1 Review and impact Of new Required Dropout Audit A presentation by TASBO and LISD Finance Dept.

11

Review and impactOf new Required

Dropout Audit

A presentation by TASBO and LISD Finance Dept.

22

IntroductionIntroduction

Barbara Speer and Donna Barbara Speer and Donna Scarbrough from SBM Inc., Scarbrough from SBM Inc., TASBO, and Region OneTASBO, and Region One

33

Why is there a new Why is there a new Dropout requirementDropout requirement

HB 1144 approved by LegislatureHB 1144 approved by LegislatureReasons behind the billReasons behind the bill

– Concerns about accuracy and Concerns about accuracy and completeness of reportingcompleteness of reporting– Lost students – over 100,000 state wideLost students – over 100,000 state wide–In 2000, a Drop Report Study was made. In 2000, a Drop Report Study was made. Discussed Definition, calculation and data Discussed Definition, calculation and data quality quality For complete report - www.tea.state.tx.us/research/dropout/rider71studyFor complete report - www.tea.state.tx.us/research/dropout/rider71study

44

What are the Requirements What are the Requirements of HB 1144of HB 1144

HB 1144 requires an audit of dropout records from all HB 1144 requires an audit of dropout records from all school districts and charter schools serving grades 7-school districts and charter schools serving grades 7-1212

February 1, 2002 – TEA to make guidelines and February 1, 2002 – TEA to make guidelines and training materials available to CPAs –Not FINAL at this training materials available to CPAs –Not FINAL at this time.time.

Schools are to award a contract to certified public Schools are to award a contract to certified public accountants that completed trainingaccountants that completed training

First data to be audited – data for SY 2001-2002 First data to be audited – data for SY 2001-2002 April 2003 – Due date for filing first cycle of audit April 2003 – Due date for filing first cycle of audit

reportsreports

55

New requirements of the New requirements of the Accountability Rating SystemAccountability Rating System

Academic Excellence Indicator Academic Excellence Indicator System (AEIS)System (AEIS)– District Ratings – exemplary (1% or District Ratings – exemplary (1% or

less), recognized (3% or less), less), recognized (3% or less), academically acceptable (5.5% or less) academically acceptable (5.5% or less) or academically unacceptable (>5.5%)or academically unacceptable (>5.5%)

– Campus Ratings – exemplary, Campus Ratings – exemplary, recognized, acceptable or low recognized, acceptable or low performingperforming

66

What does TEA look at? What does TEA look at?

TEA compares the fall enrollment and leaver TEA compares the fall enrollment and leaver records with the enrollment and records with the enrollment and attendance records submitted the previous attendance records submitted the previous year. Students are matched by student ID, year. Students are matched by student ID, last name, first name and date of birth.last name, first name and date of birth.

Students for who enrollment or leaver Students for who enrollment or leaver records are expected and are receivedrecords are expected and are received

UnderreportedUnderreported students for whom students for whom records are expected but not receivedrecords are expected but not received

OverreportedOverreported students for whom records students for whom records are received but not expected.are received but not expected.

77

How to calculate the How to calculate the Annual Dropout Rate?Annual Dropout Rate?

Number of students who dropped out during the school yearNumber of students who dropped out during the school year

divided bydivided by

Number of students in attendance at any time during the Number of students in attendance at any time during the school yearschool year

88

When is the Audit?When is the Audit?

Timelines for full implementation of the Timelines for full implementation of the Annual Audit of Dropouts beginning with Annual Audit of Dropouts beginning with the 2001-2002 year for auditthe 2001-2002 year for audit– September 2002September 2002 - Make training available - Make training available

to auditors throughout the stateto auditors throughout the state– October-November 2002October-November 2002 - Schools contract - Schools contract

with independent auditors for the annual with independent auditors for the annual audit of dropouts for school year 2001-2002audit of dropouts for school year 2001-2002

99

When is the audit? When is the audit? continuedcontinued

November-December 2002November-December 2002 - Independent - Independent auditor performs internal control auditor performs internal control proceduresprocedures

March 2003March 2003 - Independent auditor to begin - Independent auditor to begin sampling proceduressampling procedures

April 2003April 2003 - The annual audit of dropout - The annual audit of dropout records of the 2001-2002 school year due records of the 2001-2002 school year due not later than the 90not later than the 90thth day after the last day after the last day permissible for resubmission to be day permissible for resubmission to be submitted to TEA in accordance with the submitted to TEA in accordance with the Texas Education Code §39.055Texas Education Code §39.055

1010

What has changed in Reporting What has changed in Reporting Requirements?Requirements?

Before 1997-98 schools reported only Before 1997-98 schools reported only students in Grades 7-12 who students in Grades 7-12 who graduated or dropped out.graduated or dropped out.

Since 1997-98 schools have been Since 1997-98 schools have been required to report the status of all required to report the status of all students enrollment or in attendance students enrollment or in attendance in Grades 7-12.in Grades 7-12.

1111

What are the audit What are the audit requirements?requirements?

Dropout records shall be audited by a PA Dropout records shall be audited by a PA or CPA who:or CPA who:

Is certified or registered as appropriateIs certified or registered as appropriate Is licensed under Chapter 901Is licensed under Chapter 901 Has successfully completed training Has successfully completed training

provided by TEA in auditing school provided by TEA in auditing school dropout recordsdropout records

Is Is not not an employee of the school an employee of the school district/charter schooldistrict/charter school

1212

Example Audit– Anywhere Example Audit– Anywhere ISDISD

Cover PageCover Page Table of ContentsTable of Contents Executive SummaryExecutive Summary Agreed-Upon Agreed-Upon

Procedures ReportProcedures Report Findings and Findings and

RecommendationsRecommendations

Current Year Current Year Corrective Action PlanCorrective Action Plan

Status of Prior Years Status of Prior Years FindingsFindings

AppendixAppendix– Engagement LetterEngagement Letter– Auditor’s Statement of Auditor’s Statement of

CompletionCompletion– Certificate of BoardCertificate of Board– School Representation School Representation

LetterLetter

1313

LISD Must reports the following to LISD Must reports the following to TEA:TEA: Annual Audit of Dropout Report Annual Audit of Dropout Report

approved by the Boardapproved by the Board

oror Annual audit of Dropout Report not Annual audit of Dropout Report not

approved by the Board and reasons for approved by the Board and reasons for non approvalnon approval

By the 90By the 90thth day after last day day after last day permissible for PEIMS data permissible for PEIMS data FINALFINAL Fall Fall submissionsubmission

1414

TEA will conduct Desk Audits TEA will conduct Desk Audits and Follow-upand Follow-up

TEA must review all reports submitted by TEA must review all reports submitted by the school district and charter schoolsthe school district and charter schools

Audit reports are public recordsAudit reports are public records If penal law is violated TEA will notify If penal law is violated TEA will notify

authoritiesauthorities If federal program funds are involved TEA If federal program funds are involved TEA

will notify the appropriate federal agencywill notify the appropriate federal agency TEA may request additional informationTEA may request additional information

1515

TEA MAY conduct TEA MAY conduct On-site InvestigationsOn-site Investigations

If district’s PEIMS data submission indicates If district’s PEIMS data submission indicates that the accuracy of data is seriously that the accuracy of data is seriously compromised TEA will investigate and can compromised TEA will investigate and can take sanctionstake sanctions

Informal monitoringInformal monitoring Recommended trainingRecommended training Recommended assistanceRecommended assistance Financial penaltiesFinancial penalties Accreditation actionsAccreditation actions

1616

What is PEIMS?What is PEIMS? PEIMS data includes personnel, financial and PEIMS data includes personnel, financial and

organizational information and student organizational information and student demographic information.demographic information.

PEIMS includes two categories of data:PEIMS includes two categories of data:– Data collected electronically using established data Data collected electronically using established data

standards;standards;– Other data collection/analysis (e.g. state assessment, Other data collection/analysis (e.g. state assessment,

federal funding, Foundation School Program data).federal funding, Foundation School Program data).

PEIMS standards are updated annually. Auditors PEIMS standards are updated annually. Auditors must apply the definitions and documentation must apply the definitions and documentation requirements for the year being audited.requirements for the year being audited.

PEIMS Data standards are found at:PEIMS Data standards are found at:http://www.tea.state.tx.us/peims/standards/index.htmlhttp://www.tea.state.tx.us/peims/standards/index.html

1717

What is the PEIMS What is the PEIMS TerminologyTerminology Data StandardsData Standards: instructions, codes, formats and : instructions, codes, formats and

procedures to be used to submit PEIMS data.procedures to be used to submit PEIMS data. Code TableCode Table: definitions of codes used to report data (Code : definitions of codes used to report data (Code

table C162 provides “leaver” codes).table C162 provides “leaver” codes). Record TypeRecord Type: used to submit information. Pertinent record : used to submit information. Pertinent record

types include:types include:

– 203: School Leaver Data-Student;203: School Leaver Data-Student;

– 100: Student Data Identification;100: Student Data Identification;

– 101: Student Data Demographic; and101: Student Data Demographic; and

– 110: Student Data Enrollment.110: Student Data Enrollment. EDIT+EDIT+: TEA software used to validate/edit PEIMS data.: TEA software used to validate/edit PEIMS data. Person Identification Database (PID): Person Identification Database (PID): TEA system to TEA system to

manage and store information on individuals reported manage and store information on individuals reported through PEIMS. through PEIMS.

