The Board of Directors shall cause to be initiated by an approved CPA or by the State Auditing Agency an annual audit of the financial affairs of the school district in accordance with the statutes of the State of Iowa.
Such annual audit reports shall remain open on permanent file in the administrative office of the school district.
Legal Reference: IA Code 11.6 (1993).
Cross Reference: Policy 800 Statement of Guiding Principles
Series 804 Reports
- Series 700 Auxiliary Services