Overview
This page was developed to replace the printed Audit Manual and allows for updates as needed. It is divided into nine chapters, each providing 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 2 - Financial Statement Audit
- Aid Payment Information Including Tax Exempt Computer Aid
- Aids Register Coding of Federal and State Programs
- Annual Report
- Budget
- Calculation of Remaining School District Equalization Aid Payments with Adjustments
- Fraud
- Fund 73 Audit Program and Other Information
- Internal Control Requirements
- PI 1506 AC
- Reporting Fund Balances Under GASB 54
- State Compliance Checklist
- WUFAR
Chapter 3 - Single Audit Requirements
- Department of Public Instruction Audit Programs
- Additional Audit and Reporting Requirements
- Disbursement
- Federal Audit Clearinghouse Including Form SF-SAC Data Collection Form
- Federal Department of Education Cross Cutting Section Compliance Supplement
- Internal Control Requirements
- OMB Compliance Supplement Internal Control Document
- Payroll
- Reporting Findings
- State Major Program Identification
- Wisconsin State Single Audit Guidelines
Chapter 4 - Special Education
- State Special Education and School Age Parents Aid as a Designated Type A Audit Program
- Special Education Audit Program
- 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
NOTE: The above guidelines are applicable if the District did not implement GASBS 84. If the district early implemented GASBS 84, the requirements of the standard must be followed.
Chapter 6 - Membership
- Audit Requirements
- Districts Selected for Required Membership Audits
- Enrollment Reports and Counts - Within the School Finance Reporting Portal (non-financial data - requires 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 Questions and Answers
- 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 and Report Format
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)
- Sample Auditor's Reports on Compliance (no single audit, no major programs and programs with limited procedures)
- Example Summary of Auditor's Results
- Self Funded Insurance Footnote Disclosure
For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114