Fiscal Auditing

KSDE Fiscal Auditing provides auditing services on behalf of the Kansas State Board of Education, as needed per K.S.A. 72-5136. 


WHAT'S NEW ...

Refresher: School Term Requirement and Inclement Weather Days

The impact of winter weather on school districts often prompts questions about meeting the minimum School Term hours required by state law. Each attendance center should be tracking current year (2024-25) compliance with the 186-day (1116 hour) School Term requirement. (465 hours for approved Kansas preschool). Helpful guidance on what counts toward School Term and what does not is included in the School Term Audit Guide under the Audit Guide section of this webpage.

Remember, on any day in which inclement weather causes hazardous driving conditions and either the start of school is delayed one or two hours or school is dismissed early due to inclement weather causing hazardous driving conditions, the day is counted as a full day of school. 

If a school district designated an inclement weather make-up day or days on the Superintendent's Organizational Report (S066) this past fall, the number of hours that may be forgiven are equal to the number of hours designated as inclement weather/snow make-up days. 

Resources, including new Checklist, Aid School Districts in Preparing for Annual KSDE Audit
KSDE's Fiscal Auditing team continues to help school districts be prepared for the annual KSDE Audit. One new tool is a "Checklist for School Districts' Annual KSDE Audit" that clearly identifies documents required for the audit, including a short list of items to upload in advance of the district's scheduled audit. A descriptive overview of the documentation needed for the audit is provided in Preparing for your KSDE Audit.  Both documents are located under the "Audit Guides" section of this webpage. This information serves as a reference for the audits completed during the 2024-25 school year.

Reminder - Provide Copy of CPA Audit Report / Single Audit to Fiscal Auditing
School districts and Local Education Agencies (LEAs) are required to electronically file their CPA Audit report and Single Audit report with the Department of Administration, Municipal Services. Districts and LEAs should also email a PDF copy of these reports to KSDE's Fiscal Auditing office at auditing@ksde.org

At-Risk Salary Percentage Calculator Available

“May state at-risk funds be used to support classroom teacher salaries?” This and other frequently asked questions regarding providing at-risk services to Kansas students are answered in KSDE’s Guidelines for the Kansas At-Risk Pupil Assistance Program. Keep in mind that the proportion of a classroom teacher’s salary that may be paid from at-risk funding must be equal to or lower than the proportion of time the teacher is providing evidence-based best practices to support students identified as eligible for at-risk services. A new At-Risk Salary Percentage Calculator is available to help calculate what percentage of a classroom teacher’s salary, if any, may be paid with state at-risk funds. The calculator is available on this webpage, under the “Calculators” section.

Audit Guides

 TitleCategory
At-Risk Pupil Assistance - GuidelinesLink
Bond and Interest Audit Guide 23-24 auditing during FY25PDF
Career Technical Education (CTE) Transportation Aid - 23-24 auditing during FY25PDF
Checklist for School Districts' Annual KSDE AuditPDF
Child & Adult Care Food Program Audit Guide - Updated April 2024PDF
Driver Education and Motorcycle Education Audit Guide - 23-24 auditing during FY25PDF
Enrollment Handbook FY25PDF
ESOL Program Guidance FY25Link
Indirect Cost Audit Guide 23-24 audited during FY25PDF
Juvenile Detention Center Audit Guide FY25PDF
Kansas Preschool Pilot (KPP) Audit Guide - 23-24 auditing during FY25PDF
Mental Health Intervention - State Aid Grant - Audit Guide - 23-24 auditing during FY25PDF
Mentor Teacher - State Aid Grant - Audit Guide - 23-24 auditing during FY25PDF
Parents as Teachers (PAT) Audit Guide - 23-24 auditing during FY25PDF
Preparing for your KSDE Audit - 2024-25 School YearPDF
Professional Development Audit Guide - 23-24 auditing during FY25PDF
Safe and Secure Schools - State Aid Grant - Audit Guide - 23-24 auditing during FY255 
School Bus Safety - Transportation Safety Review Guidance FY25Link
School Nutrition Program Audit Guide - Program Year 2024 - audited during FY25PDF
School Term Audit Guide 2023-24 auditing during FY25PDF
Special Education Reimbursement Guide FY24 auditing during FY25Link
Special Education Reimbursement Guide FY25 - Current YearLink
Transportation Expenditure Audit Guide 23-24 audited during FY25PDF
Virtual Students aged 20 and Older - Milestone Dates for claiming credits earned and Audit StepsPDF

Fiscal Auditing Office
785-296-4976
auditing@ksde.org

Director
Laurel Murdie
lmurdie@ksde.org

Audit Manager
Kim Burd
kburd@ksde.org

Auditors
Hallie Berens
hberens@ksde.org

Lindsey Brown
lbrown@ksde.org 

Ali Cecchini
acecchini@ksde.org 

Josh Fairman
jfairman@ksde.org 

Patrick Falta
pfalta@ksde.org

Mandi Gilchrist
mgilchrist@ksde.org 

Jessica Gomez
jgomez@ksde.org 

Joe Haverkamp
jhaverkamp@ksde.org

Rick Moen
rmoen@ksde.org

Charles Ohlrich
cohlrich@ksde.org

Jamie Ribordy
jribordy@ksde.org

Janis Taylor
jtaylor@ksde.org

 


 

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