EE. ANNUAL INSTRUCTIONAL MINUTES - CLASSROOM BASED 1. Review the charter school's attendance calendar and bell schedules or other available comparable documentation. If the charter school has multiple sites, select a sample of schoolsites that is representative of the charter school's grade spans (elementary, middle and high schools). 2. For each sampled site, compare the amount of instructional minutes offered for each grade level during the year being audited to the amount of instructional minutes required pursuant Education Code section 47612.5(a)(1). 3. Determine whether the charter school offered optional classes to satisfy instructional minutes requirements. If enrollment in optional classes was low, review the charter school's documentation of class offerings to ensure that the charter school acted effectively to comply with the law. Practices that are not consistent with effectively offering instructional time may include, but are not limited to, offering only a small number of courses that are appropriate only for limited numbers of pupils, and courses scheduled such that pupils may take them only by giving up their lunch period. 4. Prepare the "Schedule of Instructional Time" that must be presented in the Supplementary Information section of the audit report, showing by grade span the minimum instructional minutes requirements specified in Education Code section 47612.5(a)(1), the instructional minutes offered during the year being audited showing the sampled site with the lowest number of minutes offered at each grade span, and whether the charter school complied with the instructional minutes provisions. 5. If the charter school did not offer the required number(s) of instructional minutes, prepare a separate schedule for each site, showing only the grade level(s) that were not in compliance, and calculate a proportional reduction in apportionment consistent with subdivision (c) of Education Code section 47612.5. In a finding, include both the schedule(s) and the calculated reduction in apportionment.
The report of each performance audit performed pursuant to this Appendix shall contain: The objectives, scope, and methodology of the audit The results, including findings, conclusions, and recommendations, as appropriate A statement about the auditor’s compliance with Government Auditing Standards A summary of the views of responsible officials If applicable, the nature of any confidential or sensitive information omitted. Workpaper Auditor Reference Initials A. FINANCIAL AUDIT PROCEDURES 1. Determine whether the bond fund financial statements present fairly, in all material respects, the financial position of the fund for the year ended, and the results of its operations for the period then ended, in conformance with accounting principles generally accepted in the United States of America. 2. Test internal control over financial reporting and compliance with laws, regulations, or provisions of contracts or agreements. 3. If deficiencies in internal control, noncompliance with laws, regulations, or provisions of contracts or grant agreements; fraud; or abuse; are identified, describe them in a finding. B. PERFORMANCE PROCEDURES 1. Select a representative sample of expenditures charged to the facilities project(s) and review supporting documentation to ensure that such funds were properly expended on specific projects listed in the text of the applicable ballot measure. 2. Verify that the funds were generally expended for the construction, renovation, furnishing, and equipping of school facilities constituting authorized bond projects. 3. Verify that the used to pay the salaries of district employees were allowable per Opinion 04-110 issued on