Enrollment and Fiscal Reporting Requirements FAQs
Answers frequently asked questions (FAQs) from the Enrollment, Attendance, and Fiscal Reporting Requirements webinar training presented on November 14, 2024.Reporting Enrollment
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What do the various adjustment factors do? Does the use of adjustment factors impact the contract maximum reimbursable amounts (MRA)?
The use of adjustment factors does not change the MRA. Rather, adjustment factors contribute to earning the contract, by recognizing that costs vary for the different service needs of children (i.e. part-time versus full-time or serving four-year-olds versus children with disabilities).
California State Preschool Program (CSPP) contractors report days of enrollment for all children enrolled in the applicable adjustment factor categories, based on certification of the child in the program. Adjustment factors allow the California Department of Education (CDE) to calculate service earnings for a particular category, reflecting a higher or a lower cost of care. For example, one day of enrollment for a child reported in the full-time exceptional needs category would be multiplied by 2.4, reflecting a higher cost of care for that child while one day of enrollment for a child reported in the part-time four-year-olds category would be multiplied by 0.6193, reflecting a lower cost of care. All adjusted days of enrollment are multiplied by the county rate to determine the contract’s service earnings.
Special Criteria Adjustment Factors
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Can contractors use multiple special criteria adjustment factors?
A child’s enrollment may only be reported once, regardless of the number of special criteria adjustment factors they are eligible for.
If a child’s enrollment deems them eligible for multiple special criteria adjustment factors, the contractor can report the child in the category that is most financially beneficial. For example, if a child meets the criteria for both dual language learner and exceptional needs, the contractor can report the child in the special needs category because that category provides for greater reimbursement.
Contractors with children enrolled in a classroom where Mental Health Consultative Services (MHCS) are provided will receive an additional factor of .10. While a contractor may only report each child’s enrollment once within the enrollment section of California Preschool Accounting Reporting Information System (CPARIS), if the child is reported within the MHCS section, the MHCS adjustment factor is applied in addition to any special criteria factor. -
When is a child reported as a three-year-old?
For Fiscal Year (FY) 2024-25, a child whose third birthday is on or before December 1, 2024, is statutorily three years old beginning July 1, 2024, or any child with a birthday on or after December 2, 2024, that is enrolled on or after their birthday and shall be reported within the Two Years Old and Three Years Old adjustment factor category for the entire fiscal year.
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When is a child reported as a four-year-old?
A child whose fourth birthday is on or before December 1, 2024, or whose fifth birthday is after September 1, 2024, is statutorily four years old and shall be reported within the Four Years and Older adjustment factor category for the entire fiscal year.
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If a child turns four years old in the middle of the month, should we report them as three years old for the days at the beginning of the month and then as four years old for the remainder of the month?
No, children should be reported in the three- or four-year-old adjustment factor category based on their statutory age for the entire fiscal year. Refer to question 2 and 3 for more information on how to report days of enrollment within the Two Years Old and Three Years Old or Four Years and Older adjustment factor categories.
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If we have one child with exceptional needs in a class, can we report the other children in that class as exceptional needs?
No, reporting child days of enrollment within the exceptional needs adjustment factor category is limited to those children with exceptional needs. California Education Code (EC) Section 8205(h) defines children with exceptional needs as either of the following:
- Children under three years of age who have been determined to be eligible for early intervention services pursuant to the California Early Intervention Services Act (Title 14 (commencing with Section 95000) of the Government Code) and its implementing regulations. These children include an infant or toddler with a developmental delay or established risk condition, or who is at high risk of having a substantial developmental disability, as defined in subdivision (a) of Section 95014 of the Government Code. These children shall have active individualized family service plans and shall be receiving early intervention services.
- Children 3 to 21 years of age, inclusive, who have been determined to be eligible for special education and related services by an individualized education program team according to the special education requirements contained in Part 30 (commencing with Section 56000) of Division 4 of Title 2, and who meet eligibility criteria described in Section 56026 and, Article 2.5 (commencing with Section 56333) of Chapter 4 of Part 30 of Division 4 of Title 2, and Sections 3030 and 3031 of Title 5 of the California Code of Regulations. These children shall have an active individualized education program and shall be receiving early intervention services or appropriate special education.
Time Base Designation
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How do I know if a child should be reported as full-time or part-time?
In order to determine whether a child is reported as full-time or part-time, contractors should use the child’s certified schedule based on a full week of services to determine whether the child is deemed as a part-time or full-time enrollment. If the number of hours is less than 25 total hours, then each day will be reported as part-time. If the number of hours is 25 total hours or more, then each day will be reported as full-time.
