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Legal Resources | Title 5 |    19813  

Chapter 3. Audits Of California K-12 Local Education Agencies Article 1. General Provisions. Materiality Levels for Compliance Auditing.   

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Each program for which Average Daily Attendance is reported to the California Department of Education for apportionment purposes must be audited for compliance with specific requirements of law, as further set forth in this article, if the number of units of Average Daily Attendance reported is material as shown in the following table:

Local Education Agency's Total Number of ADA

Reported Average Daily          Constituting Materiality

Attendance (ADA)                for Each Program

1 - 1,000                       10 or more

1,001 - 2,500                   20 or more

2,501 - 10,000                  50 or more

More than 10,000                100 or more

Authority cited:

Education Code 14502.1

Reference:

Education Code 14502.1

Education Code 14503

Education Code 41020

(Renumbered from 19816 by Register 2006, No. 23).