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PUT TITLE HEREMinistry of Education Enrolment/ESL Compliance

Audits

Information Session for School Board Finance Staff and External AuditorsTransfer Payments & Financial Reporting BranchFall 2008

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Presentation Objectives

• Overview of – Ministry Fall 2008 compliance audit process– Significant Areas of Non-Compliance noted during

Ministry Audits– Recommendations to address Compliance Issues

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Audit ProcessFall 2008

• At least 10 boards selected– Day School Enrolment– English as a Second language (ESL) or

Perfectionnement du français (PDF)

• Audit Period 2007-08 school year

• Audits conducted using standard provincial audit instruments

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Audit ProcessFall 2008

• Field visits to secondary schools– 2 to 4 schools depending on board size

• Desk audits for elementary schools– 2 to 4 schools depending on board size– lower risk– expanded to field visit if required

• Board wide self audits if material systemic errors uncovered in schools

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Audit ProcessFall 2008

• Ministry findings & recommendations confirmed in school and board reports

• Adjustments made to financial related data in board Financial Statements

• Provincial Report posted to Transfer Payments and Financial Reporting Branch web site http://tpfr.edu.gov.on.ca/

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Compliance IssuesDay School Enrolment

• Failure to retain required enrolment records for audit purposes

• School Summary OnSIS values do not equal those recorded in the enrolment register monthly summaries for count dates

• Attendance counsellor reports & medical documentation unavailable for pupil prolonged absences

• Failure to remove pupils from the register on their effective date of transfer or retirement

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Compliance IssuesDay School Enrolment

• E-learning course enrolment incorrectly recorded

• Pupil Educational Exchange programs not in accordance with ministry requirements

• Fee paying pupils incorrectly reported as pupils of the board

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Compliance IssuesEnglish as a Second Language

• Pupils claimed that were not enrolled on October 31st

• Immigration documentation unavailable that confirm pupil date of entry into Canada

• Schools unable to provide listing of pupils claimed for funding

• Pupils recorded in wrong qualifying year

• Pupils born in Canada claimed for funding

• Misconception that pupils need to receive ESL programs to qualify for funding

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Appropriate Corrective Action

• Ensure school staff are aware of “rules” – Register Instructions

http://www.edu.gov.on.ca/eng/document/forms/enrol/212372e.pdf).

• Review documentation requirements for pupils with prolonged absences with school staff

• Review OnSIS ESL instructions with school staff. – OnSIS Verification Reports – Guidelines and Instructions – July 2008).

• Appropriate ongoing training for school staff – annual workshops– Ministry Enrolment/ESL Presentation available upon request.– Federal immigration forms required to support ESL claim.

• School audits conducted by board staff – Ministry audit instruments are available for this purpose).

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Ministry of EducationEnrolment/ESL Compliance Audits

• Board Finance Officer– Firstname.lastname@ontario.ca

SANJAY CHITAPAIN JANE COLLINS

DAVID CORKETT CHERYL DALRYMPLE

GREG FIORIDO VINOD GUREWAN

TIM KIELMAN BRENDA SHAW

LISA TARINI2 DAVID WRIGHT2

• Dave Christie– Project Manager, Enrolment– (416) 325-2048– dave.christie@ontario.ca

• QUESTIONS?