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NEW PUPIL AUDITING

MARY ELLEN WELCHER

DICKINSON-IRON ISD

MPAAA FALL CONFERENCE

SEPTEMBER 23, 2013

MACKINAW ISLAND, MICHIGAN

MISSION POINT

BARBETTE LANE

WEXFORD MISSAUKEE ISD

MPAAA FALL CONFERENCE

SEPTEMBER 16, 2013

LANSING, MICHIGAN

KELLOGG CENTER

IMPORTANT RESOURCES

ACRONYMS

AUDIT PREPARATION

AUDIT

AUDIT WRAP UP

NARRATIVE

QUALITY CONTROL REVIEW (QCR)

COMMENTS/QUESTIONS

AGENDA

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KEY MATERIALS PUPIL ACCOUNTING MANUAL –

HTTP://WWW.MICHIGAN.GOV/MDE/0,1607,7-140-5235_6539-22360--,00.HTML

PUPIL AUDITING MANUAL – HTTP://MICHIGAN.GOV/MDE/0,1607,7-140-6530_9091_48553---,00.HTML

PUPIL ACCOUNTING RULES

OTHER RESOURCES:

MPAAA - CONFERENCE MATERIALS MPAAA.ORG

CEPI - MSDS WEBSITE AND LISTSERV WWW.MICHIGAN.GOV/CEPI

MDE – PUPIL ACCOUNTING & AUDITING MANUALS WWW.MICHIGAN.GOV/MDE

OTHER ISD AUDITORS

ACRONYMSAB – AbsentABE – Adult Basic EducationAlt Ed – Adult or Alternative EducationBAA – Bureau of Assessment & AccountabilityCEPI – Center for Educational Performance and InformationCIP – Classification of Instruction Program (CTE classes)DS4061 – Audited Audit FormDS4120 – Unaudited Audit FormEC – Early ChildhoodESL – English as a Second LanguageFTE – Full Time EquivalencyGAD – Graduation and DropoutGED – General Education Development PreparationGPGS – Great Parent Great Start (Early Childhood)GSRP – Great Start Readiness Program (Early Childhood)HSC – High School CompletionIDEA – Individuals with Disabilities Education ActIEP – Individualized Education Program (Special Education)IEPC – Individualized Educational Planning Committee

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ACRONYMS (CONTINUED)

ISS – In School SuspensionLEA – Local Education AgencyLEP – Limited English ProficientMCL – Michigan Compiled LawsMDE – Michigan Department of EducationMSDS – Michigan Student Data SystemNCLB – No Child Left BehindOSS – Out of School SuspensionPAM– Pupil Accounting ManualPEPE – Primary Education Providing EntityPEPE – Primary Education Providing EntityPOP I – Conventional Students that are present all dayPOP II – Conventional Students that are absent a portion of the dayPOP III – Non Conventional StudentsPSA – Public School AcademySection 23a – Dropout/Recovery ProgramsSection 25 – Money follows the studentsUIC – Unique Identification CodeUSED – United States Education DepartmentXML File Format – Extensible Markup Language

AUDIT PREPARATION

ASSIST LOCALS

TRAINING CENTRALIZED

INDIVIDUALIZED

ESTABLISH TIMELINES WITH LOCAL DISTRICTS MSDS TIMELINES

CEPI WEBSITE (MICHIGAN.GOV/CEPI)

CEPI APPLICATIONS

MICHIGAN STUDENT DATA SYSTEM

RESOURCES

2013-2014 COLLECTION DATES

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AUDIT PREPARATION (CONTINUED)

NOTIFICATION OF AUDIT

WHO IS NOTIFIED

PUPIL ACCOUNTANT AND BUILDING ADMINISTRATORS

LIST BUILDING'S

SPECIFY DATE AND TIME

DOCUMENTATION NEEDED AND DUE DATE

AUDIT (CONTINUED)REQUIRED DOCUMENTATION

SEPARATE PACKET FOR EACH BUILDING LEVEL AND/OR

PROGRAM

WHAT MUST BE PRINTED ON COUNT DAY

ALPHA/MEMBERSHIP REPORT – FROM DISTRICT STUDENT

INFORMATION SYSTEM (AUDITING MANUAL SAYS FROM MSDS)

STUDENT LOCATORS (SCHEDULES)

ENROLLMENT SUMMARY (POWERSCHOOL, SKYWARD, ETC)

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AUDIT PREPARATION

READ PUPIL AUDITING & ACCOUNTING MANUAL

AUDIT CYCLE

HIGH SCHOOLS EVERY 2 YEARS

MIDDLE SCHOOLS EVERY 4 YEARS

ELEMENTARY SCHOOLS EVERY 4 YEARS

MAY BE MORE OFTEN DEPENDING ON RISK ASSESSMENT

KEEP CHART SHOWING AUDIT CYCLE (SAMPLE NEXT SLIDE)

AUDIT PREPARATION (CONTINUED)

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REPARATION (CONTINUED)

UIC RUN FTE CONFLICT DETECTION REPORT IN MSDS (HTTPS://CEPI.STATE.MI.US/MSDS/)

FTE CONFLICT DETECTION

AUDIT FTE FTE CONFLICT DETECTION

SCHOOL YEAR/COLLECTION

DISTRICT IF YOU INPUT ISD/RESA DISTRICT CODE RESULTS FOR ALL SCHOOLS WITHIN YOUR ISD

SAMPLE ON NEXT SLIDE

IF CONFLICTS ARE FOUND EMAIL (TO ISD AUDITOR AND LOCAL LEA)

USING UIC AND NO STUDENT NAMES/DATA

AUDIT PREPARATION (CONTINUED) FTE CONFLICT DETECTION REPORT

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AUDIT PREPARATION (CONTINUED)STATEMENT OF INDEPENDENCE

MUST BE COMPLETED ONCE A YEAR FOR EACH DISTRICT (PAGE 60 PUPIL AUDITING MANUAL)

CONFLICT, DELEGATE/SUPERVISE AUDITORS MAY NOT AUDIT THEIR

OWN WORK (PAGE 4 PUPIL AUDITING MANUAL)

CONFLICTS COULD INCLUDE: FORMERLY EMPLOYED BY THE SCHOOL

DISTRICT, BUILDING, OR PROGRAM (WITHIN THE PRECEDING TWO YEARS)

AUDITOR HAS RELATIVES CURRENTLY EMPLOYED BY THE SCHOOL DISTRICT, BUILDING OR PROGRAM

AUDITOR HAS A PERSONAL OR FINANCIAL INTEREST (E.G., SERVICE OR EMPLOYMENT CONTRACT WITH THE SCHOOL DISTRICT)

AUDIT PREPARATION (CONTINUED)BUILDING RISK

ASSESSMENT FORM (PAGE 8 PUPIL AUDITING

MANUAL) MUST BE COMPLETED FOR EACH

BUILDING/ PROGRAM AND EACH FIELD AUDIT

COMPLETE PRIOR TO AUDIT BASED ON PREVIOUS AUDIT

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AUDIT PREPARATION (CONTINUED)

DETERMINE SAMPLE SIZE AFTER COMPLETING RISK ASSESSMENT FORM

(PAGE 20 PUPIL AUDITING MANUAL – DIRECTIONS)

(PAGE 8 PUPIL AUDITING MANUAL – FORM)

ROUND NUMBER TO THE NEXT WHOLE NUMBER E.G., IF BUILDING HAS 135 PUPILS IN POP I AND YOU NEED TO AUDIT 2% THE

NUMBER OF PUPILS NEED TO AUDIT IS 2.7, ROUND UP TO 3. ALWAYS ROUND UP.

Low Risk Moderate Risk High Risk

Population I 2% 10% 15%

Population II 10% 15% 20%

Population III 10% 15% 20%

AUDITAUDIT INFORMATION

DESK AUDIT (PAGE 9 PUPIL AUDITING MANUAL)

FIELD AUDIT (PAGE 15 PUPIL AUDITING MANUAL)

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AUDIT (CONTINUED)

CONDENSED BUILDING FIELD AUDIT PROGRAM (PAGE 37-43 PUPIL

AUDITING MANUAL)COMPLETE AT SAME TIME

AS AUDITGUIDES THROUGH EACH

POP AND WHAT YOU ARE REQUIRED TO AUDIT

AUDIT (CONTINUED) ALPHA LIST (MEMBERSHIP LIST)

COMPARE SIS ALPHA TO MSDS

COMPARE FTE TOTALS TO DS-4061

IDENTIFY POPULATIONS OF STUDENTS

A STUDENT CAN ONLY BE INCLUDED IN ONE POPULATION – FOR AUDIT PURPOSES POP I – CONVENTIONAL PUPILS

POP II - ABSENT PUPILS (NOTED ON SEPARATE LIST/ALPHA)

POP III – NON-CONVENTIONAL PUPILS - CTE, STW, DUAL ENROLLMENT, ETC.

