Revised Oct. 2016
Illinois State Board of Education
Division of State Funding and Forecasting
General State Aid - Frequently Asked Questions
The General State Aid (GSA) entitlement program is the largest state funding source for school
districts. It is critical that the data reported on the GSA claim is accurate. This document was
prepared and will be updated as needed to assist local education agencies with some of the
frequently asked questions regarding General State Aid.
A. GENERAL GSA ATTENDANCE ISSUES
PAGE
What constitutes a full-day of student attendance?
1
What constitutes a half-day of student attendance?
1
Can students be counted present if they are in attendance for a portion of the class
period?
2
Is it necessary to record hourly attendance?
2
Can study halls count toward the 300 minute requirement?
2
Can lunch hours count toward the 300 minute requirement?
2
Can recess count toward the 300 minute requirement?
3
Can students be claimed for attendance if on a field trip?
3
If a student is in the nurse's office, sick room, guidance counselor's or dean's office can he
or she be marked as in attendance?
3
How is attendance reported for Half-day Kindergarten students who are not required to
attend in the morning or the afternoon on calendar coded half-days such as Half-day In-
Service, (XHI), Half-day School Improvement (XHS), or Half-
day Parent/Teacher
Conference Day (XHPT)?
3
How is attendance reported for students enrolled full-time for calendar coded half-days
such as Half-day In-Service (XHI), Half-day School Improvement (XHS), or Half-day
Parent/Teacher Conference Day (XHPT)?
3
If a student’s absence is excused, can he or she be counted for attendance?
4
If a student is suspended, can he or she be counted for attendance?
4
Can a student be claimed for attendance if he or she is excused from class for an in-school
meeting or other school sponsored activity?
4
Can students be claimed for attendance when they attend the State tournament in support
of their school?
4
If a student is "excused" for a doctors' or dentists' appointment, can attendance be
claimed for the period of time he or she is at the appointment?
5
How is attendance reported for a student educated outside of their resident district and
the tuition is paid by his or her resident district?
5
B. STUDENTS ENROLLED PART-TIME
PAGE
What constitutes a part-time student?
6
How are part-time students counted for attendance at a school providing a Block
Schedule?
6
How is attendance reported for a student who is dually enrolled in a community college or
vocational center course and the district is paying tuition?
6
How is attendance reported for a student who is dually enrolled in a community college or
vocational center course and the district is not paying tuition?
6
C. HOMEBOUND/HOSPITAL GSA ATTENDANCE ISSUES
PAGE
How is homebound or hospitalized instruction attendance counted?
7
If a student has met the homebound criteria and is instructed by listening on a
speakerphone, how is attendance counted?
7
How should a school claim attendance for a student who has a chronic illness and can only
attend school for a limited part of the day and receives additional homebound instruction?
8
D. SCHOOL CALENDAR GSA ATTENDANCE ISSUES
PAGE
If a district has multiple schools that do not follow the official district calendar, can
individual school calendars be entered in IWAS?
9
Must student attendance be converted for schools within a district that do not use the
official calendar and if so, how is it reported on the district’s GSA claim?
9-11
How is attendance counted for an Interrupted Day?
11
A district has multiple schools. One school loses power and dismisses students to go home
for the day. The other schools in the district complete the school day. How is attendance
recorded and does this circumstance require an amended school calendar?
12
How are Parent-Teacher Conference and/or Teacher In-Service Days counted for
attendance?
12
How does a district qualify for a half-day school improvement day and how are those days
counted?
13
What is a Teacher Institute/Workshop Day?
13
What is a Teacher In-service Day?
14
What is a Parent/Teacher Conference Day?
14
What is a School Improvement Day?
15
Must a district use all emergency days built into the Proposed Public School Calendar
(even if more than 5 emergency days are built-in) before requesting an Act of God Day?
15
E. ALTERNATIVE SCHOOL GSA ATTENDANCE ISSUES
PAGE
Is student attendance at a district operated alternative school claimable?
16
Is student attendance at an alternative education program not operated by the district
claimable?
16
Are Is student attendance at a regional safe school program claimable?
17
Is night school student attendance claimable?
17
Is student attendance for work release programs claimable?
17
What is the difference between Regular Education Pre-Kindergarten, Children At-Risk,
and Head Start and why is the student attendance non-claimable?
18
F. SPECIAL EDUCATION GSA ATTENDANCE ISSUES
PAGE
Is the attendance for a student with disabilities claimable?
19
At what age is a high school district required to report the attendance for a student with
disabilities?
19
A student with disabilities has been expelled from school. The district is still providing
special education services as specified on the student's Individualized Education Program
(IEP), but the student is not receiving 300 minutes of instruction. Is the student claimable
for GSA?
19
A student with disabilities has enrolled in the district, but the district has been unable to
determine an appropriate education placement. The district has chosen to tutor the
student at home until placement can be made. Can the district claim attendance for this
student as well as homebound instruction?
20
If a student with disabilities begins the school year at age 21 and turns 22 during the
school year, can the district continue to claim attendance for the student?
20
How is attendance claimed for a student with disabilities who is a State living with a
foster family residing within the district boundaries? How does attendance reporting
change if the student is adopted?
20
G. OTHER GSA ATTENDANCE ISSUES
PAGE
Can attendance be claimed for a homeless student? Is residency an issue?
21
Can attendance be claimed for a student who participates by going to work with a
parent/guardian on the “Take Your Child to Work Day”?
21
G. OTHER GSA ATTENDANCE ISSUES (CONT.)
PAGE
A student begins the school year at District A. During the school year, the parents move
to District B, but they want their child to continue at District A. Can the student complete
the year at District A and District A claim the attendance?
21
If nonpublic school students attend a district sponsored activity during the school day can
their attendance be claimed as part-time?
22
How is attendance claimed for a general education student who is a youth in care living
with a foster family residing within the district boundaries? How does attendance
reporting change if the student is adopted?
22
How is attendance claimed for a general education student who is a youth in care living in
a home for those youth, welfare institution or placed in a penal institution within the
district? How does attendance reporting change if the student is adopted?
22
If a parent enrolls a student but he or she does not attend the first few days of school,
when can the school begin to claim attendance?
22
A student begins a school year and turns 17 years of age during the school year. The
parent calls and informs the school that the student is going to quit school. Can the school
drop the student at that time from its attendance records?
22
What resident district students are non-claimable for GSA purposes?
23
H. REPORTING ISSUES
PAGE
What enrollment and attendance documentation is needed for an audit and how long must
it be maintained?
24
Is there a penalty if a district does not maintain its attendance?
25
Are grade books good enough as a source document?
25
Our school’s attendance is taken in the classroom, via the district network. Is this
acceptable?
25
Lines 11 and 12 of the GSA claim have no bearing on the money my district receives.
Why do I have to submit this information?
25
1
A. GENERAL GSA ATTENDANCE ISSUES
What constitutes a full-day of student attendance?
