0173 - INDEPENDENT AUDITOR

The independent auditor shall:

1. examine the balance sheet of the District at the close of its fiscal year and the related statements of transactions in the various funds for the fiscal year then ended;
2. conduct such examination in accordance with generally-accepted auditing standards and to include such tests of the accounting records and such other auditing procedures as are necessary in the circumstances;
3. render an opinion of the financial statements prepared at the close of the fiscal year;
4. make such recommendations to the Board of Education concerning its accounting records, procedures, and related activities as may appear necessary or desirable;
5. perform such other related services as may be requested by the Board.

© Neola 1998