Enrollment Reporting

Enrollment Reporting Dale Sando Assistant Audit Manager State Auditor’s Office School Programs Team (360) 725-5607 sandod@sao.wa.gov

Auditor’s Office 14 Local Audit Teams • Accountability • Federal/Single Audit • Financial School Programs Team • Apportionment • Program Audits Performance Audit Team Local IS • EDP Audits

Accountability Audit Cycles • >8,000 students Annual • >1,000 and <8,000 Every 2 years • > 100 and <1,000 Every 3 years • <100 or No High School Annual Survey Audits are always at least one year behind

In General • Retention period is 3 years or until audited • Roster of all students counted • Headcount or FTE Attendance Records

Basic Enrollment WAC 392-121 • Count Dates • September does count • FTE is critical – drives number of funded staff • List of students counted

Enrollment – General (cont.) • Enrollment and Withdrawal records • Student Schedules – to identify periods (must print before file is over written) • Any records related to specific programs

Enrollment – In General (cont.) • Any Excel or handwritten reconciliations (How did you get from Point A to Point B) • Don’t be afraid to write notes on reports – will help you remember what happened 1-4 years later • Reports do not have to be printed monthly but must be easily retrievable • Not sure about WSIPC ability to generate reports after the fact. Some Districts could some could not

Alternative Learning Experience WAC 392-121-182 • Experience is the key word • List of students counted and their FTE • Written plan required for each student –must identify planned hours per week • Monthly documented progress evaluation Satisfactory or Unsatisfactory progress • No evaluation = no funding following month • Must have had contact with student within 20 school days • Do NOT count out of district students until you obtain written release from resident district

Running Start WAC 392-169 • Name & FTE claimed for each student P223RS • FTE based on credits not hours of seat time • Do NOT include college FTE as both running start FTE and high school FTE • Can count 1.0 FTE Running Start and 1.0 FTE high school

Special Education WAC 392-172 • List of students counted • Must have current Individualized Education Plan (IEP) within 1 yr of date counted • Must have current Evaluation within 3 yrs date counted • List of students NOT counted but provided services

Vocational Education WAC 392-121-138 • List of students by class by period • May include work based learning WAC 392-121-124 WAC 180-50-315 • Course must be approved as Vocational • Instructor must have endorsement in course taught

Bilingual Enrollment WAC 392-160 • List of students counted • Preliminary eligibility test • Annual test results

Skills Center Students • Old rule – Maximum 1.0 FTE statewide Required splitting 0.4 Resident District 0.6 Skills Center 1.0 Maximum • New Rule – Maximum 0.6 Skills Center + 1.0 Resident 1.6 Maximum

Summer School WAC 392-121-123 • List of students counted • Must have evidence of FTE already counted in school year statewide (other districts, private school, home schooled) • Summer hours are limited to remaining allowable hours (basically 900 annual hours – 100 hours per month attended) • Based on Attendance • Read and follow P223-S Form very carefully!

Contracted Enrollment WAC 392-121-188 • Any purchased enrollment claimed by your district • District is responsible for contractor compliance • List of students and FTE counted • District should audit contractor to contract terms (Be sure they are reporting correctly to you!) • OSPI plans to amend WAC to allow dropout prevention programs to report based on enrolled credits (15 = 1 FTE) rather than hours (25 = 1 FTE)

FTE Calculations WAC 392-121-122 • High School < 25hrs per week is part time • Must use published bell schedule • Class time + Pass time • All periods are NOT 5 hours per week • State Board of Education hours per credit waiver does not waive hours per FTE requirement

Bell Schedule

FTE/Hours per Period Calculation

Attendance • Must document first 4 days of September by student WAC 392-121-106(4) You may need to use a manual system for September • Must have count date reports (look back 20 school days) WAC 392-121-108 • Must monitor teacher attendance activity

Change in WAC Interpretation? • What to do with Silent Sustained Reading (SSR) and other “non-instructional” time • Letter from OSPI says they will change interpretation but we have not been told how it will be changed. • Until we receive written instructions of what the change is and mechanics of calculation we will use old method

Reporting Levels • Verbal Exit Item • Written Exit Item • Management Letter • Finding

At Conclusion of Audit • Identified errors will be brought to your attention • Please review errors and provide any additional information • The sooner we can resolve differences the better

What Happens after the Audit? • Audit Memorandum to OSPI • Identifies specific detailed errors • Allows calculation of dollar impact • District may • Concur with audit results • Provide additional supporting documents • Appeal to Administrative Judge

Enrollment Reporting