A full-day of attendance for students in grades 2
nd
through 12, must be a minimum of five
clock hours (300 minutes) of instruction under the direct supervision of:
(i) a certified teacher, or
(ii) non-teaching/volunteer personnel when engaging in non-teaching duties and
supervising those instances specified in Section 10-22.34(a) and Section 34-18.
A full-day of attendance for students in full-day Kindergarten or 1st grade must be four
clock hours (240 minutes) of instruction or more.
Adverse weather conditions causing an interrupted day or delayed start to the day as well as
a condition which occurs beyond the control of the school which poses a hazardous threat
to health and safety of students does not prevent a school from recording a full-day of
attendance for students that were present; however, the school must provide at least 60
minutes of instruction.
Statutory Citations: 105 ILCS 5/18-8.05(F)(1), (F)(2), 5/18-12 and 5/10-22.34
Administrative Rule: 23 Ill. Adm. Code 1.420
What constitutes a half-day of student attendance?
On a regular school day, students in grades 2
nd
through 12 that receive less than 300
minutes of instruction but at least 150 minutes of instruction can be claimed for a half-day
of attendance. Students in grades 2
nd
through 12 that are not in attendance for at least 150
minutes of instruction cannot be claimed.
On a regular school day, students in full-day Kindergarten or 1
st
grade that receive less than
240 minutes of instruction but at least 120 minutes of instruction can be claimed for a half-
day of attendance. Students who are in Kindergarten or 1
st
grade and are not in attendance
for at least 120 minutes of instruction cannot be claimed.
This rule also applies to students with disabilities who are below the age of six years and
who cannot attend 120 minutes of instruction due to their disability or immaturity in which
case they can be claimed for a half-day of attendance for a session of not less than 60
minutes.
A recognized Kindergarten which provides for only half-day of attendance for each student
shall not have more than a half-day of attendance counted in any one day.
Statutory Citations: 105 ILCS 5/18-8.05(F)(2)
Administrative Rule: 23 Ill. Adm. Code 1.420
2
Can students be counted present if they are in attendance for a portion of the class period?
Yes, for schools that offer a regular schedule (i.e. class periods of 40-60 minutes in length).
Students in a block schedule format must accumulate minutes of actual instruction to
determine a half or full-day attendance.
REGULAR SCHEDULE EXAMPLE
Period-Minutes
1-60
2-60
3-60
4-60
5-60
300
Student Attendance Minutes
60
60
60
60
10
250
Attendance Minutes Allowed
60
60
60
60
60
Full-Day
BLOCK SCHEDULE EXAMPLE
Period-Minutes
1-80
2-80
3-80
4-80
320
Student Attendance Minutes
Absent
60
80
80
220
Attendance Minutes Allowed
0
60
80
80
Half-Day
Statutory Citation: 105 ILCS 5/18-8.05 (F)(1) and (2)(a)
Is it necessary to record hourly attendance?
Yes, for students that move from classroom to classroom, attendance should be recorded at
the beginning of each class period. Students that arrive late or leave early should utilize
"sign-in/sign-out" reports in the attendance office.
It is not necessary to report hourly attendance each period for students that are in a self-
contained classroom. Attendance/absences should be reported by teachers at the beginning
of the instruction day. Teachers should record late arrivals or students who leave and/or
return using "sign-in/sign-out" reports.
Can study halls count toward the 300 minute requirement?
Yes. The study hall must be supervised by a certified or non-certified personnel in order to
be counted toward the required 300 minutes.
Statutory Citations: 105 ILCS 5/10-22.34(a)(2) and 5/34-18(10.)
Can lunch hours count toward the 300 minute requirement?
No. Lunch hours are considered non-instructional time.
Statutory Citations: 105 ILCS 5/18-8.05 (F)(1)
3
Can recess count toward the 300 minute requirement?
For purposes of yearly school recognition, recess is not considered instruction and cannot
be counted to meet the requirement of a five clock hour day (300 minutes). However, for
GSA attendance purposes, separate morning or afternoon recess can be included towards a
student’s instruction for either a half-day (150 minutes) or full-day (300 minutes) of
attendance. Recess that is linked to lunch cannot be counted.
Statutory Citations: 105 ILCS 5/18-8.05 (F)(1) and 5/10-22.34(a)
Can students be claimed for attendance if on a field trip?
Yes. Provided the field trip is supervised and conducted by a teacher or non-teaching
personnel and taken during school hours, the field trip site is considered the instructional
classroom for the day and attendance can be claimed.
Statutory Citations: 105 ILCS 5/10-22.34a, 5/18-8.05(F)(1) and 5/34-18(10.)
If a student is in the nurse's office, sick room, guidance counselor's or dean's office can he
or she be marked as in attendance?
Yes. The student is still present in the school building. The time is claimable towards the
required 300 minutes.
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
How is attendance reported for Half-day Kindergarten students that are not required to
attend in the morning or the afternoon on calendar coded half-days such as Half-day
In-Service (XHI), Half-day School Improvement (XHS), or Half-day Parent/Teacher
Conference Day (XHPT)?
Half-day Kindergarten students that do not attend on calendar coded half-days
(i.e. XHI, XHS and XHPT) cannot be counted for attendance on those days.
Statutory Citation: 105 ILCS 5/18-8.05(F)(2)(d)
How is attendance reported for students enrolled full-time for calendar coded half-days
such as Half-day In-Service (XHI), Half-day School Improvement (XHS), or Half-day
Parent/Teacher Conference Day (XHPT)?
Calendar coded half-day student attendance days require that students receive a minimum
of 180 minutes of instruction (3 clock hours). Attendance for students enrolled full-time on
calendar coded half-days (i.e. XHI, XHS and XHPT) is reported as a full-day of attendance
for students that receive a minimum of 180 instructional minutes. Students enrolled full-
time that receive less than 180 minutes of instruction can be reported for a half-day of
attendance provided they have received at least 150 minutes of instruction on calendar
coded half-days for 2
nd
through 12
th
grade and at least 120 minutes of instruction for
Kindergarten and 1
st
grade.
Statutory Citation: 105 ILCS 5/18-8.05(F)(2)(d)
4
If a student’s absence is excused, can he or she be counted for attendance?
No. Although the school has discretion to excuse a student’s absence, if a student is not
present in the school building he or she cannot be counted for attendance on the General
State Aid claim.
Exceptions to this answer would be for students that are participating in a school sponsored
activity that requires their attendance (e.g. sporting event, band concert etc.)
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
If a student is suspended, can he or she be counted for attendance?
Yes. If a student has an "in-house" suspension, the 300 minute rule would apply and
attendance would be claimable.
No. If a student has an "out-of-school" suspension, the student cannot be claimed for
attendance.
Statutory Citation: 105 ILCS 5/10-22.34, 5/18-8.05(F)(1) and 5/34-18(10.)
Can a student be claimed for attendance if he or she is excused from class for an in-school
meeting or other school sponsored activity?
