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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 Excess Sick Leave.   

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(a) Determine whether excess sick leave, as that term is defined in subdivision (c) of Education Code Section 22170.5, is expressly authorized or is accrued for the local education agency's employees who are members of the California State Teachers Retirement System (CalSTRS) by performing the following procedures:

(1) Review the employment contracts of the superintendent and one other high-level administrator who is a CalSTRS member, to identify the number of sick leave days each was authorized per school year.

(2) If neither contract authorizes excess sick leave, review the sick leave accrual records of the superintendent and the other high level administrator to determine whether either or both have accrued excess sick leave.

(3) If neither authorized nor accrued excess sick leave is identified in the foregoing steps, disclose that fact in the Supplementary Information section of the audit report.

(b) If either authorized or accrued excess sick leave is identified in the audit procedures in subdivision (a), review teachers' (non-administrators) collective bargaining agreements to identify any provision authorizing excess sick leave. If no excess sick leave authorization is identified, disclose that fact in the Supplementary Information section of the audit report.

(c) If authorized or accrued excess sick leave is identified in the audit procedures in subdivisions (a) or (b) or both, disclose that fact in the Supplementary Information section of the audit report, identifying each contract or bargaining agreement that authorized excess sick leave, and specifying by title(s) the employee(s) whose sick leave accrual exhibited the granting of excess sick leave.

Authority cited:

Education Code 14502.1

Reference:

Education Code 14501

Education Code 14502.1

Education Code 14503

Education Code 41020

(Amended by Register 2006, No. 39.)