Bulletin No 414

May 17, 2007

TO:

Business and Accounting Administrators Charter School Administrators Selected Los Angeles County K-12 School Districts Philip N. Thi, Financial Operations Consultant Accounting, Disbursements, and Financial Systems Division of School Financial Services Charter Schools Audit Contract Information

FROM:

SUBJECT:

This bulletin is a follow-up communication to an e-mail sent by the Los Angeles County Office of Education (LACOE) to charter schools on May 7th requesting audit contract information (see Attachment No. 1). LACOE received a letter from the California State Controllers Office, Division of Audits, requesting audit contract information for charter schools (see Attachment No. 2). This bulletin is to provide clarification of the earlier communication and re-affirm the responsibility of the chartering authority. Since it is the responsibility of the chartering authority to monitor each charter school, this request is being forwarded to you for action. LACOEs Business Charter Schools Unit (BCSU) has received the audit information for some of the charter schools as a result of the May 7th e-mail. We are including with this bulletin a list of charter schools that have responded with this information (see Attachment No. 3). If your charter school has not provided a response, you will need to obtain the information as soon as possible and send it to LACOE by May 22. LACOE will supply the requested information to the State Controllers Office on your behalf. If you have any questions or comments about this bulletin, please contact me at (562) 922-8693 or thi_philip@lacoe.edu. Approved: Pamela Fees, Director Division of School Financial Services PT:cmw Bul. No. 414 SFS-A57-2006-07

From: Wiggan_Claudette Sent: Monday, May 07, 2007 11:54 AM Subject: Audit Firm Information Importance: High

To: All Charter Schools Each year the State Controllers Office confirms that the county offices of education, school districts, and certain joint powers entities have arranged for their annual audits. This year they are also collecting information regarding audits for charter schools. Therefore, please complete and return the Audit Contract Information form by May 22, 2007 via fax to (562) 940-1624. The form may be obtained either by clicking here or by opening the attachment. You may contact the Business Charter School Unit (BCSU) as follows: Philip Thi (562) 922-8693 or thi_philip@lacoe.edu Claudette Wiggan-Reid (562) 401-5574 or wiggan_claudette@lacoe.edu Thank you! ============================

Claudette Wiggan-Reid
Los Angeles County Office of Education Division of School Financial Services Tel (562) 401-5318 Fax (562) 922-6365

Attachment No. 1 Bul. No. 414 SFS-A57-2006-07

Print Form

LosAngeIe~ CountJ' Office of Education

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Division of School Financial Services

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Business Charter Schools Unit (BCSU)

Audit Contract Information

Charter School Name: COE 3-digit No. _ _

Audit Firm Information:

Name:

Address: Telephone No:

Check the appropriate contract years and fill in the fee for each year.
2009-10 2006-07 2005-06 2008-09 Fiscal 2007 Year(s) -08 covered: 2004-05 Audit Fee

I I

Check

* If the audit firm charges an hourly rate or if the amount needs an adjustment for the COLA,
provide an estimate of the total cost.

Return the completed form by May 22, 2007 to Fax: (562) 940-1624
Completed by:
Print Name

Date:

Telephone No.:

JOHN CHIANG
QIalifnrnia ~tat C!lnntrnlhr

Date: To: Subject:

May I, 2007 County Office of Education AUDIT CONTRACTS FOR FISCAL YEAR 2006-07

Each year the State Controller's Office confirms that the county offices of education, school districts, and certain joint powers entities have arranged for their annual audits. This year we arc also collecting information regarding audits for charter schools that will issue a separate audit report. Please forward the following information for your office and all pertinent entities within your county: I. 2. 3. 4. Name of the county office of education, school district, charter school, or joint powers entity. Name and address of the contracted CPA firm. Fiscal year(s) covered by the audit contract. Audit fee for each fiscal year. If the entity is charged an hourly rate or if the amount needs an adjustment for the COLA, provide an estimate of the total cost.

Please send the audit contract information to the follo~ing address by May 31, 2007: Statt: Controller's Office, Division of Audits Attention: School District Audits Post Office Box 942850, Sacramento, California 94250-5874 If you have any questions, please call Audrey Traina, Audit Manager, at (916) 322-5342. Sincerely,

I~)npu~
CASANDRA MOORE-HUDNALL, Chief Financial Audits Bureau Division of Audits
Attachment No.2 SuI. No. 414 SFS-A57-2006-07 MAILING ADDRESS P.O. Box 942850. Sacramento, CA 94250-5814 SACRAMENTO 300 Capitol Mall, Suite 518, Sacramento, CA 95814 (916) 324-8907 LOS ANGELES 600 Corporate Pointe, Suite 1000. Culver City, CA 90230 (310) 342-5656

Los Angeles County Office of Education Division of School Financial Services Business Charter Schools Unit (BCSU)

