1. Counting KIDS 2015 Kansas Department of Education

2. New for FY16 Count Day Moves to September 21 Virtual School Count Changed Block grant changes: ESOL/Bilingual CTE Transportation At-Risk CTE Incentive Program Amount

3. CTE Incentive Districts received $505 for each student who were submitted to KSDE – CTE in 2014-15. 1.Graduated from High School 2.Obtained an industry-recognized credential prior to graduation or by December 31 following graduation. Be prepared to show documentation of items 1 and 2 above.

4. Count Day Moves to Monday 9/21 September 20, 2015 falls on a Sunday. By state statute (72-6408) …in any year in which September 20 is not a day on which school is maintained, it shall mean the first day after September 20 on which school is maintained. September 20, 2016 falls on a Tuesday. Mark this on your calendar to avoid unnecessary scheduling of inservice days, conferences, or inclement weather. Counting students is a two step process 1.Confirming the student was in attendance 2.Confirming the number of minutes enrolled

5. Attendance Rules for 2015-16 Traditional Schools Enrolled and Attending September 21 If Student is absent on September 21, must attend one day prior AND one day following on or before October 5. If school is not open on September 21, count day moves to next day school is in session Alternative and Virtual Schools Must be in attendance two days Day 1-On or before September 20 Day 2-On or after September 21 but on or before October 5 If the count day moves for the traditional school, the Alternative and Virtual days move to coincide with it. Adults 19 and over are audited based upon credits completed (Will be audited in 2016-17 based on 2015-16 credits)

6. Traditional and Alternative Attendance Documentation Preference is for electronic documentation Preference is for submitted documentation to KSDE electronically, via the Auditor File Exchange (demonstrated on another slide). Please see the list of preferred reports from your student information system, available on the Fiscal Auditing website. Alternative Attendance Enrollment form Transcript Analysis Graduation Plan Courses Enrolled in Logs to show time on site Alternative Schools that operate in another school district MUST have written permission from the superintendent of that district to be claimed as part of your count.

7. Virtual Attendance Documentation – Full and Part time, 18 and under On-line Documented by computer system showing when student was connected to the online curriculum. Off-line Documented with Academic Activity Log Signed by student or parent if student under 18 years old Must be signed by November 1 On-site Documented with sign in/sign out sheets showing when student was in attendance in the classroom Auditors reserve the right to verify virtual attendance on other days Minutes enrolled can be from any single method above or a combination Virtual Schools that operate in another school district MUST have written permission from the superintendent of that district to be claimed as part of your count.

8. Virtual Documentation – 19 and older This is not based upon attendance or enrollment, rather, it is confirmed based upon the credits earned. This must be collected for 2015-16, and will be audited in 2016-17. District must provide documentation that the student claimed received credit toward a program of study.

9. Minutes Enrolled Rules Traditional Count Time in class (regardless of full time or part time status) Passing periods, not to exceed 10 minutes, between classes Mid-morning and/or mid-afternoon recess, not more than 15 minutes. Do not count Lunchtime and one passing period either before OR after lunch Recess that is immediately preceding or following lunch Breaks Virtual (18 and under) and Alternative A.Find longest day attended on or before September 20, limited to 360. B.Find longest day attended on or after September 21 but on or before October 5, limited to 360 C.Find the average by adding A and B together and dividing by 2. These are the allowable minutes.

10. Traditional Enrollment Documentation Based on student schedule (Enrollment Handbook – Page 3) Prepare an official and accurate bell schedule, and provide a copy to the auditor. Take advantage of the Combined Bell Scheduled Calculator on the Fiscal Auditing Website. Live Demonstration!

11. Week of Count Day Many times when counting minutes you will see the term “Week of Count Day” Normally this would mean Monday through Friday of the calendar week that includes the count day. For this year that would be September 21 – 25. If your school is not open all five days of the “Week of Count Day” we will use the days you are open plus the first day(s) of the following week.

