G. INSTRUCTIONAL MATERIALS 1. Determine whether the school district governing board or county board of education, prior to making a determination through a resolution as to the sufficiency of textbooks or other instructional materials, held the public hearing or hearings required by Education Code section 60119 on or before the end of the eighth week from the first day pupils attended school for that year, or, in a school district or COE having schools that operate on a multitrack, year-round calendar, on or before the end of the eighth week from the first day pupils attended school for that year on any track that began in August or September. 2. Determine whether the school district governing board or county board of education provided 10-day notice of the required public hearing or hearings. 3. Determine whether each notice included the time, place, and purpose of the hearing and whether the school district or COE posted the notice at a minimum of three public locations in the school district or county, respectively. 4. Determine whether the hearing was held at a time that encouraged the attendance of teachers and parents and guardians of pupils who attend the schools in the district and did not take place during or immediately following school hours. 5. Determine whether the resolution stated that each pupil in each school had sufficient textbooks or instructional materials aligned to the content standards adopted by the State Board of Education pursuant to Education Code section 60605 or 60605.8 and consistent with the content and cycles of the curriculum framework adopted by the State Board of Education, or instead that there was an insufficiency of such textbooks or instructional materials, or both, in any one or more of mathematics, science, science, and English/language arts including the English language development component of an adopted program, as appropriate. If the resolution stated any
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.
FF. CHARTER SCHOOL FACILITY GRANT PROGRAM If the charter school received Charter School Facility Grant Program funding, pursuant to Education Code section 47614.5, for the year audited, perform the following procedures: 1. Verify that grant funds have been used for (1) costs associated with facilities rents and leases, for charter school facilities used principally for classroom instruction, (2) costs for remodeling buildings, deferred maintenance, initially installing or extending service systems and other built-in equipment, and improving sites, or (3) common area maintenance charges limited to maintaining the facility and its common areas. 2. If the charter school was not in compliance with the requirements recited in 1 of this section, include a finding listing by category the amount(s) of funds that were inappropriately spent.