Contracting Agencies Audit Guidelines & Resources
Resources for external auditors and contracting agencies for completing the annual audits of Child Care & Development (CCD) programs and the Child and Adult Care Food Program (CACFP).
As of July 1, 2021, the Early Childhood Development Act of 2020 transferred administration of the following CCD programs to the California Department of Social Services:
- General CCD Programs (CCTR)
- Migrant CCD Programs (CMIG)
- California Alternative Payment Programs (CAPP)
- California Family Child Care Home Education Networks (CFCC)
- Stages 2 and 3 of the California Work Opportunity and Responsibility to Kids (CalWORKs) Child Care Programs (C2AP and C3AP)
- Migrant Alternative Payment Programs (CMAP)
- CCD services for children with severe disabilities (CHAN)
- Child Care Resource and Referral Program (CRRP)
- The California Child Care Initiative Project (CCIP)
- Local CCD Planning Councils (CLPC)
- The Child and Adult Care Food Program (CACFP)
CDSS Audit Guide, Revised 2022 (PDF; 1MB)
Audit requirements and guidance applicable to certain state and federal programs operated by private and public agencies under agreements with the California Department of Social Services (CDSS). Includes guidelines for independent auditors conducting audits of CCD and CACFP contracts administered by CDSS.
Annual Audit Status Certification (AASC)
AASC Form FY2021-22 (PDF; 284KB)
AASC Form Instructions (PDF; 210KB)
Organizations that participate in CCD programs and CACFP administered by the CDSS must annually report to the CDSS the total amount of federal and state funds expended during the past fiscal year by submitting a completed AASC Form by October 15, 2022.
The AASC form should be submitted by email to AuditsOffice@dss.ca.gov. Alternatively, it can be sent to the mailing address on this website.
Failure to timely submit the AASC Form may jeopardize an organization’s continued participation in programs administered by the CDSS.
If the information requested on the AASC form does not apply to your organization for reasons such as cancellation, termination, or voluntary discontinuation of CDSS programs, please sign, date, and return the form with a notation stating the reason of non-applicability.
Note: this does not replace the federal and state requirements to submit an annual audit report to the CDSS Office of Audit Services and Federal Clearinghouse.
Extension Request Form
Extension Request Form (PDF; 283KB)
Except for Child Development program contractors on conditional status, Title 5, California Code of Regulations (5 CCR), Section 18073, allows a one-time-only per year, 30-calendar-day extension of the audit due date, provided the inability of the contractor to submit the audit report by the due date was beyond the fault and control of the contractor.
Extension requests must be submitted directly to CDSS. Contractors operating both CDE and CDSS administered programs should submit Extension Request forms to both departments. Submission to CDE will not be considered timely submittal to CDSS.
For contractors with a fiscal year ending June 30, a request for extension shall be made by 4:00 p.m. on November 14. More information can be found in the CDSS Audit Guide.
Quality Review Checklist
Quality Review Checklist FY2020-21
A Quality Review Checklist is required to be completed by an agency representative (i.e. an employee of the agency or an accountant or CPA acting on behalf of the agency) prior to the issuance of the final audit report. The quality review checklist is a separate document from the audit report but does need to be included as part of the audit report submission.
Audited Attendance and Fiscal Reports
Forms and instructions for independent auditors to simplify the audit process and facilitate CDSS’s determination of fiscal year and reimbursable earnings needed to close out child development contracts.
AUD Forms – Fiscal Year 2021-22
AUD Forms – Fiscal Year 2020-21
Contracting agencies and independent auditors with questions about the CDSS Audit Guide, audit requirements, or the website forms, may contact CDSS Office of Audit Services at AuditsOffice@dss.ca.gov.