Call Now (818) 886-0940
Frequently Asked Questions
Question: What are the audit requirements for 21st CCLC programs?
Answer: An annual audit conducted by an independent auditing firm contracted by the LEA is required of each LEA. In that audit, findings and recommendations may be made.
Question: What happens if there are audit findings?
Answer: The LEA has the opportunity to address each finding and recommendation made by the auditor. If the school district is in agreement with the finding, the response normally identifies what corrective action the district will take to ensure the error is not made in the future.
The 85 percent/15 percent rule regarding direct services and administrative costs in after school programs as California Education Code (EC) states:
Section 8483.9(a) A program participant receiving funding pursuant to this article may expend on indirect costs no more than the lesser of the following:
- The school district’s indirect cost rate, as approved by the department for the appropriate fiscal year.
- Five percent of the state program funding received pursuant to this article.
- A program participant receiving state funding pursuant to this article may expend no more than 15 percent of that funding on administrative costs, which funding need not be earned through pupil attendance. For purposes of this section, administrative costs shall include indirect costs, as described above in subdivision A.
- A program participant receiving state funding pursuant to this program shall ensure that no less than 85 percent of that funding is allocated to school sites for direct services to pupils. The cost of a program site supervisor selected pursuant to Section 8483.4 may be included as direct services, provided that at least 85 percent of the site supervisor’s time is spent at the program site.
Administrative costs are defined as any costs, indirect or direct, that are administrative in nature and support the management of a program. Do not confuse direct costs with direct services to students. Just because a cost is a direct cost does not mean it is a direct service to students.