(a) (1) The Controller shall include instructions, appropriate to the enforcement of subdivision (d) of Section 52124, in the audit guide required by subdivision (a) of Section 14502. These instructions shall include, but not necessarily be limited to, procedures for determining if the annual average class enrollment exceeds 20.4 for classes for which funding is provided to a school district pursuant to this chapter. The procedures to determine average class enrollment shall include criteria for employing sampling which will satisfy both of the following:
(A) The number of classes to be reviewed shall be based on auditor judgment, but the selection of classes shall be done randomly.
(B) For each class selected, the sample shall include at least 15 days randomly selected from all instructional days which occurred between the first day of instruction and April 15, inclusively, of the school year.
(2) (A) If the auditor concludes from the sample, based on his or her professional judgment, that average class size for the sampled classes is more than 20.4 when averaged over a period from the first day of instruction to April 15 of the school year, then the auditor shall conduct a more in-depth review. The in-depth review shall be either of the following:
(i) A review of all instructional days for all classes for which a district has requested funding pursuant to Section 52126.
(ii) A randomly selected sample of all classes and instructional days of sufficient size and designed in such a manner that the class size for each class, when averaged over the period from the first day of instruction to April 15, that the auditor can conclude that the average daily class size does not exceed 20 with an error of no more than 0.4 rate at 95 percent degree of confidence.
(B) The school district shall make the determination as to which of the two in-depth review methods set forth in subparagraph (A) shall be used.
(b) The results of the audits conducted for the 1996-97 and 1997-98 school years shall be reported by the Superintendent of Public Instruction to the Legislature and the Department of Finance no later than February 1 of the fiscal year subsequent to the audit.
(Added by Stats. 1997, Ch. 298, Sec. 6.)