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UNAUDITED ACTUALS REPORTS

The unaudited actuals financial report represents the financial position and results of operations of the LEA for the concluded fiscal year and includes the most current board approved budget data.

What To File—Unaudited Actuals Financial Reports

For all LEAs, the following are required to be filed with the CDE via the COE (for charter schools refer to the Charter School Financial Reporting section). The COE must file all LEA submissions with the state via the SACS Web System and retain the signed certifications for the COE, districts, JPAs, and charter schools.

  • Form CA—Certification with original signatures.

  • One “Official” submission containing SACS unaudited actual data, prepared using the unaudited actuals period (not the budget period), which includes the most current board approved budget data.

  • All required forms (see Attachment A for a list of the forms); and

  • The unaudited actual data Technical Review Checklist with all fatal exceptions cleared and all warning exceptions explained.

    Due Date— September 15, following the fiscal year of reporting

    School district unaudited actuals financial reports are due to the COE.

    Due Date— October 15, following the fiscal year of reporting

    LEAs’ unaudited actuals financial reports are due to the CDE.

Submitting Unaudited Actual Data to the State

COEs must use the SACS Web System to file all LEAs’ unaudited actual submissions with the state. The SACS Web System allows COEs to electronically certify the data and transmit the data files to the CDE. Before being permitted to submit to the CDE, COEs must submit the “Request for Unaudited Actuals Promoter Role” form to the CDE each year. This form is accessed and completed online by COEs through the Tools menu in the web application.

Notes:

  • Unaudited actual submissions to the state must be Official unless the CDE has given the LEA permission, prior to submission, to submit a file containing pre-approved errors. A separate email explaining all fatal exceptions and the reason for not using the Official submission must be sent to the CDE at unauditedactuals@cde.ca.gov.

  • Before electronically certifying data files, the COE is required to have on file the signed and completed certification, Form CA, for each LEA file being submitted. The original paper-copy certifications for the COE, districts, JPAs, and charter schools are retained by the COE and are not forwarded to the state.

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