FORM 01CSI—CRITERIA AND STANDARDS REVIEW—INTERIM (not applicable for end of year projections)

In accordance with Education Code Section 42131[1240], school districts [COEs] are required to conduct a minimum of two interim reviews of their budgets during the fiscal year. The Criteria and Standards Review form used for first and second interim reporting is similar in format to that used in the budget process, but the applicable Criteria and Standards vary.

COEs are responsible for reviewing interim certifications for school districts and JPAs within their jurisdiction and are required to report to the State Controller and State Superintendent indicating the type of certification (positive, qualified, negative) filed by each district. The CDE is responsible for reviewing interim certifications for COEs and school districts for which the county board of education also serves as the district governing board. The reviewing agency will confirm or reclassify the interim certifications.

Overview of the Criteria and Standards, Supplemental Information, and Additional Fiscal Indicators—Interim

Because of the many similarities between the Criteria and Standards for the budget and interim periods, this section summarizes the interim standards and data sources. Additional information, including the purpose for each item and additional data detail, is available in the budget period section, Form 01CS—Criteria and Standards Review—Budget.

NOTE: The interim Criteria and Standards Review form for the first interim extracts budget adoption data, when available. The dataset must be in a non-draft state.

Criterion 1—Average Daily Attendance (ADA) (not applicable for JPAs)
Funded [county operations grant] average daily attendance (ADA) for the current fiscal year or two subsequent fiscal years, has not changed by more than two percent since the previous reporting period.

Projected ADA for county has not changed for any of the current fiscal year or two subsequent fiscal years by more than two percent since the previous reporting period.

Source of Data—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, [Form AI]
- Enter ADA for the two subsequent fiscal years
- COEs: Extracts First Interim, Form MYPI, when available, otherwise entered
Source of Data—Second Interim
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, [Form AI]
- Enter ADA for the two subsequent fiscal years
- COEs: Extracts Second Interim, Form MYPI, when available, otherwise entered

Criterion 2—Enrollment (not applicable for COEs or JPAs)

Projected enrollment for the current fiscal year or two subsequent fiscal years has not changed by more than two percent since the previous reporting period.

Source of Data—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Enter CBEDS/Projected enrollment
Source of Data—Second Interim
- Extracts First Interim, when available, otherwise entered
- Enter CBEDS/Projected enrollment

Criterion 3—ADA to Enrollment (not applicable for COEs or JPAs)
Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

Source of Data—First Interim
- Preloads third and second prior year Unaudited Actuals
- Extracts first prior year Unaudited Actuals, when available, otherwise entered
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, Form AI
- Links from Criterion 2
Source of Data—Second Interim
- Preloads third and second prior year Unaudited Actuals
- Extracts first prior year Unaudited Actuals, when available, otherwise entered
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, Form AI
- Links from Criterion 2

Criterion 4[Criterion 2]—Local Control Funding Formula (LCFF) Revenue (not applicable for JPAs)

Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since the previous reporting period.

Source of Data—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, Fund 01
- Enter projected year totals for the two subsequent fiscal years
Source of Data—Second Interim
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, Fund 01
- Enter projected year totals for the two subsequent fiscal years

Criterion 5[Criterion 3]—Salaries and Benefits

Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund[CSSF] expenditures for the current fiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district’s required reserves percentage.

Projected total salaries and benefits for the current fiscal year or two subsequent fiscal years has not changed by more than five percent since the previous reporting period.

Source of Data—First Interim
- Preloads third and second prior year Unaudited Actuals
- Extracts first prior year Unaudited Actuals, when available, otherwise entered
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, Form 01IExtracts First Interim, Form MYPI, when available, otherwise entered
Source of Data—Second Interim
- Preloads third and second prior year Unaudited Actuals
- Extracts first prior year Unaudited Actuals, when available, otherwise entered
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, Form 01IExtracts Second Interim, Form MYPI, when available, otherwise entered

Criterion 6[Criterion 4]—Other Revenues and Expenditures

Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating) for the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since the previous reporting period.

Changes that exceed five percent in any major object category must be explained.

Source of Data—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, Fund 01Extracts First Interim, Form MYPI, when available, otherwise entered
Source of Data—Second Interim
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, Fund 01Extracts Second Interim, Form MYPI, when available, otherwise entered

Criterion 7[Criterion 5]—Facilities Maintenance
Identify changes that have occurred since the previous reporting period in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75 (Ongoing and Major Maintenance Account), or in how the district [county office] is providing to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Source of Data—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, Fund 01
Source of Data—Second Interim
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, Fund 01

Criterion 8[Criterion 6]—Deficit Spending
Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district’s [county office’s] available reserves as a percentage of total expenditures and other financing uses in any of the current fiscal year or two subsequent fiscal years.

Source of Data—First Interim
- Links from Criterion 10[8]
- Extracts First Interim, Form 01IExtracts First Interim, Form MYPI, when available, otherwise entered
Source of Data—Second Interim
- Links from Criterion 10[8]
- Extracts Second Interim, Form 01IExtracts Second Interim, Form MYPI, when available, otherwise entered

Criterion 9A[Criterion 7A]—Fund Balance

Projected general fund [CSSF] balances are positive at the end of the current fiscal year and two subsequent fiscal years.

