Wisconsin § 120.14 - Audit of school district accounts.
Full text of Wisconsin Wisconsin Statutes § 120.14 — Audit of school district accounts., with citation guidance and answers to common questions.
§ 120.14. Audit of school district accounts.
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. 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 . 120.14 Cross-reference Cross-reference: See also s. PI 14.03 , Wis. adm. code.
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 120.14
What does Wisconsin Statutes § 120.14 cover?
Section 120.14 ("Audit of school district accounts.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 120.14?
A common citation format is "Wisconsin Statutes § 120.14" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 120.14 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.