5 CCR s 19836

Cal. Admin. Code tit. 5, s 19836

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 19836. California School Age Families Education (Cal-SAFE)
Program.

If the school district, county office of education, or charter school
received Cal-SAFE funds for the audited year, perform the following
procedures. Do not apply the materiality provisions set forth in Section
19813.
(a) Determine whether the Cal-SAFE annual report of attendance submitted
to the California Department of Education reconciles to supporting
documentation by verifying the local education agency's calculation of
each reporting line item.

(b) For each line item, select a representative sample of Cal-SAFE pupils
whose Average Daily Attendance was included. For each pupil in each
sample, verify the Average Daily Attendance calculation, and trace the
pupil's daily attendance to the data origination documentation.

(c) Determine whether any Cal-SAFE pupils generated Average Daily
Attendance in more than one program. Select a representative sample from
among such pupils. Verify that not more than a total of one unit of
Average Daily Attendance generated by each pupil was included in the
report.

(d) If the total reported units of Average Daily Attendance generated by
Cal-SAFE pupils in their education programs include more than one unit of
Average Daily Attendance for any pupil, include a statement in the
Findings and Recommendations section of the audit report of the number of
excess unit(s).

(e) If any inappropriately reported units of Average Daily Attendance are
identified through the audit procedures in subdivisions (a) and (b),
subtract the inappropriately reported units of Average Daily Attendance
from the total reported. From the resulting total, subtract any excess
units of Average Daily Attendance identified through the audit procedures
in subdivision (c). Include a statement in the Findings and
Recommendations section of the audit report of the correct number of
support services allowances and the dollar value of the inappropriately
claimed support services allowances.

Note: Authority cited: Section 14502.1, Education Code.
Reference: Sections 14502.1, 14503 and 41020, Education Code.

HISTORY

1. New section filed 6-17-2004 as an emergency; operative 6-17-2004
(Register
2004, No. 25). A Certificate of Compliance must be transmitted to OAL by
10-
15-2004 or emergency language will be repealed by operation of law on the
following day.

2. New section refiled 9-30-2004 as an emergency; operative 10-16-2004
(Register 2004, No. 40). A Certificate of Compliance must be transmitted
to
OAL by 2-14-2005 or emergency language will be repealed by operation of
law on
the following day.

3. Certificate of Compliance as to 9-30-2004 order, including renumbering
of
former section 19836 to section 19835 and renumbering and amendment of
former
section 19837 to section 19836, transmitted to OAL 12-9-2004 and filed
1-19-
2005 (Register 2005, No. 3).

4. Change without regulatory effect amending first paragraph and
subsections
(d)-(e) filed 4-14-2005 pursuant to
section 100, title 1, California Code ofRegulations (Register 2005, No.
15).

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

5 CCR s 19836, 5 CA ADC s 19836
1CAC

5 CA ADC s 19836

END OF DOCUMENT