Source of Data—First Interim
- Extracts First Interim, Form 01I
- Extracts First Interim, Form MYPI, when available, otherwise entered
Source of Data—Second Interim
- Extracts Second Interim, Form 01I
- Extracts Second Interim, Form MYPI, when available, otherwise entered

Criterion 9B[Criterion 7B]—Cash Balance

Projected general fund [CSSF] cash balance is positive at the end of the current fiscal year

Source of Data—First Interim
- Extracts First Interim, Form CASH, when available, otherwise entered
Source of Data—Second Interim
- Extracts Second Interim, Form CASH, when available, otherwise entered

Criterion 10[Criterion 8]—Reserves

Available reserves for any of the current fiscal year or two subsequent fiscal years are not less than standard percentage levels or amounts as applied to total expenditures and other financing uses.

Source of Data—First Interim
- Links from Criterion 6 and 8, if applicable [COEs only]
- Extracts First Interim, Form MYPI, when available, otherwise entered
- Extracts First Interim, Fund 01 and Form 01IExtracts First Interim, Fund 17, if available, and Form MYPI, when available, otherwise entered
Source of Data—Second Interim
- Links from Criterion 6 and 8, if applicable [COEs only]
- Extracts Second Interim, Form MYPI, when available, otherwise entered
- Extracts Second Interim, Fund 01 and Form 01IExtracts Second Interim, Fund 17, if available, and Form MYPI, when available, otherwise entered

Supplemental Information S1—Contingent Liabilities

Does the LEA have known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since the previous reporting period that may impact the budget?

Source of Data—First and Second Interims
- Click button for Yes/No

Supplemental Information S2—Use of One-time Revenues for Ongoing Expenditures
Does the LEA have ongoing general fund [CSSF] expenditures funded with onetime revenues that have changed since the previous reporting period by more than five percent?

Source of Data—First and Second Interims
- Click button for Yes/No

Supplemental Information S3—Temporary Interfund Borrowings
Does the LEA have projected temporary borrowings between funds? (Refer to Education Code Section 42603)

Source of Data—First and Second Interims
- Click button for Yes/No

Supplemental Information S4—Contingent Revenues
Does the LEA have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

Source of Data—First and Second Interims
- Click button for Yes/No.

Supplemental Information S5—Contributions and Transfers
Contributions from unrestricted resources in the general fund [CSSF] to restricted resources in the general fund [CSSF], or transfers into or out of the general fund [CSSF] to cover operating deficits in either the general fund [CSSF] or any other fund, for the current fiscal year and two subsequent fiscal years, have not changed by more than $20,000 and more than five percent since the previous reporting period. Further, identify capital project cost overruns that have occurred since the previous reporting period that may impact the budget.

Source of Data for Contributions—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, Fund 01, current year contributions
- Enter data for first and second subsequent fiscal yearsClick button for Yes/No
Source of Data for Contributions—Second Interim
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, Fund 01, current year contributions
- Enter data for first and second subsequent fiscal yearsClick button for Yes/No
Source of Data for Transfers—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Extracts First Interim, Fund 01, current year transfersExtracts First Interim, Form MYPI, when available, otherwise entered for the two subsequent fiscal years
Source of Data for Transfers—Second Interim
- Extracts First Interim, when available, otherwise entered
- Extracts Second Interim, Fund 01, current year transfers
- Extracts Second Interim, Form MYPI, when available, otherwise entered for the two subsequent fiscal years

Supplemental Information S6—Long-term Commitments

Identify all existing and new multiyear commitments (including multiyear debt agreements and new programs or contracts that result in long-term obligations) and their annual required payment for the current fiscal year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

Source of Data—First Interim
- Extracts Budget Adoption, when available, otherwise entered (extracted data may be overwritten)
- Click button for Yes/No
Source of Data—Second Interim
- Extracts First Interim, if available, otherwise entered (extracted data may be overwritten)
- Click button for Yes/No

Supplemental Information S7—Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities (postemployment benefits other than pensions and self-insurance programs) since the previous reporting period and indicate whether the changes are the result of a new actuarial valuation. An internal form check message, “Data must be entered,” appears until all numeric fields have been completed. A 0.00 entry is permissible.

Source of Data—First Interim
- Extracts Budget Adoption, when available, otherwise entered
- Click button for Yes/No
- Enter First Interim liability data, when applicable
Source of Data—Second Interim
- Extracts First Interim, when available, otherwise entered
- Click button for Yes/NoEnter Second Interim liability data, when applicable

Supplemental Information S8—Status of Labor Agreements

Enter the number of full-time-equivalent (FTE) positions for the prior year, budget year, and first and second subsequent years. An internal form check message, “Data must be entered for all years” will appear until all the fields have been completed.

Analyze the status of all employee labor agreements. Identify new labor agreements that have been ratified since the previous reporting period, as well as new commitments provided as part of previously ratified multiyear agreements; include all contracts, administrator contracts and compensation. For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscal years.

Source of Data—First Interim
- Click button (Yes/No/NA) showing status of negotiations for the certificated, classified, and managementEnter labor agreement data, when applicable
Source of Data—Second Interim
- Click button (Yes/No) showing status of negotiations for the certificated, classified, and managementEnter labor agreement data, when applicable

Supplemental Information S9—Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. When a fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

Purpose
The purpose of this item is to identify the potential impact on the district’s [COE’s] fiscal solvency of any other funds that may have negative balances at the end of the current fiscal year. Include with the interim report and multiyear projection the reasons for the negative fund balance(s) and plans for how and when the problem(s) will be corrected.
Source of Data—First and Second Interim
- Click button for Yes/NoEnter fund information, when applicable

Additional Fiscal Indicators—A1 Through A9[A8]

Source of Data—First and Second Interim
- A1 is extracted; all others have buttons to click for Yes/No.

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