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Audit Resources-State Compliance


Estimating the Cost of an Audit Finding

Calculator for Estimating the Cost of an Audit Finding
Calculator tool for estimating the cost of an audit finding for school districts and charter schools related to LCFF Unduplicated Pupil Counts, K–3 Grade Span Adjustments, and Instructional Time.

LCFF Derived Value of Average Daily Attendance (ADA)
Provides the derived value of an ADA by grade span to be used when estimating cost of audit findings.

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2015-16 Audit Guide Update

2015-16 Audit Guide Update (PDF)
Slide presentation summary on audit guide updates for fiscal year 2015–16.

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After School Education and Safety Program

After School Education and Safety Program
Links to CDE's After School Education and Safety Program.

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Attendance Accounting and Reporting

Principal Apportionment Data Collection Software
Downloadable software used by local educational agencies to report attendance to the California Department of Education (CDE).

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California Clean Energy Jobs Act - Proposition 39

California Energy Commission External link opens in new window or tab.
Links to program information, including guidelines.

California Clean Energy Jobs Act
Provides funding to LEAs for improving energy efficiency and creating clean energy jobs.

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California Teacher Credentialing

Providing resources for Teacher Certification and Misassignments.

California Teacher Credentialing External link opens in new window or tab.
Assistance for determining status on teacher credentials.

Education Code Section 45037 External link opens in new window or tab.
Penalty for teachers without a valid credential.

Teacher Credential Penalties (Corrected 07-Jan-2010)
CDE memorandum regarding Teacher Credential Penalties. View the attachment to the July 18, 2003 Memorandum.

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Charter Schools

Charter Schools
Links to CDE's Charter School Program.

List of Charter Schools
Perform a search of charter schools by accessing CDE's school directory.

SB 740 Non-Classroom Based Funding for Charter Schools
Changes in funding for non-classroom based charter schools.

Contemporaneous Records of Attendance
Refer to Attendance Accounting and Reporting

Annual Instructional Minutes
Refer to Instructional Time.

Charter School Facility Grant Program External link opens in new window or tab.
Provides annual assistance with facilities rent and lease expenditures to charter schools that meet eligibility criteria.

Mode of Instruction (Classroom-Based Instruction)

Education Code Section 47612.5(e) External link opens in new window or tab.
Addresses classroom and nonclassroom-based instruction in a charter school.

Title 5 of the California Code of Regulations (5 CCR) Section 11963 External link opens in new window or tab.
Addresses classroom and nonclassroom-based instruction in a charter school.

To find Section 11963 in the CCR, select the "Search" link in the upper right corner of that page. When the search window opens, enter in the number 5 in the "Title" box. Then enter 11963 in the box marked "Section" and select the search button.

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Classroom Teacher Salaries

Classroom Teacher Salaries (DOC)
Links to CDE's sample form Application for Exemption from the Required Expenditures for Classroom Teachers' Salaries.

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Common Core State Standards

Common Core State Standards Implementation Funds
Provides funds to support the integration of academic content standards in instruction for kindergarten and grades 1 to 12.

Common Core Expenditure Report Not Submitted
List of LEAs that did not submit the Common Core Expenditure Report.

Common Core State Standards - Resources
Provides an overview of, and resources for, the common core state standards that have been adopted in California.

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Continuation Education

Continuation Education
Links to CDE's Continuation Education Program.

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Early Retirement Incentive

Education Code Section 22714 External link opens in new window or tab.
Education Code Section addressing service credit.

Education Code Section 44929 External link opens in new window or tab.
Education Code Section addressing employment.

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Education Codes

Education Code Sections External link opens in new window or tab.
Education Code sections related to audit requirements for local educational agencies (LEAs).

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Education Protection Account

Education Protection Account
Provides LEAs with general purpose state aid funding pursuant to Proposition 30.

Education Protection Account - Accounting Frequently Asked Questions
Frequently asked questions regarding standardized account code structure (SACS) financial reporting.

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Independent Study

Independent Study
Information on independent study including an on-line copy of the Independent Study Manual.

Independent Study Ratio Calculations
Instructions for calculating the independent study ratio.

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Instructional Materials

Instructional Materials
Links to Instructional Materials Funding and Williams Case Frequently Asked Questions and Answers.

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Instructional Time

Instructional Time
Information regarding instructional time requirements for LEAs.

Estimating the Cost of an Audit Finding

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Juvenile Court Schools

Juvenile Court Schools
Links to CDE's Juvenile Court Schools programmatic information.

Refer to Attendance Accounting and Reporting to find attendance software and attendance correspondence issued by the CDE.

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K-3 Grade Span Adjustment

K-3 Grade Span Adjustment
Links to the LCFF Frequently Asked Questions (FAQs) page, which includes a section regarding the K-3 Grade Span Adjustment.

Regulations
Links to the State Board of Education’s proposed regulations for the LCFF K-3 Grade Span Adjustment.

Estimating the Cost of an Audit Finding

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Kindergarten Continuance

Kindergarten in California
Links to CDE's kindergarten information.

Kindergarten Management Advisory 09-10 (PDF; 01-Sep-1990)
Management Advisory dated September, 1990 on kindergarten admission and continuation.

Education Code Sections 48010-48011 External link opens in new window or tab.
Parental Permission for continuance in kindergarten.

Kindergarten Continuance Form (PDF)
Agreement for pupil to continue in kindergarten.

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Local Control and Accountability Plan (LCAP)

Regulations
Links to the State Board of Education’s proposed regulations relating to the proposed LCFF & Local Control and Accountability Plan Template.

LCAP
Links to the LCFF FAQs, which include details of the LCAP requirements.

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LCFF Certification Form

LCFF Certification Form (DOC)
For 2013-14 only, auditors will ask LEAs for a signed certification indicating each county office of education's, school district's, or charter school’s awareness of the LCFF requirements. This sample form can be used as an acceptable certification. The certification should be kept on file for auditor review and should not be sent to the CDE. Note: the local educational agency’s “appropriate officers and employees” do not need to be identified on the form.

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Ratio of Administrative Employees to Teachers

Ratio of Administrative Employees to Teachers
Information on calculating the administrator to teacher ratio.

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School Accountability Report Card (SARC)

School Accountability Report Card (SARC)
Links to information provided annually by public schools allowing the public to evaluate and compare schools for student achievement, environment, resources, and demographics.

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Unduplicated LCFF Pupil Counts

Unduplicated Pupils and CALPADS
Links to LCFF FAQs which include definitions and details on how Unduplicated Pupil Counts will be used in LCFF calculations.

Unduplicated Pupil Count and Percentage by LEA
Unduplicated counts used for LCFF funding purposes may be found at the LEA level from the Principal Apportionment Web page by selecting the appropriate fiscal year, then Funding Exhibits – Second Principal Apportionment. Use the dropdown menus to select 20XX-XX P-2, the LEA type, County/School District/Charter School Unduplicated Pupil Percentage, and the county/district/charter school as applicable.

Estimating the Cost of an Audit Finding

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Questions:   Audit Resolution Staff | 916-323-8068
Last Reviewed: Friday, September 9, 2016
Recently Posted in Auditing
  • Chart-15: Derived Value of ADA, LCFF (XLS) (added 09-Sep-2016)
    Chart of LCFF derived value of ADA by gradespan for school districts and charter schools based on 2015-16 second principal apportionment (June 2016).
  • Audit Penalty Calculations 2015-16 (XLS) (added 09-Sep-2016)
    Calculator for estimating the effect of the LCFF unduplicated pupil counts, grade span adjustments and instructional time penalties for school districts and charter schools for fiscal year 2015-16.