County Office of Education (COE) Certification

Overview

Each COE shall submit a Certification of Corrective Action Form (PDF) and certify to the State Superintendent of Public Instruction and State Controller's Office by May 15th, pursuant to EC 41020 . Users should download and save the PDF prior to entering data into the form.

The certification states that the county has completed the following:

• Reviewed all annual audits of each Local Educational Agency under the County Superintendent of Schools’ jurisdiction for the prior fiscal year.
• All audit exceptions that the County Superintendent of Schools was required to review were reviewed.
• All those exceptions required to be reviewed by the county, except as otherwise noted in the certification, have been corrected by the LEA or that an acceptable plan of correction has been submitted to the County Superintendent of Schools.
• Identified any attendance-related audit exceptions or exceptions involving state funds by the LEA and required the LEA to which the audit exceptions were directed to submit appropriate reporting forms for processing by the State Superintendent of Public Instruction.

Digital Signature Requirements

A Certification of Corrective Action Resolution Form request may be signed digitally, if the following conditions are met: 

• Digital signatures (e.g. an electronic identifier, created by computer) must meet the provisions outlined in Government Code 16.5 .
• To ensure validity, a digital signature must be:
  • Unique to the person using it.
  • Capable of verification.
  • Under the sole control of the person using it.
  • Linked to data in a way that any changes to the data would invalidate the digital signature.
  • Conform to regulations adopted by the Secretary of State.

California Department of Education (CDE) recommends COEs that are unable to meet the digital signature requirements, use a scanned "wet" signature and email the form to CDE and SCO.

Email Submittal File Format Instructions

• COEs should email the attachments as PDFs.
• Title the PDF file name as "COE name, CCA Form, FY of the annual audits reviewed" (example: ABC COE, CCA Form, FY 2022-23).
• COE Certification of Corrective Action Form are only accepted via email.
• COE Certification of Corrective Action Form should be retained on file for recordkeeping purposes.

COEs are required to submit the COE Certification of Corrective Action Form submittals to CDE and SCO:

Audit Resolution Office
School Fiscal Services Division
California Department of Education
Email: leaaudits@cde.ca.gov
Fax: 916-327-6157

State Controller’s Office
Division of Audits
Financial Audits Bureau/Education Oversight Unit
Email: leaaudits@sco.ca.gov

If you have any questions regarding the COE Certification of Corrective Action Form submittal process, please contact the Audit Resolution Office by email at leaaudits@cde.ca.gov.

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