12. Minutes Enrolled Minutes Enrolled / 360 = FTE All FTEs rounded to one decimal place, not to exceed 1.0 Students attending less than 18 minutes are not counted Exceptions: Special Education (All are full time, except virtual) Concurrently Enrolled (Minutes Enrolled / 300)

13. Things are not always this easy Situations that get in the way of an easy life.

14. Special Education / Virtual Special Education Students who are also enrolled and attending another district’s virtual school. District providing SPED services Loss of automatic 1.0 FTE FTE computed using documented minutes receiving SPED services District providing virtual services Limited to minutes remaining Check KIDS report “Students in Multiple Schools” District agreements to share FTE MUST be signed by both Superintendents Enrollment Handbook –Page 11 & 12

15. Special Education / Virtual SPED student served 60 minutes a day District correctly submits 60 minutes with IEP = 1.0 FTE Auditor will reduce FTE to.2 FTE Virtual student eligible for 360 minutes District submits 360 minutes = 1.0 FTE Auditor will reduce to 300 minutes =.8 FTE If the same SPED student receives less than 18 minutes a day. District correctly submits 15 minutes with IEP = 1.0 FTE Auditor will make exception taking student and all weightings away. District providing SPED can bill district providing Virtual for SPED services to student.

16. Concurrently Enrolled High School students also attending a post secondary institution (Technical School, Community College, State College) Includes classes taught by the college at the High School Changes FTE calculation to Minutes Enrolled / 300 Districts are required to provide college attendance documentation at time of audit.

17. Age Requirements Pre-school Special Education 3 year olds Must be 3 years old on or before the count day Pre-school 4 year olds Must be 4 year old on or before August 31 4 Year Old At-Risk Must be 4 years old on or before August 31 (NOT 3 or 5) Kindergarten Must be 5 years old on or before August 31 First Grade Must be 6 years old on or before August 31

18. Homebound Licensed Teacher must provide service Document date and subjects provided to student Minutes Enrolled = computed as if student were in attendance in person at school, based on student schedule. Do not be surprised if student is part-time, not all classes can be provided in homebound situation. If Homebound student has IEP, need only document special education services provided. Enrollment Handbook – Page 12

19. Student attends 2 buildings If other “school” is virtual, need to determine minutes at both locations OLD: If more than 50% virtual, student must be counted as a virtual student. NEW: If a student is both virtual and traditional, a KIDS record MUST be sent up for the student documenting both times. KIDS Data Element D17 used to identify virtual. Use a different combination of Attendance, Funding and Accountability school numbers to submit both records Enrollment Handbook – Page 11 & 12

20. Kansas Academy of Math & Science (KAMS) To Correctly Enter into KIDS D2, Accountability School = High School # D15, Funding School = District Office # D16, Attendance School = 9100 (Fort Hays State) D24, Minutes Enrolled = 300 D25, Concurrent Enrollment = 3 (State University)

21. Juvenile Detention Centers and Psychiatric Residential Treatment Facility Students who are attending a JDC/PRTF on September 21 are not eligible to be counted for enrollment in their home district. JDC/PRTFs have three count days, funded on the highest of the three. September 21 November 20 April 20 PRTFs have the option to count students in the regular enrollment on September 21. Once determined, this will NOT be changed after enrollment is submitted. Enrollment Handbook – Page 14

22. 4 Year Old At-Risk Must be 4 years old on or before August 31. Not 3 or 5. Must have 1 qualifying criteria Poverty (Free Lunch) Single Parent (Custodial Parent unmarried first day of school) DCF referral Teen Parent (One parent was a teen when child was born.) Parent – No Diploma (One parent lacking diploma or GED) Migrant Limited English (ELL) – Student must qualify and be provided services Developmentally or academically delayed (Does not have IEP)

23. Some Other Things Based on Legislation under the Block Grant Formula, the military Second Count has been eliminated. Students who are not residents of Kansas Virtual – Not Counted Traditional or Alternative - Counted Foreign Exchange Students Must attend the equivalent of one semester or two quarters Need to document 558 hours of instruction Enrollment Handbook – Pages 14 & 15

24. Break Time After Break we will answer any questions you might have from the first section on enrollment and then we will discuss all the weightings, including… Adjusted Enrollment At-Risk High Density At-Risk Vocational (CTE) Bilingual (ESOL) New Facilities Transportation Virtual And more

25. Block Grant Funding For many decades, school funding has been based upon student enrollment, and was enhanced by weighting students from various populations You must grasp that funding is no longer based upon enrollment and weightings. Funding is now based upon revenue. Enrollment and certain weightings now have a minimal part of the overall funding formula However, districts MUST be mindful that program elements have not changed and are required to be in place and maintained.

