DIE Audits AUDITS/FINANCIAL MONITORING The school system's financial records shall be audited annually by the Maine Department of Auditors or by an outside auditor approved by the Board, based on the July 1 to June 30 fiscal year, the Superintendent/designee shall be responsible for working with auditors in their conduct of annual or other audits as required. Legal Reference: 20-A MRSA ยง 6051 et seq. Adopted: April 13, 1992 Revised: December 13, 1993, March 27, 2023 Reviewed and Adopted: May 8, 2006, February 27, 2012