R277-419-13. LEA Internal Audit Requirements

(1) An LEA shall conduct an annual internal audit of attendance data accuracy. (2) The audit shall include, at a minimum: (a) verification of student enrollment and attendance records; (b) reconciliation of SIS data with submitted reports; and (c) identification of data quality deficiencies. (3) An LEA shall maintain documentation of the audit and provide the documentation to the Superintendent upon request.