26. Adjusted Enrollment A.Current Year Enrollment (Not including virtual or 4 year old At-Risk) B.Prior Year Enrollment (Not including virtual or 4 year old At- Risk) C.Three Year Average, using A, B and 2 nd Prior Year Enrollment (Not including virtual or 4 year old At-Risk) Use highest of A, B or C plus current year 4 year old At-Risk This formula still plays a role in determining part of the district revenue for Block Grant Funding.

27. At-Risk Due to the Block Grant Legislation, there is no longer an At- Risk Weighting. There is also no longer a High Density At-Risk Weighting. Districts MUST be mindful that program elements have not changed and are required to be in place and maintained. KSDE is still collecting counts. Documentation While KSDE will not audit this weighting, the School Lunch Program is still in effect and you must maintain applications. Demonstration: Where to find documents

28. Career and Tech Ed Due to the Block Grant Legislation, there is no longer a Career and Tech Ed Weighting. Districts MUST be mindful that program elements have not changed and are required to be in place and maintained. KSDE is still collecting minutes. Documentation While KSDE will not audit this weighting, the Career and Tech Ed Program requirements are still in effect and you must only report minutes for “funded” courses. Demonstration: Where to find documents

29. Bilingual (ESOL) Due to the Block Grant Legislation, there is no longer a Bilingual (ESOL) weighting. Districts MUST be mindful that program elements have not changed and are required to be in place and maintained. KSDE is still collecting minutes. Documentation While KSDE will not audit this weighting, the ESOL Program requirements are still in effect and you must maintain documentation in support of the minutes. Demonstration: Where to find documents

30. New Facilities Eligibility for new facilities Must have at least 25% LOB New facility must have been paid for from bonds authorized prior to July 1, 2014 and you must provide supporting documentation. Must have been financed out of Capital Improvement Funds Only. Possible that buildings or additions used for new facilities in FY15 will not qualify in FY16 Reported on Superintendent’s Organization Report (SO66) Documentation Use the tools available on the Fiscal Auditing Website Demonstration: Documenting New Facilities

31. Transportation Due to the Block Grant Legislation, there is no longer a Transportation Weighting. Districts MUST be mindful that program elements have not changed and are required to be in place and maintained. KSDE is still collecting FTE on students transported over and under 2.5 miles, out of district, and transportation expenditures. KSDE wants to remind districts that they are still required to transport students over 2.5 miles even though funding has been eliminated. Documentation Be diligent in recording of miles accurately. Transportation funding is driven by transportation expenditures. Continuity will help ensure accurate funding if this weighting were to be restored in the future.

32. Virtual Weighting For students 18 and under, From House Substitute for Senate Bill 7: Determine the number of pupils enrolled in virtual school on a full-time basis (360 minutes) and multiply the total number of such pupils by $5,000. (Kindergarten students enrolled full- time for 180 minutes will receive $2,500) Determine the full-time equivalent enrollment of pupils enrolled in virtual school on a part-time basis (less than 360 minutes) and multiply the total full-time equivalent enrollment of such pupils by $4,045.

33. Virtual Weighting, (continued) There will not be a count day for virtual students 19 and over. Instead, these students will be funded on number of credits earned between July 1, 2015 – June 30, 2016. The district will receive $933 per credit hour earned by the virtual student 19 and over (up to 6 total credits per student). Credits earned are not limited to students who are enrolled during the count window, but rather any student who earns credit during the timeframe. See the Enrollment Handbook for additional details on counting all Virtual Students

34. The e-Audit Initiative Use tools available on the website Upload data via the Auditor File Exchange Granting auditors authenticated, remote access (VPN) to your student information system. Do not email Personally Identifiable Information (PII) to KSDE. No student information No teacher information (especially SSNs) Demonstration: Auditor File Exchange

35. Fiscal Auditing on the Web http://ksde.org/Agency/FiscalandAdministrativeServices/FiscalAuditing.aspx Audit Guides Calculators Guidelines Forms and Documents (to support claims) Veryl Peter vpeter@ksde.orgvpeter@ksde.org Kevin Mercer kmercer@ksde.orgkmercer@ksde.org 785.296.4976