Audit Manual Index

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 1 - Introduction

• Government Auditing Standards
• Minimum Standards for Audit and School District Audit Contract
• Overview of Elementary and Secondary School Finance
• PI 14.03.
• Qualifications of Auditors
• Recent Auditor Updates and Mailings
• Standard Audit Contract

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
  • Fund 73 Audit Program
  • Employee Benefit Trust Fund
• Internal Control Requirements
• PI 1506 AC
  • PI 1506 AC Information and Instructions
  • PI 1506 Attestation Report
  • General Aids Audit Programs
• Reporting Fund Balances Under GASB 54
• State Compliance Checklist
• 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
• 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)
  • Auditor's Report with Unmodified Opinion and No Findings
  • Auditor's Report with Unmodified Opinion and Findings
  • Auditor's Report with Modified Opinion and Findings
• Sample Auditor's Reports on Compliance (no single audit, no major programs and programs with limited procedures)
  • Auditor's Report with Unmodified Opinion and No Findings
  • Auditor's Report with Unmodified Opinion and Findings
  • Auditor's Report with Modified Opinion and Findings
• Example Summary of Auditor's Results
• Self Funded Insurance Footnote Disclosure