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703.3

Annual Audit

 

The financial records of the District will be audited annually by the state auditor’s office or by a certified public accounting firm. The audit will include an annual submittal of a Comprehensive Annual Financial Report (CAFR) to the Government Finance Officers Association, (GFOA) and the Association of School Business Officials (ASBO). Submittal of the CAFR to GFOA and ASBO will comply with established filing deadlines with each organization.

 

The Board will determine whether the state auditor or a private firm will perform the audit. In the event that a decision is made to retain a certified public accounting firm, a proposal may be solicited for a period up to five years. The appointment will be subject to annual renewal contingent upon satisfactory service.

Code of Iowa: Chapter 11.6

Cross Reference: Procedure 703.3a


  • Approved: 03-27-78 Approved: 03-27-78
  • Revised: 03-09-81 Revised: 03-09-81
  • Reviewed: 08-28-89 Reviewed: 08-28-89
  • Revised: 09-11-89 Revised: 09-11-89, 08-24-92
  • Reviewed: 07-15-96 Reviewed: 07-15-96
  • Revised: 01-11-99 Revised: 01-11-99
  • Reviewed: 07-14-03 Reviewed: 07-14-03, 03-10-08
  • Revised: 02-08-10 Revised: 02-08-10, 01-13-14, 04-14-14
  • Reviewed: 02-14-19 Reviewed: 02-14-19
  • Documents: 703.3

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