1. WISCONSIN SCHOOL DISTRICT MEMBERSHIP AUDIT February, 2008 By: Kathy Guralski School Finance Auditor Wisconsin Department of Public Instruction

2. Before viewing the webcast you will need to have available the most recent Membership Audit Program at: http://www.dpi.state.wi.us/sfs/doc/me mbership_audit_final.doc http://www.dpi.state.wi.us/sfs/doc/me mbership_audit_final.doc

3. Audio Difficulties? Make sure the volume on Media Site live is turned up (volume button located beneath the speaker’s picture) Make sure the volume on your computer is turned up (volume icon located on the right hand side of your computer task bar) Contact your IT department

4. STATE AID MEMBERSHIP AUDIT REQUIREMENTS

5. WHEN IS AN AUDIT REQUIRED? Wisconsin Statute 115.28(18) Audit required for at least 25% of school districts each year Districts notified by mail if audit is required List is posted to school finance website at: http://www.dpi.state.wi.us/sfs/m_audit.html Optional audits performed must be filed with DPI Wisconsin Administration Code PI 17.04(3) Audit includes examination of resident summer school fte

6. ELIGIBLE STUDENTS TO BE INCLUDED IN COUNT Resident Students In attendance for instruction on the count date - OR - If absent, present any day before and any day after the count date without breaking residency during the time of absence (present to enroll or withdraw does not constitute a day of attendance for count purposes)

7. PUPIL COUNT REPORTING How districts compile the membership count 1. Start with Headcount (who is receiving instructional services) 2. Reductions – Non-Residents (included in count but not eligible) 3. Reductions – Residents (included in count but not eligible) 4. Additions – Residents (resident students receiving instruction elsewhere and district is paying cost of service or tuition)

8. PUPIL COUNT REPORTING http://www.dpi.wi.gov/sfs/index.html School Finance Reporting Portal District name Non-Financial Data Home Pupil Count – Sept. (PI-1563) Pupil Count – Jan. (PI-1563) Pupil Count – Summer (PI-1804/PI-1805) Fiscal Year ID and Password

9. MEMBERSHIP AUDIT STEPS

10. STEP 1 - MEMBERSHIP AUDIT RESOURCES Review and have available: Guidelines for Counting Students (General Count Guidelines for the PI 1563 Worksheet): http://www.dpi.wi.gov/sfs/doc/guidelinesforco unting.doc http://www.dpi.wi.gov/sfs/doc/guidelinesforco unting.doc

11. STEP 2 – OBTAIN FINAL COUNTS FOR SEPTEMBER AND JANUARY Access the pupil count reports via the school finance reporting portal at https://www2.dpi.state.wi.us/safr/ https://www2.dpi.state.wi.us/safr/ Choose your School District Click on Non-Financial Data Home Click on Pupil Count – Sept. (PI-1563) or Pupil Count – Jan. (PI-1563) Click on Fiscal Year Provide your ID and password

12. STEP 2 – OBTAIN FINAL COUNTS FOR SEPTEMBER AND JANUARY Obtain final counts by Clicking on: Review your answers Certification/Signature Page Print Current Fiscal Year Pupil Count Report for September and January To access a different count date you must exit and re-enter the reports

13. STEPS 3 AND 4 - UNDERSTANDING DISTRICT POLICIES AND PROCEDURES Obtain: District policy defining “full time pupils” District schools and personnel responsible for pupil count

14. STEP 5 – DOCUMENT DISTRICT PROCEDURES USED FOR ATTENDANCE What are the district-wide procedures used to compile counts? How are enrollment & attendance records kept? Centralized in an attendance office? Kept by teachers? How is individual class attendance taken? How is student attendance recorded or kept? Does enrollment include date of birth and residence? Does attendance record identify first and last day of attendance?

15. STEP 5 – DOCUMENT DISTRICT PROCEDURES USED TO COMPILE COUNT Are the district-wide procedures being followed? Are there written directions to building administrators and staff responsible for compiling count? How are students in attendance identified for count? How are counts summarized and totaled? How is it determined that a student is not counted twice?

