those charged with governance. Our agreed-upon procedures disclosed the following matters that warrant the attention of officials: [insert name of LEA] Describe matters that were identified.] This report is intended solely for the information and use of the USBE and the [insert name of charged and management of [insert and is not intended to be and should not be used with governance] name of LEA], by anyone other than these specified parties. [Firm’s Signature] [Firm’s City, State] [Report Date] 1 See AICPA, AT Section 201, (paragraph .31), AT Section 601, Agreed-Upon Procedures for Engagements (paragraph .24), and GAO (chapter 5) for reporting Compliance Attestation Government Auditing Standards requirements. 2 If exceptions are noted, describe the exceptions here or refer to where the findings are reported. The LEA’s response can be included here. See Chapter 2, Section B, Procedure 9 of this Guide. D. EXAMPLE SCHEDULES TO BE INCLUDED WITH REPORTS AGGREGATE MEMBERSHIP Agreed-Upon Procedures Schedule FISCAL YEAR END: June 30, 2016 AGENCY: Enter the name of the local education agency ENROLLMENT: Enter the agency's enrollment on October 1, 2015 FIRM: Enter the name of the firm which conducted the agreed-upon procedures CPA: Enter the name and phone number of the accountant principally responsible for the engagement DATE: Enter the date this schedule was completed ARE ENTRY & IS REPORTED AGGREGATE REPORTED AGGREGATE EXIT DATES MEMBERSHIP IN COMPLIANCE WITH RECALCULATED AGGREGATE SELECTED MEMBER MEMBERSHIP CORRECT? THESE RULES? MEMBERSHIP 3 3(a) 3(b) 3(c) Special Education Part Year Special Education School Number Statewide Entry Exit School Continuing assigned School Student Student Date Date Membership Part Day Enrollment by USBE Name ID (SSID) ID Regular Resource Correct Correct Measurement Calculation Proration Rule Regular Resource Enter one row for each student selected. Record membership in whole For each rule, record one of the values noted Record recalculated membership Please identify online / virtual schools. days as found in local records. in the key at the bottom of this schedule only if there is an "N" indicating an regarding local data documentation or incorrect entry or exit date or practice. noncompliance with at least one of the rules.
those charged with governance. Our agreed-upon procedures disclosed the following matters that warrant the attention of [insert name of LEA] officials: Describe matters that were identified.] This report is intended solely for the information and use of the USBE and the [insert name of charged with governance] and management of [insert name of LEA], and is not intended to be and should not be used by anyone other than these specified parties. [Firm’s Signature] [Firm’s City, State] [Report Date] 1 See AICPA, AT Section 201, Agreed-Upon Procedures for Engagements (paragraph .31), AT Section 601, Compliance Attestation (paragraph .24), and GAO Government Auditing Standards (chapter 5) for reporting requirements. 2 If exceptions are noted, describe the exceptions here or refer to where the findings are reported. The LEA’s response can be included here. See Chapter 2, Section B, Procedure 9 of this Guide. D. EXAMPLE SCHEDULES TO BE INCLUDED WITH REPORTS AGGREGATE MEMBERSHIP Agreed-Upon Procedures Schedule FISCAL YEAR END: June 30, 2016 AGENCY: Enter the name of the local education agency ENROLLMENT: Enter the agency's enrollment on October 1, 2015 FIRM: Enter the name of the firm which conducted the agreed-upon procedures CPA: Enter the name and phone number of the accountant principally responsible for the engagement DATE: Enter the date this schedule was completed SELECTED MEMBER REPORTED AGGREGATE MEMBERSHIP ARE ENTRY & EXIT DATES CORRECT? IS REPORTED AGGREGATE MEMBERSHIP IN COMPLIANCE WITH THESE RULES? RECALCULATED AGGREGATE MEMBERSHIP School Number assigned by USBE School Name Statewide Student ID (SSID) Student ID Regular 3 3(a) 3(b) 3(c) Regular Special Education Part Year Continuing Enrollment Measurement School Membership Calculation Part Day Proration Rule Special Education Resource Entry Date Correct Exit Date Correct Resource Enter one row for each student selected. Please identify online / virtual schools. Record membership in whole days as found in local records. For each rule, record one of the values noted in the key at the bottom of this schedule regarding local data documentation or practice. Record recalculated membership only if there is an "N" indicating an incorrect entry or exit date or noncompliance with at least one of the rules.
2016-Guide-for-AUP-for-LEAs-final-version.docx