Amended IN Senate March 10, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 593Introduced by Senator GlazerFebruary 18, 2021 An act to amend Sections 51747.3 and 51747.5 of the Education Code, relating to pupil instruction. An act to add Section 47612.8 to the Education Code, relating to charter schools.LEGISLATIVE COUNSEL'S DIGESTSB 593, as amended, Glazer. Pupil instruction: independent study. Nonclassroom-based charter schools: audit requirements.The Charter Schools Act of 1992 specifies the procedures for the submission, review, and approval or denial of a petition to establish a charter school. The act requires a petition for the establishment of a charter school to contain specified information, including a reasonably comprehensive description of the manner in which annual, independent financial audits will be conducted. Existing law, by not later than May 1 of each fiscal year, requires the governing board of each local educational agency to provide for an audit of the books and accounts of the local educational agency, as specified, or make arrangements with the county superintendent of schools to provide for that auditing. Existing law establishes a governing board to establish and administer a unit known as the County Office Fiscal Crisis and Management Team. Among other duties, this unit provides fiscal management assistance, at the request of any school district, charter school, county office of education, or community college district.The bill would require the County Office Fiscal Crisis and Management Assistance Team, on or before July 1, 2022, to begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team. The bill would prohibit an independent auditor or a member of a charter school auditing team from performing any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training. The bill would require an independent auditor of a nonclassroom-based charter school, when performing certain audits, to comply with specified requirements.Existing law authorizes a school district, charter school, or county office of education to provide independent study courses for pupils enrolled in kindergarten and grades 1 to 12, inclusive, in accordance with prescribed conditions. Existing law prohibits a local educational agency, including, but not limited to, a charter school, from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the agency has provided any funds or other thing of value to the pupil or the pupils parent or guardian that the agency does not provide to pupils who attend regular classes or to their parents or guardians. Existing law prohibits a charter school from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other thing of value to the pupil or the pupils parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district or to the pupils parent or guardian. Existing law authorizes school districts, charter schools, and county offices of education to claim apportionment credit for independent study only to the extent of the time value of pupil work product, as personally judged in each instance by a certificated teacher. Under existing law school districts, charter schools, and county offices of education are not required to sign and date pupil work product when assessing their time value of pupil work product for apportionment purposes.This bill would state the intent of the Legislature to enact future legislation that would augment and strengthen independent study programs to include proven best practices in independent study relating to the use of public funds, teacher oversight responsibilities, and policies and relationships with independent contractors that are used to enhance and supplement instructional choices and options for independent study pupils. The bill would also make nonsubstantive changes to the above-described provisions.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 47612.8 is added to the Education Code, to read:47612.8. (a) (1) On or before July 1, 2022, the County Office Fiscal Crisis and Management Assistance Team shall begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team.(2) An independent auditor and a member of a charter school auditing team shall not perform any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training in paragraph (1).(b) An independent auditor of a nonclassroom-based charter school, when performing an audit described in Section 41020 or subparagraph (I) of paragraph (5) of subdivision (c) of Section 47605, shall do all of the following:(1) Contact a random sample of pupils enrolled in the charter school to verify their enrollment.(2) Review a random sample of credit card statements, debit card statements, and bank statements of the charter school selected by the auditor to determine whether any potential use of school funds for nonschool purposes has occurred.(3) Identify in the audit report any transfers of funds or assets to other organizations that exceed one million dollars ($1,000,000) and are either (A) not supported by adequate consideration, or (B) not dedicated to the exclusive benefit of the charter school and its pupils.(c) For purposes of this section, nonclassroom-based charter school means a charter school that offers nonclassroom-based instruction pursuant to paragraph (2) of subdivision (e) of Section 47612.5 for more than 20 percent of the instructional time offered by the charter school.SECTION 1.It is the intent of the Legislature to enact future legislation that would augment and strengthen independent study programs to include proven best practices in independent study relating to the use of public funds, teacher oversight responsibilities, and policies and relationships with independent contractors that are used to enhance and supplement instructional choices and options for independent study pupils.SEC. 2.Section 51747.3 of the Education Code is amended to read:51747.3.(a)Notwithstanding any other law, a local educational agency, including, but not limited to, a charter school, may not claim state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the local educational agency has provided any funds or other thing of value to the pupil or the pupils parent or guardian that the local educational agency does not provide to pupils who attend regular classes or to their parents or guardians. A charter school may not claim state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other thing of value to the pupil or the pupils parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district or to the pupils parent or guardian.