Section 35.07. Enrollment audits.

 

(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., 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 submit an enrollment audit to the department for the following:

(a) The third Friday in September enrollment reported under s. PI 35.06 (8) . A school shall submit its third Friday in September enrollment audit by December 15.

(b) The second Friday in January enrollment reported under s. PI 35.06 (8) . A school shall submit its second Friday in January enrollment audit by May 1 if the school also participates in a program under s. 118.60 , Stats. The school shall submit its second Friday in January enrollment audit by June 30 if the school is not also participating in a program under s. 118.60 , Stats.

(c) Notwithstanding par. (b) , the second Friday in January enrollment audit shall be submitted to the department by the following September 1 for the school year ending June 30, 2016.

(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 choice program.

(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 submit the plan to the department for approval. The auditor shall not use the test plan until it is approved by the department.

(e) Verify that the total number of pupils participating in the choice program on the official attendance records match the total number of pupils participating in the choice program based on the original classroom records for each grade.

(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 original classroom records for each grade.

(g) Verify the enrollment for all choice program pupil reported on the pupil count report under s. PI 35.06 (8) (a) using the school's official attendance records.

(h) Verify all of the following:

1. That all choice program pupils the school included on its official attendance records are also included on the original classroom records.

2. That all choice program pupils the school included on the school's original classroom records are also included on the 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 official attendance records 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 pupil count report under s. PI 35.06 (8) . 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 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.

(4)   Certifications.

(a) Upon review of the enrollment audits, the department shall certify an amount due from a school for payments made to the school for ineligible pupils or an amount due to the school for additional eligible pupils. If a school fails to provide an enrollment audit, 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 follows:

1. If the school is currently eligible to receive choice program payments, the department shall reduce the payments made under s. 119.23 (4) and (4m) , Stats., by the amount owed.

2. If the school is not currently eligible to receive choice program payments, the school shall refund the department within 30 days of the date of the certification letter.

(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.

CR 16-004 : cr. Register July 2016 No. 727 , eff. 8-1-16; correction in (3) (b) under 13.92 (4) (b) 7., Stats., Register December 2016 No. 732 .

Note

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 . Microsoft Windows NT 6.1.7601 Service Pack 1