topleft CSBA.org >  Services >  Governance Technology > 

Legal Resources | Title 5 |    19829.5  

Chapter 3. Audits Of California K-12 Local Education Agencies. Article 3. State Compliance Procedures: Local Education Agencies Other Than Charter Schools. Classroom Teacher Salaries.   

arrow Previous bar Next arrow

(a) If, during the year preceding the year audited, the district had 101 units or more of Average Daily Attendance, and, during the year audited, the district was subject to the provisions of Education Code Section 41372 pursuant to the provisions of Education Code Section 41374, determine whether, after applicable audit adjustments, the district met the current expense of education percentage requirements for expenditure for payment of salaries of classroom teachers as set forth in Education Code Section 41372.

(b) If the district did not meet the applicable minimum percentage required for payment of salaries of classroom teachers, include a statement in the Findings and Recommendations section of the audit report indicating the minimum percentage required, the district's current expense of education for the year audited after applicable audit adjustments, and the dollar amount by which the district was deficient.

Authority cited:

Education Code 14502.1

Reference:

Education Code 14502.1

Education Code 14503

Education Code 41020

Education Code 41372

(Amended by Register 2007, No. 37.)