(b)Notwithstanding paragraph (1) of subdivision (e) of Section 47605 or any other law, community school and independent study average daily attendance shall be claimed by school districts, county superintendents of schools, and charter schools only for pupils who are residents of the county in which the apportionment claim is reported, or who are residents of a county immediately adjacent to the county in which the apportionment claim is reported.(c)The Superintendent shall not apportion funds for reported average daily attendance, through full-time independent study, of pupils who are enrolled in school pursuant to subdivision (b) of Section 48204.(d)In conformity with Provisions 25 and 28 of Item 6110101001 of Section 2.00 of the Budget Act of 1992, this section applies to average daily attendance reported for apportionment purposes beginning July 1, 1992. The provisions of this section are not subject to waiver by the state board, by the Superintendent, or under any provision of Part 26.8 (commencing with Section 47600).SEC. 3.Section 51747.5 of the Education Code is amended to read:51747.5.(a)The independent study by each pupil shall be coordinated, evaluated, and, notwithstanding subdivision (a) of Section 46300, shall be under the general supervision of an employee of the school district, charter school, or county office of education who possesses a valid certification document pursuant to Section 44865 or an emergency credential pursuant to Section 44300, registered as required by law.(b)A school district, charter school, or county office of education may claim apportionment credit for independent study only to the extent of the time value of pupil work product, as personally judged in each instance by a certificated teacher.(c)For purposes of this section, a school district, charter school, or county office of education shall not be required to sign and date pupil work product when assessing the time value of pupil work product for apportionment purposes.
Amended IN Senate March 10, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 593Introduced by Senator GlazerFebruary 18, 2021 An act to amend Sections 51747.3 and 51747.5 of the Education Code, relating to pupil instruction. An act to add Section 47612.8 to the Education Code, relating to charter schools.LEGISLATIVE COUNSEL'S DIGESTSB 593, as amended, Glazer. Pupil instruction: independent study. Nonclassroom-based charter schools: audit requirements.The Charter Schools Act of 1992 specifies the procedures for the submission, review, and approval or denial of a petition to establish a charter school. The act requires a petition for the establishment of a charter school to contain specified information, including a reasonably comprehensive description of the manner in which annual, independent financial audits will be conducted. Existing law, by not later than May 1 of each fiscal year, requires the governing board of each local educational agency to provide for an audit of the books and accounts of the local educational agency, as specified, or make arrangements with the county superintendent of schools to provide for that auditing. Existing law establishes a governing board to establish and administer a unit known as the County Office Fiscal Crisis and Management Team. Among other duties, this unit provides fiscal management assistance, at the request of any school district, charter school, county office of education, or community college district.The bill would require the County Office Fiscal Crisis and Management Assistance Team, on or before July 1, 2022, to begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team. The bill would prohibit an independent auditor or a member of a charter school auditing team from performing any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training. The bill would require an independent auditor of a nonclassroom-based charter school, when performing certain audits, to comply with specified requirements.Existing law authorizes a school district, charter school, or county office of education to provide independent study courses for pupils enrolled in kindergarten and grades 1 to 12, inclusive, in accordance with prescribed conditions. Existing law prohibits a local educational agency, including, but not limited to, a charter school, from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the agency has provided any funds or other thing of value to the pupil or the pupils parent or guardian that the agency does not provide to pupils who attend regular classes or to their parents or guardians. Existing law prohibits a charter school from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other thing of value to the pupil or the pupils parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district or to the pupils parent or guardian. Existing law authorizes school districts, charter schools, and county offices of education to claim apportionment credit for independent study only to the extent of the time value of pupil work product, as personally judged in each instance by a certificated teacher. Under existing law school districts, charter schools, and county offices of education are not required to sign and date pupil work product when assessing their time value of pupil work product for apportionment purposes.This bill would state the intent of the Legislature to enact future legislation that would augment and strengthen independent study programs to include proven best practices in independent study relating to the use of public funds, teacher oversight responsibilities, and policies and relationships with independent contractors that are used to enhance and supplement instructional choices and options for independent study pupils. The bill would also make nonsubstantive changes to the above-described provisions.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO
Amended IN Senate March 10, 2021
Amended IN Senate March 10, 2021
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Senate Bill
No. 593
Introduced by Senator GlazerFebruary 18, 2021
Introduced by Senator Glazer
February 18, 2021
An act to amend Sections 51747.3 and 51747.5 of the Education Code, relating to pupil instruction. An act to add Section 47612.8 to the Education Code, relating to charter schools.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 593, as amended, Glazer. Pupil instruction: independent study. Nonclassroom-based charter schools: audit requirements.
