CALCULATION OF NUMBER OF STUDENTS.

SEC. 2402. CALCULATION OF NUMBER OF STUDENTS. (a) School Reporting Requirement.— (1) In general.— Not later than September 15, 1996, and not later than September 15 of each year thereafter, each District of Columbia public school and public charter school shall submit a report to the Mayor and the Board of Education containing the information described in subsection (b) that is applicable to such school. (2) Special rule.— Not later than April 1, 1997, and not later than April 1 of each year thereafter, each public charter school shall submit a report in the same form and manner as described in paragraph (1) to ensure accurate payment under section 2403(a)(2)(B)(ii). (b) Calculation of Number of Students.— Not later than 30 days after the date of the enactment of this Act, and not later than October 15 of each year thereafter, the Board of Education shall calculate the following: (1) The number of students, including nonresident students and students with special needs, enrolled in each grade from kindergarten through grade 12 of the District of Columbia 110 STAT. 1321–138public schools and in public charter schools, and the number of students whose tuition for enrollment in other schools is paid for with funds available to the District of Columbia public schools. (2) The amount of fees and tuition assessed and collected from the nonresident students described in paragraph (1). (3) The number of students, including nonresident students, enrolled in preschool and prekindergarten in the District of Columbia public schools and in public charter schools. (4) The amount of fees and tuition assessed and collected from the nonresident students described in paragraph (3). (5) The number of full time equivalent adult students enrolled in adult, community, continuing, and vocational education programs in the District of Columbia public schools and in public charter schools. (6) The amount of fees and tuition assessed and collected from resident and nonresident adult students described in paragraph (5). (7) The number of students, including nonresident students, enrolled in nongrade level programs in District of Columbia public schools and in public charter schools. (8) The amount of fees and tuition assessed and collected from nonresident students described in paragraph (7). (c) Annual Reports.— Not later than 30 days after the date of the enactment of this Act, and not later than October 15 of each year thereafter, the Board of Education shall prepare and submit to the Authority, the Mayor, the District of Columbia Council, the Consensus Commission, the Comptroller General of the United States, and the appropriate congressional committees a report containing a summary of the most recent calculations made under subsection (b). (d) Audit of Initial Calculations — (1) In general.— The Board of Education shall arrange with the Authority to provide for the conduct of an independent audit of the initial calculations described in subsection (b). (2) Conduct of audit.— In conducting the audit, the independent auditor— (A) shall provide an opinion as to the accuracy of the information contained in the report described in subsection (c); and (B) shall identify any material weaknesses in the systems, procedures, or methodology used by the Board of Education— (i) in determining the number of students, including nonresident students, enrolled in the District of Columbia public schools and in public charter schools, and the number of students whose tuition for enrollment in other school systems is paid for by funds available to the District of Columbia public schools; and (ii) in assessing and collecting fees and tuition from nonresident students. (3) Submission of audit.— Not later than 45 days, or as soon thereafter as is practicable, after the date on which the Authority receives the initial annual report from the Board of Education under subsection (c), the Authority shall submit to the Board of Education, the Mayor, the District of Columbia 110 STAT. 1321–139Council, and the appropriate congressional committees, the audit conducted under this subsection. (4) Cost of the audit.— The Board of Education shall reimburse the Authority for the cost of the independent audit, solely from amounts appropriated to the Board of Education for staff, stipends, and other-than-personal-services of the Board of Education by an Act making appropriations for the District of Columbia.