WISCONSIN SCHOOL DISTRICT MEMBERSHIP AUDIT February, 2008 By: Kathy Guralski School Finance Auditor...

WISCONSIN SCHOOL DISTRICT

MEMBERSHIP AUDIT

February, 2008By: Kathy Guralski

School Finance Auditor Wisconsin Department of Public

Instruction

Before viewing the webcast you will need to have available the most recent Membership Audit Program at:

http://www.dpi.state.wi.us/sfs/doc/membership_audit_final.doc

Audio Difficulties? Make sure the volume on Media

Site live is turned up (volume button located beneath the speaker’s picture)

Make sure the volume on your computer is turned up (volume icon located on the right hand side of your computer task bar)

Contact your IT department

STATE AID MEMBERSHIP

AUDIT REQUIREMENTS

WHEN IS AN AUDIT REQUIRED?

Wisconsin Statute 115.28(18) Audit required for at least 25% of school

districts each year Districts notified by mail if audit is required List is posted to school finance website at:

http://www.dpi.state.wi.us/sfs/m_audit.html Optional audits performed must be filed with

DPI Wisconsin Administration Code PI 17.04(3)

Audit includes examination of resident summer school fte

ELIGIBLE STUDENTS TO BE INCLUDED IN COUNT

Resident Students

In attendance for instruction on the count date - OR -

If absent, present any day before and any day after the count date without breaking residency during the time of absence

(present to enroll or withdraw does not constitute a day of attendance for count purposes)

PUPIL COUNT REPORTING

How districts compile the membership count

1. Start with Headcount (who is receiving instructional services)

2. Reductions – Non-Residents (included in count but not eligible)

3. Reductions – Residents (included in count but not eligible)

4. Additions – Residents (resident students receiving instruction elsewhere and district is paying cost of service or tuition)

PUPIL COUNT REPORTING http://www.dpi.wi.gov/sfs/index.html

School Finance Reporting Portal District name Non-Financial Data Home

Pupil Count – Sept. (PI-1563) Pupil Count – Jan. (PI-1563) Pupil Count – Summer (PI-1804/PI-1805)

Fiscal Year ID and Password

MEMBERSHIP AUDIT STEPS

STEP 1 - MEMBERSHIP AUDIT RESOURCES

Review and have available:

Guidelines for Counting Students (General Count Guidelines for the PI 1563 Worksheet):

http://www.dpi.wi.gov/sfs/doc/guidelinesforcounting.doc

STEP 2 – OBTAIN FINAL COUNTS FOR SEPTEMBER AND

JANUARY

Access the pupil count reports via the school finance reporting portal at https://www2.dpi.state.wi.us/safr/ Choose your School District Click on Non-Financial Data Home Click on Pupil Count – Sept. (PI-1563) or

Pupil Count – Jan. (PI-1563) Click on Fiscal Year Provide your ID and password

STEP 2 – OBTAIN FINAL COUNTS FOR SEPTEMBER

AND JANUARY

Obtain final counts by Clicking on:

Review your answers Certification/Signature Page Print Current Fiscal Year Pupil Count Report

for September and January To access a different count date you must

exit and re-enter the reports

STEPS 3 AND 4 - UNDERSTANDING DISTRICT POLICIES AND PROCEDURES

Obtain: District policy defining “full time pupils”

District schools and personnel responsible for pupil count

STEP 5 – DOCUMENT DISTRICT PROCEDURES USED FOR ATTENDANCE

What are the district-wide procedures used to compile counts? How are enrollment & attendance records

kept? Centralized in an attendance office? Kept by teachers? How is individual class attendance taken? How is student attendance recorded or kept? Does enrollment include date of birth and

residence? Does attendance record identify first and last

day of attendance?

STEP 5 – DOCUMENT DISTRICT PROCEDURES USED TO COMPILE

COUNT

Are the district-wide procedures being followed?

Are there written directions to building administrators and staff responsible for compiling count?

How are students in attendance identified for count?

How are counts summarized and totaled? How is it determined that a student is not

counted twice?

STEP 6 – DOCUMENT OVERALL ENROLLMENT DATA COLLECTION

SYSTEM Evaluate the system to determine if it will

provide the necessary information to test it.

Student residence and date of birth First and last date of attendance Attendance on the two count dates District residents attending outside district Pupils not eligible for inclusion in resident

counts

NEW IN 2007-08!STEP 7 - DISTRICTS RECONCILE

SEPTEMBER TO JANUARY COUNT

Beginning with the 2007-08 fiscal school year, districts are required to complete and have on file a reconciliation of the September count to the January count.

