How can average daily enrollment be tracked at the district level for the auditors to check?
Most of the attendance accounting software programs available from private vendors include reports that will provide daily enrollment averages. In addition, daily enrolment counts may already be available at the school site for users of certain software programs. If software programs provided reports that track the rolling daily average for each class, those reports may be used for audit purposes. However, it’s important to verify whether or not your software has the ability to exclude pupils ineligible for CSR funding, such as those who are on independent study or who are being home schooled. If a district does not have a report that provides the rolling average (or doesn’t use software at all), the auditor is required to randomly select classes to audit, and must then randomly select 15 days between the first day of school and April 15 and compute an average class size using the counts for those days. If the auditor concludes from the sample (based on his or her professional judgment
Most of the attendance accounting software programs available from private vendors include reports that will provide daily enrollment averages. In addition, daily enrolment counts may already be available at the school site for users of certain software programs. If software programs provided reports that track the rolling daily average for each class, those reports may be used for audit purposes. However, it’s important to verify whether or not your software has the ability to exclude pupils ineligible for CSR funding, such as those who are on independent study or who are being home schooled. If a district does not have a report that provides the rolling average (or doesn’t use software at all), the auditor is required to randomly select classes to audit, and must then randomly select 15 days between the first day of school and April 15 and compute an average class size using the counts for those days. If the auditor concludes from the sample (based on his or her professional judgment
