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Information About the Office

• 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.

Resources Related to Pupil Membership

• 2011-2012 Pupil Auditing Manual DOC icon

• Pupil Accounting Manual (PAM)

• Pupil Accounting Administrative Rules

• Michigan Pupil Accounting and Attendance Association

Resources Related to Financial Audits

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

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

• Guidance on Electronic Filing of Financial Statement Audits

• 2013-14 Michigan School Auditing Manual

• Auditors of Public Schools for FY 2012/2013

• Low Risk Auditee Waiver Letter

• Summary of Corrective Action for Segregation of Duties Audit Issues PDF icon

• Join our Listserv of Public School Auditors

Sample Written Procedures

• 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 DOC icon

• Procedures - MHPS Contracting Procurement - Conflict of Interest DOC icon

• Procedures - Equipment Management and Monitoring DOC icon

• Procedures - Code of Conduct Questionnaire DOC icon

• Procedures - Time Effort Reporting DOC icon

• Procedures - TE PARS example Excel icon

• Procedures - TE Blanket Semi-Annual Certification Example DOC icon

• Procedures - TE Individual Semi-Annual Certification Example DOC icon

• Procedures - Suspension Debarment DOC icon

• Financial Management - Allowable Costs PPT icon

• Financial Management - Procurement PPT icon

• Resources for LEA Financial Management DOC icon

• Financial Management - Timekeeping PPT icon

• LEA Fiscal Review Tool DOC icon

• Financial Management - Cash Management PPT icon

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