A spreadsheet has been made provided to assist them with this procedure. It is available at: http://www.dpi.state.wi.us/sfs/membrpt2.html

NEW IN 2007-08!STEP 7 - DISTRICTS RECONCILE

SEPTEMBER TO JANUARY COUNT

Obtain from the district a copy of the reconciliation Verify that the data for September and

January agree to the pupil counts on file with DPI (see previous information on how to obtain the pupil counts online)

Obtain from district all supporting documentation to the reconciliation

Early Withdrawals Late Enrollments Other adjustments

Verify the accuracy of the reconciliation by tracing additions and subtractions to supporting documentation

STEP 7 - RECONCILE SEPTEMBER TO JANUARY

COUNT

- If the district has not performed the reconciliation prior to the audit, it is required to be performed during the audit process, and a finding should be disclosed in the January pupil count schedule of the membership audit report.

STEP 7 - RECONCILE SEPTEMBER TO JANUARY COUNT

If the reconciliation needs to be performed, a comparison from September to January by each step can be obtained from the January count by clicking on “Review Your Answers” and then “Summary of Step”. Repeat for each of the steps.

https://www2.dpi.state.wi.us/safr/

STEP 8 - COMPARE COUNTS TO PRIOR

YEAR

To obtain Prior Year Comparison Data

https://www2.dpi.state.wi.us/safr/ In the pupil count report click on:

Review your answers

Comparison to Prior Data

Print Current FY Pupil Count for January (Comparison to Prior Data)

STEP 9: HEAD COUNT Obtain documents (i.e. lists of students

by attendance center, summary of attendance center lists) to support district numbers used to record headcount This is your basis for sample testing

Determine appropriate totals reported per Summary of Step 1 Headcount

STEP 9: HEAD COUNT Obtain summary of Step 1: Head Count

STEP 9: HEAD COUNT To obtain Summary of Step 1 Headcount


In the on-line report click on:

Review your answers Summary of Step 1 Headcount Print Current FY Pupil Count for September

(Summary of Step 1 Head Count)

STEP 9: HEAD COUNT Determine that no pupil is counted

twice Test controls of district

Specifically test students in Preschool and Kindergarten programs to make sure students receiving services in both areas are not counted in both programs.

STEPS 10 & 11: HEAD COUNT

Determine how the district identifies pupils absent attending any day before and any day after without breaking residency Test students absent to determine not counted in

both present and absent columns If there are differences between the

Summary of Step 1: Head Count and the supporting totals, determine the reason for the difference

STEP 12: NON-RESIDENT REDUCTIONS

Obtain a list of all non-resident students the district provides direct instruction to

Foot the list and trace to Summary of Step 2 Non-Resident Reductions


To obtain Summary of Step 2 Non-Resident Reductions In the on-line report click on:

Review your answers

Summary of Step 2 Non-Resident Reductions

Print Current FY Pupil Count for September (Summary of Step 2: Non-Resident Reductions)


Determine how the district identifies non-resident students included in the count

Determine no pupil is counted more than once Determine that the district identified all ineligible

non-resident students: Open enrollment Tuition waivers Section “66.03” Cooperative programs CESA programs Tuition paid by another school district, state,

parent(s) and/or private party


Determine that the district identified all ineligible non-resident students (cont.): Pupils attending state school for deaf or center

for visually impaired receiving services in district Alternative program in the district 9-week tuition waiver Outside age eligibility Transfers in under “Chapter 220” Jointly enrolled in district and CCDEB Incarcerated students the district receives state

tuition for

STEP 13: RESIDENT REDUCTIONS

Obtain lists of all non-eligible resident students included in the count

Foot the list and trace to Summary of Step 3 Resident Reductions


To obtain Summary of Step 3 Resident Reductions In the pupil count report, click on:

Review your answers

Summary of Step 3 Resident Reductions

Print Current FY Pupil Count for September and January (Summary of Step 3: Resident Reductions)


Determine how the district identifies resident students included in the count

Determine no pupil counted more than once

Determine that the district identified ALL ineligible resident students: Private school or home based students

receiving services Not full time Outside age eligibility


Identify students attending part time and taking high school classes

Obtain lists and trace to summary step 3

For students on list not reported in summary trace to original supporting lists of head count to determine if they are included in count

If included should they be a reduction?

