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. 


Delayed Start or Early Release Due to Hazardous Driving Conditions
Early release: On any day in which school has convened, and then is subsequently closed due to inclement weather causing hazardous driving conditions, the day is counted as a full day of school. If school is dismissed early for any reason other than hazardous driving conditions, count only the time school was in session. Delayed-start due to hazardous driving conditions: On any day in which the start of school is delayed one or two hours due to hazardous driving conditions, the day is counted as a full day of school.

Preparing for Annual KSDE Audit
An overview of the documentation needed for the annual KSDE audit of school districts is provided in Preparing for your KSDE Audit. An electronic copy with links can be located under the "Audit Guides" section of this webpage. This information serves as a reference for the audits completed during the 2023-24 school year. 

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 new website is Single audit submissions for entities with 2023 fiscal year end dates are now being accepted. 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 

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

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

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