FY 2025-26 Fiscal Year-End Accruals

FY 2025-2026 Unaudited Actuals Memo

Attachment A - SACS Web System 2026 Unaudited Actuals Release Letter

Attachment B - Application for Exemption on Required Classroom Expenditures

Attachment C - GANN Limit Sample Board Resolutions

FY 2025-2026 Accrual Memo

1. Principal Apportionment - June Deferrals
   • Frontline CT27-00058 - CT27-00080
2. 4th Quarter Lottery
   • 4th Qtr Accrual Spreadsheet (Updated 07-28-26)
   • 4th Qtr - $34.86 per ADA (unrestricted) & $33.98 per ADA (Prop 20) (Updated 07-28-26)
     (Reference CDE Letter dated July 14, 2026)
3. 4th Quarter Interest
   • District Funds
     • Frontline CT27-00122
     • Frontline CT27-00123 (TRANS)
   • AP/Payroll Revolving Funds - Frontline CT27-00120
4. Attendance District Funded County Program 
   • See FY 2025-26 Budget/Interim Information (District Specific) Section
5. Special Education Instructional Programs - Fee for Service
6. Special Education Transportation Costs
7. Community Schools
8. Frontline Costs
   • FY25-26 Frontline ERP Annual Costs (08-05-26)