Audit Manual Index

Overview

This webpage was developed to replace the printed Audit Manual and it allows for updates as needed. It is divided into 9 chapters and each chapter provides an index of links to a variety of resources. Click the appropriate link to the Chapter of interest.

• Chapter 1 - Introduction
• Chapter 2 - Financial Statement Audit
• Chapter 3 - Single Audit requirements
• Chapter 4 - Special Education
• Chapter 5 - Pupil Activity Funds Audit
• Chapter 6 - Membership
• Chapter 7 - Integration (Chapter 220) Audits
• Chapter 8 - General Statutory Reference
• Chapter 9 - Sample Reports and Disclosures

Chapter 1 - Introduction

• Government Auditing Standards
• Minimum Standards for Audit and School District Audit Contract - Updated April 27, 2016
• Overview of Elementary and Secondary School Finance - Updated January, 2017
• PI 14.03. - Updated January, 2018
• Qualifications of Auditors
• Recent Auditor Updates and Mailings
• Standard Audit Contract - Updated January, 2018

Chapter 2 - Financial Statement Audit

• Aid Payment Information Including Tax Exempt Computer Aid
• Aids Register Coding of Federal and State Programs
• Annual Report - Updated April 27, 2016
• Budget
• Calculation of Remaining School District Equalization aid Payments with Adjustments
• Fraud - Updated April 27, 2016
• Fund 73 Audit Program and Other Information
  • Fund 73 Audit Program - Updated June 7, 2016
  • Employee Benefit Trust Fund Web Page
• Internal Control Requirements - Updated April 24, 2015
• PI 1506AC
  • PI 1506 AC Information and Instructions - Updated June 6, 2017
  • PI 1506 Attestation Report - Updated April 23, 2015
  • General Aids Audit Program (Full Program) - Updated April 25, 2017
  • General Aids Audit Program (Partial Program) - Updated April 25, 2017
• Reporting Fund Balances Under GASB 54
• State Aids Register Information
• State Compliance Checklist - Updated April 25, 2017
• WUFAR
  • Allowable Account Classifications
  • Accounting Issues and Coding Examples

Chapter 3 - Single Audit Requirements

• Department of Public Instruction Audit Programs
• Additional Audit and Reporting Requirements- New April 30, 2018
• Disbursement
• Federal Audit Clearing House Including Form SF-SCA Data Collection Form - 2017
• Federal Department of Education Cross Cutting Section Compliance Supplement - 2017
• Internal Control Requirements - Updated April 24, 2015
• OMB Compliance Supplement Internal Control Document - Updated April, 2018
• Payroll
• Reporting Findings - Updated April 27, 2016
• State Major Program Identification - Updated May 3, 2016
• Wisconsin State Single Audit Guidelines

Chapter 4 - Special Education

• Special Education Audit Program - designated Type A and updated April 26, 2016
• No Valid License-Questioned Cost Worksheet
• School Finance Reporting Portal Auditor Login - for SPED Licensure/No Valid License listings (requires audit firm user ID and password)
• Sample Representation Letter
• SPED/SAP Categorical Aid Information

Chapter 5 - Pupil Activity Funds Audit

• Fund 60 Agency Fund Guidelines (Student Activity Accounting)
• Other Supplemental Information (Schedule Required by DPI)
• Pupil Activity Fund Audit Program

Chapter 6 - Membership

• Audit Requirements
• Districts Selected for Required Membership Audits
• Enrollment Reports and Counts - Within the School Finance Reporting Portal (non-financial data - will require audit firm user ID and password)
• Membership Audit Program
• Membership Audit Program Power Point Presentation
• Reconciliation of Pupil Counts
• Rules Governing the Counting of Pupils
• School Fees
• Summer School Information
• Summer School Membership Audit Q and A
• Tutorial and Additional Guidance

Chapter 7 - Integration (Chapter 220) Audits

• District Reported ITP Membership Counts
• General Guidelines- Inter District and Intra District Transfers
• ITP Membership Audit Program - Updated February 2, 2018
• ITP Membership Report Format - Updated February 2, 2018

Chapter 8 - General Statutory Reference

• Chapter 115 - State Superintendent; General Classifications and Definitions; Handicapped Children
• Chapter 116 - Cooperative Educational Service Agencies
• Chapter 117 - School District Reorganization
• Chapter 118 - General School Operations
• Chapter 119 - First Class City School System
• Chapter 120 - School District Government
• Chapter 121 - School Finance

Chapter 9 - Sample Reports and Disclosures

• Sample Auditor's Reports on Compliance (no single audit and major programs)
  • Auditor's Report with Unmodified Opinion and No Findings - Updated April 30, 2018
  • Auditor's Report with Unmodified Opinion and Findings - Updated April 30, 2018
  • Auditor's Report with Modified Opinion and Findings - Updated April 30, 2018
• Sample Auditor's Reports on Compliance (no single audit, no major programs and programs with limited procedures) DRAFTS BELOW ARE FOR AUDITOR REVIEW & COMMENT
  • Auditor's Report with Unmodified Opinion & No Findings - Updated May 1, 2018
  • Auditor's Report with Unmodified Opinion & Findings - New May 1, 2018
  • Auditor's Report with Modified Opinion & Findings - New May 1, 2018
• Example Summary of Auditor's Results- New April 30, 2018
• Self Funded Insurance Footnote Disclosure - Updated March 29, 2012