First Interim Budget Review
2018-19 First Interim Budgets are due to COE on or before December 17, 2018. We have begun preparing for our review which culminates in letters addressed to your Board Presidents. We will provide draft copies of the letter for your review prior to the January 15, 2019 mailing deadline.
2017-18 Audit Reports and Audit Findings
Audit Reports for the prior fiscal year, including corrective action plan(s) for each finding are due to be filed with COE, the California Department of Education and the State Controller by December 15, 2018.
The district board will review and accept the annual audit, any audit findings or recommendations and any corrective action plans at a public meeting on or before January 31, 2019.
We will complete our review of audit findings and issue requests for any additional information required to resolve findings in early February 2019, with responses due by March 15th.
2018-19 Enrollment and Attendance
Enrollment and unduplicated pupil count data must be certified in CALPADS Fall 1 Certification due December 7th. We have requested all Districts to notify us when the Fall 1 has been certified for your District and have further requested that data amendments be performed in 'revised' mode during the review period rather than de-certifying the data. These minor adjustments will greatly facilitate our statutory review of the data.
The first period (P1) of attendance ends with the school month ending on or before December 15th. While P1 attendance (ADA) is not used to determine funding entitlements, it provides the first benchmark of changes in pupil attendance and is used to update cash flow on the principal apportionment. We have noted a number of Districts have significant changes in estimated ADA for First Interim LCFF calculations in comparison to what was estimated to build budgets at Adoption.