AMAESD1 AMA-ESD PUPIL ACCOUNTING WORKSHOP September 2007

AMAESD2 WELCOME

AMAESD3 ESD Services Audit Each Year For Compliance Assist Locals With Proper Forms And Proper Documentation Recommend New Practices And Procedures Assist Locals In State Audits And Appeals Provide/Assist In In-Service Training

AMAESD4 E.S.D. Contacts Sue Stender, General Contact ext Tony Suszek, Main Auditor Audrey Mumaw, Field Auditor Pat Buck, Desk Auditor Brian Wilmot, Special Ed Chris Torsch – Section 53 Todd Kruger – SRSD Tom Lanway, Truancy/Home School Donna Meyer, Schools of Choice

AMAESD5 AMA-ESD Website: Pupil Accounting Contact Information Communications Count History Forms Resource Links Reference Materials

AMAESD6 Other Contacts and Resources Other

AMAESD What Is It? Accounting For Pupils!

AMAESD8 What Is It? Each School District Receives State Aid Payments. These Payments Are Based On The Students Who Are Eligible And Legally Enrolled On The Count Dates As Established By The State Aid Act.

AMAESD9 How Much Does Each District Receive? = ????? Per Student $7,085 Per Student in

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AMAESD11 When is it? Fourth Wednesday After Labor Day September 26, 2007 Second Wednesday In February February 13, 2008

AMAESD12 Due To The ESD Fall Count - Due October 30, 2007 Supplemental Count – Due March 18, 2008

AMAESD13 Is It Easy? It Sounds Easy! You Must Understand And Be Able To Interpret: State Aid Act School Code Administrative Rules Michigan Pupil Accounting Manual Michigan Pupil Auditing Manual Michigan Adult Education Manual

AMAESD14 And Work With: Department Of Education I.S.D.s Local Districts Charter Schools

AMAESD15 Network With Your District Official Familiarize Yourself With ESD Directory Other Pupil Accounting Staff Auditor Attend Trainings MPAAA Directory

AMAESD16 Count Day Preparation Publicize The Date Of Count Request Student Activities Be Kept At A Minimal Review Attendance Taking Procedures

AMAESD17 Important Reminder: Classroom Attendance List One Week Before Count Count Week Four Weeks After Count Signed In Ink By Teacher

AMAESD18 Attendance Records Source Documents That Support FTE’s Claim Property Of The School Building And Should Not Be Removed Must Be Legible, Accurate And Consistent Within The Building Kept For 3 Year In Addition To Current Year

AMAESD19 What Are The Basic Requirements? Age Must Be 5 On Or Before December 1 Must Be Less Than 20 As Of September 1 If Special Education, Less Than 26 As Of September 1

AMAESD20 What Are The Basic Requirements? 1098 Instructional Hours Must Be Teacher/Student Instruction Time Reasonable Passing Time Counts Recess Counts If Supervised By Certified Teacher, But Not Connected To Lunch Travel Time Can Count Between Sites In Some Instances

AMAESD21 What Are The Basic Requirements? HOURS 75% Of Students Present 30 Forgiven Hours 38 Hours Professional Development

AMAESD22 What Are The Basic Requirements? Enrolled / 10 Day / 30 Day / 45 Day Rule Must Be Enrolled On Or Before The Count Day. Must Be In Attendance On The Count Day Or Show Up Within 10 School Days If Unexcused Absences. Or Show Up Within 30 Days From Count Day If Excused. Suspended/Expelled Within 45 Days

AMAESD23 What Are The Basic Requirements? Must Meet Residency Requirement ISD – Schools Of Choice Section 105 – Schools Of Choice Section 105c – Schools Of Choice

AMAESD24 What Are The Basic Requirements Professional Development What Counts?

