(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.
115.7915(4m) or (4p), 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 49.06(5)
(b). 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 49.06(5)
(b). A school shall file its second Friday in
January enrollment audit with the department by the first weekday in
May.
(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 official attendance records shall identify pupils participating in
the special needs scholarship program. If the official attendance records are
from the school's student information system, the school may provide a separate
report from the student information system that identifies which students are
special needs scholarship 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 and transfer requests.
(b) If a school counts any 4-year-old
kindergarten pupil as a 0.6 full-time equivalent, as provided under s.
PI 49.06(3) (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) If the school uses
a student information system, complete testing of the 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 submit the plan to 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 49.06(5)
(b) for each grade category.
(g) Verify the enrollment for all special
needs scholarship program pupils reported on the pupil count report under s.
PI 49.06(5)
(b) using the school's official attendance
records.
(i) Verify that the
special needs scholarship program pupils meet the requirements of s.
PI 49.06(6).
(j) Verify that the school did not receive a
payment under s.
115.7915(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 a program under s.
118.60 or
119.23,
Stats.
(k) Select a
sample of at least 60 pupils not participating in the special needs scholarship
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 special
needs scholarship program, the auditor shall examine records for all pupils who
did not participate in the special needs scholarship program.
(l) Reconcile the enrollment the school
reported to the department under s.
115.30(3),
Stats., with the official attendance records of the school.
(m) Verify that any application that has not
been counted on a previous count date under s.
PI 49.06(5)
(b) meets the requirements of s.
PI 49.05 and s.
115.7915(2),
Stats. If the auditor identifies that an application is missing the information
required under s.
PI 49.05(4) (a)
2., the school may correct the application if
the applicant provides the missing documentation. The missing documentation
shall be provided by the due date of the enrollment audit specified under sub.
(1) in which the application is required to be reviewed under this subsection.
If the missing documentation is not provided by the required date, the
application shall be determined ineligible.
(n) If a pupil participated in the special
needs scholarship program in the previous year, the auditor shall verify that
the residency documentation obtained pursuant to s.
PI 49.06(5)
(c) meets the requirements of that
paragraph.
(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) Verify that the school
complied with the requirements under s.
PI 49.03(4).
(q) Perform other auditing procedures as
agreed upon by the auditor and the department.
(r) Verify that any reevaluations required
under s.
115.7915(2) (h), Stats., have been completed and that the
school properly identified partial scholarship pupils on the pupil count report
under s.
PI 49.06(5) (b)
3.
(s) Verify that the school has a written
agreement with each parent specifying the services that will be provided to
each special needs scholarship program pupil. The auditor shall ensure the
school and the parent entered into the agreement by the count date.
(t) Verify that any transfer request that has
not been counted on a previous count date under s.
PI 49.06(5)
(b), meets the requirements of s.
PI 49.05. If the auditor identifies that a transfer
request is missing the information required under s.
PI 49.05(5) (b)
2. or 3., the school may correct the transfer
request if the applicant provides the missing documentation. The missing
documentation shall be provided by the due date of the enrollment audit
specified under sub. (1) in which the transfer request is required to be
reviewed under this subsection. If the missing documentation is not provided by
the required date, the transfer request shall be determined
ineligible.
(u) 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 49.16(5). The review shall be part of the third Friday in September enrollment
audit.
(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. The certifications shall include any adjustments
identified in the financial audits submitted under ss.
PI 49.08 and 49.09 to the costs for a pupil or government assistance revenue received for
educational programming for a pupil in the reports submitted under s.
PI 49.13(7). If, based on the financial
audit, the payment amount calculated under s.
115.7915(4m) (cm), Stats., for a pupil in a report
submitted under s.
PI 49.13(7) is less than the payment
amount calculated under s.
115.7915(4m) (a) 2 b., Stats., the payment for the pupil shall
be calculated as specified under s.
115.7915(4m) (a) 2 b., Stats. If a school fails to file an
enrollment audit with the department, the department may determine that all
special needs scholarship program pupils are ineligible.
(b) A school shall refund to the department
the amount certified as due to the department as specified under s.
PI 49.13(6).
(c) The department shall pay any additional
amount due to a school for eligible 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/special-needs-scholarship.