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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. Community Day Schools.   

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(a) Verify that the minimum school day included at least 360 minutes of community day school classroom instruction by reviewing the bell schedule(s) of the school district's or county office of education's community day school(s), and that the school's practice was to schedule all pupils, other than pupils with exceptional needs whose Individualized Education Programs specified otherwise, to attend for at least the minimum day.

(b) Select a representative sample of enrolled pupils and verify that they were scheduled to attend the community day school for at least 360 minutes each day by reviewing their class assignments.

(c) Verify that classroom instruction was provided by a certificated employee of the school district or county office of education for at least the minimum school day, by reviewing teacher room assignments and employment records.

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

(e) Review the supporting documentation for the school district's claim for the additional Average Daily Attendance funding for actual attendance in the fifth and sixth hours of instruction pursuant to the provisions of subdivision (c) of Education Code Section 48663 and Education Code Section 48664. Verify that only those pupils who were identified as mandatorily expelled pursuant to subdivision (d) of Education Code Section 48915 were included in the claim for the additional fifth and sixth hour Average Daily Attendance funding, and that no pupils were included in that claim who were identified as expelled for any other reasons, or identified as probation referred pursuant to Welfare and Institutions Code sections 300 and 602, or identified as referred to the community day school by a school attendance review board or any other district level referral process.

(f) If any pupils are identified through the audit procedure in subparagraph (e) of this section as having been inappropriately included in the claim for the additional fifth and sixth hour Average Daily Attendance, include a schedule in the Findings and Recommendations section of the audit report displaying the number of pupils who were inappropriately included in the claim, the number of units of fifth and sixth hour Average Daily Attendance associated with those pupils, and an estimate of the dollar value of that fifth and sixth hour Average Daily Attendance.

(g) From the supporting documentation for the school district's claim for the additional fifth and sixth hour Average Daily Attendance as described in subparagraph (e) of this section, select a representative sample of pupils identified as mandatorily expelled and verify that those pupils were expelled pursuant to subdivision (d) of Education Code Section 48915 for commission of one or more of the acts specified in subdivision (c) of Education Code Section 48915 by reviewing the orders to expel for each pupil in the sample.

(h) If any pupils are identified through the audit procedure in subparagraph (g) of this section as having been inappropriately identified as mandatorily expelled, include a schedule in the Findings and Recommendations section of the audit report displaying the number of pupils who were inappropriately identified, the number of units of fifth and sixth hour Average Daily Attendance associated with those pupils, and an estimate of the dollar value of that fifth and sixth hour Average Daily Attendance.

(i) Using the sample selected in subparagraph (g) of this section, perform the following procedures:

(1) Trace the credit reported for each sampled pupil's attendance in the fifth and sixth hours of attendance back to the record prepared by the classroom teacher.

(2) Verify that hourly attendance accounting was used.

(3) Verify that pupils who attended fewer than five hours in a school day were not reported for attendance credit for the additional funding, that attendance of five hours was reported for one-half day of attendance credit for the additional funding, and that attendance of six hours or more was reported for one whole day of attendance credit for the additional funding.

(j) If any inappropriately reported units of fifth and sixth hour Average Daily Attendance are identified through the immediately foregoing procedure, prepare a schedule displaying the hours of attendance credit inappropriately reported and recalculate, consistent with the provisions of 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

Reference:

Education Code 14502.1

Education Code 14503

Education Code 41020

(Amended by Register 2009, No. 27.)