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. 


465-Hour Building Log Calculator (PreK)
A 465-Hour Building Log Calculator has been created for use tracking daily attendance for preschool students. The Excel document is ready to download and can be found under the Calculators heading on this webpage. Be sure to check out the Important Information tab and example within the calculator. 

Remember to Electronically File CPA Audit Reports and Single Audits
School districts and Local Education Agencies (LEAs) are annually required to electronically file their CPA Audit Report and/or Single Audit Report with the Kansas Department of Administration, Municipal Services (KSA 75-1124). Attach the report in PDF format to an email addressed to The filing fee for audits of education entities increased to $200. On Oct. 1, 2023, the Federal Audit Clearinghouse (FAC) transitioned Single audit submission systems to the U.S. General Services Administration. The website is now  The audit threshold for Single Audits is expending $750,000 or more in federal funds in a fiscal year. Single Audits are required to be completed within nine months following the end of the fiscal year. Districts and LEAs should continue to also email single and non-single CPA audit reports to KSDE's Fiscal Auditing office 

Audit Guides

After School Program Audit Guide - not funded for 22-23; not auditing during FY24PDF
At-Risk Pupil Assistance - GuidelinesLink
Bond and Interest Audit Guide FY24PDF
Career Technical Education (CTE) Transportation Aid - FY24PDF
Child & Adult Care Food Program Audit Guide - Updated April 2024PDF
Deaf Blind Audit Guide FY24PDF
Driver Education and Motorcycle Education Audit Guide - 22-23 auditing during FY24PDF
Enrollment Handbook FY24PDF
ESOL Program Guidance FY24Link
Indirect Cost Audit Guide FY24PDF
Juvenile Detention Center Audit Guide FY24PDF
Kansas Preschool Pilot (KPP) Audit Guide - 22-23 auditing during FY24PDF
Mental Health Intervention - State Aid Grant - Audit Guide - 22-23 auditing during FY24PDF
Mentor Teacher - State Aid Grant - Audit Guide - 22-23 auditing during FY24PDF
Parents as Teachers (PAT) Audit Guide - 22-23 auditing during FY24PDF
Preparing for your KSDE Audit in FY24PDF
Professional Development Audit Guide - 22-23 auditing during FY24PDF
Safe and Secure Schools - State Aid Grant - Audit Guide - 22-23 auditing during FY24PDF
School Bus Safety - Transportation Safety Review Guidance FY24PDF
School Nutrition Program Audit Guide FY24PDF
School Term Audit Guide FY24PDF
Special Education Reimbursement Guide FY23Link
Special Education Reimbursement Guide FY24Link
State Expenditure Report Audit Guide FY23PDF
Transportation Expenditure Audit Guide FY24PDF
Virtual Students aged 20 and Older - Milestone Dates for claiming credits earned and Audit StepsPDF

Fiscal Auditing Team Director
Laurel Murdie
785-296-0232 (fax)

Questions about this page?
Please call: 785-296-4976

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