1. 1 Review and impact Of new Required Dropout Audit A presentation by TASBO and LISD Finance Dept.

2. 2 Introduction Barbara Speer and Donna Scarbrough from SBM Inc., TASBO, and Region One Barbara Speer and Donna Scarbrough from SBM Inc., TASBO, and Region One

3. 3 Why is there a new Dropout requirement HB 1144 approved by Legislature HB 1144 approved by Legislature Reasons behind the bill Reasons behind the bill – Concerns about accuracy and completeness of reporting – Lost students – over 100,000 state wide –In 2000, a Drop Report Study was made. Discussed Definition, calculation and data quality For complete report - www.tea.state.tx.us/research/dropout/rider71study

4. 4 What are the Requirements of HB 1144 HB 1144 requires an audit of dropout records from all school districts and charter schools serving grades 7-12 HB 1144 requires an audit of dropout records from all school districts and charter schools serving grades 7-12 February 1, 2002 – TEA to make guidelines and training materials available to CPAs –Not FINAL at this time. February 1, 2002 – TEA to make guidelines and training materials available to CPAs –Not FINAL at this time. Schools are to award a contract to certified public accountants that completed training Schools are to award a contract to certified public accountants that completed training First data to be audited – data for SY 2001-2002 First data to be audited – data for SY 2001-2002 April 2003 – Due date for filing first cycle of audit reports April 2003 – Due date for filing first cycle of audit reports

5. 5 New requirements of the Accountability Rating System Academic Excellence Indicator System (AEIS) Academic Excellence Indicator System (AEIS) –District Ratings – exemplary (1% or less), recognized (3% or less), academically acceptable (5.5% or less) or academically unacceptable (>5.5%) –Campus Ratings – exemplary, recognized, acceptable or low performing

6. 6 What does TEA look at? TEA compares the fall enrollment and leaver records with the enrollment and attendance records submitted the previous year. Students are matched by student ID, last name, first name and date of birth. Students for who enrollment or leaver records are expected and are received Students for who enrollment or leaver records are expected and are received Underreported students for whom records are expected but not received Underreported students for whom records are expected but not received Overreported students for whom records are received but not expected. Overreported students for whom records are received but not expected.

7. 7 How to calculate the Annual Dropout Rate? Number of students who dropped out during the school year divided by Number of students in attendance at any time during the school year

8. 8 When is the Audit? Timelines for full implementation of the Annual Audit of Dropouts beginning with the 2001-2002 year for audit –September 2002 - Make training available to auditors throughout the state –October-November 2002 - Schools contract with independent auditors for the annual audit of dropouts for school year 2001-2002

9. 9 When is the audit? continued November-December 2002 - Independent auditor performs internal control procedures November-December 2002 - Independent auditor performs internal control procedures March 2003 - Independent auditor to begin sampling procedures March 2003 - Independent auditor to begin sampling procedures April 2003 - The annual audit of dropout records of the 2001-2002 school year due not later than the 90 th day after the last day permissible for resubmission to be submitted to TEA in accordance with the Texas Education Code §39.055 April 2003 - The annual audit of dropout records of the 2001-2002 school year due not later than the 90 th day after the last day permissible for resubmission to be submitted to TEA in accordance with the Texas Education Code §39.055

10. 10 What has changed in Reporting Requirements? Before 1997-98 schools reported only students in Grades 7-12 who graduated or dropped out. Before 1997-98 schools reported only students in Grades 7-12 who graduated or dropped out. Since 1997-98 schools have been required to report the status of all students enrollment or in attendance in Grades 7- 12. Since 1997-98 schools have been required to report the status of all students enrollment or in attendance in Grades 7- 12.

11. 11 What are the audit requirements? Dropout records shall be audited by a PA or CPA who: Is certified or registered as appropriate Is certified or registered as appropriate Is licensed under Chapter 901 Is licensed under Chapter 901 Has successfully completed training provided by TEA in auditing school dropout records Has successfully completed training provided by TEA in auditing school dropout records Is not an employee of the school district/charter school Is not an employee of the school district/charter school

12. 12 Example Audit– Anywhere ISD Cover Page Cover Page Table of Contents Table of Contents Executive Summary Executive Summary Agreed-Upon Procedures Report Agreed-Upon Procedures Report Findings and Recommendations Findings and Recommendations Current Year Corrective Action Plan Current Year Corrective Action Plan Status of Prior Years Findings Status of Prior Years Findings Appendix Appendix –Engagement Letter –Auditor’s Statement of Completion –Certificate of Board –School Representation Letter

