Business & Non-Instructional Operations





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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