FY 2023–24. Contractors will be notified via the EED email distribution list when the FY 2023–24 EENFS Fiscal Handbook is posted to the EENFS webpage.

Analyst Directory

The CDE understands that contractors may need additional support throughout the fiscal year due to changes in reimbursement and reporting requirements and encourages contractors to reach out for assistance in navigating these changes. If you have any questions about a specific contract or need clarification about any topic covered in this letter, please contact your assigned EENFS fiscal analyst.

Please refer to the EENFS analyst directory at http://www.cde.ca.gov/fg/aa/cd/faad.asp for up-to-date fiscal analyst county assignments and contact information.

Sincerely,

Corey Khan, Staff Services Manager III

Early Education and Nutrition Fiscal Services

Fiscal and Administrative Services Division