Audit Guide: Summary of Requirements
Summary of Requirements in the Audit Guide for ASES programs
An independent auditor will:
- 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 each program type, as that term is used in the attendance report, for which data was reported to the California Department of Education for the after school base grant program.
- Determine whether the reported number of students served, as the term is used in the report, 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.
- 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.
- Determine whether pupils reported on the report of students served attended a full day of the after school program; or, if any pupil attended less than the full day, the attendance was consistent with the established early release policy.
- 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.
- 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.
- Verify that not more than 15 percent of the state funding was expended for administrative costs, including indirect costs charged to the program.
- 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.