The Department of Public Instruction (DPI) has the statutory responsibility to prescribe financial and membership audit requirements (s.120.14, Wisconsin Statutes) for Wisconsin school districts. In fulfilling this responsibility, DPI cooperates closely with school district officials and the independent auditors contracted by each school district.
This page has been established as an additional means to provide relevant information concerning financial and membership auditing to interested parties. This page and associated links constitute the Wisconsin School District Audit Manual referenced by Wisconsin administrative code PI 14.03.
School districts required to have a state aid membership audit will be notified the first week of February each year. DPI will not release the names of districts selected for audit prior to then.
Auditors must use the membership audit program developed by DPI. Minor changes to the program are anticipated and an updated membership audit program will be available by the date the membership audit list is released. An auditor listserv will be sent out when the programs are finalized. The audit must include an examination of claimed summer school membership.
Districts selected and other information concerning state aid membership audit requirements are available at Membership Audit Information.
Integration (Chapter 220) Audits
Districts participating in the Integration Transfer Program (ITP) "Chapter 220" are required to have an audit made of their 2017-2018 membership.
- Listing of Auditors - updated January 2020
- Changes In The Accounting and Auditing Environments
Comments, suggestions and inquiries regarding the information presented here are welcomed. Please contact one of the School Financial Team Auditors located on the Staff Directory.
- Catalog of Federal Domestic Assistance
- Clarified Auditing Standards
- Federal Audit Clearing House Including Form SF-SAC Data Collection Form
- Federal Educational Programs OMB Compliance Supplement
- Governmental Accounting Standards Board
- Government Auditing Standards, 2011 Yellow Book
- Management Anti-Fraud Programs and Controls
- Wisconsin State Single Audit Guidelines