Charter Schools Audit Contract Information

SPONSORING DISTRICT AVUHSD Baldwin Park Burbank CDE CDE CDE Centinela Gorman Gorman Gorman Hawthorne Inglewood Lawndale Lennox Lennox Lennox Lennox Long Beach USD Long Beach USD Long Beach USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Attachment No. 3 Info. Bul. No.414 SFS-A57-2006-07 CHARTER NAME Desert Sands Charter High School Opportunities for Learning-Baldwin Park Options for Youth - Burbank Animo Inglewood Charter High School New West Charter Middle School School of Arts & Enterprise Media Arts Academy at Centinela (MAAC) Antelope Valley Desert Montessori Charter Gorman Learning Center Lifeline Education Charter School Hawthorne Mathematics Science and Technology Wilder's Preparatory Academy Charter School Environmental Charter High School Animo Leadership High School Century Academy for Excellence Century Community Charter School Lennox Mathematics, Science & Technology Academy Constellation Community Middle Charter Emerson Parkside Academy Charter School New City School Academia Avance Charter School Academia Semillas Del Pueblo Accelerated Elementary Charter Animo Film & Theater Arts Charter High School Animo Jackie Robinson Charter High School Animo Justice Charter High School Animo Pat Brown Charter High School Animo Ralph Bunche Charter High School Animo South Los Angeles Charter High School Animo Venice Charter High School Antonio Maria Lugo Academy Aspire Los Angeles Secondary Bert Corona Charter School Bright Star Secondary Charter Academy California Academy for Liberal Studies (Middle School ) California Academy for Liberal Studies Early College High Camino Nuevo Charter Academy Camino Nuevo High School Canyon Elementary Charter Celerity Nascent Charter Central City Value School Charter High School of Arts-Multimedia & Performing (CHAMPS) Chime Charter Middle School Chime Charter School CityLife Downtown Charter School College-Ready Academy High School #4 College-Ready Academy High School #6 Community Charter Early College High School Community Charter Middle School Charter # 411 402 130 432 431 505 590 748 285 478 523 582 353 281 809 672 509 058 385 291 738 447 539 785 793 794 649 781 602 648 694 693 654 826 331 710 293 635 226 716 534 712 580 417 508 790 784 733 213 Audit Info. Received X

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Los Angeles County Office of Education Division of School Financial Services Business Charter Schools Unit (BCSU)

Charter Schools Audit Contract Information

SPONSORING DISTRICT Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD CHARTER NAME Community Harvest Charter School Cornerstone Prep Charter School Crenshaw Arts Tech Charter High (CATCH) Crescendo Charter Academy Crescendo Charter Conservatory Crescendo Charter School Culture & Language Academy of Success (CLAS) Discovery Charter Preparatory School Downtown Value School Dr. Theo T. Alexander Jr. Science Center School Excel Charter Academy Fenton Avenue Charter School Frederick Douglass Academy High School Frederick Douglass Academy Middle School Gabriella Charter School Garr Academy of Mathematics & Entrepreneurial Studies (GAMES) Gertz-Ressler High School Giraffe Charter School Granada Hills Charter School Heritage College-Ready Charter High School High Tech High School Huntington Park College-Ready Academy High School Ivy Academia Charter School James Jordan Middle School Jardin de la Infancia School Kenter Canyon Elementary Charter KIPP Academy of Opportunity KIPP Los Angeles College Preparatory Lakeview Charter Academy Larchmont Charter School Los Angeles Academy of Arts and Enterprise (LAAAE) Los Angeles Educational Achievement Partnership (LEAP) HS Los Angeles International Charter High School Los Angeles Leadership Academy Los Feliz Charter School for the Arts Magnolia Science Academy Math and Science School-College Ready (MASS) Milagro Charter Elementary School Montague Charter Academy Multicultural Learning Center New Academy Canoga Park New Designs Charter School New Economics for Women (NEW) Academy of Science & Arts New Heights Charter School New Village Charter High School North Valley Charter Academy Ocean Charter School Open Charter Magnet School Opportunities Unlimited Charter High School Oscar de la Hoya Amino Charter High School Our Community School Pacifica Community Charter School Pacoima Charter School Palisades - Marquez Charter School Palisades Charter Elementary
2

Charter # 474 520 570 808 821 742 536 470 448 604 798 030 833 814 713 829 645 743 572 714 537 718 619 734 663 227 530 531 603 717 675 584 741 461 827 438 788 600 115 388 592 601 521 761 791 540 569 012 737 581 739 449 583 228 229

Audit Info. Received X

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Los Angeles County Office of Education Division of School Financial Services Business Charter Schools Unit (BCSU)

Charter Schools Audit Contract Information

SPONSORING DISTRICT Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Los Angeles USD Palmdale Palmdale Pasadena San Gabriel USD West Covina West Covina Wm. S. Hart Wm. S. Hart Wm. S. Hart LACOE LACOE LACOE CHARTER NAME Palisades Charter High School Para Los Ninos Charter School Paul Revere Middle Charter School Port of Los Angeles High School Puente Charter School Renaissance Arts Academy Richard Merkin Middle Academy Santa Monica Blvd. Community Charter School Stella Middle Charter Academy Synergy Charter The Accelerated School Topanga Learn-Charter Elementary Vaughn Next Century Learning Center View Park Preparatory Accelerated Charter Middle View Park Preparatory Accelerated Charter School View Park Preparatory Accelerated High School Wallis Annenberg High School Watts Learning Center Charter School Westwood Charter School Wisdom Academy for Young Scientists Antelope Valley Learning Academy Guidance Charter School Nia Educational Charter School Options for Youth - San Gabriel California Virtual Academy @ Los Angeles San Jose-Edison Academy Opportunities for Learning-Santa Clarita Sequoia Charter Transitional Learning Center Charter School Odyssey Charter School Soledad Enrichment Action Charter School Today's Fresh Start Charter School Charter # 037 475 225 542 473 579 715 446 535 636 045 230 016 506 190 543 538 131 031 839 841 427 618 117 838 142 214 831 397 249 124 597 Audit Info. Received

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