FY 2024-25 Fiscal Year-End Accruals

FY 2024-2025 Unaudited Actuals Memo

Attachment A - SACS Web System 2025 Unaudited Actuals Release Letter

Attachment B - Application for Exemption on Required Classroom Expenditures

Attachment C - GANN Limit Sample Board Resolutions

FY 2024-2025 Accrual Memo

1. Principal Apportionment - June Deferrals (08-11-25)
   • Object Code 8019 Reversal Journals (08-14-25)
   • Object Code 8011 Journals (08-14-25)
2. 4th Quarter Lottery
   • 4th Qtr Accrual Spreadsheet (08-11-25)
   • 4th Qtr - $35.45 per ADA (unrestricted) & $39.00 per ADA (Prop 20) (08-11-25)
     (Reference CDE Letter dated July 14, 2025)
3. 4th Quarter Interest
   • District Funds
     • Frontline CT26-00160 (08-11-25)
     • Frontline CT26-00157 (08-11-25)
   • AP/Payroll Revolving Funds - Frontline CT26-00159 (08-11-25)
   • Deferred Net Pay - Frontline CT26-00158 (08-11-25)
4. CECC Final Costs
   • FY24-25 CECC Final Costs (08-14-25)
5. Attendance District Funded County Program 
   • Annual (07-30-25)
6. Special Education Instructional Programs - Fee for Service
7. Special Education Transportation Costs
8. Community Schools
9. Property Tax ERAF Deficit (LCFF Funded Districts Only)
   • Not Applicable
10. Frontline Costs
    • FY24-25 Frontline Absence Management Licensing Costs (08-14-25)