Fiscal Auditing

Fiscal Auditing staff with the Kansas State Department of Education (KSDE) provide auditing services on behalf of the Kansas State Board of Education. The Fiscal Auditing team's work focuses on ensuring the accuracy of state aid provided to school districts to support classroom instruction and day‑to‑day operations. Staff also conduct audits of Special Education and Driver Education programs, as well as Child and Adult Care Food Programs and School Nutrition Programs that support meal services. Well-established audit guides define the scope and criteria for this audit work and are available below in the “Audit Guides” section. 

Counting KIDS 2026 Workshops Announced

Registration is open for KSDE's annual Counting KIDS workshops led by Fiscal Auditing Director Laurel Murdie, with additional presentations by Information Technology Assistant Director Kyle Lord. Participants will receive important updates on the information needed to enter for funding purposes prior to student Count Day. (Note: Since Sept. 20, 2026, is a Sunday, Count Day moves to the first school day following the 20th). Count Day in 2026 is Monday, Sept. 21.

Counting KIDS workshops are intended to benefit school personnel responsible for entering Count Day student enrollment data. Typically this includes Board Clerks, Building Secretaries, Student Information System Data Clerks, Registrars and Business Managers. The in-person workshops are conducted at 11 locations across Kansas on selected days Aug. 24 to Sept. 14. Click this link to view the full schedule: Counting_KIDS_2026 

Online registration through the KSDE Training Portal is required. Space availability and registration deadlines are posted with the complete schedule. There is no cost to attend, however, limited seating capacity exists at most locations. Contact the Fiscal Auditing office at 785-296-4976 or email auditing@ksde.gov with questions or assistance registering.

Summer Audit Work is Under Way

KSDE auditors are currently conducting audits of childcare centers and adult day care centers participating in the Child and Adult Care Food Program (CACFP), a federal program that provides reimbursement for eligible meals and snacks. These audits are part of a routine annual monitoring process. In addition, KSDE auditors have also begun reviewing school district documentation to ensure compliance with Kansas' mandatory School Term requirement for 2025-2026. A minimum of 1,116 hours is required for full time students attending kindergarten through 11th grade, 1,086 hours is required for seniors, and KSDE policy requires at least 465 hours for preschool-aged at-risk students.

Audit Guides

Audit Guides are prepared by staff at the Kansas State Department of Education (KSDE). Organized by topic, these guides outline the criteria and procedures used by the KSDE Fiscal Auditing team when conducting audits on behalf of the Kansas State Board of Education. The purpose of the guides is to help school districts and other entities regularly audited by KSDE Fiscal Auditing be aware of the criteria and steps used to audit state aid entitlement and prior year expenditures. Each Audit Guide may be downloaded by selecting from the document links below.

Calculators

Downloadable Calculators are resource tools built by staff at the Kansas State Department of Education (KSDE). These Calculators are designed to help school districts and other Local Education Agencies (LEAs), including special education interlocals and cooperatives, be prepared for annual audits conducted by KSDE's Fiscal Auditing staff. Each Calculator is a spreadsheet-based document that includes an instruction tab for correctly using the workbook. Each Calculator may be downloaded by selecting from the document links below. 

Forms and Documents to Support Claims

A number of forms and documents are available to help school districts and other Local Education Agencies (LEAs) record and verify information needed to support audited state aid entitlement claims. Each resource may be downloaded by selecting from the document links below. 

Additional Resources

Additional resources are made available to school districts and other Local Education Agencies (LEAs) to help them prepare for audits conducted by KSDE Fiscal Auditing staff. These resources can be used to help auditees gather, monitor and provide accurate data. Each one may be downloaded by selecting from the links below.

For more information, contact:

Auditing
(785) 296-4976

Fiscal Auditing