Yes. Attendance can be counted for a student that is participating in a school sponsored
activity provided that the activity occurs during the normal instructional day, is overseen by
a teacher or non-teaching personnel and the student’s attendance is a requirement for
participation in such activity. This does not include the general student population that
chooses to attend an event such as the State tournament to support their school.
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
Can students be claimed for attendance when they attend the State tournament in support
of their school?
No. The general student population that chooses to attend the State tournament cannot be
claimed for attendance; however, students that participate on the team are not penalized for
attending the State tournament. Attendance for team participants can be recorded on the
GSA claim provided the activity occurs during the normal instructional day, is overseen by
a teacher or non-teaching personnel and the student’s attendance is a requirement for
participation in such activity.
Statutory Citation: 105 ILCS 5/18-8.05 (F)(1)
5
If a student is "excused" for a doctors' or dentists' appointment, can attendance be claimed
for the period of time he or she is at the appointment?
No. Although such students are "excused", they are not in attendance in the school
building; therefore, attendance cannot be claimed for that time. Attendance for a student
that has an appointment during instruction time must be determined by the instructional
minutes received by the student that day, (i.e. 300 minutes or more instruction can be
counted as a full-day; at least 150 minutes but less than 300 minutes of instruction can be
counted as a half-day; less than 150 minutes of instruction, no attendance can be claimed).
A student on a regular schedule (i.e. class periods of 40-60 minutes) can be counted for
attendance as long as they are present for any portion of a class period.
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
How is attendance reported for a student educated outside of their resident district and the
tuition is paid by his or her resident district?
This is considered a “tuition-out” student for the resident district and a “tuition-in” student
for the non-resident district. For attendance purposes, the tuition-out student’s attendance
is provided by the non-resident district to the resident district and is recorded as claimable
attendance on the resident district’s General State Aid (GSA) claim. The non-resident
district includes the tuition-in student’s attendance on its GSA Claim as non-claimable
attendance.
Example: School A pays tuition to School B to educate “John”, who is a resident of
School A.
To correctly report attendance:
School B reports to School A the attendance for John. School B records John’s
attendance as non-claimable attendance on School B’s GSA claim since School A
reimbursed School B for John’s tuition costs.
School A records attendance for John as claimable attendance on their GSA claim.
Statutory Citation: 105 ILCS 5/10-20.12a
6
B. STUDENTS ENROLLED PART-TIME
What constitutes a part-time student?
A part-time student is defined as a student “enrolled in a public school for only a part of the
school day” and “may be counted on the basis of 1/6 day for every class hour of instruction
of 40 minutes or more . . . ”
Examples of part-time students:
• Non-public students attending the public school for part of the day (e.g. band,
driver’s education, etc.)
• Public school students who pay their own tuition and are dually enrolled in high
school and a community college or vocational education course.
Statutory Citation: 105 ILCS 5/18-8.05(F)(2)(a)
How are part-time students counted for attendance at a school providing a Block
Schedule?
Students enrolled in a Block Schedule format of 80 minutes or more can be counted on the
basis of the proportion of minutes of instruction received each day to 300 minutes.
Example-Block Schedule. The school provides a block schedule and a class is taught on
Tuesday and Thursday for 87 minutes each day. The student’s claimable attendance each
day would be calculated as 87/300 = .290.
Statutory Citation: 105 ILCS 5/18-8.05 (F)(2)(a)
How is attendance reported for a student who is dually enrolled in a community college or
vocational center course and the district is paying tuition?
If the district is paying tuition for a student who takes a community college or vocational
course in addition to their regular high school coursework which collectively exceeds the
required 300 minutes of instruction per day, the student is still considered full-time and
attendance should be reported accordingly. No student can be claimed in excess of a full-
day of attendance on a given day.
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
How is attendance reported for a student who is dually enrolled in a community college or
vocational center course and the district is not paying tuition?
If the district is not paying tuition for a student who takes a college or vocational course in
addition to their regular high school coursework, the student should be enrolled part-time
and attendance should be recorded based on 1/6 of a day for the number of periods of
instruction which are 40 minutes or more in length.
Example-Regular Schedule. A public school student is enrolled in the district for 2 class
periods for 50 minutes of instruction each day and attends a community college the rest of
the day at his or her own expense. The student would be enrolled part-time and claimable
attendance time would be calculated as 2/6 = .333 attendance each day.
Statutory Citation: 105 ILCS 5/18-8.05(F)(2)(a)
7
C. HOMEBOUND/HOSPITAL ATTENDANCE ISSUES
How is homebound or hospitalized instruction attendance counted?
A homebound or hospitalized student is unable to attend school due to a condition certified
by a medical physician’s statement that indicates that the student will or is anticipated, due
to the student’s medical condition, to be out of school for a minimum of two consecutive
weeks of school (10 days) or more or on an “ongoing intermittent basis.” An ongoing
intermittent basis means that the student’s medical condition is of such a nature or severity
that it is anticipated that the student will be absent from school due to the medical condition
for periods of at least 2 days at a time multiple times during the school year totaling at least
10 days or more of absences. There shall be no requirement that a student be absent from
school a minimum number of days before the child qualifies for home or hospital
instruction.
Home or hospital instruction may commence upon receipt of a written physician's
statement, but instruction shall commence not later than 5 school days after the school
district receives the physician's statement. Special education and related services required
by the student’s IEP or services and accommodations required by the student’s federal
Section 504 plan must be implemented as part of the student’s home or hospital instruction,
unless the IEP team or federal Section 504 plan team determines that modifications are
necessary during the home or hospital instruction due to the student’s condition.
The amount of instructional or related service time provided through the home or hospital
program shall be determined in relation to the student’s educational needs and physical and
mental health needs. The amount of instructional time shall not be less than five hours per
week unless the physician has certified in writing that the student should not receive as
many as five hours of instruction in a school week. Instruction must be provided on days
school is in session. For each day that a student receives homebound instruction for at least
one hour but less than four hours, and that day is a day in the normal school calendar, the
school can claim a half-day of attendance.
For each day that a student receives homebound instruction for four or more hours, and
that day is a day in the normal school calendar, the school can claim a full-day of
attendance. Homebound instruction received on weekends, holidays, or days in which
school is not in session cannot be claimed for attendance on the General State Aid claim.
Statutory Citations: 105 ILCS 5/18-8.05(F)(2)(e) and 5/14-13.01(a)
Administrative Rule: 23 Ill. Admin. Code Part 226.300(d)
If a student has met the homebound criteria and is instructed by listening on a
speakerphone, how is attendance counted?
This is considered a telephone hook-up. The same attendance parameters apply to the
telephone hook-up as applies to home/hospital tutoring. If a student is on the telephone for
at least 1 hour but less than 4 hours, a half-day of attendance can be claimed. If the
student is on the telephone for 4 or more hours, a full-day of attendance can be claimed.
