707.4 - Audit

AUDIT

Code No. 707.4

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 will remain on file as permanent records of the school district.

Legal Reference:             Iowa Code § 11.6

Adopted:              10/19/1992

Reviewed:            02/09/2026

Revised:               05/13/2024