School Financial Services
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School Financial Services
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Accounting, Auditing and Financial Management
- Aid Payments
- Aids Register
- Audit Requirements
- Budget and Adoption
- CESA Annual Report Information
- County Children with Disability Education Board (CCDEB)
- Debt Reporting Information
- Funds
- Property Value
- PSCP, SNSP & ICS Impacts
- School District Fund Balance Policy
- Standard Tuition
- Wisconsin Uniform Financial Accounting Requirements (WUFAR)
- State/Federal Aid and Grant Programs
- Counting Children
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Reporting to SFS
- Referenda Information
- WISEdata Finance and WiSFiP
- School Finance Reporting Portals
- Additional Reporting Instructions
- Chapter 220 Membership Reporting
- School Level Reporting per Every Student Succeeds Act (ESSA)
- School Calendar - Days and Hours of Instruction
- PI-1500 District Contacts Report
- CESA Annual Reports
- Revenue Limits
- Calendars and Communication
- Statistical
- Presentations and Tutorials
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School District Support
- Pupil Transportation
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School District Reorganization
- Detachment and Attachment of Territories
- School District Consolidation
- Dissolution of a School District
- Creating a New School District
- Territory Annexed to Certain Municipalities
- School District Boundary Dispute Resolution
- Forms and Templates
- History and Orders
- Glossary of School District Reorganization Terms
- School Operations
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Accounting, Auditing and Financial Management
Membership Audit Information
Audit Program and Report Format
Membership audits are required by Wis. Stat. §115.28(18) for at least 25 percent of school districts each year. Under this random selection method, all districts will be audited at least once every four years. Districts with audit findings, late January pupil count and summer school fee issues are added to the list.
DPI reserves the right to remove a district from the selection if the district has already had two or more membership audits during the current cycle and the most recent membership audit came back without findings. School districts required to have a membership audit will be notified the first week fo February each year. DPI has an established deadline of May 1 for submission of the required school district membership audits.
Additional Information
- 2025-26 Membership Audit List - 2025-26 Membership Audit List
- Membership Audit Program - updated as of February 2026
- Example Membership Audit Report - updated as of February 2026
- SFS Pupil Count Reconciliation Online Course (takes about 30 minutes to complete)
- SFS Membership Audit Requirements Tutorial - 44:16
- Guidance for Pupil Count and Membership
- Summer and Interim Session Membership Audit Question and Answers
- Audit Requirements
Integration Transfer "Chapter 220" Program Membership Audit
Districts participating in the integration transfer program (ITP), commonly referred to as the "Chapter 220" program are required annually to have an audit of ITP membership.
Independent Charter Schools Membership Information
Independent Charter Schools are required to annually submit a membership audit of their Third Friday and Second Friday count reports. Additional information may be found on the Independent Charter School web page.
Independent Charter Schools Membership Information & Historical Data