Policies and Regulations NEPN Code: DIE
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Fiscal Management
Annual Examination of Financial Records

The School Board shall require an annual examination and audit of the records of the School District, in compliance with the state and federal statutes. The annual audit shall include a review of the District’s internal controls.

 

Legal References:

SDCL
13-16-28 Audit of school district books called by state, school board or voters

 

Policy   Board Action (formerly 3434)
Adopted: 05-28-68 13052  
Amended: 12-09-68    
Amended: 05-10-76    
Amended: 08-14-95 28225  
Amended: 11-13-06 34571  
Amended: 02-25-08 34973  
Reviewed: 02-14-11 35971  
Reviewed: 10-12-15 37304  
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