Celina Cereceres Miller
Senior Manager
Null-Lairson, PC
3411 Richmond
Houston, TX 77046
Main Line: 713-621-1515/409-948-4406
Direct Line: 409-944-4805
Mobile: 713-377-3667
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Fall Collection
◦ Snapshot data that reflects the status of the district
on October 31st. These data include budget, staff,
organization and student data
◦ Leaver data- data on graduates, dropouts and other
school leavers identified during the school year
Fall Collection is use for:
◦ Calculate compensatory allotment
◦ Monitor special programs
◦ Report to the federal government
◦ Calculate retention
◦ Calculate basic profiles for AIES and
◦ Perform desk audits
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Mid Year Collection
◦ Actual audited financial data from the previous year
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Mid Year Collection is used for:
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Report to the state legislature
Monitor special program expenditures
Audit districts, and
Perform desk audits
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Summer Collection
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Student attendance data
Course completion data
Discipline data
Restraint data and Title I, Part A data
Use of Summer Collection
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Calculate FSP final allotments
Calculate attendance and course completion
Create a portion of AEIS
Perform desk audits
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Does the financial data reported on
Comprehensive Annual Financial Report agree
to PEIMS Report PRF3D001.
What procedures are in place to ensure all
information is reported.
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Special Education has Maintenance of Effort
(MOE) requirements.
TEA uses PEIMS data to calculate MOE
compliance. See Ramon Medina’s guidance
posted on TEA’s website at
http://www.tea.state.tx.us/index4.aspx?id=4
073
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The primary purpose for the TEA's collection
of student attendance data is to ensure that
FSP funds can be allocated to Texas's public
schools. All public schools in Texas must
maintain records to reflect the average daily
attendance (ADA) for the allocation of these
and other funds by the TEA.
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1 percent change in ADA for a district with
total ADA of 32,000+ can have an impact of
$1.3 million in State Funding
Title I, Part A funding
State funding in general
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Your Superintendent is ultimately responsible for all ADA
records.
These records must be available for audit by the Texas Education
Agency (TEA) Financial Audits Division. By signing the District
Summary Report—or, in the case of a paperless attendance
accounting system, by indicating his or her approval of data
electronically—the superintendent affirms that he or she has
taken measures to verify the accuracy and authenticity of the
attendance data.
Important: If the TEA detects errors during an audit, the
agency either will assess an adjustment to subsequent
allocations of state funds or will require your district to
refund the total amount of the adjustment when the audit is
finalized.
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In case of a TEA audit, if attendance PEIMS
reports are not provided within 20 days after
requested by TEA up to 30 percent of the
Foundation School Program allotment will be
withheld.
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The attendance personnel generating absence
summaries and/or transcribing the absences or
coding information into the accounting system
are responsible for adhering to all laws and
regulations pertaining to student attendance
accounting. Each person entering data into the
attendance accounting system must sign an
affidavit attesting that the data he or she has
entered are true and correct to the best of his or
her knowledge—or, in the case of a paperless
attendance accounting system, indicate
electronically that the person attests that the
data he or she has entered are true and correct to
the best of his or her knowledge
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Campus data is necessary
Do the campuses have controls in place to
properly capture ADA?
What tone is set by principal?
Does Central Administration provide campus
training?
Does the campus have a copy of the Student
Attendance Accounting Handbook.
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Your district must manage automated
attendance accounting systems properly to
meet audit documentation standards. An
effective system of internal controls must be
in place to maintain
1) data integrity (completeness and accuracy)
and
2) the ability to reproduce, for audit
purposes, all required documentation that
your district elected to store electronically.
Does the District have an attendance accounting procedure
manual
 Your district must maintain a procedures manual that
provides specific,
 detailed information on the district's school attendance
accounting system. This procedure manual must include
the following information:
 how and when teachers are to take official attendance,
 how attendance is entered into the attendance accounting
system,
 which position(s) is/are responsible for the coding of
special programs (such as career and technical, special
education, Pregnancy Related Services, etc.),
 how changes to special programs are to be documented,
Does the District have an attendance accounting
procedure manual
 how student membership is to be reconciled between
the teacher rosters and the attendance accounting
database,
 how your district will maintain attendance accounting
records (including computerized records, period
absence slips, and official calendar) after the
completion of the school year,
 what backup systems are in place to protect the
attendance accounting records, and
 which position is responsible for the maintenance
and security of the attendance accounting records.
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Do the student detail reports agree to the
Campus Summary Reports, which should then
agree to the District Summary reports (PEIMA
Superintendent Attendance Report)
The principals must review and sign the Campus
Summary Reports each 6-week reporting period.
The principal should
◦ Scrutinize regular attendance totals and special program
attendance totals based on approximate membership.
◦ Investigate all data totals that have an exceptionally high
value or a value of zero.
◦ Compare current-year totals to prior-year totals to
detect unreasonable differences.
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The Student Detail Report, the Campus Summary
Report and District Summary Report should all
agree.
The Superintendent must review and sign the
District Summary reports should:
Scrutinize regular attendance totals and special
program attendance totals based on approximate
membership.
Investigate all data totals that have an
exceptionally high value or a value of zero.
Compare current-year totals to prior-year totals
to detect unreasonable differences.
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Inquire of PEIMS Coordinator to ensure that
the student membership from the teacher’s
roster is reconciled to the attendance
accounting records at the end of the 1st and
4th six-weeks reporting periods.
The district PEIMS coordinator and his or her
supervisor must certify this document with
their signatures.
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The reconciliation does not need to be
conducted on the last day of the 6-week
reporting period.
However, it should be conducted no later
than the final week of the 6-week period. The
reconciliation should be for the official
attendance period (usually second period).
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Membership for any full-day student (ADA
eligibility codes 1 and 3) cannot exceed the
number of days of instruction for the same
reporting period for the same instructional track.
There should be system controls in place to
prevent this.
The number of days participation for any student
in any special program cannot exceed the
number of days present for the same reporting
period for the same instructional track (i.e. days
of participation cannot exceed actual days
attended)
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Teachers enter attendance directly into the
automated system.
Are there controls in place at the classroom level?
◦ Passwords
◦ Timing out (auto shut off)
◦ Show the date, time and identity of teacher entering the
absence data
◦ Show the date, time and identity of the individual
making changes to the attendance report and
◦ Do the teachers sign weekly verification reports?
◦ Provision of a positive confirmation for 100% of
attendance (teacher submits “All Present” rather than
showing no one absent)
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Does the District have a Disaster Recovery
Plan?
It is the District’s ultimate responsibility to
secure records for the required length of time
(five years) while preventing total loss in the
event of a catastrophe.
District must be able to reproduce
information . It is advised to maintain paper
records .
How often does the District backup the
information?
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Fraud Triangle applies to ADA
Pressure
Opportunity
Rationalization
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Who is monitoring changes in ADA at the
District level and campus level.
Are there certain pressures to obtain a certain
percentage in ADA?
Review of edit reports is necessary
Questions??