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Extraordinary Audit of the California Charter Academy

The consolidated income statement and consolidated statement of cash flows include the revenues and expenses and cash flows of companies that are no longer in the Group up to the date on which the related holding was sold or the company was liquidated, and those of the new companies included in the Group from the date on which the holding was acquired or the company was incorporated through year end. Revenue and expenses associated with discontinued operations are presented in a separate line on the consolidated income statement.Discontinued operations are those with identifiable operations and cash flows (for both. | Fiscal CJprisis Management Assistance Team MGT of America Extraordinary Audit of the California Charter Academy Administrative Agent Larry E. Reider Office of Kern County Superintendent of Schools Chief Executive Officer Thomas E. Henry Commissioned by the Superintendent of Public Instruction in Cooperation with the Orange and San Bernardino County Offices of Education April 14 2005 i Table of Contents Executive Summary.1 Chapter 1 Charter Schools in California.9 The California Charter Academy and the Educational Administrative Services Corporation.10 The American Public Agency Authority.10 CCA Closures . 11 Investigative Audit.12 Scope and Methodology.12 Chapter 2 Related Party Transactions.15 Conflicts of Interest.15 Steven Cox and EASC Violated Prohibitions Against Conflicts of Interest.15 EASC Directed Contracts and Expenditures to Its Subsidiary Everything for Schools .17 Steven Cox Employed Members of His Family Using CCA Funds.20 Chapter 3 EASC Obtained Millions of Dollars from the CCA Charter Schools.23 Administrative Fees.23 Unauthorized Transfer of Funds.25 EASC Shifted Some of its Costs to the CCA Charter Schools Through Additional Fees.26 Chapter 4 EASC Control of CCA Finances Led to Questionable Expenditures . 29 Questionable Contracts and Vendor Services . 29 Maniaque Management Group.29 High Desert Youth and Family Resource Center.31 Community Information Services Online.32 Occidental Communications Group. 33 One Highly Paid Staff Member Provided Few Measurable Services.34 EASC Transferred Employees to the CCA Charter Schools.36 CCA Cannot Account for All of the Grant Funds It Received.37 Chapter 5 California Charter Academy Schools Received at Least 23 Million More in Charter School Funding Than They Were Entitled.39 Charter School Funding.39 School Sites Outside of the Chartering Districts Boundaries.39 Private School Conversions.41 Independent Study Attendance Claims.42 Chapter 6 EASC s Excessive Spending of Unauthorized Funds Contributed to the .