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Chapter 3. Audits of California K-12 Local Education Agencies. State Compliance Procedures: Local Education Agencies Other Than Charter Schools. Ratios of Administrative Employees to Teachers.   

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(a) For school districts, verify that the school district is in compliance with the administrative employee-to-teacher ratio requirement for the year audited by determining that the employees were properly classified and the ratio was calculated consistent with the definitions in Education Code Section 41401 and the procedures of Education Code Section 41403.

(b) If the number of administrative employees per hundred teachers exceeded the allowable ratio set forth in Education Code Section 41402, indicate the number of excess administrative employees and the associated penalty, as set forth in Education Code Section 41404, in the Findings and Recommendations section of the audit report.

(c) If the school district cannot show that it was in compliance with the ratio during the year audited, include a statement in the Findings and Recommendations section of the audit report that the ratio could not be confirmed.

Authority cited:

Education Code 14502.1

Reference:

Education Code 14502.1

Education Code 14503

Education Code 41020

(Amended by Register 2013, No. 42.)