Fiscal:
Attendance Data

Compliance
Indicator

The program has submitted fiscal attendance and accounting reports to the CDE consistent with the laws for state or federal fiscal reporting and accounting, including the set-aside for enrollment of children with disabilities.

Regulations/Reference

EED Program Instrument: V. Fiscal EED 24
Education Code: 8208, 8231, 8232, 8236, 8247 & 8336
Title 5: 17821
Fiscal Handbook: Enrollment, Attendance, & Fiscal Reporting, & Reimbursement Procedures for Early Education Contracts

Monitoring Review Evidence

• Child Development Fund

• Fiscal Attendance & Accounting Reports

• Set-Aside for Children with Disabilities (Exceptional Needs)

Video Description: This video discusses reconciling and reporting enrollment and attendance data for State Preschool programs.

California Preschool Accounting Reporting Information System (CPARIS)

Attendance data is submitted online within the California Preschool Accounting Reporting Information System (CPARIS). CPARIS is the web-based system through which state preschool programs, submit required enrollment, attendance & fiscal reports.

To support contractors with entering fiscal and enrollment and attendance data into CPARIS, the user manual provides instructions on how to navigate the web-based platform

Prior to submitting the first Enrollment, Attendance & Fiscal report of the fiscal year, contractors must submit the certification of assurances.

Attendance reports applicable to your contracts may be found on CPARIS within the reporting tab that is broken down into two subcategories:

• Current Forms: reports that are currently due

• All Report Forms: reports that are open, available for editing, have upcoming deadlines, are certified, and/or overdue for being certified

The Enrollment, Attendance & Fiscal Report is separated into three sections:

1. Enrollment & Attendance: Report data by county

2. Fiscal: Report at contract level

3. Finalize Calculations: Summary

Reconcile Attendance Records

Attendance should be reconciled monthly using the following steps:

1. Take original sign in & out records

2. Along with certified enrollment as documented on the Notice of Action & Application for Services

3. Reconcile into a monthly attendance report that is broken down by child, room, program, time designation, category, days of enrollment, absences, and days of attendance. The data is then rolled up to reflect the total enrolled days for the month broken down by full-time plus, full-time, and part-time based on the child’s category

NOTE: All 3 of these documents will serve as your internal back-up documentation for the enrollment, attendance and fiscal report that will be submitted to Fiscal Services.

Attendance Reporting

Contractors are required to submit attendance reports either monthly or quarterly, depending on their contract status.

Monthly reporting is required for contractors on conditional or provisional status. All other contractors submit attendance reports quarterly. Reports are due by the 20th of the month following the end of the reporting period.

Once at least one Enrollment, Attendance, and Fiscal Report has been certified, cumulative prior-period data will automatically populate in the Enrollment & Attendance section by service county and category.

NOTE: As part of the additional reporting requirements associated with changes to the contract reimbursement methodology, CSPP contractors must submit supporting documentation with each Enrollment, Attendance, and Fiscal Report.

One required document is an enrollment and attendance register, such as the CD-9400, that summarizes the certified enrollment and attendance data reported for the contract.

Monarch Link provides a sample CSPP Monthly Enrollment & Attendance Register that contractors can use to organize and reconcile enrollment and attendance data before entering it into CPARIS. The register may also be used to help fulfill this supporting-documentation requirement.

Before certifying the report, contractors must upload their agency’s enrollment and attendance register.

NOTE: Two additional supporting documents are also required before the Enrollment, Attendance, and Fiscal Report can be certified. These documents are reviewed in the Revenue and Expense Reporting lesson.

Certified & Non-Certified Children

Within CPARIS, Data for both certified & non-certified children must be entered into different tables. Within the certified tables, report only days of enrollment for children certified as eligible for the State Preschool Program. 

A family is considered to be certified for enrollment when the application for services & certification forms have been completed, information has been verified, and forms have been signed. 

