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Program error in computing ADA   

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(a) Notwithstanding any other provision of law, commencing with the 1988-89 fiscal year any school district that has discovered an error in the attendance accounting computer program that has caused it to overstate its average daily attendance is not required to amend its prior years' reports, if the independent audit for the 1987-88 fiscal year or any previous fiscal year did not reveal the error.

Commencing with the 1989-90 fiscal year, no school district is entitled to a declining enrollment adjustment under Section 42238.5, or any other provision, for a decline in average daily attendance that is a result of an overstatement of the 1987-88 fiscal year average daily attendance.

(b) Notwithstanding any other provision of law, any school district that has experienced all of the following shall not have its revenue limit apportionment adjusted for the 1988-89 fiscal year or any prior fiscal year as a result of any attendance reporting error occurring in the 1987-88 fiscal year or any prior fiscal year:

(1) The district has used an attendance accounting computer system since the 1978-79 school year.

(2) The attendance accounting system has been audited during the annual financial audit since the 1979-80 fiscal year and, despite the annual audits, has been found to contain an error.

(3) The district has experienced declining enrollment from the 1987-88 fiscal year to the 1988-89 fiscal year.

(c) Any school district for which subdivision (b) is applicable shall calculate its declining enrollment adjustment pursuant to Section 42251 based upon the corrected average daily attendance for the 1987-88 fiscal year rather than based upon the average daily attendance originally reported for the 1987-88 fiscal year.

(Amended by Stats. 1994, Ch. 922, Sec. 51.)

Reference:

Education Code 42238.5

Education Code 42251 (Repealed by Stats. 1994, Ch. 922, Sect. 66, 67.)