Oakland Unified also sent letters to the parents of children on the list to confirm whether they were indeed St. Andrew students. Of the five that responded, each said they did not have children attending St. Andrew last year, according to Flint.
"The findings are concerning," Flint said. "We are eager to hear how these discrepancies can be explained."
Marc Guillory, an attorney representing St. Andrew, said some of the district's initial findings were not entirely accurate.
He also presented numerous explanations for cross-over between St. Andrew and public school students: Students could have started the year at St. Andrew and moved to a district school later. Or they could have signed up at St. Andrew, never actually attended the school, yet still remain listed on the roster sheet. Another possibility, Guillory said, is that some of the listed students attended St. Andrew in the 2010-11 school year instead of last year.
Guillory acknowledged that his clients "need to organize their paperwork better," but blamed the district for lacking an established process for determining correct enrollment numbers.
"We're in a verification process and it’s still ongoing," Guillory said. "I’m working with my clients to see what’s going on here. They are cooperating with the district."
The district's general counsel, Jacqueline Minor, said in a board meeting earlier this month that until the district is satisfied with St. Andrew's responses, "we will not engage in a process that will result in further funds to the school."
Board member David Kakishiba said in an email that it "appears that there's a likelihood St. Andrew is practicing fraudulent student enrollment accounting."
Guillory objected to the district singling out St. Andrew.
"There needs to be some questions in the other schools too, not just the African American religious ones," he said. "There needs to be a policy review here, so that these things don’t end up happening, whether it be by mistake or otherwise."
Guillory said the FBI has not attempted to contact his clients.
In a letter last month to the district, Guillory answered allegations from parents and former students of child abuse and exploitation.
"My clients do not condone child physical, mental or emotional abuse of any kind, in any environment, and unequivocally deny all allegations of child abuse or neglect," he wrote. "Moreover, my clients' contend that any fundraising activity, on behalf of parents in need of tuition assistance, was conducted in compliance with child labor laws and standards."
While an Oakland Fire Department inspection determined that St. Andrew's classrooms can only fit 58 people, Guillory said the school also instructs students in the church sanctuary, which can fit 200.
A fire inspection in May found several code violations, including the lack of a fire alarm system. A follow-up inspection last month determined that St. Andrew had not fixed any of the problems, according to inspector Edward Gervasoni.
In addition to the K-12 school, the Lacy family also runs St. Andrew Theological & Academic University, which advertises a host of advanced degrees, out of their church. After California Watch raised the issue, the state last month issued a $50,000 fine against the institution for operating without approval from the Bureau for Private Postsecondary Education. St. Andrew is appealing the citation, according to Guillory.
Will Evans is an investigative journalist for California Watch.