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Ministry of Education Enrolment/ESL Compliance
Audits
Information Session for School Board Finance
Staff and External Auditors Transfer Payments
Financial Reporting Branch Fall 2008
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Presentation Objectives

• Overview of
• Ministry Fall 2008 compliance audit process
• Significant Areas of Non-Compliance noted during
  Ministry Audits
• Recommendations to address Compliance Issues

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Audit ProcessFall 2008

• At least 10 boards selected
• Day School Enrolment
• English as a Second language (ESL) or
  Perfectionnement du français (PDF)
• Audit Period 2007-08 school year
• Audits conducted using standard provincial audit
  instruments

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Audit ProcessFall 2008

• Field visits to secondary schools
• 2 to 4 schools depending on board size
• Desk audits for elementary schools
• 2 to 4 schools depending on board size
• lower risk
• expanded to field visit if required
• Board wide self audits if material systemic
  errors uncovered in schools

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Audit ProcessFall 2008

• Ministry findings recommendations confirmed in
  school and board reports
• Adjustments made to financial related data in
  board Financial Statements
• Provincial Report posted to Transfer Payments and
  Financial Reporting Branch web site
  http//tpfr.edu.gov.on.ca/

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Compliance IssuesDay School Enrolment

• Failure to retain required enrolment records for
  audit purposes
• School Summary OnSIS values do not equal those
  recorded in the enrolment register monthly
  summaries for count dates
• Attendance counsellor reports medical
  documentation unavailable for pupil prolonged
  absences
• Failure to remove pupils from the register on
  their effective date of transfer or retirement

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Compliance IssuesDay School Enrolment

• E-learning course enrolment incorrectly recorded
• Pupil Educational Exchange programs not in
  accordance with ministry requirements
• Fee paying pupils incorrectly reported as pupils
  of the board

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Compliance IssuesEnglish as a Second Language

• Pupils claimed that were not enrolled on October
  31st
• Immigration documentation unavailable that
  confirm pupil date of entry into Canada
• Schools unable to provide listing of pupils
  claimed for funding
• Pupils recorded in wrong qualifying year
• Pupils born in Canada claimed for funding
• Misconception that pupils need to receive ESL
  programs to qualify for funding

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Appropriate Corrective Action

• Ensure school staff are aware of rules
• Register Instructions http//www.edu.gov.on.ca/eng
  /document/forms/enrol/212372e.pdf).
• Review documentation requirements for pupils with
  prolonged absences with school staff
• Review OnSIS ESL instructions with school staff.
• OnSIS Verification Reports Guidelines and
  Instructions July 2008).
• Appropriate ongoing training for school staff
• annual workshops
• Ministry Enrolment/ESL Presentation available
  upon request.
• Federal immigration forms required to support ESL
  claim.
• School audits conducted by board staff
• Ministry audit instruments are available for this
  purpose).

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Ministry of EducationEnrolment/ESL Compliance
Audits

• Board Finance Officer
• Firstname.lastname_at_ontario.ca
• SANJAY CHITAPAIN JANE COLLINS
• DAVID CORKETT CHERYL DALRYMPLE
• GREG FIORIDO VINOD GUREWAN
• TIM KIELMAN BRENDA SHAW
• LISA TARINI2 DAVID WRIGHT2
• Dave Christie
• Project Manager, Enrolment
• [phone]
• dave.christie_at_ontario.ca
• QUESTIONS?