Nuts & Bolts Conference * Student Count
and Transportation CDE Audits* What You
Need To Know
Common Audit Exceptions
Attendance records for count window.
If a student is absent on the count day and/or
the 5 days prior or after, the district will need
to provide additional attendance records.
If a student’s attendance is sporadic, the
district could be asked to provide verification
from the teacher or truant documents
Attendance documents for all students a
district plans to include in their funded count.
Date appropriate SERVICE DELIVERY
PAGE from the IEP for Special Education
For budget years beginning with 2007/08, a
district may count a pupil who is at least five years
old on or before October 1 if the pupil attended at
least one hundred twenty days of Kindergarten in a
state other than Colorado. The district must
maintain appropriate documentation the pupil
attended one hundred twenty days of Kindergarten.
The district could provide one of the following:
Enrollment information from the prior school
that summarizes how many days the student
attended school out of state.
Actual attendance records that show the
student was present in school for 120 days.
Attendance summary document that shows
the student attended school for 120 days.
Calendars and bell schedules that pertain to
ALL secondary students.
Student schedules equal to one half of the
school year. If a district is on trimesters,
schedules for trimester 1 and 2; quarters,
schedules for quarter 1 and 2; hexters,
schedules for hexter 1, 2 and 3.
Any applicable board resolutions to count
passing periods as instructional.
Calculate Student Schedule
Based on Hexters
Number of hours per day in first hexter 5.5
Number of hours per day in second hexter 0
Number of hours per day in third hexter 3.3
Divide by: Three hexters (amount equal to half of the school
Average number of hours per day in the first semester 2.9
Multiply by number of days in school year * 175
Number of hours per year 513.3
Divide by two 2
Number of scheduled hours per semester 256.67
* Includes the equivalent of 24 hours of teacher in-service and
parent-teacher conference days
THIS STUDENT WOULD BE PART TIME AS THEIR SCHEDULED HOURS ARE LESS THAN 360.
By October 5, the facilities report to the
district and CDE any student publicly placed
on the official count day.
The district should count resident students as
out-of-district placed pupils.
If parental rights have been terminated or the
address of the parents is unknown, then the
district in which the facility is located would
count the student.
Documentation Requirements*At Risk
Applications must be signed AND dated by an adult member
of the household.
Applications must contain either the social security number
of the adult who signed the application or the box must be
checked indicating no social security number. If the student
is a foster child or the family receives food stamps a social
security number is not required.
Applications must include the names of ALL household
members including the name(s) of the child(ren) for whom
the application is made.
If the family qualifies for food stamps, part 2 of the
application must be completed.
If the child is a foster child, then part 3 of the application
must be completed. Foster children are children who are the
legal responsibility of a welfare agency or court.
Grandchildren would not qualify as foster children.
Documentation Requirements*At Risk
School district personnel should not alter any information on
the application. If there is a change to the family’s gross
income, the district should obtain a new application or attach
a pay stub that contains the family gross income and is date
appropriate to the applicable October count.
Applications dated 31 days or more past the official count
day should not be included in a district’s October count
Applications must include GROSS income for all household
members who work.
Applications may be carried forward for 30 school days if a
current application has not been submitted by the family.
Income Eligibility guidelines should NOT be distributed to the family
CDE 40 along with the worksheet that calculates
Calendar indicating days students were transported
excluding snow or mud days.
Beginning and ending odometer readings for all
General ledger balances that include account details
for amounts reported in current operating
Mileage records that separate activity, route and
Expenditures as Reimbursable Reimbursable at
Expenditure Category of 6/30/03 at 100% Prorated % Non-Reimbursable
Driver Salaries* $11,144.20 $ 11,144.20
Activity Driver's Salaries 2,500.00 2,500.00
Substitute Driver Salaries* 1,357.59 1,357.59
Benefits* 4,633.58 4,633.58
Parent Mileage Reimbursement 7,429.20 7,429.20
Insurance 2,110.00 2,110.00
Purchased Services 561.60 561.60
Towing 0.00 0.00
Fuel 6,091.88 6,091.88
Oil 307.88 307.88
Tires 0.00 0.00
Parts 794.93 794.93
Maintenance 3,708.19 3,708.19
Supplies 0.00 0.00
Non-reimbursable Salaries & Benefits 2,063.11 2,063.11
Non-reimbursable expenses for field trips 264.79 264.79
Equipment 0.00 0.00
$42,966.95 $19,930.99 $18,208.06 $4,827.90
Administrative Expenses 4,990.00 4,990.00
(Supervision & support salaries, etc.)
Total All Expenditures $47,956.95 $19,930.99 $23,198.06 $4,827.90
*Driver salaries and benefits may not always be 100% reimbursable.
How to calculate allocation percentage: How to calculate current operating expenditures: Shared Cost Calc:
Reimburseable Miles 55,496.00 Costs at 100% $19,930.99 $23,198.06
Non reimbursable Miles 29,504.00 Shared Costs 15,145.88 65.29%
Total Miles 85,000.00 $15,145.88
Allocation Percentage(Apply to shared costs) 65.29%
CDE 40 Comparison:
FYE 06/30/02 FYE 06/30/03 FYE 06/30/04 FYE 06/30/05
Current Operating Expenditures (Line 1) 160,000.00 178,000.00 200,000.00 215,000.00
Migrant Miles ( Line 2) - - - -
Count Day Mileage ( Line 3) 500 600 800 800
Days students are transported ( Line 4) 172 170 171 171
Room and Board ( Line 5) - - - -
Pupils transported on count day ( Line 6) 530 530 530 530
Activity Miles (Line 7) 56,000 45,000 30,000 35,000
Total Miles (Line 8) 137,000 150,000 145,000 160,000
Route Miles (Line 8 - Line 7) 81,000 105,000 115,000 125,000
Non Reimbursable Percentage (Line 7/Line 8) 40.88% 30.00% 20.69% 21.88%
Reimbursable Percentage( Route Miles/Total Miles) 59.12% 70.00% 79.31% 78.13%
Tracey Cantrell, Audit Supervisor
Email address: email@example.com
Phone Number: 303.866.6880
Where to find training documents: