July 2 2007 Letter to CESA/CCDEB Auditors

Date: July 2, 2007

To: CESA/CCDEB Auditors

From: Kathy Guralski, School Finance Auditor

Re: Information required for 2006-2007 CESA/CCDEB Audits

Financial Statement Filing:
Audited financial statements must be filed in electronic format

REMINDER: Audited financial statements must be filed electronically by attaching a PDF file to an e-mail and forwarding it to auditreports@dpi.state.wi.us Only send electronic files in PDF format to avoid any changes to data. This will also reduce postage and copying cost. Audited financial statements, management letters, reports on internal control and Single Audit Reports (if issued separately) are due on December 3, 2007. Please contact the Department if this poses a problem.

Special Education No Valid License Listings

Same as last year, all individuals identified on the ‘No Valid License’ listing, all salaries, benefits and the district account code charged (including Fund, Function and Project Code) must be provided to the Department via email as an excel file attachment. Also, any additional questioned cost is to be included on the same excel file as the “No Valid License” listing. Even when your CESA or CCDEB has no “No Valid License” listing, the excel spreadsheet will be available for additional questioned cost. This file should be emailed to dpiauditreports@dpi.state.wi.us. Written representation from appropriate CESA/CCDEB personnel relating to special education questioned costs are to be e-mailed or faxed to Lori Ames at lori.ames@dpi.state.wi.us or (fax) 608-266-2840. The special education audit program has been updated to reflect these procedures. For a complete discussion of requirements relating to this reporting process click on the Audit/Auditor link from our Finance Team homepage at: http://dpi.wi.gov/sfs/

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Special Education (Fund 27) Licensure Listings

Auditors will access the special education licensure listings (Valid, No-Valid, School Age Parent) for the CESA/CCDEB they are auditing from our internet website. The listings will be available on or about July 9, 2007. These listing may be accessed by clicking on the “School Finance Reporting Portal”link from our Finance Team homepage (see above) and then entering your DPI assigned ID and Password. When downloading into excel you will notice that columns have been added in the “No Valid License” listing section so that you may enter the salaries, benefits and account codes used by the CESA/CCDEB for the individuals identified. Columns have also been added for additional questioned costs. You will have to adjust your print settings in order to print the listings on one page.

Form PI-1506

Auditors will be required to file Form PI-1506 CESA/CCDEB. This form will be available on our internet website by clicking on the PI Forms scan bar link of our Finance Team homepage and selecting the PI-1506 CESA/CCDEB link. New this year, the PI 1506 signature page including partner signature should be electronically filed by attachment to an email and forwarding to auditreports@dpi.state.wi.us by September 21, 2007. The Special Education information and written representation from appropriate CESA/CCDEB personnel relating to special education questioned costs are not required to be attached to the PI 1506.

Form PI-1505-SE Special Education Categorical Aid Claim

CESAs and CCDEBs will be required to file their Form PI-1505 SE by September 7, 2007 so that auditors will have time to test the claim before filing their PI-1506 and excel file with the Department.

User Name and Passwords

User name and passwords for auditors have not changed from last year. This information is necessary for you to be able to access Special Education (Fund 27) Licensure Listings required for your testing of Special Education categorical aid. You must notify us of any CESA or CCDEB you have been engaged to audit this year which you did not audit last year. If any of the information displayed after logging in is incorrect, please notify a school finance auditor as soon as possible

2006-07 Annual Report

CESA/CCDEB(s) are required to file a signature page and annual report with the DPI. These forms are available on our internet website by clicking on the CESA/CCDEB scan bar link of our Finance Team homepage.
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Information regarding the following topics will be available on our internet website by clicking on the Audit/Auditor Info scan bar link of our Finance Team homepage:

State Aids Register
Special Education Audit Program and Sample Representation Letter
SAGE Audit Program
Alternative Education Grant Audit Program
TEACH Audit Program
Fund 73 Audit Program

Information regarding the following topics will be available on our internet website by clicking on the CESA/CCDEB Info scan bar link of our Finance Team homepage:

CESA WUFAR
CCDEB WUFAR

The School Financial Services team will continue to post information of interest to school district, CESA and CCDEB auditors on its website under “Recent Auditor Updates and Mailings”located at http://www.dpi.wi.gov/sfs/auditor_break.html

DPI Report Card (Status & Deadlines)

The School Financial Services Team has developed an organizational and accountability tool that we believe will help both CESA/CCDEB’s and the finance team. We call it the “Reporting Report Card.” By logging into the School Financial Services Portal and logging into a specific CESA/CCDEB you can access all required reports and the status of their submission by clicking on the “Status & Deadlines”link. Reports submitted online either by the CESA/CCDEB or auditor will be logged as received on a real-time basis while other reports submitted in paper form will be logged upon receipt.

This letter is sent ONLY to the contact person listed as CESA/CCDEB Auditor per DPI records. Please forward this information to all auditors within your firm currently performing CESA/CCDEB audits.

Should you have any questions during the course of your audit please contact me via phone or email at:

Kathy Guralski (608) 266-3862 kathryn.guralski@dpi.state.wi.us

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

Last updated on 7/6/2007 9:39:30 AM