5 CCR s 19828.1

Cal. Admin. Code tit. 5, s 19828.1

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 19828.1. Instructional Materials.

For fiscal year 2004-05 and each fiscal year thereafter, perform the
following audit steps:
(a) Determine whether the year audited is one for which the governing
boards of school districts or county boards of education that receive
funds for instructional materials from any state source are subject to the
provisions of Education Code Section 60119, as set forth in subdivision
(d) of that section.

(b) If the year audited is one in which the school district or county
office of education was required to conduct a hearing as provided in
Education Code Section 60119, perform the following audit procedures.

(1) For fiscal year 2005-06 and each fiscal year thereafter,
determine whether the school district governing board or county
board of education, prior to making a determination through a
resolution as to the sufficiency of textbooks or other instructional
materials, held the public hearing or hearings required by the
provisions of Education Code Section 60119 on or before the end of
the eighth week from the first day pupils attended school for that
year, or, in a school district or county office of education having
schools that operate on a multitrack, year-round calendar, on or
before the end of the eighth week from the first day pupils attended
school for that year on any track that began in August or September.

(2) Determine whether the school district governing board or county
board of education provided 10-day notice of the required public
hearing or hearings.

(3) Determine whether each notice included the time, place, and
purpose of the hearing and whether the school district or county
office of education posted the notice at a minimum of three public
locations in the school district or county, respectively.

(4) Determine whether the hearing was held at a time that
encouraged the attendance of teachers and parents and guardians of
pupils who attend the schools in the district and did not take place
during or immediately following school hours.

(5) Determine whether the resolution stated that each pupil in each
school had sufficient textbooks or instructional materials aligned
to the content standards adopted by the State Board of Education
pursuant to Education Code Section 60605 and consistent with the
content and cycles of the curriculum framework adopted by the State
Board of Education, or instead that there was an insufficiency of
such textbooks or instructional materials, or both, in any one or
more of mathematics, science, history-social science, and
English/language arts including the English language development
component of an adopted program, as appropriate. If the resolution
stated any insufficiency, verify that the school district governing
board or county board of education provided information to classroom
teachers and to the public setting forth, for each school in which
an insufficiency existed, the percentage of pupils who lacked
sufficient standards-aligned textbooks or instructional materials in
each subject area and the reasons that each pupil did not have
sufficient standards- aligned textbooks or instructional materials,
or both, and took action to ensure that each pupil would have
sufficient textbooks or instructional materials, or both, within two
months of the beginning of the school year in which the
determination was made.

(6) Verify whether the governing board made a written determination
as to whether each pupil enrolled in a foreign language or health
course had sufficient textbooks or instructional materials that were
consistent with the content and cycles of the curriculum frameworks
adopted by the state board of education for those subjects.

(7) Verify whether the governing board determined the availability
of laboratory science equipment as applicable to science laboratory
courses offered in grades 9 to 12, inclusive.

(c) If the school district or county office of education was not in
compliance with any of the requirements set forth in procedures 1 through
5 of subdivision (b) of this section, the school district or county office
of education was not eligible to receive an Instructional Materials
Funding Realignment Program allowance for the fiscal year audited. Include
a finding in the Findings and Recommendations section of the audit report
showing the full amount of Instructional Materials Funding Realignment
Program allowance received as disallowed.

(d) If the school district or county office of education was not in
compliance with any of the requirements set forth in procedures 6 or 7 of
subdivision (b) of this section, report the noncompliance in a finding in
the Findings and Recommendations section of the audit report.

(e) Instructional Materials Funding Realignment Program:

(1) Determine the amount of the Instructional Materials Funding
Realignment Program allowance received by the local education
agency.

(2) Verify that the allowance received was accounted for
separately.

(3) For kindergarten and grades 1 through 8, review the local
education agency's list of instructional materials purchased and
select a sample to verify that the materials were adopted by the
State Board of Education in March 1999 or later, are in one of the
four eligible subject areas, and bear the copyright date and are of
editions of the materials adopted by the State Board of Education.

(4) For grades 9 through 12, review the local education agency's
list of instructional materials purchased and select a sample to
verify that the materials were reviewed and approved through a
resolution adopted by the local education agency's governing board
as being aligned with State Board of Education-adopted content
standards.

(5) Determine whether the governing board certified, as set forth
in Education Code Section 60422, that each pupil had been provided
with a standards-aligned textbook or basic instructional materials.

(6) If the governing board did certify as set forth in Education
Code Section 60422, review the Instructional Materials Funding
Realignment Program expenditures initiated after the certification
was made and select a sample to verify that the textbooks or
materials were from the following categories:

(A) Purchase of instructional materials adopted by the State Board
of Education pursuant to the provisions of Education Code Section
60200 for kindergarten and grades 1 through 8, or by the governing
board pursuant to the provisions of Education Code Section 60400 for
grades 9 through 12.

(B) Purchase, at the local education agency's discretion, of
instructional materials, including, but not limited to,
supplementary instructional materials and technology-based materials
from any source.

(C) Purchase of tests.

(D) Binding of textbooks that were otherwise usable and were on the
most recent list of basic instructional materials adopted by the
State Board of Education and made available pursuant to the
provisions of Education Code Section 60200.

(E) Funding of in-service training related to instructional
materials.

(F) Purchase of classroom library materials for kindergarten and
grades 1 through 4, if the local education agency had a plan as
specified in Education Code Section 60242(d).

(f) If any of the instructional materials funds are found to have been
expended inappropriately, include the amount inappropriately spent in 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. Change without regulatory effect designating last paragraph as
subsection
(f) filed 3-21-2005 pursuant to
section 100, title 1, California Code ofRegulations (Register 2005, No.
12).

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

4. Amendment of subsection (b)(5) filed 6-12-2006 as an emergency;
operative 6-
12-2006 (Register 2006, No. 24). A Certificate of Compliance must be
transmitted to OAL by 10-10-2006 or emergency language will be repealed by
operation of law on the following day.

5. Certificate of Compliance as to 6-12-2006 order transmitted to OAL
9-20-2006
and filed 9-29-2006 (Register 2006, No. 39).

5 CCR s 19828.1, 5 CA ADC s 19828.1
1CAC

5 CA ADC s 19828.1

END OF DOCUMENT