Statutory Citation: 105 ILCS 5/18-8.05(F)(2)(e)
8
How should a school claim attendance for a student who has a chronic illness and can only
attend school for a limited part of the day and receives additional homebound instruction?
Provided the school has a medical physician’s statement on file explaining that it is
necessary for the student to only attend school for a specified amount of time and that this
condition is in effect for at least 10 days making it necessary that the student must also
receive instruction at home, both attendance at school and home are claimable. The student
must be enrolled as a part-time student to receive reimbursement for the instructional
attendance time at school. Part-time attendance allows the school to claim 1/6 of a day for
every period of 40 minutes or more. The homebound instruction must be provided for a
minimum of one hour each day in order to qualify for half-day of attendance. Combined
part-time and homebound attendance cannot be reported in excess of a full-day of
attendance on a given day.
Statutory Citations: 105 ILCS 5/18-8.05(F)(1)(a) and (F)(2)(a), (e)
Administrative Rule: 23 Ill. Adm. Code 226.300(d)
9
D. SCHOOL CALENDAR ATTENDANCE ISSUES
If a district has multiple schools that do not follow the official district calendar, can
individual school calendars be entered in IWAS?
No. Public school districts can only enter one official calendar in IWAS for approval by
their respective Regional Office of Education (ROE). The official calendar should
represent the majority of schools in the district with regard to normal school day start and
end time, and length of the instructional school day. Calendars for schools within the
district that differ from the ROE approved calendar must be maintained locally.
Must student attendance be converted for schools within a district that do not use the
official calendar and if so, how is it reported on the district’s GSA claim?
Yes. The differing attendance days must be converted to the approved Public School
Calendar henceforth referred to as the “official calendar”. The conversion is necessary to
report accurate monthly attendance on the GSA claim.
The conversion is accomplished by doing the following:
1. Determine the average daily attendance for each school that does not use the official
calendar by totaling the daily attendance for the month and dividing by the days in
session for that school.
2. Multiply that figure by the days in attendance on the official calendar for the month
being converted. This represents the converted attendance.
3. Add the converted attendance to the total attendance for the schools using the official
calendar. This combined attendance is entered on the GSA claim.
Example 1
The following example explains how attendance is converted for a single month when
attendance days are different for a school that is not using the official calendar.
A district has 3 schools: School A – enrollment 100, School B – enrollment 100 and
School C – enrollment 100.
Schools A and B operate using the official calendar.
School C operates using a different calendar.
Calendar for Schools A and B
Official ROE approved calendar Calendar for School C
October
Mon
Tue
Wed
Thu
Fri
Sat
Sun
24
25
26
27
28
29
30
1X
2X
3X
4X
5TI
6
7
8HOL
9X
10X
11X
12X
13
14
15X
16X
17X
18X
19XHS
20
21
22X
23X
24X
25X
26X
27
28
29X
30X
31X
1
2
3
4
October
Mon
Tue
Wed
Thu
Fri
Sat
Sun
24
25
26
27
28
29
30
1NIA
2NIA
3NIA
4NIA
5NIA
6
7
8HOL
9NIA
10NIA
11NIA
12NIA
13
14
15X
16X
17X
18X
19X
20
21
22X
23X
24X
25X
26X
27
28
29X
30X
31X
1
2
3
4
Oct. Attendance Days: 21
Oct Attendance Days: 13
10
To convert School C’s attendance figure, for the month of October:
1. Calculate the total attendance for the month of October for Building C.
2. Determine the average daily attendance for School C by dividing this sum by the
number of attendance days.
3. Take this quotient and multiply it by the official calendar’s attendance days for the
month of October.
4. This product represents the converted attendance for School C.
5. The converted attendance for School C is added to the total attendance of Schools A
and B and entered on the GSA claim for the month of October.
Total October attendance for School C
1,245
October Days in attendance for School C
13
Average Daily Attendance for School C
1,245/13 = 95.77
October Days in attendance for Schools A & B
21
Converted Attendance for School C
95.77 x 21 = 2,011
Total October attendance for Schools A & B
3,802
Total October attendance for District (entered on GSA Claim)
5,813
EXAMPLE 2
The following example explains how attendance is converted for multiple months, at the
beginning of the school year, for a school using a different calendar than the official
calendar. A district has 3 buildings: School A – enrollment 100, School B – enrollment
100 and School C – enrollment 100.
Schools A and B operate using the official calendar.
School C operates using a different calendar (balanced (year round) calendar).
Calendar for Schools A and B – Official ROE approved Calendar for District
July
August
September
Mon
Tue
Wed
Thu
Fri
Sat
Sun
Mon
Tue
WedTh
Fri
Sat
Sun
Mon
Tue
Wed
Thu
Fri
SatSun
30
1
1
2
3
4
5
1
2
2
3
4HOL
5
6
7
8
6
7
8
9
10
11
12
3HOL
4X
5X
6X
7X
8
9
9
10
11
12
13
14
15
13
14
15
16
17TI
18
19
10X
11X
12X
13X
14X
15
16
16
17
18
19
20
21
22
20XHI
21X
22X
23X
24X
25
26
17X
18X
19X
20X
21XHS
22
23
23
24
25
26
27
28
29
27X
28X
29X
30X
31 X
1
2
24X
25X
26X
27X
28X
29
30
30
31
4
5
8
9
6
7
July Attendance Days 0
Aug. Attendance Days:10
Sept Attendance Days: 19
Calendar for School C
July
August
September
Mon
Tue
Wed
Thu
Fri
Sat
Sun
MonTue
Wed
Thu
Fri
Sat
Sun
Mon
Tue
Wed
Thu
Fri
SatSun
30
1
1X
2X
3X
4
5
1
2
2
3
4HOL
5
6
7
8
6X
7X
8XHI
9TI
10NIA
11
12
3HOL
4X
5X
6X
7X
8
9
9
10
11
12
13
14
15
13X
14X
15X
16X
17X
18
19
10X
11X
12X
13X
14
WFPT
15
16
16
17
18
19
20
21
22
20X
21X
22X
23X
24X
25
26
1 7
X
18X
1 9
X
20X
21X
22
23
23
24TI
25X
26X
27X
28
29
27X
28X
29X
30X
31 X
1
2
24X
25X
26X
27X
28X
29
30
30X
31X
4
5
8
9
6
7
July Attendance Days 5
Aug. Attendance Days:21
Sept Attendance Days: 18
11
The steps below explain how to convert School C’s average daily attendance for the days in
July, August and September to include with Schools A and B that operate using the official
calendar. Days of attendance for July and August must be converted and added to the
month of September. To convert School C’s attendance figure:
1. Calculate the total days of attendance for School C for July, August and September.
2. Determine the average daily attendance for School C by dividing this sum by the
number of attendance days.
3. Take this quotient and multiply it by the attendance days of the official calendar.
4. This product represents the converted attendance for School C.
5. The converted attendance for School C is added to the total attendance of Schools A
and B and is reported for the month of September on the GSA claim.
