REPORT COMPLETION AND SUBMISSION. A
school shall engage an auditor to compile the enrollment audit using agreed
upon procedures that identify ineligible pupils for whom the school has
received payment under s. 119.23(4) or (4m)
, Stats., pupils with incorrect
data in the department's database, and additional eligible pupils qualifying
the school for a payment. The report shall be prepared in accordance with
professional standards and identify the procedures agreed upon by the auditor
and the department that were used. A school shall file an enrollment audit with
the department for the following:
third Friday in September enrollment reported under s. PI 35.06(8)
. A school
shall file its third Friday in September enrollment audit with the department
by December 15.
Friday in January enrollment reported under s. PI 35.06(8)
. A school shall
file its second Friday in January enrollment audit with the department by the
first weekday in May if the school also participates in a program under s.
, Stats. The school shall file its second Friday in January enrollment
audit with the department by the last weekday in June if the school is not also
participating in a program under s. 118.60
REQUIRED PROCEDURES. An auditor shall complete the procedures specified in the
department's audit guide, including all of the following:
(a) Determine the school's process for
preparing attendance records and accepting and reviewing
If a school
counts any 4-year-old kindergarten pupil as a 0.6 full-time equivalent, as
provided under s. PI 35.06(6) (b) 3.
, verify that the 4-year-old kindergarten
program is providing at least 87.5 hours of 4-year-old kindergarten outreach
activities as documented by teacher logs.
(c) Complete a fraud risk
Complete testing of
the pupil enrollment software using one of the following:
1. The department's pupil enrollment software
2. A pupil enrollment
software test plan developed by the auditor. The auditor shall annually file
the plan with the department for approval. The auditor shall not use the test
plan until it is approved by the department.
Verify that the total number of pupils
attending the school on the official attendance records match the total number
of pupils based on the pupil count report under s. PI 35.06(8) (a)
enrollment for all choice program pupils reported on the pupil count report
under s. PI 35.06(8) (a)
using the school's official attendance
Verify that the choice
program pupils meet the requirements of s. PI 35.06(9)
Verify that the school did not receive a
payment under s. 119.23(4) or (4m)
, Stats., for any of the following:
1. Pupils for whom the school is receiving a
childcare payment for all day care.
2. Pupils who are enrolled in a public school
3. Pupils participating
in the program under s. 115.7915, Stats.
(k) Reconcile tuition revenues and pupils for
whom tuition is waived with the school's records from the student information
system that identify pupils who do not participate in the choice program. If
the school charges a choice program pupil tuition, ensure the school obtained
documentation indicating the pupil meets the requirements of s. 119.23(3m) (b), Stats.
(L) Select a sample of
at least 60 pupils not participating in the choice program from original
classroom records and verify the school included the selected pupils in the
official attendance records. The sample shall include pupils from each
classroom. If the pupils are in different classrooms during the day, the
auditor may select one period and select pupils from each classroom for that
period. If the auditor identifies an auditing exception, the auditor shall
increase the sample size in increments of 60 pupils until the auditor finds no
additional exceptions or until the auditor verifies that all pupils have been
properly included in reported enrollments. If the school has an enrollment of
fewer than 60 pupils who did not participate in the choice program, the auditor
shall examine records for all pupils who did not participate in the choice
(m) Reconcile the
enrollment the school reported to the department under s. 115.30(3), Stats.,
with the official attendance records of the school.
Verify that the applications for pupils
participating in the choice program and pupils on the choice program waiting
list meet the requirements of s. PI 35.05
(o) Verify that any pupils in 4-year-old
kindergarten, 5-year-old kindergarten, or first grade meet the age requirements
in s. 118.14(1), Stats.
school operated a summer school program, review all school documentation to
support the summer school report the school filed with the department under s.
. The review shall be part of the third Friday in September
(q) Perform other
auditing procedures as agreed upon by the auditor and the department.
Verify that the choice program waiting
list pupils reported on the pupil count report required under s. PI 35.06(8)
match the pupils on the school's choice program waiting list.
(a) Upon review of the enrollment audits, the
department shall certify an amount due from a school or an amount due to the
school. If a school fails to file an enrollment audit with the department, the
department may determine that all choice pupils are ineligible.
A school shall refund to the department
the amount certified as due to the department as specified under s. PI 35.19(5)
(c) The department shall pay
any additional amount due to a school for qualifying pupils within 60 days of
the date of the certification letter.