Email to Administrators With 2009 Membership Audit

This e-mail is to inform you that your district has been selected for a required 2008-2009 membership audit. Your district will not receive a paper mailing notification of this requirement as indicated in the January 5 newsletter sent to you by mail and e-mail. However, electronic notification will also be sent to your district’s auditor on file at the department. Finally, district staff that is subscribed to the dpifinance listserve bulletin have also been alerted to the list of districts that have a required membership audit.

The membership audit is due at the department no later than May 1, 2009. No extensions to this date can be granted, as 2008-2009 membership is a factor in determining compliance with the 2008-2009 revenue limits.

If your present auditor is unable to meet the May 1, 2009 deadline, the district may elect to have another audit firm perform only the membership audit. The department will, upon request, provide names of auditors in your area.

The state superintendent is required annually to select at least 25% of school districts to have membership audits (s. 115.28(18), Wis. Stats.). The following procedures were used to select districts for 2008-2009 membership audits. (Note that under random selection method "1.B", the possibility of selection each year exists.)

1. Random Selection:

A. From a "four-year cycle" pool, whereby all districts are selected for an audit at least once in a four-year period; or

B. From an "annual selection pool,” whereby 5% of those districts not selected above are selected.

2. Audited 2007-2008 districts having a net error rate in excess of 1% from the reported membership, for either count date, and not selected by previous procedures.

3. The January pupil count report was not received by January 26, 2009, and not selected by the procedures listed above.

The audit program has had minor changes from prior years. After January 29, 2009 these documents will be available for downloading from the internet at: dpi.wi.gov/sfs/m_audit.html.

A listing of school districts with required membership reports can be accessed on the same site.

Districts participating in the Integration Transfer Program (ITP) are required to have a separate audit of ITP Membership and should contract with their auditor for this. The ITP membership audit is also due May 1, 2009.

Please contact a school finance consultant should you have additional questions.

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

Last updated on 1/30/2009 10:45:12 AM