16. STEP 6 – DOCUMENT OVERALL ENROLLMENT DATA COLLECTION SYSTEM Evaluate the system to determine if it will provide the necessary information to test it. Student residence and date of birth First and last date of attendance Attendance on the two count dates District residents attending outside district Pupils not eligible for inclusion in resident counts

17. NEW IN 2007-08! STEP 7 - DISTRICTS RECONCILE SEPTEMBER TO JANUARY COUNT Beginning with the 2007-08 fiscal school year, districts are required to complete and have on file a reconciliation of the September count to the January count. A spreadsheet has been made provided to assist them with this procedure. It is available at: http://www.dpi.state.wi.us/sfs/membr pt2.html http://www.dpi.state.wi.us/sfs/membr pt2.html

18. NEW IN 2007-08! STEP 7 - DISTRICTS RECONCILE SEPTEMBER TO JANUARY COUNT Obtain from the district a copy of the reconciliation Verify that the data for September and January agree to the pupil counts on file with DPI (see previous information on how to obtain the pupil counts online) Obtain from district all supporting documentation to the reconciliation Early Withdrawals Late Enrollments Other adjustments Verify the accuracy of the reconciliation by tracing additions and subtractions to supporting documentation

19. STEP 7 - RECONCILE SEPTEMBER TO JANUARY COUNT - If the district has not performed the reconciliation prior to the audit, it is required to be performed during the audit process, and a finding should be disclosed in the January pupil count schedule of the membership audit report.

20. STEP 7 - RECONCILE SEPTEMBER TO JANUARY COUNT If the reconciliation needs to be performed, a comparison from September to January by each step can be obtained from the January count by clicking on “Review Your Answers” and then “Summary of Step”. Repeat for each of the steps. https://www2.dpi.state.wi.us/safr/

21. STEP 8 - COMPARE COUNTS TO PRIOR YEAR To obtain Prior Year Comparison Data https://www2.dpi.state.wi.us/safr/ In the pupil count report click on: Review your answers Comparison to Prior Data Print Current FY Pupil Count for January (Comparison to Prior Data)

22. STEP 9: HEAD COUNT Obtain documents (i.e. lists of students by attendance center, summary of attendance center lists) to support district numbers used to record headcount This is your basis for sample testing Determine appropriate totals reported per Summary of Step 1 Headcount

23. STEP 9: HEAD COUNT Obtain summary of Step 1: Head Count

24. STEP 9: HEAD COUNT To obtain Summary of Step 1 Headcount https://www2.dpi.state.wi.us/safr/ In the on-line report click on: Review your answers Summary of Step 1 Headcount Print Current FY Pupil Count for September (Summary of Step 1 Head Count)

25. STEP 9: HEAD COUNT Determine that no pupil is counted twice Test controls of district Specifically test students in Preschool and Kindergarten programs to make sure students receiving services in both areas are not counted in both programs.

26. STEPS 10 & 11: HEAD COUNT Determine how the district identifies pupils absent attending any day before and any day after without breaking residency Test students absent to determine not counted in both present and absent columns If there are differences between the Summary of Step 1: Head Count and the supporting totals, determine the reason for the difference

27. STEP 12: NON-RESIDENT REDUCTIONS Obtain a list of all non-resident students the district provides direct instruction to Foot the list and trace to Summary of Step 2 Non-Resident Reductions

28. STEP 12: NON-RESIDENT REDUCTIONS To obtain Summary of Step 2 Non- Resident Reductions In the on-line report click on: Review your answers Summary of Step 2 Non-Resident Reductions Print Current FY Pupil Count for September (Summary of Step 2: Non-Resident Reductions)

29. STEP 12: NON-RESIDENT REDUCTIONS Determine how the district identifies non- resident students included in the count Determine no pupil is counted more than once Determine that the district identified all ineligible non-resident students: Open enrollment Tuition waivers Section “66.03” Cooperative programs CESA programs Tuition paid by another school district, state, parent(s) and/or private party

30. STEP 12: NON-RESIDENT REDUCTIONS Determine that the district identified all ineligible non-resident students (cont.): Pupils attending state school for deaf or center for visually impaired receiving services in district Alternative program in the district 9-week tuition waiver Outside age eligibility Transfers in under “Chapter 220” Jointly enrolled in district and CCDEB Incarcerated students the district receives state tuition for

31. STEP 13: RESIDENT REDUCTIONS Obtain lists of all non-eligible resident students included in the count Foot the list and trace to Summary of Step 3 Resident Reductions

32. STEP 13: RESIDENT REDUCTIONS To obtain Summary of Step 3 Resident Reductions In the pupil count report, click on: Review your answers Summary of Step 3 Resident Reductions Print Current FY Pupil Count for September and January (Summary of Step 3: Resident Reductions)

33. STEP 13: RESIDENT REDUCTIONS Determine how the district identifies resident students included in the count Determine no pupil counted more than once Determine that the district identified ALL ineligible resident students: Private school or home based students receiving services Not full time Outside age eligibility

34. STEP 13: RESIDENT REDUCTIONS Identify students attending part time and taking high school classes Obtain lists and trace to summary step 3 For students on list not reported in summary trace to original supporting lists of head count to determine if they are included in count If included should they be a reduction?