Total July, Aug & Sept attendance for School C
4,204
July, Aug & Sept days of attendance for School C
44
Average Daily Attendance for School C
4,204/44 = 95.55
Aug & Sept days of attendance for Schools A & B
29
Converted Attendance for Building C
95.55 x 29 = 2,771
Total Aug & Sept attendance for Schools A & B
5,626
Total Sept attendance for District (entered on GSA Claim)
8,397
Statutory Citations: 105 ILCS 5/10-19.1 and 5/18-8.05(F)(1)(a),(b),(c)
How is attendance counted for an Interrupted Day?
An Interrupted Day is one that allows a full-day of student attendance to be claimed even
though, due to a condition beyond the control of the district, the district must close prior to
providing 300 minutes of instruction. A full-day of attendance can be claimed for students
that are enrolled full-time, are in attendance and have received at least 60 minutes of
instruction. Students enrolled part-time can be claimed for the instructional time in
attendance (e.g. 2 periods of 40 minutes or more would be claimed as 2/6 of the day).
Students enrolled in a recognized half-day Kindergarten program can be claimed for a half-
day of attendance provided they are in attendance and have received at least 60 minutes of
instruction. If the student enrolled in a recognize half-day Kindergarten program was not
in attendance at all during an interrupted day they may not be claimed for any attendance,
(i.e. the interrupted day caused the district to close before the afternoon Kindergarten
session received at least 60 minutes of instruction).
When an Interrupted Day causes the entire district to be dismissed an amended public
school calendar must be submitted via IWAS to the Regional Superintendent for
forwarding to the Illinois State Board of Education for approval within 30 days of the
occurrence per statute.
Statutory Citations: 105 ILCS 5/18-8.05(F)(1) and 5/18-12
12
A district has multiple schools. One school loses power and dismisses students to go home
for the day. The other schools in the district complete the school day. How is attendance
recorded and does this circumstance require an amended school calendar?
If the district experiences a condition beyond the control of the district which poses a
hazardous threat to the health and safety of its students to one or more recognized school
buildings, the district can dismiss the affected schools and report a full-day of attendance
for students that are enrolled full time and have received at least one hour of instruction.
Students that are enrolled part-time can be claimed for the instructional time they were in
attendance (e.g. 2 periods of at least 40 minutes would be claimed for 2/6 of the day).
Students enrolled in a recognized half-day Kindergarten program can be claimed for a half-
day of attendance provided they are in attendance and have received at least 60 minutes of
instruction. If the student enrolled in a recognized half-day Kindergarten program was not
in attendance at all during an interrupted day they may not be claimed for any attendance,
(i.e. the interrupted day caused the district to close before the afternoon Kindergarten
session received at least 60 minutes of instruction).
An Interrupted Day that affects only a portion of the district does not require an amended
school calendar; however, formal notification via an on-line form in the Public School
Calendar System in IWAS must be provided to the Regional Superintendent for forwarding
on to the Illinois State Board of Education for approval within 30 days of the occurrence
per statute.
Statutory Citations: 105 ILCS 5/18-8.05(F)(1) and 5/18-12
How are Parent-Teacher Conference and/or Teacher In-Service Days counted for
attendance?
A district can take a maximum of five half-days of the combination Parent/Teacher
Conference Days and/or Teacher In-Service provided that if the district does take all five
half-days, one of the half-days must be a Teacher In-Service Day. Districts are entitled to
take a maximum of four half-day Parent/Teacher Conference Days or a maximum of two
Full-day Parent/Teacher Conference Days.
Half-day Parent/Teacher Conference Days and Half-day Teacher In-Service Days do count
as a full-day of student attendance for General State Aid Purposes for students that are
enrolled full time and have received at least 180 minutes of instruction. Students enrolled
full-time in all grades must receive at least 180 minutes of instruction on calendar coded
half-days such as Half-day Parent/Teacher Conference Day or a Half-day Teacher In-
Service Day to be claimed for a full-day of attendance.
Students enrolled full-time that do not receive at least 180 minutes of instruction on
calendar coded half-days but do receive at least 150 minutes of instruction (grades 2
nd
through 12
th
) or 120 minutes of instruction (grades Kindergarten through 1
st
) can be
claimed for a half-day of attendance.
13
Students enrolled part-time or in a half-day Kindergarten program can only be claimed for
the time they were in attendance, (i.e. two 40 minutes periods, claim 2/6 of day; afternoon
kindergarten did not meet, no attendance can be reported).
A Full-day Parent/Teacher Conference Day and a Full-day Teacher In-Service Day do not
count as a student attendance day, but do count toward the required 180 minimum Total
Calendar Days, therefore reducing the minimum 176 Total Attendance Days by the number
of Full-day Parent/Teacher Conference Days or Full-day Teacher In-Service Days included
in the calendar.
Statutory Citations: 105 ILCS 5/10-19 and 5/18-8.05(F)(2)(d)
How does a district qualify for a half-day School Improvement day and how are those days
counted?
In order to qualify for a half-day School Improvement day, the district on a regular school
day must provide actual instruction time beyond the mandated minimum 300 minutes.
Once the district has accumulated (banked) 120 additional instruction minutes, the district
qualifies to utilize a half-day school improvement day, coupled with a minimum of 180
minutes of instruction. Once a half-day school improvement day has been taken, bank time
goes back to zero. These half-days count as a full-day of attendance for General State Aid
purposes for students that are enrolled full-time and have received at least 180 minutes of
instruction.
Students enrolled full-time in all grades (K-12) must receive at least 180 minutes of
instruction on calendar coded half-days to be claimed for a full-day of attendance. Students
enrolled full-time that do not receive at least 180 minutes of instruction on calendar coded
half-days but do receive at least 150 minutes of instruction (grades 2
nd
through 12
th
) or 120
minutes of instruction (grades Kindergarten through 1
st
) can be claimed for a half-day of
attendance.
Students enrolled part-time or in a half-day Kindergarten program can only be claimed for
the time they were in attendance, (i.e. student attended 2 – 40 minutes periods, claim 2/6 of
day; afternoon kindergarten did not meet, no attendance can be reported).
Statutory Citation: 105 ILCS 5/18-8.05(F)(2)(d)
What is a Teacher Institute/Workshop Day?
These days are described as any educational gathering, demonstration of methods of
instruction, visitation of schools or other institutions or facilities, attending seminars on
sexual abuse or sexual assault awareness, or training in First Aid. A Teacher
Institute/Workshop day is only allowed as a full-day and counts toward the total calendar
days on the official Public School Calendar. A district is entitled to a maximum of four
Teacher Institute/Workshop days per school year. These days must be approved by the
regional superintendent as an institute day.
Statutory Citation: 105 ILCS 3-11
14
What is a Teacher In-service Day?