The Charter Schools Act of 1992 specifies the procedures for the submission, review, and approval or denial of a petition to establish a charter school. The act requires a petition for the establishment of a charter school to contain specified information, including a reasonably comprehensive description of the manner in which annual, independent financial audits will be conducted. Existing law, by not later than May 1 of each fiscal year, requires the governing board of each local educational agency to provide for an audit of the books and accounts of the local educational agency, as specified, or make arrangements with the county superintendent of schools to provide for that auditing. Existing law establishes a governing board to establish and administer a unit known as the County Office Fiscal Crisis and Management Team. Among other duties, this unit provides fiscal management assistance, at the request of any school district, charter school, county office of education, or community college district.The bill would require the County Office Fiscal Crisis and Management Assistance Team, on or before July 1, 2022, to begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team. The bill would prohibit an independent auditor or a member of a charter school auditing team from performing any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training. The bill would require an independent auditor of a nonclassroom-based charter school, when performing certain audits, to comply with specified requirements.Existing law authorizes a school district, charter school, or county office of education to provide independent study courses for pupils enrolled in kindergarten and grades 1 to 12, inclusive, in accordance with prescribed conditions. Existing law prohibits a local educational agency, including, but not limited to, a charter school, from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the agency has provided any funds or other thing of value to the pupil or the pupils parent or guardian that the agency does not provide to pupils who attend regular classes or to their parents or guardians. Existing law prohibits a charter school from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other thing of value to the pupil or the pupils parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district or to the pupils parent or guardian. Existing law authorizes school districts, charter schools, and county offices of education to claim apportionment credit for independent study only to the extent of the time value of pupil work product, as personally judged in each instance by a certificated teacher. Under existing law school districts, charter schools, and county offices of education are not required to sign and date pupil work product when assessing their time value of pupil work product for apportionment purposes.This bill would state the intent of the Legislature to enact future legislation that would augment and strengthen independent study programs to include proven best practices in independent study relating to the use of public funds, teacher oversight responsibilities, and policies and relationships with independent contractors that are used to enhance and supplement instructional choices and options for independent study pupils. The bill would also make nonsubstantive changes to the above-described provisions.
The Charter Schools Act of 1992 specifies the procedures for the submission, review, and approval or denial of a petition to establish a charter school. The act requires a petition for the establishment of a charter school to contain specified information, including a reasonably comprehensive description of the manner in which annual, independent financial audits will be conducted. Existing law, by not later than May 1 of each fiscal year, requires the governing board of each local educational agency to provide for an audit of the books and accounts of the local educational agency, as specified, or make arrangements with the county superintendent of schools to provide for that auditing. Existing law establishes a governing board to establish and administer a unit known as the County Office Fiscal Crisis and Management Team. Among other duties, this unit provides fiscal management assistance, at the request of any school district, charter school, county office of education, or community college district.
The bill would require the County Office Fiscal Crisis and Management Assistance Team, on or before July 1, 2022, to begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team. The bill would prohibit an independent auditor or a member of a charter school auditing team from performing any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training. The bill would require an independent auditor of a nonclassroom-based charter school, when performing certain audits, to comply with specified requirements.