STEP 14 : RESIDENT ADDITIONS

Obtain lists of resident students receiving instructional services elsewhere

Foot the list and trace to Summary of Step 14 Resident Additions

STEP 14: RESIDENT ADDITIONS

To obtain Summary of Step 4 Resident Additions In the on-line report click on:

Review your answers

Summary of Step 4 Resident Additions

Print Current FY Pupil Count for September and January (Summary of Step 4: Resident Additions)


Determine that the lists include:

Residents receiving instruction elsewhere and the District is paying the full-time cost (tuition)

If district has CCDEB classes in district facilities:

List of residents enrolled in both CCDEB and district operated classes


Determine how the district identifies resident pupils eligible for inclusion

Determine no pupil counted more than once Confirm with agency providing services,

examine tuition billings, or public school open enrollment approvals for the following: Open enrollment Tuition waivers “66.03” program classes in other districts CESA programs in other districts Pupils for whom district pays tuition (not included

school for blind/deaf)


Confirm with agency providing services or examine tuition billings or public school open enrollment approvals for the following (cont.): “Youth Options” district pays tuition “Youth Apprentice” district pays tuition “Section 118.15 contract” program Partnership school (MPS only) Full-time residential treatment center where the

district pays cost of treatment program


INTEGRATION TRANSFER “CHAPTER 220” PROGRAM Obtain final or amended listing of participating

pupils provided by the Milwaukee School District available at: http://www.dpi.wi.gov/sfs/aid220.html

Determine pupils included in count agree to final or amended listing of participating district pupils provided by Milwaukee School District

Identify any exceptions.

STEP 16 - YOUTH CHALLENGE ACADEMY

PROGRAM

Obtain a listing of the pupils enrolled in the Youth Challenge Academy Program through the school finance reporting portal


STEP 16 - YOUTH CHALLENGE ACADEMY

PROGRAM

Access listing of pupils enrolled by: Choose your School District Click on Non-Financial Data Home Click on Youth Challenge Academy-January Click on Fiscal Year Provide your ID and password Click on Review Your Answers Click on Data Summary

STEP 16 - YOUTH CHALLENGE ACADEMY PROGRAM

Determine whether the students listed and identified as included in the count were included in the District’s pupil count report.

Determine whether the students listed and identified as not included were not included in the District’s pupil count report.

STEP 17 - PRESCHOOL CATEGORY

Obtain written representation from special education director that: Preschool category includes only:

3 year olds requiring special education services as provided by an IEP

4 year olds requiring special education services only if district does not offer 4 year old kindergarten

STEP 18 - 437 HOUR FOUR-YEAR OLD

CATEGORY

Determine that: Program is scheduled for 437 hours

(exclude Title I time) which may include 87.5 hours outreach activities

Documentation exists for 437 total hours of instruction and outreach activities by review of teacher log

Further definition of outreach activities at http://dpi.wi.gov/ec/ecoutrpg.html

STEP 19 - 524.5 HOUR FOUR-YEAR OLD

CATEGORY

Determine that: Program is scheduled at least 437 hours of

instruction and 87.5 hours outreach activities (exclude Title I time)

Documentation exists for 87.5 hours outreach activities by review of teacher log

STEP 20 - TITLE ONE

Determine that:

Pupils enrolled solely in Title One funded early childhood program are NOT included in the membership count

STEP 21 - FULL DAY FIVE YEAR OLD KINDERGARTEN

CATEGORY

Determine that:

Length of full day program is equal to the length of the first grade day

Full day program was in effect the entire school year

STEP 22 - TESTING

Auditor obtained knowledge of system used to compile counts through: Initial inquiry and understanding of the system Previous testing of amounts reported on-line

Objective of the sample testing to determine whether system used to compile

counts can be relied on Provided same system used for entire year

only September count tested

STEP 23 - SELECT ATTENDANCE CENTERS TO

EXAMINE

High schools & junior high or middle schools: Total district enrollment < 5000

Examine each attendance center Total district enrollment > or = 5000

Examine ½ high school and ½ middle school attendance centers.