1818

2002-03 Submission 2002-03 Submission TimelineTimeline

Submission 1: Fall (prior/current year data) include:Submission 1: Fall (prior/current year data) include: SnapshotSnapshot data reflecting district’s status on October 25, 2002; data reflecting district’s status on October 25, 2002; Leaver data on graduates, dropouts and other school leavers Leaver data on graduates, dropouts and other school leavers

identified in 2001-02.identified in 2001-02.

Aug Aug 20022002

Sep Sep 20022002

Oct Oct 20022002

Nov Nov 20022002

Dec Dec 20022002

Jan Jan 20032003

Feb Feb 20032003

MarMar

20032003

8/9: Last Date-editorial changes to Data Standards

9/26: EDIT+ ready to process data, state-wide distribution of static PID

10/25: Snapshot Date

10/31: TEA ready to process data

12/12: Data due at TEA

1/23: Last Date- resubmitting fall data (all schools)

3/3: Data available to customers

9/9: Last Date-updates to static PID

1919

PEIMS Student Leaver CodesPEIMS Student Leaver Codes Reported in fall PEIMS submission;Reported in fall PEIMS submission; Includes all grade 7-12 students enrolled Includes all grade 7-12 students enrolled

in previous year, but who did not re-enroll in previous year, but who did not re-enroll in current year for various reasons in current year for various reasons including:including:– Graduated or received GED;Graduated or received GED;– Moved;Moved;– Died; orDied; or– Dropped OutDropped Out

TEA determines if “leaver” records can be TEA determines if “leaver” records can be excluded. Records are excluded if student:excluded. Records are excluded if student:– Enrolled elsewhere;Enrolled elsewhere;– Received GED;Received GED;– Is not ADA eligible or case of duplicate Is not ADA eligible or case of duplicate

reporting;reporting;– Graduated from any other district; orGraduated from any other district; or– Was previously identified as a dropout.Was previously identified as a dropout.

PEIMS

2020

What happens now?What happens now?SepSep

20022002OctOct

20022002NovNov

20022002DecDec

20022002Jan Jan

20032003FebFeb

20032003Mar Mar 20032003

AprApr

20032003

10/25: Snapshot Date

12/12: Data due at TEA

1/23: Last Date- resubmitting fall data (all schools)

3/3: Data available to customers

Student enrolled in 2001-02 does not re-enroll in 2002-03 school year.

Student coded as “leaver” using 2002-03 data standards and submitted per fall PEIMS

submittal dates.

PEIMS data available for auditor

to develop and submit report to

district. Report due to TEA in April.

2121

PEIMS Student Leaver CodesPEIMS Student Leaver Codes PEIMS Code Table C162 (2002-03) provides PEIMS Code Table C162 (2002-03) provides

leaver code definitions in seven categories:leaver code definitions in seven categories:

CategoryCategory Code Numbers (2002-Code Numbers (2002-03)03)

Completed High School ProgramCompleted High School Program 01*, 19*, 31*, 63*, 64*01*, 19*, 31*, 63*, 64*

Moved to Other Educational Moved to Other Educational SettingSetting

21*, 22*, 24*, 60*, 72*, 80*, 21*, 22*, 24*, 60*, 72*, 80*, 81*, 82*81*, 82*

Withdrawn by School DistrictWithdrawn by School District 78*, 79, 83*78*, 79, 83*

Academic PerformanceAcademic Performance 14, 8414, 84

EmploymentEmployment 02, 0402, 04

FamilyFamily 08, 09, 15, 66*08, 09, 15, 66*

OtherOther 03*, 10, 16*, 30*, 61*, 9903*, 10, 16*, 30*, 61*, 99•Leavers reported by this code are not included in dropout rate calculations•NOTE: Codes may change each year - use the correct codes for reporting and in auditing the reporting

2222

PEIMS Student Leaver PEIMS Student Leaver CodesCodesCompulsory Attendance exceptions (2002-03) for Compulsory Attendance exceptions (2002-03) for

leaver reporting:leaver reporting:Exception #1: Student who is Exception #1: Student who is at least 17, attends a HSEP at least 17, attends a HSEP and meets one of the and meets one of the following conditions:following conditions:

1.1. Student has parental Student has parental permission to attend permission to attend program;program;

2.2. Student required by court Student required by court order to attend program;order to attend program;

3.3. Student has separate Student has separate residence from parents; residence from parents; oror

4.4. Student is homeless.Student is homeless.

Exception #2: Student who is Exception #2: Student who is at least 16, attends a HSEP at least 16, attends a HSEP and meets one of the and meets one of the following conditions:following conditions:

1.1. Student recommended to Student recommended to take course by agency take course by agency with custody or with custody or supervision by court supervision by court order; ororder; or

2.2. Student is attending a Job Student is attending a Job Corps program.Corps program.

2323

Leaver Code DocumentationLeaver Code Documentation

Completed High School Program Codes Completed High School Program Codes DocumentationDocumentation

Leaver CodesLeaver Codes

0101 1919 3131 6363 6464

Transcript with sufficient creditsTranscript with sufficient credits Demonstration of Successful TAAS Demonstration of Successful TAAS completioncompletion

Graduation SealGraduation Seal Copy of Certificate of GED or Testing Copy of Certificate of GED or Testing Company documentation of completion of Company documentation of completion of GEDGED

2424


+ Code 22: Make sure compulsory attendance requirements are met.*: Indicates more than one form of documentation is acceptable.

Leaver Codes

Documentation that student is enrolled full time in college academic program.

Copy of court order

ACC-041BR01 signed by both districts

***documentation of oral statement by receiving Signed letter from receiving school or written.

*

06, 73,74

*Records request from new school.

**Signed letter by parent/guardian or written documentation of oral statement by parent/ guardian stating intent to enroll elsewhere.

**Withdrawal form (signed and dated by appropriate parties) documenting intent to enroll elsewhere

24607222+21Moved to Other Educational Settings Codes Documentation

LeaverLeaver CodesCodes

Documentation that student is enrolled full time in college academic program.

Copy of court order

ACC-041BR01 signed by both districts

***School that student is enrolled. documentation of oral statement

*

80, 81, 82

*Records request from new school.

**Signed letter by parent/guardian or written documentation of oral statement by parent/ guardian stating intent to enroll elsewhere.

**Withdrawal form (signed and dated by appropriate parties) documenting intent to enroll elsewhere

24607222+21Moved to Other Educational Settings CodesMoved to Other Educational Settings Codes DocumentationDocumentation

*

*

2525


Withdrawn by School District Codes Withdrawn by School District Codes DocumentationDocumentation


7878 7979 8383

Due Process Documentation supporting Due Process Documentation supporting expulsionexpulsion

Due Process documentation supporting Due Process documentation supporting withdrawalwithdrawal

2626


Academic Performance Leaver Code Academic Performance Leaver Code DocumentationDocumentation

Leaver CodeLeaver Code

8484 1414

Written documentation (including documentation of Written documentation (including documentation of oral statements made by parent/guardian) indicating oral statements made by parent/guardian) indicating student leaving because of low grades, poor student leaving because of low grades, poor performance, poor attendance, language problems performance, poor attendance, language problems or TAAS failure.or TAAS failure.

Written documentation (including documentation of Written documentation (including documentation of oral statements made by parent/guardian) indicating oral statements made by parent/guardian) indicating that student leaving because of age.that student leaving because of age.

2727


Employment Codes DocumentationEmployment Codes Documentation

Leaver Leaver CodeCode

0202 0404

Written documentation by parent/guardian indicating Written documentation by parent/guardian indicating student leaving to pursue job (code 02) or join the student leaving to pursue job (code 02) or join the military (code 04).military (code 04).

**

**

District documentation of oral statement(s) made by District documentation of oral statement(s) made by parent/guardian indicating student leaving to pursue parent/guardian indicating student leaving to pursue job (code 02) or join the military (code 04).job (code 02) or join the military (code 04).

**

**

*: Indicates more than one form of documentation is acceptable.

2828


Family Codes DocumentationFamily Codes Documentation


0808 0099

1155

6666

Written documentation by parent/guardian (or Written documentation by parent/guardian (or district written documentation of oral statement district written documentation of oral statement made by parent/ guardian) indicating student made by parent/ guardian) indicating student leaving because of pregnancy.leaving because of pregnancy.

Written documentation by parent/guardian (or Written documentation by parent/guardian (or district written documentation of oral statement district written documentation of oral statement made by parent/ guardian) indicating student made by parent/ guardian) indicating student leaving because of marriage.leaving because of marriage.

