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:
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.