Financial and Membership Audit Requirements

The Department of Public Instruction has the statutory responsibility to prescribe financial and membership audit requirements (s.120.14, Wisconsin Statutes) for Wisconsin school districts. In fulfilling this responsibility the department cooperates closely with school district officials and the independent auditors contracted by each school district.

This page has been established as an additional means to provide relevant information concerning financial and membership auditing to interested parties. This page and associated links constitute the Wisconsin School District Audit Manual referenced by Wisconsin administrative code PI 14.03.

Audit Manual Index

Recent Auditor Updates

Reporting Due Dates:

PI 1506 AC - (internet filing) September 14, 2009
PI 1506 Audit Statement - (hard copy) September 21, 2009
Amended PI 1506 - October 1, 2009 - due to unsettled labor contracts
Financial Audit Report - December 1, 2009

Department of Public Instruction Audit Programs

Membership Audits - 2009-2010 State Aid Membership Audits are due May 3, 2010.

School districts required to have a 2009-2010 state aid membership audit will be notified January 28, 2010.
The Department will not release the names of districts selected for audit prior to that date.

Auditors must use the membership audit program developed by the Department.

The audit must include an examination of claimed summer school membership.

Districts selected and other information concerning state aid membership audit requirements are available at:
State Aid Membership Audit Information

Integration (Chapter 220) Audits

Districts participating in the Integration Transfer Program (ITP) "Chapter 220"
are required to have an audit made of their 2009-2010 membership.

Auditors

Listing of Auditors (Updated 7/16/09)
Sample Request for Proposal
Changes In The Accounting And Auditing Environments

Links to:

Management Anti-Fraud Programs and Controls
Government Auditing Standards, 2007 Yellow Book
Wisconsin State Single Audit Guidelines
Governmental Accounting Standards Board
Federal Educational Programs Compliance Supplement
Federal Audit Clearing House Including Form SF-SAC Data Collection Form
Catalog of Federal Domestic Assistance

Comments, suggestions and inquiries regarding the information presented here are welcomed. Please contact one of the School Financial Team Auditors:

Gene Fornecker	(608) 267-7882	eugene.fornecker@dpi.wi.gov
Kathy Guralski	(608) 266-3862	kathryn.guralski@dpi.wi.gov
Natalie Rew	(608) 267-9212	natalie.rew@dpi.wi.gov

For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114

Last updated on 1/28/2010 7:51:45 AM