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
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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
https://www2.dpi.state.wi.us/safr/
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
STEP 12: 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)
STEP 12: 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
STEP 12: NON-RESIDENT REDUCTIONS
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
STEP 13: 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)
STEP 13: 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
STEP 13: RESIDENT REDUCTIONS
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)
STEP 14: 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
STEP 14: RESIDENT ADDITIONS
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)
STEP 14: RESIDENT ADDITIONS
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
STEP 14: RESIDENT ADDITIONS
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
https://www2.dpi.state.wi.us/safr/
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
STEP 5 - SUMMER SCHOOL MEMBERSHIP AUDIT
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
STEP 7 - SUMMER SCHOOL MEMBERSHIP AUDIT
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
FOR FURTHER INFORMATION CONTACT A SCHOOL FINANCIAL
SERVICES TEAM AUDITOR:
Gene Fornecker 608-267-7882 [email protected]
Kathy Guralski 608-266-3862
Natalie Rew 608-267-9212 [email protected]