Section PI 49.07 - Enrollment audits(1) REPORT COMPLETION AND SUBMISSION. A school shall engage an auditor to compile the enrollment audit using agreed upon procedures that identify ineligible pupils for whom the school has received payment under s. 115.7915(4m) or (4p), Stats., pupils with incorrect data in the department's database, and additional eligible pupils qualifying the school for a payment. The report shall be prepared in accordance with professional standards and identify the procedures agreed upon by the auditor and the department that were used. A school shall file an enrollment audit with the department for the following: (a) The third Friday in September enrollment reported under s. PI 49.06(5) (b). A school shall file its third Friday in September enrollment audit with the department by December 15.(b) The second Friday in January enrollment reported under s. PI 49.06(5) (b). A school shall file its second Friday in January enrollment audit with the department by the first weekday in May.(2) SCHOOL RECORDS. A school shall provide its auditor with the official attendance records and the original classroom records for the auditor's use in conducting the enrollment audit. The official attendance records shall identify pupils participating in the special needs scholarship program. If the official attendance records are from the school's student information system, the school may provide a separate report from the student information system that identifies which students are special needs scholarship program pupils.(3) REQUIRED PROCEDURES. An auditor shall complete the procedures specified in the department's audit guide, including all of the following:(a) Determine the school's process for preparing attendance records and accepting and reviewing applications and transfer requests.(b) If a school counts any 4-year-old kindergarten pupil as a 0.6 full-time equivalent, as provided under s. PI 49.06(3) (b) 3., verify that the 4-year-old kindergarten program is providing at least 87.5 hours of 4-year-old kindergarten outreach activities as documented by teacher logs.(c) Complete a fraud risk assessment.(d) If the school uses a student information system, complete testing of the enrollment software using one of the following:1. The department's pupil enrollment software test plan.2. A pupil enrollment software test plan developed by the auditor. The auditor shall annually submit the plan to the department for approval. The auditor shall not use the test plan until it is approved by the department.(f) Verify that the total number of pupils attending the school on the official attendance records match the total number of pupils based on the pupil count report under s. PI 49.06(5) (b) for each grade category.(g) Verify the enrollment for all special needs scholarship program pupils reported on the pupil count report under s. PI 49.06(5) (b) using the school's official attendance records.(i) Verify that the special needs scholarship program pupils meet the requirements of s. PI 49.06(6).(j) Verify that the school did not receive a payment under s. 115.7915(4m), Stats., for any of the following:1. Pupils for whom the school is receiving a childcare payment for all day care.2. Pupils who are enrolled in a public school district.3. Pupils participating in a program under s. 118.60 or 119.23, Stats.(k) Select a sample of at least 60 pupils not participating in the special needs scholarship program from original classroom records and verify the school included the selected pupils in the official attendance records. The sample shall include pupils from each classroom. If the pupils are in different classrooms during the day, the auditor may select one period and select pupils from each classroom for that period. If the auditor identifies an auditing exception, the auditor shall increase the sample size in increments of 60 pupils until the auditor finds no additional exceptions or until the auditor verifies that all pupils have been properly included in reported enrollments. If the school has an enrollment of fewer than 60 pupils who did not participate in the special needs scholarship program, the auditor shall examine records for all pupils who did not participate in the special needs scholarship program.(l) Reconcile the enrollment the school reported to the department under s. 115.30(3), Stats., with the official attendance records of the school.(m) Verify that any application that has not been counted on a previous count date under s. PI 49.06(5) (b) meets the requirements of s. PI 49.05 and s. 115.7915(2), Stats. If the auditor identifies that an application is missing the information required under s. PI 49.05(4) (a) 2., the school may correct the application if the applicant provides the missing documentation. The missing documentation shall be provided by the due date of the enrollment audit specified under sub. (1) in which the application is required to be reviewed under this subsection. If the missing documentation is not provided by the required date, the application shall be determined ineligible.