I. Definitions, Objectives, Compliance Requirements, and Agreed Upon Procedures:

1. ^1. Average Daily Membership (ADM) – “the aggregate number of pupils present plus the aggregate number of pupils absent, divided by the actual number of days the school is in session for the year.

a. Unusually Small Elementary – a necessary small elementary with thirty (30) or fewer ADM.

b. Unusually Small High School – a necessary small high school with forty-eight (48) or fewer ADM.

c. “Necessary small school” for a school established on or after July 1, 1998:

i. There is a total of two hundred (200) or fewer ADM in kindergarten through grade eight (8) (K-8) enrolled in the school. (400) or fewer ADM in grades nine (9) through twelve (12) enrolled in the school. The high school shall have students enrolled in at least three (3) consecutive grades within grades nine (9) through twelve (12) to qualify as a necessary small school.

ii. The average ADM enrolled in kindergarten through grade eight (8) within the same school area for the current school year and the two (2) preceding school years is two hundred (200) or fewer ADM (elementary) 400 or fewer ADM (H.S.).

iii. If any students in grades nine (9) through twelve (12) are enrolled within the same school area, the elementary school shall have students enrolled in at least three (3) consecutive grades within kindergarten through grade eight (8) to qualify as a necessary small school. This paragraph does not apply to any school located in a school area where the total ADM for all schools in that school area is fewer than fifty (50).

1. the school changed the configuration of grades in which students are enrolled at a school so that they differ from the grades in which students were enrolled during the 1997-1998 school year at that school without receiving approval from the state superintendent,

2. the state superintendent found that a more cost effective way to provide adequate education services to those students.

v. The proposed necessary small school is not being created for the purpose of increasing revenues to be made available to the district under the school foundation program.

2. There exist extraordinary circumstances related to the safe and efficient delivery of educational services to students, which make the establishment of a necessary small school the most reasonable alternative.

3. Establishment of the proposed school is to prevent students from spending excessive time in transportation to and from school.

1. To determine whether the selected schools ADM count is correct and supported by the accounting records of the school.

2. To determine if students absent for more than (10) consecutive days, transfers, dropouts, etc. are being added/removed from the school’s ADM records properly.

3. To determine if the District has compiled, summarized and reported individual school ADM amounts in total to the DOE correctly.

4. To determine that the ^2. amount allotted per ADM for the school shall be in proportion to the length of the term the school actually operated, unless caused by closures of schools…

6. To determine if the ADM reported for individual small schools is correct and supported by the accounting records.

1. ^2. Each district which meets the following requirements is eligible to share in the distribution of funds from the foundation account:

Operated all schools for a term of at least one hundred eighty (180) days or the number of days or equivalent hours authorized under an alternative schedule approved by the state board during the previous school years.

2. ^5. Unless an alternative schedule has been approved by the State Board, each school shall be in operation for 180 days or more and shall conduct classes with a majority of teachers and pupils in attendance for at least 175 days. Days used exclusively for registration, report card distribution, teacher/parent conference, and in-service programs may only be counted as days of operation beyond the 175-day minimum. Any alternative schedule must include an equivalent amount of pupil-teacher contact time.

4. ^1. Pupils who have withdrawn from school or who have been absent for more than ten (10) consecutive calendar days shall not (emphasis added) be counted as members.”

^6. All Wyoming schools shall remove from their ADM those pupils who (i.) withdraw from school, (ii.) Are absent more than ten (10) consecutive school calendar days, (iii.) transfer from one school to another within a district (the pupil is removed from the ADM of the sending attendance school.)

5. ^3. When a pupil is attending school for a portion of the school day or when school is dismissed for emergencies prior to the end of the school day, attendance shall be counted following these guidelines:

(a.) Pupil(s) in attendance for a major fraction of one-half day will be counted as one-half day attendance

(b.) Pupil(s) in attendance for a major fraction of one full day will be counted as one whole day attendance.

(c.) Kindergarten pupil(s) in half-day sessions in attendance a major fraction of their session in the equivalent amount of time will be counted as a full day in attendance.

6. ^3.Homebound Pupils: Pupils who cannot physically attend a regular school session but are receiving instruction through a district provided (emphasis added) homebound program will be counted in the regular ADM.

