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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 Gann Limit Calculation.   

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The following audit procedures apply to the current year appropriations limit calculation for school districts and county offices of education.

(a) Verify that the data used by the district or the county office is accurate, ensuring that the prior year Gann ADA and prior year appropriations limit used by the local education agency match the data on the prior year appropriations limit calculation previously submitted to the California Department of Education. If the district or county office has made adjustments to the prior year data, verify that the adjustments are correct. If the data has been revised, verify that the district or the county office has recalculated the prior year appropriations limit and attached a copy of the recalculation to the current year appropriations limit.

(b) If the agency is found out of compliance, include a finding in the Findings and Recommendations section of the audit report.

Authority cited:

14502.1, Education Code

Reference:

Sect. 1.5 of Article XIIIB, California Constitution.

(Amended by Register 2006, No. 39.)