Wisconsin § 120.14 Audit of school district accounts.

Wisconsin Statutes

§ 120.14 — Audit of school district accounts.

Wisconsin § 120.14

Ch. 120School district government

Subch.subch. I of ch. 120 SUBCHAPTER I

COMMON AND UNION HIGH SCHOOL DISTRICTS

This text of Wisconsin § 120.14 (Audit of school district accounts.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wis. Stat. § 120.14 (2026).

Text

120.14  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 

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120.14 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.

Legislative History

120.14 History History: 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 .