Written documentation by parent/guardian (or Written documentation by parent/guardian (or district written documentation of oral statement district written documentation of oral statement made by parent/ guardian or student) indicating made by parent/ guardian or student) indicating student leaving because of homelessness or non-student leaving because of homelessness or non-permanent residency.permanent residency.

Due process documentation supporting withdrawal Due process documentation supporting withdrawal by Child Protective Services (CPS).by Child Protective Services (CPS).

2929


Documentation from facility where student is incarcerated or written documentation (including documentation of oral statements) identifying facility where student is incarcerated.

Copy of death certificate or obituary.

Leaver Codes

No documentation identified

03

Written documentation (including documentation of oral statements by parent/guardian) stating that student intends to or is enrolled in a healthfacility.

Copy of Transfer Document for student written documentation (including documentation of oral statements by parent/ guardian) that student is leaving country.

Written documentation (including documentation of oral statements by parent/guardian) that student left because of alcohol or drug abuse problems.

9961301610Other Codes Documentation

Documentation from facility where student is incarcerated or written documentation (including documentation of oral statements) identifying facility where student is incarcerated.

Copy of death certificate or obituary.

Leaver Codes

No documentation identified

03

Written documentation (including documentation of oral statements by parent/guardian) stating that student intends to or is enrolled in a health care facility.

Copy of Transfer Document for Binational Migrant student or written documentation (including documentation of oral statements by parent/ guardian) that student is leaving country.

Written documentation (including documentation of oral statements by parent/guardian) that student left because of alcohol or drug abuse problems.

9961301610Other Codes Documentation

3030

Reporting Decision TableReporting Decision Table

* Note: 100,101,110 and 203 records are submitted when student graduates in prior year, but returns for more education in current year.**Reporting of these records is optional for prior year grade 7-12 students.

0100, 101,

203 (gr. 7-12)

YesYes

0100, 101,

203 (gr. 7-12) YesYes

0100, 101,

203 (gr. 7-12) YesYes

2100, 101 YesYes

1100, 101, 110YesYes

2**100, **101YesNo

1**100,**101,

110YesNo

2100, 101YesYes

2**100, **101YesNo

As of Status

Reports Required

All Other

Leaver Codes

Graduated

Last School Year*

Did not Enroll

in Current

Year

Enrolled Current

Year AFTERas of date

Enrolled Current

Year

ON as of date

Enrolled Current

Year BEFORE

as of date

Enrolled in prior School

Year

0100, 101,

203 (gr. 7-12)

YesYes

0100, 101,

203 (gr. 7-12) YesYes

0100, 101,

203 (gr. 7-12) YesYes

2100, 101 YesYes

1100, 101, 110YesYes

2**100, **101YesNo

1**100,**101,

110YesNo

2100, 101YesYes

2**100, **101YesNo

As of Status

Reports Required

All Other

Leaver Codes

Graduated

Last School Year*

Did not Enroll

in Current

Year

Enrolled Current

Year AFTERas of date

Enrolled Current

Year

ON as of date

Enrolled Current

Year BEFORE

as of date

Enrolled in prior School

Year

3131

203 Special Rules - 203 Special Rules - GraduatesGraduates

Required for all students who graduated during prior Required for all students who graduated during prior year (including summer) – must meet 19 TAC year (including summer) – must meet 19 TAC § 74, § 74, Subchapter B or 19 TAC, § 89.1070 (special Subchapter B or 19 TAC, § 89.1070 (special education);education);

Students who complete GED are NOT reported as Students who complete GED are NOT reported as graduates;graduates;

Students who completed graduation requirements in Students who completed graduation requirements in one year and exit level TAAS in another are reported one year and exit level TAAS in another are reported as graduates in the year TAAS was passed;as graduates in the year TAAS was passed;

Students reported as graduates (code 01) must have Students reported as graduates (code 01) must have DATE-OF-GRADUATION, GRADUATION-TYPE-CODE DATE-OF-GRADUATION, GRADUATION-TYPE-CODE and COLLEGE-ENTRY-INDICATOR-CODE completed.and COLLEGE-ENTRY-INDICATOR-CODE completed.

3232

PEIMS 203 ExamplesPEIMS 203 ExamplesDistrict # 999999, Campus #021.District # 999999, Campus #021. Example 1: Student S12345678, 20 years old, left to Example 1: Student S12345678, 20 years old, left to

pursue a job.pursue a job. Example 2: Student S22222222 transferred to school in Example 2: Student S22222222 transferred to school in

neighboring district via form ACC-041BR01.neighboring district via form ACC-041BR01.

