PI 14.03(3)(c) (c) It shall be signed by both of the following:

PI 14.03(3)(c)1. 1. A school district officer who is authorized by the school board to enter into a contractual agreement.

PI 14.03(3)(c)2. 2. The owner or partner of the audit firm.

PI 14.03(4) (4) Noncompliance with the minimum standards for audit. Any audit which the department determines is not in compliance with this section shall be referred to the school district for corrective action.

PI 14.03 Note Note: Audits of State and Local Governmental Units may be obtained from the American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY 10036-8775.

PI 14.03 Note Governmental Accounting and Financial Reporting Standards may be obtained from the Governmental Accounting Standards Board of the Financial Accounting Foundation, High Ridge Park, Stamford, CT 06905-0821.

PI 14.03 Note The Wisconsin School District Audit Manual may be obtained from the Department of Public Instruction, 125 South Webster Street, P.O. Box 7841, Madison, WI 53707.

PI 14.03 Note Standards for Audits of Governmental Organizations, Programs, Activities and Functions by the Comptroller General of the United States may be obtained from Superintendent of Documents, Public Documents Department, U.S. Government Printing Office, Washington, D.C. 20402.

PI 14.03 Note All of the above publications are available for examination at the Department of Public Instruction, School Financial Services Team, 125 South Webster Street, Madison, WI.

PI 14.03 History History: Cr. Register, April, 1979, No. 280, eff. 5-1-79; am. Register, July, 1982, No. 319, eff. 8-1-82; r. and recr. Register, May, 1987, No. 377, eff. 6-1-87; renum. (1) (c), (d), (f) and (g) to be PI 14.001 (1) to (4), Register, June, 1988, No. 390, eff. 7-1-88; r. (1) (b), (2) (a) 3., and (d) 4.,renum. (2) (a) 4. and 5. to be 3. and 4. and am. 3. as renum., am. (2) (a) 1., 2. a., c., and (d) 1., and renum. (1) (e) to be (1) (b) and (2) (d) 5. to 7. to be 4. to 6., Register, April, 2001, No. 544, eff. 5-1-01; CR 17-056: cr. (1) (c), am. (2) (intro.). (a) 1., 2. c., (c) 3., cr. (d) 3m., am. (d) 6. Register January 2018 No. 745 eff. 2-1-18.