13. 13 LISD Must reports the following to TEA: Annual Audit of Dropout Report approved by the Board Annual Audit of Dropout Report approved by the Boardor Annual audit of Dropout Report not approved by the Board and reasons for non approval Annual audit of Dropout Report not approved by the Board and reasons for non approval By the 90 th day after last day permissible for PEIMS data FINAL Fall submission By the 90 th day after last day permissible for PEIMS data FINAL Fall submission

14. 14 TEA will conduct Desk Audits and Follow-up TEA must review all reports submitted by the school district and charter schools TEA must review all reports submitted by the school district and charter schools Audit reports are public records Audit reports are public records If penal law is violated TEA will notify authorities If penal law is violated TEA will notify authorities If federal program funds are involved TEA will notify the appropriate federal agency If federal program funds are involved TEA will notify the appropriate federal agency TEA may request additional information TEA may request additional information

15. 15 TEA MAY conduct On-site Investigations If district’s PEIMS data submission indicates that the accuracy of data is seriously compromised TEA will investigate and can take sanctions Informal monitoring Informal monitoring Recommended training Recommended training Recommended assistance Recommended assistance Financial penalties Financial penalties Accreditation actions Accreditation actions

16. 16 What is PEIMS? PEIMS data includes personnel, financial and organizational information and student demographic information. PEIMS data includes personnel, financial and organizational information and student demographic information. PEIMS includes two categories of data: PEIMS includes two categories of data: –Data collected electronically using established data standards; –Other data collection/analysis (e.g. state assessment, federal funding, Foundation School Program data). PEIMS standards are updated annually. Auditors must apply the definitions and documentation requirements for the year being audited. PEIMS standards are updated annually. Auditors must apply the definitions and documentation requirements for the year being audited. PEIMS Data standards are found at: http://www.tea.state.tx.us/peims/standards/index.html

17. 17 What is the PEIMS Terminology Data Standards: instructions, codes, formats and procedures to be used to submit PEIMS data. Data Standards: instructions, codes, formats and procedures to be used to submit PEIMS data. Code Table: definitions of codes used to report data (Code table C162 provides “leaver” codes). Code Table: definitions of codes used to report data (Code table C162 provides “leaver” codes). Record Type: used to submit information. Pertinent record types include: Record Type: used to submit information. Pertinent record types include: –203: School Leaver Data-Student; –100: Student Data Identification; –101: Student Data Demographic; and –110: Student Data Enrollment. EDIT+: TEA software used to validate/edit PEIMS data. EDIT+: TEA software used to validate/edit PEIMS data. Person Identification Database (PID): TEA system to manage and store information on individuals reported through PEIMS. Person Identification Database (PID): TEA system to manage and store information on individuals reported through PEIMS.

18. 18 2002-03 Submission Timeline Submission 1: Fall (prior/current year data) include: Snapshot data reflecting district’s status on October 25, 2002; Snapshot data reflecting district’s status on October 25, 2002; Leaver data on graduates, dropouts and other school leavers identified in 2001-02. Leaver data on graduates, dropouts and other school leavers identified in 2001-02. Aug 2002 Sep 2002 Oct 2002 Nov 2002 Dec 2002 Jan 2003 Feb 2003 Mar2003 8/9: Last Date- editorial changes to Data Standards 9/26: EDIT+ ready to process data, state- wide distribution of static PID 10/25: Snapshot Date 10/31: TEA ready to process data 12/12: Data due at TEA 1/23: Last Date- resubmitting fall data (all schools) 3/3: Data available to customers 9/9: Last Date- updates to static PID

19. 19 PEIMS Student Leaver Codes Reported in fall PEIMS submission; Reported in fall PEIMS submission; Includes all grade 7-12 students enrolled in previous year, but who did not re-enroll in current year for various reasons including: Includes all grade 7-12 students enrolled in previous year, but who did not re-enroll in current year for various reasons including: –Graduated or received GED; –Moved; –Died; or –Dropped Out TEA determines if “leaver” records can be excluded. Records are excluded if student: TEA determines if “leaver” records can be excluded. Records are excluded if student: –Enrolled elsewhere; –Received GED; –Is not ADA eligible or case of duplicate reporting; –Graduated from any other district; or –Was previously identified as a dropout. PEIMS

