5 CCR s 19853

Cal. Admin. Code tit. 5, s 19853

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 4. STATE COMPLIANCE PROCEDURES: CHARTER SCHOOLS
This database is current through 02/09/07, Register 2007, No. 6
s 19853. Determination of Funding for Nonclassroom-Based
Instruction.

If more than 20 percent of the charter school's total Average Daily
Attendance was generated through nonclassroom-based instruction
(independent study) as set forth in Section 19851, perform the following
procedures:
(a) Determine whether the charter school has

(1) a multi-year funding determination, made pursuant to the
provisions of subdivision (d) of Education Code Section 47612.5 and
of Section 47634.2, that applies to the year being audited and that
was granted in a year prior to the year being audited, or

(2) a funding determination otherwise applicable to the year
audited.

(b) If the charter school does not have either type of funding
determination specified in subdivision (a) of this section, the charter
school was not eligible for funding for any Average Daily Attendance
generated through nonclassroom-based instruction. 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.

(c) If the charter school has a funding determination as specified in
subdivision (a)(2) of this section, and the charter school was in
operation in the fiscal year prior to the year being audited, verify the
accuracy of the following data submitted by the charter school to the
California Department of Education on the nonclassroom-based funding
determination formapplicable to the year being audited:

(1) The charter school's federal revenues, including start-up,
implementation, and dissemination grant(s); state revenues; local
revenues, including in lieu of property taxes; and other financing
sources.

(2) The charter school's total expenditures for instruction and
related services.

(3) The charter school's total expenditures for salaries and
benefits for all certificated employees as defined in subdivision
(c)(1) of Section 11963.3.

(4) The charter school's pupil-teacher ratio calculated pursuant to
Section 11704, and, if submitted, the pupil-teacher ratio of the
largest unified school district in the county or counties in which
the charter school operates.

(5) The listing of entities that received, in the previous fiscal
year, $50,000 or more or ten (10) percent or more of the charter
school's total expenditures identified pursuant to subparagraphs
(B), (C), (D), and (E) of subdivision (a)(5) of Section 11963.3; the
amount received by each entity; whether each of any such contract
payments was based upon specific services rendered or upon an amount
per unit of Average Daily Attendance or some other percentage; and
an identification of which entities, if any, had contracts that
included provision for payments based on a per unit of Average Daily
Attendance amount or some other percentage.

(d) If any inaccurate data is identified through the immediately foregoing
audit procedures, prepare a schedule displaying the inaccurate data and
the corresponding correct data. Include the schedule in the Findings and
Recommendations section of the audit report.

(e) If a funding determination applicable to the year audited was made for
the charter school by the State Board of Education, pursuant to the
provisions of Education Code Section 47634.2, confirm that the governing
board of the charter school has adopted and implemented conflict of
interest policies as required by subdivision (b)(1)(C) of Section 11963.3.
If the governing board of the charter school has not adopted, or has
adopted but has not implemented, conflict of interest policies as
required, include a statement in the Findings and Recommendations section
of the audit report that states the policies were not adopted, if that is
the case; or that the policies were not implemented, if that is the case,
and describes the relevant facts.

Note: Authority cited: Section 14502.1, Education Code.
Reference: Sections 14502.1, 14503, 41020 and 47634.2, Education
Code.

HISTORY

1. New section filed 5-6-2005 as an emergency; operative 5-6-2005
(Register
2005, No. 18). A Certificate of Compliance must be transmitted to OAL by
9-
6-2005 or emergency language will be repealed by operation of law on the
following day.

2. Certificate of Compliance as to 5-6-2005 order, including amendment of
subsection (c), transmitted to OAL 8-26-2005 and filed 10-11-2005
(Register
2005, No. 41).

3. Amendment of subsections (c)(4)-(5) filed 2-17-2006 as an emergency;
operative 2-17-2006 (Register 2006, No. 7). A Certificate of Compliance
must
be transmitted to OAL by 6-19-2006 or emergency language will be repealed
by
operation of law on the following day.

4. Certificate of Compliance as to 2-17-2006 order, including further
amendment
of subsection (c)(4), transmitted to OAL 4-27-2006 and filed 6-9-2006
(Register
2006, No. 23).

5 CCR s 19853, 5 CA ADC s 19853
1CAC

5 CA ADC s 19853

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