Existing law authorizes a school district, charter school, or county office of education to provide independent study courses for pupils enrolled in kindergarten and grades 1 to 12, inclusive, in accordance with prescribed conditions. Existing law prohibits a local educational agency, including, but not limited to, a charter school, from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the agency has provided any funds or other thing of value to the pupil or the pupils parent or guardian that the agency does not provide to pupils who attend regular classes or to their parents or guardians. Existing law prohibits a charter school from claiming state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other thing of value to the pupil or the pupils parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district or to the pupils parent or guardian. Existing law authorizes school districts, charter schools, and county offices of education to claim apportionment credit for independent study only to the extent of the time value of pupil work product, as personally judged in each instance by a certificated teacher. Under existing law school districts, charter schools, and county offices of education are not required to sign and date pupil work product when assessing their time value of pupil work product for apportionment purposes.
This bill would state the intent of the Legislature to enact future legislation that would augment and strengthen independent study programs to include proven best practices in independent study relating to the use of public funds, teacher oversight responsibilities, and policies and relationships with independent contractors that are used to enhance and supplement instructional choices and options for independent study pupils. The bill would also make nonsubstantive changes to the above-described provisions.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 47612.8 is added to the Education Code, to read:47612.8. (a) (1) On or before July 1, 2022, the County Office Fiscal Crisis and Management Assistance Team shall begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team.(2) An independent auditor and a member of a charter school auditing team shall not perform any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training in paragraph (1).(b) An independent auditor of a nonclassroom-based charter school, when performing an audit described in Section 41020 or subparagraph (I) of paragraph (5) of subdivision (c) of Section 47605, shall do all of the following:(1) Contact a random sample of pupils enrolled in the charter school to verify their enrollment.(2) Review a random sample of credit card statements, debit card statements, and bank statements of the charter school selected by the auditor to determine whether any potential use of school funds for nonschool purposes has occurred.(3) Identify in the audit report any transfers of funds or assets to other organizations that exceed one million dollars ($1,000,000) and are either (A) not supported by adequate consideration, or (B) not dedicated to the exclusive benefit of the charter school and its pupils.(c) For purposes of this section, nonclassroom-based charter school means a charter school that offers nonclassroom-based instruction pursuant to paragraph (2) of subdivision (e) of Section 47612.5 for more than 20 percent of the instructional time offered by the charter school.SECTION 1.It is the intent of the Legislature to enact future legislation that would augment and strengthen independent study programs to include proven best practices in independent study relating to the use of public funds, teacher oversight responsibilities, and policies and relationships with independent contractors that are used to enhance and supplement instructional choices and options for independent study pupils.SEC. 2.Section 51747.3 of the Education Code is amended to read:51747.3.(a)Notwithstanding any other law, a local educational agency, including, but not limited to, a charter school, may not claim state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the local educational agency has provided any funds or other thing of value to the pupil or the pupils parent or guardian that the local educational agency does not provide to pupils who attend regular classes or to their parents or guardians. A charter school may not claim state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other thing of value to the pupil or the pupils parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district or to the pupils parent or guardian.(b)Notwithstanding paragraph (1) of subdivision (e) of Section 47605 or any other law, community school and independent study average daily attendance shall be claimed by school districts, county superintendents of schools, and charter schools only for pupils who are residents of the county in which the apportionment claim is reported, or who are residents of a county immediately adjacent to the county in which the apportionment claim is reported.(c)The Superintendent shall not apportion funds for reported average daily attendance, through full-time independent study, of pupils who are enrolled in school pursuant to subdivision (b) of Section 48204.(d)In conformity with Provisions 25 and 28 of Item 6110101001 of Section 2.00 of the Budget Act of 1992, this section applies to average daily attendance reported for apportionment purposes beginning July 1, 1992. The provisions of this section are not subject to waiver by the state board, by the Superintendent, or under any provision of Part 26.8 (commencing with Section 47600).SEC. 3.Section 51747.5 of the Education Code is amended to read:51747.5.