Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

In 1983 the California State Department of Education (CSDE) began to develop a coordinated compliance monitoring review process to simplify and coordinate the legally required compliance monitoring of specially funded programs while maintaining the commitment to students with special needs. A new 3-year cycle of coordinated compliance reviews for local educational agencies (LEAs) was begun in 1987-88. This manual reasserts the goals of the coordinated compliance review process as: decreasing monitoring visits by the CSDE; reducing duplication of efforts; increasing local responsibility; ensuring that categorically funded students are provided with the district's core curriculum; and providing technical and management assistance to the LEAs in preventing and resolving non-compliance problems. These goals are to be accomplished by monitoring: (1) specially funded educational programs; (2) school-based coordinated programs; (3) student motivation and maintenance programs; (4) child development programs; (5) consolidated programs; (6) migrant education; (7) special education; (8) vocational education; and (9) adult education. This manual provides the LEA self-review, the state validation review, and the review instruments with their instructions. (SLD)