AMA-ESD PUPIL
ACCOUNTING WORKSHOP

September 2007
AMAESD
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WELCOME
AMAESD
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ESD Services
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Audit Each Year For Compliance
Assist Locals With Proper Forms And
Proper Documentation
Recommend New Practices And
Procedures
Assist Locals In State Audits And Appeals
Provide/Assist In In-Service Training
AMAESD
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E.S.D. Contacts
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Sue Stender, General Contact
(stenders@amaesd.k12.mi.us; 354-3101 ext 112)
Tony Suszek, Main Auditor
Audrey Mumaw, Field Auditor
Pat Buck, Desk Auditor
Brian Wilmot, Special Ed
Chris Torsch – Section 53
Todd Kruger – SRSD
Tom Lanway, Truancy/Home School
Donna Meyer, Schools of Choice
AMAESD
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AMA-ESD Website:
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www.amaesd.k12.mi.us
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Pupil Accounting
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Contact Information
Communications
Count History
Forms
Resource Links
Reference Materials
AMAESD
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Other Contacts and Resources
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Other
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www.mpaaa.org
www.michigan.gov/mde
www.amaesd.k12.mi.us
AMAESD
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What Is It?
1...2...3..
Accounting For
Pupils!
AMAESD
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What Is It?


Each School District Receives
State Aid Payments.
These Payments Are Based On
The Students Who Are Eligible
And Legally Enrolled On The
Count Dates As Established By
The State Aid Act.
AMAESD
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How Much Does Each
District Receive?
2007-08 = ????? Per Student
$7,085 Per Student in 2006-2007
AMAESD
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Alpena-Montmorency-Alcona
Educational Service District
Audited Membership Count of
February 14, 2007: 6,866.28
4,686.84
5,000.00
4,500.00
4,000.00
3,500.00
FTE
3,000.00
2,500.00
2,000.00
1,500.00
992.77
414.00
1,000.00
547.59
148.00
500.00
77.08
0.00
Alcona
Alpena
Atlanta
Bingham
Academy
DISTRICT
Hillman
AMA ESD
AMAESD
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When is it?

Fourth Wednesday After Labor Day
September 26, 2007
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Second Wednesday In February
February 13, 2008
AMAESD
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Due To The ESD

Fall Count - Due October 30, 2007

Supplemental Count – Due March 18,
2008
AMAESD
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Is It Easy?


It Sounds Easy!
You Must Understand And Be Able To
Interpret:
State Aid Act
 School Code
 Administrative Rules
 Michigan Pupil Accounting Manual
 Michigan Pupil Auditing Manual
 Michigan Adult Education Manual

AMAESD
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And Work With:
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Department Of Education
I.S.D.s
Local Districts
Charter Schools
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Network With
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Your District Official
Familiarize Yourself With ESD Directory
Other Pupil Accounting Staff
Auditor
Attend Trainings
MPAAA Directory
AMAESD
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Count Day Preparation
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Publicize The Date Of Count
Request Student Activities Be Kept At A
Minimal
Review Attendance Taking Procedures
AMAESD
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Important
Reminder:
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Classroom Attendance List
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One Week Before Count
Count Week
Four Weeks After Count
Signed In Ink By Teacher
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Attendance Records
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Source Documents That Support FTE’s
Claim
Property Of The School Building And
Should Not Be Removed
Must Be Legible, Accurate And Consistent
Within The Building
Kept For 3 Year In Addition To Current
Year
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What Are The Basic Requirements?

Age
Must Be 5 On Or Before December 1
 Must Be Less Than 20 As Of
September 1
 If Special Education, Less Than 26 As
Of September 1
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AMAESD
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What Are The Basic Requirements?
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1098 Instructional Hours
Must Be Teacher/Student Instruction Time
 Reasonable Passing Time Counts
 Recess Counts If Supervised By Certified Teacher,
But Not Connected To Lunch
 Travel Time Can Count Between Sites In Some
Instances
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AMAESD
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What Are The Basic Requirements?
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HOURS
75% Of Students Present
 30 Forgiven Hours
 38 Hours Professional Development
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What Are The Basic Requirements?

Enrolled / 10 Day / 30 Day / 45 Day
Rule
Must Be Enrolled On Or Before The Count
Day.
 Must Be In Attendance On The Count Day Or
Show Up Within 10 School Days If
Unexcused Absences.
 Or Show Up Within 30 Days From Count
Day If Excused.
 Suspended/Expelled Within 45 Days
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AMAESD
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What Are The Basic Requirements?

