5 CCR s 19825

Cal. Admin. Code tit. 5, s 19825

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 19825. Community Day Schools.

(a) Verify that the minimum school day included at least 360 minutes of
community day school classroom instruction by reviewing the bell
schedule(s) of the school district's or county office of education's
community day school(s), and that the school's practice was to schedule
all pupils, other than pupils with exceptional needs whose Individualized
Education Programs specified otherwise, to attend for at least the minimum
day.

(b) Select a representative sample of pupils and verify that they were
scheduled to attend the community day school for at least 360 minutes each
day by reviewing their class assignments.

(c) Verify that pupils were provided classroom instruction by a
certificated employee of the school district or county office of education
for at least the minimum school day, by reviewing teacher room assignments
and employment records.

(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) Select a representative sample of pupils who were enrolled in the
district's or county office's community day school(s) and perform the
following procedures:

(1) Trace the credit reported for each sampled pupil's attendance
in the fifth and sixth hours of attendance back to the record
prepared by the classroom teacher.

(2) Verify that hourly attendance accounting was used.

(3) Verify that pupils who attended fewer than five hours in a
school day were not reported for attendance credit for the
additional funding, that attendance of five hours was reported for
one-half day of attendance credit for the additional funding, and
that attendance of six hours or more was reported for one whole day
of attendance credit for the additional funding.

(f) If any inappropriately reported units of Average Daily Attendance are
identified through the immediately foregoing procedure, prepare a schedule
displaying the hours of attendance credit inappropriately reported and
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.

(g) Select a representative sample of pupils who were enrolled in the
district's or county office's community day school(s) and perform the
following procedures:

(1) Trace the credit reported for each sampled pupil's attendance
in the seventh and eighth hours back to the data origination record.

(2) Verify that hourly attendance accounting was used.

(3) Verify that no pupils who had not completed the full six-hour
instructional school day were reported for attendance credit for the
additional funding.

(4) Verify that the pupils' attendance during the seventh and
eighth hours was supervised by an employee of the district or the
county office of education.

(h) If any inappropriately reported hours of attendance are identified
through the immediately foregoing procedure, prepare a schedule displaying
the hours of attendance inappropriately reported and an estimate of their
dollar value, and include it in the Findings and Recommendations section
of the audit report.

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, including amendment of
subsection (c), transmitted to OAL 5-6-2004 and filed 6-23-2004 (Register
2004, No. 26).

5 CCR s 19825, 5 CA ADC s 19825
1CAC

5 CA ADC s 19825

END OF DOCUMENT