Translate

DIE - Audits

Code: DIE
Readopted:  5/15/17
Adopted: 5/09/05
Orig. Code(s): DIE

An audit of the accounts of the district shall be made annually by an independent firm of certified public accountants selected by the Board from the roster of municipal accountants maintained by the Oregon Board of Accountancy.  The chief financial officer for business shall prepare a request for proposal (RFP) for audit services every three to five years.  Every effort shall be made to seek proposals from qualified firms licensed to perform municipal audits in the state of Oregon.

The audit examination shall be conducted with standards as established by the Secretary of State.

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 to the Oregon Secretary of State, Audit Division.

END OF POLICY


Legal Reference(s):
ORS 294.155
ORS Chapter 297
ORS 327.137
ORS 328.465

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

Cross Reference(s):
DIC - Financial Reports and Statements
EH - Electronic Data Management