The Department of Public Instruction has the statutory responsibility to prescribe financial and membership audit requirements (s.120.14, Wisconsin Statutes) for Wisconsin school districts. In fulfilling this responsibility the department 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.
Reporting Due Dates:
PI 1506 AC - (internet filing) September 12, 2012
PI 1505 Full Annual - September 21, 2012
Financial Audit Report - December 3, 2012
Membership Audits - 2012-2013 State Aid Membership Audits are due May 1, 2013.
School districts required to have a 2012-2013 state aid membership audit will be notified January 31, 2013.
The Department will not release the names of districts selected for audit prior to that date.
Auditors must use the membership audit program developed by the Department. Minor changes to the program are anticipated and an updated membership audit program will be available by February 15, 2013.
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:
State Aid Membership Audit Information
- Districts participating in the Integration Transfer Program (ITP) "Chapter 220"
are required to have an audit made of their 2012-2013 membership.
- Listing of Auditors (Updated 05/17/13)
Sample Request for Proposal
Changes In The Accounting And Auditing Environments
- Management Anti-Fraud Programs and Controls
Government Auditing Standards, 2011 Yellow Book
Wisconsin State Single Audit Guidelines
Governmental Accounting Standards Board
Federal Educational Programs Compliance Supplement
Federal Audit Clearing House Including Form SF-SAC Data Collection Form
Catalog of Federal Domestic Assistance
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.