20. 20 What happens now? Sep2002Oct2002Nov2002Dec2002 Jan 2003 Feb2003 Mar 2003 Apr2003 10/25: Snapshot Date 12/12: Data due at TEA 1/23: Last Date- resubmitting fall data (all schools) 3/3: Data available to customers Student enrolled in 2001-02 does not re- enroll in 2002-03 school year. Student coded as “leaver” using 2002-03 data standards and submitted per fall PEIMS submittal dates. PEIMS data available for auditor to develop and submit report to district. Report due to TEA in April.

21. 21 PEIMS Student Leaver Codes PEIMS Code Table C162 (2002-03) provides leaver code definitions in seven categories: PEIMS Code Table C162 (2002-03) provides leaver code definitions in seven categories: Category Code Numbers (2002-03) Completed High School Program 01*, 19*, 31*, 63*, 64* Moved to Other Educational Setting 21*, 22*, 24*, 60*, 72*, 80*, 81*, 82* Withdrawn by School District 78*, 79, 83* Academic Performance 14, 84 Employment 02, 04 Family 08, 09, 15, 66* Other 03*, 10, 16*, 30*, 61*, 99 Leavers reported by this code are not included in dropout rate calculations NOTE: Codes may change each year - use the correct codes for reporting and in auditing the reporting

22. 22 PEIMS Student Leaver Codes Compulsory Attendance exceptions (2002-03) for leaver reporting: Exception #1: Student who is at least 17, attends a HSEP and meets one of the following conditions: 1.Student has parental permission to attend program; 2.Student required by court order to attend program; 3.Student has separate residence from parents; or 4.Student is homeless. Exception #2: Student who is at least 16, attends a HSEP and meets one of the following conditions: 1.Student recommended to take course by agency with custody or supervision by court order; or 2.Student is attending a Job Corps program.

23. 23 Leaver Code Documentation Completed High School Program Codes Documentation Leaver Codes 0119316364 Transcript with sufficient credits  Demonstration of Successful TAAS completion  Graduation Seal  Copy of Certificate of GED or Testing Company documentation of completion of GED 

24. 24 Leaver Code Documentation + Code 22: Make sure compulsory attendance requirements are met.  *: Indicates more than one form of documentation is acceptable. Leaver Codes  Documentation that student is enrolled full time in college academic program.  Copy of court order  ACC-041BR01 signed by both districts  *  *  * documentation of oral statement by receiving Signed letter from receiving school or written.  * 06, 73,74  * Records request from new school.  *  * Signed letter by parent/guardian or written documentation of oral statement by parent/ guardian stating intent to enroll elsewhere.  *  * Withdrawal form (signed and dated by appropriate parties) documenting intent to enroll elsewhere 24607222 + 21 Moved to Other Educational Settings Codes Documentation LeaverCodes Leaver Codes  Documentation that student is enrolled full time in college academic program.  Copy of court order  ACC-041BR01 signed by both districts  *  *  * School that student is enrolled. documentation of oral statement  * 80, 81, 82  * Records request from new school.  *  * Signed letter by parent/guardian or written documentation of oral statement by parent/ guardian stating intent to enroll elsewhere.  *  * Withdrawal form (signed and dated by appropriate parties) documenting intent to enroll elsewhere 24607222 + 21 Moved to Other Educational Settings Codes Documentation  *  *

25. 25 Leaver Code Documentation Withdrawn by School District Codes Documentation Leaver Codes 787983 Due Process Documentation supporting expulsion  Due Process documentation supporting withdrawal 

26. 26 Leaver Code Documentation Academic Performance Leaver Code Documentation Leaver Code 8414 Written documentation (including documentation of oral statements made by parent/guardian) indicating student leaving because of low grades, poor performance, poor attendance, language problems or TAAS failure.  Written documentation (including documentation of oral statements made by parent/guardian) indicating that student leaving because of age. 

27. 27 Leaver Code Documentation Employment Codes Documentation Leaver Code 0204 Written documentation by parent/guardian indicating student leaving to pursue job (code 02) or join the military (code 04). **** **** District documentation of oral statement(s) made by parent/guardian indicating student leaving to pursue job (code 02) or join the military (code 04). **** ****  *: Indicates more than one form of documentation is acceptable.

