5 CCR s 19813

Cal. Admin. Code tit. 5, s 19813

CALIFORNIA CODE OF REGULATIONS
TITLE 5. EDUCATION
DIVISION 1.5. EDUCATION AUDIT APPEALS PANEL
CHAPTER 3. AUDITS OF CALIFORNIA K-12 LOCAL EDUCATION AGENCIES
ARTICLE 1. GENERAL PROVISIONS
This database is current through 02/09/07, Register 2007, No. 6
s 19813. Materiality Levels for Compliance Auditing.

Each program for which Average Daily Attendance is reported to the
California Department of Education for apportionment purposes must be
audited for compliance with specific requirements of law, as further set
forth in this article, if the number of units of Average Daily Attendance
reported is material as shown in the following table:

Local Education Agency's Total Number of ADA
Reported Average Daily Constituting Materiality
Attendance (ADA) for Each Program
1 - 1,000 10 or more
1,001 - 2,500 20 or more
2,501 - 10,000 50 or more
More than 10,000 100 or more

Note: Authority cited: Section 14502.1, Education Code.
Reference: Sections 14502.1, 14503 and 41020, Education Code.

HISTORY

1. New section filed 3-15-2004 as an emergency; operative 3-15-2004
(Register
2004, No. 12). A Certificate of Compliance must be transmitted to OAL by
7-
13-2004 or emergency language will be repealed by operation of law on the
following day.

2. Certificate of Compliance as to 3-15-2004 order transmitted to OAL
5-6-2004
and filed 6-23-2004 (Register 2004, No. 26).

3. Amendment of subsections (e) and (e)(2) filed 5-6-2005 as an emergency;
operative 5-6-2005 (Register 2005, No. 18). A Certificate of Compliance
must
be transmitted to OAL by 9-6-2005 or emergency language will be repealed
by
operation of law on the following day.

4. Certificate of Compliance as to 5-6-2005 order transmitted to OAL
5-24-2005
and filed 6-20-2005 (Register 2005, No. 25).

5. Renumbering of section 19813 to section 19815 and renumbering of
section
19815 to section 19813 filed 6-9-2006; operative 6-9-2006 (Register 2006,
No. 23).

5 CCR s 19813, 5 CA ADC s 19813
1CAC

5 CA ADC s 19813

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