Audit Program and Report Format

Membership audits are required by Wis. Stat. §115.28(18) for at least 25 percent of school districts each year. Under this random selection method, all districts will be audited at least once every four years. Districts with audit findings, late January pupil count and summer school fee issues are added to the list.
DPI reserves the right to remove a district from the selection if the district has already had two or more membership audits during the current cycle and the most recent membership audit came back without findings. School districts required to have a membership audit will be notified the first week fo February each year. DPI has an established deadline of May 1 for submission of the required school district membership audits.
Additional Information
- 2024-25 Membership Audit List - 2024-25 Membership Audit List
- Membership Audit Program - updated as of February 2025
- Example Membership Audit Report - updated as of February 2025
- SFS Pupil Count Reconciliation Online Course (takes about 30 minutes to complete)
- SFS Membership Audit Requirements Tutorial - 44:16
- Guidance for Pupil Count and Membership
- Summer and Interim Session Membership Audit Question and Answers
- Audit Requirements
Integration Transfer "Chapter 220" Program Membership Audit
Districts participating in the integration transfer program (ITP), commonly referred to as the "Chapter 220" program are required annually to have an audit of ITP membership.
Independent Charter Schools Membership Information
Independent Charter Schools are required to annually submit a membership audit of their Third Friday and Second Friday count reports. Additional information may be found on the Independent Charter School web page.
Independent Charter Schools Membership Information & Historical Data