704.05 Audits



The Board of Directors shall engage an auditing agency to perform an annual audit of the financial affairs of the school district, in accordance with the laws of the State of Iowa.

Annual audit reports shall remain on permanent file in the administrative offices of the school district.

LEGAL REF:            Iowa Code Section 11.18

Approved:            4/9/90            Reviewed:        7/09/12       Revised: ______________

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