AUDIT OBJECTIVES1. Comprehensive policies and procedures have been established for recording and accounting for student attendance;2. The District is in compliance with established policies and regulatory requirements;3. Attendance data is adequately secured and properly maintained;4. Attendance records are accurately input and correctly calculated. Figures reported to the state regulatory agency are consistent with those calculated, and figures are “reasonable” in comparison to prior years; and,5. The District maintains sufficient documentation to support attendance records.