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Audit Requirements


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The Department of Public Instruction (DPI) has the statutory responsibility to prescribe financial and membership audit requirements. In fulfilling this responsibility, DPI cooperates closely with auditees and the independent auditors. This page has been established as an additional means to provide relevant information concerning auditing to interested parties.

Audit Manual

The Wisconsin School District Audit Manual serves as an appendix of the State Single Audit Guidelines to provide additional auditing and program-specific compliance requirements for DPI funding.

The Wisconsin School District Audit Manual also establishes auditing and program-specific compliance requirements for Wisconsin Public School Districts (Districts), Cooperative Educational Service Agencies, County Children with Disability Education Boards, and independently authorized charter schools that receive funding from the DPI but do not meet the single audit federal expenditure threshold.

2023 Wisconsin School District Audit Manual

Additional Auditor Documents:

Fiscal Year 2023 Annual Auditor Letter

Auditor Listserv

Join the Listserv for CPA Firms Auditing Wisconsin School Districts and CESAs.


The School Finance Team Auditor mailing list is designed to facilitate timely and interactive electronic communication among the School Financial Services Team (SFS) at DPI and the public accounting firms that audit school districts, CESAs and other local education agencies. The SFS Team uses this list to send out routine correspondence, audit alerts, notices of major additions to our website.

View past Auditor Listserv Messages here.

Membership Audits

Membership audits are required by Wis. Stat. §115.28(18) for at least 25 percent of school districts each year.  See Membership Audit Information page for details.


Please contact one of the School Financial Team Auditors located on the Staff Directory for changes or updates to the Listing of Auditors.