The Auditors are Coming (Part II) Prepare for MFP Student Count Audits July 26, 2006

Overall Objective of Audit Process  Determine the accuracy and reliability of student data reported to the DOE by local school districts/charter schools used in MFP and Charter School funding Verify the student attendance as of the October 1 funding date and weighted counts Determine audit adjustments for base and weighted membership counts to correct MFP funding

Where Do The Numbers Come From?  Base Membership-SIS Database  Weighted Membership At-Risk Students – SIS Database Vocational Education Units – LEADS Special Education Students – SER Submitted by districts to LDOE Based on the student membership definition

Student Membership Definition Adopted by the Board of Elementary and Secondary Education (BESE) Revised in July, 1998 For establishing the base membership count for the MFP(SIS):  All students, including special education students who meet the following criteria are included: Have registered on or before October 1 Are actively attending school and not officially exited from school  Students in BESE and parish/city approved alternative programs/schools

Student Membership Definition  Students who reside in Louisiana, attend school in another state and are supported by Louisiana funding  All special education preschool (ages 3-5) students  All special education infants ( ages birth – 2) for whom the district provides special education services, are included

Student Membership Definition  Students included in base student count for membership until age of 21. Student whose 22 nd birthday occurs during course of regular school year will be included  Regular pre-kindergarten and private school students receiving services through public school system will NOT be included  No student will be counted more than one time

Student Membership Definition For Establishing Weighted Membership Student Counts  At- Risk Student Count (SIS) Determined by the number of students who have approved applications to participate in the federal free and reduced price breakfast and lunch program  Vocational Education Unit Count Determined by the number of Secondary Vocational Education Courses per student as reported by the school districts through LEADS

Student Membership Definition Special Education Student Other Exceptionalities Count Special Education Reporting (SER) Determined by the number of infants and toddlers ages 0 – 2, who are receiving services as of the official count date; and Both public and nonpublic, special education students ages 3 – 21 identified as having a disability as defined by R.S. 17:1943 who are receiving services from the local school district only (students serviced by SSD #1 and certain correctional facilities are excluded

Student Membership Definition Special Education – Gifted and Talented Student Count Special Education Reporting System (SER) Determined by the number of both public and nonpublic special education students identified as gifted and talented as of the official count date and who are receiving services from the local public school district only

MFP Student Count Audits- Risked Based Selection Process All districts and charter schools will have an on site audit, desk review or a combination on site and desk review every year Every school district and charter school will be audited on site at least once every three years (3 year audit cycle) Districts and charter schools with material findings will be audited on site more frequently

An engagement letter is mailed to District Superintendents/Charter School Administrators from Superintendent Picard SIS coordinator then contacted to schedule the audit including: Date of audit Documentation required for review Confirmation letter with list of required documentation mailed/faxed to SIS Coordinator Scheduling

Field Audit Preparation  SIS coordinator should coordinate plans for the audit with other district personnel involved Special Populations personnel Vocational Education personnel Food and Nutrition personnel School personnel

Desk Audit Preparation  Desk Audit: Documentation gathered by SIS Coordinator Should be mailed to Education Finance Audit Staff Attendance should cover August through October 31 (Charter Schools also include January thru February 28) Note: Some audits are selected as a combination of both audit types

Documentation We Hope You’re Ready!  Should be available for review at the beginning of the audit  SIS Coordinator should organize and review documentation for completeness prior to audit  Contact LDOE state audit staff with any questions about required documentation

Documentation Requirements Regular Education  Enrollment documents  Attendance records for students to be audited  Social Security Cards or evidence of district assigned student ID number  Other documentation as requested Examples include: Grades, Lunch Reports, Records Requests, and Withdrawal Forms

Attendance Records Clearly mark daily attendance by specifying each student’s presence or absence Clearly indicate entry dates with an “E” on 1 st day of class attendance Clearly indicate drop/withdrawal dates with a “D” or “W” on last day of class attendance Note: Provide Legends!

Example of an Acceptable Rollbook

Example of an Unacceptable Rollbook “We Don’t”

Computer Attendance  Is it accepted by auditors? YES

Documentation Requirements Computer Attendance  Student Demographics/Profile  Registration/Rollover  Report cards  Attendance records (entry/exit dates clearly indicated)  Legend of attendance codes

Acceptable Attendance (Part 1)

Acceptable Attendance (Part 2)

Acceptable Attendance (Part 3)

Unacceptable Attendance

Suggested Internal Controls for Computerized Records Log in with secure passwords Timing out if the program has not had any activity in a set amount of time Show the date, time, and identity of the teacher/authorized personnel entering the attendance data or making changes Provide a positive confirmation for 100% attendance i.e.. teacher sends “All Present” rather than showing no one absent

WEIGHTED STUDENT MEMBERSHIP

Documentation Requirements Special Education ♦Documentation should include: Current Evaluation as of October 1 IEP effective as of October 1 Service description, location and frequency Attendance should reflect services received Ex.-Resource/Study Skills attendance Speech or APE logs Gifted/Talented attendance Homebound Instruction attendance

Documentation Requirements At-Risk  Documentation should include: Approved free/reduced lunch application Direct certification list Evidence of approval or denial of application Master file printout (September 30 & October 31 of current school year)

Documentation Requirements Vocational Education  Documentation should include: Attendance records from Vocational Education Teachers Staffing Sheets for Vocational Education Teachers Course Code Listing

Causes for Audit Findings  Lack of communication between the teachers and attendance office personnel  Not correcting and/or updating database from the previous year  Entering incorrect enrollment dates and social security numbers in SIS  Lack of a oversight review process at the school level

Most Common Audit Findings  Base Membership Student not attending as of funding date Student dropped/withdrew prior to funding date No attendance records provided  Weighted Membership No IEP provided as of funding date Student not receiving special education services as of funding date No special education attendance provided

Disaster Recovery for Data  Multiple backup data recovery plans should be in place  Sufficient testing of alternate plans should occur i.e. employee sabotage, system failure, fire, hurricane

Useful Internet Link-  Louisiana Department of Education Management and Finance Education Finance You will find Reports, Links to related sites, Useful and Interesting Information,

Contact Information Judy Hurry, Audit Manager Isabelle Olivier, Audit Nakia Jason, Auditor Jameka Walker, Auditor Stephanie Boatner, P.O. Box N. Third St. Ste Baton Rouge, Louisiana Telephone: (225) Toll Free: Fax: (225)