28. 28 Leaver Code Documentation Family Codes Documentation Leaver Codes 08091566 Written documentation by parent/guardian (or district written documentation of oral statement made by parent/ guardian) indicating student leaving because of pregnancy.  Written documentation by parent/guardian (or district written documentation of oral statement made by parent/ guardian) indicating student leaving because of marriage.  Written documentation by parent/guardian (or district written documentation of oral statement made by parent/ guardian or student) indicating student leaving because of homelessness or non-permanent residency.  Due process documentation supporting withdrawal by Child Protective Services (CPS). 

29. 29 Leaver Code Documentation

30. 30 Reporting Decision Table * Note: 100,101,110 and 203 records are submitted when student graduates in prior year, but returns for more education in current year. **Reporting of these records is optional for prior year grade 7-12 students. 0 100, 101, 203 (gr. 7-12) Yes 0 100, 101, 203 (gr. 7-12) Yes 0 100, 101, 203 (gr. 7-12) Yes 2100, 101Yes 1100, 101, 110Yes 2**100, **101YesNo 1 **100,**101, 110 YesNo 2100, 101Yes 2**100, **101YesNo As of Status Reports Required All Other Leaver Codes Graduated Last School Year* Did not Enroll in Current Year Enrolled Current Year AFTER as of date Enrolled Current Year ONas of date Enrolled Current Year BEFORE as of date Enrolled in prior School Year 0 100, 101, 203 (gr. 7-12) Yes 0 100, 101, 203 (gr. 7-12) Yes 0 100, 101, 203 (gr. 7-12) Yes 2100, 101Yes 1100, 101, 110Yes 2**100, **101YesNo 1 **100,**101, 110 YesNo 2100, 101Yes 2**100, **101YesNo As of Status Reports Required All Other Leaver Codes Graduated Last School Year* Did not Enroll in Current Year Enrolled Current Year AFTER as of date Enrolled Current Year ONas of date Enrolled Current Year BEFORE as of date Enrolled in prior School Year

31. 31 203 Special Rules - Graduates Required for all students who graduated during prior year (including summer) – must meet 19 TAC § 74, Subchapter B or 19 TAC, § 89.1070 (special education); Required for all students who graduated during prior year (including summer) – must meet 19 TAC § 74, Subchapter B or 19 TAC, § 89.1070 (special education); Students who complete GED are NOT reported as graduates; Students who complete GED are NOT reported as graduates; Students who completed graduation requirements in one year and exit level TAAS in another are reported as graduates in the year TAAS was passed; Students who completed graduation requirements in one year and exit level TAAS in another are reported as graduates in the year TAAS was passed; Students reported as graduates (code 01) must have DATE-OF-GRADUATION, GRADUATION-TYPE-CODE and COLLEGE-ENTRY-INDICATOR-CODE completed. Students reported as graduates (code 01) must have DATE-OF-GRADUATION, GRADUATION-TYPE-CODE and COLLEGE-ENTRY-INDICATOR-CODE completed.

32. 32 PEIMS 203 Examples District # 999999, Campus #021. Example 1: Student S12345678, 20 years old, left to pursue a job. Example 1: Student S12345678, 20 years old, left to pursue a job. Example 2: Student S22222222 transferred to school in neighboring district via form ACC-041BR01. Example 2: Student S22222222 transferred to school in neighboring district via form ACC-041BR01.

33. 33 What kind of Leaver Documentation will the audit review? General Acceptable Documentation: 1. Transcript; 2. Records request from another school in which student is enrolled; 3. Signed withdrawal form; 4. Written, signed statement by parent or guardian; 5. Written, signed statement by student (if married, living away from parents or at least 18 years of age); or 6. Verification by superintendent or authorized representative of child’s status (e.g. enrolled in another school).

34. 34 Other Leaver Documentation Regs… 1. Documentation signed and dated by authorized representative of district. Representative designated by written policy. 2. Withdrawal forms completed and signed by parent/ guardian or adult student and district representative. Original signature not required when form received via fax or e-mail. 3. Written documentation of verbal statements made by parents or adult student (in person, by telephone) is acceptable in some situations if signed and dated by the district representative. (Use this sparingly!) 4. Documentation must exist in district at the time leaver data submitted. 5. Documentation required for dropout and leaver codes.

