posted April 6, 2017

AOI - Full Time Equivalency Enrollment Statement

by Joshua Jumper, CPA, CGFM, Audit Manager


Arizona Online Instruction (AOI) programs have increased steadily across the state the past few years. According the Arizona State Board of Education, as of August 2016 there were approximately 60 approved programs. What is increasing at an even more rapid rate, it seems, is the number of students at those approved programs participating in online instruction. This can make compliance more difficult as the volume of students increase. ADE policy memo SF-0003 was issued on July 1, 2014 and included updated requirements for AOI participation. This includes the requirement for an Intended Full Time Equivalency Enrollment Statement. Moreover, the USFR Questionnaire specifically directs auditors to review this as it asks: “Was the student's Intended Full Time Equivalency Enrollment Statement maintained?”

For all students, each AOI operator must collect and maintain, for audit purposes, an Intended Full Time Equivalency Enrollment Statement from the parent or guardian of each pupil at the time of enrolling in the AOI. The form should be used to determine the initial FTE of the AOI student and any subsequent changes in FTE if the student falls below the required number of hours or subjects during the year. If there are any changes, be sure to document them on the student’s form.

Below are some best practices to implement for your organization’s Intended FTE Enrollment Statement:

  • Create an organization-wide standard form
  • Ensure that this form is completed at the time of enrollment.
  • Include the minimum hours required for compliance, based on grade level
  • Include wording regarding compliance with state mandated testing with ASRS 15-808-B
  • The form should be signed and dated by both the student and the parent/guardian

Implementing these items on your enrollment statement will help to not only ensure compliance but also to assist administrative efficiency and consistency throughout your district.

The content of these pages is for general information purposes only and does not constitute advice. Heinfeld, Meech & Co., P.C. tries to provide content that is true and accurate as of the date of writing; however, we give no assurance or warranty regarding the accuracy, timeliness, or applicability of any of the contents.