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The DE 9 reconciles reported wages and paid taxes for each quarter. If a DE 9 shows an overpayment, the EDD will send a refund automatically. If a tax payment is due, charters should submit it separately with a Payroll Tax Deposit (DE 88/DE 88ALL). Payroll Tax Deposit (DE 88/DE 88ALL) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to the EDD.
Topic: Fiscal
Resources & Links:
Applies to: All employers
Actions to be taken: Submit report for 1st Quarter of 2024 (January, February, March) Delinquent if not filed by April 30, 2024
Prepare and submit the appropriate reports to schools' chartering authority and the county superintendent of schools, or only to the county superintendent of schools if the county board of education is the chartering authority.
Topic: Fiscal
Resources & Links:
Applies to: All charter schools
Charter School Board Action Required? Recommended
Actions to be taken: Submit charter school's unaudited actual data from prior year due to chartering authority and COE. COE will submit to CDE by October 15.
The annual charter school fiscal audit, also known as a compliance audit, is a type of school audit that can help identify improper expenditures. If a school is found to have made improper expenditures during a fiscal year, they will be required to pay any liabilities. Charter school prior year audit due to chartering authority, COE, SSPI and State Controller.
Topic: Fiscal
Resources & Links:
Applies to: All charter schools
Charter School Board Action Required? Recommended
Actions to be taken: Submit school's prior year audit to chartering authority, COE, SSPI and State Controller by this deadline.
Charter school first interim budget reports are submitted to the chartering authority and should reflect any changes to the budget made through 10/31.
Topic: Fiscal
Resources & Links:
Applies to: All charter schools
Charter School Board Action Required? Yes
Actions to be taken: Prepare and submit the appropriate reports to chartering authority and the county superintendent of schools, or only to the county superintendent of schools, if the county board of education is the chartering authority.
Payroll Tax Deposit (DE 88/DE 88ALL) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to the EDD.
Topic: Fiscal
Resources & Links:
Applies to: All employers
Actions to be taken: Submit report for December.
Payroll Tax Deposit (DE 88/DE 88ALL) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to the EDD.
Topic: Fiscal
Resources & Links:
Applies to: All employers
Actions to be taken: Submit report for January.
The State Controller’s Office, in consultation with the Department of Finance, the State Department of Education, and representatives of specified organizations, proposes the content of a guide for the required annual financial and compliance audits of LEAs including charter schools. The Controller submits the proposed audit guide to the Education Audit Appeals Panel for review and possible amendment. The Panel adopts the audit guide, pursuant to the rulemaking procedures of the Administrative Procedure Act, by July 1 of the fiscal year to be audited (and any supplement, as authorized, before March 1 of the audit year).
Topic: Fiscal
Resources & Links:
Applies to: All schools
Actions to be taken: Review updated Audit Guide.
Charter school second interim budget reports are submitted to the chartering authority and should reflect any changes to the budget made through 1/31.
Topic: Fiscal
Resources & Links:
Applies to: All charter schools
Charter School Board Action Required? Yes
Actions to be taken: Prepare and submit the appropriate reports to chartering authority and the county superintendent of schools, or only to the county superintendent of schools, if the county board of education is the chartering authority.
Payroll Tax Deposit (DE 88/DE 88ALL) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to the EDD.
Topic: Fiscal
Resources & Links:
Applies to: All employers
Actions to be taken: Submit report for February.
The annual charter school fiscal audit, also known as a compliance audit, is a type of school audit that can help identify improper expenditures. If a school is found to have made improper expenditures during a fiscal year, they will be required to pay any liabilities. Charter school governing boards should contract annually with a qualified independent certified public accounting firm to conduct an audit of the organization’s financial statements in accordance with auditing standards and related California and Charter School regulations, and the Standards and Procedures for Audits of California K-12 Local Education Agencies Audit Guide.
Topic: Fiscal
Resources & Links:
Applies to: All charter schools
Charter School Board Action Required? Yes
Actions to be taken: Select audit firm selection by this date.
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