TOM TORLAKSON
State Superintendent
of Public Instruction
Independent Study
Attendance Accounting, ADA
Ratios, and Other Audit
Issues
California Consortium for Independent Study
November 17, 2014
Wendi McCaskill, California Department of Education
Arlene Matsuura, California Department of Education
Barrett Snider, Capitol Advisors Group
AGENDA
TOM TORLAKSON
State Superintendent
of Public Instruction
•
•
Legislative Changes
Attendance Accounting
• Overview
• Independent Study
Eligibility
• Agreements
• Work Assignments and
Records
• Attendance Credit
• Attendance Reporting
• Apportionment
Requirements
•
•
•
ADA to FTE Ratio
• Overview
• Issues
• Comparative Ratio
• Independent Study
Ratio
• Ratio Evaluation and
ADA Reporting
Legal Compliance
Audits
• Audit Findings
• Records to Maintain
School Fiscal Services Division
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Legislative Changes
TOM TORLAKSON
State Superintendent
of Public Instruction
• 2014-15
– Ratios calculated by grade span
(Education Code Section 51745.6(a)(1))
– Comparative grade span ratios can be negotiated
(Education Code Section 51745.6(a)(2))
– Independent study agreements can cover one year
(Education Code Section 51747(c)(5))
– Signed agreements can be maintained electronically
(Education Code Section 51747)
– Pupil work products need not be dated and signed
(Education Code Section 51747.5)
• 2015-16
– New course based option
(Education Code Sections 51749.5, 51749.6)
School Fiscal Services Division
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TOM TORLAKSON
State Superintendent
of Public Instruction
Independent Study
Attendance Accounting
School Fiscal Services Division
4
Overview
TOM TORLAKSON
State Superintendent
of Public Instruction
• Minimum five day requirement to participate
in independent study in order to generate
ADA (except for charter schools)
• Attendance credit based on time value of
work product submitted
• Time value determined by a certificated
employee of the district
• Work must be submitted by established due
dates in order to generate ADA
• For school districts time value must meet
minimum day requirements
School Fiscal Services Division
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Overview
TOM TORLAKSON
State Superintendent
of Public Instruction
• Independent study participation requires a
master agreement to generate ADA
• Local education agencies must meet ADA to
FTE ratio requirements.
• ADA that exceeds the ADA to FTE ratio
threshold cannot be claimed for funding
• There is a 10 percent cap on continuation
education and opportunity education
independent study ADA
• Independent study pupils cannot generate
more than one day of attendance per pupil,
per day
School Fiscal Services Division
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Pupil Eligibility
TOM TORLAKSON
State Superintendent
of Public Instruction
• Pupils must meet residency requirements
• Pupils over 21 cannot generate independent study
ADA
• Pupils that have not been continuously enrolled
since their 18th birthday can only generate
independent study ADA until they are 19
• Pupils with an IEP must have independent study
included in IEP in order to participate
• Home and Hospital ADA cannot be generated
through independent study
• Community day school pupils are not eligible for
independent study
School Fiscal Services Division
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Pupil Eligibility
TOM TORLAKSON
State Superintendent
of Public Instruction
• Students suspended or expelled are excluded from
school, thus they are also excluded from
independent study
• 10 percent cap on continuation and opportunity
school pupils
– Based on P-2 ADA
– Cap does not apply to pupils who are pregnant or
parenting as the primary caregiver
– Cap is evaluated on a school site basis
School Fiscal Services Division
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Master Written Agreements
TOM TORLAKSON
State Superintendent
of Public Instruction
• Authorization to substitute performance or study
for presence in classroom
• Agreement duration up to one year
• Required signatures:
– Pupil
– Parent, guardian or caregiver, unless student is
18 or officially emancipated
– Certificated person responsible for supervising
student’s independent study, i.e., the
supervising teacher
– Any other persons who have direct
responsibility for providing assistance to pupil
School Fiscal Services Division
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Master Written Agreement
Requirements
TOM TORLAKSON
State Superintendent
of Public Instruction
• Manner, time, frequency and place for submitting a
pupil’s assignments and for reporting progress
• Objectives and methods of study for pupil’s work
• Methods used to evaluate pupil’s work
• Specific resources including materials and
personnel made available to pupil
• Statement of policies regarding maximum length of
time allowed between the assignment and the
completion of assigned work
• Statement of policies regarding the number of
missed assignments allowed prior to an evaluation
School Fiscal Services Division
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Master Written Agreement
Requirements
TOM TORLAKSON
State Superintendent
of Public Instruction
• Duration of the agreement, including beginning
and end dates not to exceed one year
• Statement of number of course credits or other
measures of academic accomplishment to be
earned upon completion.
