The Michigan Department of Education (MDE) accepts school district (Intermediate School District (ISD), Local Education Agency (LEA), and Public School Academy (PSA)) audit packages electronically. This is a submission option, not a submission requirement.  If an audit package is not submitted electronically, the audit package must be mailed just the same as in prior years.  Our mailing address is Michigan Department of Education, Office of Audits, Post Office Box 30008, 608 West Allegan, Lansing, Michigan 48909 (for PO Box) and 48933 (for street address). Electronic filing of school district audits will become mandatory for the school year ended June 30, 2009.

To submit electronically, the following criteria must be followed:

• All audit submissions must be e-mailed to MDE-FinAudit@michigan.gov the subject line must read audited financial statements and include the school district code.
• The audits must be in .pdf format to open exactly as they would look if they were printed.   All documents should be from an electronic source - no scanned documents will be accepted. 
• As always, no drafts will be accepted.  All documents must be final, signed versions.
• All single audits should be in a separate file - the financial statements in one file and the single audit in another file.
• The audited financial statements, single audit (if needed), management letter (if issued), Data Collection Form (for single audits), and corrective action plan (for any audit with findings) shall be attached in one e-mail.
• Each document must be a separate attachment in the e-mail and be named with the five digit district code and then a two letter abbreviation code for the type of document:
  • FS - Financial Statements
  • SA - Single Audit
  • ML - Management Letter
  • DC - Data Collection Form
  • CA - Corrective Action Plan
  • M1 - Miscellaneous 1 ( for Summary Schedule of Prior Audit Findings  orany other miscellaneous document)
  • M2 - Miscellaneous 2

For example, Belding Area Schools would submit an e-mail to

MDE-FinAudit@michigan.gov with audited financial statements 34080 in the subject line, with the following attached:

o        Financial Statements named 34080fs.pdf

o        Single Audit (if needed) named 34080sa.pdf

o        Management Letter (if issued) named 34080ml.pdf

o        Data Collection Form (if a single audit was issued) named 34080dc.pdf

o        Corrective Action Plan (if findings were issued) named 34080ca.pdf

The MDE, Office of Audits reserves the right to request a hard copy of the audit package, if for any reason; the electronic submission process is not successful.

MDE will return a standard system-generated reply when it receives the e-mail at the MDE-FinAudit@michigan.gov address.  The reply will confirm that you have sent a message to the correct address.  The subject line must read: audited financial statements to receive a confirmation of receipt.

To view audits submitted electronically in 2004, 2005, 2006, and 2007 go to: http://web1mdcs.state.mi.us/nxt/gateway.dll?f=templates&fn=default.htm&vid=mofa:fa