AAV January 2010 Waiver Item 7 Attachment 3

This page is an accessible alternate version (AAV) of the State Board of Education January 2010 Waiver Item 7 Attachment 3 (PDF; 86KB; 2pp .).

Attachment 3

PASADENA UNIFIED SCHOOL DISTRICT

SCHEDULE OF FINDINGS AND QUESTIONED COSTS RELATED TO FINANCIAL STATEMENTS June 30, 2008

FINDING 08-4 - ATTENDANCE ACCOUNTING AND REPORTING

LONGER SCHOOL DAY INCENTIVE FUNDING

Finding:

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•  Education Code Section 46201 sets the minimum annual instructional minutes at 64,800 for grade levels 9-12. We noted that Blair High School was short 1,165 minutes for the 2007-08 year. This resulted in noncompliance with longer day/longer year incentive funding requirements for grade levels 9 through 12.

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 Education code 46201 (d) slates that: For each school district that received an apportionment pursuant to subdivision (a) and reduces the amount of instructional time offered below the minimum amounts specified by statute In the 2001~02 fiscal year, or any fiscal year thereafter, the Superintendent of Public Instruction shall withhold from the district's revenue limit apportionment for the average daily attendance of each affected grade level, the sum of that apportionment multiplied by the percentage of the minimum offered minutes at that grade level that the district failed to offer. Estimate of questioned costs: 5,327.82 (9-12 ADA reported at P2) multiplied by $5,799.31 base revenue limit multiplied by 1,165/64,800 percentage of short minutes is $556,158.

Recommendation: At the lime the non-compliance was identified, the recommendation was made to add two additional instructional days that are at least 240 minutes in length by June 30, 2008 and/or 1,156 minutes to the school year at Blair High School. Since this did not occur, we recommend that District administration contact the California Department of Education and the LA County Office of Education to determine the appropriate course of action (waiver or penalty).

District Response: The District began discussion with the United Teachers of Pasadena bargaining unit to see if a solution to the two short days can be achieved this school year. In the meantime, staff will be working with the California Department of Education and the Education Audit Appeals Panel to determine the exact financial impact that this finding will have on the District's budget.

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The bell schedules for all schools are now carefully reviewed and recalculated by both academic and business offices. Monitoring instructional minutes will continue throughout each year to ensure that no changes are inadvertently made by school sites,

In reviewing the bell schedule for Blair High School, it was noted by the District that the overall instructional minutes were short by 1,165 minutes in the 2007-08 year.

The Blair bell schedule was revised to include 2,330 minutes in 2008-09, which adds the 1,165 minutes for two years as the penalty that is required by the California Department of Education in order to seek a waiver. The District will seek a waiver to offset any financial penalty with the California Department of Education.

The additional minutes will be added for two years and the instructional minutes will be in compliance with the State required minutes in the future.