LCAP Audit Perspectives Summary
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Current audit guidelines
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LCAP dates, expenditure testing
Unduplicated pupil counts
Future possible changes in audit procedures
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Not likely to be significant
Updated to reflect new LCAP template
Collective bargaining considerations
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Understanding the component for LCAP funding
District’s position using LCAP Supplement and concentration for across the
board salary increases?
How to measure or track cost associated with extending time or existing
services.
Contacts
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Matt Miller (Partner) – mmiller@vtdcpa.com
Brian Ruff (Partner) – bruff@vtdcpa.com
Scott Gustafsson (Senior Manager) – sgustafsson@vtdcpa.com
LCAP Audit Perspectives
Presented by:
Matt Miller and Brian Ruff
LCAP Audit Perspectives
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Helpful resources
Current audit guidelines
Future possible changes in audit procedures
Collective bargaining considerations
• Understanding the component for LCAP funding
(Charter Schools cannot use prior year ADA when
enrollment drops in current calculation).
• District’s position using LCAP Supplement and
concentration for across the board salary increases?
• How to measure or track cost associated with
extending time or existing services.
Resources
• CDE
– http://www.cde.ca.gov/fg/aa/lc/lcfffaq.asp
• (FAQ’s related to many areas of LCFF not just LCAP)
– http://eaap.ca.gov/
• Education Audit Appeals Panel (Audit guide)
– Schools Services of California
• Good source for up to date legislative issues and
guidance over common areas of concern
Current Audit Guidelines
• School Districts and COE for LCAP
– Presented the LCAP or annual update to a parent advisory committee
and an English learner parent advisory committee, if applicable
– Notified the public of the opportunity to submit comments regarding
actions and expenditures proposed in the LCAP or annual update
– Held at least one public hearing
– Adopted the LCAP or annual update in a public meeting
• These audit procedures are not required for charter schools
Current Audit Guidelines
• For the 2014-15 annual audit for all LEAs – school
districts, COEs, and charter schools:
– Auditors will select samples of the actions or services in
the LCAP’s existing Sections 3A and 3B that the LEA has
noted as implemented and have generated actual
expenditures and
• examine that expenditures were made for the sample
actions or services noted by the LEA
• LEAs should work with their respective auditors to identify
the actions or services for review
Current Audit Guidelines
• Tracking LCAP expenditures
– There is no requirement for tracking expenditures
through SACS (account codes)
– There is still the need to know which expenditures
belong to the goals outlined in your LCAP for audit
purposes
– Each LEA goes about this in their own way (color
coded, folders, account coding, etc.)
Current Audit Guidelines
• Unduplicated Pupil Count
– Audited each year to ensure accuracy of the count
– Be aware of any issues noted during the audit
sample as this may impact future funding and
therefore current negotiations (If severe enough)
– There were approximately 200 findings noted
statewide in the 13-14 fiscal year related to this
audit area
Possible Future Changes
• LCAP
– Instead of sections 3A and 3B, the focus will be on
“Section 2: Goals, Actions, Expenditures, and
Progress Indicators” for 15-16
– As of now, there are no audit procedures related
to testing the progress being made towards the
LEA’s goals set forth in their LCAP
Possible Future Changes
• Unduplicated Pupil Count
– Not likely to see significant changes in the near
future related to these audit steps.
• EAAP
– Website should have most updated proposals for
changes to current and upcoming audit years
– Be in touch with your auditors
Collective Bargaining Considerations
• Significant impacts on collective bargaining
– LEA’s funding drastically different from one
another and therefore what one may be able to
offer during bargaining can be largely different
from others LEA’s in the area
– Necessity to have bargaining units understand
what all of the changes mean in context to avoid
the “me too” effect
Collective Bargaining Considerations
• Understanding the components for LCAP funding
– (Charter Schools cannot use prior year ADA when
enrollment drops in current calculation).
• District’s position using LCAP Supplement and
concentration for across the board salary increases?
• Understanding the GAP increases over the next 6 years
• How to measure or track cost associated with
extending time or existing services.
• Not meeting standard or expected improvements?
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Questions?