5 CCR s 19818

Cal. Admin. Code tit. 5, s 19818

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 19818. Kindergarten Continuance.

(a) Select a representative sample of kindergarten classes. Perform the
following procedures.

(b) Obtain a list of kindergarten pupils enrolled in the selected
kindergarten classes for the year audited and the year prior. Compare the
enrollment lists and identify those kindergarten pupils, if any, who are
on both lists.

(c) Review the record of each pupil identified on both lists to determine
whether the pupil continued in kindergarten after completing one school
year of kindergarten. For a pupil who begins kindergarten mid-year, one
school year of kindergarten is completed on the last day prior to the
anniversary of the pupil's first day of kindergarten.

(d) Verify that the local education agency has a signed parental agreement
to continue form, approved in form and content by the California
Department of Education, for each such pupil.

(e) 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.

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13-2004 or emergency language will be repealed by operation of law on the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).

5 CCR s 19818, 5 CA ADC s 19818
1CAC

5 CA ADC s 19818

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