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Financial and Membership Audit Requirements

This page provides relevant information concerning financial and membership auditing to the independent (both 2r and 2x) charter schools and the independent CPA firms the schools engage to complete the audits.
 

Reporting Due Dates:

2023-24 Special Education No Valid License Worksheet (if applicable) - September 15, 2024
2023-24 Financial and Single Audit Reporting Package - December 15, 2024
2024-25 Audited Membership Report - May 1, 2025

Membership (Pupil Count) Audit Programs and Information:

2023-24 Membership Audit Program Guide

2022-23 Membership Audit Program Guide

2021-22 Membership Audit Program Guide 

Financial Statement Audit Programs and Information:

Information for 2023-2024 Independent Charter School Audits

Information for 2022-2023 Independent Charter School Audits

Information for 2021-2022 Independent Charter School Audits

State Categorical Aid Audit Programs (State Special Education and State Transportation) 

Wisconsin State Single Audit Guidelines (Main Document and DPI Appendix)

DPI Aids Register (DPI Payment Confirmations)

OMB Federal Single Audit Compliance Supplement

Federal Audit Clearing House Including Form SF-SAC Data Collection Form

Catalog of Federal Domestic Assistance

Government Auditing Standards, 2024 Yellow Book

Governmental Accounting Standards Board

Contact: For questions about the contents of this page contact: Alexander B. Roberson, Consultant, Charter Schools/Independent Charter Schools (608) 266-0452