R277-419-8. Reporting Requirements, LEA Records, and Audits

  (1) An LEA shall report aggregate membership for each student via the School Membership field in the S1 record and special education membership in the SCRAM Membership field in the S2 record and YIC membership in the S3 record of the Year End upload of the Data Clearinghouse file.

  (2) In the Data Clearinghouse, aggregate membership is calculated in days of membership.

  (3) To determine student membership, an LEA shall ensure that records of daily student attendance are maintained in each school which clearly and accurately show for each student the:

  (a) entry date;

  (b) exit date;

  (c) exit or high school completion status;

  (d) whether or not an absence was excused;

  (e) disability status (resource or self-contained, if applicable); and

  (f) YIC status (ISI-1, ISI-2 or self-contained, if applicable).

  (4) An LEA shall ensure that:

  (a) computerized or manually produced records for CTE programs are kept by teacher, class, and classification of instructional program (CIP) code; and

  (b) the records described in Subsection (4)(a) clearly and accurately show for each student in a CTE class the:

  (i) entry date;

  (ii) exit date; and

  (iii) excused or unexcused status of absence.

  (5) An LEA shall ensure that each school within the LEA completes a minimum of one attendance check each school day.

  (6) Due to school activities requiring schedule and program modification during the first days and last days of the school year:

  (a) for the first five school days, an LEA may report aggregate days of membership equal to the number recorded for the second five-day period of the school year;

  (b) for the last five-day period, an LEA may report aggregate days of membership equal to the number recorded for the immediately preceding five-day period; and

  (c) schools shall continue instructional activities throughout required calendared instruction days.

  (7) An LEA shall employ an independent auditor, under contract, to:

  (a) annually audit student accounting records; and

  (b) report the findings of the audit to:

  (i) the LEA board; and

  (ii) the Financial Operations Section of the Board.

  (8) Reporting dates, forms, and procedures are found in the State of Utah Legal Compliance Audit Guide, provided to LEAs by the Superintendent in cooperation with the State Auditor's Office.

  (9) The Superintendent:

  (a) shall review each LEA's student membership and fall enrollment audits as they relate to the allocation of state funds in accordance with the policies and procedures established in Sections R277-484-7 and 8; and

  (b) may periodically or for cause review LEA records and practices for compliance with the laws and this rule.