Selecting an Auditor
The school must select an independent auditor to complete three audits/agreed upon procedure reports. They are the September Enrollment Audit, the January Enrollment Audit, and the Financial Audit. Schools may engage any currently licensed CPA firm that has not been barred from the program if they meet the independence standards. The auditor must be a licensed CPA and the firm they work for must be a licensed certified public accounting firm. This can be verified with the Department of Safety and Professional Services through the following link: https://app.wi.gov/licensesearch. The school should ensure that the auditor and audit firm it selects meets these requirements.
Once a school has identified what auditor they will use, the auditor and school must complete the Auditor Authorization form. A separate Auditor Authorization form is required for the Choice program and the Special Needs Scholarship Program.
Auditor Update Virtual Training
- Describe updates to the Fiscal & Internal Control Practices Report,
- Describe updates to the September Enrollment Audit,
- Review the new background check requirements, and
- Provide a review of the K4 parental outreach activities.
On Demand Training
The Department has various on demand trainings available. Topics include the following:
- General Program Overview
- Count Reports, K4 Outreach Requirements, Payments, and Enrollment Audits
- Application Requirements
Please see the On Demand Training webpage for additional information and to view the trainings.
If you are at an audit firm and interested in receiving the regular correspondence for the Special Needs Scholarship Program and Choice auditors, please send the DPI an email. Please note that this is one combined list, so if you are already on the Choice Auditor Listserve, you will receive the Special Needs Scholarship Program auditor emails.