_Williams

7imi55ioner

May 2, 2013

Audit DA12-076 #108-910

Dr. Fernando Castillo, Superintendent Progreso Independent School District PO Box 610 Progreso, Texas 78579-0610 Subject: Preliminary Report on 2009-2010 Limited Scope Student Attendance Review Dear Dr. Castillo: The Division of Financial Compliance recently conducted a limited scope review of your district's reporting of 2009-2010 school year student attendance data, as authorized by Title 19 Texas Administrative Code (TAC) 129.21(d) and Section 1.5 of the Student Attendance Accounting Handbook, adopted by reference through 19 TAC 129.1025. This letter is a preliminary report on that review. It describes errors in your district's attendance accounting and reporting identified during the review, the adjustments in attendance data that we have made as a result, and the action your district must now take. The attendance records we examined during the review were for the school year ended August 31, 2010, and the findings and comments in this report pertain to that accounting period. Review Objective The objective of the limited scope student attendance review was to determine whether students were correctly reported for attendance accounting purposes. Our auditors reviewed records related to the following: 1. students enrolled in prekindergarten without standard qualifications reported in the Public Education Information Management System (PEIMS), 2. a student earning career and technical education (CTE) contact hours while reported as receiving services in a special education homebound or hospital class instruction& setting,

and
3. students reported in the pregnancy related services (PRS) program.

The information in this letter relates only to these records and does not extend to the district's
attendance accounting records as a whole. Findings and Adjustments During the review, our auditors found discrepancies between your district's attendance accounting records and the information the district reported through the PEIMS. Our auditors also identified

Student Audit DA12-076 #108-910 Progreso Independent School District SCHEDULE OF STUDENT ATTENDANCE AND ADJUSTMENTS AVERAGE ADA/FTE FOR THE BEST FOUR WEEKS 2009-2010

Reported 7/12/2012

Audit Results

Difference

The monetary adjustments shown below are estimates only, based on audited data compared to the Summary of Finances calculated 7/12/2012. Division of State Funding will make adjustments for Technology Allotment separately from all other adjustments. Actual monetary adjustments made by the Division of State Funding as a result of findings in this report may differ from the below estimate depending on factors in the funding formula at the time of calculation. Adjustments made as a result of this audit may affect your target revenue per WADA for current and future school years.

Technology Allotment

$61,372

$61,240

($132)

Total State Aid (as 017/12/2012) Estimated Net Monetary Adjustments (due to audit) Total Estimate of State Aid (after audit adjustments)

$168,221,791 (48,671) $168,173,120