AMAESD1 AMA-ESD PUPIL ACCOUNTING WORKSHOP September 2007

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AMA-ESD PUPIL ACCOUNTING WORKSHOP

September 2007

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WELCOME

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ESD Services Audit Each Year For Compliance Assist Locals With Proper Forms And

Proper Documentation Recommend New Practices And

Procedures Assist Locals In State Audits And Appeals Provide/Assist In In-Service Training

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E.S.D. Contacts Sue Stender, General Contact

([email protected]; 354-3101 ext 112) Tony Suszek, Main Auditor Audrey Mumaw, Field Auditor Pat Buck, Desk Auditor Brian Wilmot, Special Ed Chris Torsch – Section 53 Todd Kruger – SRSD Tom Lanway, Truancy/Home School Donna Meyer, Schools of Choice

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AMA-ESD Website: www.amaesd.k12.mi.us

Pupil Accounting Contact Information Communications Count History Forms Resource Links Reference Materials

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Other Contacts and Resources Other

www.mpaaa.org www.michigan.gov/mde www.amaesd.k12.mi.us

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1 . . . 2 . . . 3 . .

What Is It?

Accounting For Pupils!

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What Is It?

Each School District Receives State Aid Payments.

These Payments Are Based On The Students Who Are Eligible And Legally Enrolled On The Count Dates As Established By The State Aid Act.

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How Much Does Each District Receive?

2007-08 = ????? Per Student

$7,085 Per Student in 2006-2007

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When is it?

Fourth Wednesday After Labor Day September 26, 2007

Second Wednesday In February

February 13, 2008

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Due To The ESD

Fall Count - Due October 30, 2007

Supplemental Count – Due March 18, 2008

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Is It Easy? It Sounds Easy! You Must Understand And Be Able To

Interpret: State Aid Act School Code Administrative Rules Michigan Pupil Accounting Manual Michigan Pupil Auditing Manual Michigan Adult Education Manual

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And Work With:

Department Of Education I.S.D.s Local Districts Charter Schools

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Network With Your District Official Familiarize Yourself With ESD Directory Other Pupil Accounting Staff Auditor Attend Trainings MPAAA Directory

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Count Day Preparation Publicize The Date Of Count Request Student Activities Be Kept At A

Minimal Review Attendance Taking Procedures

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Important Reminder: Classroom Attendance List

One Week Before Count Count Week Four Weeks After Count Signed In Ink By Teacher

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Attendance Records Source Documents That Support FTE’s

Claim Property Of The School Building And

Should Not Be Removed Must Be Legible, Accurate And Consistent

Within The Building Kept For 3 Year In Addition To Current

Year

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What Are The Basic Requirements?

Age Must Be 5 On Or Before December 1 Must Be Less Than 20 As Of

September 1 If Special Education, Less Than 26 As

Of September 1

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1098 Instructional Hours Must Be Teacher/Student Instruction Time Reasonable Passing Time Counts Recess Counts If Supervised By Certified

Teacher, But Not Connected To Lunch Travel Time Can Count Between Sites In Some

Instances

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HOURS 75% Of Students Present 30 Forgiven Hours 38 Hours Professional Development

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Enrolled / 10 Day / 30 Day / 45 Day Rule

Must Be Enrolled On Or Before The Count Day.

Must Be In Attendance On The Count Day Or Show Up Within 10 School Days If Unexcused Absences.

Or Show Up Within 30 Days From Count Day If Excused.

Suspended/Expelled Within 45 Days

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Must Meet Residency Requirement ISD – Schools Of Choice Section 105 – Schools Of Choice Section 105c – Schools Of Choice

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What Are The Basic Requirements Professional Development

What Counts?

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Now It Gets Tougher!

Homebound/Hospitalized Pupils Reduced-Schedule Pupils Dual-Enrolled Students Internet and Virtual Class

Students Special Education Programs Alternative Education Students Homeless

Part-Time Pupils Cooperative Education Programs Split-Schedule Pupils Home Schooled/Part-time Work-Based Education Programs Adult Education Participants

Additional Requirements And Rules For:

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Now It Gets Tougher!

Students Even Have Different Names!!

