The California Department of Education has posted two new Local Educational Agencies (LEAs) penalty calculator tools designed to assist LEAs and auditors in estimating the cost of audit findings related to Transitional Kindergarten (TK) Early Enrollment and the Expanded Learning Opportunities Program (ELO-P).

The ELO-P Calculator

This tool estimates the cost of an audit finding for failing to meet the offering and access, and day requirements in FY 2023–24 and subsequent years (EC Section 46120). More information concerning the ELO-P requirements and the associated penalties can be found on the ELO-P FAQs webpage. 

TK Early Enrollment Calculator

This tool tracks the class size and adult-to-student ratio for TK classrooms with “early enrollment” students and estimates the cost of the associated penalties for not meeting the TK early enrollment requirements in Fiscal Years (FY) 2023–24 and 2024–25 pursuant to Education Code (EC) Section 48000.15). TK classrooms without “early enrollment” students should reference the TK tabs within the Audit Finding Calculator for fiscal years 2022–23 and 2023–24. More information concerning the TK and TK Early Enrollment requirements and the associated penalties can be found on the TK FAQs webpage.

These calculators are now accessible on the California Department of Education’s Penalty Calculators web page. The 2023-24 Audit Guide, including the Supplement to the 2023–24 Audit Guide, can be found on the Education Audit Appeals Panel web page. 

Support

• For audit questions, please contact the Audit Resolution Office at 916-323-8068 or by email at LEAAudits@cde.ca.gov for assistance. 
• For TK and ELO-P funding questions, please contact the Principal Apportionment Section at 916-324-4541 or by email at PASE@cde.ca.gov for assistance.