AMAESD PUPIL ACCOUNTING WORKSHOP

1
AMA-ESD PUPIL ACCOUNTING WORKSHOP

• September 2007

2
WELCOME
3
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

4
E.S.D. Contacts

• Sue Stender, General Contact
• (stenders_at_amaesd.k12.mi.us 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

5
AMA-ESD Website

• www.amaesd.k12.mi.us
• Pupil Accounting
• Contact Information
• Communications
• Count History
• Forms
• Resource Links
• Reference Materials

6
Other Contacts and Resources

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

7
What Is It?
1 . . . 2 . . . 3 . .
Accounting For Pupils!
8
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.

9
How Much Does Each District Receive?

• 2007-08 ????? Per Student
• 7,085 Per Student in 2006-2007

10
(No Transcript)
11
When is it?

• Fourth Wednesday After Labor Day September 26,
  2007

• Second Wednesday In February
• February 13, 2008

12
Due To The ESD

• Fall Count - Due October 30, 2007
• Supplemental Count Due March 18, 2008

13
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

14
And Work With

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

15
Network With

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

16
Count Day Preparation

• Publicize The Date Of Count
• Request Student Activities Be Kept At A Minimal
• Review Attendance Taking Procedures

17
Important Reminder

• Classroom Attendance List
• One Week Before Count
• Count Week
• Four Weeks After Count
• Signed In Ink By Teacher

18
Attendance Records

• Source Documents That Support FTEs 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

19
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

20
What Are The Basic Requirements?

• 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

21
What Are The Basic Requirements?

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

22
What Are The Basic Requirements?

• 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

23
What Are The Basic Requirements?

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

24
What Are The Basic Requirements

• Professional Development
• What Counts?

25
Now It Gets Tougher!
Additional Requirements And Rules For

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

• Homebound/Hospitalized Pupils
• Reduced-Schedule Pupils
• Dual-Enrolled Students
• Internet and Virtual Class Students
• Special Education Programs
• Alternative Education Students
• Homeless

26
Now It Gets Tougher!

• Students Even Have Different Names!!

• Pupils
• Participants

27
All These Have Their Own Set Of Rules Leading You
To
28
Major Changes Pupil Accounting Manual

• Required Documentation
• a.) Graduation Requirements
• b.) Building/Program Alpha List
• c.) Attendance Records
• d.) Enrollment Records
• e.) QA 4
• Hours of Pupil Instruction
• a.) 38 hours of PD Time
• b.) 30 minutes/day Recess Time
• c.) Clarification of Full Time Student

29

• 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.) QA 3
• Non-Pupil Part-Time Home Schooled
• a.) On-site vs. Off-site
• b.) QA 6

30

• 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

31

• Work-Based Learning Experiences
• a.) Totally Revised
• Experiential Learning Courses
• a.) New Section

32
DS-4061
IEP
Part-Time Student
DS-4168A
MDE
33
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

34
Send to ESD

• Forms listed on Desk Audit Checklist
• Alpha List
• Worksheet A B
• Local District Planning Form
• Etc.

35
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

36
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

37
75 Absences by Day

• Last School Year

38
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

39
Other

• Schedules Of Students ON Count Day
• Building FTE On Alpha MATCH SRSD Totals
• Run Duplicate Names In SRSD

40
Population I

• Students That Are Present On Count Day and Not
  Population III

41
Population II

• Students Absent On Count Day And Not A Population
  III Student

42
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

43
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.

44
Homebased
45
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

46
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

47
Part-Time Pupils

• Number Of Instructional Hours
• Calculate FTE (Divide Instructional By 1098
  hours)
• Does Not Include Sped Students Who Are IEPd For
  Less Than A Full Day

48
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

49
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

50
School Of Choice

• AMAESD (Other)
• 105
• 105C Atlanta, Hillman, Alcona

51
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

52
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

53
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
54
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

55
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

56
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

57
Virtual High School

• Taken At A Pupils Self Scheduled Time And Place
  With No Regular Attendance
• Be Enrolled At Least 1 HS Course
• Limit 2 Courses / Semester

58
Work-Based Learning Non CTE

• Paid or Un-Paid
• Pupils with Disabilities
• Please read Section 5P-Work-Based Learning
  Experiences for current important updates.

59
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.

60
Homeless

• Meets Requirements Of Lacking Fixed, Regular And
  Adequate Nighttime Residence.

61
SRSD

• Training On www.michigan.gov/mde
• Match Totals With Alpha ListsTHEY MUST MATCH
• Run Duplicate Names From SRSD To Verify You Have
  None
• UICs

62
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.

63
Who Audits?

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

64
Why Is It Audited?

• It Is Mandated By The State School Aid Act,
  School Code, And States Administrative Rules
• For Compliance And Accuracy

65
Questions?
66
THANK YOU FOR YOUR ATTENTION