Must Meet Residency Requirement
ISD – Schools Of Choice
 Section 105 – Schools Of Choice
 Section 105c – Schools Of Choice
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AMAESD
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What Are The Basic Requirements
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Professional Development
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What Counts?
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Now It Gets Tougher!
Additional Requirements And Rules For:
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Homebound/Hospitalized Pupils
Reduced-Schedule Pupils
Dual-Enrolled Students
Internet and Virtual Class
Students
Special Education Programs
Alternative Education Students
Homeless
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Part-Time Pupils
Cooperative Education Programs
Split-Schedule Pupils
Home Schooled/Part-time
Work-Based Education Programs
Adult Education Participants
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Now It Gets Tougher!
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Students Even Have Different Names!!
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Pupils
Participants
AMAESD
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All These Have Their Own Set
Of Rules Leading You To:
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Major Changes Pupil Accounting Manual
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Required Documentation
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a.) Graduation Requirements
b.) Building/Program Alpha List
c.) Attendance Records
d.) Enrollment Records
e.) Q&A #4
Hours of Pupil Instruction
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a.) 38 hours of PD Time
b.) 30 minutes/day Recess Time
c.) Clarification of Full Time Student
AMAESD
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Pupil Membership Count Requirements
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Pupil Residency
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a.) Count Days
b.) Verification of Identity and Age
a.) Sections 105/105c
b.) Cooperative Agreements
c.) Expelled from another District
d.) Q&A #3
Non-Pupil Part-Time & Home Schooled
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a.) On-site vs. Off-site
b.) Q&A #6
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Dual Enrollment
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Section 105 and 105c
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a.) Support
b.) Legislative Eligibility Requirements
c.) Requirements
a.) Pre-enrollment Requirements
b.) Other Specific Regulations
c.) Eligibility of Nonresident Pupils
Suspension and Expulsion
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a.) Reviewed
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Work-Based Learning Experiences
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a.) Totally Revised
Experiential Learning Courses
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a.) New Section
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AMAESD
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What is Expected from YOU
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Alpha Lists
Absence List And
Excuses
Attendance
Documentation, Signed
By Teacher In Ink
Student Schedules
Sped Worksheets A & B
Lists For All Population
III Students
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Documentation
Supporting All Pop III
Lists – Dated And Signed
Where Necessary
District / Building
Calendar
Attendance Policy
Graduation Requirements
List Of Approved Classes
Master Schedule
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Send to ESD
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Forms listed on Desk Audit Checklist:
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Alpha List
Worksheet A & B
Local District Planning Form
Etc.
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Alpha List
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Student name
Grade
Home Address
Birthdate
Sex
Regular Ed FTE
Special Education
FTE
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Total FTE
Indicate Population III
Students
Indicate Special Ed
Indicate Who Was
Absent any Portion of
Count Day
Signed By Principal
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Absence List
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Student Name
Hours Student Was Absent
Excused Or Unexcused Absence
The Date Of When Each Student Returned
Each Hour They Were Absent
Total Number Of Students Absent
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75 % Absences by Day
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Last School Year
AMAESD
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Special Ed Worksheet A & B
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Teachers Code
Students Name
District of Residency
FTE in Sped
Regular Ed FTE In
Grade They Are In
Total FTE
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Total Number Of
Students On Page
Total Of Sped FTE
And Total Of Reg Ed
FTE By Grade
Students Age
Teachers Signature
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Other
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Schedules Of Students ON Count Day
Building FTE On Alpha MATCH SRSD
Totals
Run Duplicate Names In SRSD
AMAESD
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Population I
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Students That Are Present On Count Day
and Not Population III
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Population II
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Students Absent On Count Day And Not A
Population III Student
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Population III
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Alternative Education
Cooperative Education
Home Based (Expulsion)
Homebound/Hospitalized
Nonpublic Part-Time
Part Time
Dual Enrollment
Reduced-Schedule
Schools Of Choice
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Early Childhood Special
Education
Special Ed. Transition
Split Schedule
Suspension
Virtual High School
Work Based
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Unpaid
Paid
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Alternative Education
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Verify If Populations Is Reported With Their Grade
Levels Rather Than Alternative Education
Pupil Must Not Have High School Diploma Or Ged
Certificate
Program Must Abide By Same Guidelines as Traditional
Setting
Learning Labs
*Sign-In and Sign-out sheets, as well as the Teachers attendance
records must documentation the actual hours the pupil attended
*Pupil must not generate more FTE per course than would be
generated by a pupil in a traditional classroom setting.
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Homebased
Mandatory Expulsion- Full
FTE
Home Education Program –
District Policy - FTE Based
On Instructional Hours
In School Program
Two Non-Consecutive Hours
Physically Separated From
/ Week – Certified Teacher
General Population And 1098
Hours Of Instruction
Home-Based Program Two
Non-Consecutive Hours /
Week - Certified Teachers
Prorate FTE On Actual Hours
Of Instruction
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Homebound / Hospitalized
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Written Certification From Physician, Hospital Or
Licensed Treatment Facility
Attendance On Pupil
Hours That Teacher Worked
 Verify 2 – 45 Minute Sessions For Regular Ed
Student
 Verify 2 – 1 Hour Nonconsecutive Periods For
Special Education Student
Teacher Of Record Attendance Book Shows Student As
Hospitalized/Homebound
 Provided Instructional Content / Material And Posted
Grade
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Nonpublic-Shared Time
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No Kindergarten (1-12)
Nonessential Courses
Course Offered To Same Grade In Public School
Receive Grade In Class
FTE Prorated
Instruction Provided By A Certified Teacher
Hired By District Or ISD
Attendance Must Be Taken, But Not Reported In
SRSD
AMAESD
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Part-Time Pupils
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Number Of Instructional Hours
Calculate FTE (Divide Instructional By
1098 hours)
Does Not Include Sped Students Who Are
IEP’d For Less Than A Full Day
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Dual Enrollment Pupils
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Enrollment In Local School (1 Class)
And Post-Secondary Institution
Not Completed High School
Requirements
District Paid Required Tuition & Fees –
Need Documentation
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Reduced Schedule
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Request & Approval Signed And Dated
(Before Count Day)
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Pupil, Parent, Counselor And Or Principal
Best Education Interest Of Pupil
Scheduled For 80% Of Required Hours For
Full FTE
Complete Form For Dual Enrolled Students
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Travel Time
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School Of Choice
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AMAESD (Other)
105
105C – Atlanta,
Hillman, Alcona
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Early Childhood Special Education
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Effective IEP On File
Enrolled
Assigned To Certified Special Education
Teacher
Classroom Programs – 450 Hours - R340.1754
Non-Classroom Programs – 180 Hours –
R340.1755
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Special Education Transition Services
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Enrolled And Assigned to Instructional
Staff Person On Count Day
Sped Work-Site Based Learning
Experiences
Work Activity Center Services
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Less Than 50 % Of The Time
Paid – Assigned On IEP

