DIE - Audits

Code: DIE
Adopted: 8/13/97, 7/13/22

An audit of all district accounts will be made annually by an accountant selected by the Board from the roster of authorized municipal accountants maintained by the Oregon Board of Accountancy. The audit examination will be conducted in accordance with minimum auditing standards established by the Secretary of State.

The annual audit of the district accounts will include all funds under the district’s control.
The cost of the audit will be a charge against district funds.

A copy of the audit report will be presented to the Board. The superintendent or designee will submit a copy of the audit report to the Oregon Department of Education and to the Oregon Secretary of State, Audit Division.


Legal Reference(s)

OAR 581-023-0037
OAR 162-010-0020(11)

Cross Reference

DIC - Financial Reports and Statements