35. 35 PEIMS Leaver Record Types Record Type Use/Exceptions 203: School Leaver Data-Student Students Grades 7-12 enrolled during prior year and who did not re-enroll in fall. 100: Student Identification Data Required for every student (EE-12) who was served by school district in prior year and current year on the as of date. Required for every student (EE-12) who was served by school district in prior year and current year on the as of date. Must be reported with a 203 record. Must be reported with a 203 record. 101: Student Demographic Data Required for every student (EE-12) who was served by school district in prior year and current year on the as of date. Required for every student (EE-12) who was served by school district in prior year and current year on the as of date. Must be reported with a 203 record. Must be reported with a 203 record. 110: Student Enrollment Data Required for every student (EE-12) who was served by school district in prior year and current year on the as of date. Required for every student (EE-12) who was served by school district in prior year and current year on the as of date.

36. 36 PIDS and PIDS Errors PID is used by TEA to manage and store student data. PID is used by TEA to manage and store student data. PID allows linking data across data collections. PID allows linking data across data collections. PID error rate policy is being phased in over 6 years, starting in 2000-01. PID error rate policy is being phased in over 6 years, starting in 2000-01. Data sent in 2005-06 must have <10 records with PID errors or a PID error rate ≤ 1%. Data sent in 2005-06 must have <10 records with PID errors or a PID error rate ≤ 1%. PID System Enroll- ment Demo- graphic Dropout

37. 37 Three types of Documentation to be reviewed Tier 1 Tier 2 Tier 3 Quality Manual Campus Procedures Work (desk) Instructions

38. 38 Documentation Requirements: the Data Quality Manual Structure defined in policies Structure defined in policies Tier 1 – Quality Manual Tier 1 – Quality Manual –Policies –Responsibilities –Requirements –Written commitment to quality –List of Tier 2 quality documents

39. 39 Documentation Requirements: the Data Quality Manual (continued) Tier 2 – Department (campus) and functional procedures Tier 2 – Department (campus) and functional procedures –Campus procedures –Responsibilities –Campus chart –Describes the input interface –Describes the output interface –List of Tier 3 procedures

40. 40 Documentation Requirements: the Data Quality Manual (continued) Tier 3 – Work instructions and standard operating procedures (desk procedures) Tier 3 – Work instructions and standard operating procedures (desk procedures) –Step-by-step instructions on how a task is done –Not every task requires a work instruction –Two questions can determine if needed  If done incorrectly, will it affect the quality of the data?  Is it self- evident to a new employee?

41. 41 Auditing the Data Quality Manual – three questions Does it cover the data quality system? Does it cover the data quality system? Is it controlled? Is it controlled? Can people get it when they need it? Can people get it when they need it?

42. 42 Auditing Data Quality Records Difference between documents and records Difference between documents and records –Document exists before the fact – description of an activity –Record exists after the fact – data and information Data quality records – defined in the data quality manual with owner and retention times Data quality records – defined in the data quality manual with owner and retention times Storage – protect from abuse and deterioration Storage – protect from abuse and deterioration Ease of retrieval Ease of retrieval

43. 43 Independent Auditor’s Role in Testing Auditor’s responsibility – perform the agreed-upon procedures in accordance with SAS and report the findings Auditor’s responsibility – perform the agreed-upon procedures in accordance with SAS and report the findings Auditor must prepare work papers on procedures followed, documents read and tests performed. Auditor must prepare work papers on procedures followed, documents read and tests performed. Work papers are subject to review by TEA, GAO, etc. Work papers are subject to review by TEA, GAO, etc.

44. 44 Audit Process RFP Engagement Letter ICQ Risk Assessment Sampling Report Development AP Report Findings and Recommendations Corrective Action

45. 45 Internal Control Questionnaire (ICQ) Tool used by auditor to gather information to assess risk. Tool used by auditor to gather information to assess risk. ICQ is completed by central administration and each campus prior to fieldwork. Auditor requests completion by a certain date. ICQ is completed by central administration and each campus prior to fieldwork. Auditor requests completion by a certain date. Two levels of ICQ: central administration and campus. Two levels of ICQ: central administration and campus. Types of information asked by ICQ: Types of information asked by ICQ: –Identification of key positions and duties in the process such as an internal auditor and PEIMS coordinator; –Identification of leaver process including policies, procedures, documentation and coding; –Role and support of Educational Service Centers in training and providing PEIMS assistance; –Safeguards to maintain data and data integrity; and –Technical assistance (student accounting software).

