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Special Needs Scholarship Program-Auditor Information

Selecting an Auditor

The school must select an independent auditor to complete three audits/agreed upon procedure reports. They are the September Enrollment Audit, the January Enrollment Audit, and the Financial Audit.

The Audit Firm Listing includes certified public accounting (CPA) firms who were completing SNSP or Choice audits as of July 2024. Inclusion on this list does not constitute an endorsement of the firm by the Department of Public Instruction. Schools may engage any currently licensed CPA firm that has not been barred from the program if they meet the independence standards for the Special Needs Scholarship Program.  The auditor must be a licensed CPA and the firm they work for must be a licensed accounting firm. This can be verified with the Department of Safety and Professional Services through the following link: The school should ensure that the auditor and audit firm it selects meets these requirements.

Once a school has identified what auditor they will use, the auditor and school must complete the Auditor Authorization form. A separate Auditor Authorization form is required for the Choice program and the Special Needs Scholarship Program.


On Demand Training


The Department has various on demand trainings available. Topics include the following:

  • General Program Overview
  • Count Reports, K4 Outreach Requirements, Payments, and Enrollment Audits
  • Application Requirements

Please see the On Demand Training webpage for additional information and to view the trainings.


Auditor Listserve

If you are at an audit firm and interested in receiving the regular correspondence for the Special Needs Scholarship Program and Choice auditors, complete this form. Please note that this is one combined list, so if you are already on the Choice Auditor Listserve, you will receive the Special Needs Scholarship Program auditor emails.



For questions about this information, contact Andrea Kratz (608) 267-1291