Publications & Reports

County Office Manuals

CCS Local Control and Accountability Plan (LCAP) Approval Manual

This California County Superintendents (CCS) (formerly California County Superintendents Educational Services Association [CCSESA]) manual provides a guide for county offices of education to use in their LCAP oversight and approval process.


County Office of Education (COE) Fiscal Procedural Manual — Updated November 2024

The Fiscal Procedural Manual is designed for use in California county offices of education to help business staff perform their required duties related to assisting with and evaluating school district financial operations.


Fiscal Oversight Guide

The Fiscal Oversight Guide is a resource for county offices of education to assist with their oversight responsibilities as specified under Assembly Bill (AB) 1200, AB 2756, AB 1840 and related legislation to facilitate a better understanding of the roles of involved agencies.

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