Teacher In-service activities would include a training program to identify suicidal behavior,
instruction of appropriate intervention and referral techniques; Acquired Immunodeficiency
Syndrome (AIDS) training with regard to the nature of the disease, causes and effects,
detecting and preventing transmission, as well as other health topical training that is age
and grade level appropriate.
A Teacher In-service day is allowed in half-day increments or can be a full-day. These
days count toward the total calendar days on the Public School Calendar. Half-day Teacher
In-service days count as a Pupil Attendance day and require students receive a minimum of
180 minutes of instruction.
Students enrolled full-time in all grades (K-12) must receive at least 180 minutes of
instruction on calendar coded half-days to be claimed for a full-day of attendance. Students
enrolled full-time that do not receive at least 180 minutes of instruction on calendar coded
half-days but do receive at least 150 minutes of instruction (grades 2
nd
through 12
th
) or 120
minutes of instruction (grades Kindergarten through 1
st
) can be claimed for a half-day of
attendance.
Students enrolled part-time or in a half-day Kindergarten program can only be claimed for
the time they were in attendance, (i.e. student attended two 40 minutes periods, claim 2/6 of
day; afternoon kindergarten did not meet, no attendance can be reported).
Statutory Citation: 105 ILCS 10-22.39
What is a Parent/Teacher Conference Day?
Parent/Teacher Conference day activities involve communication between parents and
teachers regarding student educational and social progress.
A Parent/Teacher Conference day is allowed in half-day increments or can be a full-day.
These days do count toward the total calendar days on the Public School Calendar. Half-
day Parent/Teacher Conference days count as a Pupil Attendance day and require students
to receive a minimum of 180 minutes of instruction.
Students enrolled full-time in all grades (K-12) must receive at least 180 minutes of
instruction on calendar coded half-days to be claimed for a full-day of attendance. Students
enrolled full-time that do not receive at least 180 minutes of instruction on calendar coded
half-days but do receive at least 150 minutes of instruction (grades 2
nd
through 12
th
) or 120
minutes of instruction (grades Kindergarten through 1
st
) can be claimed for a half-day of
attendance.
Students enrolled part-time or in a half-day Kindergarten program can only be claimed for
the time they were in attendance, (i.e. student attended two 40 minutes periods, claim 2/6 of
day; afternoon kindergarten did not meet, no attendance can be reported).
Statutory Citation: 105 ILCS 18-8.05 (F)(2)(d)
15
What is a School Improvement Day?
School Improvement activities include staff working on activities to fulfill the local school
improvement plan.
A School Improvement day is only allowed in half-day increments. These days do count as
a Pupil Attendance day and require students receive a minimum of 180 minutes of
instruction.
Students enrolled full-time in all grades (K-12) must receive at least 180 minutes of
instruction on calendar coded half-days to be claimed for a full-day of attendance. Students
enrolled full-time that do not receive at least 180 minutes of instruction on calendar coded
half-days but do receive at least 150 minutes of instruction (grades 2
nd
through 12
th
) or 120
minutes of instruction (grades Kindergarten through 1
st
) can be claimed for a half-day of
attendance.
Students enrolled part-time or in a half-day Kindergarten program can only be claimed for
the time they were in attendance, (i.e. student attended two 40 minutes periods, claim 2/6 of
day; afternoon kindergarten did not meet, no attendance can be reported).
Statutory Citation: 105 ILCS 18-8.05 (F)(2)(d)
Must a district use all emergency days built into the Proposed Public School Calendar
(even if more than 5 emergency days are built-in) before requesting an Act of God Day?
Yes. The School Code states "No exception to the requirement of providing a minimum
school term may be approved by the State Superintendent of Education pursuant to this
Section unless a school district has first used all emergency days provided for in its regular
calendar." Therefore, if a district included ten emergency days in its proposed calendar, all
ten emergency days must be used prior to requesting an Act of God Day.
Statutory Citation: 105 ILCS 5/18-12 and 5/10-19
16
E. ALTERNATIVE SCHOOL GSA ATTENDANCE ISSUES
Is student attendance at a district operated alternative school claimable?
Yes, under the following conditions:
1. The students are residents of the district;
2. The program is not funded by another local education agency, state or federal grant;
3. Teacher professional development plans include education in the instruction of
at-risk students;
4. Facilities must meet health, life, and safety requirements; and
5. The program shall provide no fewer than 174 days of actual pupil attendance during
the school term and a minimum of 300 minutes of instruction per day. The State
Board may approve exceptions to the attendance and instruction requirements if the
program meets all of the following conditions:
• The district plan submitted under Section 13B-25.15 of the School Code
establishes that a program that provides the required minimum number of
days of attendance or daily hours of school work would not serve the needs of
the program’s students.
• Each day of pupil attendance must be a minimum of 180 minutes of
instruction with 120 minutes that may include supplementary services,
including without limitation work-based learning, student assistance
programs, counseling, case management, health and fitness programs, life-
skills, conflict resolution or service learning that are equal to the required
attendance.
Statutory Citations: 105 ILCS 5/13B-45, 13B-50
Is student attendance at an alternative education program not operated by the district
claimable?
The Illinois State Board of Education, Division of Special Education Services, in
collaboration with the appropriate Regional Office of Education, must ensure that the
following alternative education program requirements are met:
• Employs certified teachers for student instruction;
• Offers a 300 minute instructional school day, and;
• Abides by applicable health/life safety rules.
If these minimum requirements are met and approved then the attendance is claimable for
General State Aid.
Statutory Citations: 105 ILCS 5/2-3.12, 5/2-3.25, 5/21-1, 5/21-28 and 5/18-8.05(F)(1)
17
Is student attendance at a regional safe school program claimable?
Districts cannot claim attendance once a student has been administratively transferred to a
regional safe school program (RSSP) operated by a regional office of education (ROE).
ROE’s that operate a RSSP must be approved under the same criteria as public school
district programs (i.e. official school calendar, properly certified staff, 300 minute
instructional school day). Attendance is calculated per the provisions of Section 18-
8.05(F). However, any time that a student who is enrolled in an alternative school program
spends in work-based learning, community service, or a similar alternative educational
setting shall be included in determining the student's minimum number of minutes of daily
school work that constitute a day of attendance for purposes of calculating General State
Aid. No student can be claimed in excess of a full-day of attendance on a given day.
Statutory Citations: 105 ILCS 5/13A-4, 5/13A-8(b) and 5/18-8.05(F)(1)(c)
Is night school student attendance claimable?
Yes. However the student must meet all of the following criteria:
• The student is under 21 years of age;
• The student is a resident of the district;
• The student is receiving credit toward his diploma or GED;
• The district is not receiving tuition or using grant money (e.g. TAOEP or ALOP) to
provide the basic education (i.e. the grant is funding pupil support services only);
and
Please note, many of these students can be enrolled as part-time students, and their
attendance, while claimable, must be calculated as part-time attendance. No student can be
claimed in excess of full-day of attendance on a given day.
