Mississippi’s system for verifying the accuracy of average daily pupil attendance reports is too limited to ensure valid and equitable distribution of Minimum Program funds, which total $835 million for FY 1991. The law places excessive reliance on arbitrary and unscientific pupil head-counting by personnel who, by law, cannot be required to be trained auditors. Statutes neither require examinations of attendance in accordance with generally accepted auditing standards nor any review of school districts’ internal controls to ensure accurate and reliable attendance reporting systems.
For at least three administrations, the Office of the State Auditor has not paid sufficient attention to the important but limited role prescribed by law for Mississippi’s school examiners. During the 1988-89 school year, the office failed to conduct 37 percent of the required number of preliminary counts and failed to conduct a full six counts in 93 percent of the cases where overreporting may have occurred as determined by the law. For many years, no counts have been conducted as required by law of pupils transported on school buses at public expense.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.