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YELLOW SHEET Office of the State Auditor of Missouri |
October 4, 2001
Report No. 2001-106
The following problem was
discovered as a result of an audit conducted by our office of the Student
Attendance Records of the Department of Social Services, Division of Youth Services.
The Missouri State Auditor�s Office has audited the
compliance of the Department of� Social
Services, Division of Youth Services with respect to the methods of maintaining
student attendance records.� Our
responsibility is to express an opinion on the division�s compliance based on
our audit.
As
provided by state law, the Division of Youth Services is entitled to state aid
for youth assigned to the division�s facilities which have an education program
approved by the Department of Elementary and Secondary Education.� The state aid payments are based on the
number of full-time equivalent students and the average daily attendance.� The Division of Youth Services received
$2,702,502 and $2,130,481 from the Department of Elementary and Secondary
Education for the years ended June 30, 2001 and 2000, respectively.�
Teachers
typically record daily attendance for each of their classes.� Their attendance is then submitted to the
school secretary who enters the attendance into the Division of Youth Services
computer information system.
In
our opinion, the student attendance records are accurately maintained by the
division.� However, the audit noted that
the Division of Youth Services failed to report school attendance data to the
Department of Elementary and Secondary Education within the timeframes required
by state law.