• Statement that independent study is optional
• Statement that instruction may be provided only if
pupil is offered a classroom alternative
• Signatures recorded prior to the commencement of
independent study
School Fiscal Services Division
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Master Written Agreement
Requirements
TOM TORLAKSON
State Superintendent
of Public Instruction
• Required signatures:
– Pupil
– Parent, guardian or caregiver, unless student is 18
or officially emancipated
– Certificated person responsible for supervising
student’s independent study, i.e., the supervising
teacher
– Any other persons who have direct responsibility for
providing assistance to pupil
School Fiscal Services Division
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Work Assignments and
Records
TOM TORLAKSON
State Superintendent
of Public Instruction
• Student Assignments
– Representative samples of student’s regular
work products need to be maintained
– Sample work products need to correspond to
assignments
– CDE recommends at least one completed work
product for each subject every two weeks
– Nothing needs to be written on the work
product
– Student assignments and work records must be
kept for 3 years
School Fiscal Services Division
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Work Assignments and
Records
TOM TORLAKSON
State Superintendent
of Public Instruction
• Teacher Record
– Basis of apportionment credit for ADA
– Basis of academic credit
– Teacher should have record for each student
under his/her supervision
– Includes record of each assignment due date
and meeting with student
– Used in place of classroom attendance
– Record of time value and academic credit
– Must be kept for 3 years
School Fiscal Services Division
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Attendance Credit
• Minimum Day
TOM TORLAKSON
State Superintendent
of Public Instruction
– Time value for submitted work must be equivalent to the
minimum day to generate attendance credit.
– Students with an underlying enrollment category that is
accounted for in whole days rather than a minimum day must
complete an amount of work that would be equivalent to a
whole day.
– Attendance is in whole days or hours for continuation
education
– Cannot exceed one day of apportionment credit per day of
instruction (combination of classroom and independent study)
– Minimum day by grade span has not changed
– Minimum day by grade span:
• TK and kindergarten = 180 minutes
• Grades 1-3 = 230 minutes
• Grades 4-12 = 240 minutes
School Fiscal Services Division
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Attendance Credit
• Attendance Credit versus Academic Credit
TOM TORLAKSON
State Superintendent
of Public Instruction
– Effort devoted to assigned work used for attendance
credit
– Effort is individually determined
– Quality of achievement used for academic credit
– Work sometimes needs to be reassigned for
academic credit
• Teacher should include an explanatory note
when the same assignment is reported for
attendance credit more than once
• Ideally the supervising teacher is aware before
the assignment is due that the student is not
performing satisfactorily and can provide support
School Fiscal Services Division
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Attendance Reporting
TOM TORLAKSON
State Superintendent
of Public Instruction
• Attendance is based on time value
• Attendance is reported in increments of days
• Independent study ratio of ADA to FTEs must be
evaluated against comparative ratio of ADA to FTEs for
all other educational programs
• If the independent study ratio exceeds the comparative
ratio the difference is considered excess ADA
• Excess ADA does not generate funding
• Excess ADA is reported on a separate line in
attendance reporting screen
• Eligible independent study ADA for school districts is
reported with regular ADA through the Attendance
School District entry screen in the Principal
Apportionment Data Collection Software (PADC)
School Fiscal Services Division
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Attendance Reporting
TOM TORLAKSON
State Superintendent
of Public Instruction
• Eligible independent study ADA for charter schools is
non classroom based ADA and is reported through one
of four Charter School Attendance entry screens in the
PADC:
–
–
–
–
Attendance Charter School,
Attendance Charter School-All Charter District
Attendance Charter Funded County Programs
Attendance COE Charter School
• Eligible independent study ADA for county offices of
education is reported by pupil type through the
Attendance COE entry screen or the Attendance District
Funded County Programs entry screen in the PADC
School Fiscal Services Division
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Apportionment Requirements
TOM TORLAKSON
State Superintendent
of Public Instruction
• Pupils must be residents of the county or
immediately adjacent county to the county in which
apportionment claim is reported
• Pupils must be enrolled and identified by grade
level, program placement, and school of
enrollment
• Equity in resources between participants in
independent study and pupils who attend regular
classes
• Pupil’s residency cannot be established based
upon parent’s place of employment
School Fiscal Services Division
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Apportionment Requirements
TOM TORLAKSON
State Superintendent
of Public Instruction
• Time value of work products must be determined
by a certificated teacher
• Board adopted written policies which include:
– Maximum length of time by grade level and type of
program between date assignment is made and due
date of assignment.
– Number of allowed missed assignments before an
evaluation is conducted.
– Requirement that current written agreement meeting
specific statutory requirements be maintained on file
School Fiscal Services Division
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TOM TORLAKSON
State Superintendent
of Public Instruction
Ratio of Average Daily
Attendance to Full Time
Equivalent Certificated
Employees
School Fiscal Services Division
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Overview
TOM TORLAKSON
State Superintendent
of Public Instruction
• Pursuant to statute the grade span ratio of IS ADA
to IS FTE employees serving IS should not exceed
the grade span ratio of ADA to FTE employees for
all other educational programs offered by that LEA
• Each LEA participating in independent study must:
– Determine a comparative ratio of ADA to FTE certificated
employees for all other educational programs
– Determine its ratio of independent study ADA to FTE
certificated employees providing direct independent study
instruction
– Evaluate whether the independent study ADA to FTE ratio
meets or exceeds the comparative ADA to FTE ratio
School Fiscal Services Division
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Overview
TOM TORLAKSON
State Superintendent
of Public Instruction
• ADA for independent study pupils that
exceeds the ratio cannot be claimed for the
purpose of apportionment
• Although not reported for the purpose of
apportionment, excess IS ADA should be
reported through attendance accounting
software
School Fiscal Services Division
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Issues
TOM TORLAKSON
State Superintendent
of Public Instruction
• Statute now requires ratios to be calculated by
grade span
• The ratio calculation becomes more complicated
when teachers serving independent study pupils
teach across grade spans
• Some LEAs have found that their overall
independent study ratio based on all grade spans
combined is lower than their comparative ratio but
when calculated by grade span, some grade spans
exceed the comparative grade span ratio
School Fiscal Services Division
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Comparative Ratio
TOM TORLAKSON
State Superintendent
of Public Instruction
• Negotiated through collective bargaining
– Must specifically state that the ratio negotiated is the
comparative ratio to be used for independent study
• Calculated ratio
– ADA to be reported at P-2, excluding
• ADA for pupils over 18, except charter schools
• Special day class ADA
• Necessary small school ADA
School Fiscal Services Division
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Comparative Ratio
TOM TORLAKSON
State Superintendent
of Public Instruction
• Calculated Ratio (cont.)
– FTE
• Exclude FTE certificated employees who
provide IS instruction
• Exclude FTE certificated employees who
time special day classes
• Exclude FTE certificated employees who
supplement direct instruction
• Exclude FTE certificated employees who
necessary small schools
exclusively
teach full
services
teach in
• Ratio of largest unified school district
• 25:1
– Applies to charter schools
School Fiscal Services Division
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Independent Study Ratio
TOM TORLAKSON
State Superintendent
of Public Instruction
• Once the comparative ratio is determined, LEA
should determine ADA to FTE ratio
• For each grade span compute total units of full
time IS ADA
– Exclude ADA generated by pupils over the age of 18,
except charter schools
– Exclude IS ADA generated by pupils enrolled in special
day class full time
– Exclude IS ADA generated by pupils in necessary small
schools
School Fiscal Services Division
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Independent Study Ratio
TOM TORLAKSON
State Superintendent
of Public Instruction
• For each grade span compute total IS FTE
certificated employees
– Exclude FTE certificated employees who
provide instruction to pupils over 18
– Exclude FTE certificated employees who
special day classes
– Exclude FTE certificated employees who
supplement direct instruction
– Exclude FTE certificated employees who
necessary small schools
School Fiscal Services Division
exclusively
teach full time
services
teach in
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Ratio Evaluation and ADA
Reporting
TOM TORLAKSON
State Superintendent
of Public Instruction
• Each LEA must evaluate its comparative ADA
to FTE ratio against its independent study
ADA to independent study FTE ratio for each
of the grade spans to determine whether the
LEA has excess ADA
• If the comparative ratio of ADA to FTE is the
same or greater than the ratio of independent
study ADA to independent study FTE the LEA
does not have excess ADA and can include all
of their independent study ADA in the ADA
reported for the purpose of apportionment.
