Publications & Reports
CCS Local Control and Accountability (LCAP) Approval Manual
This California County Superintendents (CCS) (formerly California County Superintendents Educational Services Association [CCSESA]) manual provides a guide for county offices of education to use in their LCAP oversight and approval process.
County Office of Education (COE) Fiscal Procedural Manual — Updated February 2026
The Fiscal Procedural Manual is designed for use in California county offices of education to help business staff perform their required duties related to assisting with and evaluating school district financial operations.
The Fiscal Oversight Guide is a resource for county offices of education to assist with their oversight responsibilities as specified under Assembly Bill (AB) 1200, AB 2756, AB 1840 and related legislation to facilitate a better understanding of the roles of involved agencies.