1. Virtual Webinar Series
Virtual Funding and Auditing
CSAS| Kansas State Department of Education | Landon State Office Building
900 S.W. Jackson St., Suite 653, Topeka, KS | |

2. Today’s Guest
Laurel Murdie, Director - Fiscal Auditing

3. Agenda Traditional, Virtual, Online, Alternative and Adult Definitions
18-19 Funding Traditional & Alternative
18-19 Funding Virtual 18 and under
18-19 Funding Virtual 19 and over
18-19 Auditing

4. Definitions
Traditional Student: onsite attendance in traditional brick and mortar building
Courses face-to-face onsite, or online curriculum
Alternative Student: attends onsite in an alternative school or program
Mandatory attendance – funding based on count day as in traditional
No Mandatory attendance – funding based on 2 count days

5. Definitions continued
Virtual Student: attends virtually through a KSDE approved virtual school or program
Virtual – asynchronous which is not the same as…
Online – computer based curriculum taken during regular school hours
Adult: general education student who is over the age of 18 AND whose 5th year cohort has graduated, or ANY student over the age of 21
Adult (NG) has nothing to do with funding
5th Year Senior (17) has nothing to do with funding
19+ VIRTUAL student could be a 17 or an NG
Funding based on age on September 20

6. Special Documentation for Adults
Adults (NG) must have…
District enrollment form
Transcript analysis and graduation plan
Enrollment in credit earning courses

7. Traditional Student Funding
Enrolled and Attending on September 20
If absent, can count if enrolled on September 20 and attended 1 day before September 20 and 1 day after September 20, but on or before October 4
If school is not in session on September 20, count day the first school day after September 20
Based on minutes enrolled
Submitted on ENRL records

8. Auditing Traditional Students
No changes from previous year
Documentation includes:
Attendance and enrollment documents

9. Alternative Student Funding
Mandatory attendance
Exactly the same as traditional students
No Mandatory attendance
1st – on or before September 19
2nd – on or after September 20, but on or before October 4
Submitted on ENRL records

10. Auditing Alternative Students
Mandatory Attendance
Same as traditional students
No Mandatory Attendance
Sign in/Sign out sheets for days in the 2 count windows
1st – on or before September 19
2nd – on or after September 20, but on or before October 4
Time on Count day disallowed for:
Enrollment process
Field Trips (any activity off school property)
Career Days
Lunch provided free by school, unless available every day
Childcare, unless available every day

11. September 20! Count day importance for all schools Virtual Students
18 and under on September 20 are funded based on minutes enrolled
19 and over on September 20 are funded based on credits earned

12. Virtual Student Funding 18/Under

13. Virtual Student Funding 18/Under

14. Virtual Student Funding 18/Under

15. Auditing Virtual Students 18/Under
Documenting Count Days Attendance
Virtual School Sample Forms for documenting count day time
On-line: printout from computer system showing amount of time student was logged in
Off-line: documented with an Academic Activity Log
Log must be signed by student, or student’s guardian if they are younger than 18
Logs must be signed by November 1
On-site: documented by sign in/sign out sheets showing when the student attended

16. Virtual Student Funding Examples 18/Under
Traditional & Virtual in same district
Same School
1 ENRL record with traditional minutes under school building number
1 ENRL record with virtual minutes under district number (central office)
Traditional minutes are counted first
Virtual minutes can be claimed for what is left from 360 after traditional minutes are accounted for
EX: Traditional minutes 240; Virtual minutes = 240
Traditional minutes = 240; Virtual minutes = 120 ( )
If the virtual school has a different building number than the traditional, both the traditional and virtual schools would send minutes under their building numbers

17. Virtual Student Funding Examples 18/Under
Traditional and Virtual in Different Districts
Traditional district computes minutes as for any other part time student
Sends an ENRL record under the traditional school building
Virtual district computes minutes as for any other part time student
Sends an ENRL record under the virtual school or building that virtual program is associated with
Limited to 360-minutes claimed by traditional school

18. Virtual Student Funding Examples 18/Under
Special Education Student and Part-time Virtual Funding
If a student with disabilities is enrolled part-time in a virtual school or program you should claim the minutes enrolled without subtracting the special education minutes from the traditional school
For the traditional school that claims the student with the primary disability KIDS will make the student 1.0 FTE
The auditor for the traditional school will need to make the adjustments to the FTE for the traditional school
The auditor for the virtual school will also need to make the adjustment

19. Virtual Student Funding Examples 18/Under
Special Education Student and Part-time Virtual Funding
Ex: District 999 – 125 minutes Special Education; District 888 – 275 minutes virtual
District 999 will default to 1.0 FTE because of primary disability
District 888 claims 275 minutes enrolled on their ENRL record
Auditors for 999 & 888 will have to make the adjustments
Page of SY’19 Enrollment Handbook

20. Virtual Student Funding 19/Over
Do not have to be enrolled during the count window
Must still send an ENRL record for headcount purposes
360 minutes in minutes enrolled
If enrolled after the count window, then enter an ASGT record in KIDS
Funded based on credits earned from July 1, 2018 – June 30, 2019
$709 per credit earned (up to 6 credits)

21. Virtual Student Funding 19/Over
On the Principal Building Report (PBR) due October 11 you will estimate the number of credits that students 19+ will earn by the end of the year
This information does not come from the ENRL record and must be entered manually
PBR feeds the SO66 (due October 11) which is where the credit estimate is generated for funding purposes

22. Virtual Student Funding 19/Over
Estimating credit
How many credits have been awarded previously
How many students have been enrolled previously
What is the average number of credits per student enrolled previously
What is the anticipated enrollment
Remember July 1 – June 30 timeframe

23. Virtual Student Funding 19/Over
The actual number of credits earned by students 19+ will be reported on the Local Effort Report submitted by Superintendents in early June
This number should reflect credits already earned PLUS credits that likely will be earned from early June to June 30.
Estimate a little high
If you turn in a number on the LER that is too low you will not get funding for those credits
If you turn in a number that is a little higher the auditors will make that adjustment the following year

24. Auditing Virtual Students 19/Over
All credits earned must be turned in through the KCAN system
KCAN is open August 1, 2018 – August 16, 2019 for the school year
Auditors will be matching the number of credits turned in on the Local Effort Report with those that are turned in through KCAN

25. Link to Timeline of District Activities for Virtual Students 19 and over

26. Resources Guidelines for Reporting Virtual Students
Timeline of Activities for Virtual Students 19+
Virtual 5th Year Seniors and Adults
Enrollment Handbook
KIDS Documents
KSDE Virtual Webpage

27. John Girodat, Ed Program Consultant Laurel Murdie, Fiscal Auditing
Kansas State Department of Education
900 SW Jackson St.
Laurel Murdie, Fiscal Auditing
Kansas State Department of Education
900 SW Jackson St.
The Kansas State Department of Education does not discriminate on the basis of race, color, national origin, sex, disability, or age in its programs and activities and provides equal access to the Boy Scouts and other designated youth groups. The following person has been designated to handle inquiries regarding the nondiscrimination policies:  KSDE General Counsel, Office of General Counsel, KSDE, Landon State Office Building, 900 S.W. Jackson, Suite 102, Topeka, KS 66612, (785)