2023 Financial Reporting Calendar - Summary
Summary Calendar includes 2023–24 budget, interim, and 2022–23 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) |
| December 15 | 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) |
| December 15 | Audit | Charter school prior year audit due to chartering authority, COE, State Superintendent, and State Controller | 47605(m), 41020(h) |
| 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), |
| January 15** | First Interim Status Report | COE must notify State Superintendent and State Controller of district first interim certifications | 42131(c) |
| January 15** | District Qualified/ Negative Interims | COE must report to State Superintendent and State Controller on district qualified or negative first interims | 42131(a)(2) |
| 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 18** | Second Interim Report (for period ending January 31) | COE second interim report due to State Superintendent | 1240(l)(1)(A) and (B) |
| March 18** | 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 16** | Second Interim Status Report | COE must notify State Superintendent and State Controller of district second interim certifications | 42131(c) |
| April 16** | District Qualified/Negative Interims | COE must report to State Superintendent and State Controller on district qualified or negative second interims | 42131(a)(2) |
| May 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) |
| 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(f) |
Questions:
Fiscal Oversight and Support | sacsinfo@cde.ca.gov
Last Reviewed: Friday, March 01, 2024
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