Audit Guide: Summary of Requirements

• Determine whether the local education agency established a policy regarding reasonable early daily release of pupils from the program.
  
  
• Select a representative sample of schools for a quarter when attendance was reported and conduct the following tests:
  
  
  1. Determine whether the reported number of students served for each selected school is supported by written records that document pupil participation, by tracing the reported numbers through any documentation used to summarize the numbers of students served, to written data origination documentation.
     
     
  2. Determine whether the after school program commenced every day immediately upon the conclusion of the regular school day, operated a minimum of 15 hours per week, and operated until at least 6:00 p.m. every regular school day, by reviewing, for example, local policies and procedures, program staffing schedules, sign in/out sheets, program brochures, and other relevant documentation.
     
     
  3. Determine whether elementary school pupils participated in the full day of the after school program on every day during which pupils participated, and determine whether pupils in middle or junior high schools attended the after school program a minimum of nine hours a week and three days a week, except as consistent with the established early release policy.
     
     
  4. Verify that the local education agency contributed cash or in-kind local funds, for not less than one-third of the total state grant. Match may have originated from the school district, other governmental agencies, community organizations, or the private sector. Verify that facilities or space usage fulfilled not more than 25 percent of the required local contribution.
     
     
  5. Verify that expenditures of state funds for indirect costs were the lesser of the local education agency's indirect cost rate as approved by the California Department of Education for the year audited, or 5 percent of the state funding received.
     
     
  6. Verify that not more than 15 percent of the state funding was expended for administrative costs, including indirect costs charged to the program.
     
     
  7. Verify that not less than 85 percent of the state funding was allocated to school sites for direct services to pupils.
  
  
• Include an appropriate statement in the Findings and Recommendations section of the audit report for any noncompliance identified through the foregoing procedures.