Attendance and Expenditure Reports

18068

(a) Contractors shall submit reports containing the following information for each contract to the California Department of Education at intervals specified in the annual child development 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) Except for contractors operating Alternative Payment programs, the report shall include all services, revenues and expenditures for both subsidized and nonsubsidized children if nonsubsidized and subsidized children are commingled as defined in section 18013(i) of this division;

(4) Amount and sources of all revenues other than advanced contract funds 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”; restricted income that is not expended during the contract period remains restricted and shall be considered “deferred revenue”;

(B) all unrestricted income shall be reported as “unrestricted”;

(5) Total expenditures 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) Reports not received by the due dates shall be considered delinquent. Penalties for delinquent reporting are specified in section 18056 of this division.

(c) Contractors on conditional or provisional status shall report monthly.

NOTE: Authority cited: Section 8269, Education Code. Reference: Section 8269, Education Code.