a report is not received by the specified time, the USBE will begin the process of withholding the LEA’s allotted monthly funds consistent with R277-114. Reports may be submitted via post, fax or email as follows: POST Attn: Kirin McInnis School Finance Business Services Division Utah State Board of Education 250 East 500 South PO Box 144200 Salt Lake City, Utah 84114-4200 FAX To the attention of Kirin McInnis at 801-538-7729 EMAIL To Kirin McInnis at PHONE Kirin McInnis at 801-538-7674 Conditions for Reporting: If a report does not conform to the procedures specified in this Guide it may be rejected. This report become part of the permanent records of both the LEA and the USBE. If records are not in a condition to support application of the procedures, in lieu of the aforementioned report, submit a statement on firm letterhead describing the reason(s) why the procedures could not be performed. B. FALL ENROLLMENT COUNT and TRANSFER STUDENT DOCUMENTATION PROCEDURES Legal Ref. AGREED-UPON PROCEDURES Performed by and Date Workpaper FALL ENROLLMENT COUNT: Select schools in the LEA such that each secondary school is selected at least once every four years and each elementary school is selected at least once every nine years; if feasible, a shorter cycle, such as once every three years, is preferable. Be sure to include online schools in the selection cycle.
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.
Y = Yes N = No X = Not applicable to this student FALL ENROLLMENT COUNT Agreed-Upon Procedures Schedule DATE: October 1, 2016 AGENCY: Enter the name of the local education agency 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 report was completed INDIVIDUAL CLASS ENROLLMENT 3 3 Class Description (Grade / Teacher) Count of Students on Class Roll (Expected) Count of Students in the Class (Actual) one row for each class selected. Please identify which classes are virtual / online. SCHOOL TOTAL ENROLLMENT SCHOOL CALENDAR School Name 4a 4b 4c 4d 4e 4e Enrollment as Recorded by School in Own Records (Actual) School's Enrollment as reported by LEA via UTREx (Expected) Difference Between School's Actual Enrollment and Expected Enrollment Explanation of the Difference Noted in 4c Does the school calendar meet the minimum instructional standard of 990 hours? Y/N Does the school calendar meet the minimum instructional standard of 180 days? Y/N Enter one row for each school selected.
TRANSFER STUDENT DOCUMENTATION Agreed-Upon Procedures Schedule FISCAL YEAR END: June 30, 2016 AGENCY: Enter the name of the local education agency POPULATION Enter the total number of students on the “Transfer Students List” that meet the criteria in 6 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 [1] [2] [3] 6 [4] 8 [5] [6] [7] School Name Statewide Student ID (SSID) Reported Year End Exit Code Is there adequate documentation to support the reported exit code? Y = yes, N = no Is the exit code correct according to the available documentation? Y = yes, N = no If [5] is “no” enter the correct exit code …and write a brief supporting explanation: Enter one row for each student selected. Enter the exit code from the “Transfer Students List”