CODE:JEE

STUDENT ACCOUNTING

In May of 1995, the State of Board of Education adopted a change in its "Pupil Accounting Rule." On July 1, 1995, the following policy regarding student accounting was implemented:

State funds for support of the public schools are allocated among the various school districts primarily on the basis of average daily membership (ADM). The purpose of this rule is to specify pupil accounting procedures used in equitably and uniformly apportioning and distributing state funds for education.

  1. DEFINITIONS
    1. "Membership" means the number of pupils on the current roll of a class or school as of a given date. A pupil is a member of a class or school from the date of entrance at the school and is placed on the current roll until official withdrawal from the class or school because of completion, dismissal, death, transfer, or administrative withdrawal. The date of withdrawal is the date on which it is officially known that the pupil has left school for one of the above reasons and is not necessary the first day after the date of last attendance. In no case may the date of withdrawal be longer than 10 days after the last day of attendance, except for reasons of sickness, hospitalization, pending court investigation or action, prior-approved trip, or earnest and persistent efforts to keep a child in school with services provided by the school district.
    2. "Aggregate Days of Membership" means the sum of all days of membership of all students during a school year.
    3. "Pupil in Average Daily Membership (ADM)" means a full-day equivalent pupil.
    4. "Adult Education" means organized public educational programs, other than regular full-time and summer elementary and secondary day school, which provide opportunities for adult and out-of-school youth who have not graduated, to further their education.
    5. "Continuous Education" means regular full-time and summer day school programs outlined by the Board for the purpose of students completing the education process.
    6. "Alternative High School" means a non-standard high school for students with special needs, interests, or learning styles, which meets all of the following criteria:
      1. the local school has been officially designated as a high school by the local board of education;
      2. a principal and staff assigned to the school as a primary assignment;
      3. extra costs are associated with the school such as counseling staff, library, and other support costs;
      4. an approved applied technology education program is operated at the school;
      5. the school is primarily for youth in continuous education who have not graduated from high school but are working toward graduation. Its programs qualify students as candidates for graduation.
    7. "Part-time Student" means a student carrying less than a full course load, as determined by the Board or the local board of education.
    8. "Board" means the Utah State Board of Education.
    9. "School Year" means a minimum of 990 hours of instruction in a minimum of 180 school days required to qualify for full minimum funding. The 180 school days shall be scheduled during a 12 month period beginning July 1, 1995.
      1. The kindergarten program is a half-day program providing a minimum of 450 hours of instruction in a minimum of 180 school days during a school year to qualify for full minimum school funding.
      2. In grade one, the school shall provide a minimum of 810 hours of instruction in a minimum of 180 school days during a school year to qualify for full minimum funding.
    10. "Dropout" means an individual in grades 7-12 who:
      1. was enrolled in public school at some time during the previous school year;
      2. was not enrolled within five school days of the start of the current school year;
      3. has not graduated from high school or completed a state or district approved education program; and
      4. does not fall within an exception as defined in Section 4C, of this rule.
    11. "Dropout Rate" means the percentage of dropouts under 22 years of age eligible to be enrolled in grades seven through 12.
    12. "LEA" means a local education agency, including public school districts and post secondary institutions.
    13. "USOE" means the Utah State Office of Education.
    14. "Add-on WPU" means additional weighted pupil units earned in accordance with the Minimum School Program Act, 53A-17a-104 in the areas of special education, applied technology education, adult education, youth-in-custody, and necessarily existent small schools.
    15. "Weighted Pupil Unit (WPU)" means the unit of measure of factors that is computed in accordance with the Minimum School Program Act for the purpose of determining the costs of a program on a uniform basis for each district.
    16. "School Day" means a minimum of two hours per day per session in kindergarten; and a minimum of four hours per day in grades one through twelve. All school day calculations shall exclude lunch periods and pass time between classes.
  2. OPERATIONS: LENGTH OF SCHOOL DAY AND SCHOOL YEAR
    1. School districts are required to conduct school for at least 990 instructional hours and 180 school days each school year. The days or hours may be offered at any time during the school year provided that each school day is consistent with Subsection R277-419-1(0), July 1 to June 30, except for Sunday. A student who is in membership in a regular school program for one full school year generates the full WPU possible under the law. No student may generate WPU monies for more than 990 hours in any school year.
    2. Official Records:
      1. To determine membership, school districts shall ensure that records of attendance are kept in each school which clearly and accurately show the entry date, exit date, and attendance record of each student. These records shall show when a student has been absent from school ten consecutive school days.
      2. All children with disabilities in the self-contained programs shall be identified with their disability code in the individual school's records of attendance.
      3. Computerized or manually produced records for applied technology programs shall be kept by teacher, class, and Classification of Instructional Program(CIP) code. These records shall clearly and accurately show the entry and exit date of each student and whether a student has been absent from school ten consecutive days.
      4. A minimum of One Attendance Check shall be made by the school each school day.
    3. Because of school activities requiring schedule and program modification during the first and last days of the school year, a district may report for the first five days, aggregate days of membership equal to the number recorded for the second five-day period of the school year. For the last three-day period, a district may report aggregate days of membership equal to the number recorded for the immediately preceding three-day period.
    4. School District Audits -- INDEPENDENT AUDITOR:
      1. An independent auditor shall be employed under contract by each school district to audit its student accounting records annually and report the findings to the district board of education;
      2. Reporting due dates and suggested forms and procedures are found in the Guidelines and Procedures for Conducting the Annual Statistical Audits of Fall Enrollment and Student Membership provided to school districts by the USOE;
      3. The USOE shall review student membership and fall enrollment audits as they relate to the allocation of state funds.
  3. MEMBERSHIP:
    1. Funding the Basic Program: For purposes of funding the regular school program a student can only be a pupil in average daily membership once on any day. A student may be counted in full-time membership in the regular school program, or full-time membership in some other program, or in part-time membership in the regular school program and part-time membership in some other program. If a student's day is part-time in the regular school program and part-time in some other program (e.g., Adult Basic Education, Youth in Custody), the student's membership is reported on a pro-rated basis for each program. A student shall not be funded for more than one regular WPU for any school year. However, in addition, add-on WPU's may be generated.
    2. ADM for Full-Time Students: Full-time students (990 hours) in grades 2-12 may be in average daily membership whenever district-approved classes are available.
    3. Minimum criteria for homebound/hospitalized services:
      1. A student requiring homebound or hospitalized teacher services shall receive an average of two contact hours of instruction per week to qualify for full membership in the regular program.
      2. A district shall provide the minimum of two contact hours per week and document that contact or it may not claim the state WPU for the student.
      3. The circumstances requiring the services shall be clearly stated and may include specific injuries, surgery, illness, other disabilities, pregnancy, or a district determination that a student should receive home instruction and supervision for a designated period of time. The expected period of absence must be estimated.
      4. A student with disabilities meeting these requirements may be accounted for under the special education homebound instruction program and receive the appropriate special education funding.
    4. Counting A Suspended Student: A student suspended in accordance with the law may be counted in membership, after 10 consecutive days of suspension, if the school continues to provide educational services at the minimum level required and outlined by this policy to the student during the suspension period.
    5. Student Enrollment -- Student Membership:
      1. the membership of students enrolled part-time in public schools is determined by the ratio of the number of hours or periods in the school day or week. For example, a student in membership 3 periods in a 7 period school day generates 3/7 membership;
      2. to count membership in measuring eligibility for state funds, enrollment of a public school student in either of the following shall be counted as if the student were enrolled in a public school class or classes during that portion of the school day or week:
        1. released time religious instruction, not to exceed the equivalent of one class period per day;
        2. a private school, not including a parochial school, under a public school district which requires the instruction to be paid by public funds. Membership is calculated on the basis of fractional daily membership;
        3. except as provided above, a student enrolled in a public school and any of the following shall be credited for membership for state funding purposes only for the public school portion of the school day:
          1. a private school
          2. a home school
          3. a parochial school.
    6. Concurrent Enrollment: A student concurrently enrolled in a post-secondary institution and the public schools during a year may be counted in membership if the public school approves the post-secondary program and receives the progress reports and membership and attendance reports from the institution.