(a)The independent study by each pupil shall be coordinated, evaluated, and, notwithstanding subdivision (a) of Section 46300, shall be under the general supervision of an employee of the school district, charter school, or county office of education who possesses a valid certification document pursuant to Section 44865 or an emergency credential pursuant to Section 44300, registered as required by law.(b)A school district, charter school, or county office of education may claim apportionment credit for independent study only to the extent of the time value of pupil work product, as personally judged in each instance by a certificated teacher.(c)For purposes of this section, a school district, charter school, or county office of education shall not be required to sign and date pupil work product when assessing the time value of pupil work product for apportionment purposes.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 47612.8 is added to the Education Code, to read:47612.8. (a) (1) On or before July 1, 2022, the County Office Fiscal Crisis and Management Assistance Team shall begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team.(2) An independent auditor and a member of a charter school auditing team shall not perform any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training in paragraph (1).(b) An independent auditor of a nonclassroom-based charter school, when performing an audit described in Section 41020 or subparagraph (I) of paragraph (5) of subdivision (c) of Section 47605, shall do all of the following:(1) Contact a random sample of pupils enrolled in the charter school to verify their enrollment.(2) Review a random sample of credit card statements, debit card statements, and bank statements of the charter school selected by the auditor to determine whether any potential use of school funds for nonschool purposes has occurred.(3) Identify in the audit report any transfers of funds or assets to other organizations that exceed one million dollars ($1,000,000) and are either (A) not supported by adequate consideration, or (B) not dedicated to the exclusive benefit of the charter school and its pupils.(c) For purposes of this section, nonclassroom-based charter school means a charter school that offers nonclassroom-based instruction pursuant to paragraph (2) of subdivision (e) of Section 47612.5 for more than 20 percent of the instructional time offered by the charter school.
SECTION 1. Section 47612.8 is added to the Education Code, to read:
### SECTION 1.
47612.8. (a) (1) On or before July 1, 2022, the County Office Fiscal Crisis and Management Assistance Team shall begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team.(2) An independent auditor and a member of a charter school auditing team shall not perform any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training in paragraph (1).(b) An independent auditor of a nonclassroom-based charter school, when performing an audit described in Section 41020 or subparagraph (I) of paragraph (5) of subdivision (c) of Section 47605, shall do all of the following:(1) Contact a random sample of pupils enrolled in the charter school to verify their enrollment.(2) Review a random sample of credit card statements, debit card statements, and bank statements of the charter school selected by the auditor to determine whether any potential use of school funds for nonschool purposes has occurred.(3) Identify in the audit report any transfers of funds or assets to other organizations that exceed one million dollars ($1,000,000) and are either (A) not supported by adequate consideration, or (B) not dedicated to the exclusive benefit of the charter school and its pupils.(c) For purposes of this section, nonclassroom-based charter school means a charter school that offers nonclassroom-based instruction pursuant to paragraph (2) of subdivision (e) of Section 47612.5 for more than 20 percent of the instructional time offered by the charter school.
47612.8. (a) (1) On or before July 1, 2022, the County Office Fiscal Crisis and Management Assistance Team shall begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team.(2) An independent auditor and a member of a charter school auditing team shall not perform any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training in paragraph (1).(b) An independent auditor of a nonclassroom-based charter school, when performing an audit described in Section 41020 or subparagraph (I) of paragraph (5) of subdivision (c) of Section 47605, shall do all of the following:(1) Contact a random sample of pupils enrolled in the charter school to verify their enrollment.(2) Review a random sample of credit card statements, debit card statements, and bank statements of the charter school selected by the auditor to determine whether any potential use of school funds for nonschool purposes has occurred.(3) Identify in the audit report any transfers of funds or assets to other organizations that exceed one million dollars ($1,000,000) and are either (A) not supported by adequate consideration, or (B) not dedicated to the exclusive benefit of the charter school and its pupils.(c) For purposes of this section, nonclassroom-based charter school means a charter school that offers nonclassroom-based instruction pursuant to paragraph (2) of subdivision (e) of Section 47612.5 for more than 20 percent of the instructional time offered by the charter school.