School Fiscal Services Division
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Ratio Evaluation and ADA
Reporting
TOM TORLAKSON
State Superintendent
of Public Instruction
• If the comparative ratio of ADA to FTE is less
that the ratio of independent study ADA to
independent study FTE the LEA has excess
ADA
• Excess ADA must be excluded from ADA
reported for the purpose of apportionment
• Excess ADA must be reported separately
through attendance reporting data entry
screens
School Fiscal Services Division
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TOM TORLAKSON
State Superintendent
of Public Instruction
Legal Compliance
School Fiscal Services Division
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Legal Compliance Issues
TOM TORLAKSON
State Superintendent
of Public Instruction
• Board Policy and Administrative Regulations
must be consistent with current law
• Independent study must be coordinated,
evaluated, and generally supervised by a
teacher employed by the LEA
• Student must be student of the LEA
• Classroom option is required
• Instructional material provisions must be
equitable
School Fiscal Services Division
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References
TOM TORLAKSON
State Superintendent
of Public Instruction
• Independent study ADA; Education Code sections
46300 through 46300.7
• Independent study program requirements and
restrictions on apportionment—Education Code
sections 51745 through 51749.3
• General independent study provisions, standards, and
charter specific provisions; California Code of
Regulations, Title 5 Sections 11700 through 11705
• Chapter 8 of the CDE Independent Study Operations
Manual can be found at:
http://www.cde.ca.gov/sp/eo/is/isoperationsmanual.asp
School Fiscal Services Division
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TOM TORLAKSON
State Superintendent
of Public Instruction
Audits
School Fiscal Services Division
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Independent Study Audit
Findings
TOM TORLAKSON
State Superintendent
of Public Instruction
• Number of independent study findings over last
three years:
Fiscal Year
Districts
and County
Offices
Charter
Schools
Appealed
to EAAP*
2012-13
24
5
3
2011-12
25
10
4
2010-11
25
16
7
*EAAP – Education Audit Appeals Panel
• Relatively low number of findings considering over
1800 audit reports are received
School Fiscal Services Division
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Independent Study Audit
Findings
TOM TORLAKSON
State Superintendent
of Public Instruction
• 2012-13 independent study deficiencies:
(total 237 ADA questioned)
– 24 noncompliant agreements (missing signatures, contract
elements)
– 3 attendance errors or lack of attendance documentation
– 1 did not meet ratio
– 1 lacked education activity documentation
– 1 missing work samples
– 1 year long rather than semester contracts
– 1 classroom instructional minutes not met, defaulting to
independent study
School Fiscal Services Division
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Independent Study Audit
Findings
TOM TORLAKSON
State Superintendent
of Public Instruction
• 2011-12 independent study deficiencies
(total 286 ADA questioned)
– 19 noncompliant agreements (missing signatures, contract
elements)
– 7 attendance errors or lack of attendance documentation
– 4 did not meet ratio
– 3 missing work samples not initialed
– 1 lacked education activity documentation
– 1 work samples not maintained
– 1 residency requirements not met
– 1 classroom instructional minutes not met, defaulting to
independent study
School Fiscal Services Division
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Independent Study Audit
Findings
TOM TORLAKSON
State Superintendent
of Public Instruction
• 2010-11 independent study deficiencies
(total 398 ADA in question)
– 19 noncompliant agreements (missing signatures, contract
elements)
– 12 attendance errors or lack of attendance documentation
– 4 did not meet ratio
– 2 lacked education activity documentation
– 2 missing teacher initials on work samples
– 2 agreements exceeded one semester
– 3 classroom instructional minutes not met, defaulting to
independent study
School Fiscal Services Division
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Independent Study Audit
Findings
TOM TORLAKSON
State Superintendent
of Public Instruction
• Reduction in audit findings over 15 years
– In 1998-99 – over 10% of the reports contained an
independent study finding
• 114 independent study audit findings out of 1056
LEAs
– In 2012-13 – less than 2% of the reports contained
an independent study finding
• 29 independent study audit findings out of 1807 LEAs
School Fiscal Services Division
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Independent Study Audit
Appeals
TOM TORLAKSON
State Superintendent
of Public Instruction
Informal or formal appeals of state audit findings
may be submitted to the Education Audit Appeals
Panel (EAAP)
• Voluntary, informal summary review per EC 41344.1(d)
– Submit letter to EAAP requesting a summary review within
30 days of receiving certification from the State
Controller’s Office (SCO)
– Intended to provide a method to request an appeal without
incurring substantial cost
– Decision made by EAAP Executive Officer
– Basis for granting appeal – clearly constitutes substantial
compliance
School Fiscal Services Division
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Independent Study Audit
Appeals
TOM TORLAKSON
State Superintendent
of Public Instruction
• Voluntary, informal summary review per EC 41344.1(d)
(cont.)