    7. Youth in Custody: Districts may claim membership for students who are regularly enrolled in youth in custody classes, and who are also regularly enrolled during other times of the day in non-youth in custody classes. If the student is enrolled in YIC classes for up to two hours a day, the district may claim full membership; from two to four hours, 1/2 membership; for more than four hours, no membership. No subtraction in district membership shall be made for students who are enrolled in youth in custody classes for two or fewer hours per day or who receive tutoring, tracking, or other support services which do not result in a reduction in regular class enrollment.
    8. Recommendations for "Special Needs" Students: The district providing the educational services for the following students may count them in full membership:
      1. students between the ages of five and eighteen who are residents of another school district in the state, who have received written permission for entry from the receiving district, and for whom the receiving district has given written notification to the board of education of the district of residence;
      2. exchange students under 53A-2-206 which requires the student to be sponsored by an agency approved by the Board prior to the students' arrival in the United States; and
      3. students beyond the age of eighteen remaining in continuous education.
    9. High School Completion Options and Funding:
      1. Students eighteen years of age or over who have not graduated from high school with their graduating class shall not be enrolled as continuous education students, except students who do not graduate with their graduating class due to:
        1. sickness;
        2. hospitalization;
        3. pending court investigation or action or both;
        4. other extenuating circumstances beyond the control of the student; or
        5. special education students attending school in accordance with the provisions of a valid Individualized Education Program (IEP) who may be enrolled until age 22 or until graduated. School districts are encouraged to handle these students in the regular programs with approval by the local boards of education.
      2. A student under eighteen years of age who has not graduated and who is a resident of the district, may, with approval under state administered Adult Education Standards, enroll in the Adult Basic And Adult High School Completion Program and generate regular state WPU's at the rate of 990 clock hours of membership per one weighted pupil unit per year, 1 F.T.E. on a yearly basis. The clock hours of students enrolled part-time must be pro-rated;
      3. A student eighteen years of age or over who has not graduated, who is domiciled in the state of Utah, and who intends to graduate from high school may, with approval under the state administered Adult Education Standards, enroll in the State Adult High School Completion Program and attend up to 990 clock hours of membership per year, 1 F.T.E on a yearly basis. Weighted pupil units are generated for Adult High School Completion students at the rate of 72 days or 396 clock hours of membership per WPU.
        1. The clock hours of students enrolled part-time must be pro-rated.
        2. As an alternative, equivalent weighted pupil units may be generated for competencies mastered on the basis of prior authorization of a district plan by the Adult Education and USOE Finance and Business Sections.
        3. The ten-day membership rule of Subsection 1 (A) for Adult High School Completion students is 10 clock hours.
    10. Applied Technology Class Attendance:
      1. A student may be in a full-time membership and generate the regular WPU even though spending part of the day at an applied technology center.
      2. Students may generate regular WPU's hour for hour spent in bus travel to and from applied technology centers, if the students are traveling during their regular school day.
      3. Add-on WPU's are generated during approved applied technology instruction but not during bus travel.
    11. Alternative High School Membership:
      1. The following conditions shall exist in order to generate WPU's for Alternative High School Membership:
        1. the Alternative High School must have on file an assignment transfer from the district of residence for eligible students; and
        2. only students in continuous education generate regular WPU's.
      2. Students involved only with course work at the school have ADM calculated in the same manner as part-time or full-time students in the regular school;
      3. A student whose program consists of seminars or course work part time and participating in work experience part time in the community with or without pay, has ADM computed by dividing the hours of membership by 990. For the purposes of computing ADM, work experience is limited to a maximum of ten hours per week;
      4. Students who are engaged in independent or home study have ADM calculated by dividing the student contact credits earned by a regular full-time student during the regular school year in the district. For example, to determine the fraction of one ADM for which a student will be counted, if in the high school a full-time student earns seven contact credits, seven is the denominator and the numerator will be the contact credits earned from independent study.
  4. DROPOUT DETERMINATION -- DEFINITIONS
    1. Individuals who fail to report for the opening of school as defined under Section 1 (I) of this rule, are counted as dropouts from the grade and for the school year for which they fail to report. (For example, a student enrolled at the end of 1990-91, but not enrolled at the beginning of 1991-92 is recorded as a dropout for the 1991- 92 school year.)