35. STEP 14 : RESIDENT ADDITIONS Obtain lists of resident students receiving instructional services elsewhere Foot the list and trace to Summary of Step 14 Resident Additions

36. STEP 14: RESIDENT ADDITIONS To obtain Summary of Step 4 Resident Additions In the on-line report c lick on: Review your answers Summary of Step 4 Resident Additions Print Current FY Pupil Count for September and January (Summary of Step 4: Resident Additions)

37. STEP 14: RESIDENT ADDITIONS Determine that the lists include: Residents receiving instruction elsewhere and the District is paying the full-time cost (tuition) If district has CCDEB classes in district facilities: List of residents enrolled in both CCDEB and district operated classes

38. STEP 14: RESIDENT ADDITIONS Determine how the district identifies resident pupils eligible for inclusion Determine no pupil counted more than once Confirm with agency providing services, examine tuition billings, or public school open enrollment approvals for the following: Open enrollment Tuition waivers “66.03” program classes in other districts CESA programs in other districts Pupils for whom district pays tuition (not included school for blind/deaf)

39. STEP 14: RESIDENT ADDITIONS Confirm with agency providing services or examine tuition billings or public school open enrollment approvals for the following (cont.): “Youth Options” district pays tuition “Youth Apprentice” district pays tuition “Section 118.15 contract” program Partnership school (MPS only) Full-time residential treatment center where the district pays cost of treatment program

40. STEP 14: RESIDENT ADDITIONS INTEGRATION TRANSFER “CHAPTER 220” PROGRAM Obtain final or amended listing of participating pupils provided by the Milwaukee School District available at: http://www.dpi.wi.gov/sfs/aid220.html http://www.dpi.wi.gov/sfs/aid220.html Determine pupils included in count agree to final or amended listing of participating district pupils provided by Milwaukee School District Identify any exceptions.

41. STEP 16 - YOUTH CHALLENGE ACADEMY PROGRAM Obtain a listing of the pupils enrolled in the Youth Challenge Academy Program through the school finance reporting portal https://www2.dpi.state.wi.us/safr/

42. STEP 16 - YOUTH CHALLENGE ACADEMY PROGRAM Access listing of pupils enrolled by: Choose your School District Click on Non-Financial Data Home Click on Youth Challenge Academy-January Click on Fiscal Year Provide your ID and password Click on Review Your Answers Click on Data Summary

43. STEP 16 - YOUTH CHALLENGE ACADEMY PROGRAM Determine whether the students listed and identified as included in the count were included in the District’s pupil count report. Determine whether the students listed and identified as not included were not included in the District’s pupil count report.

44. STEP 17 - PRESCHOOL CATEGORY Obtain written representation from special education director that: Preschool category includes only: 3 year olds requiring special education services as provided by an IEP 4 year olds requiring special education services only if district does not offer 4 year old kindergarten

45. STEP 18 - 437 HOUR FOUR- YEAR OLD CATEGORY Determine that: Program is scheduled for 437 hours (exclude Title I time) which may include 87.5 hours outreach activities Documentation exists for 437 total hours of instruction and outreach activities by review of teacher log Further definition of outreach activities at http://dpi.wi.gov/ec/ecoutrpg.html http://dpi.wi.gov/ec/ecoutrpg.html

46. STEP 19 - 524.5 HOUR FOUR- YEAR OLD CATEGORY Determine that: Program is scheduled at least 437 hours of instruction and 87.5 hours outreach activities (exclude Title I time) Documentation exists for 87.5 hours outreach activities by review of teacher log

47. STEP 20 - TITLE ONE Determine that: Pupils enrolled solely in Title One funded early childhood program are NOT included in the membership count

48. STEP 21 - FULL DAY FIVE YEAR OLD KINDERGARTEN CATEGORY Determine that: Length of full day program is equal to the length of the first grade day Full day program was in effect the entire school year

49. STEP 22 - TESTING Auditor obtained knowledge of system used to compile counts through: Initial inquiry and understanding of the system Previous testing of amounts reported on-line Objective of the sample testing to determine whether system used to compile counts can be relied on Provided same system used for entire year only September count tested

50. STEP 23 - SELECT ATTENDANCE CENTERS TO EXAMINE High schools & junior high or middle schools: Total district enrollment < 5000 Examine each attendance center Total district enrollment > or = 5000 Examine ½ high school and ½ middle school attendance centers. Elementary schools: Examine minimum of three attendance centers Choose attendance centers randomly

51. STEP 24 – INFORMATION TO OBTAIN FROM EACH ATTENDANCE CENTER For each attendance center selected Notify district you will need: Enrollment and attendance records Listing of all pupils who first attended after start of school year Listing of pupils who withdrew prior to audit