Statutory Citations: 105 ILCS 5/2-3.81, 5/3-15.12, 5/13A, 5/13B, 5/18-8.05(F)(1)(c) and
(2)(a)
Is student attendance for work release programs claimable?
Yes. Students enrolled full-time can have their attendance at a work release program
claimed provided the student is receiving credit toward his or her graduation requirements
and the program is recognized by the student’s district. In addition, the district must
provide sufficient internal control by providing a supervisor or teacher to monitor and visit
the place of employment. No student can be claimed in excess of a full-day of attendance
on a given day.
Statutory Citations: 105 ILCS 5/2-3.81, 5/3-15.12, 5/13A-8 and 5/13B
18
What is the difference between Regular Education Pre-Kindergarten, Children At-Risk,
and Head Start and why is the student attendance non-claimable?
Regular Education Pre-Kindergarten initiates students into a regular school setting in
preparation for Kindergarten.
Early Childhood Block Grant Preschool for All is a state funded program whose first
priority is serving children ages 3 to 5 who are identified by an approved screening process
as being at risk of academic failure.
Head Start is a federally funded program designed for children ages 3 to 5.
By definition of claimable students, students enrolled in the above programs do not qualify
for General State Aid since they are ages 3 to 5 and not enrolled in regular Kindergarten
classes or their education is paid for by another grant.
Statutory Citations: 105 ILCS 5/2-3.71 and 5/18-8.05(F)(1)
19
F. SPECIAL EDUCATION GSA ATTENDANCE ISSUES
Is the attendance for a student with disabilities claimable?
Attendance for a student with disabilities is claimable as long as:
• The student is a resident of the district;
• The resident district is paying tuition to a serving district; or
• The resident district is paying tuition to a special education private facility
recognized and approved by the Illinois Purchased Care Review Board.
Youth in care students with disabilities are not claimable because the district is reimbursed
100% of the education costs under the Special Education Individual Orphanage program.
Statutory Citations: 105 ILCS 5/10-20.12a, 5/14-7.01, 5/14-7.02, 5/14-7.03 and
5/18-8.05(F)
At what age is a high school district required to report the attendance for a student with
disabilities?
This question assumes separate elementary and high school districts. The high school
district is financially responsible for the education of students with disabilities who are
residents in their district and can claim attendance for General State Aid when such
students have reached age 15. A high school district can report attendance for a student
with disabilities once the student has enrolled in the high school district at the 9
th
grade
level regardless of age.
Statutory Citations: 105 ILCS 5/14-6.01 and 5/14-7.01
A student with disabilities has been expelled from school. The district is still providing
special education services as specified on the student's Individualized Education Program
(IEP), but the student is not receiving 300 minutes of instruction. Is the student claimable
for GSA?
If a student with disabilities is expelled, under the Individuals with Disabilities Education
Act (IDEA), the district must continue to fulfill the student’s IEP. Therefore, if a student
was receiving two special education classes prior to the expulsion, the district must still
provide the two special education classes to the student after the expulsion. The district
should change the student’s enrollment status from full-time to part-time and, for this
example, 2/6 of a day of attendance could be claimed for General State Aid. However, if
the student was a full-time special education student prior to the expulsion, then the student
must still be provided full-time special education services after the expulsion, and a full-
day of attendance can be claimed.
Statutory Citations: 105 ILCS 5/14-8.02 and 5/18-8.05(F)(2)(a)
Administrative Rule: 23 Ill. Adm. Code 226.400
20
A student with disabilities has enrolled in the district, but the district has been unable to
determine an appropriate education placement. The district has chosen to tutor the
student at home until placement can be made. Can the district claim attendance for this
student as well as homebound instruction?
No. The district cannot claim this student for GSA or homebound instruction. Homebound
instruction is for a student who has a medical physician statement notifying the district that
the student will be unable to attend school due to a medical condition for a minimum of
two consecutive weeks (10 days). GSA attendance cannot be claimed for a student that is
not in attendance.
As soon as a student has been identified as eligible for special education services, those
services must be provided as identified in the student's Individualized Education Program
(IEP).
Statutory Citation: 105 ILCS 5/14-8.02, 5/18-8.05(F)(2)(e) and 5/14-13.01(a)
Administrative Rule: 23 Ill. Adm. Code 226.300
If a student with disabilities begins the school year at age 21 and turns 22 during the school
year, can the district continue to claim the attendance for the student?
Attendance for a student with disabilities can be claimed through the day before his or her
22nd birthday.
Statutory Citation: 105 ILCS 5/14-1.02
Administrative Rule: 23 Ill Adm. Code 226.50(2)(c)(1)
How is attendance claimed for a student with disabilities who is a youth in care living with
a foster family residing within the district boundaries? How does attendance reporting
change if the student is adopted?
The attendance for a student with disabilities who is a youth in care is not claimable for
General State Aid. Education and transportation costs for the student should be reported on
a claim filed under Section 14-7.03 of the Illinois School Code by the district where the
student is receiving his education. If the student is adopted, he or she no longer qualifies
for 14-7.03 funding and attendance is reported by the district in which the adoptive
parent(s) resides for General State Aid.
Statutory Citation: 105 ILCS 5/14-7.03
21
G. OTHER GSA ATTENDANCE ISSUES
Can attendance be claimed for a homeless student? Is residency an issue?
Yes. The district can claim attendance for General State Aid.
Homeless pupils include, but are not limited to, children or youth sharing the housing of
other persons due to loss of housing, economic hardship, or a similar reason (commonly
referred to as being “doubled up”) and pupils who are otherwise not residing in a fixed,
regular and adequate nighttime residence. A homeless pupil must be immediately enrolled
in any of the following:
(a) the school in which he or she was enrolled when permanently housed (also known
as the “school of origin”);
(b) the school in which he or she was last enrolled; or
(c) any public school that a non-homeless student, living in the same vicinity as the
homeless student, would be eligible to attend.
There is no specific time limit on how long a student can be considered homeless. Whether
a student meets the definition of being homeless depends on their living situation and
individual circumstances. As already noted, if a student is (or that student or his or her
parent or guardian claim the student is) homeless, districts must immediately enroll the
pupil and also arrange for transportation and other services as appropriate.
If a district disputes that a student is homeless, the district must not engage in residency
proceedings, but in dispute resolution procedures as dictated by McKinney-Vento and the
Illinois Education for Homeless Children Act. The Illinois State Board of Education
Homelessness Policy is available online at: http://www.isbe.net/homeless/pdf/policy.pdf.
Statutory Citations: 105 ILCS 5/14-1.11a, 5/18-8.05(F)(1) and 45/1-20
Can attendance be claimed for a student who participates by going to work with a
parent/guardian on the “Take Your Child to Work Day”?
No. The student is not receiving instruction or being supervised by a certified instructor.
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
A student begins the school year at District A. During the school year, the parents move to
District B, but they want their child to continue at District A. Can the student complete the
year at District A and District A claim the attendance?
