• The Office of Audits performs technical assistance and oversight related to financial and pupil membership audits as well as internal audit activities. This page is for pupil membership auditors, public accounting firms, and school dist business managers.

• 2009 Pupil Auditing Manual

• Pupil Accounting Manual

• Michigan Pupil Accounting and Attendance Association

• Low Risk Auditee Waiver Letter

• Grant Auditor Reports - All Recipients

• Supplement vs. Supplant - Oklahoma Letter 

• July 12, 2007 Guidance on Reporting Food Commodities 

• 2008-09 Michigan School Auditing Manual

• Federal Fiscal Requirements Power Point Presentation 

• Michigan School Accounting Manual

• 2009 A-133 Compliance Supplement 

• Link to Financial Audit Internet Site - This site stores all of the school district financial audits that have been submitted to MDE electronically.

• Join our Listserv of Public School Auditors

• Guidance on Electronic Filing of Financial Statement Audits

• June 30, 2007 School District Management Letter Issues 

• Auditors Guide to Using MEGS 

• Summary of Corrective Action for Segregation of Duties Audit Issues 

• Single Audit Findings 

• Auditors of Public Schools for FY 2007/2008

• Office of Audits - School District Audit Desk Review Guides

• July 6, 2006 Guidance on reporting commodities for food consortiums 

• Benefits to Private School Students and Teachers - Programs in the NCLB Act Requiring Equitable Participation

• June 2006 PCG SAS 70 Report 

• Medicaid Section - SAS 70 Requirements Clarification 

• Memo on Auditor Independence 

• Bulletin for Construction and Sinking Fund Audits 

• American Institute of Certified Public Accountants

• Association of School Business Officials International

• 2004 Elementary & Secondary Education Act (ESEA) Compliance Supplement 

• Catalog of Federal Domestic Assistance

• Federal Audit Clearinghouse

• U.S. Department of Education

• U.S. Office of Management and Budget

• Presidents Council on Integrity and Efficiency (PCIE) Quality Control Review (QCR) 

• General Accounting Office (GAO)