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Pupil Transportation Aid

By Martha Harrison,2014-08-28 18:19
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Pupil Transportation Aid

    Wisconsin Department of Public Instruction,

    Financial Services Team

    WISCONSIN PUBLIC SCHOOL DISTRICT AUDIT MANUAL

    PUPIL TRANSPORTATION AID

    255.107

PARTIAL PROGRAM

    This program should be used when a school district is not required to have a federal single audit, AND pupil transportation aid is equal to or more than $25,000. The program must be partially audited at least once every 3 years.

I. PROGRAM OBJECTIVES

    State transportation aid “for each pupil so transported” is determined under the provisions of WI

    Stats. 121.58. Aids paid to public school districts include aid for transporting pupils to non-public

    schools. Although pupils may be eligible for transportation, the pupil must be actually

    transported at least once during the school year for districts to include them on the transportation

    report for aid.

II. PROGRAM PROCEDURES

    Aid is paid at a per pupil rate based on distance and days enrolled. School districts receive aid by

    submitting pupil transportation data through the school finance reporting portal on an internet

    based application.

    The district should have available, as supporting documentation, a listing of pupils transported at

    least once during the school year with home to school distance using the most direct route (regular

    school year and summer school year transportation) or distance to instructional site (vocational

    transportation) and days enrolled. Aid is pro rated if the pupil is transported at least once but

    enrolled less than 91 days WI Stats.121.58(2)(am).

III. COMPLIANCE REQUIREMENTS AND SUGGESTED AUDIT PROCEDURES

    A. TYPES OF SERVICES ALLOWED AND UNALLOWED

    1. Compliance Requirement

    Regular and summer school transportation aid is provided for pupils transported on home

    to school routes. Special education pupils riding regular home to school routes are also

    included in the regular transportation or summer school tables UNLESS the pupils'

    Individualized Education Program (IEP) REQUIRES A MODIFICATION of home to

    school transportation. (Special education only route)

    255.107 Page 2 of 4

    Wisconsin Department of Public Instruction, Financial Services Team

    WISCONSIN PUBLIC SCHOOL DISTRICT AUDIT MANUAL

    The number of special education pupils for whom a modification of home to school transportation is required by the pupils' IEP is not required to be reported to DPI on the transportation report. Their transportation costs are eligible for state special education aid and are charged to fund 27 functions 256 250 "Special Transportation - District Operated" and 256 750 "Special Transportation - Contracted".

    2. Suggested Audit Procedures

    No audit requirement.

3. Compliance Requirement

    Transportation aid is provided for pupils transported to vocational programs at a VTAE or to cooperative "66.30" vocational programs. Transportation aid for these programs is paid to the district based on data submitted to DPI through the school finance internet reporting portal. Note: Very few districts have vocational transportation aid.

4. Suggested Audit Procedures

    No audit requirement.

    B. ELIGIBILITY

    1. Compliance Requirement

Pupils may only be classified in the transportation tables by days enrolled. Distance is

    measured from the pupil's residence to the school attended along the usually traveled route. This requires the district to have a system for identifying pupils, days enrolled, distance from residence to school attended using most direct route and any changes during the year.

    The number of pupils enrolled 90 days or less (15 days or less for summer school transportation) is reported separately from pupils enrolled in excess of 90 days (over 15 days for summer transportation).

Pupils are classified in the transportation tables by days enrolled, but WI

    Stats.121.58(2)(am) requires the pupil to be actually transported to receive aid. Although

    pupils may be eligible for transportation, if they are not actually transported, they should not be included on the transportation report.

    255.107 Page 3 of 4

    Wisconsin Department of Public Instruction, Financial Services Team

    WISCONSIN PUBLIC SCHOOL DISTRICT AUDIT MANUAL

    2. Suggested Audit Procedures

    Determine and evaluate the process used by district to identify pupils transported, days enrolled, distances of students from residence to school attended, and any changes during the year. If there are no changes identified for pupils transported during the year, determine that there is a process for identifying changes as they occur.

    Determine that the district has reliable documentation and NOT undocumented assumptions or estimates to support the number of pupils reported as actually transported at least once during the school year.

    Obtain September Pupil Count from the PI-1563 on-line report for your district. The count can be obtained at: http://www.dpi.wi.gov/sfs/index.html. Choose your school district,

    click on Non-Financial Data Home, click on Pupil Count Sept. (PI-1563), click on Fiscal

    Year, provide your ID and password (previously provided password for PI-1506AC), click on and print Final Summary.

    Compare the percentage of pupils reported as transported on the PI-1547 to the September Pupil Count “Final Summary” PI-1563. Determine whether the percentage transported

    appears reasonable for the geographical profile of the district and does not appear to be based on eligibility rather than actual transportation. If it appears unreasonable, inquire of the district what factors may be affecting the percentage (i.e. transportation to private school). If necessary, consider additional reasonability tests (i.e. number of buses, capacity of buses and number of routes compared to pupils reported as transported).

    If the transportation contractor is responsible for providing data to the district, determine that the contractor is providing adequate information as required for the accurate completion of the transportation tables.

3. Compliance Requirement

    A district at its option may provide regular year transportation for distances of less than two miles. However, pupils transported less than two miles during the regular school year are NOT counted on the transportation report unless the transportation is being provided as part of an unusually hazardous transportation plan(UHT) filed by the district. 4. Suggested Audit Procedure

    No audit requirement

255.107 Page 4 of 4

    Wisconsin Department of Public Instruction, Financial Services Team WISCONSIN PUBLIC SCHOOL DISTRICT AUDIT MANUAL

    C. MATCHING, LEVEL OF EFFORT AND/OR EARMARKING

    The auditor is not expected to test for matching, level of effort and/or earmarking

    requirements.

    D. REPORTING REQUIREMENTS

    1. Compliance Requirement

    The number of pupils a school district claims for transportation aid is reported to DPI

    online through the School Finance Reporting Portal.

    2. Suggested Audit Procedures

    No audit requirement

    E. SPECIAL TESTS AND PROVISIONS

    There are no special tests and provisions for the auditor to test.

    Updated April, 2009

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