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SDLA Compliance Resource

Complete Authorized Audit Adjustments and Prior-Year Corrections

A controlled correction window requiring the right fiscal year, mode, audit support, CDE access, and final verification—including the ELO‑P operational-intent cutoff.

  • Principal Apportionment
  • Corrections
  • Audit Adjustments
Date(s)October 1, 2026
Applies toLEAs needing applicable audit adjustments, prior-year PADC corrections, or final FY 2025–26 P-2 ELO‑P operational-intent correction

In Plain Language: Identify each correction and authority, obtain required audit finding or auditor concurrence, request access when necessary, enter in the correct year/period/mode, and verify the final report.

Why this matters

A correction posted to the wrong period or without required audit support can fail, alter funding incorrectly, or become unavailable after the cutoff.

Primary ownership

Primary owner: PADC/principal-apportionment fiscal lead. Partners: auditor, attendance/CALPADS, ELO‑P, charter/COE/SELPA staff, superintendent, and CDE PASE.

From a correction inventory to submitted audit adjustments: the SDLA ITO workflow

Every correction needs the right year, period, mode, and audit authority before it is entered. This SDLA ITO (Input, Transformation, Output) graphic shows how audit findings, prior-year PADC data, and the ELO-P operational-intent correction become the correction matrix, the before and after reports, and the submission confirmation.

SDLA ITO: eleven steps from audit findings, prior-year PADC data, and the ELO-P operational-intent correction, through inventory, audit support, CDE access and mode, and entry and verification, to the correction matrix, the before and after reports, and the submission confirmation.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers inventory, audit support, CDE access and mode, and entry and verification; Output covers the correction matrix, the before and after reports, and the submission confirmation. Submit by October 1, 2026.

Open the full-size workflow graphic

Operational workflow

  1. Build correction inventory by year, period, screen, amount, reason, and authority.
  2. Obtain audit support and internal approvals.
  3. Request CDE access and use the correct PADC corrected mode or CALPADS adjustment process.
  4. Enter, validate, and independently compare revised reports.
  5. Submit by October 1 and retain final funding-impact evidence.

Implementation pathway

Inventory
Authority/auditor
Access/mode
Enter/verify
Submit

Evidence to retain

  • Correction matrix
  • Audit/concurrence support
  • CDE access record
  • Before/after reports
  • Submission confirmation

Official guidance and help

Source review completed August 30, 2026. Verify the live CDE calendar, current CALPADS/PADC instructions, local source records, required partner approvals, and final posted or certified state before acting.