5 CCR s 19817

Cal. Admin. Code tit. 5, s 19817

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. Regular and Special Day Classes.

For fiscal year 2003-04 only, 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.

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. New first paragraph and amendment of subsection (e) 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.

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

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

5 CCR s 19817, 5 CA ADC s 19817
1CAC

5 CA ADC s 19817

END OF DOCUMENT