Fiscal Oversight of School Districts

Attendance

Beginning in the 2021-22 fiscal year, CDE will be switching over to the Principal Apportionment Data Collection (PADC) Web Application. All LEA certified attendance submissions are reviewed by our office prior to submittal to the Superintendent of Public Instruction. During attendance submissions, the electronic file and signed certification page are reviewed by our office and required prior to submitting to the CDE.

PADC web application LEA administrator assignments will be created by our office and are forthcoming in the fall of 2021-22. Additionally, in order to use the web application, each user must have a username and password created in the Centralized Authentication System (CAS) .

Principal Apportionment Data Collection Web Application

Web Application Resources

Principal Apportionment Data Collection Desktop Software- prior years 

Important Principal Apportionment Collection Timelines 

Form J-13As

The Request for Allowance of Attendance Due to Emergency Conditions, Form J-13A is used to obtain approval of attendance and instructional time credit pursuant to a material decrease, school closure, or lost/destroyed records.

The LEA governing board must approve each request by completing Section E, Affidavit of School District, County Office of Education, or Charter School Governing Board Members. Our office will accept electronic J-13A submittals by email to your designated DFS coordinator. It is advisable to use scanned "wet" signatures to ensure CDE conditions are met. Form J-13As must be submitted to our office prior to CDE submission. 

Charter schools must submit the request to their authorizing LEA for approval, who will then forward to the county superintendent for approval.

In the event of a closure due to emergency conditions there is not an immediate impact to LCFF funding and there is not a specific deadline to submit a Form J-13A, thus there is not an urgent need to file Form J-13A in the midst of the emergency event.

Form J-13A  

FAQS 

Collective Bargaining Disclosure

Prior to entering into a written agreement, California Government Code (GC) Section 3547.5 requires a public school employer to publicly disclose the major provisions of a collective bargaining agreement, including but not limited to, the costs incurred in the current and subsequent fiscal years. This requirement ensures the public is adequately informed and has an opportunity to comment on an agreement’s impact before its provisions become binding on the district.  Therefore, please make available to the public and submit a disclosure to our office at least ten (10) working days prior to the date on which the governing board is to take action on a proposed agreement.  A public disclosure is necessary for all bargaining agreements, including those relating to a reopened contract, resulting in a savings, and minimal or no fiscal impact.

Collective Bargaining Disclosure Template

Non-Voter-Approved Debt Disclosure

California Education Code (EC) Section 17150 requires districts notify our office and the county auditor of the governing board’s approval to issue revenue bonds or to enter into an agreement for financing school construction pursuant to EC Section 17170, and provide repayment schedules and evidence of the district’s ability to repay the obligation.  Non-voter-approved debt disclosures must be submitted to RCOE's and the county auditor at least 30 days prior to the governing board’s approval of certificates of participation (COPs) and other non-voter-approved debt secured by real property, including any refinancing, refunding, or reissued debt. 

Disclosure of Non-Voter Approved Debt Template

Financial Reporting Supplementary Forms

Prior to any financial reporting period, our office provides a guidance letter as well as the necessary supplementary checklists and forms pertaining to the submission to our office.  We currently require the submission of all forms electronically.  Submissions that exceed 25MB can be sent using the Go Anywhere link on the Fiscal Oversight of School Districts contact us page.

2023-24 Second Interim RCOE Guidance Letter

SSC Dartboard 2024-25 Governor's Budget

Cash Options Survey

Second Interim Submission Checklist

MYP Summary Assumptions

Detailed MYP Assumptions

Tax Apportionment Schedule