• 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.

• Pupil Accounting Administrative Rules Pupil Accounting Administrative Rules

• Pupil Accounting Manual

• 2011-2012 Pupil Auditing Manual

• Michigan Pupil Accounting and Attendance Association

• The documents below are informational materials to assist districts to understand federal grant financial management responsibilities. The powerpoint tutorials were developed by teams of Intermediate School District and Michigan Department of Education personnel and are focused on the areas of federal grant management where districts receive the most frequent audit findings - cash management, procurement, timekeeping and allowable costs. They will provide the reader with a basic understanding of the requirements for appropriate federal grant management. The Resources document contains links to the U.S. Department of Education documents if you would like further information. The LEA Fiscal Review Tool is a handy checklist to help districts put into place the appropriate processes and procedures to start the implementation of a sound federal financial management system.

• Procedures - Allowable Use of Funds - Cost Principles 

• Procedures - MHPS Contracting Procurement - Conflict of Interest 

• Procedures - Equipment Management and Monitoring 

• Procedures - Code of Conduct Questionnaire 

• Procedures - Time Effort Reporting 

• Procedures - TE PARS example 

• Procedures - TE Blanket Semi-Annual Certification Example 

• Procedures - TE Individual Semi-Annual Certification Example 

• Procedures - Suspension Debarment 

• Financial Management - Allowable Costs 

• Financial Management - Procurement 

• Resources for LEA Financial Management 

• Financial Management - Timekeeping 

• LEA Fiscal Review Tool 

• Financial Management - Cash Management 

• New link for Education Administrative Rules Administrative Rules for Education

• Food and Nutrition Data Corrections Report

• Office of Field Services On Site Review Materials

• LEA Fiscal Self-Review Tool

• Grant Auditor Reports. Click on this link to access the CMS.

• Low Risk Auditee Waiver Letter

• Supplement vs. Supplant - Oklahoma Letter 

• 2011-12 Michigan School Auditing Manual

• Federal Fiscal Requirements Power Point Presentation 

• Michigan School Accounting Manual

• 2012 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

• Auditors Guide to Using MEGS 

• Summary of Corrective Action for Segregation of Duties Audit Issues 

• Auditors of Public Schools for FY 2011/2012

• Office of Audits - School District Audit Desk Review Guides

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

• 2011 PCG SSAE 16 Report 

• American Institute of Certified Public Accountants

• Association of School Business Officials International

• 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)