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If a child is certified for 30 hours per week but the child regularly attends only 20 hours per week is the child still reported under the full-time category?
Yes, the child’s days of enrollment shall be reported under the time-base category in which they are certified to attend per the notice of action, regardless of the number of hours they actually attended.
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How do I report a child who is certified to receive services mid-week?
When a child is enrolled mid-week, contractors should start by using the child’s certified schedule to first determine whether the child is deemed as a part-time (less than 25 hours per week) or full-time (25 hours per week or more) enrollment. Children enrolled mid-week shall then be reported based on their certified schedule (encompassing one full week of services), beginning with their first day of enrollment. For example, if a child is certified 8 hours per day and five days per week, which results in a full-time schedule, and enrolled beginning on a Thursday, the child will be reported as full-time beginning on Thursday.
Reporting Example of Child Certified to Receive Services Mid-Week (Full-Time)
Number of Hours Child is Certified:
Period of Performance Monday Tuesday Wednesday Thursday Friday Total Weekly Hours Week 1 N/A N/A N/A 8 8 16 Week 2 8 8 8 8 8 40 Week 3 8 8 8 8 8 40 Week 4 8 8 8 8 8 40
How to Report Enrollment on Enrollment, Attendance and Fiscal Report:
Period of Performance Monday Tuesday Wednesday Thursday Friday Week 1 N/A N/A N/A Full-Time Full-Time Week 2 Full-Time Full-Time Full-Time Full-Time Full-Time Week 3 Full-Time Full-Time Full-Time Full-Time Full-Time Week 4 Full-Time Full-Time Full-Time Full-Time Full-Time -
How do I report a child who is enrolled less than five days per week?
A child’s enrollment is deemed as part-time or full-time based on whether they are enrolled for less than 25 hours (part-time) or 25 hours or more (full-time) a week.
Once the child is deemed as part-time or full-time, a child’s enrollment will be reported as such, on each day the contractor is open to provide service for the child’s full enrollment period. To report the associated days of attendance, contractors should record the days the child is not certified to be in the program as an unscheduled day. For purposes of reporting, unscheduled days will be included as a day of attendance.Reporting Example of Child Enrolled Full-Time Less Than 5 Days per Week
Number of Hours Child is Certified:
Period of Performance Monday Tuesday Wednesday Thursday Friday Total Weekly Hours Week 1 8 8 8 8 N/A 32 Week 2 8 8 8 8 N/A 32 Week 3 8 8 8 8 N/A 32 Week 4 8 8 8 8 N/A 32
How to Report Enrollment on Enrollment, Attendance and Fiscal Report:
Period of Performance Monday Tuesday Wednesday Thursday Friday Week 1 Full-Time Full-Time Full-Time Full-Time Full-Time Week 2 Full-Time Full-Time Full-Time Full-Time Full-Time Week 3 Full-Time Full-Time Full-Time Full-Time Full-Time Week 4 Full-Time Full-Time Full-Time Full-Time Full-Time Reporting Example of Child Enrolled Part-Time Less Than 5 Days per Week
Number of Hours Child is Certified:
Period of Performance Monday Tuesday Wednesday Thursday Friday Total Weekly Hours Week 1 8 N/A 8 N/A 8 24 Week 2 8 N/A 8 N/A 8 24 Week 3 8 N/A 8 N/A 8 24 Week 4 8 N/A 8 N/A 8 24
How to Report Enrollment on Enrollment, Attendance and Fiscal Report:
Period of Performance Monday Tuesday Wednesday Thursday Friday Week 1 Part-Time Part-Time Part-Time Part-Time Part-Time Week 2 Part-Time Part-Time Part-Time Part-Time Part-Time Week 3 Part-Time Part-Time Part-Time Part-Time Part-Time Week 4 Part-Time Part-Time Part-Time Part-Time Part-Time -
How do I report a child during a holiday break or when the school is closed for vacation?
In no case should enrollment be reported on days that the program is not open to provide California State Preschool Program (CSPP) services.
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If my program is closed mid-week due to a holiday schedule, do I need to reassess whether children are to be reported as part-time or full-time on that week?
No, you will not need to reassess how a child’s enrollment will be reported because of a holiday. Children enrolled with a regular schedule will be reported for each day of their eligibility period based on their certified schedule. Enrollment will not be reported for days in which a program is not open to provide preschool services. For example, if a child is certified Monday through Friday for full-time services, and the program is closed on Thursday and Friday due to a holiday, the child will still be reported as full-time on Monday, Tuesday and Wednesday. No enrollment will be reported on the days in which the program is closed due to a holiday.
