(1) 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:
(a) The 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.
(b) The second 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.
118.60,
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,
Stats.
(2) SCHOOL
RECORDS. A school shall provide its auditor with the official attendance
records and the original classroom records for the auditor's use in conducting
the enrollment audit. The student information system shall identify pupils
participating in the choice program. The school shall provide the auditor with
official attendance records or another report from the student information
system that identify which students are choice program pupils.
(3) 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
applications.
(b) 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
assessment.
(d) Complete testing of
the pupil enrollment software using one of the following:
1. The department's pupil enrollment software
test plan.
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.
(f) 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) for each grade category.
(g) Verify the 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
records.
(i) Verify that the choice
program pupils meet the requirements of s.
PI 35.06(9).
(j) 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
district.
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 program.
(m) Reconcile the enrollment the school
reported to the department under s.
115.30(3),
Stats., with the official attendance records of the school.
(n) 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.
(p) If the school operated a
summer school program, review all school documentation to support the summer
school report the school filed with the department under s.
PI 35.08(5). The review shall be part of
the third Friday in September enrollment audit.
(q) Perform other auditing procedures as
agreed upon by the auditor and the department.
(r) Verify that the choice program waiting
list pupils reported on the pupil count report required under s.
PI 35.06(8) (a)
4. match the pupils on the school's choice
program waiting list.
(4) CERTIFICATIONS.
(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.
(b) 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.
The enrollment audit form and department's pupil enrollment
software test plan may be obtained at no charge from the Wisconsin department
of public instruction's webpage at
http://dpi.wi.gov/sms/choice-programs.
