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Auditing chap 5 of Titles Sec. School privileges for children in certain placements, nonresident children, children in temporary shelters, homeless children and children in juvenile detention facilities.
Except as provided in subsection d of this section and subdivision 4 of subsection e of section d, payment for such education shall be made by the board of education of the school district under whose jurisdiction such child would otherwise be attending school where such a school district is identified.
Such financial responsibility shall be the lesser of one hundred per cent of the costs of such education or the average per pupil educational costs of such board of education for the prior fiscal year, determined in accordance with subsection a of section f.
The costs for services other than educational shall be paid by the state agency which placed the child. Notwithstanding the provisions of this subsection, for the fiscal years ending June 30,to June 30,inclusive, and for the fiscal years ending June 30,to June 30,inclusive, the amount of the grants payable to local or regional boards of education in accordance with this subsection shall be reduced proportionately if the total of such grants in such year exceeds the amount appropriated for the purposes of this subsection for such year.
A local or regional board of education may require documentation from the parent or guardian, the relative or nonrelative, emancipated minor or pupil eighteen years of age or older that the residence is to be permanent, provided without pay and not for the sole purpose of obtaining school accommodations provided by the school district.
Upon notification from the school district in which the temporary shelter is located, the school district in which the child would otherwise reside, if identified, shall either pay tuition to the school district in which the temporary shelter is located for the child to attend school in that district or shall continue to provide educational services, including transportation, to such child.
If the school district where the child would otherwise reside cannot be identified, the school district in which the temporary shelter is located shall be financially responsible for the educational costs for such child, except that in the case of a child who requires special education and related services and is placed by the Department of Children and Families in a temporary shelter on or after July 1,the school district in which the child resided immediately prior to such placement or the Department of Children and Families shall be responsible for the cost of such special education and related services, to the extent such board or department is responsible for such costs under subparagraph B of subdivision 2 of subsection e of section d.
If the school district where the child would otherwise reside declines to provide free school privileges, the school district where the temporary shelter is located shall provide free school privileges and may recover tuition from the school district where the child would otherwise reside.
The provision of general education and special education and related services shall be in accordance with all applicable state and federal laws concerning the provision of educational services. Such board may provide such educational services directly or may contract with public or private educational service providers for the provision of such services.
Tuition may be charged to the local or regional board of education under whose jurisdiction the child would otherwise be attending school for the provision of general education and special education and related services. Upon notification of such board of education by the educational services provider for the juvenile detention facility, the child shall be reenrolled in the school district where the child would otherwise be attending school or, if no such district can be identified, in the school district in which the juvenile detention facility is located, and provided with educational services in accordance with the provisions of this subsection.
Credit assigned shall be the credit of the local or regional board of education responsible for the provision of the educational services. Credit assigned for work completed by the child shall be accepted in transfer by the local or regional board of education for the school district in which the child continues his or her education after discharge from the juvenile detention facility.
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Auditing Standards as issued by the Comptroller General of the United States (GC ). Standards require that internal audit organizations develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit organization.
CHAPTER 3 Learning Objectives After studying this chapter, students should be able to: 1. Identify, for social security purposes, those persons covered under the law and those services that make up employment.
2. Identify the types of compensation that are defined as wages. Trend analysis, common-size financial statements, and ratios are presented for the Brody Corporation in Figure Assume that you are auditing Brody .
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