Approved Sped Teacher
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Split Schedule
Split FTE Between Buildings
Total FTE In One Building
Attendance In Building Where
FTE Is Claimed
One Building In District
Another Building In Same District
AMAESD
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Suspended Students
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Short-Term Suspension (10 Days Or Less)
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Pupils Must Appear On Suspended And
Expelled List
Attendance Book Must Show The Pupil
Absent From Class Due To Suspension
Pupil Must Be Supervised By A certified
Staff Member With Attendance Where Pupil
Was Served Or Pupil Returned To Class
Within Count Period
AMAESD
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Suspended Students
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Long-Term Suspensions (Up To 180 Days)
Pupils Must Appear On Suspended And Expelled List
Attendance Book Must Show The Pupil Absent From
Class Due To Suspension
Pupil Must Be supervised By A certified Staff Member
With Attendance Where Pupil Was Served Or Pupil
Returned To Class Within Count Period
Membership Is Pro-rated Based Upon The Instructional
Hours Provided
AMAESD
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Virtual High School
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Meet K – 12 Pupil
Membership
Eligibility
Requirements
Course Approved By
School Board
Course Generate
Credit Toward HS –
One Course = One
Class


Class Appears On
Student Schedule
Along With Teachers
Name
District Pay Tuition
Charges
AMAESD
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Virtual High School

Taken At A Pupil’s Self Scheduled Time
And Place With No Regular Attendance


Be Enrolled At Least 1 HS Course
Limit 2 Courses / Semester
AMAESD
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Work-Based Learning – Non CTE


Paid or Un-Paid
Pupils with Disabilities
Please read Section 5P-Work-Based Learning
Experiences for current important updates.
AMAESD
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Work-Based Learning – CTE

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Paid or Capstone
Unpaid
In-District Unpaid
Unpaid Training Less-Than-Class-Size
(LTCS)
Please read Section 5P-Work-Based Learning
Experiences for current important updates.
AMAESD
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Homeless

Meets Requirements Of Lacking Fixed,
Regular And Adequate Nighttime
Residence.
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SRSD

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Training On www.michigan.gov/mde
Match Totals With Alpha Lists…THEY
MUST MATCH
Run Duplicate Names From SRSD To
Verify You Have None
UIC’s
AMAESD
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Have A Successful Accounting
Process


Coordinate All Buildings, Sped
Department and Data Processing
Department Before Printing Final Reports
Print ALL REPORTS AT THE SAME
TIME.
AMAESD
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Who Audits?
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I.S.D.s
CPAs
Michigan Department Of Education
Michigan Office Of Auditor General
Michigan Department Of Treasury
Others
AMAESD
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Why Is It Audited?

It Is Mandated By The State School
Aid Act, School Code, And State’s
Administrative Rules

For Compliance And Accuracy
AMAESD
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AMAESD
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THANK YOU FOR YOUR
ATTENTION
=
AMAESD
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