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Chapter 3. Audits Of California K-12 Local Education Agencies. Article 3. State Compliance Procedures: Local Education Agencies Other Than Charter Schools. California School Age Families Education (Cal-SAFE) Program.   

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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.

Authority cited:

Education Code 14502.1

Reference:

Education Code 14502.1

Education Code 14503

Education Code 41020

(Amended by Register 2006, No. 23.)