9260

Policy

Bylaws of the Board

Auditor

The board of education shall cause to be examined annually by a certified public accountant all financial records which are maintained directly or indirectly in the administration and management of district funds. The board shall review every three years the appointment of an auditor.

A copy of the report shall be filed with the Commissioner of Education and with the Auditor of Public Accounts on or before November 15.

Legal Reference: R.R.S.

79-1089 Audit by public accountant or certified public accountant; report; failure to comply; effect.

Adopted: November 4, 1983

Revised: August 6, 1990