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INTERIM REPORTS

School district interim reports shall be approved by the district governing board and submitted to their COE (for charter schools refer to the Charter School Financial Reporting) section.

NOTE: For districts filing a qualified or negative certification, a copy of the Statement of Revenues, Expenditures, and Changes in Fund Balance (Form 01I) and the certification (Form CI) will also be sent by the COE to the CDE and the State Controller’s Office (SCO).

COE interim reports shall be reviewed by the county board of education, approved by the county superintendent of schools, and submitted to the CDE.

What To File—1st and 2nd Interim Reports

The following forms must be completed for an interim submission:

  • Form CI—Certification with original signatures.
  • Form AI—Average Daily Attendance (not applicable for JPAs).
  • Form 01I—General Fund[County School Service Fund]—Statement of Revenues, Expenditures and Changes in Fund Balance including assumptions.
  • Financial statement (fund form) for every fund other than the General Fund projecting a negative fund balance.
  • Form CASH—Cashflow Worksheet. 1
  • Form MYPI—Multiyear Projections2 including assumptions.
  • Form MYPIO—Multiyear Projections3 for every fund other than the General Fund[County School Service Fund] projecting a negative fund balance.
  • Form 01CSI—Criteria and Standards Review.
  • Technical Review Checklists for original budget and projected year totals data types, with all fatal exceptions cleared and valid warning exceptions explained.
  • Any other applicable forms, as listed in Attachment A.

First and second interim reports are due within 45 days after the close of each interim period (October 31 and January 31).

School district[COE] interim reports are due to the COE[CDE]:

  • 1st Interim—Due Date—December 16, 2024
  • 2nd Interim—Due Date—March 17, 2025

The COE must provide notification of the district certification types within 75 days after the close of each interim period. Notification of district certification types is due:

  • 1st Interim—Due Date—January 14, 2025
  • 2nd Interim—Notification—Due Date—April 16, 2025

COEs may change a district’s certification and shall provide notice of that action to the governing board of the school district and to the CDE.

COEs must notify the CDE and the SCO of the type of certification filed by each district under their jurisdiction. Additionally, for those districts classified as qualified or negative, the COEs must include their comments on those certifications, including any action proposed or taken.

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  1. LEAs may use their own cashflow worksheet, with the approval of their reviewing agency, as long as it provides a monthly cashflow projected through the end of the fiscal year. ↩

  2. LEAs may use their own multiyear projection format, with the approval of their reviewing agency, as long as it provides current and two subsequent fiscal years; separately projects unrestricted resources, restricted resources, and combined total resources; and shows the percent change between years. ↩

  3. LEAs may use their own multiyear projection format, with the approval of their reviewing agency, as long as it provides current and two subsequent fiscal years and shows the percent change between years. ↩