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.
FALL ENROLLMENT COUNT Agreed-Upon Procedures Schedule DATE: October 1, 2017 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: the date this schedule was completed INDIVIDUAL ENROLLMENT 3 3 Class Description / Teacher) Count of Students on Class Roll (Expected) of Students in the Class (Actual) Enter 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.