52. STEPS 25 & 26 - SELECT ATTENDANCE CENTERS TO EXAMINE For each attendance center selected Determine that ALL late enrollments & withdrawals to date of audit are pupils eligible at each count date through the following criteria: In attendance on the count date, (which includes homebound instruction), or any day before and any day after while remaining resident Resident Meets age requirement Full time Not enrolled in private school or home-based instruction Evaluate exceptions Perform additional procedures if necessary

53. STEP 27 - SELECT SAMPLE Select 30 pupils at each attendance center Determine if included in head count (September count only) Use following criteria: In attendance, receiving homebound instruction, or any day before and any day after while remaining resident Resident Meets age requirement Full time Not enrolled in private school or home-based instruction

54. STEPS 27 & 28 – SELECT SAMPLE Document conclusion of system test Was the system functioning properly? Can the system be relied upon?

55. STEPS 27 & 28 - SELECT SAMPLE If exception found: Extend sample: Samples in increments of 30 pupils until no additional errors found or entire reported attendance is examined If identified as an isolated incident: Alternative procedures may be used (contact School Finance Auditor for approval)

56. STEP 29 - MAKE AUDIT ADJUSTMENTS ONLINE Audit adjustments are to be made in the on-line report by the school district Print Summary of Differences between reported and examination https://www2.dpi.state.wi.us/safr/#D Include the summary of differences in the audit report

57. SUMMER SCHOOL MEMBERSHIP AUDIT

58. STEP 1-3 - SUMMER SCHOOL MEMBERSHIP AUDIT Membership based on full time equivalency (FTE) Review and have available: Summer School link: http://www.dpi.wi.gov/sfs/summ_sch.html

59. STEP 4 - SUMMER SCHOOL MEMBERSHIP AUDIT Obtain the summer school pupil count from the on-line report at: https://www2.dpi.state.wi.us/safr/ Choose your school district Click on Non-Financial Data Home Click on Pupil Count – Summer (PI-1804/PI- 1805)Pupil Count – Summer Click on Fiscal Year Provide your ID and password Click on Review Your Answers Click on Certification/Signature Page.

60. STEP 5 - SUMMER SCHOOL MEMBERSHIP AUDIT Request from district: Form PI 1804-W supporting worksheets http://www.dpi.wi.gov/sfs/summ_sch.html Any additional documents used to gather data

61. STEP 5 - SUMMER SCHOOL MEMBERSHIP AUDIT PROCEDURES Determine how district records attendance Inquire of procedures used to compile data Determine that membership reported to DPI via the internet agrees with PI 1804-W supporting worksheets Inquire of changes 10% or more

62. STEP 5 - SUMMER SCHOOL MEMBERSHIP AUDIT PROCEDURES Form PI 1804-W: Determine average daily membership “ADM” (column 8a) does not exceed enrollment headcount (column 7a) Not required if a “logged” class Sample test: Length of class minutes and number of days class offered supported by class schedules “Period Length in Minutes” not in excess 270 minutes

63. STEPS 5 & 6 - SUMMER SCHOOL MEMBERSHIP AUDIT PROCEDURES Sample test (cont.): Computation of total minutes accurate Both column 6c and 8b On test basis trace attendance data to supporting documents Verify total minutes (“Residents a”) equal aggregate total column 8b by footing column total

64. STEP 7 - SUMMER SCHOOL MEMBERSHIP AUDIT PROCEDURES Test (cont.): Verify FTE mathematically correct Evaluate any variances and make necessary changes

65. STEP 9 - SUMMER SCHOOL FEES Schedule of fees charged Determine that fees do not exceed cost of personal use items http://www.dpi.wi.gov/sfs/fees.html If fees exceed cost: Identify specifics and questioned summer school membership FTE in separate communication accompanying membership audit report

66. REPORTING

67. Due May 1 NO EXTENSIONS GRANTED See reporting formats in Attachment 1 and Attachment 2 for membership count examination Report is to be dated as of the completion of fieldwork District staff must sign a draft of the report Audit exceptions are to be identified by attendance center, name, grade and reason

68. REPORTING E-mail as a PDF file to: auditreports@dpi.state.wi.us auditreports@dpi.state.wi.us

69. FOR FURTHER INFORMATION CONTACT A SCHOOL FINANCIAL SERVICES TEAM AUDITOR: Gene Fornecker 608-267-7882 eugene.fornecker@dpi.wi.gov eugene.fornecker@dpi.wi.gov Kathy Guralski 608-266-3862 kathryn.guralski@dpi.wi.gov kathryn.guralski@dpi.wi.gov Natalie Rew 608-267-9212 natalie.rew@dpi.wi.gov natalie.rew@dpi.wi.gov