5 CCR s 19828

Cal. Admin. Code tit. 5, s 19828

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. Instructional Materials.

For fiscal year 2003-04 only, 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
(c) 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) Determine whether the school district governing board or county
board of education held the public hearing or hearings required by
the provisions of Education Code Section 60119 prior to making a
determination through a resolution whether each pupil in each school
had, or would have by the end of that fiscal year, sufficient
textbooks or other instructional materials in each subject.

(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 resolution stated that there were, or
would be by the end of that fiscal year, sufficient textbooks or
instructional materials, or that the resolution stated there were
insufficient textbooks or instructional materials, or both. If the
latter, verify that the school district governing board or county
board of education took action to ensure that each pupil would have
sufficient textbooks or instructional materials, or both, within a
two-year period from the date of the determination.

(c) If the school district or county office of education was not in
compliance with any of the requirements set forth in the foregoing
procedures, the school district or county office of education was not
eligible to receive an Instructional Materials Funding Realignment Program
allowance for the 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) 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).

(e) 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 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).

3. New first paragraph and amendment of subsections (b)(1), (c)-(d)(1),
(d)(6)(A) and (d)(6)(D) 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 CCR s 19828, 5 CA ADC s 19828
1CAC

5 CA ADC s 19828

END OF DOCUMENT