Wisconsin Department of Public Instruction, Financial Services Team WISCONSIN PUBLIC SCHOOL DISTRICT

Wisconsin Department of Public Instruction, Financial Services Team WISCONSIN PUBLIC SCHOOL DISTRICT AUDIT MANUAL SPECIAL EDUCATION AUDIT PROCEDURES 255.101 REPORTS NEEDED 1) District’s general ledger for fund 27 to include at a minimum 5 digit function, 3 digit object code and 3 digit project code. 2) There are several reports available from the DPI special education program useful in auditing the special education aid of a school district. However, not all districts will have filed their special education claim prior to audit field work. In this case you may need to audit from the general ledger and later verify amounts with the special education reports. The following reports are available and can only be accessed from the “Special Education Program”, by district staff. Auditors do not have access to the program. Once the district has either loaded their information into the report, or submitted the report, request the district print the following for review: a) PI-1505SE Reported Values (This report shows all reported expenditure accounts with amounts and should be reflective of the district’s general ledger). The PI-1505-SE Expenses by Project report is also available to districts. b) PI-1505SE Aid Estimate (This report shows the aid eligible costs claimed and estimated aid for the district). 3) Obtain from the Department of Public Instruction website, special education license staff listings ...