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SDLA Compliance Resource

Approve and Certify the Second Interim Report

An implementation guide for building the second interim report through January 31, recertifying the district's financial condition, and filing with the county office by March 17.

  • Fiscal & Budget
  • Governance & Board Approval
Date(s)March 17, 2027 (districts); March 15, 2027 (charter schools); county may change certification by April 16, 2027
Applies toSchool districts and county offices; charter schools file a second interim with the chartering authority and county office

In Plain Language: The second interim repeats the first interim's process with actuals through January 31 and the Governor's January budget proposal. The board again certifies whether the district can meet its obligations for this year and the next two. A qualified or negative second interim requires a June 1 financial projection.

Why this matters

The second interim is the last formal certification before layoff notices (March 15) and budget adoption. It is the county's best early warning for the next fiscal year, and it determines whether the district must file a third interim on June 1.

Joint ownership

District: chief business official, budget staff, HR (position control and March 15 notices), and the board. County office: reviews, may change the certification by April 16, and reports qualified and negative districts to the state.

From January 31 actuals to a certified second interim: the SDLA ITO workflow

The second interim refreshes the forecast with mid-year actuals and the Governor's January proposal. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 10 steps.

SDLA ITO: 10 steps. Input: pull January 31 actuals; apply the January budget proposal; collect county instructions. Transformation: project the full year; update the multiyear projection; run criteria and standards; board review and certification. Output: signed certification; sACS interim filing; budget development baseline.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers project the full year; update the multiyear projection; run criteria and standards; board review and certification; Output delivers signed certification; sACS interim filing; budget development baseline. File by March 17, 2027 (charters March 15).

Open the full-size workflow graphic

Implementation workflow

  1. January 31Close the period.Freeze the reporting period and confirm postings.
  2. Early FebruaryApply new assumptions.Incorporate the Governor's proposal, P-1 ADA, and settlements.
  3. Mid-FebruaryProject and test.Complete projections, the MYP, and criteria and standards.
  4. Early MarchBoard action.Adopt the certification; align with March 15 notice decisions.
  5. By March 17File.Submit the SACS interim and certification to the county office.
  6. By April 16County review.Respond to county questions; prepare for June 1 if qualified or negative.

Second interim checklist

  • P-1 ADA and enrollment trends reflected.
  • Planned reductions match board-authorized March 15 notices.
  • Cash-flow projection through June 30 and into the next year reviewed.
  • Criteria and standards exceptions explained.
  • June 1 projection calendared if the certification is qualified or negative.

Official guidance and help

Source review completed October 25, 2026. Verify your county office's due dates and any additional documentation it requires.