Wisconsin Statutes

Wis. Stat. § 120.14 (2026)

Audit of school district accounts

✓ current as of July 2026

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120.14120.14 Audit of school district accounts. In a common or union high school district:

120.14(1)(1) At the close of each fiscal year, the school board of each school district shall employ a licensed accountant to audit the school district accounts and certify the audit. The audit shall include information concerning the school district’s self-insurance plan under s. 66.0137 (4m) or 120.13 (2) (b), as specified by the commissioner of insurance, and information about expenditures for community programs and services under s. 120.13 (19). If required by the state superintendent under s. 115.28 (18), the audit shall include an audit of the number of pupils reported for membership purposes under s. 121.004 (5). The cost of the audit shall be paid from school district funds. Annually by September 15, the school district clerk shall file a financial audit statement with the state superintendent.

120.14(3)(3) The annual meeting may authorize and direct an audit of the school district accounts by a certified public accountant licensed or certified under ch. 442.

120.14(4)(4) The department shall establish by rule a standard contract and minimum standards for audits performed under this section.

120.14 HistoryHistory: 1971 c. 108 ss. 5, 6; 1971 c. 125 s. 523; 1975 c. 224; 1977 c. 29; 1983 a. 27; 1983 a. 189 s. 329 (17m); 1985 a. 29; 1993 a. 16; 1995 a. 27 s. 9145 (1); 1997 a. 27; 2001 a. 16; 2013 a. 306; 2015 a. 55.

120.14 Cross-referenceCross-reference: See also s. PI 14.03, Wis. adm. code.

Notes of Decisions

Cited in 1 case, 2016–2016 · leading case: Peggy Z. Coyne v. Scott Walker, 2016 WI 38 (Wis. 2016).

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Peggy Z. Coyne v. Scott Walker, 2016 WI 38 (Wis. 2016). · cites it 4× “045 (3) (Department of Public Instruction shall promulgate rules to determine whether a school board may commence the term before September 1); Wis. Stat. § 120.14 (Department of Public Instruction must establish by rule a standard contract and minimum standards for school board…”

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