Record Type Code

District ID

Student ID

Campus ID

Leaver Reason Code

Date of Gradu-ation

Gradu-ation Type

Code

E0755 E0212 E0001 E0266 E1001 E0791 E0806 C042 C162 C062

Columns 1 - 3

Columns 4 - 9

Columns 10 - 18

Columns 19 - 27

Columns 28 - 29

Columns 30 - 31

Columns 32 - 33

Columns 34 - 39

Columns 40 - 41

203 999999 S12345678 999999021 02

203 999999 S22222222 999999021 21

College Entry

Indicator Code

Special Ed

Indicator Code

Economic Disad-

vantage Code

Local

Student ID

E0792 E0794 E0785 E0923 C088 C088 C054

Column 42

Column 43

Columns 44 - 45

Columns 46 - 54

0 00 0 00

3333

What kind of Leaver What kind of Leaver Documentation will the audit Documentation will the audit

review?review?General Acceptable Documentation:General Acceptable Documentation:1.1. Transcript;Transcript;2.2. Records request from another school in which student is Records request from another school in which student is

enrolled;enrolled;3.3. Signed withdrawal form;Signed withdrawal form;4.4. Written, signed statement by parent or guardian;Written, signed statement by parent or guardian;5.5. Written, signed statement by student (if married, living Written, signed statement by student (if married, living

away from parents or at least 18 years of age); oraway from parents or at least 18 years of age); or6.6. Verification by superintendent or authorized Verification by superintendent or authorized

representative of child’s status (e.g. enrolled in another representative of child’s status (e.g. enrolled in another school).school).

3434

Other Leaver Documentation Other Leaver Documentation Regs…Regs…

1.1. Documentation signed and dated by authorized Documentation signed and dated by authorized representative of district. Representative representative of district. Representative designated by designated by written policywritten policy..

2.2. Withdrawal forms completed and signed by parent/ Withdrawal forms completed and signed by parent/ guardian or adult student and district guardian or adult student and district representative. Original signature not required representative. Original signature not required when form received via fax or e-mail.when form received via fax or e-mail.

3.3. Written documentation of verbal statements made Written documentation of verbal statements made by parents or adult student (in person, by by parents or adult student (in person, by telephone) is acceptable in some situations if telephone) is acceptable in some situations if signed and dated by the district representative. signed and dated by the district representative. (Use this sparingly!)(Use this sparingly!)

4.4. Documentation Documentation must existmust exist in district at the time in district at the time leaver data submitted.leaver data submitted.

5.5. Documentation required for dropout and leaver Documentation required for dropout and leaver codes.codes.

3535

PEIMS Leaver Record TypesPEIMS Leaver Record TypesRecord TypeRecord Type Use/ExceptionsUse/Exceptions

203: School Leaver Data-203: School Leaver Data-StudentStudent

Students Grades 7-12 enrolled during Students Grades 7-12 enrolled during prior year and who did not re-enroll prior year and who did not re-enroll in fall.in fall.

100: Student Identification 100: Student Identification DataData

Required for every student (EE-12) Required for every student (EE-12) who was served by school district in who was served by school district in prior year and current year on the prior year and current year on the as ofas of date. date.

Must be reported with a 203 record.Must be reported with a 203 record.

101: Student Demographic 101: Student Demographic DataData

Required for every student (EE-12) Required for every student (EE-12) who was served by school district who was served by school district in prior year and current year on in prior year and current year on the the as ofas of date. date.

Must be reported with a 203 Must be reported with a 203 record.record.

110: Student Enrollment Data110: Student Enrollment Data

Required for every student (EE-12) Required for every student (EE-12) who was served by school district who was served by school district in prior year and current year on in prior year and current year on the the as ofas of date. date.

3636

PIDS and PIDS ErrorsPIDS and PIDS Errors PID is used by TEA to PID is used by TEA to

manage and store manage and store student data.student data.

PID allows linking data PID allows linking data across data collections.across data collections.

PID error rate policy is PID error rate policy is being phased in over 6 being phased in over 6 years, starting in 2000-years, starting in 2000-01. 01.

Data sent in 2005-06 Data sent in 2005-06 must have <10 records must have <10 records with PID errors or a PID with PID errors or a PID error rate error rate ≤ 1%.≤ 1%.

