by the auditor. (See Chapter 3, Field Audits.) A “program” for the purpose of defining the audit scope should be mutually determined by the ISD and the district. The audit risk, i.e., the risk that the building pupil membership counts may not be accurate, needs to be considered when determining audit frequency. The overall risk assessment for each building and population is based on the auditor’s judgment and must be documented. The risk assessment is used to determine the buildings to be audited and the sample size of pupils to be tested. In determining the overall risk of a building or program, the auditor should consider the following. The results of the prior field and desk audits. Buildings or programs with error rates over 5% should be considered higher risk. The effectiveness of district procedures and controls. The experience of district personnel assigned to process pupil count data. (See , Local District Planning Form.) The frequency of pupil absenteeism noted during the count period. The number of nonconventional pupils attending the building. The number of State School Aid Act §25e adjustments. MCL 388.1625e. Required Documentation The district must submit the reports listed below to the pupil membership auditor. District Level Requirements: District or Building/Program Calendar Attendance Policy Graduation Requirements List of Approved Courses Record Retention Policy Master Teacher Schedule Building/Program Level Requirements: Building/Program Schedules Building/Program Alpha List - The building/program alpha list must be printed from MSDS and signed by the building principal or authorized representative. The auditor may require the alpha list printed from the district’s student information system (SIS) for comparison purposes. Nonconventional Pupil Lists – There must be a separate list indicating which nonconventional categories apply to each pupil. Attendance Records - There must be a separate list indicating which pupils are absent in any class on the count day and their return date(s) within the 10/30-day period or 45-day period for suspended or expelled pupils.
by the auditor. (See Chapter 3, Field Audits.) A “program” for the purpose of defining the audit scope should be mutually determined by the ISD and the district. The audit risk, i.e., the risk that the building pupil membership counts may not be accurate, needs to be considered when determining audit frequency. The overall risk assessment for each building and population is based on the auditor’s judgment and must be documented. The risk assessment is used to determine the buildings to be audited and the sample size of pupils to be tested. In determining the overall risk of a building or program, the auditor should consider the following. The results of the prior field and desk audits. Buildings or programs with error rates over 5% should be considered higher risk. The effectiveness of district procedures and controls. The experience of district personnel assigned to process pupil count data. (See , Local District Planning Form.) The frequency of pupil absenteeism noted during the count period. The number of nonconventional pupils attending the building. The number of State School Aid Act §25e adjustments. MCL 388.1625e. Required Documentation The district must submit the reports listed below to the pupil membership auditor. District Level Requirements: District or Building/Program Calendar Attendance Policy Graduation Requirements List of Approved Courses Record Retention Policy Master Teacher Schedule Building/Program Level Requirements: Building/Program Schedules Building/Program Alpha List - The building/program alpha list must be printed from MSDS and signed by the building principal or authorized representative. The auditor may require the alpha list printed from the district’s student information system (SIS) for comparison purposes. Nonconventional Pupil Lists – There must be a separate list indicating which nonconventional categories apply to each pupil. Attendance Records - There must be a separate list indicating which pupils are absent in any class on the count day and their return date(s) within the 10/30-day period or 45-day period for suspended or expelled pupils.
2014-2015_Pupil_Auditing_Manual_469537_7_500589_7.docx