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707.4 Audit

In accordance with state law, to review the funds and accounts of the school district, the board will employ an independent auditor to perform an annual audit of the financial affairs of the school district.  The superintendent will use a request for proposal procedure in selecting an auditor.  The administration will cooperate with the auditors.  Annual audit reports shall remain on file as permanent records of the school district.
Legal Reference:           Iowa Code § 11.6
Cross Reference:           701      Financial Accounting System
                                       707      Fiscal Reports


Approved: 10-18-04      Reviewed: 4-20-09; 4-17-19; 4-19-21     Revised: 4-19-21