Elementary schools: Examine minimum of three attendance centers

Choose attendance centers randomly

STEP 24 – INFORMATION TO OBTAIN FROM EACH

ATTENDANCE CENTER

For each attendance center selected Notify district you will need:

Enrollment and attendance records

Listing of all pupils who first attended after start of school year

Listing of pupils who withdrew prior to audit

STEPS 25 & 26 - SELECT ATTENDANCE CENTERS TO

EXAMINE For each attendance center selected

Determine that ALL late enrollments & withdrawals to date of audit are pupils eligible at each count date through the following criteria:

In attendance on the count date, (which includes homebound instruction), or any day before and any day after while remaining resident

Resident Meets age requirement Full time Not enrolled in private school or home-based instruction

Evaluate exceptions Perform additional procedures if necessary

STEP 27 - SELECT SAMPLE

Select 30 pupils at each attendance center Determine if included in head count (September

count only) Use following criteria:

In attendance, receiving homebound instruction, or any day before and any day after while remaining resident

Resident Meets age requirement Full time Not enrolled in private school or home-based

instruction

STEPS 27 & 28 – SELECT SAMPLE

Document conclusion of system test

Was the system functioning properly?

Can the system be relied upon?

STEPS 27 & 28 - SELECT SAMPLE

If exception found: Extend sample:

Samples in increments of 30 pupils until no additional errors found or entire reported attendance is examined

If identified as an isolated incident: Alternative procedures may be used (contact

School Finance Auditor for approval)

STEP 29 - MAKE AUDIT ADJUSTMENTS ONLINE

Audit adjustments are to be made in the on-line report by the school district

Print Summary of Differences between reported and examination

https://www2.dpi.state.wi.us/safr/#D Include the summary of differences

in the audit report

SUMMER SCHOOL

MEMBERSHIP AUDIT

STEP 1-3 - SUMMER SCHOOL MEMBERSHIP

AUDIT

Membership based on full time equivalency (FTE)

Review and have available: Summer School link:

http://www.dpi.wi.gov/sfs/summ_sch.html

STEP 4 - SUMMER SCHOOL MEMBERSHIP

AUDIT Obtain the summer school pupil count

from the on-line report at: https://www2.dpi.state.wi.us/safr/

Choose your school district Click on Non-Financial Data Home Click on Pupil Count – Summer (PI-

1804/PI-1805) Click on Fiscal Year Provide your ID and password Click on Review Your Answers Click on Certification/Signature Page.

STEP 5 - SUMMER SCHOOL MEMBERSHIP

AUDIT

Request from district:

Form PI 1804-W supporting worksheets

http://www.dpi.wi.gov/sfs/summ_sch.html

Any additional documents used to gather data

STEP 5 - SUMMER SCHOOL MEMBERSHIP AUDIT

PROCEDURES

Determine how district records attendance

Inquire of procedures used to compile data

Determine that membership reported to DPI via the internet agrees with PI 1804-W supporting worksheets

Inquire of changes 10% or more


PROCEDURES

Form PI 1804-W: Determine average daily membership

“ADM” (column 8a) does not exceed enrollment headcount (column 7a)

Not required if a “logged” class

Sample test: Length of class minutes and number of

days class offered supported by class schedules

“Period Length in Minutes” not in excess 270 minutes

STEPS 5 & 6 - SUMMER SCHOOL MEMBERSHIP AUDIT

PROCEDURES

Sample test (cont.): Computation of total minutes

accurate Both column 6c and 8b

On test basis trace attendance data to supporting documents

Verify total minutes (“Residents a”) equal aggregate total column 8b by footing column total


PROCEDURES

Test (cont.):

Verify FTE mathematically correct

Evaluate any variances and make necessary changes

STEP 9 - SUMMER SCHOOL FEES

Schedule of fees charged Determine that fees do not exceed cost of

personal use items http://www.dpi.wi.gov/sfs/fees.html If fees exceed cost:

Identify specifics and questioned summer school membership FTE in separate communication accompanying membership audit report

REPORTING

REPORTING Due May 1

NO EXTENSIONS GRANTED See reporting formats in Attachment 1 and

Attachment 2 for membership count examination

Report is to be dated as of the completion of fieldwork

District staff must sign a draft of the report Audit exceptions are to be identified by

attendance center, name, grade and reason

REPORTING

E-mail as a PDF file to: [email protected]

FOR FURTHER INFORMATION CONTACT A SCHOOL FINANCIAL

SERVICES TEAM AUDITOR:

Gene Fornecker 608-267-7882 [email protected]

Kathy Guralski 608-266-3862

[email protected]

Natalie Rew 608-267-9212 [email protected]

WISCONSIN SCHOOL DISTRICT MEMBERSHIP AUDIT February, 2008 By: Kathy Guralski School Finance Auditor...

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Transcript of WISCONSIN SCHOOL DISTRICT MEMBERSHIP AUDIT February, 2008 By: Kathy Guralski School Finance Auditor...