46. 46 Sampling Sampling occurs in two populations: Sampling occurs in two populations: –Student leaver population –Underreported Student Population for grades 7-12 Auditor samples the populations according to sampling procedures identified in dropout module. Auditor samples the populations according to sampling procedures identified in dropout module. Sampling is district level and is conducted for each population separately. Sampling is district level and is conducted for each population separately.

47. 47 Tentative ->Sampling Process Edit+ School Leaver Roster (PRF8D002) Edit+ Statement of Presumed Under-Reported Students (PRF0B001) Audit Sample Size to be examined = 29 State Auditor’s Office (SAO) Statistical Toolbox Compliance Sample Size and Random Number Generator

48. 48 Auditors will Examine Student Records Form 5 is used to evaluate student leaver records and contains four questions: Form 5 is used to evaluate student leaver records and contains four questions: –Did student file contain enrollment form? –Is there authorized documentation to indicate student has withdrawn? –Was student assigned leaver code that explains student’s departure? –Does the documentation in the file support leaver code assigned to student? Questions are marked as E (Exception), NE (No Exception) or NA (not applicable) Questions are marked as E (Exception), NE (No Exception) or NA (not applicable) Number of exceptions per student file are tabulated and number of files with exceptions are totaled. Number of exceptions per student file are tabulated and number of files with exceptions are totaled. Student confidentiality must be maintained in examining and reporting results of these records as per Family Educational Rights and Privacy Act (FERPA). Student confidentiality must be maintained in examining and reporting results of these records as per Family Educational Rights and Privacy Act (FERPA).

49. 49 Auditor will Examine Student Records Form 6 is used to evaluate under-reported student records and contains three questions: Form 6 is used to evaluate under-reported student records and contains three questions: –Other than enrollment form, is there evidence that student was in attendance for year studied? –Is there documentation that student should have been reported as a leaver? –Is there documentation to support a leaver code that can be assigned to the student? Questions are marked as E (Exception), NE (No Exception) or NA (not applicable) Questions are marked as E (Exception), NE (No Exception) or NA (not applicable) Number of exceptions per student file are tabulated and number of files with exceptions are totaled. Number of exceptions per student file are tabulated and number of files with exceptions are totaled. Student confidentiality must be maintained in examining and reporting results of these records per FERPA. Student confidentiality must be maintained in examining and reporting results of these records per FERPA.

50. 50 Agreed-Upon Procedures TEA has developed expected procedures to be followed in conduct of audit TEA has developed expected procedures to be followed in conduct of audit Auditor may perform additional procedures that are mutually agreed to by auditor and district. Auditor may perform additional procedures that are mutually agreed to by auditor and district. School, at its cost, employs public accountant or certified public accountant to apply agreed upon procedures. School, at its cost, employs public accountant or certified public accountant to apply agreed upon procedures. Audit is conducted consistent with AICPA standards. Audit is conducted consistent with AICPA standards.

51. 51 What are the procedures for LISD Central Administration? Internal Control Questionnaire Internal Control Questionnaire For Internal Audit For Internal Audit For Central Administration For Central Administration For Interview with Personnel For Interview with Personnel For PEIMS Coordinator For PEIMS Coordinator Reports Reports Data Safeguards Data Safeguards

52. 52 What are the procedures for the– Campuses? (new) Internal Control Questionnaire Internal Control Questionnaire For each campus For each campus For PEIMS Coordinator For PEIMS Coordinator Reports – identify number of underreported students by campus Reports – identify number of underreported students by campus

53. 53 Statements for Reporting Results Condition: Numbers of errors are OR NOT within the negative lower confidence limit or over the 100% upper confidence limit. Condition: Numbers of errors are OR NOT within the negative lower confidence limit or over the 100% upper confidence limit. “ We tested _(enter sample size)_ student files and found (enter number of errors found) items to be in error. Given these as results, we are 95% confident that the error rate in the population could be as high, but not higher that (enter upper error limit) %.” “ We tested _(enter sample size)_ student files and found (enter number of errors found) items to be in error. Given these as results, we are 95% confident that the error rate in the population could be as high, but not higher that (enter upper error limit) %.”