707.4 AUDIT

Code No.  707.4

 

 

AUDIT

 

 

In accordance with state law, to review the funds and accounts of the school district, the board shall employ an auditing agency certified in the state of Iowa to perform an annual audit of the financial affairs of the school district.  The superintendent or designee will use a request for proposal procedure in selecting an auditor.  The administration shall cooperate with the auditors.  Annual audit reports will be filed with the State Auditor and remain on file as permanent records of the school district.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legal Reference:          Iowa Code § 11.6 (1993).

 

 

Cross Reference:         701 Financial Accounting System

                                    707 Fiscal Reports

 

 

Approved        8/23/94                        Reviewed         10/08/97; 11/12/01; 10/16/06; 10/12/11;10/11/16; 10/12/21          Revised:  4/16/24              

                                                                  

 

 

MORNING SUN COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS