DIE: Audits

Code: DIE

Adopted: 3/09/11

Revised/Readopted: 6/14/17

An audit of all district accounts will be made annually by an accountant selected by the board from the roster of authorized municipal accountants maintained by the Oregon Board of Accountancy. The audit examination will be conducted in accordance with minimum auditing standards established by the Secretary of State.

Every five years the board will review the contract with the audit firm and, if necessary, solicit request for proposals from authorized municipal accountants.

A copy of the audit report will be presented to the board. The superintendent will submit a copy of the audit report to the Oregon Department of Education and to the Oregon Secretary of State, Audit Division.

END OF POLICY

Legal Reference(s):

Cross Reference(s):

DIC - Financial Reports and Statements