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DIE - Audits

Code: DIE
Adopted: 8/13/97

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

The annual audit of the books and 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 will submit a copy of the audit report to the Oregon Department of Education and such other agencies as may be required by law.

 

Legal Reference(s)

ORS 294.155
ORS Chapter 297
ORS 327.137
ORS 328.465
OAR 581-023-0037
 

Cross Reference

DIC - Financial Reports and Statements