3. If the testing in 2.a. resulted in any of the schoolsites’ class enrollment” exceeding 24 pupils, or if the “average testing in 2.b. resulting in any of the schoolsites’ “average class enrollment” exceeding the average class “maximum enrollment” include a finding which shows the estimated amount of kindergarten and grades 1-3 grade span adjustment received as disallowed. P. TRANSPORTATION MAINTENANCE OF EFFORT 1. Determine if the LEA had any transportation expenditures as specified in Education Code section 2575(k) or 42238.03(a)(6)(B) in the 2012-13 fiscal year. 2. If the LEA did have transportation expenditures in the 201213 fiscal year, request documentation to determine if the LEA expended at least that amount, or the amount of revenue received for that purpose in 2012-13 if that is less, in the fiscal year being audited as required by statute cited in 1. For information on 2012-13 transportation funding, see CDE's website at: 3. If the LEA was not in compliance with the transportation expenditure requirements, report the noncompliance as a finding. Q. MENTAL HEALTH EXPENDITURES If the LEA or Special Education Local Plan Area (SELPA) had any mental health related services expenditures from Budget Item 6100-161-0001, Provision 14 (SACS Resource Code 6512) in 201617, perform the following: 1. Verify that the funds expended were used to provide mental health related services, including out-of-home residential services for emotionally disturbed pupils. For additional guidance on mental health services, see CDE’s website at: . 2. If any mental health related services expenditures are found to have been made for non-qualifying purposes, and the LEA does not agree to make a correcting journal entry, state in a finding the amount inappropriately expended.
3. If the testing in 2.a. resulted in any of the schoolsites’ “average class enrollment” exceeding 24 pupils, or if the testing in 2.b. resulting in any of the schoolsites’ “average class enrollment” exceeding the “maximum average class enrollment” include a finding which shows the estimated amount of kindergarten and grades 1-3 grade span adjustment received as disallowed. P. TRANSPORTATION MAINTENANCE OF EFFORT 1. Determine if the LEA had any transportation expenditures as specified in Education Code section 2575(k) or 42238.03(a)(6)(B) in the 2012-13 fiscal year. 2. If the LEA did have transportation expenditures in the 201213 fiscal year, request documentation to determine if the LEA expended at least that amount, or the amount of revenue received for that purpose in 2012-13 if that is less, in the fiscal year being audited as required by statute cited in 1. For information on 2012-13 transportation funding, see CDE's website at: 3. If the LEA was not in compliance with the transportation expenditure requirements, report the noncompliance as a finding. Q. MENTAL HEALTH EXPENDITURES If the LEA or Special Education Local Plan Area (SELPA) had any mental health related services expenditures from Budget Item 6100-161-0001, Provision 14 (SACS Resource Code 6512) in 201617, perform the following: 1. Verify that the funds expended were used to provide mental health related services, including out-of-home residential services for emotionally disturbed pupils. For additional guidance on mental health services, see CDE’s website at: . 2. If any mental health related services expenditures are found to have been made for non-qualifying purposes, and the LEA does not agree to make a correcting journal entry, state in a finding the amount inappropriately expended.
2016-17-Audit-Guide-for-website.docx