Clovis Unified School District v. Chiang

Opinion

BUTZ, J.

This declaratory relief and writ of mandate action concerns the validity of two auditing rules used by defendant State Controller (Controller). The Controller used these rules in reducing state-mandated reimbursement claims for employee salary and benefit costs submitted from plaintiff school districts and community college districts (hereafter plaintiffs).

Contemporaneous Source Document Rule (CSDR)

The first auditing rule is referred to by plaintiffs as the contemporaneous source document rule (CSDR). The Controller used this rule to reduce reimbursement claims for the…