Audit Manual Index

Chapter 1 Introduction

• Minimum Standards for Audit and School District Audit Contract
• PI 14.03.
• Qualifications of Auditors
• Government Auditing Standards
• Standard Audit Contract
  
• Recent Auditor Updates and Mailings
• Overview of Elementary and Secondary School Finance

Chapter 2 Financial Statement Audit

• Internal Control Structure
• Fraud
• State Compliance Checklist
• Budget
• PI 1506AC
  PI 1506 AC Information and Instructions
  PI 1506 Attestation Report
  General Aids Audit Program
• State Aids Register
• Aids Register Coding of Federal and State Programs
• Annual Report
• Calculation of Remaining School District Equalization aid Payments with Adjustments

  June 8 Calculation of Remaining Aid Payments

  June 12 Breakdown of June 15th Aid Payments-Revised June 17, 2009

• Fund 73 Audit Program and Other Information
• Fund 73 Audit Program
• Employee Benefit Trust Fund
• WUFAR
• Fund Definitions
• Accounting Issues and Coding Examples

Asset Management
Bond Anticipation Note (BAN) Issuance
Capital Expansion Fund
Capital Lease Transactions
Capital Projects Fund
Commodity Handling Charges.doc
Compensated Absences
COOP Transaction Coding
Debt Refinancing
E-rate Refunds
Fiscal Agent Agreement Account Coding
Fiscal Agent Requirements
Fiscal Agent - Example of Level Three Documentation
Fund 21 (New)
Fund Balances
Function 430000
Medicaid Reimbursement
Open Enrollment
Property Tax Transactions
Recording Expenditure Refunds
Retiree Payments
Sale of School Property
Self Funded Health Benefits
Special Education Transaction Coding
Fund 60 Agency Fund Guidelines (Student Activity Accounting)
Supplies and Equipment Classifications
TEACH Loan/Grant Reporting
Training/In Service Recording
Transit of Aid from LEA to LEA
Unsettled Employee Contracts
WRS Act 11 Credit
WRS Prior Service Liability Payoff

Chapter 3 Single Audit Requirements

• State Program Identification
• Department of Public Instruction Audit Programs
• Internal Control Structure
• Disbursement
• Payroll
• Wisconsin State Single Audit Guidelines
• Federal Department of Education Cross Cutting Section Compliance Supplement
• Federal Audit Clearing House Including Form SF-SCA Data Collection Form

Chapter 4 Special Education

• Special Education Audit Program
• Special Education Sample Representation Letter
• Special Education Licensure Listings - Within the School Finance Reporting Portal (Will require audit firm user ID and password.)
• Special Education Claim Directions
• License Code Definitions
• State Special Education Fiscal Information

Chapter 5 Pupil Activity Funds Audit

• Pupil Activity Fund Audit Program
• Required Supplemental Information
• Fund 60 Agency Fund Guidelines (Student Activity Accounting)

Chapter 6 Membership

• Audit Requirements
• Districts Selected for Required Membership Audits
• Enrollment Reports and Counts - Within the School Finance Reporting Portal (Non-financial data - will require audit firm user ID and password.)
• Tutorial and Additional Guidance
• Membership Audit Program
• Membership Audit Program Power Point Presentation
• Rules Governing the Counting of Pupils
• Reconciliation of Pupil Counts 07-08
• Summer School Information
• Summer School Membership Audit Q and A
• School Fees

Chapter 7 Integration (Chapter 220) audits

• General Guidelines- Inter District and Intra District Transfers
• Audit Report Format
• District Reported ITP Membership Counts

Chapter 8 General Statutory Reference

• Chapter 115 - State Superintendent; General Classifications and Definitions; Handicapped Children
• Chapter 116 - Cooperative Educational Service Agencies
• Chapter 117 - School District Reorganization
• Chapter 118 - General School Operations
• Chapter 119 - First Class City School System
• Chapter 120 - School District Government
• Chapter 121 - School Finance

Chapter 9 Sample Reports and Disclosures

• Sample Auditor's Report on Compliance - (No Single Audit) - 9/24/07
  
• Self Funded Insurance Footnote Disclosure - 6/28/04
  


For questions about this information, contact dpifin@dpi.wi.gov (608) 267-9114

Last updated on 7/13/2009 3:20:48 PM