(a) Contractors shall submit reports containing the following information for each contract to the CDE at intervals specified in the annual preschool contract:
(1) Days/hours of enrollment and attendance for all children served in the program in the current reporting period and year to date.
(2) Total days of operation in the current reporting period and year to date.
(3) The report shall include all services, revenues and expenditures for both subsidized and nonsubsidized children if nonsubsidized and subsidized children are receiving commingled preschool services as defined in section 17700 of this chapter.
(4) Amount and sources of all revenues other than advanced contract funds and those specified in subsection (b) for the current reporting period and the year to date. Restricted and unrestricted income shall be reported as follows:
(A) Restricted income expended during the contract period shall be reported as “restricted.”
(B) Restricted income that is not expended during the contract period remains restricted and shall be considered “deferred revenue.”
(C) All unrestricted income shall be reported as “unrestricted.”
(5) Total expenditures, other than those specified in subsection (b) related to the program operation for the current reporting period and the year to date, including all expenses for specific purposes as designated by restricted income and all non-reimbursable expenses.
(b) Contractors should not report Child Nutrition Program revenue received from the CDE or the California Department of Social Services if the associated expenses for the Child Nutrition Program(s) are not claimed to the preschool contract.
(c) Reports not received by the due dates shall be considered delinquent. Penalties for delinquent reporting are specified in section 17814 of this chapter.
(d) Contractors on conditional or provisional status shall report monthly.
Credits
Note: Authority cited: Sections 8231 and 8247, Education Code. Reference: Sections 8231 and 8247, Education Code.
1. New section filed 7-1-2022; operative 7-1-2022 pursuant to Government Code section 11343.4(b)(3) (Register 2022, No. 26).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 5, § 17821, 5 CA ADC § 17821
