2025-26 Audit and Reporting Guidelines Format Final- Harsha

Headcount: An unduplicated tally of students by a characteristic, such as full-time/part-time, major, age, etc.

Homeless minor: May be accompanied or unaccompanied by a parent or legal guardian and is a student who at the time of admission to the college (A) lacks a fixed, regular, and adequate nighttime residence; and (B) includes: (i) students who are sharing the housing of other persons due to loss of housing, economic hardship, or a similar reason; are living in motels, hotels, trailer parks, or camping grounds due to lack of alternative adequate accommodations; are living in emergency or transitional shelters; are abandoned in hospitals; (ii) students who have a primary nighttime residence that is a private or public place not designed for or ordinarily used as a regular sleeping accommodation for human beings; (iii) students who are living in cars, parks, public spaces, abandoned buildings, substandard housing, bus or train stations, or similar settings.

Hybrid Courses: Hybrid courses are defined as those courses with less than seventy-five percent (75%) of student contact hours provided on-line (SB 3122, 2005).

IHL: Refers to the Institutions of Higher Learning, the governing agency that oversees the seveneight public four-year colleges in Mississippi.

In Attendance: For the purpose of state reimbursement, the term “in attendance” shall mean that the student’s“A student whose last day of attendance (if any) occurred on or after the last class meeting of the sixth week of each semester, or its equivalent. Students with the equivalent of two absences (per one credit hour course) by the end of the sixth week shall be deemed in attendance, provided that the student did not in attendance unless that student attends class thereafter ( State Board Policy 8.2 exceed the maximum allowed absences within the first six weeks (or its equivalent). Integrated Career Pathway : Is a workforce development strategy used in the United States to support workers’ transitions from education into and through the workforce; often referred as i-Pathway. This strategy has been adopted at the federal, state and local levels in order to increase education, training and learning opportunities for America’s current and emerging workforce. Career pathways are an integrated collection of programs and services intended to develop students’ cor e academic, technical and employability skills; provide them with continuous education, training; and place them in high- demand, high-opportunity jobs. A career pathways initiative consists of a partnership among community colleges, primary and secondary schools, workforce and economic development agencies, employers, labor groups and social service providers. MI-BEST is the most prevalent integrated career pathway in Mississippi (see below).

Tab 03 – Definition of Terms and Acronyms

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Updated 10/01/2023