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Subchapter 3. Audits And Reviews. Student Attendance; Accountability for Accounting and Reporting; Minor or Inadvertent Errors; Apportionment; Discrepancy.   

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(a) It is the intent of the Board of Governors in adopting this section that districts shall be fully accountable for the accuracy of the accounting and reporting of student attendance and shall promptly resolve inaccuracies in attendance accounting and reporting. However, it is also the intent of the Board of Governors that any minor or inadvertent errors in a district's student attendance records shall be resolved as described below.

(b) The apportionment to a district for any fiscal year following the fiscal year in which an annual or special audit or Chancellor's review finding is made, or any fiscal year following the fiscal year for which a district declares a discrepancy subsequent to the submission of the annual or recalculation apportionment attendance report, shall not be affected by the audit, review or declaration, provided all of the following conditions are met:

(1) The district has corrected the basis for the audit or Chancellor's review finding or declaration of discrepancy to the satisfaction of the Chancellor.

(2) The district has unfunded FTES that would have otherwise been fundable in the fiscal year for which the audit or Chancellor's review finding or declaration of discrepancy was made. Any such unfunded FTES can be applied as a full or partial offset to any invalidated or lost FTES. Invalid or lost FTES not offset by unfunded FTES shall result in a negative revenue adjustment in the fiscal year in which the audit, Chancellor's review, or district declaration is resolved.

(c) Any positive adjustment to a district's apportionments resulting from the implementation of this section shall not affect prior year apportionments to other districts.

Authority cited:

Education Code 66700

Education Code 70901

Reference:

Education Code 70901

(Amended by Register 2006, No. 17.)