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Guidance on Electronic Filing of Financial Statement Audits

The Michigan Departments of Education, Treasury and Community Health are pleased to announce a unified process for submission of school district financial audits. Districts need submit only one audit, which will meet the needs of each of these departments and satisfy the audit filing requirement of Public Act 34 of 2001 and The State School Aid Act, Public Act 94 of 1979.


To submit electronically, the following criteria must be followed: 

  • All audit submissions must be e-mailed to  The subject line must read "Audited Financial Statements" and include the school district code. This will generate an automatic response.
  • The audits must be in .pdf format to open exactly as they would look if they were printed.  All documents should be from an electronic source. Please do not scan documents.  
  • All documents must be final, signed versions. Drafts will not be accepted. In the case of the Data Collection Form, the electronically certified signature is acceptable.
  • All documents must be in one file (the same format as the Department of Treasury).  The file should be in the following order: Financial Statements, Single Audit (if required), Management Letter, Corrective Action Plan (unless included in the Single Audit), Any other letters (i.e., Governance). 
  • The file should be named with the five digit district code and then a two letter abbreviation code (i.e., 01010FS): 
  • The file size must be limited to less than 4MB. Larger file sizes do not save properly to our system and are more difficult to review.
  • The Data Collection Form (Archived version only - NO Drafts) in pdf format should be submitted as a separate document and be named with the district code (i.e., 01010DC).
  • The documents should be sent without password or security protection.  This allows for them to be date-stamped and saved to the system.  Once date-stamped and saved, security protection will be added by MDE's system.


The MDE, Office of Financial Management-Audits reserves the right to request a hard copy of the audit package if for any reason the electronic submission process is not successful. 


If you have questions, please contact Gloria Suggitt, Auditing Specialist, at 517-241-2225 or or Harlan Goodrich, Manager, Department of Treasury, at 517-241-1720 or or Timothy Kubu, Department of Community Health, at 517-241-9163 or