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Chapter 3. Audits of California K-12 Local Education Agencies. State Compliance Procedures: Local Education Agencies Other Than Charter Schools. Kindergarten Continuance.   

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(a) Obtain a list of pupils enrolled in kindergarten for the year audited and kindergarten or transitional kindergarten the prior year. Compare the lists and identify those kindergarten pupils, if any, who are on both lists.

(b) Select a representative sample of kindergarten pupils identified on both lists. Perform the following procedures.

(c) Review the record of each pupil identified on both lists to determine whether the pupil continued in kindergarten after completing one school year of kindergarten or transitional kindergarten. For a pupil who begins kindergarten mid-year, one school year of kindergarten is completed on the last day prior to the anniversary of the pupil's first day of kindergarten.

(d) Except for pupils enrolled in transitional kindergarten in the prior year in accordance with Education Code Section 48000(c), verify that the local education agency has a signed parental agreement to continue form, approved in form and content by the California Department of Education, for each such pupil.

(e) If any inappropriately reported units of Average Daily Attendance are identified through the foregoing audit procedures, recalculate, consistent with 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.

Authority cited:

Education Code 14502.1


Education Code 14502.1

Education Code 14503

Education Code 41020

(Amended by Register 2013, No. 42.)