ERIC Number: ED194140
Record Type: RIE
Publication Date: 1980-Nov-21
Reference Count: 0
Program Accountability: "The State Audit".
Charles, Richard F.
Guidelines, based on the California Education Code and the California Community College Student Attendance Accounting Manual, are presented as an aid to program-level administrators and staff preparing for a state audit of program attendance records. After introductory material examining the role of average daily attendance (ADA) and weekly student contact hours (WSCH) in determining state appropriations to local college districts, the report explains the accounting procedures to be used in computing ADA for regular and summer courses and courses lasting less than four weeks. Admissions, attendance, and financial requirements to be met in computing ADA counts for state apportionments are then enumerated, and the college's responsibility to maintain a complete attendance audit trail is discussed. An outline of situations for which claiming WSCH for apportionment is prohibited is followed by a listing of seven areas currently facing the greatest amount of scrutiny by state auditors: community services courses, in-service courses, courses in which students are not supervised by certified employees, work experience and cooperative courses, auto-tutorial courses, "to-be-announced" courses, and the adequacy of the college's attendance documentation. Finally guidelines are presented for dealing with programs of a categorical or special nature and suggestions are made for staff training and behavior with respect to the audit. (JP)
Publication Type: Speeches/Meeting Papers; Reports - Descriptive; Guides - Non-Classroom
Education Level: N/A
Authoring Institution: N/A
Identifiers: Audits; California
Note: Paper presented at the Conference of the California Community College Tutorial Association (San Francisco, CA, November 21, 1980)