1 PUT TITLE HERE Ministry of Education Enrolment/ESL Compliance Audits Information Session for School Board Finance Staff and External Auditors Transfer Payments & Financial Reporting Branch Fall 2008

2 Presentation Objectives Overview of –Ministry Fall 2008 compliance audit process –Significant Areas of Non-Compliance noted during Ministry Audits –Recommendations to address Compliance Issues

3 Audit Process Fall 2008 At least 10 boards selected –Day School Enrolment –English as a Second language (ESL) or Perfectionnement du français (PDF) Audit Period school year Audits conducted using standard provincial audit instruments

4 Audit Process Fall 2008 Field visits to secondary schools –2 to 4 schools depending on board size Desk audits for elementary schools –2 to 4 schools depending on board size –lower risk –expanded to field visit if required Board wide self audits if material systemic errors uncovered in schools

5 Audit Process Fall 2008 Ministry findings & recommendations confirmed in school and board reports Adjustments made to financial related data in board Financial Statements Provincial Report posted to Transfer Payments and Financial Reporting Branch web site

6 Compliance Issues Day School Enrolment Failure to retain required enrolment records for audit purposes School Summary OnSIS values do not equal those recorded in the enrolment register monthly summaries for count dates Attendance counsellor reports & medical documentation unavailable for pupil prolonged absences Failure to remove pupils from the register on their effective date of transfer or retirement

7 Compliance Issues Day School Enrolment E-learning course enrolment incorrectly recorded Pupil Educational Exchange programs not in accordance with ministry requirements Fee paying pupils incorrectly reported as pupils of the board

8 Compliance Issues English as a Second Language Pupils claimed that were not enrolled on October 31 st Immigration documentation unavailable that confirm pupil date of entry into Canada Schools unable to provide listing of pupils claimed for funding Pupils recorded in wrong qualifying year Pupils born in Canada claimed for funding Misconception that pupils need to receive ESL programs to qualify for funding

9 Appropriate Corrective Action Ensure school staff are aware of “rules” –Register Instructions Review documentation requirements for pupils with prolonged absences with school staff Review OnSIS ESL instructions with school staff. –OnSIS Verification Reports – Guidelines and Instructions – July 2008). Appropriate ongoing training for school staff –annual workshops –Ministry Enrolment/ESL Presentation available upon request. –Federal immigration forms required to support ESL claim. School audits conducted by board staff –Ministry audit instruments are available for this purpose).

10 Ministry of Education Enrolment/ESL Compliance Audits Board Finance Officer SANJAY CHITAPAINJANE COLLINS DAVID CORKETTCHERYL DALRYMPLE GREG FIORIDOVINOD GUREWAN TIM KIELMANBRENDA SHAW LISA TARINI2DAVID WRIGHT2 Dave Christie –Project Manager, Enrolment –(416) QUESTIONS?