attention of 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 those and management of [insert and is not intended to be, and should charged with governance] name of LEA], 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, (paragraph .31), AT Section Agreed-Upon Procedures for Engagements 601, (paragraph .24), and GAO (chapter 5) for Compliance Attestation Government Auditing Standards 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 PERIOD: July 1, 2016 to June 30, 2017 AGENCY: Enter the name of the local education agency ENROLLMENT: Enter the agency's enrollment on October 1, 2016 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: the date this schedule was completed ARE ENTRY & IS REPORTED AGGREGATE REPORTED AGGREGATE EXIT DATES MEMBERSHIP IN COMPLIANCE WITH RECALCULATED AGGREGATE SELECTED MEMBER MEMBERSHIP ELIGIBILITY CORRECT? THESE RULES? MEMBERSHIP 3 3 3(c) 3(c) 3(c) 3-Digit Special Education Part Year Special Education School Number Statewide Local Entry Exit School Part Day Continuing assigned Student ID Student Residency Date Date Membership Proration Enrollment by USBE School Name (SSID) ID Regular Resource and Age Correct Correct Measurement Calculation Rule Regular Resource Enter one row for each student selected. Record membership in whole For each rule, record one of the Record recalculated membership Please identify online / virtual schools. days as found in local records. following values regarding local data only if there is an "N" indicating documentation or practice: an incorrect entry or exit date or Y = Yes noncompliance with at least one N = No of the rules. X = Not applicable to this student
attention of 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 those 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 PERIOD: July 1, 2016 to June 30, 2017 AGENCY: Enter the name of the local education agency ENROLLMENT: Enter the agency's enrollment on October 1, 2016 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: the date this schedule was completed SELECTED MEMBER REPORTED AGGREGATE MEMBERSHIP ELIGIBILITY ARE ENTRY & EXIT DATES CORRECT? IS REPORTED AGGREGATE MEMBERSHIP IN COMPLIANCE WITH THESE RULES? RECALCULATED AGGREGATE MEMBERSHIP 3-Digit School Number assigned by USBE School Name Statewide Student ID (SSID) Local Student ID Regular 3 3 3(c) 3(c) 3(c) Regular Special Education Part Year Continuing Enrollment Measurement School Membership Calculation Part Day Proration Rule Special Education Resource Residency and Age 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 following values regarding local data documentation or practice: Y = Yes N = No X = Not applicable to this student 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.
2017-Guide-for-AUP-for-LEAsCBOs.docx