Reporting Example of Child Enrolled Full-Time Less During a Holiday Break
Number of Hours Child is Certified:
Period of Performance Monday Tuesday Wednesday Thursday Friday Total Weekly Hours Week 1 8 8 8 8 8 40 Week 2 8 8 8 8 8 40 Week 3 8 8 8 N/A N/A 24 Week 4 8 8 8 8 8 40
How to Report Enrollment on Enrollment, Attendance and Fiscal Report:
Period of Performance Monday Tuesday Wednesday Thursday Friday Week 1 Full-Time Full-Time Full-Time Full-Time Full-Time Week 2 Full-Time Full-Time Full-Time Full-Time Full-Time Week 3 Full-Time Full-Time Full-Time N/A N/A Week 4 Full-Time Full-Time Full-Time Full-Time Full-Time -
How do I report a child who is certified for ten and a half (10.5) hours per day?
Children receiving at least full-time reimbursement and certified for 10.5 hours per day or more will continue to be reported as full-time-plus on the specific days in which they are certified to receive services for 10.5 hours or more. For example, if a child is certified to receive services for 10.5 hours two days per week, and eight hours three days per week, then the child is certified for full-time as the total number of hours is more than 25. Each day in which they are certified to receive services for 10.5 hours or more will be reported as full-time-plus, and the remaining days will be reported as full-time.
Reporting Example of Child's Full-Time-Plus Enrollment
Number of Hours Child is Certified:
Period of Performance Monday Tuesday Wednesday Thursday Friday Total Weekly Hours Week 1 8 10.5 8 10.5 8 45 Week 2 8 10.5 8 10.5 8 45 Week 3 8 10.5 8 10.5 8 45 Week 4 8 10.5 8 10.5 8 45
How to Report Enrollment on Enrollment, Attendance and Fiscal Report:
Period of Performance Monday Tuesday Wednesday Thursday Friday Week 1 Full-Time Full-Time-Plus Full-Time Full-Time-Plus Full-Time Week 2 Full-Time Full-Time-Plus Full-Time Full-Time-Plus Full-Time Week 3 Full-Time Full-Time-Plus Full-Time Full-Time-Plus Full-Time Week 4 Full-Time Full-Time-Plus Full-Time Full-Time-Plus Full-Time
If a child is certified to receive services for more than 10.5 hours on a specific day but their weekly certified schedule is still less than 25 hours, that child is deemed as part-time and may not report the one 10.5-hour day as full-time-plus. As an example, if a child is certified to receive services for 10.5 hours one day and four hours four days per week, which results in a part-time schedule, then the child will be reported as part-time for each day of the week.
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How do I report a child with a variable schedule?
Contractors should refer to the child’s maximum authorized hours of care to determine whether the child is deemed as a part-time (less than 25 hours per week) or full-time (25 hours per week or more) enrollment. Once the child is deemed as part-time or full-time based on their maximum authorized hours of care, a child’s enrollment will be reported as such on each day the contractor is open to provide services, regardless of attendance.
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If my program is closed for staff training or professional development, do I need to reassess whether children are to be reported as part-time or full-time on that week?
No, a contractor will not need to reassess how a child’s enrollment will be reported as a result of the program closing for staff training. Children enrolled with a regular schedule will be reported for each day of their eligibility period based on their certified schedule. Enrollment will not be reported for days in which a program is not open to provide preschool services. For example, if a child is certified Monday through Friday for full-time services, and the program is closed on a Monday due to staff training, the child will still be reported as full-time Tuesday through Thursday.
