5 CCR s 19817.1

Cal. Admin. Code tit. 5, s 19817.1

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 3. STATE COMPLIANCE PROCEDURES: LOCAL EDUCATION AGENCIES OTHER
THAN
CHARTER SCHOOLS
This database is current through 02/09/07, Register 2007, No. 6
s 19817.1. Regular and Special Day Classes.

For fiscal year 2004-05 and each fiscal year thereafter, perform the
following audit steps:
(a) Determine whether the Second Principal and Annual reports of
attendance submitted to the California Department of Education reconcile
to the supporting documents by verifying the local education agency's
Average Daily Attendance calculations for each reporting line item,
including the informational line items. Trace the Average Daily Attendance
numbers from the Second Principal and Annual reports of attendance to the
local education agency's summaries.

(b) Verify that the monthly site summaries used for summarizing attendance
provide accurate information, by selecting a representative sample of
schools and performing the following procedures (include special day
classes in this sample; other special programs are identified separately
in subsequent sections of this audit guide):

(1) Reconcile the monthly totals (days of apportionment attendance)
on the school's attendance summary to the summary maintained by the
local education agency for the Second Principal and the Annual
attendance reports.

(2) Select at least one test month in the Second Principal or
Annual attendance reporting period. Verify the mathematical accuracy
of the monthly report and trace the totals to the school's
attendance summary.

(3) Select a representative sample of classes (teachers) and trace
the monthly totals from the monthly report to the data origination
documentation. Verify the mathematical accuracy of the attendance
registers, scantron summaries, or other data arrays.

(c) Select a sample of absences and compare to documentation supporting
Average Daily Attendance reported to the California Department of
Education to verify that absences were not included in Average Daily
Attendance. The documentation maintained by the local education agency
with regard to its absences may be in the form of notes, logs, or other
records, depending on the board-adopted policy concerning verification of
absences.

(d) If any inappropriately reported units of Average Daily Attendance are
identified through the foregoing audit procedures, recalculate, consistent
with the provisions of Education Code Section 46303, the correct number of
units of Average Daily Attendance. Include a statement in the Findings and
Recommendations section of the audit report of the number of units of
Average Daily Attendance that were inappropriately reported for
apportionment and an estimate of their dollar value.

(e) For each teacher selected pursuant to subparagraph (b)(3) of this
section, test to determine whether the teacher possessed a valid
certification document. If any teacher did not possess a valid
certification document, calculate the penalty or penalties pursuant to the
provisions of Education Code Section 45037 and include the actual
calculation in an audit finding in the Findings and Recommendations
section.

(f)(1) For each teacher selected pursuant to subparagraph (b)(3) of this
section, test to determine whether the teacher was assigned to teach in a
position

(A) consistent with the authorization of his or her certification
document, or

(B) otherwise authorized by law pursuant to

1. a governing board resolution in conformance with the provisions
of any of subdivision (b) of Education Code Section 44256, Section
44258.2, Section 44258.3, or Section 44263, or

2. approval of a committee on assignments pursuant to the
provisions of subdivision (c) or (d) of Section 44258.7.

(2) If any teacher selected pursuant to subparagraph (b)(3) of this
section was assigned to teach a class in which more than 20 percent
of the pupils were English learners, determine whether the teacher
was authorized to instruct limited-English-proficient pupils
pursuant to the provisions of Education Code Section 44253.3,
44253.4, or 44253.10.

(3) If any teacher was assigned to teach in a position for which he
or she was not authorized, include a finding in the Findings and
Recommendations section of the audit report.

Note: Authority cited: Section 14502.1, Education Code.
Reference: Sections 14501, 14502.1, 14503 and 41020, Education Code.

HISTORY

1. New section filed 2-10-2005 as an emergency; operative 2-10-2005
(Register
2005, No. 6). A Certificate of Compliance must be transmitted to OAL by 6-
10-2005 or emergency language will be repealed by operation of law on the
following day.

2. Certificate of Compliance as to 2-10-2005 order transmitted to OAL
5-24-2005
and filed 6-20-2005 (Register 2005, No. 25).

3. Amendment of section heading filed 6-9-2006; operative 6-9-2006
(Register
2006, No. 23).

5 CCR s 19817.1, 5 CA ADC s 19817.1
1CAC

5 CA ADC s 19817.1

END OF DOCUMENT