FORM 1
Central Administration-ICQ
Internal Control Questionnaire (ICQ) Form
Accounting Firm/Auditor:______
Name of County/District #:______
School Year Audited:______
Instructions: Provide response and initial each question answered; also, attach the ICQ Completion Form (Form 3) and add attachments if necessary. Questions can be answered in any order.
Respond by [date]:______
QUESTIONS / RESPONSE (or Yes/No/NA) / Initial/Date- Procedures for gathering, maintaining, recording and reporting information
(b)How does central administration ensure that leaver procedures are consistently applied by all campuses? Explain.
2.Internal Auditor
(a)Does central administration have an internal audit department?
(b)If yes, does the internal auditor conduct audits of PEIMS leaver records?
(c)If another department or division conducts leaver audits, provide the name and contact number of the person who conducts the leaver audit.
(d)If yes, provide the name and contact number of the person who conducts the leaver audit.
3.PEIMS Coordinator/Designee
(a)Provide the name and contact number of the central administration’s PEIMS Coordinator/designee.
(b)Does the central administration have qualification requirements for the PEIMS Coordinator/designee? If so, please provide a copy.
(c)Provide a copy of the PEIMS Coordinator’s/designee’s job description.
(d)Does the central administration require continuing education of the PEIMS Coordinator/designee?
(e)If yes, list training attended by PEIMS coordinator/designee for the past 3 years.
4.Documentation and Coding
(a)Provide a flowchart of central administration-level PEIMS coding process (central administration should provide flowchart).
(b)Is there a time-line central administration follows when preparing data for submission? If yes, please provide.
(c)Describe process flow and who is responsible for what tasks. (central administration should provide this response) Attach flowchart provided by the central administration.
(d)Provide the name and contact number of the person(s) who reviews leaver documentation for compliance with PEIMS requirements and who reviews leaver documentation to ensure that it matches with the code assigned.
(e)What procedures are in place for entering and editing dropout data?
(f)If the individual responsible for coding is not available, has someone been cross-trained to address coding concerns?
(g)Does the school have any coding concerns?
(h)What coding issues have been the most prevalent? Please list.
(i)Provide the name and contact number of person who is in charge of how coding questions are resolved at the central administration-level.
(j)If that individual(s) is not available, then how are coding issues resolved?
5.Education Service Centers
(a)Does the ESC and/or central administration receive the information needed from the ServiceCenter to satisfy coding questions?
(b)Does the ESC and/or provide adequate training or guidance to help with coding or other concerns involving PEIMS reports and/or issues?
6.Safeguards
(a)Does central administration have computer system safeguards to preserve the integrity of student information from deletion of entries or transactions, sabotage or disaster (e.g., fire, computer hacking or natural disaster)? Explain.
(b)Has the school taken measures to reproduce unaltered student records if the originals are destroyed? Please describe.
(c)These measures must include the ability to reproduce such records at any point during the required five years of record retention.
(d)Has the school taken measures to reproduce unaltered student records if the school changes software vendors or if the software versions change?
7.Technical Assistance
(a)What student accounting software does the central administration use? Provide name of software.
(b)Does the student attendance accounting software meet the requirements for PEIMS reporting purposes?
(c)Who provides technical assistance for the software?
(d)Is the technician able to promptly resolve problems that arise in the software?
Form 2
Workpaper #:Prepared By:
Date:
Internal Control Questionnaire (ICQ) Form
Campus-ICQ
(for campuses with students in grades 7-12)
Accounting Firm/Auditor:______
Name of District/County/Campus #:______
School Year Audited:______
Instructions: Provide response and initial each question answered; also, attach the ICQ Completion Form (Form 3) and add attachments if necessary. Questions can be answered in any order.
Respond by [date]:______
QUESTION / RESPONSE (or Yes/No/NA) / Initial/Date- Procedures for gathering, maintaining, recording and reporting information
(b)Does the campus review procedures to ensure that they are uniform to central administration and consistently applied? Explain.
2.Campus PEIMS Coordinator/Designee
(a)Provide the name and contact number of the campus PEIMS Coordinator/designee.
(b)Does the central administration have qualification requirements for the campus PEIMS Coordinator/designee? If so, please provide a copy.
(c)Provide a copy of the campus PEIMS Coordinator’s/designee’s job description.
(d)Does the central administration require continuing education of the campus PEIMS Coordinator/designee?
(e)If yes, list training attended by PEIMS coordinator/designee for the past 3 years
3. Documentation and Coding
(a)Provide the name and contact number of person(s) in charge of coding.
(b)What leaver coding issues have been the most prevalent? Please explain.
(c)Are procedures in place designating the individual(s) who has authority to enter and edit dropout data?
(d)Does the campus have procedures in place to ensure required documentation is maintained in the student files?
(e)If the individual(s) at campus-level is not available, then how is the coding issue resolved?
(f)If the school campus has more than one individual coding student leavers does the school require those individuals to be cross-trained?
(g)Does the campus receive the information needed from the central administration PEIMS coordinator to satisfy coding questions?
(h)Does the central administration provide the training or guidance to help with coding or other concerns involving PEIMS reports and/or issues?
(i)Provide a flowchart of PEIMS coding process. Identify responsibilities in the flowchart process (flowchart to be provided by campus).
(j)Describe the procedures used at the campus level to correct errors or omissions that are discovered in the dropout records at the central administration level.
(k)Is there a time-line the campus follows when preparing data for submission?
If yes, please provide.
(l)Does the campus have written procedures stating who can act as an authorized representative for purposes of signing withdrawal forms and other leaver reasons documentation? If so, please describe location (e.g., pages 6-9 in the school campus’s procedures manual).
(m)Provide the name and contact number of the person(s) who ensures that PEIMS leaver records are accurate before they are submitted to the central administration.
4.Education Service Centers
(a)Does the campus receive the information needed from the ESC and/or central administration to satisfy coding questions?
(b)Does the ESC and/or central administration provide adequate training or guidance to help with coding or other concerns involving PEIMS reports and/or issues?
5.Safeguards
(a)Does the campus have computer system safeguards to preserve the integrity of student information from deletion of entries or transactions, sabotage or disaster (e.g., fire, computer hacking or natural disaster)? Explain.
(b)Has the school taken measures to reproduce unaltered student records if the originals are destroyed? Please describe.
(c)These measures must include the ability to reproduce such records at any point during the required five years of record retention.
6.Technical Assistance
(a)What student accounting software does the campus use? Provide name of software.
(b)Does the student attendance accounting software meet the requirements for PEIMS reporting purposes?
(c)Who provides technical assistance for the software?
(d)Is the technician able to promptly resolve problems that arise in the software?