A STUDENT CAN BE IN MORE THAN ON POP III CATEGORY, BUT AUDIT STUDENT IN ONLY ONE POP III CATEGORY

PULL YOUR “SAMPLE”

MINIMUM OF ONE STUDENT FROM EACH POP III CATEGORY THAT BUILDING HAS PARTICIPATION

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NEW PUPIL AUDITING

AUDIT (CONTINUED)

ALPHA LIST ADDITIONAL ITEMS

IDENTIFY FTE LESS THAN 1.00

IDENTIFY SPECIAL EDUCATION

IDENTIFY RESIDENCY

IDENTIFY EACH POP III FOR

SAMPLE

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AUDIT (CONTINUED)

REVIEW SAMPLES IN: POP I

POP II

POP III

VERIFY ATTENDANCE FOR ALL “SAMPLE” PUPILS

COMPARE WORKSHEET A OR B TO ALPHA/MEMBERSHIP FROM MSDS

COMPARE WORKSHEET A OR B TO DS-4061

CHECK PROGRAM CODES

REVIEW SUPPORTING DOCUMENTATION

AUDIT (CONTINUED)

ADDITIONAL K-12 INFORMATION

VERIFY ALTERNATIVE EDUCATION/ADULT EDUCATION

RESIDENCY

VERIFY RESIDENCY FIGURES ON DS-4061

SCHOOLS OF CHOICE

TEACHER INTERVIEWS

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AUDIT (CONTINUED)

CALENDARREVIEW DAYS (170 MINIMUM OR NOT LESS THAN 2009-

2010 WHICHEVER IS GREATER)

NOTE: IN 2014-2015: 175 DAYS AND NO P.D.

REVIEW DAILY CLOCK HOURS (1,098)

REVIEW PROFESSIONAL DEVELOPMENT (38 HR. MAX.)

NOTE:DS4168 - JULY 15 (ELECTRONIC IN THE EEM)

75% ATTENDANCE REPORT

AUDIT (CONTINUED) DETERMINE ERROR RATE FOR EACH POPULATION

PUPIL AUDITING MANUAL PAGE 20-21 #4)

COMPLETE SAMPLE SUMMARY & ANALYSIS (PUPIL AUDITING MANUAL PAGE 44-45)

WHEN ERROR RATE IS 5% OR GREATER IN ANY OF THE POP GROUPS, YOU MUST EXPAND AUDIT (SAMPLE NEXT SLIDE)

FIRST EXPANSION – 25%

SECOND EXPANSION – 40%

THIRD EXPANSION – 55%

FOURTH EXPANSION – 75%

FINAL EXPANSION – 100%

IN ALL CASES WHEN AN AUDITOR HAS DETERMINED THAT THE BUILDING/PROGRAM

ERROR RATE IS EQUAL TO OR EXCEEDS 10%, THE AUDITOR IS REQUIRED TO REPORT THE

PLANNED SAMPLE EXPANSION TO THE OFFICE OF AUDITS OF THE MICHIGAN

DEPARTMENT OF EDUCATION. (PUPIL AUDITING MANUAL PAGE 21)

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AUDIT (CONTINUED)

FIELD AUDIT WRAP UP

CONDUCT AN EXIT INTERVIEW WITH APPROPRIATE

BUILDING STAFF (SUPERINTENDENT, PRINCIPAL, SECRETARY/RESPONSIBLE STAFF)

AREAS OF THE AUDIT REQUIRING IMPROVEMENT

SPECIFIC FINDINGS AND ASSOCIATED FTE ADJUSTMENT REQUIRED

(PAGE 50-61 PUPIL AUDITING MANUAL)

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NARRATIVE

REQUIREMENT - DS-4061 SAVED AS DS-4120 (PAGE 4 PUPIL AUDITING MANUAL)

DUE 24TH WEDNESDAY FOLLOWING THE COUNT DAY

NARRATIVE DUE DATE

NOVEMBER 15, 2013 (FOR FALL AND SPRING)

AUDIT FINDINGS (PAGE 50 - 59 PUPIL AUDITING MANUAL)

SPECIFIC – FTE ADJUSTMENT

GENERAL – NO FTE ADJUSTMENT

NARRATIVE CONTINUED

AUDIT REPORTS, REPAYMENTS AND APPEALS (PAGE 47 PUPIL AUDITING MANUAL)

IF ERROR RATE IS OVER 10% MUST NOTIFY MDE

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QUALITY CONTROL REVIEW (QCR)

GLORIA SUGGITT – ROTATION

SENDS YOU A CHECKLIST

HOW TO PREPARE

GATHER ALL AUDIT DOCUMENTS

REVIEW AUDIT

COMMENTS/QUESTIONS

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CONTACT INFORMATION

Mary Ellen WelcherDickinson‐Iron Intermediate School District

1074 Pyle DriveKingsford, MI  49802Phone:  906‐776‐8120

E‐mail:  mwelcher@diisd.org

Or

Barbette LaneWexford‐Missaukee Intermediate School District

9905 East 13th StreetCadillac, MI 49601Phone: 231.876.2264

e‐mail: blane@wmisd.org