Reporting Example of a Program that is Closed All Day for Staff Training
Number of Hours Child is Certified:
Period of Performance Monday Tuesday Wednesday Thursday Friday Total Weekly Hours Week 1 6 6 6 6 6 30 Week 2 Program Closed for Staff Training 6 6 6 6 24 Week 3 6 6 6 6 6 30 Week 4 6 6 6 6 6 30
How to Report Enrollment on Enrollment, Attendance and Fiscal Report:
Period of Performance Monday Tuesday Wednesday Thursday Friday Week 1 Full-Time Full-Time Full-Time Full-Time Full-Time Week 2 N/A Full-Time Full-Time Full-Time Full-Time Week 3 Full-Time Full-Time Full-Time Full-Time Full-Time Week 4 Full-Time Full-Time Full-Time Full-Time Full-Time
If a program closes early for staff training, enrollment for that day should still be reported based on a child’s certified schedule. Using the example of a child who is certified for full-time services Monday through Friday, if the program closes four hours early on a Wednesday for staff training, the child will be reported as full-time on that day as the program was open and providing services.Reporting Example of a Program that Closes Early for Staff Training
Number of Hours Child is Certified:
*Program closed four hours early for staff training.Period of Performance Monday Tuesday Wednesday Thursday Friday Total Weekly Hours Week 1 6 6 6* 6 6 30 Week 2 Program Closed for Staff Training 6 6 6 6 24 Week 3 6 6 6 6 6 30 Week 4 6 6 6 6 6 30
How to Report Enrollment on Enrollment, Attendance and Fiscal Report:
Period of Performance Monday Tuesday Wednesday Thursday Friday Week 1 Full-Time Full-Time Full-Time Full-Time Full-Time Week 2 Full-Time Full-Time Full-Time Full-Time Full-Time Week 3 Full-Time Full-Time Full-Time Full-Time Full-Time Week 4 Full-Time Full-Time Full-Time Full-Time Full-Time
Reporting Attendance
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When will the reported total days of enrollment and days of attendance be different?
The days of enrollment and days of attendance will be the same if the child has only excused absences. If the child has any unexcused absences, the days of attendance reported would be fewer than days of enrollment.
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How should attendance be recorded for children that we haven't had any contact with?
Education Code (EC) Section 8205(c) defines attendance as the number of children present at a preschool facility. EC Section 8205(c) further states that attendance for purposes of reimbursement, includes excused absences by children because of illness, quarantine, illness or quarantine of their parent, family emergency, or to spend time with a parent or other relative as required by a court of law or that is clearly in the best interest of the child. Thus, days in which there is no reason for the absence must be considered an unexcused absence, and would not be reported as a day of attendance on the Enrollment, Attendance, and Fiscal Report.
Reporting Days of Operation
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What is a day of operation?
A day of operation is a day that the contractor provides services for at least one enrolled certified child.
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If a contractor has two service counties with different Days of Operation, which days of operation should be reported?
A day of operation is not dependent upon where the child was served. Therefore, contractors should include all days when any site is open and serving children, regardless of the service county, in their reported days of operation.
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What is the deadline to change the days of operation for Fiscal Year (FY) 2024-25?
Contractors must submit all calendar changes no later than June 30th.
Sign-in/Sign-out Sheets
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For days when a child is absent, is a reason required, or is a signature sufficient?
Per California Code of Regulations, Title 5 (5 CCR) Section 17819, if the absence is claimed by the contractor as an excused absence as defined in Education Code (EC) Section 8205, the attendance accounting records shall contain verification that includes the name of the child, the date(s) of absence, the specific reason for the absence, and the signature of the parent or the contractor's authorized representative if verification is made by telephone.
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What is an authorized adult and what is a full signature?
An authorized adult would be either the parent or the program staff who received the call regarding the absence. Signatures can vary; if the signature matches the one the parent typically uses, it does not matter that it isn’t legible, provided they are signing.
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Is a digital signature sufficient for Sign-in/Sign-outs?
Yes. Pursuant to Education Code (EC) Section 8234, the use of a digital signature shall have the same force and effect as the use of a manual signature, if it meets accepted California Department of Education (CDE) program and technology requirements. Please refer to Management Bulletin 17-04 for more information on the use of digital signatures.
Fiscal Reporting
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How do I report program revenue and expenses on the Enrollment, Attendance, and Fiscal Report?
According to the annual Contract Terms and Conditions (CT&C), contractors must report the amount and sources of all revenues, excluding contract funds, and the total expenditures related to the program operation on the Enrollment, Attendance, and Fiscal Report. Revenue and expenditure reporting is reported at the contract level, inclusive of all service counties.
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Are family fees reported when they are collected?
No. Family fees should be reported based on the fees the contractor expects to collect in any given report month, regardless of when fees were received.
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What are some best practices for Cost Allocation Plans?
Contractors should work with their certified public accountant (CPA) to create a Cost Allocation Plan. Contractors can also reach out to California Department of Education’s (CDE) Audits & Investigations Division for guidance.
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How do we report allocations outside of contract?
Allocations outside of contract should be reported as restricted income, within the revenue section of the Enrollment, Attendance, and Fiscal Report. This revenue should only be reported when its corresponding expenses are also reported.
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Where can I find a list of allowable expenses for Preschool funds?
Please refer to the Contract Terms and Conditions (CT&C) (DOCX) for more information on specific items reimbursable to the contract. Specifically, contractors should refer to Specific Items of Reimbursable Costs and Nonreimbursable Costs section of the CT&C.