Name, Address, or Employer Identification Number Changes
Changes to your agency name, address, or employer identification number should be made through the program division from which you receive funding.
Funding from the California Department of Education
Child Care and Development
State and federal financial assistance received from the California Department of Education’s (CDE) Child Development Division.
Nutrition and Food Commodities
Instructions for Completing the AASC Forms in CNIPS
Federal financial assistance received from CDE’s Nutrition Services Division, including:
- Food Commodities Program, Federal Catalog Number 10.550
- School Breakfast Program, Federal Catalog Number 10.553
- National School Lunch Program, Federal Catalog Number 10.555
- Special Milk Program, Federal Catalog Number 10.556
- Child Care Food Program, Federal Catalog Number 10.558
- Adult Day Care Food Program, Federal Catalog Number 10.558
- Summer Food Service Program, Federal Catalog Number 10.559
Adult Education
Federal financial assistance received from CDE’s Adult Education Office includes seven adult education programs under Federal Catalog Number 84.002:
- Adult Education State Grant Program
- English as a Second Language (ESL)
- Adult Secondary Education (ASE/GED)
- Vocational Literacy (VESL/VABE)
- Family Literacy (ABE/ESL)
- ESL-Citizenship
- English Literacy/Civics (El Civics Grant)
Other
List any other sources of federal financial assistance.
Total Federal Financial Assistance
The term “federal financial assistance” means assistance provided by a federal agency in the form of grants, contracts, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, or direct appropriations. On this form, federal financial assistance does not include federal cash assistance to individual persons.
To determine your organization’s annual total federal financial assistance, the following sources must be included (excluding Medicare, Medicaid, Medi-Cal, HUD, Section 8, and food stamps):
- Federal financial assistance from all funding sources during the fiscal year.
- Food Commodities received from CDE’s Food Distribution Division. The calculation of food commodities is determined according to the fair market value of all the commodities prepared on an organizational basis, not a site basis.
Audit Requirements
Your agency’s audit requirement is based on the total annual funding received from the CDE and the total annual federal and state financial assistance expended during the fiscal year. Completed audits should be sent to the Audits and Investigations Division (A&I). Agencies expending $750,000 or more of total federal financial assistance must submit their audits to the Federal Audit Clearinghouse and A&I. Use the tables below to find your audit requirement:
Total Federal and State Financial Assistance
| Funding Received | Nutrition and Commodities | Child Care and Development | Adult Education | No Child Left Behind |
|---|---|---|---|---|
| Less than $25,000 | No CDE audit requirement |
Biennial Contractor Audit |
No CDE audit requirement |
No CDE audit requirement |
| $25,000 - $749,999 | No CDE audit requirement |
Contractor Audit |
No CDE audit requirement |
No CDE audit requirement |
Total Federal Financial Assistance
| Funding Expended | Nutrition and Commodities | Child Care and Development | Adult Education | No Child Left Behind |
|---|---|---|---|---|
| $750,000 or more | Single or Program-Specific Audit Report due 9 months following the agency’s fiscal year end date |
Single Audit Report |
Single or Program- |
Single or Program- |
Audit Types
Single Audit Report
An audit report of the entire legal entity, the audit report includes the entity's financial statements, schedule of federal awards, and schedule of findings and questioned costs, in accordance with Office of Management Budget (OMB) Circular A-133.
Program-Specific Audit Report
A financial and program compliance audit report covering one specific program, in accordance with OMB Circular A-133.
Contractor Audit Report
An independent financial and compliance audit report of the entire organization, rather than of individual contracts or programs, in accordance with California Education Code, Section 8448 (g).
Additional Information
For additional information about audit requirements, visit Contracting Agencies Audit Guidelines on CDE’s website. Please send your Annual Audit Status Certification (AASC) form and audit report to:
California Department of Education
Audits & Investigations Division
1430 N Street, Suite 5319
Sacramento, CA 95814
Attention: Robert Hoyer