DropoutDemo-graphic

Enroll-ment

PIDSystem

3737

Three types of Documentation Three types of Documentation to be reviewedto be reviewed

Tier 1

Tier 2

Tier 3

Quality Manual

Campus Procedures

Work (desk)Instructions

3838

Documentation Requirements: the Documentation Requirements: the Data Quality ManualData Quality Manual

Structure defined in policiesStructure defined in policies Tier 1 – Quality ManualTier 1 – Quality Manual

– PoliciesPolicies– ResponsibilitiesResponsibilities– RequirementsRequirements– Written commitment to qualityWritten commitment to quality– List of Tier 2 quality documentsList of Tier 2 quality documents

3939

Documentation Requirements: the Documentation Requirements: the Data Quality Manual (continued)Data Quality Manual (continued)

Tier 2 – Department (campus) and Tier 2 – Department (campus) and functional proceduresfunctional procedures– Campus proceduresCampus procedures– ResponsibilitiesResponsibilities– Campus chartCampus chart– Describes the input interfaceDescribes the input interface– Describes the output interfaceDescribes the output interface– List of Tier 3 proceduresList of Tier 3 procedures

4040

Documentation Requirements: the Documentation Requirements: the Data Quality Manual (continued)Data Quality Manual (continued)

Tier 3 – Work instructions and standard Tier 3 – Work instructions and standard operating procedures (desk procedures)operating procedures (desk procedures)– Step-by-step instructions on Step-by-step instructions on howhow a task is a task is

donedone– Not every task requires a work instructionNot every task requires a work instruction– Two questions can determine if neededTwo questions can determine if needed

If done incorrectly, will it affect the quality of the If done incorrectly, will it affect the quality of the data?data?

Is it self- evident to a new employee?Is it self- evident to a new employee?

4141

Auditing the Data Auditing the Data Quality Manual – three Quality Manual – three

questionsquestions

Does it cover the data quality Does it cover the data quality system?system?

Is it controlled?Is it controlled? Can people get it when they need it?Can people get it when they need it?

4242

Auditing Data Quality Auditing Data Quality RecordsRecords

Difference between documents and records Difference between documents and records – Document exists before the fact – description of an Document exists before the fact – description of an

activityactivity– Record exists after the fact – data and informationRecord exists after the fact – data and information

Data quality records – defined in the data Data quality records – defined in the data quality manual with owner and retention timesquality manual with owner and retention times

Storage – protect from abuse and deteriorationStorage – protect from abuse and deterioration Ease of retrievalEase of retrieval

4343

Independent Auditor’s Role in Independent Auditor’s Role in TestingTesting

Auditor’s responsibility – perform the Auditor’s responsibility – perform the agreed-upon procedures in agreed-upon procedures in accordance with SAS and report the accordance with SAS and report the findingsfindings

Auditor must prepare work papers on Auditor must prepare work papers on procedures followed, documents read procedures followed, documents read and tests performed.and tests performed.

Work papers are subject to review by Work papers are subject to review by TEA, GAO, etc.TEA, GAO, etc.

4444

Audit ProcessAudit Process

RFPEngagement

Letter

ICQRisk Assessment

Sampling

Report Development

AP ReportFindings and

RecommendationsCorrective Action

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Internal Control Questionnaire Internal Control Questionnaire (ICQ)(ICQ) Tool used by auditor to gather information to assess risk.Tool used by auditor to gather information to assess risk.

ICQ is completed by central administration and each ICQ is completed by central administration and each campus prior to fieldwork. Auditor requests completion by a campus prior to fieldwork. Auditor requests completion by a certain date.certain date.

Two levels of ICQ: central administration and campus.Two levels of ICQ: central administration and campus.

Types of information asked by ICQ:Types of information asked by ICQ:

– Identification of key positions and duties in the process such as Identification of key positions and duties in the process such as an internal auditor and PEIMS coordinator;an internal auditor and PEIMS coordinator;

– Identification of leaver process including policies, procedures, Identification of leaver process including policies, procedures, documentation and coding;documentation and coding;

– Role and support of Educational Service Centers in training and Role and support of Educational Service Centers in training and providing PEIMS assistance;providing PEIMS assistance;

– Safeguards to maintain data and data integrity; andSafeguards to maintain data and data integrity; and

– Technical assistance (student accounting software).Technical assistance (student accounting software).

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SamplingSampling Sampling occurs in two populations:Sampling occurs in two populations:

–Student leaver populationStudent leaver population–Underreported Student Population for Underreported Student Population for grades 7-12grades 7-12

Auditor samples the populations Auditor samples the populations according to sampling procedures according to sampling procedures identified in dropout module.identified in dropout module.

Sampling is district level and is conducted Sampling is district level and is conducted for each population separately.for each population separately.

