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704.4 Audits

Code No. 704.4

AUDITS

 

The Board of Directors shall cause to be initiated annually by the state auditing agency or by a certified public accounting firm an audit of the financial affairs of the District, in accordance with the laws of the State of Iowa.  It shall be the responsibility of the Director of Business Services to utilize procedures, including a request for proposals, to solicit proposals from auditing agencies and certified public accounting firms and to provide information to the Board of Directors regarding agencies and firms to enable the Board to select an auditing agency or firm.

Annual audit reports shall remain on permanent file in the administrative offices of the District and shall be open to public inspection.

 

Date of Review:  April 9, 2018

 

Date of Revision:

April 9, 2018                           

 

 

Legal References:

 

Iowa Code Chapter 11, Chapter 22, Code of Iowa; 281 I.A.C. 12.3(8)                                                           

 

 

01462799

 

DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS