Audit Resources for State Compliance

• 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.

• Proposition 28 – Arts and Music in Schools Funding
  Provides additional funding for arts education in California public schools pursuant to Proposition 28.
• Proposition 28 – Arts and Music in Schools Frequently Asked Questions
  Frequently Asked Questions (FAQs) regarding Proposition 28—The Arts and Music in Schools (AMS) Funding Guarantee and Accountability Act.

• Principal Apportionment Data Collection (PADC) Software
  PADC web-based application used by local educational agencies to report attendance to the California Department of Education (CDE).

• 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
  Assistance for determining status on teacher credentials.
• Education Code Section 45037
  Penalty for teachers without a valid credential.
• Teacher Credential Penalties
  CDE memorandum regarding Teacher Credential Penalties. View the attachment to the July 18, 2003 Memorandum.

• 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
  Links to CDE's Charter School Program.
• SB 740 Non-Classroom Based Funding for Charter Schools
  Changes in funding for non-classroom based charter schools.
• Charter School Facility Grant Program
  Provides annual assistance with facilities rent and lease expenditures to charter schools that meet eligibility criteria.

• Classroom Teacher Salaries (DOC)
  Links to CDE's sample form Application for Exemption from the Required Expenditures for Classroom Teachers' Salaries.

• Continuation Education
  Links to CDE's Continuation Education Program.

• Education Code Section 22714
  Education Code Section addressing service credit.
• Education Code Section 44929
  Education Code Section addressing employment.

• 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
  Provides funds to provide professional learning and to promote educator equity, quality, and effectiveness.
• Frequently Asked Questions Regarding Educator Effectiveness
  Frequently asked questions regarding the Educator Effectiveness Block Grant.

• 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
  Frequently asked questions regarding the Expanded Learning Opportunities Grant.

• Expanded Learning Opportunities Program
  Provides funding for afterschool and summer school enrichment programs for transitional kindergarten through sixth grade.
• Frequently Asked Questions Regarding ELO-P
  Frequently asked questions regarding the Expanded Learning Opportunities Program.
• ELO-P Calculator
  Penalty calculator to estimate the cost of an ELO-P finding located on the Penalty Calculators web page.

• Home-to-School Transportation Reimbursement Funding
  Provides reimbursement funding for school districts and county offices transportation expenditures.
• Home-to-School Transportation Reimbursement Frequently Asked Questions
  Frequently asked questions regarding the Home-to-School Transportation Reimbursement.

• 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
  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.

• CBIS
  Information regarding course-based independent study program.

• Instructional Materials
  Links to Instructional Materials Funding andWilliamsCase Frequently Asked Questions and Answers.

• Instructional Time
  Information regarding instructional time requirements for LEAs.

• Juvenile Court Schools
  Links to CDE's Juvenile Court Schools programmatic information.

• 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.

• Kindergarten in California
  Links to CDE's kindergarten information.
• Education Code Sections 48010-4801
  Parental Permission for continuance in kindergarten.
• Kindergarten Continuance Form (PDF)
  Agreement for pupil to continue in kindergarten.

• LCAP
  Links to the CDE's LCAP information.
• LCAP Frequently Asked Questions (FAQs)
  Links to the LCFF FAQs, which include details of the LCAP requirements.

• 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 Frequently Asked Questions (FAQs)
  Answers to FAQs about the Early College High Schools and Middle College High Schools.

• Education Code Section 47612.5(e)
  Addresses classroom and nonclassroom-based instruction in a charter school.
• Title 5 of the California Code of Regulations (5CCR) Section 11963
  Definition of Classroom-Based Instruction.

• Ratio of Administrative Employees to Teachers
  Information on calculating the administrator to teacher ratio.

• 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.

• Transitional Kindergarten
  The Kindergarten Readiness Act of 2010 established transitional kindergarten, the first year of a two-year kindergarten experience to allow children to better prepared for kindergarten and beyond.
• Transitional Kindergarten Penalty Calculator
  Penalty calculator to estimate the cost of a Transitional Kindergarten finding located on the Penalty Calculators web page.

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 County and District/COE, as applicable
• Select Preview Report.
• For school district, add the following:
  1. Line G-3, "Education Code (EC) Section 42238.02(h) Add-On (based on 2012-13 Home-to-School Transportation),"
  2. Line G-4, "EC Section 42238.02(h) Add-On (based on 2012-13 Home-to-School Transportation)."
  3. For 2022-23 only, the applicable amounts are on lines G-4 and G-6.
• For COE, add the following:
  1. Line A-30, "EC Section 2574(e)(2) Add-On (based on 2012-13 Home-to-School Transportation),"
  2. Line A-31, "EC Section 2574(e)(2) Add-On (based on 2012-13 Small School District Bus Replacement Program)."
  3. For 2022-23 only, the applicable amounts are on lines A-31 and A-33.

• 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.