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Board Policies

Updated

Adoption Date: 06/22/2021

History: 05/24/22 (reviewed), 4/11/23 (reviewed), 4/23/24 (updated)

In accordance with state law, to review the funds and accounts of the school district, the board will employ an independent auditor  certified in the state of Iowa to perform an annual audit of the financial affairs of the school district. The superintendent or designee will use a request for proposal procedure in selecting an auditor at least once every five (5) years. The administration will cooperate with the auditors. Annual audit reports will be filed with the State Auditor and remain on file as permanent records of the school district.

The major responsibilities of the Superintendent or designee, Chief Operating Officer, Treasurer and Board Secretary are to:

  • Recommend an auditor to the board
  • Oversee the selection of the independent auditor and the resolution of audit findings including compliance with the mandatory request for proposal process.
  • Act as a liaison between the board and the auditor during the audit process.
  • Annually report to the board about the annual audit.
  • Recommend internal changes that may need to be made to ensure appropriate internal controls are being implemented.

Policy References:

Legal Reference:

Iowa Code § 11.6 

  • 700