AMAESD25 Now It Gets Tougher! Homebound/Hospitalized Pupils Reduced-Schedule Pupils Dual-Enrolled Students Internet and Virtual Class Students Special Education Programs Alternative Education Students Homeless Part-Time Pupils Cooperative Education Programs Split-Schedule Pupils Home Schooled/Part-time Work-Based Education Programs Adult Education Participants Additional Requirements And Rules For:

AMAESD26 Now It Gets Tougher! Students Even Have Different Names!! Pupils Participants

AMAESD27 All These Have Their Own Set Of Rules Leading You To:

AMAESD28 Major Changes Pupil Accounting Manual Required Documentation a.) Graduation Requirements b.) Building/Program Alpha List c.) Attendance Records d.) Enrollment Records e.) Q&A #4 Hours of Pupil Instruction a.) 38 hours of PD Time b.) 30 minutes/day Recess Time c.) Clarification of Full Time Student

Pupil Membership Count Requirements a.) Count Days b.) Verification of Identity and Age Pupil Residency a.) Sections 105/105c b.) Cooperative Agreements c.) Expelled from another District d.) Q&A #3 Non-Pupil Part-Time & Home Schooled a.) On-site vs. Off-site b.) Q&A #6 AMAESD29

Dual Enrollment a.) Support b.) Legislative Eligibility Requirements c.) Requirements Section 105 and 105c a.) Pre-enrollment Requirements b.) Other Specific Regulations c.) Eligibility of Nonresident Pupils Suspension and Expulsion a.) Reviewed AMAESD30

Work-Based Learning Experiences a.) Totally Revised Experiential Learning Courses a.) New Section AMAESD31

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AMAESD33 What is Expected from YOU Alpha Lists Absence List And Excuses Attendance Documentation, Signed By Teacher In Ink Student Schedules Sped Worksheets A & B Lists For All Population III Students Documentation Supporting All Pop III Lists – Dated And Signed Where Necessary District / Building Calendar Attendance Policy Graduation Requirements List Of Approved Classes Master Schedule

AMAESD34 Send to ESD Forms listed on Desk Audit Checklist: Alpha List Worksheet A & B Local District Planning Form Etc.

AMAESD35 Alpha List Student name Grade Home Address Birthdate Sex Regular Ed FTE Special Education FTE Total FTE Indicate Population III Students Indicate Special Ed Indicate Who Was Absent any Portion of Count Day Signed By Principal

AMAESD36 Absence List Student Name Hours Student Was Absent Excused Or Unexcused Absence The Date Of When Each Student Returned Each Hour They Were Absent Total Number Of Students Absent

AMAESD37 75 % Absences by Day Last School Year

AMAESD38 Special Ed Worksheet A & B Teachers Code Students Name District of Residency FTE in Sped Regular Ed FTE In Grade They Are In Total FTE Total Number Of Students On Page Total Of Sped FTE And Total Of Reg Ed FTE By Grade Students Age Teachers Signature

AMAESD39 Other Schedules Of Students ON Count Day Building FTE On Alpha MATCH SRSD Totals Run Duplicate Names In SRSD

AMAESD40 Population I Students That Are Present On Count Day and Not Population III

AMAESD41 Population II Students Absent On Count Day And Not A Population III Student

AMAESD42 Population III Alternative Education Cooperative Education Home Based (Expulsion) Homebound/Hospitalized Nonpublic Part-Time Part Time Dual Enrollment Reduced-Schedule Schools Of Choice Early Childhood Special Education Special Ed. Transition Split Schedule Suspension Virtual High School Work Based Unpaid Paid

AMAESD43 Alternative Education Verify If Populations Is Reported With Their Grade Levels Rather Than Alternative Education Pupil Must Not Have High School Diploma Or Ged Certificate Program Must Abide By Same Guidelines as Traditional Setting Learning Labs *Sign-In and Sign-out sheets, as well as the Teachers attendance records must documentation the actual hours the pupil attended *Pupil must not generate more FTE per course than would be generated by a pupil in a traditional classroom setting.

AMAESD44 Homebased Mandatory Expulsion- Full FTE Home Education Program – District Policy - FTE Based On Instructional Hours In School Program Physically Separated From General Population And 1098 Hours Of Instruction Two Non-Consecutive Hours / Week – Certified Teacher Home-Based Program Two Non-Consecutive Hours / Week - Certified Teachers Prorate FTE On Actual Hours Of Instruction

AMAESD45 Homebound / Hospitalized Written Certification From Physician, Hospital Or Licensed Treatment Facility Attendance On Pupil Hours That Teacher Worked Verify 2 – 45 Minute Sessions For Regular Ed Student Verify 2 – 1 Hour Nonconsecutive Periods For Special Education Student Teacher Of Record Attendance Book Shows Student As Hospitalized/Homebound Provided Instructional Content / Material And Posted Grade