Pupils Participants

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All These Have Their Own Set Of Rules Leading You To:

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Major Changes Pupil Accounting Manual Required Documentation

a.) Graduation Requirements b.) Building/Program Alpha List c.) Attendance Records d.) Enrollment Records e.) Q&A #4

Hours of Pupil Instruction a.) 38 hours of PD Time b.) 30 minutes/day Recess Time c.) Clarification of Full Time Student

Pupil Membership Count Requirements a.) Count Days b.) Verification of Identity and Age

Pupil Residency a.) Sections 105/105c b.) Cooperative Agreements c.) Expelled from another District d.) Q&A #3

Non-Pupil Part-Time & Home Schooled a.) On-site vs. Off-site b.) Q&A #6 AMAESD 29

Dual Enrollment a.) Support b.) Legislative Eligibility Requirements c.) Requirements

Section 105 and 105c a.) Pre-enrollment Requirements b.) Other Specific Regulations c.) Eligibility of Nonresident Pupils

Suspension and Expulsion a.) Reviewed

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Work-Based Learning Experiences a.) Totally Revised

Experiential Learning Courses a.) New Section

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What is Expected from YOU Alpha Lists Absence List And

Excuses Attendance

Documentation, Signed By Teacher In Ink

Student Schedules Sped Worksheets A & B Lists For All Population

III Students

Documentation Supporting All Pop III Lists – Dated And Signed Where Necessary

District / Building Calendar

Attendance Policy Graduation Requirements List Of Approved Classes Master Schedule

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Send to ESD Forms listed on Desk Audit Checklist:

Alpha List Worksheet A & B Local District Planning Form Etc.

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Alpha List Student name Grade Home Address Birthdate Sex Regular Ed FTE Special Education

FTE

Total FTE Indicate Population III

Students Indicate Special Ed Indicate Who Was

Absent any Portion of Count Day

Signed By Principal

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Absence List Student Name Hours Student Was Absent Excused Or Unexcused Absence The Date Of When Each Student Returned

Each Hour They Were Absent Total Number Of Students Absent

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75 % Absences by Day Last School Year

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Special Ed Worksheet A & B Teachers Code Students Name District of Residency FTE in Sped Regular Ed FTE In

Grade They Are In Total FTE

Total Number Of Students On Page

Total Of Sped FTE And Total Of Reg Ed FTE By Grade

Students Age Teachers Signature

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Other

Schedules Of Students ON Count Day Building FTE On Alpha MATCH SRSD

Totals Run Duplicate Names In SRSD

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Population I Students That Are Present On Count Day

and Not Population III

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Population II Students Absent On Count Day And Not A

Population III Student

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Population III Alternative Education Cooperative Education Home Based (Expulsion) Homebound/Hospitalized Nonpublic Part-Time Part Time Dual Enrollment Reduced-Schedule Schools Of Choice

Early Childhood Special Education

Special Ed. Transition Split Schedule Suspension Virtual High School Work Based

Unpaid Paid

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Alternative Education Verify If Populations Is Reported With Their Grade

Levels Rather Than Alternative Education Pupil Must Not Have High School Diploma Or Ged

Certificate Program Must Abide By Same Guidelines as Traditional

Setting Learning Labs *Sign-In and Sign-out sheets, as well as the Teachers attendance

records must documentation the actual hours the pupil attended *Pupil must not generate more FTE per course than would be

generated by a pupil in a traditional classroom setting.

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HomebasedMandatory Expulsion- Full FTE

Home Education Program – District Policy - FTE Based On Instructional Hours

In School Program Physically Separated From General Population And 1098 Hours Of Instruction

Two Non-Consecutive Hours / Week – Certified Teacher

Home-Based Program Two Non-Consecutive Hours / Week - Certified Teachers

Prorate FTE On Actual Hours Of Instruction

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Homebound / Hospitalized Written Certification From Physician, Hospital Or

Licensed Treatment Facility Attendance On Pupil Hours That Teacher Worked

Verify 2 – 45 Minute Sessions For Regular Ed Student Verify 2 – 1 Hour Nonconsecutive Periods For Special

