The program has submitted fiscal attendance and accounting reports to the CDE consistent with the laws for state or federal fiscal reporting and accounting, including the set-aside for enrollment of children with exceptional needs and dual language learners. EC Sections 8202, 8208, 8231 and 8232, 8247; 5 CCR 17821. The program has submitted to CDE’s Office of External Audits an acceptable financial and compliance audit. EC Sections 8231, 8232, 8335 and 8236, 5 CCR17823.