May a district or AEA resubmit its CAR-COA after certification?The data can be submitted as many times as necessary prior to certification. If the district or AEA certifies before the due date for the CAR-COA data collection, it may request that the Department uncertify its data submission so that it may resubmit. Errors found after the certification due date are almost always corrected in the following year's CAR-COA as upward or downward adjustments to fund balance (a revenue or an expenditure account by that name rather than general journal entries to the actual fund balance accounts). Errors that impact the CAR-SES discovered after the due date for the CAR-COA submission, are handled as Department adjustments on the CAR-SES by the special education finance consultant. Contact the School Finance Team at the Department if any error on the CAR-COA is substantial or if the error has caused the district to incur a negative unspent balance. The Department will determine which method to use to resolve the issue.