Yes. The student, in this example, can continue to attend District A and be claimed by
District A for GSA, as long as the parents did not enroll the student in District B.
However, after completion of that school year, the student is no longer a resident of District
A and the parent must enroll the student in District B or the student becomes non-
claimable. If the parents choose to continue sending the student to the original school
district after completion of the school year, they will be required to pay out-of-district
tuition to District A.
Statutory Citation: 105 ILCS 5/10-20.12a
22
If nonpublic students attend a district sponsored activity during the school day can their
attendance be claimed as part-time?
No. These students are not regularly enrolled in a public school. Part-time attendance is
only claimable if they enroll in the public district part-time.
Statutory Citation: 105 ILCS 5/18-8.05(F)(2)
How is attendance claimed for a general education student who is a youth in care living
with a foster family residing within the district boundaries? How does attendance
reporting change if the student is adopted?
The attendance for a general education youth in care student who does not have an
Individualized Education Program (IEP) while living with a foster family is reported for
General State Aid by the district in which the foster parent(s) resides. If the student is
adopted, he or she will be reported by the district in which the adoptive parent(s) resides for
General State Aid.
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
How is attendance claimed for a general education student who is a youth in care living in a
home for those youth, welfare institution or placed in a penal institution within the district?
How does attendance reporting change if the student is adopted?
The attendance for a general education student that is a youth in care, living in a home for
such individuals or welfare institution or placed in a penal institution operated by the State
should be reported on a claim filed under Section 18-3 of the Illinois School Code by the
district wherein the youth in care home or State operated program is located. If the student
is adopted, he or she no longer qualifies for 18-3 funding and attendance is reported by the
district in which the adoptive parent(s) resides for General State Aid.
Statutory Citation: 105 ILCS 5/18-3
If a parent enrolls a student but he or she does not attend the first few days of school, when
can the school begin to claim attendance?
General State Aid is calculated on actual attendance, not enrollment. In this example, the
enrolled student cannot be claimed until he or she is in attendance.
Statutory Citation: 105 ILCS 5/18-8.05(F)(1)
A student begins a school year and turns 17 years of age during the school year. The
parent calls and informs the school that the student is going to quit school. Can the school
drop the student at that time from its enrollment records?
Yes. The student must be dropped from enrollment records. Effective January 1, 2005, the
state compulsory attendance age was raised to 17 years of age. In this example, the student
falls outside of the compulsory attendance age and is not considered truant.
Statutory Citations: 105 ILCS 5/26-1, 5/26-2 and 5/26-2a
23
What resident district students are non-claimable for GSA purposes?
Non-claimable students include:
• children below 3 years of age;
• children ages 3-5, who are not enrolled in special education or Kindergarten;
• students who are claimed under Sections 14-7.03 or 18-3 of the School Code;
• non-resident students where tuition is billed to the resident district;
• high school graduates;
• general education students who are 21 years of age or older;
• students with disabilities who are 22 years of age or older;
• district students which have been administratively transferred to a regional office of
education (ROE) regional safe school program (these students are claimed by the
ROE providing education);
• district students receiving their education through the Illinois State University or
University of Illinois Laboratory Schools;
• students attending non-public or special education private schools who are
unilaterally placed by their parent/guardian for personal reasons or special
education services;
• students enrolled in any adult education program or other programs who cannot be
expected to receive a district issued high school diploma from the district of
residence by age 21; or
• students attending alternative education programs that do not meet the requirements
of the Illinois School Code, such as certification of teachers, hours of instruction, or
health life safety codes.
Statutory Citations: 105 ILCS 5/10-20.12, 5/13A-8, 5/14-7.02, 5/18-8.05, 5/26-16
24
H. REPORTING ISSUES
What enrollment and attendance documentation is needed for an audit and how long must
it be maintained?
Retain all enrollment and attendance documentation until the State audit of the year to
which the records pertain is finalized and the Local Records Commission has approved the
disposal of the records under the Local Records Act (50 ILCS 205). The Division of
Federal and State Monitoring provides the following checklist of information that should
be available for review by compliance auditors:
1. The districts written residency policy.
2. The district’s work papers and other supporting documentation that show how the claim
was prepared.
3. Summary monthly enrollment/attendance reports (or registers) from all attendance
centers.
4. The detailed monthly enrollment/attendance reports (or registers) from all district
attendance centers.
5. The final public school calendar for the year under audit.
6. The final public school calendar for year-round attendance centers (if applicable).
7. Monthly enrollment/attendance reports from all special education sites outside of the
district.
8. Monthly enrollment/attendance reports from other local education agencies where
eligible students are attending.
9. Schedules and/or grade cards for all part-time students.
10. Schedules and/or grade cards for all part-time students.
11. Attendance sheets / time sheets and/or invoice billings for Homebound/Hospital
Teachers.
12. Attendance records for non-claimable students, such as students from other districts
paying tuition, students listed on the Special Education Orphanage Claim, etc. Methods
for determining whether a district has non-claimable students include reviewing the
Special Education Student Claim, the Orphanage Tuition Claim and the revenue code
for tuition paid by other districts in the Annual Financial Report.
For State funds, a grantee shall retain records for three years from the final date for filing
any claim for reimbursement or until all outstanding claims have been resolved. The State
may recompute and adjust claims within six years from the final date for filing claims for
reimbursement when there has been an adverse court or administrative agency decision on
the merits affecting the tax revenue of the school district. Please see 105 ILCS 5/2-3.33).
The responsibility for retention and destruction of records is shared between the Illinois
State Board of Education and the Local Records Commission.
Prior to the destruction of any records following the three-year period, a fund recipient
must contact the State and Local Records Management Program, Illinois State Archives,
Margaret Cross Norton Building, Illinois Secretary of State, Springfield, Illinois (217/782-
7075).
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Is there a penalty if a district does not maintain its attendance?
Districts are required to keep adequate documentation to substantiate claimed attendance.
If records are not maintained or are inadequate, Illinois State Board of Education External
Assurance auditors will review the current year records for internal control and will apply
any variances found to the attendance claim under audit. This may result in lower average
daily attendance and adversely affect a district’s GSA claim.
Are grade books good enough as a source document?
No.
Our school's attendance is taken in the classroom, via the district network. Is this
acceptable?
Yes. The district's attendance system should maintain good internal control. Computer
reports should reflect hourly attendance. A daily report signed by the teacher certifying
what was placed in the system should be maintained for audit purposes.
Lines 11 and 12 of the GSA claim have no bearing on the money my district receives. Why
do I have to submit this information?
Line 11 represents the average daily attendance of students in instances where the district
pays tuition. This figure is documented by the Illinois State Board of Education and used
when calculating the Per-Capita Tuition for the district.
Line 12 represents the attendance of all non-claimable students in attendance at the district.
This includes students attending Head Start, At-Risk, or Youth in Care programs, or those
paying tuition to the district. This figure is documented by the Illinois State Board of
Education and used when calculating the Per-Capita Tuition for the district.
