Nuts

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Nuts Bolts Conference Student Count and
Transportation CDE Audits What You Need To Know

• General Information
• Documentation Requirements
• Common Audit Exceptions

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Documentation RequirementsAttendance

• Attendance records for count window.
• If a student is absent on the count day and/or
  the 5 days prior or after, the district will need
  to provide additional attendance records.
• If a students attendance is sporadic, the
  district could be asked to provide verification
  from the teacher or truant documents

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Documentation Requirements-Preschool

• Attendance documents for all students a district
  plans to include in their funded count.
• Date appropriate SERVICE DELIVERY PAGE from the
  IEP for Special Education Preschool Students.

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Documentation RequirementFirst Grade

• For budget years beginning with 2007/08, a
  district may count a pupil who is at least five
  years old on or before October 1 if the pupil
  attended at least one hundred twenty days of
  Kindergarten in a state other than Colorado. The
  district must maintain appropriate documentation
  the pupil attended one hundred twenty days of
  Kindergarten. The district could provide one of
  the following

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Documentation Requirement-First Grade Continued

• Enrollment information from the prior school that
  summarizes how many days the student attended
  school out of state.
• Actual attendance records that show the student
  was present in school for 120 days.
• Attendance summary document that shows the
  student attended school for 120 days.

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Documentation RequirementsSchedules

• Calendars and bell schedules that pertain to ALL
  secondary students.
• Student schedules equal to one half of the school
  year. If a district is on trimesters, schedules
  for trimester 1 and 2 quarters, schedules for
  quarter 1 and 2 hexters, schedules for hexter 1,
  2 and 3.
• Any applicable board resolutions to count
  passing periods as instructional.

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Calculate Student ScheduleBased on Hexters
THIS STUDENT WOULD BE PART TIME AS THEIR
SCHEDULED HOURS ARE LESS THAN 360.
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Documentation RequirementsFacility

• By October 5, the facilities report to the
  district and CDE any student publicly placed on
  the official count day.
• The district should count resident students as
  out-of-district placed pupils.
• If parental rights have been terminated or the
  address of the parents is unknown, then the
  district in which the facility is located would
  count the student.

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Documentation RequirementsAt Risk

• Applications must be signed AND dated by an adult
  member of the household.
• Applications must contain either the social
  security number of the adult who signed the
  application or the box must be checked indicating
  no social security number. If the student is a
  foster child or the family receives food stamps a
  social security number is not required.
• Applications must include the names of ALL
  household members including the name(s) of the
  child(ren) for whom the application is made.
• If the family qualifies for food stamps, part 2
  of the application must be completed.
• If the child is a foster child, then part 3 of
  the application must be completed. Foster
  children are children who are the legal
  responsibility of a welfare agency or court.
  Grandchildren would not qualify as foster
  children.

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Documentation RequirementsAt Risk

• School district personnel should not alter any
  information on the application. If there is a
  change to the familys gross income, the district
  should obtain a new application or attach a pay
  stub that contains the family gross income and is
  date appropriate to the applicable October count.
• Applications dated 31 days or more past the
  official count day should not be included in a
  districts October count transmission.
• Applications must include GROSS income for all
  household members who work.
• Applications may be carried forward for 30 school
  days if a current application has not been
  submitted by the family.
• Income Eligibility guidelines should NOT be
  distributed to the family

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Documentation RequirementsTransportation

• CDE 40 along with the worksheet that calculates
  reported items.
• Calendar indicating days students were
  transported excluding snow or mud days.
• Beginning and ending odometer readings for all
  transportation vehicles.
• General ledger balances that include account
  details for amounts reported in current operating
  expenditures.
• Mileage records that separate activity, route and
  other miles.

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Sample Worksheet
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Comparison Worksheet
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Contact Information

• Tracey Cantrell, Audit Supervisor
• Email address cantrell_t_at_cde.state.co.us
• Phone Number 303.866.6880
• Where to find training documents
• http//www.cde.state.co.us/cdefinance/auditunit.ht
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