(n) If a pupil participated in the special needs scholarship program in the previous year, the auditor shall verify that the residency documentation obtained pursuant to s. PI 49.06(5) (c) meets the requirements of that paragraph.(o) Verify that any pupils in 4-year-old kindergarten, 5-year-old kindergarten, or first grade meet the age requirements in s. 118.14(1), Stats.(p) Verify that the school complied with the requirements under s. PI 49.03(4).(q) Perform other auditing procedures as agreed upon by the auditor and the department.(r) Verify that any reevaluations required under s. 115.7915(2) (h), Stats., have been completed and that the school properly identified partial scholarship pupils on the pupil count report under s. PI 49.06(5) (b) 3.(s) Verify that the school has a written agreement with each parent specifying the services that will be provided to each special needs scholarship program pupil. The auditor shall ensure the school and the parent entered into the agreement by the count date.(t) Verify that any transfer request that has not been counted on a previous count date under s. PI 49.06(5) (b), meets the requirements of s. PI 49.05. If the auditor identifies that a transfer request is missing the information required under s. PI 49.05(5) (b) 2. or 3., the school may correct the transfer request if the applicant provides the missing documentation. The missing documentation shall be provided by the due date of the enrollment audit specified under sub. (1) in which the transfer request is required to be reviewed under this subsection. If the missing documentation is not provided by the required date, the transfer request shall be determined ineligible.(u) If the school operated a summer school program, review all school documentation to support the summer school report the school filed with the department under s. PI 49.16(5). The review shall be part of the third Friday in September enrollment audit.(4) CERTIFICATIONS. (a) Upon review of the enrollment audits, the department shall certify an amount due from a school or an amount due to the school. The certifications shall include any adjustments identified in the financial audits submitted under ss. PI 49.08 and 49.09 to the costs for a pupil or government assistance revenue received for educational programming for a pupil in the reports submitted under s. PI 49.13(7). If, based on the financial audit, the payment amount calculated under s. 115.7915(4m) (cm), Stats., for a pupil in a report submitted under s. PI 49.13(7) is less than the payment amount calculated under s. 115.7915(4m) (a) 2 b., Stats., the payment for the pupil shall be calculated as specified under s. 115.7915(4m) (a) 2 b., Stats. If a school fails to file an enrollment audit with the department, the department may determine that all special needs scholarship program pupils are ineligible.(b) A school shall refund to the department the amount certified as due to the department as specified under s. PI 49.13(6).(c) The department shall pay any additional amount due to a school for eligible pupils within 60 days of the date of the certification letter.Wis. Admin. Code Department of Public Instruction § PI 49.07
Adopted by, EmR1619: emerg. cr., eff. 6-2-16; CR 16-005: cr., Register October 2016 No. 730, eff. 11-1-16; correction in (3) (p) made under s. 35.17, Stats., Register October 2016 No. 730, eff.11/1/2016Amended by, correction in (3) (p) made under s. 35.17, Stats., Register October 2016 No. 730; EmR1630: emerg. cr. (3) (r) to (t), am. (4) (b) 1., eff. 11-1-16; CR 16-066: cr. (3) (r) to (t), am. (4) (b) 1. Register April 2017 No. 736, eff. 5/1/2017Amended by, EmR1815: emerg. am. (1) (intro.), (a), (2), (3) (a), r. (3) (e), am. (3) (f), r. (3) (h), am. (3) (k), (m), (p), (t), cr. (3) (u), renum. (4) (b) (intro.) to (4) (b) and am., r. (4) (b) 1., 2., eff 7-1-18; EmR1911: emerg. am. (1) (intro.), (a), (b), (2), (3) (a), r. (3) (e), am. (3) (f), r. (3) (h), am. (3) (j) 3., (k), (m), (p), (t), cr. (3) (u), am. (4) (a), renum. (4) (b) (intro.) to (4) (b) and am., r. (4) (b) 1., 2., eff. 7-1-19; CR 19-095: am. (1) (intro.), (a), (b), (2), (3) (a), r. (3) (e), am. (3) (f), r. (3) (h), am. (3) (j) 3., (k), (m), (p), (t), cr. (3) (u), am. (4) (a), renum. (4) (b) (intro.) to (4) (b) and am., r. (4) (b) 1., 2. Register March 2020 No. 771, eff. 4/1/2020Amended by, EmR2117: emerg. am. (4) (a), eff. 6-12-21; CR 21-046: am. (4) (a) Register February 2022 No. 794, eff. 3/1/2022