County Office Advisories Index
Audit Report Issues
- Audit activity report calendar
- Audit documentation guidelines
- Annual audit
- Requirements for annual audit
- Sample audit contract
Board of Trustees Issues
- Annual organizational meeting of school boards
Annual investment policy
Annual report of governing board
Budget transfer resolutionBudget and Financial Issues
- Accounts receivable report
Budget transfers - end of year
Contingent tax liability
Deferred income recognition- Gann Limitation adoption
- Governer's budget proposal 1996-97
Governor's January budget proposal- Investment policies & quarterly financial reports
- May revise to state budget
- Mileage rates
Publication of public hearing
Resolution for temporary interfund transfer
Tracking class size reduction costs- Year-end accruals
- Year-end closing of object codes 9160 and 9510
Emergency Conditions Issues
- Emergency repair contract requirements
- Emergency repair requirements
- Operation of school buses during foggy conditions
Miscellaneous Reporting Issues
- Aid to families with dependent children
- Concurrant enrollment ADA changes
- Deferred maintenance
Sample County Wide Plans for Expelled Youths
- Kern county wide plan for expelled youth
- San Bernardino county wide plan for expelled youth
- San Joaquin county wide plan for expelled youth
- Plan for small school districts
- Plan for large school districts
- Ventura county wide plan for expelled youth
Payroll Issues
- Changing W-4 withholding
- Form W-2 filing
- Independent contractor vs. employee
- Processing payrolls as a current liability
Salary information for 1996-97- Student Unemployment Insurance
- Supplemental payroll taxes - summer school
- Unemployment insurance report
- PERS Employer Rate Decrease
PERS pre-tax service credit purchase(s)
Processing payroll as a current liabilityState Software and Reporting Issues
1996/97 J-200/400/600 instructions
1997/97 Salary and Benefits Schedule, Form J-90
Financial Reporting Software and Forms
Form J-380
J-200 timelines
The information on this page is derived from advisories produced during a school year by the Kern County Superintendent of Schools office, which houses and administers FCMAT. As you read through these files, please bear in mind the following:
1. Wherever possible, we have tried to change our office name to "Xxxxx County Office of Education" so that if other county offices choose to use any of these advisories as templates, it will be relatively simple to substitute the office name. Many of these advisories make references to individuals and we've also tried to change those to "Xxxxx." However, we may have missed some, so please read and change the advisory(ies) as appropriate.
2. While you're reading any advisory, you can save it to your computer simply by selecting "Save" under your File menu while the file's window is active on your screen.
3. We have endeavored to list only those advisories that are of general interest. While the advisories may be of more practical use to county offices of education, any district user is, of course, invited to read through and save any of these files.
Click on any index advisory item listed above to go directly to that advisory. Click on "Back to Index" to return to the Index, etc.| FCMAT On-line Resources | FCMAT Home Page |