Education Student Teacher Of Record Attendance Book Shows Student As

Hospitalized/Homebound Provided Instructional Content / Material And Posted

Grade

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Nonpublic-Shared Time No Kindergarten (1-12) Nonessential Courses Course Offered To Same Grade In Public School Receive Grade In Class FTE Prorated Instruction Provided By A Certified Teacher

Hired By District Or ISD Attendance Must Be Taken, But Not Reported In

SRSD

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Part-Time Pupils Number Of Instructional Hours Calculate FTE (Divide Instructional By

1098 hours) Does Not Include Sped Students Who Are

IEP’d For Less Than A Full Day

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Dual Enrollment Pupils Enrollment In Local School (1 Class)

And Post-Secondary Institution Not Completed High School

Requirements District Paid Required Tuition & Fees –

Need Documentation

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Reduced Schedule Request & Approval Signed And Dated

(Before Count Day) Pupil, Parent, Counselor And Or Principal

Best Education Interest Of Pupil Scheduled For 80% Of Required Hours For

Full FTE Complete Form For Dual Enrolled Students

Travel Time

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School Of Choice AMAESD (Other) 105 105C – Atlanta,

Hillman, Alcona

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Early Childhood Special Education Effective IEP On File Enrolled Assigned To Certified Special Education

Teacher Classroom Programs – 450 Hours - R340.1754 Non-Classroom Programs – 180 Hours –

R340.1755

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Special Education Transition Services

Enrolled And Assigned to Instructional Staff Person On Count Day

Sped Work-Site Based Learning Experiences

Work Activity Center Services Less Than 50 % Of The Time

Paid – Assigned On IEP Approved Sped Teacher

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Split Schedule Split FTE Between Buildings Total FTE In One Building Attendance In Building Where FTE Is Claimed

One Building In District

Another Building In Same District

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Suspended Students Short-Term Suspension (10 Days Or Less)

Pupils Must Appear On Suspended And Expelled List

Attendance Book Must Show The Pupil Absent From Class Due To Suspension

Pupil Must Be Supervised By A certified Staff Member With Attendance Where Pupil Was Served Or Pupil Returned To Class Within Count Period

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Suspended Students Long-Term Suspensions (Up To 180 Days) Pupils Must Appear On Suspended And Expelled List Attendance Book Must Show The Pupil Absent From

Class Due To Suspension Pupil Must Be supervised By A certified Staff Member

With Attendance Where Pupil Was Served Or Pupil Returned To Class Within Count Period

Membership Is Pro-rated Based Upon The Instructional Hours Provided

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Virtual High School Meet K – 12 Pupil

Membership Eligibility Requirements

Course Approved By School Board

Course Generate Credit Toward HS – One Course = One Class

Class Appears On Student Schedule Along With Teachers Name

District Pay Tuition Charges

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Virtual High School Taken At A Pupil’s Self Scheduled Time

And Place With No Regular Attendance Be Enrolled At Least 1 HS Course Limit 2 Courses / Semester

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Work-Based Learning – Non CTE

Paid or Un-Paid Pupils with Disabilities

Please read Section 5P-Work-Based Learning Experiences for current important updates.

Work-Based Learning – CTE

Paid or Capstone Unpaid In-District Unpaid Unpaid Training Less-Than-Class-Size

(LTCS)

Please read Section 5P-Work-Based Learning Experiences for current important updates.

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Homeless Meets Requirements Of Lacking Fixed,

Regular And Adequate Nighttime Residence.

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SRSD Training On www.michigan.gov/mde Match Totals With Alpha Lists…THEY

MUST MATCH Run Duplicate Names From SRSD To

Verify You Have None UIC’s

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Have A Successful Accounting Process Coordinate All Buildings, Sped

Department and Data Processing Department Before Printing Final Reports

Print ALL REPORTS AT THE SAME TIME.

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Who Audits?

I.S.D.s CPAs Michigan Department Of Education Michigan Office Of Auditor General Michigan Department Of Treasury Others

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Why Is It Audited?

It Is Mandated By The State School Aid Act, School Code, And State’s Administrative Rules

For Compliance And Accuracy

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THANK YOU FOR YOUR ATTENTION

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