local revenues, including in lieu of property taxes; and other financing sources; b. The charter school's total expenditures for instruction and related services; c. The charter school's total expenditures for salaries and benefits for all certificated employees as defined in title 5, California Code of Regulations, section 11963.3(c)(1); d. The charter school's pupil-teacher ratio calculated pursuant to title 5, California Code of Regulations, section 11704, and, if submitted, the pupil-teacher ratio of the largest unified school district in the county or counties in which the charter school operates; and e. The listing of entities that received, in the previous fiscal year, $50,000 or more or ten percent or more of the charter school's total expenditures identified pursuant to title 5, California Code of Regulations, section 11963.3(a)(5), subparagraphs (B), (C), (D) and (E); the amount received by each entity; whether each of any such contract payments was based upon specific services rendered or upon an amount per unit of ADA or some other percentage; and an identification of which entities, if any, had contracts that included provision for payments based on a per unit of ADA amount or some other percentage. 4. If any inaccurate data is identified through the foregoing audit procedures, include in a finding a schedule displaying the inaccurate data and the corresponding correct data. 5. If a funding determination applicable to the year audited was made for the charter school by the State Board of Education, pursuant to Education Code section 47634.2, confirm that the governing board of the charter school has adopted and implemented conflict of interest policies as required by title 5, California Code of Regulations, section 11963.3(b)(1)(C). If the governing board of the charter school has not adopted, or has adopted but has not implemented, conflict of interest policies as required, include a finding that states the policies were not adopted, if that is the case; or that the policies were not implemented, if that is the case, and describes the relevant facts.
local revenues, including in lieu of property taxes; and other financing sources; b. The charter school's total expenditures for instruction and related services; c. The charter school's total expenditures for salaries and benefits for all certificated employees as defined in title 5, California Code of Regulations, section 11963.3(c)(1); d. The charter school's pupil-teacher ratio calculated pursuant to title 5, California Code of Regulations, section 11704, and, if submitted, the pupil-teacher ratio of the largest unified school district in the county or counties in which the charter school operates; and e. The listing of entities that received, in the previous fiscal year, $50,000 or more or ten percent or more of the charter school's total expenditures identified pursuant to title 5, California Code of Regulations, section 11963.3(a)(5), subparagraphs (B), (C), (D) and (E); the amount received by each entity; whether each of any such contract payments was based upon specific services rendered or upon an amount per unit of ADA or some other percentage; and an identification of which entities, if any, had contracts that included provision for payments based on a per unit of ADA amount or some other percentage. 4. If any inaccurate data is identified through the foregoing audit procedures, include in a finding a schedule displaying the inaccurate data and the corresponding correct data. 5. If a funding determination applicable to the year audited was made for the charter school by the State Board of Education, pursuant to Education Code section 47634.2, confirm that the governing board of the charter school has adopted and implemented conflict of interest policies as required by title 5, California Code of Regulations, section 11963.3(b)(1)(C). If the governing board of the charter school has not adopted, or has adopted but has not implemented, conflict of interest policies as required, include a finding that states the policies were not adopted, if that is the case; or that the policies were not implemented, if that is the case, and describes the relevant facts.
2017-18-Audit-Guide-July-1-2017-As-revised-8-28-Kindergarten-continuance.docx