AMAESD46 Nonpublic-Shared Time No Kindergarten (1-12) Nonessential Courses Course Offered To Same Grade In Public School Receive Grade In Class FTE Prorated Instruction Provided By A Certified Teacher Hired By District Or ISD Attendance Must Be Taken, But Not Reported In SRSD

AMAESD47 Part-Time Pupils Number Of Instructional Hours Calculate FTE (Divide Instructional By 1098 hours) Does Not Include Sped Students Who Are IEP’d For Less Than A Full Day

AMAESD48 Dual Enrollment Pupils Enrollment In Local School (1 Class) And Post-Secondary Institution Not Completed High School Requirements District Paid Required Tuition & Fees – Need Documentation

AMAESD49 Reduced Schedule Request & Approval Signed And Dated (Before Count Day) Pupil, Parent, Counselor And Or Principal Best Education Interest Of Pupil Scheduled For 80% Of Required Hours For Full FTE Complete Form For Dual Enrolled Students Travel Time

AMAESD50 School Of Choice AMAESD (Other) C – Atlanta, Hillman, Alcona

AMAESD51 Early Childhood Special Education Effective IEP On File Enrolled Assigned To Certified Special Education Teacher Classroom Programs – 450 Hours - R Non-Classroom Programs – 180 Hours – R

AMAESD52 Special Education Transition Services Enrolled And Assigned to Instructional Staff Person On Count Day Sped Work-Site Based Learning Experiences Work Activity Center Services Less Than 50 % Of The Time Paid – Assigned On IEP Approved Sped Teacher

AMAESD53 Split Schedule Split FTE Between Buildings Total FTE In One Building Attendance In Building Where FTE Is Claimed One Building In District Another Building In Same District

AMAESD54 Suspended Students Short-Term Suspension (10 Days Or Less) Pupils Must Appear On Suspended And Expelled List Attendance Book Must Show The Pupil Absent From Class Due To Suspension Pupil Must Be Supervised By A certified Staff Member With Attendance Where Pupil Was Served Or Pupil Returned To Class Within Count Period

AMAESD55 Suspended Students Long-Term Suspensions (Up To 180 Days) Pupils Must Appear On Suspended And Expelled List Attendance Book Must Show The Pupil Absent From Class Due To Suspension Pupil Must Be supervised By A certified Staff Member With Attendance Where Pupil Was Served Or Pupil Returned To Class Within Count Period Membership Is Pro-rated Based Upon The Instructional Hours Provided

AMAESD56 Virtual High School Meet K – 12 Pupil Membership Eligibility Requirements Course Approved By School Board Course Generate Credit Toward HS – One Course = One Class Class Appears On Student Schedule Along With Teachers Name District Pay Tuition Charges

AMAESD57 Virtual High School Taken At A Pupil’s Self Scheduled Time And Place With No Regular Attendance Be Enrolled At Least 1 HS Course Limit 2 Courses / Semester

AMAESD58 Work-Based Learning – Non CTE Paid or Un-Paid Pupils with Disabilities Please read Section 5P-Work-Based Learning Experiences for current important updates.

Work-Based Learning – CTE Paid or Capstone Unpaid In-District Unpaid Unpaid Training Less-Than-Class-Size (LTCS) Please read Section 5P-Work-Based Learning Experiences for current important updates. AMAESD59

AMAESD60 Homeless Meets Requirements Of Lacking Fixed, Regular And Adequate Nighttime Residence.

AMAESD61 SRSD Training On Match Totals With Alpha Lists…THEY MUST MATCH Run Duplicate Names From SRSD To Verify You Have None UIC’s

AMAESD62 Have A Successful Accounting Process Coordinate All Buildings, Sped Department and Data Processing Department Before Printing Final Reports Print ALL REPORTS AT THE SAME TIME.

AMAESD63 Who Audits? I.S.D.s CPAs Michigan Department Of Education Michigan Office Of Auditor General Michigan Department Of Treasury Others

AMAESD64 Why Is It Audited? It Is Mandated By The State School Aid Act, School Code, And State’s Administrative Rules For Compliance And Accuracy

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AMAESD66 THANK YOU FOR YOUR ATTENTION =