7. ^3.Out of District Placement and Tuition Pupils:The district that receives a pupil from another district shall count that pupil as part of its regular ADM. The district that sends a pupil to another district shall remove that pupil as part of its regular ADM.

8. ^3.Court Ordered Placement of Children: No district shall receive funds, either directly or indirectly, from any facility or home receiving payment under this section for providing education programs and services to children placed and residing in the facility or home, but the district may count the children among its ADM.

9. ^7. Attendance records from each school within the district must be retained for three (3) years after the completion of the school year.

· Elementary Schools: If there is more than one elementary school in the District, select the school(s) with 25% of ADM or the total ADM of the remaining schools whichever is smaller subject to the following:

q If the District is classified as a small school, perform ADM testing as dictated in the following procedures.

q Schools within the elementary level should be rotated so that every school is examined at least every four years.

q If the elementary school has 30 ADM or less perform the following test ONLY for the school: document and report the controls over how the district compiled, verified and reported the attendance information.

q If the school tested in the previous year had no ADM findings and was not classified as a small school, no further ADM testing is required for this school for the current year.

q If the school tested during the previous year had ADM findings, verify and report how the school corrected the finding(s) unless the school had major software or procedural changes. If the school had major software or procedural changes test as dictated in the following procedures. If no major software or procedural changes were noted, no further ADM testing is required for this school for the current year.

· Junior High/Middle Schools: If there is more than one Jr. High/middle school in the District, select the school(s) with 25% of ADM or the total ADM of the remaining schools whichever is smaller subject to the following:

q If the school is classified as a small school, perform ADM testing as dictated in the following procedures.

q Schools within the Jr. High/middle level should be rotated so that the every school is examined at least every four years.

q If the school tested in the previous year had no ADM findings and was not classified as a small school, no further ADM testing is required for this school for the current year.

· High Schools: If there is more than one high school in the District, select the high school(s) with 25% of ADM or the total ADM of the remaining schools whichever is smaller subject to the following:

q If the school is classified as a small school, perform ADM testing as dictated in the following procedures.

q Schools within the high school level should be rotated so that every school is examined at least every four years.

q If the school tested in the previous year had no ADM findings and was not classified as a small school, no further ADM testing is required for this school for the current year.

2. Determine if any of the schools selected in 1. are classified by the Department of Education as a small school on the Funding Worksheet (WDE-100), Small School Adjustment Worksheet, pages 1 & 7. Trace ADM figures reported here for the schools selected in 1. to school level ADM reports for accuracy.

3. Document the selected school's process for taking attendance and submitting counts to the business office and compare to District policies and statutes for adequacy.

4. Document the selected school's process for counting children and calculating ADM and compare to District policies and statutes for adequacy.

5. Document the selected school’s process for adding and removing children who transfer, dropout, or are absent more than (10) consecutive days, from the membership count and compare to District policies and statutes for adequacy.

6. Document the selected school's process for counting ^3.part-time, early dismissals, out of district placements and tuition pupils and compare to District policies and statutes for adequacy.

7. Obtain the document the selected school's use that summarizes attendance information and shows attendance summary student detail, membership days, days absent, and days present, as well as drop and transfer lists.

8. At each selected school, randomly select a total of (15) students (No block samples permitted.) and compare the enrollment and drop dates from reports to school summary and detail information for accuracy. If any were absent more than ten (10) consecutive days, test to determine they are being removed from the count appropriately.

9. Compare membership counts to the selected school's originating documents (i.e., student’s "cumm" file, summary information and DOE reports) for the selections.

10. Determine the number of days the school operated and compare to the statutory requirements above. If less than the above requirements, determine that the State Board of Education approved the alternative schedule.

1. W.S. 21-13-101(a)(i)	2. W.S. 21-13-307(a)(ii)	3. W.S. 21-13-315(b)
4. Chapter VIII, Section 8, DOE Rules	5. Chapter VIII, Section 9, DOE Rules	6. Chapter VIII, Section 9 (b), DOE Rules
7. Chapter VIII, Section 10, DOE Rules	8. W.S. 21-13-318