Other Fiscal Documents

California State Loans to K-12 School Districts
A historical timeline of school districts that received state emergency allocations.

Fiscal Status of LEAs
A historical chart depicting the number of positive, qualified and negative financial report certifications for first and second interim reporting periods since 2007, and a list of school district and county offices with qualified or negative certifications for the most recent fiscal year.

Index of Statutory and Regulatory References Pertaining to Fiscal Oversight
An index comprising various Assembly Bills, Senate Bills, Regulations, and Education Code and Government Code sections and statutes concerning the fiscal oversight of LEAs.

Public Disclosure of Collective Bargaining Agreement 
A sample public disclosure of collective bargaining agreement Excel document that meets the requirements of Assembly Bill 1200, Government Code 3547.5, and California Code of Regulations, Title V, Section 15449. This document may be adopted and modified by a county office of education for recommended use by its districts to make required public disclosures related to collective bargaining.

Public Disclosure of Non-Voter-Approved Debt 
A sample public disclosure of non-voter-approved debt document that meets the requirements of Education Code 17150(a) and 17150.1(a), and Government Code 53635.7. This document may be adopted and modified by a county office of education for recommended use by its districts to make required public disclosures related to entering debt agreements that do not require voter approval. To comply with current disclosure requirements, local educational agencies should contact their respective oversight agencies to obtain locally-developed disclosure forms.

County Office Reimbursement Form and Reimbursable Categories 
The annual letter describing the reimbursements available to county offices of education for performing specific oversight activities and the process to request reimbursement. Includes the form to request reimbursement.

Standards for Comprehensive Reviews 
The California Department of Education approved list of standards to evaluate during a comprehensive review for a school district that newly receives a California state emergency allocation. For the list of standards evaluated for districts that received state emergency allocations in the past, please see the comprehensive review reports.