On June 30, October 15, December 15, and March 30 of each year the District of Columbia public schools and each eligible chartering authority shall submit a report to the Mayor and the Council containing the information described in subsection (b) of this section that is applicable to the schools under their respective authorities. Not later than 30 days after April 26, 1996, and not later than October 15 of each year thereafter, the Office of the State Superintendent of Education shall calculate the following: The number of students, including nonresident students and students with special needs, enrolled in each grade from kindergarten through grade 12 of the District of Columbia public schools and in public charter schools, and the number of students whose tuition for enrollment in other schools is paid for with funds available to the District of Columbia public schools; The amount of fees and tuition assessed and collected from the nonresident students described in paragraph (1) of this subsection; The number of students, including nonresident students, enrolled in preschool and prekindergarten in the District of Columbia public schools and in public charter schools; The amount of fees and tuition assessed and collected from the nonresident students described in paragraph (3) of this subsection; The number of full time equivalent adult students enrolled in adult, community, continuing, and vocational education programs in the District of Columbia public schools and in public charter schools; The amount of fees and tuition assessed and collected from resident and nonresident adult students described in paragraph (5) of this subsection; The number of students, including nonresident students, enrolled in nongrade level programs in District of Columbia public schools and in public charter schools; The amount of fees and tuition assessed and collected from nonresident students described in paragraph (7) of this subsection; and The number of enrolled students who have dropped out since the date of the previous report. Not later than October 30 of each year the Mayor shall prepare and submit to the Authority (during a control year), the Council, the Comptroller General of the United States, and the appropriate congressional committees a report containing a summary of the calculations made pursuant to subsection (b) of this subsection, including the 4 immediately prior reporting periods specified in subsection (a) of this section. The Office of the State Superintendent of Education shall provide for the conduct of an independent audit of the initial calculations described in subsection (b) of this subsection. In conducting the audit, the independent auditor: Shall provide an opinion as to the accuracy of the information contained in the report described in subsection (c) of this subsection; and Shall identify any material weaknesses in the systems, procedures, or methodology used by the Office of the State Superintendent of Education: In determining the number of students, including nonresident students, enrolled in the District of Columbia public schools and in public charter schools, and the number of students whose tuition for enrollment in other school systems is paid for by funds available to the District of Columbia public schools; and In assessing and collecting fees and tuition from nonresident students. Not later than 60 days after the date on which the Council receives the initial annual report from the Office of the State Superintendent of Education required under subsection (c) of this subsection, the Office of the State Superintendent of Education shall submit to the Mayor, the Council, and the appropriate congressional committees, the audit conducted pursuant to this subsection. The Office of the State Superintendent of Education shall fund the independent audit solely from amounts appropriated to the Office of the State Superintendent of Education for staff, stipends, and non-personal services of the Office of the State Superintendent of Education by an act making appropriations for the District of Columbia.
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