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Business
& Non-Instructional Operations |
3434-BP |
ANNUAL AUDIT
A
comprehensive annual audit of the accounts of the school district shall be made
in accordance with the Education Code. For this purpose, the Board of Education
shall employ a certified public accountant or a public accountant licensed by
the State Board of Accountancy familiar with school accounting and the problems
peculiar to public education.
The audit
examination shall be conducted in accordance with generally-accepted auditing
standards and shall include all funds over which the board has direct or
supervisory control.
The Board of
Education shall enter into an agreement with the accountant to prepare the
annual audit and the compensation shall be stated therein.
The board
shall also employ the accountant on an hourly basis or a retainer fee during
the school year to make periodic audits and to assist with accounting
procedures.
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Policy adopted: |
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Policy
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