    2. School Completion:
      1. An individual is recorded as completing school when he graduates in the traditional sense from high school or when he completes a state or district approved educational program and receives formal recognition of graduation or completion from school authorities.
        1. State or district-approved programs may include special education programs as defined by the student's IEP, home-based education, GED preparation, alternative high school, and adult high school completion.
        2. Adult high school may be an accumulation of regular high school credits, GED credits, and adult high school credits.
    3. Exceptions to the Dropout Definition:
      1. An individual is not a dropout if he graduates or completes an approved program by June 30 of the same school year.
      2. A student who transfers to a home school or non-accredited private school is not a dropout if:
        1. the student files an application annually with the appropriate public school district;
        2. the student provides verification to the school district's satisfaction that the State Core is being taught; and
        3. the district recognizes the student as proceeding toward graduation and allows the student to re-enter traditional public school.
      3. An individual is not a dropout if the student transfers to another public school district, private school, or state or district-approved education program. The transfer shall be documented by evidence of continuing secondary education, i.e., a request for academic transcripts or student records by the receiving school and shall be received within 30 days of leaving school or of the date a new school year begins.
      4. An individual is not a dropout if the student's absence is due to suspension or illness and the school is properly notified and services are provided as outlined in this rule.
      5. An individual is not a dropout if the student dies.
  5. DROPOUT CALCULATIONS
    1. The formulas for calculating the dropout rates may include:
      1. an annual dropout rate;
      2. a synthetic cumulative dropout rate; and
      3. other factors as defined by the National Center for Education Statistics
    2. Specific dropout formulas shall be developed and calculated by the USOE.
  6. STUDENT IDENTIFICATION AND TRACKING -- SOCIAL SECURITY IDENTIFICATION
  7. School districts shall request all students to provide the district with a social security number for purposes of identification and electronic record transfer.

  8. VARIANCES -- EXCEPTIONS IN MAKING ACCOUNTING CALCULATIONS
    1. An exception may be made at the discretion of the local board in the length of the school day for students with unusual problems. The time an expected student is required to be in school is established in view of the students particular needs.
    2. Emergency/activity time should be included in a school district's annual calendaring for each school. If school is closed for any reason, the instructional time missed shall made up under the emergency/activity time as part of the minimum required time to qualify for full funding.
    3. Staff Planning Time; Parent-Teacher and Student Education Plan (SEP) Conferences.
      1. To provide planning time for staff, districts may hold school longer some days of the week.
      2. Schools may conduct parent-teacher and student education plan conferences during the school day
      3. Such conferences may only be held for a total of the equivalent of three full days or a maximum of 16.5 hours for the school year. ADM is counted as that of the previous school day.
      4. The final decision and approval regarding planning time, parent-teacher and SEP conferences rests with the local boards of education, consistent with Utah law and Board administrative rules.
      5. Approved Pupil Accounting Rule Motions and Related Motions:(Utah Admin. R277-419)
        • Motion 1: That the State Board of Education approved the recommended changes in Rule R277-419, Pupil Accounting to be effective July 1, 1995.
        • Motion 2: Schools currently using a 4 day week schedule and schools currently using a modified 45-15 year round schedule shall be considered to be in compliance with this rule for the school year beginning July 1, 1995 if they schedule a minimum of 990 hours in a minimum of 172 days. Those districts where schools are granted this waiver shall initiate steps to bring these schools to a 180 day schedule.
        • Motion 3: The Utah High School Activities Association shall be informed that it is expected that inter-school activities be scheduled in a manner that will eliminate the need for students to miss instructional time.
        • Motion 4: That for the 1995-96 school year all districts be required to submit a report to the State Superintendent for each of their secondary schools which contains the following information:
          1. A schedule of all inter-school activities including the starting and ending time for both the activity and the travel for each activity.
          2. The number of students including participants and spectators who are absent from any part of the school day to attend or participate in each activity.
          3. The instructional time that is missed by students for each activity.
          4. The number of teachers and the number of classes missed by those teachers in order to be involved in the activity.

Approved: July 1, 1995