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The Auditors are Coming(Part II)
Prepare for MFP StudentCount 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 LDOEBased 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 22nd 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
DocumentationWe 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 1st 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
•http://www.louisianaschools.net•Management and Finance•Education Finance
•You will find Reports, Links to related sites, Useful and Interesting Information,
Contact InformationJudy Hurry, Audit Manager [email protected]
Isabelle Olivier, Audit [email protected]
Nakia Jason, Auditor [email protected]
Jameka Walker, Auditor [email protected]
Stephanie Boatner, [email protected]
P.O. Box 940641201 N. Third St. Ste. 5-130
Baton Rouge, Louisiana 70804-9064Telephone: (225) 342-8848Toll Free: 1-877-453-2721
Fax: (225) 342-3523
