2026 California School District Budget, Interim, and Audit Calendar
Summary
The California Department of Education published the 2026 Financial Reporting Calendar establishing statutory due dates for county offices of education, school districts, and charter schools to submit budget, interim report, and audit filings for fiscal years 2025-26 and 2026-27. Key deadlines include July 1 for budget submissions, September 15 for unaudited actual data, December 15 for first interim reports and prior-year audits, and March 17, 2026 for second interim reports. Per Government Code sections 6700, 6707, and 6803, deadlines falling on weekends or holidays shift to the next business day.
“Summary Calendar includes 2026–27 budget, interim, and 2025–26 unaudited actuals and audit calendar.”
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What changed
The California Department of Education published the 2026 Financial Reporting Calendar for county offices of education (COEs), school districts, and charter schools. The calendar specifies statutory due dates for 2026-27 budget submissions, 2025-26 unaudited actual data, and interim financial reports covering periods ending October 31 and January 31. COEs must transmit district and charter school unaudited actual data to the State Superintendent by October 15. Districts and charter schools with qualified or negative certifications must file with the State Superintendent and State Controller in addition to their COE. The calendar also includes Gann limit resolution adoption deadlines and per-pupil expenditure reporting requirements due March 17.
California educational agencies subject to Education Code reporting requirements should use this calendar to ensure compliance with statutory deadlines. Districts and county offices certified as qualified or negative at second interim must submit a third interim report by June 1. The State Superintendent reports to the Legislature regarding unadopted district budgets by January 10. LEAs must report per-pupil expenditure and school-level expenditure data to the CDE by March 17 pursuant to ESEA Section 1111(h).
Archived snapshot
Apr 24, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
2026 Financial Reporting Calendar – Summary
Summary Calendar includes 2026–27 budget, interim, and 2025–26 unaudited actuals and audit calendar. *
Due dates are established in law unless otherwise noted. In accordance with Government Code (GC) 6700, GC 6707, and GC 6803, if the due date falls on a Saturday, Sunday, or holiday, the reporting date shall be the following workday. Unless stated otherwise, “days” means calendar days.
** Date calculated as prescribed in law
*** Gann filing date administratively determined by the California Department of Education (CDE)
**** Education Code (EC) 42100 reporting will satisfy the EC 47604.33 requirement
COE = County Office of Education; LEA = Local Educational Agency; ESEA = Elementary and Secondary Education Act.
| Date Due* | Item | Description | Education Code |
|---|---|---|---|
| July 1 | Budget | COE budget due to State Superintendent | 1622(a) |
| July 1 | Budget | District budget due to COE | 42127(a)(2) |
| July 1 | Budget | Charter school budget due to chartering authority and COE | 47604.33(a)(1) |
| September 15 | Unaudited Actual Data, including Gann, due to COE | District unaudited actual data, including Gann***, due to COE | 42100(a), |
| GC 7906(f) | |||
| September 15 | Unaudited Actual Data, including Gann, due to COE | Charter school unaudited actual data due to chartering authority and COE | 47604.33(a)(5)****, |
| 42100(b) | |||
| September 15 | Gann Resolution | District adopts Gann resolution | 42132 |
| October 15 | Gann Resolution | COE adopts Gann resolution | 1629 |
| October 15 | Unaudited Actual Data, including Gann, due to State Superintendent | COE unaudited actual data, including Gann***, due to State Superintendent | 1628 |
| GC 7907(h) | |||
| October 15 | Unaudited Actual Data, including Gann, due to State Superintendent | After reviewing for accuracy, COE transmits district and charter school unaudited actual data, including Gann***, to State Superintendent | 42100(a) |
| GC 7906(f) | |||
| October 22 | Tentative Disapproved District Budgets | COE must notify State Superintendent of district budgets which may be disapproved | 42127(e) |
| November 8 | Disapproved District Budgets | COE notifies State Superintendent of district budgets that have been disapproved or budget review committees waived | 42127(g) |
| December 15** | First Interim Report (for period ending October 31) | COE first interim report due to State Superintendent | 1240(l)(1)(A) and (B) |
| December 15** | First Interim Report (for period ending October 31) | District first interim report due to COE (also to State Superintendent and State Controller if qualified or negative) | 42131(a)(1) and (2) |
| December 15 | Charter School | ||
| First Interim Report (for period ending October 31) | Charter school first interim report due to chartering authority and COE | 47604.33(a)(3) | |
| December 15 | Audit | COE prior year audit due to State Superintendent and State Controller | |
| District prior year audit due to COE, State Superintendent, and State Controller | 41020(h) | ||
| December 15 | Audit | Charter school prior year audit due to chartering authority, COE, State Superintendent, and State Controller | 47605(m), |
| 41020(h) | |||
| January 10 | Unadopted Budgets Report | The State Superintendent must report to the Legislature and the Department of Finance regarding districts that, by December 31, do not have adopted budgets | 42127(f)(1), |
| January 14** | First Interim Status Report | COE must notify State Superintendent and State Controller of district first interim certifications | 42131(c) |
| January 14** | District Qualified/ Negative Interims | COE must report to State Superintendent and State Controller on district qualified or negative first interims | 42131(a)(2) |
| March 15 | Charter School Second Interim Report (for period ending January 31) | Charter school second interim report due to chartering authority and COE | 47604.33(a)(4) |
| March 17 | Per-Pupil Expenditure Data | LEAs must report per-pupil expenditure data for the preceding fiscal year to the CDE | Elementary and Secondary Education Act (ESEA) section 1111(h)(1)(C)(x) and (h)(2)(C |
| March 17 | School Level Finance Survey | LEAs must report school level expenditure data for the preceding fiscal year to the CDE | Department of Education Organization Act (DEOA) 1979; 20 U.S.C. § 3413(c)(1)) and 34 C.F.R. § 100.6(b) |
| March 17** | Second Interim Report (for period ending January 31) | COE second interim report due to State Superintendent | 1240(l)(1)(A) and (B) |
| March 17** | Second Interim Report (for period ending January 31) | District second interim report due to COE (also to State Superintendent and State Controller if qualified or negative) | 42131(a)(1) and (2) |
| April 16** | Second Interim Status Report | COE must notify State Superintendent and State Controller of district second interim certifications | 42131(c) |
| April 16** | District Qualified/Negative Interims | COE must report to State Superintendent and State Controller on district qualified or negative second interims | 42131(a)(2) |
| May 15 | Audit Status Report | COE must certify to State Superintendent and State Controller that LEA prior year audits were reviewed and must identify attendance-related exceptions or exceptions involving state funds | 41020(k) |
| June 1 | Third Interim Report | Due to COE, State Superintendent, and State Controller if district or county office is certified as qualified or negative at second interim: a financial statement that covers the financial and budgetary status of the district or county office for the period ending April 30 and projects fund and cash balances as of June 30 | 1240.2, 42131(f) |
| Questions: Fiscal Oversight and Support | sacsinfo@cde.ca.gov Last Reviewed: Friday, April 24, 2026 Trending in Software & Forms |
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