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Tentative ->Sampling Tentative ->Sampling ProcessProcess

Edit+School Leaver

Roster(PRF8D002)

Edit+ Statement of Presumed

Under-Reported Students

(PRF0B001)

Audit SampleSize to be examined

= 29

State Auditor’s

Office (SAO) Statistical Toolbox

Compliance Sample Size and

Random Number Generator

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Auditors will Auditors will Examine Student RecordsExamine Student Records

Form 5 is used to evaluate student leaver records and Form 5 is used to evaluate student leaver records and contains four questions:contains four questions:– Did student file contain enrollment form?Did student file contain enrollment form?– Is there authorized documentation to indicate student has Is there authorized documentation to indicate student has

withdrawn?withdrawn?– Was student assigned leaver code that explains student’s Was student assigned leaver code that explains student’s

departure?departure?– Does the documentation in the file support leaver code Does the documentation in the file support leaver code

assigned to student?assigned to student? Questions are marked as E (Exception), NE (No Questions are marked as E (Exception), NE (No

Exception) or NA (not applicable)Exception) or NA (not applicable) Number of exceptions per student file are tabulated Number of exceptions per student file are tabulated

and number of files with exceptions are totaled.and number of files with exceptions are totaled. Student confidentiality must be maintained in Student confidentiality must be maintained in

examining and reporting results of these records as examining and reporting results of these records as per Family Educational Rights and Privacy Act per Family Educational Rights and Privacy Act (FERPA).(FERPA).

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Auditor will ExamineAuditor will Examine Student Records Student Records

Form 6 is used to evaluate under-reported student Form 6 is used to evaluate under-reported student records and contains three questions:records and contains three questions:– Other than enrollment form, is there evidence that student Other than enrollment form, is there evidence that student

was in attendance for year studied?was in attendance for year studied?– Is there documentation that student should have been Is there documentation that student should have been

reported as a leaver?reported as a leaver?– Is there documentation to support a leaver code that can be Is there documentation to support a leaver code that can be

assigned to the student?assigned to the student? Questions are marked as E (Exception), NE (No Questions are marked as E (Exception), NE (No

Exception) or NA (not applicable)Exception) or NA (not applicable) Number of exceptions per student file are tabulated Number of exceptions per student file are tabulated

and number of files with exceptions are totaled.and number of files with exceptions are totaled. Student confidentiality must be maintained in Student confidentiality must be maintained in

examining and reporting results of these records per examining and reporting results of these records per FERPA.FERPA.

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Agreed-Upon ProceduresAgreed-Upon Procedures TEA has developed expected procedures TEA has developed expected procedures

to be followed in conduct of audit to be followed in conduct of audit Auditor may perform additional Auditor may perform additional

procedures that are mutually agreed to procedures that are mutually agreed to by auditor and district.by auditor and district.

School, at its cost, employs public School, at its cost, employs public accountant or certified public accountant accountant or certified public accountant to apply agreed upon procedures.to apply agreed upon procedures.

Audit is conducted consistent with AICPA Audit is conducted consistent with AICPA standards. standards.

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What are the procedures for What are the procedures for LISD Central Administration?LISD Central Administration?

Internal Control QuestionnaireInternal Control Questionnaire For Internal AuditFor Internal Audit For Central AdministrationFor Central Administration For Interview with PersonnelFor Interview with Personnel For PEIMS CoordinatorFor PEIMS Coordinator ReportsReports Data SafeguardsData Safeguards

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What are the procedures for What are the procedures for the– Campuses? (new)the– Campuses? (new)

Internal Control QuestionnaireInternal Control Questionnaire For each campusFor each campus For PEIMS CoordinatorFor PEIMS Coordinator Reports – identify number of Reports – identify number of

underreported students by campusunderreported students by campus

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Statements for Reporting Statements for Reporting ResultsResults

Condition: Numbers of errors Condition: Numbers of errors are OR NOT are OR NOT withinwithin the negative lower confidence limit the negative lower confidence limit or over the 100% upper confidence limit.or over the 100% upper confidence limit.

“ “ We testedWe tested _(enter sample size)__(enter sample size)_ student files student files and foundand found (enter number of errors found) (enter number of errors found) items to be items to be in error. Given these as results, we are in error. Given these as results, we are 95% confident that the error rate in the 95% confident that the error rate in the population could be as high, but not higher population could be as high, but not higher thatthat (enter upper error limit) (enter upper error limit) %.”%.”

1 Review and impact Of new Required Dropout Audit A presentation by TASBO and LISD Finance Dept.

Documents

Transcript of 1 Review and impact Of new Required Dropout Audit A presentation by TASBO and LISD Finance Dept.