– Substantial compliance means:
• Near complete satisfaction of all material requirements of a
funding program that provide an educational benefit
substantially consistent with the program’s purpose.
• A minor or inadvertent noncompliance may be grounds for a
finding of substantial compliance provided that the LEA acted
in good faith to comply with the conditions established in law
or regulations.
School Fiscal Services Division
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Independent Study Audit
Appeals
TOM TORLAKSON
State Superintendent
of Public Instruction
• Formal appeals per EC 41344(d)
– Submit letter to EAAP requesting formal appeal within
60 days of receiving the audit report certification or
within 30 days of receiving a determination on an
informal summary review.
– Usually involves legal counsel, but an LEA can
represent itself
– Appeal subject to administrative adjudication process
• Hearing scheduled before an Administrative Law Judge
(ALJ)
• ALJ provides EAAP with proposed decision;
• EAAP makes final decision
School Fiscal Services Division
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Independent Study Audit
Appeals
TOM TORLAKSON
State Superintendent
of Public Instruction
• Formal appeals per EC 41344(d) (cont.)
– Parties to appeal are typically the LEA, the SCO, the
Department of Finance, and occasionally the Department
of Education
– Parties can reach a settlement but EAAP must accept the
settlement
– Basis for granting appeal – substantial compliance with all
legal requirements, finding based on errors of fact or
interpretation of law
School Fiscal Services Division
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Record Retention
Independent study attendance records fall under 5 CCR §16025
TOM TORLAKSON
State Superintendent
of Public Instruction
Class 3 -Disposable Records
5 CCR §16025
All records not classified as Class 1 -Permanent or Class 2 -Optional
shall be classified as Class 3 -Disposable, including but not limited to
detail records relating to:
– (a) Records Basic to Audit, including those relating to attendance,
average daily attendance, or a business or financial transaction
(purchase orders, invoices, warrants, ledger sheets, cancelled
checks and stubs, student body and cafeteria fund records, etc.),
and detail records used in the preparation of any other report.
Teachers' registers may be classified as Class 3 -Disposable only if
all information required in Section 432 is retained in other records
or if the General Record pages are removed from the register and
are classified as Class 1 -Permanent.
– (b) Periodic Reports, including daily, weekly, and monthly reports,
bulletins and instructions.
School Fiscal Services Division
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Record Retention
Retention Period
TOM TORLAKSON
State Superintendent
of Public Instruction
5 CCR §16026
A Class 3 -Disposable record shall not be destroyed until after the
third July 1 succeeding the completion of the audit required by
Education Code Section 41020 or of any other legally required audit,
or after the ending date of any retention period required by any
agency other than the State of California, whichever date is later. A
continuing record shall not be destroyed until the fourth year after it
has been classified as Class 3 -Disposable.
Record Retention References
– 5 CCR §16020 through 5 CCR §16026
Record Retention References for Pupil Records
– 5 CCR §450
School Fiscal Services Division
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Acronyms
TOM TORLAKSON
State Superintendent
of Public Instruction
• ADA = Average
Daily Attendance
• COE = County
Office of Education
• FTE = Full Time
Equivalent
• PADA = Principal
Apportionment Data
Collection
• IEP = Individualized
Education Program
• LEA = Local
Education Agency
• IS = Independent
Study
School Fiscal Services Division
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Thank you for participating!
TOM TORLAKSON
State Superintendent
of Public Instruction
Contact Information:
• Arlene Matsuura
916-322-1471
amatsuur@cde.ca.gov
• Wendi McCaskill
916-323-1333
wmccaskill@cde.ca.gov
School Fiscal Services Division
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