47612.8. (a) (1) On or before July 1, 2022, the County Office Fiscal Crisis and Management Assistance Team shall begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team.(2) An independent auditor and a member of a charter school auditing team shall not perform any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training in paragraph (1).(b) An independent auditor of a nonclassroom-based charter school, when performing an audit described in Section 41020 or subparagraph (I) of paragraph (5) of subdivision (c) of Section 47605, shall do all of the following:(1) Contact a random sample of pupils enrolled in the charter school to verify their enrollment.(2) Review a random sample of credit card statements, debit card statements, and bank statements of the charter school selected by the auditor to determine whether any potential use of school funds for nonschool purposes has occurred.(3) Identify in the audit report any transfers of funds or assets to other organizations that exceed one million dollars ($1,000,000) and are either (A) not supported by adequate consideration, or (B) not dedicated to the exclusive benefit of the charter school and its pupils.(c) For purposes of this section, nonclassroom-based charter school means a charter school that offers nonclassroom-based instruction pursuant to paragraph (2) of subdivision (e) of Section 47612.5 for more than 20 percent of the instructional time offered by the charter school.
47612.8. (a) (1) On or before July 1, 2022, the County Office Fiscal Crisis and Management Assistance Team shall begin offering training, updated each fiscal year, on the review of charter school financial documents to better understand how to identify fraudulent practices and documents for independent auditors and members of a charter school auditing team.
(2) An independent auditor and a member of a charter school auditing team shall not perform any aspect of a nonclassroom-based charter school audit for the 202223 school year or thereafter before receiving the training in paragraph (1).
(b) An independent auditor of a nonclassroom-based charter school, when performing an audit described in Section 41020 or subparagraph (I) of paragraph (5) of subdivision (c) of Section 47605, shall do all of the following:
(1) Contact a random sample of pupils enrolled in the charter school to verify their enrollment.
(2) Review a random sample of credit card statements, debit card statements, and bank statements of the charter school selected by the auditor to determine whether any potential use of school funds for nonschool purposes has occurred.
(3) Identify in the audit report any transfers of funds or assets to other organizations that exceed one million dollars ($1,000,000) and are either (A) not supported by adequate consideration, or (B) not dedicated to the exclusive benefit of the charter school and its pupils.
(c) For purposes of this section, nonclassroom-based charter school means a charter school that offers nonclassroom-based instruction pursuant to paragraph (2) of subdivision (e) of Section 47612.5 for more than 20 percent of the instructional time offered by the charter school.
It is the intent of the Legislature to enact future legislation that would augment and strengthen independent study programs to include proven best practices in independent study relating to the use of public funds, teacher oversight responsibilities, and policies and relationships with independent contractors that are used to enhance and supplement instructional choices and options for independent study pupils.
(a)Notwithstanding any other law, a local educational agency, including, but not limited to, a charter school, may not claim state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the local educational agency has provided any funds or other thing of value to the pupil or the pupils parent or guardian that the local educational agency does not provide to pupils who attend regular classes or to their parents or guardians. A charter school may not claim state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other thing of value to the pupil or the pupils parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district or to the pupils parent or guardian.
(b)Notwithstanding paragraph (1) of subdivision (e) of Section 47605 or any other law, community school and independent study average daily attendance shall be claimed by school districts, county superintendents of schools, and charter schools only for pupils who are residents of the county in which the apportionment claim is reported, or who are residents of a county immediately adjacent to the county in which the apportionment claim is reported.
(c)The Superintendent shall not apportion funds for reported average daily attendance, through full-time independent study, of pupils who are enrolled in school pursuant to subdivision (b) of Section 48204.
(d)In conformity with Provisions 25 and 28 of Item 6110101001 of Section 2.00 of the Budget Act of 1992, this section applies to average daily attendance reported for apportionment purposes beginning July 1, 1992. The provisions of this section are not subject to waiver by the state board, by the Superintendent, or under any provision of Part 26.8 (commencing with Section 47600).
(a)The independent study by each pupil shall be coordinated, evaluated, and, notwithstanding subdivision (a) of Section 46300, shall be under the general supervision of an employee of the school district, charter school, or county office of education who possesses a valid certification document pursuant to Section 44865 or an emergency credential pursuant to Section 44300, registered as required by law.
(b)A school district, charter school, or county office of education may claim apportionment credit for independent study only to the extent of the time value of pupil work product, as personally judged in each instance by a certificated teacher.
(c)For purposes of this section, a school district, charter school, or county office of education shall not be required to sign and date pupil work product when assessing the time value of pupil work product for apportionment purposes.