Non-certified children are children that were provided services in the same classroom at the same time as the certified children. These are children supported by another funding source. These are children not subsidized by the contractor’s CDE or CDSS contract.

If the program does not serve non-certified children, select NO to turn off the table. If no is not marked, you must complete & submit this section of the report or it may be considered incomplete & delinquent.

Special Criteria Factors

Special criteria factors recognize that different categories of children require special care or services and that the costs for these services vary. 

A child should not be reported in multiple categories. When a child falls within multiple categories, report the child within the highest category.

Adjustment factors are used to change actual enrollment to Adjusted Days of Enrollment, which will result in higher service earnings.

Reporting within the age adjustment factor categories is based on the statutory age definition.

Two Years Old and Three Years Old Category:

• Two-Year-Old: A child who has had their 2nd birthday and does not otherwise meet the definition of a three-year-old child is statutorily a two-year-old

• Three- Year-Old: A child whose 3rd birthday is on or before December 1st of that fiscal year is statutorily 3 years old

Four Years and Older Category:

• Four-Year-Old: A child whose 4th birthday is on or before December 1st of that fiscal year is statutorily 4 years old

NOTE: State Preschool children must be reported within their statutory age adjustment factor category for the entire fiscal year.

Special Criteria Adjustments include:

• Child with a Disability

• Dual Language Learner

• At Risk of Abuse or Neglect

• Severely Disabled

• Mental Health Consultation Services (MHCS)

Note: To claim the special criteria adjustment factor for a child with a disability or “severely disabled”, the child must have an active Individualized Educational Program (IEP) or Individual Family Service Plan (IFSP)

Once the correct category is determined, each category is further broken down based on the number of hours a child is enrolled for. There are 3 different time based designations that determine the adjustment factor:

• Full-time: Child’s certified schedule is 25 hours total or more per week

• Part-time: Child’s certified schedule is less than 25 hours total per week

• Full-time Plus: Must be reported for any individual day child is enrolled more than 10.5 hours

What this might look like in a program:

• Unlike prior years, contractors will no longer report a child in the four-year-old adjustment factor category on the child’s fourth birthday. The contractor must continue reporting the child in the two years old and three years old adjustment factor category for the entire fiscal year.

• For example, Andy enrolls in your program for fiscal year 25-26. Since his 3rd birthday is before December 1st of that fiscal year, he is statutorily 3 years old and will remain in the two years old and three years old reporting category for the remainder of the fiscal year. He would not be moved to the 4 years and older category on or after his birthday.

Data Inputting

Once attendance records have been reconciled, within CPARIS input the data into the applicable category. 

For the first report of the fiscal year, use only the Current Period column to enter enrollment data & beginning with the second report and those thereafter, cumulative prior report data will automatically be carried forward into the Cumulative Prior Period column.  

Note: Do not use negative figures in any of the columns.

For all categories entered, the total days of enrollment will automatically calculate once recalculate or save is selected.

Child Days of Enrollment (cde): Total of every child’s certified enrollment for the days the contractor is open to provide services.

Child Days of Attendance (CDA): Total days that certified children are present in the program for any part of a day for which they are enrolled or if they have excused absences.

Non-certified children are reported when children in the classroom are supported by other funding source outside of CDSS or CDE contracts such as private pay or Head Start AND services are provided in the same classroom at the same time as the certified children AND you are getting paid about the same amount as a certified child.

NOTE: It’s important to note that when reporting non-certified enrollment, ALL your costs associated with serving children in the commingled classroom must be reported.

If you will be reporting, then report all non-certified children in the appropriate category the same way as reporting the certified children.

Programs that do not serve non-certified children or are not required to report them, select No to turn off the table. If no is not marked, you must complete and submit this section of the report or it may be considered incomplete and delinquent.

After reviewing the video lesson & sketch pad notes, it’s time to check for understanding by completing a Knowledge Check. Note that Individual Knowledge Checks will conclude with a Certificate.

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