TAILIEUCHUNG - School Attendance and Student Accounting Manual 2012 – 2013

The external audit is intended to enhance the credibility of the financial statements of a firm. Auditors are supposed to verify and certify the quality of financial statements issued by management. However, over the last several decades, a substantial and increasing portion of an accounting firm’s total revenues have been derived from consulting services of various kinds. Provision of these nonaudit services can potentially hurt the quality of an audit by impairing auditor independence because of the economic bond that is created between the auditor and the client. With the revelation of accounting problems in increasing numbers of prominent companies, potential conflicts of interest generated by the lack of. | School Attendance and Student Accounting Manual 2012 - 2013 Public Schools of North Carolina State Board of Education Department of Public Instruction School Business Services School Reporting TABLE OF CONTENTS REVISION CHANGE CHAPTER 1 THOSE ENTITLED TO ATTEND SCHOOL I. TUITION AND II. THOSE ENTITLED TO ATTEND III. PRIVATE AND HOME SCHOOL IV. DEFINITION OF A CHAPTER 2 RULES AND REGULATIONS OF THE STATE BOARD OF EDUCATION GOVERNING COMPULSORY SCHOOL ATTENDANCE AND STUDENT ACCOUNTING I. COMPULSORY ATTENDANCE II. AS SIGNMENT AND III. REQUIREMENTS FOR IV. ATTENDANCE .12 Hospital Lawful Medically Staggered Eckerd Youth Unlawful Make Up days for At-Risk Suspensions and Ten Day V. rules of procedure in law Duties of the Duties of the Social Duties of the Duties of the Penalty of Law VI. attendance VII. AVERAGE DAILY NC Definition of VIII. AVERAGE DAILY MEMbErSHIP IX. AVERAGE DAILY X. ADM CREDIT FOR PARTIAL OR COMPLETE CLOSING OF MILITARY FEDERAL OR PRIVATE CHAPTER 3 STUDENT ACCOUNTING FOR EXTENDED SCHOOL DAY PROGRAMS AND HOSPITAL SCHOOLS I. EXTENDED SCHOOL DAY II. HOSPITAL SCHOOLS. 35 Page 2 of 72 CHAPTER 4 CLASS SIZE TEACHER DAILY LOAD MAXIMUMS I. ADMINISTRATION OF CLASS II. INITIAL REPORTING OF CLASS III. ALLOTMENT ADJUSTMENTS OR WAIVERS DUE TO EXCESS CLASS SIZE .39 IV. SCHOOL-BASED MANAGEMENT AND ACCOUNTABILITY V. PENALTY FOR CHAPTER 5 SCHOOL CALENDARS Opening Closing Dates Missed Days Educational School Closing Due to Inclement Weather and other Emergencies School Calendar Make Up

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